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Posted by: playingthedevil | April 21, 2011
born to raise hell
this year's steven seagal dtv entry is born to raise hell. much like his last few movies, and uwe boll movies, it's shot in eastern europe, where things are cheaper. seagal is working with a first time director/former stuntman this time. he's also credited as the sole screenwriter for the movie.
i have to admit, i haven't actually seen that many of seagal's dtv movies, and the only one we have on here is today you die. and that one came about right after i read vern's thoroughly inspiring seagalogy and it happened to be on netflix instant. that was a nice throwback to the 80s low budget dtv action movies. the retro goofy charm has been replaced by coherent slickness.
seagal plays the leader of a u.s. drug task force in romania. i don't know if you know but in case you missed it, drugs fund terrorists. in the opening scene, we see him leading a raid into a restaurant where we're informed that his partner was killed and that they are sending him a new one, like your defective ipod or xbox. anyway, the guy behind the bar actually asks to see a warrant. it's nice to know that things work the same way over there as here. to which, seagal, holding a shotgun, said "this is my warrant, bitch."
in the mean time, we're introduced to a gypsy drug runner who, of course, also runs a strip club, and the russian drug manufacturer who makes them in the basement of his mansion, with those background dancers from that robert palmer video.
the movie is actually more polished and crisp than i expected. maybe it's because it's shot with red one camera, the same ones used by steven soderbergh and the social network. the opening credits isn't too different from your typical tony scott/bruckheimer movies.
maybe he's improving as a writer, or having more confidence after shooting machete and having a tv show, there are actually a lot of good lines throughout the movie. like most writer/actor, he gave himself most of these lines, except for a few. during a drug deal between the russian (named dimitri of course) and the gypsy drug runner/rapist/murderer, the gypsy said his money is a little short, the russian replied "midgets are a little short, money, should never be." i also like when seagal arrested the russian guy, he asked him why he's there instead of chasing the real bad guys in afghanistan, seagal answered "i've already done that, now i'm here having fun." so at least in some alternate made up universe, that mission was actually accomplished.
i don't know if he really did have fun during the shoot but he does seem more animated in this than other movies i've seen or read about.
it will surely be disappointing to hardcore action and seagal fans though since the action scenes are shot and edited in the same manners of the expendables where you can hardly see the whole piece of the action. i don't know how often he used stunt doubles but most of the time you see an arm or a leg and the person getting hit in the frame, then a quickcut to the aftermath. there are also a lot of guns being used, which is not really why people see seagal movies. the focus here seems to be more along the lines of his tv show of raids and investigations than pure action. the opening voice over may have been dubbed, which happens quite often in his recent dtv movies. he also disappears for quite a long time halfway through the movie so the movie can focus on the russian and the gypsy. except this time the two villains are actually interesting enough so it wasn't a bore. in fact, i think the fact that the villains have interesting stories is what makes the movie better than most seagal dtv movies. the final scene was surprisingly effective.
as a sidenote, villains in action movies used to draw the line at drugs. now the drug making villian is actually the "good" bad guy and the real bad guy has to rape and kill and traffic drugs. way to go, multitasking human.
other than the quick cut/random editing, i supposed i could also complain about the fact that his girlfriend/wife in the movie looks more like his daughter(which only brings to mind his recent lawsuit). or the random breasts montages that serve no purpose. or the shortened version of that al pacino being a cop speech from heat. or the new replacement sidekick who's about to be a father. or the subtitle shows up karaoke style in the middle of the screen to cater to the retarded twitter/chat generation. but these are pretty popular nowadays even in big hollywood tentpole movies so it wouldn't be fair to fault this movie. it would be fair, however, to mention the hilarious sex scene during which seagal is fully clothed and the actress is naked, not that anyone would want to see him in a naked sex scene. i guess it shows that he's more self aware than tommy wisseau. and seagal running with a shotgun then flinch when firing said shotgun scenes. but overall, the laughable scenes and wtf moments are way down compare to his other recent efforts. ok the title sucks too, it could have been called on deadly ground, the foreigner or a dangerous man and it wouldn't have made any difference. oh, and no motorhead song was used in the film.
shot in four weeks right after machete, maybe it's because of a new director, maybe i was just in the right mood, or maybe it's the wine talking, it's absolutely better than i expected. hell, with a few tweaks here and there, it probably could have been the next luc besson produced blockbuster.
p.s. the seattle born stuntman/first time director lauro chartrand will go on to direct steven seagal in the tv series true justice, which still has no release date in the u.s. he was also married to nia peeples, who appears in our watchlist for the asylum version of battle los angeles.
3/4 lightning bolts
Posted in direct-to-video, gem | Tags: 2011, action, b, born to raise hell, gypsy, lauro chartrand, new, romania, russian, seagal, steven seagal
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Happy to see this is a somewhat decent Seagal flick! Will have to put it on the queue.
By: Ty on April 25, 2011


