text:
Charles Tung receives a ceremonial lollipop and the congratulations of Chancellor Birgeneau after filing his doctoral dissertation in the Graduate Degrees Office. (Peg Skorpinski photos)
Long journey's sweet ending
English grad accidentally picks his moment, gets his reward from the top of the campus food chain
By Dick Corten, Graduate Division | 17 December 2004
BERKELEY – Charles Man Fong Tung was nervous and tired last Wednesday (12/15) when he walked into the Graduate Degrees Office on the third floor of Sproul Hall to - at long last - file his dissertation.
He had made the required two copies, printed in the required font size on the specified archival paper, but was it perfect? What if it wasn't? Would his years of labor be frustrated?
The tasty reward that awaits dissertation filers.
His worries were not uncommon among degree candidates submitting the fruits of their intellectual labor. But, like most, he did it right (even a few days before the deadline), and he could relax.
At this point, a small ritual collided with a tall Canadian newcomer, and a bit of serendipity occurred. Midway through a get-acquainted tour of the Graduate Division, Chancellor Robert Birgeneau, Berkeley's new chief executive, was visiting the Degrees Office just as Tung was handing over his doctoral tome.
Both were informed of the longstanding Degrees Office tradition of rewarding each successful filer with a tasty lollipop. Drawing on his deep experience in conferring honors, the chancellor instinctively took up the sacred sucker (labeled "PhinisheD") and with informal majesty transferred it to the hand of the surprised and relieved Charles Tung.
After congratulating Tung, Birgeneau proceeded down the hall to other Grad Division offices to meet more people, shake more hands, and absorb yet more information about Berkeley.
Tung, whose degrees are in English, pronounced the encounter "fortuitous" and said, "This is the best administrative day I've ever had." Originally from Phoenix, AZ, Tung did his undergraduate work at Georgetown University in Washington, D.C., and earned a master's degree at Oxford University before coming to Berkeley, which he chose because "it had the No. 1 graduate program in literature."
His dissertation, entitled "Modernist Temporalities," is a study of early 20th century British and American writers and their philosophies of time. His dream "has always been to be a professor," and he is living it, currently as a tenure-track assistant professor at Seattle University, where he lives with his wife, Long-Chau. The two met at Georgetown.
At Berkeley, in addition to his research, Tung honed his teaching skills as a graduate student instructor for seven semesters.


text:
SIM – ang. Subscriber Identity Module – moduł identyfikacji abonenta, karta w telefonie komórkowym
 SIM – jeden z pierwszych polskich producentów cyfrowych rejestratorów rozmów z Lublina
 SIM – (ang. Space Interferometry Mission) – misja kosmiczna NASA
 Single IP Management
 SIM – System Informacji Miejskiej
 SIM – System Informacji Medycznej

redpajama_set_name: RedPajamaWikipedia


Middletown, PA – Premiere #1 Limousine Service has been nominated for the 2016 Best of PA Awards.
These inaugural readers' choice awards are hosted by Pennsylvania Meetings + Events.
Premiere is in the running as a finalist for the Best Transportation Provider in PA Award and is one of three in the category. The other two nominees are J&J Luxury Transportation (Allentown) and Regency Global Transportation Group, Ltd. (Pittsburgh).
The winners for each award will be announced at the 2016 Best of Pennsylvania Awards on Thursday, October 6, 2016 at The Top of the Tower in Philadelphia.
Premiere #1 Limousine Service has provided luxury transportation services in Central Pa. for 15 years. In March 2009, a new owner acquired the business and has since expanded the fleet to include S and E class Mercedes, SUVs, passenger vans, corporate limousines, minibuses and luxury motorcoaches. With a combined total of 30-plus years in the transportation industry, the principals have a highly capable and experienced management team in place. Our discerning, upscale clients demand safety, quality, and exceptional value, which we consistently deliver. For more information, go to Premiere1Limousine.com, or call (717) 616-8995.


text:
The On the Political Affairs of the Karabakh khanate in 1747–1805  was a book written in Russian by Ahmad bey Javanshir about the history of the Qarabagh (Karabakh) region.

Manuscript
His daughter Hamida Javanshir took the manuscript of historical work On the Political Affairs of the Karabakh khanate in 1747–1805 to Tiflis (capital of present-day Georgia) in order to get it printed at the Geyrat publishing house.

See also
Garabaghname by Mirza Adigozal bey
Tarikh-e Qarabagh  by Jamal Javanshir Qarabaghi

Publications
Джеваншир А. О политическомъ существованiи Карабачскаго ханства съ 1747 по 1805 годъ. — Тифлисъ: тип. Канц. главноначальствующаго гражд. частiю на Кавказѣ, 1884. — 21 с.
Джеваншир А. О политическом существовании Карабагского ханства с 1747 по 1805 год. — Шуша: типо-лит. А. М. Мугдусиакопова, 1901. — 75 с.
Джеваншир А. О политическом существовании карабахского ханства (с 1747 по 1805 год). — Баку: Изд-во АН Азерб. ССР, 1961. — 104 с. — 6500 экз.  (рус.)  (азерб.)

References

External links
Qarabağnamələr

History of the Republic of Artsakh
Karabakh Khanate
Russian books


text:
May 25, 1994 / Blog
Diary – May 25, 1994
As if Dame Shirley Porter and her former cronies at Westminster Council were not experiencing enough difficulties at the moment, she is now confronted with condemnation all the way from Hollywood.
Alvin Toffler, the eminent sociologist, whose name Dame Shirley 'borrowed' to form the 'Toffler Society' – a fantasy group used as a cover when booking Westminster councillors into country hotels at weekends – has complained.
According to former Labour MP Eric Moonman, a professor at City University, who rang Toffler to tell him of the abuse, the writer gave him authority to relay his annoyance, but added that he would not be taking legal action.
'The only connection Mr Toffler has ever had with Westminster Council is that he once lived in the borough, in Culross Street, Mayfair,' explains Moonman, adding genially: 'He also makes a point of never using Tesco.'
It must have been a tricky moment for octogenarian conductor Sir Georg Solti when his youngest daughter, Claudia, 21, appeared home for dinner one night and announced that she had landed her first film role. Triumphantly, the Oxford undergraduate told her parents that she would be playing Theresa von Brunswick, Beethoven's sultry lover in a forthcoming movie, Immortal Beloved, about the composer's life.
Knowing his daughter's great desire to escape riding, so to speak, on her father's famous coat-tails – she tells me she is even considering changing her surname – Sir Georg must have wondered how to respond. 'Hmm,' he eventually admitted: 'I'm conducting the music for it, you know.'
Reports that the Duchess of York was flattered to be asked to play the part of Boadicea in Ken Russell's proposed film about the flame-haired chariot-driving queen of the Iceni, are, I can reveal, somewhat short of the mark. I bumped into the duchess on Tuesday night at the Accademia Italiana's opening of an exhibition of portraits in pastel by her painter friend Barbara Kaczmarowska-Hamilton (known, thankfully, as Basha), whose sketch of the duchess and her two daughters, Beatrice and Eugenie, was on display. 'I put a pencil through the script and wrote 'No' at the top immediately,' explained the duchess, sighing with relief: 'Thank you very much for asking.'
Members of Parliament are being inundated with postcards from Post Office unions protesting at Michael Heseltine's proposals to privatise the Royal Mail. They carry a jolly photograph of a Royal Mail van on one side, and a message on the other saying: 'I am one of millions of people who use the Post Office. Please protect rural communities and help stop the privatisation and break-up of our Post Office. . .'
Beside it there is a space for the sender's name. None, however, carries an address – causing some MPs to chortle, since all the cards have had their stamp franked by the sorting office with a message: 'Return to sender? It's easier with your address on the back. . .'
Nota bene, budding pop stars: two-thirds of the British production trio SAW, responsible for projecting Rick Astley, Kylie Minogue and Jason Donovan into the limelight, are to reunite after their split three years ago. Mike Stock and Matt Aitken have come together to produce a new series under the aegis of Arista records, which they hope will mirror SAW's huge success in the Eighties.
They will be looking for new acts – most likely the same light boppy stuff adored by disco freaks, and loathed by me. (I refer to I Should be so Lucky, Locomotion, Too Many Broken Hearts, etc, etc).
Sadly, the third arm of SAW, Pete Waterman, is unlikely to come in on the new collaboration since not only is he extremely busy running his own record company, PWL, he is also immersed in collecting steam trains.
Recalling the difficulties of impromptu speeches at an awards ceremony at the Science Museum yesterday, David Mellor told how one senior minister was once called upon to speak during a prison visit.
The problem was how to address his audience. 'Gentlemen' did not seem quite right,' Mr Mellor explained, 'friends' was a bit familiar and 'colleagues' perhaps a little too honest. Finally the minister found a solution: 'How glad I am to see so many of you here today'.'
(Photographs omitted)

