While word of mouth is everyone's preferred method of acquiring more new business, relying on it as your only marketing "tool" may keep you from reaching the productivity levels you might be wishing for.
Marketing is one of the many skills needed in order to have the practice of your dreams. The one thing that you CAN and MUST do is make a written, organized marketing plan. It requires a fleshed out, detailed strategy.
Start by getting with your team members or a creative friend and make a long list of things that COULD be done, that you have heard of being done by other professionals or businesses. Think big and outside the box. Think of ideas that can be done inside the practice and then ones that can be done externally.
Pick a few of the easy and least costly ideas and write up a short plan. It doesn't have to be for the next 5 years. It's a starter. If carried out, it should generate more income and then you can use some of that increase to tackle some more advanced or costly marketing ideas, which should then generate more new business and so on.
Once you find that a marketing method works, keep it permanently on the list and do not drop it out. Consistency is very key to a good marketing strategy.
A well-planned, consistently executed written, organized marketing plan can make all the difference in the success of any practice.
Practice Management Software vs. Human Management Skills Partnerships – Good or Bad?


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https://www.accessnow.org:443/libe-series-1-and-2-the-european-parliament-launches-its-investigation-on-e/
LIBE Series...
Business and Human RightsFreedom of ExpressionPrivacy
LIBE Series 1 and 2: The European Parliament launches its investigation on extensive spying programs
13 September 2013 | 5:33 pm
On September 5th, the LIBE Committee held the first of a series of hearings as part of the inquiry on "Electronic Mass Surveillance of EU Citizens" established on July 10 by the Libe Committee. The purpose of this inquiry is to investigate the NSA and other surveillance programmes, and examine whether those programmes are compatible with EU law.
Need for protection of media freedom
The importance of investigative journalism and the need to protect whistleblowers were the opening issues of what is going to be a long fact-finding mission on behalf of Members of the LIBE inquiry.
"Lawmakers have a role to protect investigative journalism and to promote this kind of debate", said Alan Rusbridger, editor in chief of the Guardian – the U.K.-based newspaper that first revealed the NSA secret spying programs based on Snowden's disclosures. Invited to testify on the impact of surveillance on media freedom, Rusbridger warned MEPs about the chilling effects of the post-PRISM scenario both on press freedom and on the democracy itself. "If we imprison our own whistleblowers in the West, what message do we send to potential whistleblowers in dictatorship countries?", said Rusbridger referring to the harassment that many journalist and whistleblowers have been subject to in both side of the Atlantic.
On the need for EU legal protection for media freedom, Rusbridger stressed that "European journalists don't have the same protection as US journalists", underlining that Article 10 of the European Convention on Human Rights (right to freedom of expression) "doesn't have the same weight" as the US Constitution's First Amendment.
"Please find ways to protect journalism. It is only journalism that will give you an impartial view", he asked MEPs.
The implications of surveillance on fundamental rights
Jacob Appelbaum, independent computer security researcher, addressed the European Parliament on the consequences of surveillance on privacy and freedom of speech. In his remarkable speech, Appelbaum outlined that in the ancient world spying was about a state on another state, mainly for political reasons. What we are seeing now, he said, is an economical espionage on behalf of democratic states on their own citizen – without their knowledge or consent. This has obviously tremendous consequences both on freedom of expression and on privacy of global communications.
As pointed out by the American journalist, the US is not bound by EU data protection law, and this has allowed the US to deploy for several years "lawful interception programmes" and to put under surveillance every citizen on this planet.
When members of the LIBE committee asked for concrete solutions to this massive surveillance, Appelbaum – who is also leader of the Tor Project – a free software implemented to ensure privacy of communications – urged them to secure the privacy of their communications and to reduce their global "information emission rate". He explained that while it is unlikely that NSA will stop the large scale collection of data, citizens can make this massive surveillance meaningless by lowering the economy of their data through encryption tools (e.g. cryptophone, text secure).
"What we're seeing here is that the architecture of these systems is left vulnerable on purpose", pointed out Appelbaum. "We have to distribute secure systems without backdoors. Only this will give us the right to speak freely", he concluded.