There are many reasons for declining values of small, privately held companies. On this edition of "Deal Talk," we'll talk with Russell Glazer, CPA and partner at Gettry Marcus in New York, about some of the most common ones, and why you should think twice before attempting any "quick fixes" to improve the value of your business. We'll discuss smarter alternatives to those quick fixes, as well as how often you should have your business appraised, and the best approach to setting a value for your company.
One thing the seller has to keep in mind is having a realistic expectation of the value of the business.
Any financial asset valuation comes down to two things: return, which is measured by cash, and the risk of achieving that return.
Risk can be present in many different ways, but for small businesses it is often in the form of a lack of depth of management i.e. an autocratic owner who doesn't delegate responsibility.
Companies sometimes attempt quick fixes to improve valuation such as letting staff go to reduce payroll costs or failing to acquire or maintain fixed assets, however, astute buyers will notice these during the due diligence process.
There are a number of reasons that a valuation will be very, very useful long before there's any contemplation of actually selling a business.
And improving valuations is indeed what we want to talk about today. Everyone wants to know what can I do to get my company to the next level. I want to sell my business in five years but I'm not sure I can get what I believe it should be worth, etc. To help us answer some important questions that you and small business owners like you should be getting the answers to and then should be asking yourselves by the way I'm joined on the segment of Deal Talk by Russell T. Glazer, partner with Gettry Marcus CPA, P.C. in New York City. Russ, it's nice to have you on the program. Thanks so much for joining us on Deal Talk today.
Russell: It's a pleasure Jeff. Thank you.
Jeff: Before we get started Russ I'd like to just take a moment. Give us a brief but wide angled view or description of Gettry Marcus, what your company is all about and who you serve?
Russell: Sure. We're an 85 person CPA firm in the New York metro area. We've been named for several years now among the top 200 firms by IPA publication. Full service accounting firm; we do audit, tax, a lot of consulting work. We have specialty areas. We work in the real estate area. We have a health care group that does a lot of consulting work for medical practices. And I work in the group where we do business valuations and forensic accounting work.
Jeff: Russ, it sounds like your firm really is a full-service firm that really can be a one stop type of company for any number of needs that a business owner might have. And I think it's fair to say also too based on our conversations before that we had before the program that you help companies of all sizes and all industries. Is that right?
Russ: Yes, that's right. Speaking on the valuation side which is my specialty area, the kind of businesses that we do valuation work for are all kinds of industries, wholesale, retail, manufacturing. I've done valuations of companies that are in their start-up phase and haven't yet sold a single product, they just had a prototype. As well as companies with $700 million in revenue that were well-established including one recent case where they're actually in the, believe it or not, 11th generation. I've been a CPA for over, it's hard to say, but over 35 years now. And I've been doing valuation work since the mid 90s. Although it was part of my CPA practice so it wasn't a full-time thing for me. Probably half of my time is spent in valuations up until 2008 when I joined Gettry Marcus. And one of the reasons I joined Gettry Marcus is because we have a very active, thriving valuation practice where I was able to offload my CPA work to my partners and dedicate myself just to valuation work as well. Over the years I've written 10 or 12 articles that have appeared in peer reviewed publications on valuation topics. And made presentations around the country. It's really as I hope you can tell a subject that I really love talking about and doing. I consider myself very fortunate.
I joined Gettry Marcus because we have a very active, thriving valuation practice where I was able to offload my CPA work to my partners and dedicate myself just to valuation work as well.
Jeff: Russ, again, thank you so much for being with us. We're going to talk about some things that may be of interest for the first time to some small business owners who might be listening to Deal Talk today. It may also be perhaps a refresher for some of our other listeners. But let's go ahead and get right into it. You have been around a while and you had a chance to work with so many companies in your line of work, in your industry, across a broad spectrum of industries I should say. Every company is different, but at the same time it seems that there are certain causes that really kind of tend to stand out that many companies have in common with each other. For declining or less than optimal valuations on their end, what are some of the most common but correctable causes for declining values that you have seen in your career?
Russell: Certainly there are a lot of factors that are not in the business owner's control that can't be overcome necessarily. But valuation really comes down to two things. Any financial asset valuation comes down to two things, which is return measured by cash, and the risk of achieving that return. So the valuation of any business is very, very closely tied to the amount of cash flow it generates and the riskiness of achieving those cash flows. So the things that are within the business owner's capability to modify as far as cash flow is concerned or efficiencies of operation, profitability, pricing the product properly maximizing the operational aspect. But from the business standpoint what a lot of business owners don't see, they're unable to visualize is risk can be present in a lot of different ways. With small businesses that kind of risk is often in the form of lack of depth of management where there's an autocratic owner that hasn't really begun to pass responsibility on to his or her managers, his or her next level of operational team. And when a potential buyer sees that, they see a company that may be difficult to step into without a lot of disruption. I've seen a number of cases where an autocratic owner that was suddenly through health issues or other problems suddenly unable to have the services that person and that kind of company goes through very, very difficult and sometimes very lengthy period of disruption before they can get back on their feet again. Risk can also be measured in terms of competition for a similar product. There's nothing that differentiates your product or service that it's easily challenged by competitors, and that's also a significant risk. Other risks are having reliance on a particular customer, particular vendor, or even within a certain industry. So if a company sells most of its products, to let's say the automotive industry and has not been able to adapt to sell those products or other industries that may not be subject of the same vagaries of the automotive industry, that's another element of risk. These things are areas that the business owner can affect, although many of them as you can imagine take a lot of time and planning in order to improve but it can be done.