redpajama_set_name: RedPajamaCommonCrawl


The Akademy 2012 Program Committee is proud to present the Akademy 2012 Sessions. Given the broad nature of KDE, the proposals submitted contained a wealth of interesting and valuable topics. From those, 28 proposals were selected that we felt would address the most relevant topics and be deep enough in the areas of most interest to the KDE Community.
At Akademy 2012, there will be a lot of focus on KDE Frameworks 5, which will adapt the KDE codebase to the Qt 5 release. For that reason, the committee selected a series of talks relating to the Frameworks project and to Qt 5.
Plasma Workspaces is another important topic. So the schedule will include a grouping of talks about Plasma user interfaces, the project's flexibility and the baby of the family—Plasma Active. We also included talks about open devices based on KDE technologies. In addition, there are sessions discussing a range of other KDE technologies and projects, and the Community's outreach to vendors and efforts to enlarge our ecosystem.
Please check out all of the sessions and the keynotes offered during the first two days of Akademy. As the schedule overview shows, the four days following the sessions will consist of Birds of a Feather (BoF) sessions, other workshops and hacking sessions. Collaborators are encouraged to begin considering topics for those sessions. Some special workshops are already planned. There will be opportunities for attendees to schedule BoFs before and during Akademy.
If you're planning to attend Akademy 2012 in Tallinn (or have been part of past Akademies), please blog about Akademy, your reasons, your expectations and your experiences. "I'm going" badges are available at the Akademy 2012 Tallinn wiki. Your contribution may make the difference between someone attending or not.
Akademy offers a rare opportunity for inspired, intensive work on important projects. Yours could be one of those. Register now and book your travel soon, because Akademy 2012 will take place at the height of the vacation season in Estonia.
In Akademy 2010 we had around 28 talks per day, and now we have 28 talks for 2 days? Are we having just a single track?
Missing talks from the list ?
Perhaps it is just me, but I do not see 28 talks mentioned over there.
You are correct. Not all of the talks are listed. For example, there is the traditional KDE Community keynote talk that is still in the works. The other sessions will be added to the list published at the Akademy website.


(Reuters) - Fourteen-time major winner Tiger Woods says the support he has received from the galleries this year shows how "appreciative" fans are of his latest comeback effort.
The 42-year-old underwent a fourth back surgery in April last year that caused him to question whether he would ever play competitive golf again.
But since his return to the sport in November, Woods has gradually played his way into form and looked close to his best when he finished second at this month's PGA Championship.
"I think people are more appreciative," Woods told reporters ahead of a practice round at Ridgewood Country Club on Tuesday. "They've all gone through it - when you get to your forties you're feeling it.
"That's a lot of golf (coming up)," he added. "It's about pacing myself and making sure I don't practice too much and don't overdo it and making sure my training schedule goes well.
Woods finished 11th in the U.S. standings, outside the eight players who qualified automatically for the U.S. Ryder Cup team after the PGA Championship, but is a strong contender to be named as one of Jim Furyk's four captain's picks.
The former world number one is on the team as a vice-captain, a role he filled at the 2016 Ryder Cup and 2017 Presidents Cup while out with his back injury.