Lack of democratic oversight on surveillance program
Jacques Follorou, journalist at the French newspaper Le Monde, highlighted that the major problem in France is that domestic intelligence activities are not subject to any political or administrative scrutiny. Appelbaum echoed Follorou, saying that the major cause of these extensive spying programs is indeed the lack of judicial oversight. "These kinds of programmes are extremely terrifying because they are not democratic by their very nature. They are secret, they are without oversight."
Follorou sadly recognised that technology will always be ahead of law, and this make it even more necessary for lawmakers to put in place a judicial oversight system, "a meaningful one", he said.
Learning from the past mistakes
During this first hearing, MEPs also discussed the similarities between the PRISM program and the ECHELON system. ECHELON is the code name used to describe a global spy network operated on behalf of five countries, also referred as "the five eyes": Australia, Canada, New Zealand, the United Kingdom, and the United States.
During 2000 and 2001, a temporary committee of the European Parliament investigated into the existence, capabilities and the political implications of this spying system. However, Duncan Campbell, investigative journalist and author of the STOA report "Interception Capabilities 2000", explained that the existence of ECHELON was easier to prove because the interception capabilities at that time were more evident (e.g. towers, satellites and stations aimed to intercept communications).Campbell outlined how in the last 12 years the risk of surveillance have been exacerbated by the use of modern interception techniques, such as those allowing data to be transferred directly from the client to the server directly (the so-called upstream).
Given the many similarities with the investigations into the ECHELON system, the Chair of temporary committee in charge with the dossier, MEP Coelho (EPP, PT) and its rapporteur, former MEP Schmid (S&D, GM) were also invited by the member of the LIBE inquiry to share their experiences to ensure a more effective solution to the present surveillance programs.
What emerged from their testimony is that although the investigations confirmed the existence of a massive spying program capable of interception and content inspection of telephone calls, fax, e-mail and other data traffic globally, members of the European Parliament at that time failed to endorse the Resolution resulting from the investigation because of the delicate political situation. "We had the proofs of this spying but no one put them on the table due to an emotional solidarity with our American ally after the 9/11 attacks," they said.
For the two MEPs responsible of the ECHELON report this was a major error, and they warned they colleagues to do not make the same mistake now that they are dealing with the revelations of a massive electronic surveillance of EU's citizens.
Second EP Hearing: Rethinking EU-US Agreements?
During the second hearing of the LIBE inquiry held on September 12th in Strasbourg, MEPs discussed the implications of NSA spying revelations for key EU-US agreements – such as Safe Harbour (on privacy principles), the Terrorist Finance Tracking Programme (TFTP) and the Passenger Name Record (PNR).
In a first session of the hearing – that happened behind closed doors – MEPs were briefed on the results of the meeting between EU and US data protection experts last July. In the second session, Jacob Kohnstamm, Chairman of the Article 29 Working Party (national and EU data protection supervisors) shared his views on the impact of surveillance programmes on the privacy of EU's citizens.
Based on the revelations appeared on media, Kohnstamm firmly stated that the fundamental rights of EU citizens have been infringed upon. "Our right to privacy, our right to secrecy of correspondence, our right to data protection, all that rights that form the foundation of trust in the relationship between governments and citizens, are at stake", he said.
Kohnstamm stressed the urgent need for clarification about the involvement of the FISA Court into NSA surveillance programs to ensure that orders authorising surveillance of non-US persons under US legislation are narrowly targeted. He also highlighted the need for intelligence supervision and high level of scrutiny of spying programs like PRISM and TEMPORA.
"Necessity and proportionality are to be taken into highly account before fundamental rights are infringed for national security purposes". This was the main recommendation of the Chairman of the Article 29 Working Party.
Kohnstamm concluded proposing what according to him is the only solution to the discussion on massive electronic surveillance: adding a protocol to article 17 (right to privacy) of the International Covenant on Civil and Political Rights in order to reinforce the protection of private life. "It's time to start discussing a global rights of privacy of communications", he concluded.
During the third hearing held on September 24th, members of the LIBE inquiry discussed the potential suspension of EU-US Terrorist Finance Tracking Programme (TFTP), after media reported on NSA alleged tapping of the SWIFT company's international bank-transfer.