Jeff: Really, what you're doing as an owner really, and you talked about it a second ago, really through no fault of his or her own could be leaving a lot of money on the table because they're paying too much attention to perhaps this segment of the marketplace or this particular client or groups of clients without really taking time to broaden their perspective. And part of that really is because owners, many of them never really seem to get over this it seems to me, Russ, are spending so much time working in their business as opposed to on their business, isn't that true?
Russell: Yeah, that's a very good point and it's a very easy trap to fall into, to be very involved in the day-to-day operations and not step back and see the business as an outsider would, again, with risk and return as the primary focal point so you're exactly right.
Any financial asset valuation comes down to two things, which is return measured by cash, and the risk of achieving that return.
Jeff: We're going to talk about some other things that might be of interest to our listeners today Russ, including the types of sales that are out there. We're going to that a little bit later in the show. But I'd like to get back to the idea of how to fix things. And if I'm a business owner and I come to you and I'll say, "Russ Glazer, I really want to sell my business. I'd like to get out ideally in maybe three or five years."You've come back to me with all of these things that you've uncovered in your research and providing me with your valuation, the appraisal of my company. What can I do quickly to fix some of these things so that I can have you come back and then reappraise my company, and so I can list it maybe in the shorter rather than the longer term. Have you had any examples of companies that you've worked with who came to you with that question? They had these issues, they wanted to fix, they wanted to address, they wanted to get them taken care of right away and see all of a sudden these amazing improvements to their value and get out as quickly as they possibly could?
Russell: We've seen situations like that. The problem is that it's very difficult to affect a quick change, and even if you can a savvy buyer would much rather see a longer track record that he can hang his hat on of reliable high returns, or reliable high efficiency, whatever the case may be. That minimizes their own due diligence work. Buyers spend an awful amount of time and energy on due diligence efforts. And if they see a quick fix they'll look at almost everything with a skeptical eye because they know the company's being, I would called it a window dress that's actually for sale as oppose to being a solid track record of company improvement. Companies go through ups and downs all the time of course, but a quick fix ... Several examples might be letting some staff go to reduce payroll costs but of course the buyer, if they do the due diligence will recognize that they have to replace these people so they're going to be very skeptical about the short term results. Another area where a company sometimes tried to window dress is in delaying the acquisition of fixed assets, capital improvements and replacing the fixed assets. They may let those assets deteriorate to the point where they're barely able to run on chewing gum and duct tape. They improve cash flow on the short-term but again, a buyer doing his or her due diligence will recognize that not a lot of money is going into improving the infrastructure of the company, and would see through that. A company can take steps for a quick fix but if there's any real significance to the transaction where the buyer's going to do proper due diligence that will probably get smoked out pretty soon.
Jeff: I think Russell Glazer, wouldn't you say that business sellers, owners who are looking forward to getting out and selling their business may not give enough credit to those buyers out there for being as savvy as they actually are.
Russell: Yeah. Sometimes they think they can, I wouldn't say fast talk necessarily the buyer, but put out some explanations that may not carry the day once they begin to be scrutinized.
Jeff: Would you suggest that loosening up credit policies to maximize revenue before I sell my business, would that be one of those quick fix types of things that you would not recommend?
Russell: That would be an example, unless of course the credit policy has been overly strict over time and has scared away, let's say some potential customers. If the credit policy was too restrictive and it's loosened to something that's more common in the industry that could be a beneficial maneuver. Again, it would take time for that to play out into a lengthy track record, but that's something that could be explained to the buyer, and the buyer would have to make their own assessment as to whether that's going to generate X dollars more revenue or not. But if it's already a fairly common credit practice that's now being loosened beyond caution just to window dress, then that will come out in the wash as well.
Jeff: How soon should a company, whether they're interested in selling or not, how soon should they have their first business valuation or appraisal?
Russell: It depends because there are a number of reasons to have an appraisal other than an ultimate sale of the entire business. If a business owner has other partners or shareholders in the business that are older that might be looking to retire soon, or that are younger, that might want a higher percentage of ownership. But there's key managers that may want to be invested in the business to either give to or share sales to. Those are a number of reasons that a valuation will be very, very useful long before there's any contemplation of actually selling the business. Certainly estate or gift tax planning of any of the owners would be another example of situations where a valuation would be very important or critical even though a sale of the business is not on the horizon at all.