text:
(Mark One)
x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2006
o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to
Commission file number 001-06033
UAL CORPORATION
(I.R.S. Employer
incorporation or organization)
Identification No.)
Location: 1200 East Algonquin Road,
Elk Grove Township, Illinois
Mailing Address: P. O. Box 66919,
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No o
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act.
Large accelerated filer o Accelerated filer x Non-accelerated filer o
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o No x
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes x No o
Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.
Outstanding at
Common Stock ($0.01 par value)
UAL Corporation and Subsidiary Companies Report on Form 10-Q
For the Quarter Ended September 30, 2006
Item 1. Financial Statements
Condensed Statements of Consolidated Financial Position (Unaudited)
Condensed Statements of Consolidated Operations (Unaudited)
Condensed Statements of Consolidated Cash Flows (Unaudited)
Condensed Statements of Consolidated Stockholders' Equity (Deficit) (Unaudited)
Notes to Condensed Consolidated Financial Statements (Unaudited)
Management's Discussion and Analysis of Financial Condition and
Results of Operations
Item 3. Quantitative and Qualitative Disclosures About Market Risk
Item 4. Controls and Procedures
Item 1. Legal Proceedings
Item 6. Exhibits
PART I. FINANCIAL INFORMATION
UAL Corporation and Subsidiary Companies
(In Millions, Except Shares)
Restricted cash
Receivables, less allowance for doubtful accounts (2006—$32; 2005—$23)
Prepaid fuel
Aircraft fuel, spare parts and supplies, less obsolescence allowance
(2006—$4; 2005—$66)
Prepaid expenses and other
Operating property and equipment:
Flight equipment
Advances on flight equipment
Other property and equipment
Less—accumulated depreciation and amortization
Capital leases:
Less—accumulated amortization
Intangibles, less accumulated amortization (2006—$120; 2005—$218)
Aircraft lease deposits
Prepaid rent
Other, net
See accompanying Notes to Condensed Consolidated Financial Statements (Unaudited).
Mileage Plus deferred revenue
Accrued salaries, wages and benefits
Advanced purchase of miles (Note 17)
Long-term debt maturing within one year (Note 11)
Fuel purchase commitments
Current obligations under capital leases (Note 15)
Long-term debt (Note 11)
Long-term obligations under capital leases (Note 15)
Other liabilities and deferred credits:
Postretirement benefit liability (Note 7)
Deferred pension liability (Note 7)
Liabilities subject to compromise
Mandatorily convertible preferred securities (Note 12)
Commitments and contingent liabilities (Note 14)
Predecessor preferred stock (Note 12)
Successor preferred stock (Note 12)
Predecessor Company common stock at par, $0.01 par value; authorized 200,000,000 shares; issued 132,342,405 shares at December 31, 2005
Successor Company common stock at par, $0.01 par value; authorized 1,000,000,000 shares; issued 110,687,885 shares at September 30, 2006
Additional capital invested
Retained earnings (deficit)
Predecessor Company stock held in treasury, at cost
Preferred, 10,213,519 depositary shares
Common, 16,121,446 shares
(In Millions, Except per Share Amounts)
Three Months Ended September 30,
Operating revenues:
Passenger—United Airlines
Passenger—Regional Affiliates
Other operating revenues
Salaries and related costs
Regional affiliates
Purchased services
Aircraft maintenance materials and outside repairs
Landing fees and other rent
Cost of third party sales
Aircraft rent
Special operating items (Note 18)
Other operating expenses
Earnings from operations
Interest capitalized
Miscellaneous, net
Earnings before reorganization items, income taxes and equity in earnings of affiliates
Reorganization items, net
Earnings (loss) before income taxes and equity in earnings of affiliates
Earnings (loss) before equity in earnings of affiliates
Equity in earnings of affiliates
Earnings (loss) per share, basic
Earnings (loss) per share, diluted
Period from
to September 30,
January 1 to
Ended September 30,
Earnings (loss) from operations
Earnings (loss) before reorganization items, income taxes and equity in earnings of affiliates
(In Millions)
February 1 to
Cash flows provided (used) by operating activities:
Net income (loss) before reorganization items
Adjustments to reconcile to net cash provided (used) by operating activities—
Increase in advance ticket sales
Increase (decrease) in accrued liabilities
Increase in other current assets
Increase in receivables
Postretirement benefits
Increase in deferred income taxes
Increase (decrease) in accounts payable
Increase (decrease) in accrued aircraft rent
Pension expense
Amortization of deferred gains
Cash flows provided (used) by reorganization activities:
Increase in aircraft rejection liability
Increase in other liabilities
Impairment on lease certificates
Increase in non-aircraft claims accrual
Discharge of claims and liabilities
Revaluation of Mileage Plus frequent flyer deferred revenue
Revaluation of other assets and liabilities
Pension curtailment, settlement and employee claims
Cash flows provided (used) by investing activities:
Decrease (increase) in restricted cash
Additions to property and equipment
Decrease in segregated funds
Decrease in short-term investments
Sale of My Points
Proceeds on disposition of property and equipment
Cash flows provided (used) by financing activities:
Proceeds from Credit Facility
Repayment of Credit Facility
Proceeds from DIP Financing
Repayment of DIP Financing
Repayment of other long-term debt
Principal payments under capital leases
Increase in deferred financing costs
Increase (decrease) in cash and cash equivalents during the period
Cash and cash equivalents at beginning of the period
Cash and cash equivalents at end of the period
Invested
(Deficit)
Balance at December 31, 2005 (Predecessor Company)
Net loss before reorganization
items—January 2006
Reorganization items—January 2006
Subtotal (Predecessor Company)
Fresh-start adjustments:
Unsecured claims and debt discharge
Valuation adjustments, net
Balance at January 31, 2006 (Predecessor Company)
Cancellation of Predecessor preferred and common stock
Elimination of Predecessor accumulated deficit and accumulated other comprehensive loss
Issuance of new equity interests in connection with emergence from Chapter 11
Balance at February 1, 2006 (Successor Company)
Net income from February 1 to September 30, 2006
Preferred stock dividends (Note 12)
Unrealized loss on derivatives
Balance at September 30, 2006 (Successor Company)
UAL Corporation is a holding company and its principal, wholly-owned subsidiary is United Air Lines, Inc., a Delaware corporation ("United"). We sometimes collectively refer to UAL Corporation, together with its consolidated subsidiaries, as "we," "our," "us," "UAL" or the "Company."
Interim Financial Statements
The Company has prepared the unaudited condensed consolidated financial statements shown here as required by the Securities and Exchange Commission (the "SEC"). Some information and footnote disclosures normally included in financial statements that meet generally accepted accounting principles ("GAAP") have been condensed or omitted as permitted by the SEC. The Company believes that the disclosures presented here are not misleading. The financial statements include all adjustments (which include only normal recurring adjustments, adjustments required by fresh-start reporting and reorganization items described below) that are considered necessary for a fair presentation of its financial position and operating results. These financial statements should be read together with the information included in UAL's most recent Annual Report on Form 10-K for the year 2005.
As a result of the adoption of fresh-start reporting in accordance with American Institute of Certified Public Accountants' Statement of Position 90-7 "Financial Reporting by Entities in Reorganization under the Bankruptcy Code" ("SOP 90-7"), the financial statements prior to February 1, 2006 are not comparable with the financial statements for periods on or after February 1, 2006. References to "Successor Company" refer to UAL on or after February 1, 2006, after giving effect to the adoption of fresh-start reporting. References to "Predecessor Company" refer to UAL prior to February 1, 2006. See Note 1, "Voluntary Reorganization Under Chapter 11 - Fresh-Start Reporting" for further details.
(1) Voluntary Reorganization Under Chapter 11
Bankruptcy Considerations. The following discussion provides general background information regarding the Company's Chapter 11 cases, and is not intended to be an exhaustive summary. Detailed information pertaining to the bankruptcy filings may be obtained at www.pd-ual.com.
On December 9, 2002 (the "Petition Date"), UAL, United and 26 direct and indirect wholly-owned subsidiaries (collectively, the "Debtors") filed voluntary petitions to reorganize their businesses under Chapter 11 of the United States Bankruptcy Code in the United States Bankruptcy Court for the Northern District of Illinois, Eastern Division (the "Bankruptcy Court"). On January 20, 2006, the Bankruptcy Court confirmed the Debtors' Second Amended Joint Plan of Reorganization Pursuant to Chapter 11 of the United States Bankruptcy Code (the "Plan of Reorganization"). The Plan of Reorganization became effective and the Debtors emerged from bankruptcy protection on February 1, 2006 (the "Effective Date"). On the Effective Date, UAL implemented fresh-start reporting.
The Plan of Reorganization generally provided for the full payment or reinstatement of allowed administrative claims, priority claims and secured claims, and the distribution of new equity and debt securities to the Debtors' creditors and employees in satisfaction of allowed unsecured and deemed claims. The Plan of Reorganization contemplated UAL issuing up to 125 million shares of common stock (out of the one billion shares of new common stock authorized under its certificate of incorporation). The new common stock was listed on the NASDAQ National Market and began trading under the symbol "UAUA" on February 2, 2006. The distributions of common stock, subject to certain holdbacks as described in the Plan of Reorganization, will be as follows:
· Approximately 115 million shares of common stock to unsecured creditors and employees;
· Up to 9.825 million shares of common stock (or options or other rights to acquire shares) under the management equity incentive plan approved by the Bankruptcy Court; and
· Up to 175,000 shares of common stock (or options or other rights to acquire shares) under the director equity incentive plan approved by the Bankruptcy Court.
The Plan of Reorganization also provided for the issuance of the following securities:
· 5 million shares of 2% mandatorily convertible preferred stock, which were issued to the Pension Benefit Guaranty Corporation ("PBGC") shortly after the Effective Date;
· Approximately $150 million in aggregate principal amount of 5% senior convertible notes, which were issued to holders of certain municipal bonds shortly after the Effective Date;
· $726 million in aggregate principal amount of 4.5% senior limited-subordination convertible notes, which were issued in July 2006 to certain irrevocable trusts established for the benefit of certain employees (the "Limited-Subordination Notes");
· $500 million in aggregate principal amount of 6% senior notes, which were issued to the PBCG shortly after the Effective Date; and
· $500 million in aggregate principal amount of 8% senior contingent notes (in up to eight equal tranches of $62.5 million) issuable to the PBGC upon the satisfaction of certain contingencies.
Pursuant to the Company's Plan of Reorganization, the Limited-Subordination Notes were required to be issued within 180 days of the Effective Date with a conversion price equal to 125% of the average closing price for the 60 consecutive trading days following February 1, 2006, and an interest rate established so the notes would trade at par upon issuance. In July 2006, the Company reached agreement with five of the seven eligible employee groups to modify the conversion price to instead be based upon the volume-weighted average price of the common stock over the two trading days ending on July 25, 2006, the date the notes were issued to the trusts. The modification in terms resulted in a new conversion price of $34.84, instead of $46.86 which was the conversion price under the initial terms of the notes. Since the reduction in the conversion price resulted in a benefit to noteholders, the Company issued the notes at an interest rate of 4.5%, which is a lower rate of interest than would have been required under the initial terms in order for the notes to trade at par upon issuance. The Company reached agreement with the two other employee groups to pay them cash totaling approximately $0.4 million rather than issuing additional notes of similar value. See Note 11, "Debt Obligations" for further information.
Pursuant to the Plan of Reorganization, UAL common stock, preferred stock and Trust Originated Preferred Securities issued prior to the Petition Date were canceled on the Effective Date, and no distribution was made to holders of those securities.
On the Effective Date, the Company secured access to $3.0 billion in secured exit financing (the "Credit Facility") which consists of a $2.45 billion term loan, a $350 million delayed draw term loan and a $200 million revolving credit line. On the Effective Date, the $2.45 billion term loan and the entire
revolving credit line, consisting of $161 million in cash and $39 million of letters of credit, were drawn and used to repay the Debtor-In-Possession credit facility (the "DIP Financing") and to make other payments required upon exit from bankruptcy, as well as to provide ongoing liquidity to conduct post-reorganization operations. Subsequently, during the first quarter of 2006, the Company repaid the entire outstanding balance on the revolving credit line and accessed the $350 million delayed draw term loan.
Significant Matters Resolved Since Emergence from Bankruptcy. During the course of the Chapter 11 proceedings, the Company successfully reached settlements with most of its creditor constituencies and resolved most pending claims against the Debtors. The following material matters have been resolved in the Bankruptcy Court since the Effective Date:
(a) 1997 EETC Aircraft Financings. The Company had an ongoing dispute with respect to a group of mostly-public financiers (the "Public Debt Group") involving 14 aircraft financed under the Series 1997-1 Enhanced Equipment Trust Certificates ("1997-1 EETC"). During the first quarter of 2006, the Company resolved the dispute and entered into a settlement agreement that was approved by the Bankruptcy Court. The settlement agreement resolved all pending litigation in connection with the 1997-1 EETC transaction and aircraft and provided for a permanent mutual release of all related claims. The Company remitted $281 million to the 1997-1 EETC trustee as final payment to the holders of the Tranche A certificates. The Company previously acquired the 1997-1 EETC Tranche B and Tranche C certificates as a precursor to utilizing the transaction par buyout mechanism to purchase the Tranche A certificates. Following shortly thereafter in the first quarter of 2006, the Company refinanced the 14 aircraft with the $350 million delayed draw term loan provided under the Credit Facility. The Company recorded the 1997-1 EETC debt at fair market value upon its emergence from bankruptcy in accordance with fresh-start reporting. As a result, no gain or loss was realized on the extinguishment of debt.
(b) Wells Fargo Appeal of Confirmation Order. Wells Fargo Bank Northwest, N.A., not individually but in its capacity as a trustee, filed a notice of appeal of the confirmation order to the United States District Court for the Northern District of Illinois ("District Court"). The parties subsequently filed a stipulation agreeing to voluntarily dismiss the appeal, and the appeal has been dismissed.
(c) Pre- and Post-1997 EETC Aircraft Financings. In August 2005, United entered into term sheets to restructure the three post-1997 Enhanced Equipment Trust Certificate ("EETC") transactions, financing 80 aircraft in United's fleet that were controlled by the Public Debt Group. In May 2006, the Company reached a settlement with the Public Debt Group with respect to these financing transactions. In conjunction with the settlement, the Company and the EETC trustees agreed to cooperate and to use reasonable efforts to complete definitive documentation. The settlement was approved by the Bankruptcy Court in June 2006. The Company completed definitive documentation on the three post-1997 EETC transactions in July 2006 and met its obligations to have the transactions rated by both Standard and Poor's and Moody's.
In addition, in August 2005, United entered into term sheets to restructure the pre-1997 transactions financing 19 aircraft that are controlled by the Public Debt Group. United has subsequently closed transactions covering all of the associated aircraft.
(d) Municipal Bond Litigation at DEN, JFK, SFO and LAX. United is a party to numerous long-term agreements to lease certain airport and maintenance facilities that are financed through tax-exempt municipal bonds that are issued by various local municipalities to build or improve airport and maintenance facilities. During 2003, the Company filed four complaints for declaratory judgment and corresponding motions for temporary restraining orders concerning United's municipal bond obligations for facilities at Denver International Airport ("DEN"), John F. Kennedy International Airport ("JFK"), San Francisco International Airport ("SFO"), and
Los Angeles International Airport ("LAX"). In each case, United sought clarification of its obligations to pay principal and interest under the applicable municipal bonds, and the protection of its rights concerning related airport lease agreements at the applicable airports. With respect to SFO, LAX and JFK, the Bankruptcy Court ruled in United's favor. With respect to DEN, the Bankruptcy Court ruled against United. The Bankruptcy Court's rulings with respect to each of the four matters were subsequently appealed to the District Court. The District Court reversed the Bankruptcy Court's rulings with respect to SFO and LAX but upheld the Bankruptcy Court's rulings with respect to JFK and DEN. All four of the District Court's rulings in turn were appealed to the United States Court of Appeals for the Seventh Circuit ("Court of Appeals"). The Court of Appeals reversed the District Court's ruling against the Company with respect to the SFO adversary proceeding and the SFO defendants' petition for a rehearing was denied. The defendants in the SFO matter petitioned the United States Supreme Court ("Supreme Court") for a writ of certiorari, which was denied in March 2006. As a result of this final non-appealable order in favor of United, approximately $24 million in interim payments made by United into an escrow account, plus interest, were returned to United in April 2006. In addition, see "Significant Matters Remaining to be Resolved in Chapter 11 Cases, item (a)" for details on the security interest claim filed by the trustee of the SFO municipal bonds as a result of United's success in this matter. In May 2006, the Court of Appeals also reversed the District Court's ruling against the Company with respect to the LAX matter. The deadline for the defendants to file a writ of certiorari has now passed. Nonetheless, even though the LAX obligations have been determined to be financings and not true leases, there remains an issue regarding the extent to which those financings are considered to have a security interest in the underlying leasehold or the value thereof, as discussed in "Significant Matters Remaining to be Resolved in Chapter 11 Cases, item (b)". The Court of Appeals affirmed the District Court's ruling with respect to the JFK adversary proceeding. The defendants in the JFK matter filed a petition for rehearing with the Court of Appeals, which was denied. The time for filing a petition for writ of certiorari in the JFK matter has expired. In July 2006, the Court of Appeals also affirmed the District Court's ruling against the Company with respect to the DEN matter. The Company has accepted the ruling and the deadline to file a writ of certiorari to the Supreme Court has now passed.
(e) O'Hare Airport Use Agreement. In 2003, United filed a complaint for declaratory judgment for all of its municipal bond issues relating to its facilities at O'Hare International Airport ("O'Hare"), seeking a declaration that a certain cross-default provision in the O'Hare airport lease was unenforceable. In 2005, the Bankruptcy Court approved an agreement ("O'Hare Settlement Agreement") resolving the disputes between United, the trustees and the bondholders. The City of Chicago, a party to these adversary proceedings, was not a party to the O'Hare Settlement Agreement. Subsequently, the Company announced that it had reached an agreement in principle with the City of Chicago, with respect to all unresolved disputes relating to our facilities at O'Hare. However, the parties were unable to finalize the terms of this settlement as the City of Chicago continued to maintain that it could revoke United's exclusive rights to terminals in place of "preferential" rights if United did not meet the terms of the cross-default provision (the O'Hare Airport Use Agreement ("AUA") did not define or provide for any usage rights, other than exclusive rights).
In July 2006, the Bankruptcy Court held that the AUA is a self-contained agreement, governing United's use of O'Hare and providing the full consideration for that use. To realize the full value of United's estate, the Bankruptcy Code allows United to assume the AUA free from obligations imposed under the separate bond payment agreements, notwithstanding the cross-default provisions. The time for the City of Chicago to appeal this ruling has expired.
(f) ALPA Agreement Approval. In January 2005, United filed a motion seeking approval of an agreement to restructure the Air Line Pilots Association ("ALPA") collective bargaining agreement pursuant to Section 363(b) of the Bankruptcy Code. The Bankruptcy Court approved the ALPA agreement over the objections of various parties. The active pilots ratified the agreement, and the Bankruptcy Court entered an order approving the ALPA agreement (the "ALPA Order"). In February 2005, the United Retired Pilots Benefit Protection Association and seven retired pilots (collectively, "URPBPA") filed its notice of appeal of the ALPA Order based principally on the allegation that the ALPA Order unfairly failed to provide for the distribution of the Limited-Subordination Notes to the retired pilots as provided to the active pilots pursuant to the ALPA agreement. The ALPA Order was approved by the District Court and, in March 2006, by the Court of Appeals. In June 2006, URPBPA filed a petition for a writ of certiorari from the Supreme Court to review the Court of Appeals' ruling with respect to this matter. In October 2006, the Supreme Court denied the petition for a writ of certiorari, which effectively concluded this matter.
Significant Matters Remaining to be Resolved in Chapter 11 Cases. The following material matters remain to be resolved in the Bankruptcy Court or another court:
(a) SFO Municipal Bond Secured Interest. HSBC Bank Inc. ("HSBC"), as trustee for the 1997 municipal bonds related to SFO, filed a complaint against United asserting a security interest in United's leasehold for portions of its maintenance base at SFO. Pursuant to Section 506(a) of the Bankruptcy Code, HSBC alleges that it is entitled to be paid the value of that security interest, which HSBC had claimed was as much as $257 million. HSBC and United went to trial in April 2006 and the Bankruptcy Court rejected as a matter of law HSBC's $257 million claim. HSBC subsequently alleged that it was entitled to $154 million, or at a minimum, approximately $93 million. The parties tried the case and filed post-trial briefs which were heard by the Bankruptcy Court. In October 2006, the Bankruptcy Court issued its written opinion holding that the value of the security interest is approximately $27 million. Both parties have filed additional post-trial motions, and, accordingly, time periods to appeal have not yet expired.