LIBE Series Posts
Series 10 and 11: IT security of the EU institutions and discussions on mass surveillance
Series 7, 8, and 9: Violation of law, IntCen & mas surveillance in EU member states and freedom
Series 6: Safe Harbour under scrutiny by the European Parliament
Series 5: The "policy of empty seats" shakes Members of European Parliament
Series 4: Civil Society and former whistleblowers weigh in
Series 3: MEPs call for suspension of the counter terrorism cooperation with the US ally
Series 1 and 2: The European Parliament launches its investigation on extensive spying
Giusy Cannella
View all posts by Giusy Cannella →
US-EU Safe Harbor Agreement

redpajama_set_name: RedPajamaCommonCrawl


The Russian Cosmonaut made it to space aboard the Voskhod 2. On this ship was a catepillar-looking escape hatch for moving between different amounts of pressure. Aleksi Leonov went through this to become the first person to float in space outside of a ship (1965). After staying outside for 10-20 minutes he decided to make his way back in by climbing along the tether. Imagine for a second, an unopened bag of chips brought onto an airplane. Leonov's suit was obviously filled with oxygen. When he remained in the vacuum pressure of space for such a long time, his suit began to stiffen and balloon to new proportions. When he finally reached the hatch, he frighteningly realized that he did not fit back into the ship. As a last resort option, Leonov opened a vent and squished some of the oxygen out at the risk of becoming a shrink-wrapped astronaut and made his way back aboard. As if this was not enough, the hatch did not close right and when they finally landed back on earth they were stranded in a forest of the Ural Mountains. The next few missions to space equipped the space travelers with a hand gun, just in case they successfully made it back to earth and were threatened by a bear or other beast.


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Del 7/92. Parked at the QANTAS Jet Base and indeed a very long way from home. No idea why it was here but it was and for that I am thankful. Visible in this shot also it the nose of VP-BLG, the DC-8 owned by a very rich Australian! No, not me!!!


This is to inform you of the receipt of your last mail and the enquiries contained therein.
We wish to further that this firm is reputable one and we have been in practice for over two decades and our reputation preceeds us.
Be further informed that we are acting on the instructions of the late Mrs Leticia Carabas and we are bound by law to carry such instructions out to the letter and so far we have not acted contrary. We act thus by virtue of an authenticated power of Attorney issued to this firm.
We do hope we have been able to answer your inquiries adequately.


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Oberto Expands Presence with National TV Ads Starring World's Toughest Mudder Champions
SEATTLE, March 9, 2015 /PRNewswire/ — Oberto is expanding its partnership with Tough Mudder, and will launch heavy support with national TV advertising featuring the men's and women's winners of the 2014 World's Toughest Mudder event.
The new national television spots featuring Vitale and Tough Mudder will both break today across top-tier cable networks. All marketing will continue to target Oberto's core physical active lifestyle snacker demographic, underscoring the benefits of its natural, high-in-protein Oberto Beef Jerky products, and drive home its core brand mantra: "You Get Out What You Put In." The mantra serves as a rallying cry to consumers to put great fuel into their body, including lean protein such as Oberto Beef Jerky, in order to get "the best" out.
"Lean protein has become the craze with everyone from professional athletes to active Americans looking to stay physically fit. With our new Spring marketing efforts, Oberto is continuing its mission to change the traditional perception of beef jerky, while showcasing the benefits of our all natural, high-in-protein Oberto Beef Jerky," said Dave Lakey, Vice President of Marketing at Oberto Brands. "Since being introduced last year, our 'You Get Out What You Put In' brand message has resonated with consumers. With it, we have further solidified our position as the #2 player in jerky."…
Oberto Goes To The Extreme With Tough Mudder
This Spring will also see Oberto return to the world's premiere obstacle course series, Tough Mudder. In its second year as the Official Beef Jerky of Tough Mudder, Oberto will launch a multi-tiered effort to directly connect to the hundreds of thousands of active-lifestyle individuals who annually take part in the extreme challenges as well as magnify its affiliation with this red-hot obstacle circuit on a national level. To that end, Oberto has enlisted 2014 World's Toughest Mudder Champions Amelia Boone and Ryan Atkins. Each will be featured in all-new "Little Voice In The Stomach" spots that show them racing through Tough Mudder obstacles and the call out from their "little voice" for high-in-protein Oberto Beef Jerky.
"The Oberto partnership is helping us continue to grow our global team of Mudders through shared experiences and active lifestyles," said Jerome Hiquet, CMO, Tough Mudder. "Tough Mudder and Oberto share values of teamwork and fun, and the opportunity to reach new audiences through a national television ad is a big step for our brand."