Jeff: What about for tax planning purposes and also to domestic types of reasons, for example, if there's a divorce of one of the owners or the owner of a company?
Russell: That's a great example, which is why not so much for divorce situations, although it can be helpful there but more so where there's multiple owners with differing objectives in terms of their age, or their particular wealth status. Let's say one owner has other sources of income and isn't as reliant on the business in question for their income. Where there's differing objectives it may be wise to have a valuation done periodically so that the parties know in advance if I choose to retire, if I want to try to buy my partner out, if all of a sudden my health deteriorates, rather than it being a mystery what that person's percentage of interest might be worth, it's a figure that's known pretty closely from year to year so the parties can plan better, they can have the proper amount of insurance to cover a death, for example, in a cross purchase type of buy-sell agreement. So again, there's a whole host of reasons why knowing, I wouldn't say in real-time but certainly within a year or so of the last valuation, what the company's worth would be very valuable to measure.
Jeff: We're talking about valuation and giving you some things to think about before listing your business for sale, with our guest Russell T. Glazer, partner with Gettry Marcus CPA, P.C. My name is Jeff Allen, you're listening to Deal Talk and we'll be back in 60 seconds.
Time savings and cost savings are both essential to running a profitable business. The same is true when it comes to actually selling your business. Morgan & Westfield are experts at saving you both time and money. How? By providing a complete valuation report on your business. By providing specialized knowledge and expertise to market, promote and advertise your business for sale. By preparing a detailed selling memorandum to attract buyer interest and inspire action. By carefully screening individuals to identify only serious, well-qualified buyers. By properly identifying sources of financing including alternative options best suited for the buyer and escrow support with appropriate legal documentation. And Morgan & Westfield works with specialists and advisors to reduce risk. Selling your company? Contact Morgan & Westfield for a free consultation -- 888-693-7834 -- 888-693-7834 -- or visit morganandwestfield.com.
Jeff: Welcome back to Deal Talk, I'm Jeff Allen with my guest Russell T. Glazer, a New York-based CPA with the firm Gettry Marcus CPA, P.C. in New York. Let's jump over to the types of sales that there are out there Russ. I think that sometimes people don't really give much thought to this, and particularly if they're not really interested in selling their business right away. But sometimes different life events during the course of a business may necessitate a change in mindset with respect to the kind of sale that a business needs. I was hoping that maybe we'd go through some of these types of sales, know which type of sale, and how to know which type of sale might be most financially advantageous to a business.
Russell: Sure. There are two types of sales. There's an asset sale and a stock sale. In an asset sale the acquiring company purchases just certain assets of the company. Typically it's the productive assets meaning any machine and equipment, good will, customer list, things of that nature that are needed to operate the business from day-to-day. Typically in an asset sale the seller retains -- we have the cash at the transaction date. It's the seller's responsibility to collect the receivables and to pay the trade payables. So the buyer's only acquiring certain assets, and the buyer of course has to put in working capital to replace the cash receivables and the payables that the seller is retaining. The most significant aspect of that is that in that case the seller, since you're selling the assets, retains the stock ownership of the business corporation, or an interest in the partnership, or single member LLC as the case may be. The seller is still the owner of that entity, which means if there's any pending lawsuits, or a lawsuit that's not even on the horizon yet, for a hazardous waste issue, or a slip and fall issue, or an employee wrongful termination, any sort of legal issue that connects to the ownership of the company. So the seller is selling the assets but retaining that risk. And that's why that's often a desirable way for the buyer to go because the buyer doesn't want responsibility for those types of issues that may have happened years earlier, for which they have no recourse that they own the stock. For that reason the seller would rather sell the stock typically, obviously also in that case the buyer buys the shares of the corporation which includes every single asset and every single liability on the books at the time of the transaction. In terms of, you phrase your question in terms of when would the parties want a particular type: there's other factors that come into play. One of which is the tax aspect of these transactions. And depending on the nature of it the sale of certain assets would be taxed as capital gain. The sale of other assets may be taxed as ordinary income. So there's a whole range of considerations to be made and usually winds up being the result of a negotiation because there's often competing objectives. The buyer wants certain assets that they could depreciate over time. Or they may want certain assets that they can write off right away depending on their own financial situation. Whereas what the buyer wants may cause the seller to pay more tax than they wish to as ordinary gain instead of capital gain. So it becomes a pull and a push to negotiate what the final numbers are. So what the particular parties want is nice going in but as a practical matter winds up being some negotiated middle ground.
Jeff: Does knowing the type of sale of businesses interested in, does that help determine the methodology you use in appraising the business or is it generally speaking the other way around?