(b) LAX Municipal Bond Secured Interest. In addition, there is pending litigation before the Bankruptcy Court regarding the extent to which the LAX municipal bond debt is entitled to secured status under Section 506(a) of the Bankruptcy Code. In July 2006, the Bankruptcy Court entered an order setting discovery deadlines and scheduling a trial for January 2007. The Company has recorded its best estimate of this liability, which may change based on future developments.
(c) Pilot Plan Termination Order. In December 2004, the PBGC filed an involuntary termination proceeding against United, as plan administrator for the United Airlines Pilot Defined Benefit Pension Plan (the "Pilot Plan"), in the District Court. In January 2005, the District Court granted a motion filed by the Company and referred the involuntary termination proceeding to the Bankruptcy Court. ALPA and URPBPA were later granted leave to intervene in the involuntary termination proceeding.
After several months, the Bankruptcy Court conducted a trial and determined that the Pilot Plan should be involuntarily terminated under the Employee Retirement Income Security Act ("ERISA") Section 4042 with a termination date of December 30, 2004. Subsequently, the Bankruptcy Court entered an order authorizing termination of the Pilot Plan.
The PBGC, ALPA and URPBPA filed notices of appeal with the District Court. In February 2006, the District Court reversed and remanded the Bankruptcy Court's termination order on the grounds that the matter was not a core proceeding in which it could issue a final order, but rather, could only issue proposed findings of fact and conclusions of law for
consideration by the District Court. Upon remand and after the Bankruptcy Court made proposed findings of fact and conclusions of law, in June 2006, the District Court entered an order approving the termination of the Pilot Plan. ALPA and URPBPA filed an appeal with the Court of Appeals. In July 2006, the Court of Appeals granted United's motion to consolidate this termination appeal with URPBPA's appeal of the District Court's dismissal of URPBPA's appeal of the Plan of Reorganization confirmation order, as discussed in (e) below. Briefing on both appeals was completed in August 2006 and oral argument occurred in September 2006. On October 25, 2006, the Court of Appeals affirmed the District Court's order approving the termination of the Pilot Plan effective December 30, 2004. The parties may seek rehearing or petition the Supreme Court for a writ of certiorari on or before November 9, 2006 (December 9, 2006 for PBGC) or January 23, 2007, respectively. If the termination order was ultimately reversed on appeal, it could have a materially adverse effect on the Company's financial performance, should such determination result in the reversal of the termination of one or more defined benefit pension plans.
(d) Pilot Plan Non-Qualified Pension Benefits. After the PBGC commenced its involuntary termination proceeding and sought a December 30, 2004 termination date, the Company suspended payment of non-qualified pension benefits under the Pilot Plan pending the setting of such a termination date. In the first quarter of 2005, the Bankruptcy Court required the Company to continue paying non-qualified pension benefits to retired pilots pending a termination in the involuntary termination proceeding, notwithstanding the possibility that the Pilot Plan might be terminated retroactively to December 30, 2004. Then, on October 6, 2005, despite its oral ruling terminating the Pilot Plan, the Bankruptcy Court entered an order requiring the Company to continue paying non-qualified pension benefits until entry of a written order. However, United appealed that order and placed approximately $6 million necessary to pay non-qualified benefits for the month of October 2005 in a segregated account. Following the entry of the Bankruptcy Court's termination order on October 28, 2005, United ceased paying non-qualified benefits. Subsequently, during the first quarter of 2006, the District Court dismissed the Company's appeal of the Bankruptcy Court's October 6, 2005 order in light of its earlier decision reversing the Bankruptcy Court's termination order. The Company filed a notice of appeal of the District Court's ruling regarding the October 6, 2005 order to the Court of Appeals. Briefing on the Company's appeal was completed in August 2006 and oral argument on this matter occurred in September 2006. On October 25, 2006, the Court of Appeals reversed the District Court's order dismissing for lack of ripeness the Company's appeal of the Bankruptcy Court's October 6, 2005 order and remanded the case with instructions to reverse the Bankruptcy Court's order compelling payment of non-qualified benefits for October 2005 or later months. The parties may seek rehearing or petition the Supreme Court for a writ of certiorari on or before November 9, 2006 or January 23, 2007, respectively. On November 6, 2006, ALPA filed a petition for rehearing on the Court of Appeals reversal of the October 6, 2005 order.
In March 2006, the Bankruptcy Court ruled that the Company was obligated to make payment of all non-qualified pension benefits for the months of November and December 2005 and January 2006. The Bankruptcy Court also ruled that the Company's obligation to pay non-qualified pension benefits ceased as of January 31, 2006. The Company filed a notice of appeal of the Bankruptcy Court's ruling to the District Court. URPBPA and ALPA also filed notices of appeal with respect to the Bankruptcy Court's order, which were subsequently consolidated with the Company's appeal. United agreed with URPBPA and ALPA to pay the disputed non-qualified pension benefits for the months of November and December 2005 and January 2006, an aggregate amount totaling approximately $17 million, into an escrow account. The District Court affirmed the Bankruptcy Court's ruling in September 2006. The Company filed a notice of appeal of the District Court's ruling to the Court of Appeals. URPBPA and ALPA also appealed the
District Court's decision. The Company subsequently filed a motion to consolidate its appeal from the Bankruptcy Court's October 2005 non-qualified benefits order with the three appeals from the Bankruptcy Court's March 2006 non-qualified benefits order. The Court of Appeals denied the Company's motion, but issued an order staying briefing on the March 2006 non-qualified benefits order until further order of the Court of Appeals. In light of the Court of Appeals' October 25, 2006 decision described above, the Company is reasonably optimistic of a successful outcome of its appeal in this matter, although there can be no assurances that the ultimate outcome of this appeal will be favorable to the Company.
(e) URPBPA Appeal of Confirmation Order. In January 2006, URPBPA filed a notice and brief supporting an appeal of the order confirming the Plan of Reorganization. In February 2006, United filed a motion to dismiss the appeal based on the substantial consummation of the Plan of Reorganization. In June 2006, the District Court dismissed URPBPA's appeal for lack of ripeness. Subsequently, URPBPA filed a notice of appeal of the decision to the Court of Appeals. In July 2006, the Court of Appeals granted United's motion to consolidate URPBPA's appeal with URPBPA and ALPA's Pilot Plan termination appeal, as discussed in (c) above. Briefing on both appeals was completed in August 2006 and oral argument occurred in September 2006. On October 25, 2006, the Court of Appeals reversed the District Court's order dismissing for lack of ripeness URPBPA's appeal of the confirmation order and remanded the case to the District Court with instructions to affirm the confirmation order. The parties may seek rehearing or petition the Supreme Court for a writ of certiorari on or before November 9, 2006 or January 23, 2007, respectively. If the confirmation order was ultimately reversed on appeal, it could have a materially adverse effect on the Company's financial performance.
Claims Resolution Process. As permitted under the bankruptcy process, the Debtors' creditors filed proofs of claim with the Bankruptcy Court. Through the claims resolution process, the Company identified many claims which were disallowed by the Bankruptcy Court for a number of reasons, such as claims that were duplicative, amended or superseded by later filed claims, were without merit, or were otherwise overstated. Throughout the Chapter 11 proceedings, the Company resolved many claims through settlement or objections ordered by the Bankruptcy Court. The Company will continue to settle claims and file additional objections with the Bankruptcy Court.
With respect to unsecured claims, once a claim is deemed to be valid, either through the Bankruptcy Court process or through other means, the claimant is entitled to a distribution of common stock in the Successor Company. Pursuant to the terms of the Plan of Reorganization, 115 million shares of common stock in the Successor Company have been authorized to satisfy valid unsecured claims. The Bankruptcy Court confirmed the Plan of Reorganization and established January 20, 2006 as the record date for purposes of establishing the persons that are claimholders of record to receive distributions. Approximately 107 million shares have been issued and distributed to holders of valid unsecured claims between February 2, 2006, the first distribution date established in the Plan of Reorganization, and September 30, 2006. As of September 30, 2006, approximately 45,000 valid unsecured claims aggregating to approximately $29 billion in claim value had received those common shares to partially satisfy those claims. The approximate 8 million remaining shares are being held in reserve to satisfy all of the remaining disputed and undisputed unsecured claim values, once the remaining claim disputes are resolved.
The Company's current estimate of the probable range of unsecured claims to be allowed by the Bankruptcy Court is between $29 and $30 billion. Differences between claim amounts filed and the Company's estimates are being investigated and will be resolved in connection with the claims resolution process. However, there will be no further financial impact to the Company associated with the settlement of such unsecured claims, as the holders of all allowed unsecured claims will receive under the Plan of Reorganization only their pro rata share of the distribution of the 115 million shares of common stock of the Successor Company, together with the previously-agreed issuance of certain securities.
With respect to valid administrative and priority claims, pursuant to the terms of the Plan of Reorganization these claims will be satisfied with cash. Many asserted administrative and priority claims still remain unpaid, and the Company will continue to settle claims and file objections with the Bankruptcy Court to eliminate or reduce such claims. An estimate of these claims has been accrued by the Successor Company based upon the best available evidence of amounts to be paid. However, it should be noted that the claims resolution process is uncertain and adjustments to claims estimates could result in material adjustments to the Successor Company's financial statements in future periods.
Additionally, secured claims were deemed unimpaired under the Plan of Reorganization, pursuant to which these claims were satisfied by reinstatement of the obligations in the Successor Company, surrendering the collateral to the secured party, or by making full payment in cash. However, certain disputes, the most significant of which are discussed in "Significant Matters Remaining to be Resolved in Chapter 11 Cases," above, still remain with respect to the valuation of certain claims. Revisions to the Company's estimates of its liability for these claims due to the receipt of new information or final court rulings on these claims may result in material future adjustments to the Company's financial statements.
The following is a reconciliation of activity related to the administrative and priority claims and other bankruptcy-related claim reserves for the Successor Company for the eight months ended September 30, 2006:
Balance at February 1, 2006
Accrual adjustments
Balance at September 30, 2006
Financial Statement Presentation. The Company has prepared the accompanying consolidated financial statements in accordance with SOP 90-7 and on a going-concern basis, which assumes continuity of operations, realization of assets and satisfaction of liabilities in the ordinary course of business.
SOP 90-7 requires that the financial statements for periods subsequent to a Chapter 11 filing separate transactions and events that are directly associated with the reorganization from the ongoing operations of the business. Accordingly, all transactions (including, but not limited to, all professional fees, realized gains and losses and provisions for losses) directly associated with the reorganization and restructuring of the business are reported separately in the financial statements as reorganization items, net. For the month ended January 31, 2006 and the three and nine months ended September 30, 2005, the Predecessor Company recognized the following primarily non-cash reorganization income (expense) in its financial statements:
January 1 to 31,
Revaluation of frequent flyer obligations
Employee-related charges
Contract rejection charges
Pension-related charges
[f]
Aircraft claim charges
[g]
[h]
Aircraft refinance adjustments
(a) The discharge of claims and liabilities primarily relates to those unsecured claims arising during the bankruptcy process, such as those arising from the termination and settlement of the Company's U.S. defined benefit pension plans and other employee claims; aircraft-related claims, such as those arising as a result of aircraft rejections; other unsecured claims due to the rejection or modification of executory contracts, unexpired leases and regional carrier contracts; and claims associated with certain municipal bond obligations based upon their rejection, settlement or the estimated impact of the outcome of pending litigation. In accordance with the Plan of Reorganization, the Company discharged its obligations to unsecured creditors in exchange for the distribution of 115 million common shares of the Successor Company and the issuance of certain other securities. Accordingly, the Company recognized a non-cash reorganization gain of $24.6 billion.
(b) The Company revalued its Mileage Plus frequent flyer obligations at fair value as a result of fresh-start reporting, which resulted in a $2.4 billion non-cash reorganization charge.
(c) In accordance with fresh-start reporting, the Company revalued its assets at their estimated fair value and liabilities at estimated fair value or the present value of amounts to be paid. This resulted in a non-cash reorganization gain of $2.1 billion, primarily as a result of newly recognized intangible assets, offset partly by reductions in the fair value of tangible property and equipment.
(d) In January 2006, the Company recorded the value of the deemed claim that the salaried and management group received upon confirmation of the Plan of Reorganization. The deemed claim was based upon the cost savings provided by this employee group during the bankruptcy process.
(e) Contract rejection charges are non-cash costs that include estimated claim values resulting from the Company's rejection or negotiated modification of certain contractual obligations such as executory contracts, unexpired leases and regional carrier contracts.
(f) In the first and second quarters of 2005, the Company recognized non-cash pension curtailment charges of $433 million and $207 million, respectively, associated with actions taken by the PBGC to involuntarily terminate United Air Lines, Inc. Ground Employees' Retirement Plan (the "Ground Employees Plan"), United Airlines Flight Attendant Defined Benefit Pension Plan (the "Flight Attendant Plan") and United Airlines Management, Administrative and Public Contact Defined Benefit Pension Plan ("MAPC Plan"). The PBGC was appointed trustee for the Ground Employees Plan effective May 23, 2005 and the MAPC Plan and the Flight Attendant Plan effective June 30, 2005, assuming all rights and powers over the pension assets and obligations of each plan. Upon termination and settlement of these plans in the second quarter of 2005, the Company recognized a non-cash net settlement loss of approximately $395 million in accordance with SFAS No. 88, "Employer's Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits" ("SFAS 88"). In addition, the Company recognized a non-cash settlement loss in the amount of $10 million for the termination of the non-qualified supplemental retirement plan for management employees who have benefits under the tax-qualified pension plan that cannot be paid due to Internal Revenue Code limits on compensation or benefits.
(g) Aircraft claim charges include the Company's estimate of claims incurred as a result of the rejection of certain aircraft leases and return of aircraft as part of the bankruptcy process, together with certain claims resulting from the modification of other aircraft financings in bankruptcy.
(h) In accordance with the term sheets reached with the Public Debt Group, the Company agreed to cancel certain 1997-1 EETC certificates that were held by a related party. Accordingly, the Company recorded a non-cash charge in the amount of $134 million for principal and interest on such certificates. In addition, the Company recorded adjustments retroactively for aircraft rent and interest expense in the amount of $59 million to reflect the revised financing terms.
The Condensed Statements of Consolidated Financial Position (Unaudited) distinguish pre-petition liabilities subject to compromise from both those pre-petition liabilities that are not subject to compromise and from post-petition liabilities. Liabilities subject to compromise were reported at the amounts expected to be allowed by the Bankruptcy Court, even if they were settled for lesser amounts.
At December 31, 2005, we had liabilities subject to compromise consisting of the following:
Employee claims and deemed claims
Long-term debt, including accrued interest
Aircraft-related obligations and deferred gains
Capital lease obligations, including accrued interest
Municipal bond obligations and claims
Early termination fees
DIP Financing. At January 31, 2006, the Company's outstanding balance of its DIP Financing was $1.2 billion. On the Effective Date, the proceeds from the Credit Facility were drawn and used to repay the DIP Financing. For further details on the Credit Facility, see Note 11, "Debt Obligations."
Fresh-Start Reporting. Upon emergence from its Chapter 11 proceedings on February 1, 2006, the Company adopted fresh-start reporting in accordance with SOP 90-7. The Company's emergence from Chapter 11 resulted in a new reporting entity with no retained earnings or accumulated deficit. Accordingly, the Company's consolidated financial statements for periods prior to February 1, 2006 are not comparable to consolidated financial statements presented on or after February 1, 2006.
Fresh-start reporting reflects the value of the Company as determined in the confirmed Plan of Reorganization. Under fresh-start reporting, the Company's asset values are remeasured using fair value, and are allocated in conformity with Statement of Financial Accounting Standards No. 141, "Business
Combinations" ("SFAS 141"). The excess of reorganization value over the fair value of tangible and identifiable intangible assets is recorded as goodwill in the accompanying Condensed Statements of Consolidated Financial Position (Unaudited). In addition, fresh-start reporting also requires that all liabilities, other than deferred taxes, should be stated at fair value or at the present values of the amounts to be paid using appropriate market interest rates. Deferred taxes are determined in conformity with Statement of Financial Accounting Standards No. 109, "Accounting for Income Taxes" ("SFAS 109").
Estimates of fair value represent the Company's best estimates based on independent appraisals and valuations and, where the foregoing have not yet been completed or are not available, industry data and trends and by reference to relevant market rates and transactions. The foregoing estimates and assumptions are inherently subject to significant uncertainties and contingencies beyond the control of the Company. Accordingly, we cannot provide assurance that the estimates, assumptions, and values reflected in the valuations will be realized, and actual results could vary materially. In accordance with SFAS 141, the preliminary allocation of the reorganization value is subject to additional adjustment within one year after emergence from bankruptcy when additional or improved information on asset and liability valuations becomes available. The Company expects that adjustments to recorded fair values may include those relating to:
· Completion of valuation reports associated with long-lived tangible and newly identified intangible assets, and certain liabilities, such as the Mileage Plus frequent flyer liability, and debt discounts which may change based on the consideration of new or improved information by the Company and its valuation consultants;
· Deferred tax assets and liabilities, which may be adjusted based upon additional information, including adjustments to fair value estimates of underlying assets or liabilities and the determination of cancellation of indebtedness income; and
· Adjustments to recorded fair values and deferred tax assets and liabilities which could change the amount of recorded goodwill, as well as the allocation of such goodwill to reportable segments.
To facilitate the calculation of the enterprise value of the Successor Company, the Company developed a set of financial projections. Based on these financial projections and with the assistance of financial advisors, the equity value was determined by the Company, using various valuation methods, including (i) a comparison of the Company and its projected performance to the market values of comparable companies; (ii) a review and analysis of several recent transactions of companies in similar industries to the Company; and (iii) a calculation of the present value of the future cash flows of the Company under its projections.
The estimated enterprise value, and corresponding equity value, is highly dependent upon achieving the future financial results set forth in the projections as well as the realization of certain other assumptions. The estimated equity value of the Company was calculated to be approximately $1.9 billion. The estimates and assumptions made in this valuation are inherently subject to significant uncertainties and the resolution of contingencies beyond the reasonable control of the Company. Accordingly, there can be no assurance that the estimates, assumptions, and amounts reflected in the valuations will be realized, and actual results could vary materially. Moreover, the market value of the Company's common stock may differ materially from the equity valuation.
In accordance with SOP 90-7, the Company was required to adopt on February 1, 2006 all accounting guidance that was going to become effective within the subsequent twelve-month period. See Note 2(m), "Summary of Significant Accounting Policies—New Accounting Pronouncements".
The following fresh-start balance sheet illustrates the financial effects of the implementation of the Plan of Reorganization and the adoption of fresh-start reporting. In addition, it reflects the effect of the consummation of the transactions contemplated in the Plan of Reorganization, including settlement of various liabilities, issuance of certain securities, incurrence of new indebtedness, repayment of old indebtedness, and other cash payments.
As a result of the adoption of fresh-start reporting, the Company's financial statements on or after February 1, 2006 are not comparable with its pre-emergence financial statements because they are, in effect, those of a new entity. The effects of the Plan of Reorganization and fresh-start reporting on the Company's Condensed Statements of Consolidated Financial Position (Unaudited) are as follows (in millions, except shares):
Fresh-Start Adjustments
Revaluation
Receivables, net