On site at all U.S. and Canadian 2015 Tough Mudder events, Oberto will have a whale of a presence – literally – as Oberto and Tough Mudder have teamed up to introduce an all-new obstacle: The Oberto Beef Jerky "Beached Whale." Participants will need to protein up to conquer the Oberto Beef Jerky "Beached Whale," an enormous inflatable that will require team members to help each other to successfully scale this massive challenge. Additionally, Oberto will implement on-site sampling and fan engagement activities at each event. The "Beached Whale" made its first appearance at the Gulf Coast event in Florida this past weekend.
For more information about Oberto or for details on its new national campaign, visit Oberto.com, Oberto on Facebook —facebook.com/ObertoBeefJerky and Oberto on YouTube – youtube.com/ObertoBrands.
About Oberto Brands
Family owned Oberto Brands is the nation's leading all-natural jerky snacks company founded by Constantino Oberto in 1918. The company's products are found in all retail channels and online at www.oberto.com. The company's brands include Oberto All-Natural Jerky, Pacific Gold, Lowrey's and Oberto Classics.
Full press release: PR Newswire
By Margaret Schlachter|2015-12-04T14:52:02-05:00March 9th, 2015|News|0 Comments
About the Author: Margaret Schlachter
Margaret is Editor-in-Chief of Mud Run Guide. She has been part of the OCR Community since 2010. When not working on the next article she can be found running from race-to-race as a competitor.She founded DirtinYourSkirt.com, an OCR community for women as well as former contributing editor for Mud and Obstacle Magazine and industry expert for About.com. She authored the book Obstacle Race Training.
View all posts by this author
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Looking to get on the right track with your money? Feeling behind with your financial goals?
Don't worry: it's never too late to start paying attention to what your wealth is doing, and working to create more of it. Our relationship with money is an ever-evolving one -- and it should be a positive one, too. Instead of feeling down on yourself for what you haven't done yet, create a positive mindset and focus on all that you can accomplish once you're ready to take action.
Knowing where your money is going is absolutely key in getting your finances sorted. If you can't tell what your money is up to right now, it's impossible to develop a plan and move in the direction you want to go. You must know where you're starting before you can reach the finish line -- and a big financial goal.
Your Actionable Tip: Start keeping tabs on your money! If you don't feel like manually tracking your expenses via a spreadsheet, free tools like Mint.com can help you out. Mint will ask you for your account information, pull your transactions from there, and categorize them. The app then provides an easy-to-read synopsis of your spending (complete with attractive charts).
Once you establish the habit of tracking your expenses, you can create a monthly budget for you or your household. This serves as a check-in point, so you know how things are looking during the month. Plan to update your budget on a regular basis so you're in touch with the realities of your financial situation throughout the month.
Your Actionable Tip: Include all of your fixed expenses, such as rent, car insurance, cell phone, utilities, etc., as well as your variable expenses, like gas, personal care items, and one-time expenses. And don't forget the most important expense to account for: you and your savings! Always pay yourself first.
Add up all of your expenses to make sure that the total number doesn't exceed your income for the month. Spend less than you earn and avoid ending up in the red.
Do you have any debt to repay? Do you have something in particular you want to save up for, like a car, house, or vacation? Do you want to ensure your ideal retirement in the future?
Great! Maintaining goals is crucial to financial success. It's difficult to stick to good money management habits if you don't have anything tangible to work toward; without goals, you're also without direction.
Keep your big goals in mind when you make financial decisions. If you're torn between spending or saving, considering your goals and asking yourself which action moves you closer to achieving them helps keep you on the right track with your cash.
Your Actionable Tip: Post a list of your top 3 to 5 goals in places you're sure to see: on your fridge, desk, or at work. This way, you'll stay motivated every time you see them. Or instead of a list, go a step further and track your progress of these goals in a visual way as you work to accomplish them.
Your spending should align with your values. Think about it this way: if you love to travel, you might skip on getting that $60 haircut or $100 handbag because those things aren't nearly as important as your ability to see the world (right?). You can put that money in your travel fund instead.
Speaking of travel, financially successful people value experiences over "stuff" like material items. To do more with your money, consider shifting your priorities if you're currently obsessing over things more than you are spending time with the people you care about or experiencing things that bring you lasting happiness.