Russell: The methodology I would use would be to value the business and how the deal is put together is a separate thing. So the methodologies that we use generally fall into, there's three approaches to value but for an operating company, one that's expected to continue with the long term, it's not in liquidation or anything of that nature, generally speaking in that situation the asset approach which is the value of individual hard assets would be much less relevant because the company is expected to continue going forward. So the two approaches that remain are the income approach, which is basically computing the present value today of future cash flows that the company is going to generate. Again, cash is king so it's very cash flow oriented. And that's where the risk as we discussed earlier, the risk of achieving those cash flows comes into play in terms of what discount rate to use in order to present value those cash flows. So that's the income approach. Under the market approach the value is estimated by reference to other similar assets that have sold for certain prices. So if we had a company that was a manufacturer, these databases do exist, then we can find transactions of other manufacturers of the same type of product that sold for let's say 30 percent of revenues, or two times EBITDA. EBITDA is a measure of cash flow. Then with certain adjustments to adjust the comparable company, the subject company to these transactions that a pricing multiple is derived and a value for the subject company would be estimated based on those pricing multiples. So the procedures that we go through and the data that we use would be the same regardless of the ultimate type of transaction.
Jeff: With all of that said, and keep in mind, we're just simply for the purpose of this discussion, we're talking predominantly numbers. How will I know when my business is really ready for sale, Russ? Because I've told you, I'm interested in selling my business three - five years out. Is there going to be a certain level of confidence that I'm going to have after you or another appraiser has visited me where he's going to be able to say, "I think we've done as much as we can do here, or there's a lot more you can do before we go ahead and list this thing before we go ahead and turn it around."
Russell: Again, it depends. You want to have, as I said before, an adequate track record. You want to be able to supply the due diligence and be able to answer the questions that come up. We're involved in a situation now where a company had not planned to sell but was approached about a year or so ago, and actually said no thank you, but I guess the offer's got a little bit sweeter. And now we're in the process of supporting the seller to put the best foot forward for the due diligence effort that the buyer's putting together. And in this case the subject company's books and records aren't the best. Without going to any great detail, some of the very key numbers aren't quite as repeatable, let's say. They aren't as supportable as the buyer's due diligence team would like. So we're trying to interface with those two efforts to explain the circumstances to let's say back into supporting numbers that the buyer can feel comfortable with. It's hard to say when it's ready necessarily if the buyer believes that there's still improvements to be made in either increasing return or reducing risk that maybe it's not ready yet. But other things as you say, other likely events such as health issues and matrimonial issues may force the person's hand. But one thing I want to point out as well is that one thing the seller has to keep in mind is having a realistic expectation of the value of the business. We've seen a number of situations where because the business owner has created his business from a small operation in their garage and has missed every child's little league game, and dance recital, but somehow the business is worth much, much more than can be justified by the present value of future cash flows. Those expectations have to be managed so that the seller has realistic expectation of what sort of offers are realistic and not just reject offers out of hand that seem too low. The seller has to understand that the buyer is looking at this through the prism of what's the present value of future cash flows, nothing more, nothing less.
The seller has to understand that the buyer is looking at this through the prism of what's the present value of future cash flows, nothing more, nothing less.
Jeff: Russ Glazer, as we close things down on this edition of Deal Talk, final thoughts, i.e. take-aways from our discussion today, recommendations for business owners who are looking to improve the valuations of their companies. Just really quickly, any quick bullets that you can provide?
Jeff: If anybody out there listening to this edition of Deal Talk you've stirred an interest and they'd like to get in touch with you for more information, how can they reach you, Russ?
Russell: Gettry Marcus, we're in Long Island as well as New York City. Our phone number's there are 516-364-3390. My direct extension is 208 and I'll be happy to speak with anybody either with general questions, to a point of course, or for the more serious about valuation of course I welcome that at any time.
Jeff: Russell Glazer, we sure do appreciate all the time that you've given us today. We appreciate the insight and the input, and we hope to have you back on Deal Talk again in the future.
Russell: Thank you so much. I'd be very happy to be there.
Jeff: Thank you so much. That's Russ Glazer, CPA with Gettry Marcus CPA, P.C. in New York. He's been our guest and we appreciate him very much.
Deal Talk has been presented by Morgan & Westfield, the nationwide leader in business sales and appraisals. If you're thinking about selling a business or buying one call Morgan & Westfield at 888-693-7834 or visit morganandwestfield.com. And for more valuable information and insight from our growing list of small business experts make sure to join us again here on Deal Talk. I'm Jeff Allen. Thanks again for listening. We'll talk to you again soon.
Mr. Glazer is a national instructor for both the Institute of Business Appraisers (IBA) and the National Association of Valuators and Analysts (NACVA), lecturing on a variety of business valuation topics, and is a multiple recipient of IBA's Instructor of Great Distinction Award and NACVA's Instructor of Exceptional Distinction Award. He has also authored several articles that have appeared in peer-reviewed business valuation publications, and is a contributing author for business valuation courses. In addition, he is a member of the AICPA's Business Valuation for Estate and Gift Tax Purposes Practice Aid Task Force. Mr. Glazer has developed and delivered a number of presentations to CPA Societies and business valuation professionals across the country. He serves on the Quality Review Committee of the Institute of Business Appraisers, and is on the Editorial Board of Business Appraisal Practice, the quarterly publication of the IBA. He received the 2012 Jeffrey R. Salins Report Writing Award from NACVA in acknowledgement of superior work in preparing a business valuation report. In addition, he was recently named one of NACVA's Outstanding Members (Second Quarter 2013). He also serves as a member of the Business Valuation Education Sub-Committee of the American Society of Appraisers.