text:
A Musical Chord Defined
Playing Piano
Playing Guitar
Hobbies Playing Music
Anyone can play a chord on a piano
Vladimir Godnik/Getty Images
by Brandy Kraemer
For those who are not musicians or who are not familiar with music theory, a chord is simply two or more notes that are played together at the same time. For example, if someone was to place one hand on a piano and hit two keys at the same time, that would be a chord.
A Chord Defined
A chord or grouping of notes played simultaneously can create harmony, which is when two or more notes complement one another. Chords add texture to a melody, and can even provide rhythm to a song.
The most frequently played chords are triads, a grouping of three, so called because they consist of three distinct notes: the root note, and intervals of a third and a fifth above the root note.
Different Kinds of Chords
There are many kinds of chords. Some sound dissonant, meaning not harmonious. Some are two-note chords, others are more than three notes and some chords can be "broken." Let's look at a variety of different musical chords.
Chords With Two Notes
Two-note "chords" are referred to as intervals. In music theory, an interval is the difference between two pitches. An interval is named according to its number and quality. For instance, a "major third " is an interval name, in which the term "major" describes the quality of the interval and "third" indicates its number.
The number of an interval is the number of notes it encompasses. Both lines and spaces of a musical staff are counted, including the positions of both notes forming the interval. For instance, the interval from the note C to G is a fifth because the number of notes from C to the G is five (C, D, E, F, G), which occupy five consecutive staff positions, including the positions of C and G.
The name of any interval is further qualified using the terms perfect, major, minor, augmented, and diminished.
Dissonant Chords
Some chords have different qualities to their sound, which may not sound in perfect harmony, and these qualities are known as diminished and augmented chords. They may sound bizarre or unbalanced. These are "dissonant" and although these chords are not usually pleasing to the ear in the traditional sense, they are quite captivating when placed strategically in music.
Chords With More Than Three Notes
Chords can have more than three notes, these chords are known as tetrads or tertian chords. These can include seventh chords, added tone chords, extended chords, altered tone chord, and tone clusters.
Broken Chords
The notes in a broken chord are not played simultaneously, just as it sounds, it is broken up into a sequence of notes. A broken chord may repeat some of the notes from the chord, too.
The musical term arpeggio means to play a broken chord in rising or ascending order. Every arpeggio is a broken chord, but not every broken chord is an arpeggio.
Chord Progressions
An ordered series of chords is called a chord progression or a harmonic progression. Chord progressions are the foundation of harmony in American music and classical tradition.
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Increase Your Musical Knowledge of Diminished Chords
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Do Music Chord Frequencies Affect Human Moods?
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For landlords with tenants who do all the wrong things and cause condensation and damp problems this can be a nightmare because tenants often argue that de-humidifiers increase their fuel bills, even if landlords offer to provide one. Here is a counter argument which you may care to use if you have this problem this winter.
Not only is wet air more expensive than dry air to heat, but also high humidity makes a house feel colder than it actually is, so people set thermostat levels higher than they need to. A dehumidifier removes this humidity, and so can help cut energy bills.
It is also worth noting that damp also exacerbates health problems, and this is even more of an issue in winter. As condensation builds in windows due to damp air, the growth of mould is more common. Mould and damp can worsen asthma, irritate eyes, nose and throat, and cause sinus congestion, headaches, common colds and tonsillitis – all illnesses experienced more around the winter season.
So, as energy companies increase prices this winter, more and more households are turning to dehumidifiers to combat rising energy bills and stay healthy.
I have 3 tenants who recently vacated a property. During their rental I only dealt with one of the tenants and we went through the check out procedure thoroughly so that he understood what was expected. On the day of the checkout the property was very unclean and the inventory clerk explained to the tenant that cleaning would have to be done. The clerk was also concerned to note that handles had been broken off the windows. The tenant explained they had not been able to open them, yet had never mentioned this to us. We have since had a repair man in who has told us that the windows have ceased up inside completely and he will have to drill through each window in order to release it, patch it up etc. It will be quite a big job. They have ceased up due to rust. We noticed when they were checked out that the boiler was off, that they used cold water only and we suspect that they did not use the heating (fans were all turned off too). Presumably the resulting condensation (no ventilation as windows were closed!) has rusted the mechanics of the windows. Once the tenants vacated and we were able to pull furniture away from walls, we can see black mould developing there, evidence of lack of ventilation and condensation.
They vacated early July but the first appointment we could get for the window repair man was 26th July. Now that he has seen the extent of the problem, it may take some time before we know on costs, particularly as windows are included in our service charges, therefore the costs of these may be applied to the service charge and we would then only need to pass on to the tenant the cost of our portion of this charge. That cost though would not be known for over a year, though with a bit of digging around we might be able to know what the charge is in 3 months or so.
We have written to the lead tenant letting him know that we are doing all we can to find out costs for the windows, but meanwhile we await his final bills. We still await those final bills from him, 3 weeks after he has moved out. He also lives just around the corner from the flat and knows my husband is there presently doing some internal work, so could pop round at any time.
My question is- what do I do regarding his deposit. There are other deductions which we will have to make, but they are more straightforward. I would like to return as much of his deposit as possible, but the windows may only cost £100 or it may be £1000 – it really depends on how the management company deal with it. We want to be fair, but on the other hand don't want to leave ourselves with a bill. At the very minimum all broken handles will need to be fixed. These are clearly shown on the inventory as being OK at the beginning of the tenancy.
I have dug around trying to find out rough costs for these, but have drawn a blank.
My question mainly goes out to other hands on landlords who have to deal with this regularly and who have not been able to return the deposit as quickly as 10 days.
I would appreciate your responses, thanks very much.
I entered a contract with Sheppards Bush Housing Association "SBHA" for three years at agreed rent of £310 per week.
They knew I was going aboard.
I checked with Ealing Council and they confirmed that the rent for my property would be £310.
I borrowed money to do a lot of work that they required on the property. They promised monthly visits and given I used to work in Homeless Person Unit "HPU" for Ealing Council I knew this to be important.
In October 2009 I signed the contract and returned it to SBHA. I received a confirmation offer letter in October 2009.
I handed the property over in early November 2009 and left the country on the 19th November.
In December SBHA wrote to me saying that they had to reduce the rent as Ealing Council would not pay £310 per week. I checked with the council and they told me if I went with them they would pay £310 but I was in a remote part of India and I needed my loans and mortgage covered, so I agreed under pressure to accept the new rent of £250 per week.
There were no monthly visits and two years into the contract the tenant complained of excess mould in the flat. I sent in a surveyor to have a look and he found a leak under the bath that had been going on for some time, he said about six months. It caused extensive damage. Repairs cost me over £1,500 and I am not sure of the long term damage.
My insurance did not cover me as I could not prove when the leak started. The tenant said the floor in the bathroom did turn black but she thought nothing of it. Monthly checks would have found this.
When the tenant left the property I was presented with a flat needing over £5,000 worth of repairs.
The tenant had not cleaned the flat and there was excessive scale on the tiles in the bathroom. The wooden floor in the kitchen had come up in places around the fridge. The tenant did not report this as a repair and threw away the wooden blocks so that it could not be repaired. The bathroom panel was rotten due to water flowing over it from the shower and so on. The tenant had removed the carpets in the living room. She had replaced the vinyl in the bathroom but not sealed it in etc. etc. etc.
The basis of the agreement with SBHA was that any tenant damage would be paid for, that was their reason for not offering a deposit. However, repairs are my responsibility.
Because of the reduction in rent I did not have the money to pay for the repairs and they threatened me with a rent stop. If they stopped the rent I would have defaulted on my mortgage and loans. Rather then having money saved up which I would have had under the original agreement I struggled. I had to fly back from China and do the works myself. After many letters they have now decided that they will look at my case again.
Were does one stand in a case like this were one side says damage and the other says fair wear and tear?
How often have you had a tenant complain about damp patches or mould? You may even have had builders or specialists in to fix the problem, only to find that the come back again.
Unless you have worked out exactly what is causing the dampness and mould in the first place, than all a builder can really do is mask the problem for a few weeks or months – it will come back. Yet damp problems can often be resolved completely by taking very simple steps, without the need to pay for major works –often just opening a window will suffice, if you've been able to trace the problem to condensation.