Your Actionable Tip: Put your money where your values are. Make a list of things that are important to you, and spend less in areas that didn't make that list. Keeping track of your expenses really helps with this. You might be surprised to find that you're spending way more than you thought on something like meals out when you really value being able to fund your woodworking hobby.
Emergency funds come in handy for unexpected situations, such as your car breaking down, a trip to the veterinarian or doctor, or an expensive home repair.
How much should you save? That's up to you. No one knows your situation better than you do, so advice really differs here. Some experts say that $1,000 is fine, especially if you're still in debt. Others say 3 to 6 months of living expenses. More if you're a freelancer, self-employed in some way, or have unstable income.
Your Actionable Tip: Figure out what you're comfortable with, and go from there! Saving something is much better than saving nothing. And don't stress if you need to start small. Even $5 or $10 per week or per month will get you to your goal exponentially faster than contributing $0 to your emergency fund.
These are just some basic ideas to get you started on the right financial path -- but that's the key. Just getting started is the most important thing you can do. Knowledge is definitely power when it comes to your money.
When you start, go at your own pace, and keep the focus on yourself. Don't focus on how other people are spending their money. Keeping up with the Joneses will get you nowhere, fast. Do what works for you, and if something isn't working, try tweaking your methods. It might take some trial and error to get things right, but we all start somewhere.
And don't be afraid to reach out and ask for help. Personal finance may have some simple fundamentals, but money -- and making the right decisions about it -- gets complicated fast. If you need professional advice, stop by our Find an Advisor resource to search for a financial planner that can specialize in your unique needs.


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TRUMP SHOCKINGLY TARGETS OBAMA WITH AMERICA'S MOST FEARED AND SECRETIVE PROSECUTORS
Sorcha Faal, and as reported to her Western Subscribers
A mostly redacted highly classified "Of Special Importance" new Ministry of Foreign Affairs (MoFA) report circulating in the Kremlin today states that President Donald Trump has shockingly become the first American leader in history to target his predecessor for criminal prosecution—facts of which were revealed less than 24-hours ago when the US Department of Justice (DOJ) filed an astonishing criminal indictment against a close personal friend of President Barack Obama named Prakazrel Samuel Michel—who's more popularly known as Pras Michel, and is one of the founding members of the influential hip hop group Fugees—whose charged crimes include his having illegally funneled into the 2012 Obama Presidential Campaign over $21 million from foreign sources—but whose most fearful to be noticed event in this criminal indictment is its stating that one of the lead trial attorneys against Pras Michel is Sean F. Mulryne—a general attorney for the little know Offices, Boards and Divisions (OBD) virtually no American even knows about—but cannot be said by foreigners who know this US government agency by its truest name Interpol Washington (DOJ - OBD)—otherwise known as the US National Central Bureau whose warning motto is "Domestic Focus…International Reach". [Note: Some words and/or phrases appearing in quotes in this report are English language approximations of Russian words/phrases having no exact counterpart.]
President Donald Trump unleashes feared US National Central Bureau against close President Barack Obama (right) personal friend Pras Michel (left)
According to this report, as America continues tearing itself apart over the Trump-Russia "collusion delusion", whose latest absurdity now sees top Democrat Party leader Stacy Abrams warning her nation's citizens that they "will be speaking Russian by 2030", the main focus of Russian intelligence and legal experts has been on the activities of the highly secretive US National Central Bureau—most particularly to be noted about being their general attorney Sean F. Mulryne having met with US Attorney Nicole Lockhart of the Criminal Division's Public Integrity Section of the US Justice Department in early November-2018—that was followed shortly afterwards, on 19 November 2018, with US Attorney Lockhart, along with four other top US Attorneys, descending with full force upon a man name George Higginbotham.
Important to know about George Higginbotham, this report details, was his being a top official at the Obama Regime US Justice Department as a Senior Congressional Affairs Specialist from July-2016 to August-2018—but barely a fortnight after his capture, arrest and charging by US Attorney Lockhart, saw him quickly pleading guilty, on 30 November 2018, to felony charges that he was involved in a massive criminal conspiracy to illegally funnel millions-of-dollars into the 2012 Obama Presidential Campaign—the main details of which remain shrouded in secrecy as his case is now in the hands of US Department of Justice Inspector General Michael Horowitz—who is now reported to have concluded that three of the FISA Court spying warrants against the 2016 Trump Campaign were illegally obtained by the FBI.