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Best Places Around the World for Street Football
Football is big almost everywhere in the world and for good reason; it's fun, great exercise, inexpensive, social and the best sport in the world – well, I might be a little biased on that front. Because a football is so portable, you see people around the world playing it in all different places. It's also a great way to socialise with people, even if you don't speak the same language, because the rules are mostly universal. As with most things in life, people adapt to their surroundings and I've found it interesting how different cultures play street football. Here are some of the most memorable places I've seen people playing football off the field:
Here in the UK:
It's no surprise that people are football-crazy in the UK and that their affection extends further than just watching a game. Here in the UK, you'll find kids literally playing football in the streets, whether down a quiet street or even courtyards with enough space. The motto is: any space is a good space, so long as it's safe enough from traffic.
In Brazil:
Because of the warm climate in Brazil, people flock to the beaches and they have some of the best beaches in the world. It's little surprise, then, that those who love football also wind up on these beaches. On some of the really popular beaches, such as Copacabana, you'll even find goal posts set up so they can play some serious beach football. It's such a stunning backdrop with the waves breaking just on the shore, while busy feet chase after the ball.
In Cambodia:
During my travels in Cambodia I joined in a few football games there with kids and I've seen them play anywhere there's enough space: on a quiet narrow road, on a sandy mound next to a pagoda, and on a patch of grass in the middle of a big intersection. Cambodian people as a whole have been through a lot and there's still a lot of severe poverty around, so football is a great sport for them as you only need one ball and no other equipment.
I love how spontaneous a game can be – just a handful of people, a football and some flat space. It's a great way to get some exercise, meet new people and is especially fun if you don't speak the local language and have to communicate by laughing.
Have you ever got involved in a street football game anywhere?