Background: In many of past studies, the role of God as an attachment figure in reducing psychopathological symptoms has strongly been confirmed. In an effort to account for the effectiveness of attachment to God in mitigating psychopathological symptoms in healthy people we came upon self-compassion as a potential mediating variable in this process. Hence, in the current research, we studied this relation in Iranian Muslim women diagnosed with breast cancer.
Methods: A total of 360 Muslim women diagnosed with breast cancer were asked to fill the Attachment to God Inventory, Self-Compassion Scale, and Depression, Anxiety, and Stress Scale. Data were analyzed using path analysis method with AMOS 22.
Results: The anxiety dimension of attachment to God was significantly correlated with the severity of anxiety, but the avoidance dimension had no direct effect on any of the symptoms. Also, the anxiety dimension was found to be positively correlated with depression and stress indirectly via self-compassion. However, in the case of the avoidance dimension, no such relationship was observed. As a result, attachment anxiety causes a decrease in self-compassion in this group of women, and this, in turn, results in more severe psychopathological symptoms like anxiety, stress, and depression.
Conclusions: Considering the results of this study, we conclude that improvements in the mental health of Muslim women diagnosed with breast cancer are not exclusively achieved by attachment to material symbols. Rather, attachment to God as a spiritual symbol can have a great impact on the mental health of these women. In fact, secure attachment to God can help improve mental health through positive effects on self-compassion and should be considered as a treatment in psychological interventions.
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19.	Bond M, Perry JC. Long-term changes in defense styles with psychodynamic psychotherapy for depressive, anxiety, and personality disorders. Am J Psychiatry. 2004;161(9):1665-71.
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43.	Leuteritz K, Brähler E, Weißflog G, Barthel Y, Kuhnt S, et al. Efficacy and predictors of outcome of short-term psychodynamic psychotherapy (stpp) in depressed breast cancer patients: A randomised controlled trial. Journal of Psychosomatic Research. 2013;6(74):552.