Top Obama Regime US Department of Justice Official George Higginbotham pleads guilty in massive criminal conspiracy involving close President Obama personal friend Pras Michel
Immediately after top Obama Regime US Department of Justice official George Higginbotham pled guilty for his part in this massive criminal conspiracy, this report continues, US National Central Bureau attorney Sean F. Mulryne and US Attorney Nicole Lockhart joined forces to file an astonishing civil lawsuit against both Higginbotham and Pras Michel demanding from both of them a staggering $73 million—with their again, yesterday, joining forces to criminally charge Pras Michel in a felony indictment which, in part, states:
According to the indictment, between June 2012 and November 2012, Low directed the transfer of approximately $21,600,000 from foreign entities and accounts to Michel for the purpose of funneling significant sums of money into the United States presidential election as purportedly legitimate contributions, all while concealing the true source of the money.
To facilitate the excessive contributions and conceal their true source, Michel paid approximately $865,000 of the money received from Low to about 20 straw donors, or conduits, so that the straw donors could make donations in their names to a presidential joint fundraising committee.
In addition, Michel personally directed more than $1 million of the money received from Low to an independent expenditure committee also involved in the presidential election in 2012.
The indictment also alleges that by funneling campaign contributions through straw donors,
Michel caused a presidential joint fundraising committee to submit false reports to the Federal Election Commission (FEC), including a false amended report in June 2013. The committee's reports were false because they identified the straw donors, rather than Low or Michel, as the true source of the contributions.
In addition, the indictment alleges that by contributing more than $1 million of the money he received from Low to an independent expenditure committee,
Michel also caused that committee to submit false reports to the FEC, insofar as those reports identified Michel as the source of the contributions when, in fact, it was Low.
The indictment further alleges that in June 2015, Michel submitted a false declaration to the FEC in which he claimed that he had no reason to conceal the true source of his contributions to the independent expenditure committee in 2012, even though Michel knew that the true source of that money was Low and that Michel had funneled the foreign money into the election.
Most gravely concerning to former President Obama regarding Trump loyal forces having now captured both George Higginbotham and Pras Michel for their parts in this massive criminal conspiracy, this report concludes, is that it now makes his 2012 campaign finance treasurer the next person up to be indicted as US federal law holds this official responsible for the crimes committed by Higginbotham and Pras—and in this case happens to be Matthew Barzun, Obama's former Ambassador to Sweden and the United Kingdom—whose wife, Brooke Brown Barzun, is the multi-billionaire heiress of the Brown-Forman Corporation distilling empire (which includes the brands Jack Daniel's and Woodford Reserve)—thus explaining why US National Central Bureau attorney Sean F. Mulryne and US Attorney Nicole Lockhart slammed Higginbotham and Pras with a staggering $73 million civil claim as well as felony criminal charges—but against Barzun will, without doubt, see the claim made against him soaring into the billions-of-dollars—that is, unless, he begins cooperating with Inspector General Horowitz like Higginbotham is doing—most particularly about his insider knowledge of the British aided coup plot launched against President Trump.
May 11, 2019 © EU and US all rights reserved. Permission to use this report in its entirety is granted under the condition it is linked back to its original source at WhatDoesItMean.Com. Freebase content licensed under CC-BY and GFDL.
[Note: Many governments and their intelligence services actively campaign against the information found in these reports so as not to alarm their citizens about the many catastrophic Earth changes and events to come, a stance that the Sisters of Sorcha Faal strongly disagree with in believing that it is every human being's right to know the truth. Due to our mission's conflicts with that of those governments, the responses of their 'agents' has been a longstanding misinformation/misdirection campaign designed to discredit us, and others like us, that is exampled in numerous places, including HERE.]
[Note: The WhatDoesItMean.com website was created for and donated to the Sisters of Sorcha Faal in 2003 by a small group of American computer experts led by the late global technology guru Wayne Green (1922-2013) to counter the propaganda being used by the West to promote their illegal 2003 invasion of Iraq.]
[Note: The word Kremlin (fortress inside a city) as used in this report refers to Russian citadels, including in Moscow, having cathedrals wherein female Schema monks (Orthodox nuns) reside, many of whom are devoted to the mission of the Sisters of Sorcha Faal.]