redpajama_set_name: RedPajamaCommonCrawl


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  File "/home/mahmud/.local/lib/python2.7/site-packages/virtualenv/util/lock.py", line 11, in <module>
    from virtualenv.util.path import Path
  File "/home/mahmud/.local/lib/python2.7/site-packages/virtualenv/util/path/__init__.py", line 3, in <module>
    from ._pathlib import Path
  File "/home/mahmud/.local/lib/python2.7/site-packages/virtualenv/util/path/_pathlib/__init__.py", line 5, in <module>
    import six
ImportError: No module named six

It seems that It work fine if I use /usr/bin/virtualenv p python3 . instead of virtualenv -p python3 . I have everything upgraded pip3 is 20.1 and virtualenv==20.0.20 also six==1.14.0
is there any way to use virtualenv instead of /usr/bin/virtualenv?

A: Try installing six:
pip install six

or if you already have it:
pip uninstall six
pip install six

redpajama_set_name: RedPajamaStackExchange


I didn't always know I wanted to be a photographer and don't have a story to tell about getting my first camera when I was 5.
I grew up in Michigan and after finishing high school, I moved out to California where I eventually found my home in San Francisco. Oh, how I love San Francisco. While living there, I purchased my first real (film) camera, enrolled in college and began studying photography as an art. I quickly realized how much I love to photograph people so changed directions, enrolled at San Francisco State University where I got a BA in Photojournalism.
I have a deep love for film photography and adore the ethereal, romantic, light filled images that can be created with film. I'm skilled in digital as well and as much as I prefer film, I choose to alternate between the two mediums as I see fit for each unique occasion.
I'm currently living in Grand Rapids, Michigan with my husband and our three beloved cats. I have a passion for travel and am more than happy to travel wherever your wedding may take me.
Kelly specializes in fine art weddings, portraits and editorials and has an eye for all details, large and small. Her work is made with love and her style can be described as soft and romantic with a modern esthetic.
My second passion to photography is traveling. I discovered this when my high school best friend and I decided to spend a month backpacking through Europe when we were 23. After that, I was hooked and swore I would see the world one trip at a time. Of the places I've traveled so far, my favorite is Sri Lanka. Africa (Kenya specifically) is my dream trip that I hope to make happen in the next few years. I'm a huge animal lover and can't think of anything more magical than seeing exotic animals in their natural habitat...in Africa.
This photograph means a lot to me. Italy is a magical place where dreams are made and hopefully come true. I married my love there so it holds a special place in my heart. This photograph was taken at the villa we stayed and were married at. I haven't been back since our intimate wedding in Tuscany and I think my heart may still be living over there... so, if you are planning a wedding or elopement in Italy (or really any European country), please reach out to me as I'm currently offering a special rate to photograph weddings in Europe.
I love them all, but the peony is my favorite with the Dahlia a close second. When I go to the farmers market in the peak summer months, there is a plethora of beautiful flowers and I always return home with several bundles that I thoroughly enjoy placing in vases all around our house. I'm terrible at arranging them in any sort of professional way, but that's okay, they're still pretty and bring life to our home.
My husband, Pete, and I met over 11 years ago and got married recently.
That's one of our wedding photos, taken by our awesome photographer, D'Arcy Benincosa.
She came all the way out to Italy from the United States to photograph our small, intimate wedding in Tuscany, Italy.
We have no (human) children, but we have three beautiful cats that we love more than anything, Kiva, Emma, and Delia.
Kiva is 15 and is a diva, Emma is still a baby at age 6 and Delia, age 6, is all love.
All three of them bring daily happiness to our lives and home.
When I decided to attend school for Photojournalism, the thought never crossed my mind that I might end up photographing weddings one day. My plan was to work for a magazine that allowed me to travel, the top goal being National Geographic. Shortly after finishing school in San Francisco, I moved to Michigan where friends and acquaintances began asking me to photograph their weddings. I had worked with a wedding photographer briefly in California so figured why not, how hard can it be. Those first few weddings were really difficult, but the challenge got me interested and I began to study further into wedding photography and here I am, still doing it and loving it, almost 15 years later.


Erin DelPierre singled to shortstop, advanced to second; Taylor Winkelman advanced to third, scored on an error by ss, unearned.
Marissa Shelhamer advanced to second; Erin DelPierre scored on a passed ball, unearned.
Stephanie Pepper reached first on an error by cf.
Stephanie Pepper advanced to second.
Bridgette Schaffer to c for LilyAnn Yoakum.
Erin Maher singled to right field.
Erin Maher advanced to second.
Naomi Stas to p for Stephanie Pepper.
Emily Getz singled to shortstop; Julia Knight advanced to third.
Abby Wild singled to left field, RBI; Emily Getz advanced to second; Julia Knight scored.
Danielle Barnes reached first on an error by 3b; Abby Wild advanced to second; Emily Getz advanced to third.
Erin DelPierre singled through the right side, 2 RBI; Danielle Barnes advanced to third; Abby Wild scored; Emily Getz scored.
Marissa Shelhamer reached on a fielder's choice, RBI; Erin DelPierre out at second ss unassisted; Danielle Barnes scored, unearned.
Breck Urban singled to center field.
Paige Thomas to dp for Emily Getz.
Nicolette Ray to 3b for Marissa Shelhamer.


text:
Great Expectations é uma adaptação fílmica de 2012, baseada na obra homônima de Charles Dickens. Dirigido por Mike Newell e apdatado por David Nicholls, é estrelado por Jeremy Irvine, Helena Bonham Carter, Holliday Grainger, Ralph Fiennes e Robbie Coltrane.

Filmes do Reino Unido de 2012
Filmes em língua inglesa da década de 2010

redpajama_set_name: RedPajamaWikipedia


Source: (2004) IN, George Mair,ed., What Matters in Probation?. Cullompton, Devon,UK: Willan Publishing. Pp. 277-304.
In probation literature in recent years there has been considerable discussion around the means and methods of offender supervision. In the view of Gwen Robinson and Fergus McNeill, means and methods have dominated the discussion. The discussion has thus reflected a What Works approach – with practitioners, managers, and academics focusing on questions of the most effective types of interventions within a framework of cognitive-behavioral methods. The result, assert Robinson and McNeill, is that inadequate attention has been paid to the ends, objectives, or aspirations of probation practice – as well as to the congruence between "officialâ€? statements of purpose and the views of those who are actually engaged in the supervision of offenders. Robinson and McNeill contend that, in the absence of explicit statements about the intended purposes or outcomes of probation practice, questions about "what worksâ€? are problematic at best and at worst even meaningless. Therefore, in this chapter, and relying on their own research into these matters, Robinson and McNeill examine both "officialâ€? and "front lineâ€? perspectives on the purposes of contemporary probation in England and Wales and in Scotland. They highlight the complexities of public protection as an overarching purpose for probation, and on the implications of this revision of probation's ends.