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A few months ago we featured iSketchnote, an iPad cover that can record and digitize handwritten or handdrawn notes. If chipmaker Qualcomm has its way, that feature may be integrated into the next wave of tablets. To show off the power of its upcoming Snapdragon 805 processor, Qualcomm will be displaying what it calls Ultra Sound at the 2014 Consumer Electronics Show (CES).
Like iSketchnote, Ultra Sound copies doodles made with ink and paper in real time. The prototype shown in the video below requires a digital pen that's also an ink pen. When you use the digital pen on paper, it emits ultrasonic vibrations. Those vibrations are picked up by microphones embedded in the Snapdragon 805-powered tablet and then analyzed to replicate the paper sketch on the tablet's screen.
It would be nice if Ultra Sound worked even if the tablet was in sleep mode, so you can keep writing or doodling for long periods of time knowing that your work is being backed up in real time.


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text:
Sébastien Lacombe – Fly
The quiet lurching groove of "Gold in Your Soul." The decadent yearning of a warm-voiced troubadour in "So You Say." A bit of ominousness coupled with outright swagger in "When the Devil Rides with Me." All-out chaos for compositional fusspots in "Mr. Suicide Man." If you thought Sébastien Lacombe was about to step back from experimentation with his guitar in-hand in the new album Fly, you're in for quite the surprise upon taking some time out to spend with "Every Man Needs Loving," "I Am Who I Am" and every other song that you'll discover in the LP's tracklist. Lacombe might have come into this latest project humbly, but at the end of its 33 minutes of play, he sounds like the road-warn star he's always been meant to be.
Aside from its debut single in "Gold in Your Soul," Fly's biggest hit thus far is "My Thousand Dollar Car" and the track's meticulously-arranged music video. Though not at all psychedelic in style, there's a cerebral element to this song's cosmetics I wasn't expecting to get hit with here, and to some extent it makes the lead-in to the title cut (in the album) all the more dreamlike. Lacombe is as comfortable basking in the ambient harmonies of this tune as it would appear he is in the forthright pop of "Rise," which isn't as common a combination of skills that some might wish it could be in 2020.
I didn't know much about Sébastien Lacombe before a colleague encouraged me to give this record a really close analysis of its brightest songs – and, namely, its hot single "My Thousand Dollar Car" – but not that I've gotten to know his approach a bit, I think it would be criminal of him to stay away from the stage once things start getting back to normal in the music world next year. Everything about Fly seems to jump out of the speakers and fill the air around us with a color normally reserved for the crowds packing a concert hall, and I can't wait to hear what it sounds like in person for myself in the near future.
Michelle Silverthorn – Authentic Diversity
"Love Always" From Dallas String Quartet
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Rescued from 'Church'?! God help us!
Amen! You sound surprised though?
Thank you so much for stopping by and for the compliment. Really appreciated.
Thank you Sheila. Glory to God. Frank Peretti was a great inspiration to me.
Not really surprised.Truly what happens in some worship places. To the glory of God, me too has been rescued once. Now i have peace, inspired and lifted.
Thank you Ngozi for stopping by my blog and taking the time to read. Glory to God that the story was a blessing to you.
2 words…"Lovely" and "Want MORE"! Wait that's 3 words right?
Hmmm…. Then Lord please breathe on all of us. We need your inspiration. IJN.
Sometimes where we think we will come to get respite turns out to be a place that we would need to be rescued from.
Nice piece… I will like us to have more time to chat more on this.
Thank you Otse. Amen. Let me know when we can talk about it. God bless.
I just may be the lady these days. I pray the Holy spirit helps me very soon. Nothing is more dangerous than merely following doctrine and religion.
Isioma, thank you for stopping by. Really appreciated. Like Tesa, the stirrings within you are a function of the Holy Spirit's working in you. Draw closer and closer and you will know what to do. God bless.


text:
Home→Books→Dizzy in Your Eyes: Poems About Love
Take a Poetry Pause
Listen to Pat read "Ode to Teachers" from her book Dizzy in Your Eyes: Poems About Love.
http://www.patmora.com/images/pause2-teachers.mp3
Quick Pick for Reluctant Readers, ALA, 2011
Americas Commended List, Consortium of Latin American Studies Programs, University of Wisconsin-Milwaukee, 2011
Eureka! Children's Nonfiction Award, Silver Honor, California Reading Association, 2011
Lasting Connections, Book Links, 2011
I start to type an e-mail, but
the letters on the screen don't match
the letters I type. I try again,
stare at the screen,
feel I'm in some weird movie
and the machine is possessed,
has learned to read
and enjoys watching my confusion,
knows I can't tell anyone:
my computer and I
have a secret.
They'll think I'm crazy.
No matter what I do,
the keys type your name.
© 2010 by Pat Mora.
Watch Pat read her poem "Sisters" from Dizzy in Your Eyes, recorded by Sylvia Vardell at the 2010 NCTE conference and posted on her blog, Poetry for Children:
Dizzy in Your Eyes: Poems About Love
Available as an e-book: For Kindle For Nook
Temporarily out of print in hardcover or paperback though copies are available through various sources.
Download a hi-res jpeg of the book jacket.
A collection of fifty poems about love: Shared and unrequited. Lasting a moment and lasting a lifetime. Love for a pet, a sport, music. And love for a boyfriend or girlfriend, family, our world. This collection explores the intensity, pain, and beauty that love brings - from first crush to love's bloom, from a breakup catastrophe to starting over. Love is an experience that makes us think: No one has felt like this. Ever. It can make us look at someone and feel dizzy in his or her eyes.
In these interviews with WETV's ¡Colorín Colorado!, Pat describes why she thinks writing poetry is a natural activity for teens; the experiences she hopes diverse teens will relate to in her poems; and how she decided to write Dizzy in Your Eyes:
Highlighted Reviews
"From family and school to dating and being dumped, the subjects in these 50 poems cover teens' experiences of love in many voices and situations. Several entries incorporate Spanish words and idioms, as in "Ode to Teachers," a moving tribute in English with a Spanish translation … Mora writes in free verse, as well as a wide variety of classic poetic forms—including haiku, clerihew, sonnet, cinquain, and blank verse—and for each form, there is an unobtrusive explanatory note on the facing page.The tight structures intensify the strong feelings in the poems, which teens will enjoy reading on their own or hearing aloud in the classroom."— Booklist
"A lovely collection of poems about the uncertainties of teenage love in all its greatness and through all its varied forms of expression. Mora explores the first love between a girl and a boy, the filial love between a daughter and her father, the fraternal love between sisters, the love of family, friends and teachers, picturing each variation as a strong force that strikes, blesses, empowers and beautifies the lives of the ones touched by its light. The poet's voice is multifaceted: tender, humorous and joyful but also profound … The author employs an extraordinary diversity of poetic forms, from blank verse to a tanka, a cinquain to an anaphora, a haiku to a triolet and more, short notations adding a learning component for budding poets … A must read for lovestruck teens, whether they're poets or not."—Kirkus Reviews
"Peppered with Spanish, the selections define the emotion in countless ways. The quiet lyricism of some lines will prompt many readers to roll them over and over on their tongues; this is a world in which a simple smile can make a boy feel as if he's "swallowed the sun" or one's worst fear might be a kiss "dull like oatmeal." Where relevant, poetic form is indicated, defined, and discussed on the adjacent page … The love here is neither hot and heavy nor clichéd, however, but rather a glimpse into the last remaining innocence of the teen years … Teachers in need of a fresh new avenue for teaching poetic form, lovers of language, and teens in search of a broader definition of love will find it here."—School Library Journal
"Mora employs a variety of voices and forms, including haiku, sonnets, and free verse, in these 50 poems (including one in Spanish) that evoke the states of love. The first-person teenage voices ring true, and so do the emotions, from 'love's initial rush and confusion, to love's challenges, heartaches, and quiet sadness …to falling in love again.' "—Book Links
"Pat Mora explores the intense sensation of teenage love in Dizzy in Your Eyes: Poems About Love. In 50 poems, Ms. Mora writes about the joys, sorrows and challenges that love can bring … Ms. Mora's poems are nicely organized in an easy-to-read style that will appeal to teen readers, who may even be inspired to try writing their own poetry."—Scripps Howard News Service
In these interviews with WETV's ¡Colorín Colorado!, Pat shares excerpts from Dizzy, reading the poems "Spanish" and "With Feeling":