Apple Inc. must be tickled pink after throngs of people storm their way into the Apple Store in Shanghai, China. And this is happening not only in one store but in all of Apple Stores in China.
Apple's two outlets in Beijing and another two in Shanghai are now the four most visited Apple Stores worldwide. Its revenue is much higher and more than what its Manhattan store in Fifth Avenue is earning.
China is considered to be the second-largest consumer of apps for smartphones and tablets second to the United States (US) and Apple is reaping benefits for its entry into the Chinese market. Apple reported enormous sales and profits last week for its third quarter performance and it included US$3.8 billion revenue in greater China, which includes Hong Kong and Taiwan. Overall, Apple's first three quarters for this fiscal year generated revenue of US$8.8 billion in greater China.
What Apple has done in the Chinese market is a remarkable feat that few global brands can't seem to repeat. Social networking sites like Google and Facebook are having a tough time grabbing the number one spot in the Chinese market. This is because sites like Google and Facebook pose a threat to China's Communist Party censors. The Chinese government has blocked Facebook and Twitter and has recently given Google a hard time after Google said they have suspected the Chinese government of hacking activities. Even Google+ is also blocked.
Apple's business model is also serving it well in the Chinese market. Like what it did in the US, it made sure that its products are as scarce as possible leading to a bigger demand. Together with scarcity, it is also capitalizing on China's growing upper middle class who are willing to spend and pay a premium for successful brand products.
However, it is also for these reasons – scarcity and growing Chinese middle class – that rip-offs of Apple products – even to the point of pirating the Apple Store – are happening in some parts of China. In Kunming, there is a store pirated not only Apple products such as iPods and iPads but the entire Apple Store.
Chinese regulators had begun inspecting the stores in Kunming and had said they will ensure that laws are complied with.
Another interesting strategy that Apple uses is its operation in the Chinese retail market in which restrictions have been eased. This way Apple is not competing directly against state-owned companies and is even eager to partner with state-run telecom companies.


Perfect idea and with compliments!
Is there a closing date for submission of the texts to be put on music by you?
Also, any chance LOTE texts are considered, like Nederlandse teksten?
Sorry to disappoint you, but I don't write music based on text only, as mentioned in the article on nrcnext.nl. I always work with 'a capellas', as explained here. This project consists of ten finished songs, I won't add other songs to the project. What I'm looking for are photos, video's, remixes, reviews, to complete the album. As for your first question: no, I didn't set a closing date (yet).
About 'Polaroid Lucid Dream': This song is truly a gem. I can't quit listening to it. It stirs feelings and memories of an old and new life, and touches me deeply. Is there a CD of all your song available?
How is the project going? Is it 'closed' yet or still in development?
My work is not available on CD, but you can download all ten songs (and more) at ccMixter. Enjoy!
The project is still open for contributions, but I don't promote it any longer.
up with the old music is able to play and enjoy all New Indian Music in Top 10 Indian Song category.


text:
My Heart Is Calling is a 1935 British musical film directed by Carmine Gallone and starring Jan Kiepura, Mártha Eggerth and Sonnie Hale. It is the English-language version of the German film My Heart Calls You and the French film Mon cœur t'appelle. It was made at Beaconsfield Studios.

Cast
 Mickey Brantford as member of Rosee Opera Company
 Mártha Eggerth as Carla
 Sonnie Hale as Alphonse Rosee
 Anthony Hankey as member of Rosee Opera Company
 Anton Imkamp as member of Rosee Opera Company
 Parry Jones as member of Rosee Opera Company
 Jan Kiepura as Mario Delmonte
 Marie Lohr as Manageress of dress salon
 Percy Parsons as Customs man
 Frederick Peisley as member of Rosee Opera Company
 John Singer as Page boy
 Jeanne Stuart as Margot
 Ernest Thesiger as Fevrier
 Hilde von Stolz as member of Rosee Opera Company
 Hugh Wakefield as Armand Arvelle

References

Bibliography
 Low, Rachael. Filmmaking in 1930s Britain. George Allen & Unwin, 1985.
 Wood, Linda. British Films, 1927-1939. British Film Institute, 1986.

External links

1935 films
British musical films
1935 musical films
Films directed by Carmine Gallone
Films produced by Arnold Pressburger
Films shot at Beaconsfield Studios
Gainsborough Pictures films
British multilingual films
Cine-Allianz films
British black-and-white films
1935 multilingual films
1930s English-language films
1930s British films