America Still Clueless About Bombs
BETTER OFF NOW? TRUMP'S UNREPORTED LIST OF ACCOMPLISHMENTS--VOTERS HAVE HUNDREDS OF PROMISES KEPT TO EVALUATE NEXT TUESDAY
PRESIDENT TRUMP PLANNING TO SPEND BIG MONEY ON THE MIDTERMS
Some Tarrant County Voters Report Problems When Selecting 'Straight Party' Option
TRUMP ENDS NUCLEAR ARMS TREATY WITH RUSSIA WARNING THAT AMERICA MIGHT NOT SURVIVE LEFTIST REVOLUTION
TRUE GRIT - RYAN BUNDY OF THE BLM - BUNDY RANCH STANDOFF RUNNING FOR GOVERNOR OF NEVADA


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When does a UPE become a Div 7A issue? A Div 7A UPE?
Div 7A UPE
A trust declares a distribution to a company but doesn't pay. So the trust now has a UPE liability against the company. And the company has a UPE receivable against the trust. When does this UPE become a Div 7A issue?
This is the question we asked Andrew Henshaw of Velocity Legal in Sydney. Here is what we learned. But please listen to Andrew himself. He explains this much better than we ever could.
To listen while you drive, walk or work, just access the episode through a podcast app on your mobile phone.
For over 12 years – from 1997 until December 2009 – a discretionary trust used to be a good way around Div 7A. You would run the business through a discretionary trust and then distribute some of the profits to individual beneficiaries – just enough to take advantage of the lower tax brackets – and the rest to a bucket company.
The bucket company would then pay 30% tax (now 27.5%) on that distribution, but never pay a dividend.
The trust would keep the cash as working capital. And Div 7A could do nothing about it as long as the money didn't find its way into the hands of a shareholder.
TR 2010/3
But on 16 December 2009 all this changed. The ATO came out with draft ruling TD 2009/D8 that later became TR 2010/3. And in this ruling the ATO argues that most UPEs would be financial accommodation in the form of a loan from the company to the trust.
Whenever a shareholder of the bucket company is also a beneficiary of the trust, these two entities become associates in the eyes of the ATO, and hence push the UPE into Div 7A territory.
Even if the shareholders of the corporate trustee and the shareholders of the bucket company are different, there is usually common control. There are exceptions where this is not the case, but these are rare.
The ATO argues that in most of these arrangements the bucket company and the trust are ultimately controlled by the same people. There is generally one person pulling the strings, and so the company and trust are associates.
Before TR 2010/3 an UPE was ok as long as the money was not paid to a shareholder. But now – since 16 December 2009 – the existence of the UPE itself is the problem if the shareholder is also a beneficiary of the trust.
There are several options to fix this issue. The simplest is the trust pays the money to the bucket company's bank account. Problem solved, the UPE has been paid.
Or the trust buys an asset on behalf of the company and holds it in a sub-trust arrangement for the sole benefit of the company.
Or the trust and company enter into a compliant loan agreement either over 7 years or – with a mortgage – over 25 years.
So whenever a trust makes a distribution to a company and doesn't pay, you have a Div 7A problem if a shareholder is also a beneficiary of the trust.
Div 7A Loans
Division 7A Concept
Div 7A Fixes
Disclaimer: Tax Talks does not provide financial or tax advice. All information on Tax Talks is of a general nature only and might no longer be up to date or correct. You should seek professional accredited tax and financial advice when considering whether the information is suitable to your or your client's circumstances.
Last Updated on 17 July 2019
Tax Talks spoke to Andrew Henshaw - Director at Velocity Legal - for more details.
70 | Div 7A UPE
A Div 7A UPE can result in a huge tax bill. UPE stands for unpaid present entitlement.
Division 7A ITAA36 is an anti-avoidance measure. It is to prevent private companies from making tax-free distributions of profits to shareholders or to their associates. These tax-free distributions might be in the form of payments, loans or forgiven debts.
A Div 7A issue arises with respect to trusts where a private company is entitled to trust net income. But the trustee doesn't pay the amount to the private company. So the private company has a UPE against the trust. Instead the trust makes a loan, payment or debt forgiveness to a shareholder or associate of that private company.
Subdivision EA of Div 7A ITAA97 moves this scenario into Div 7A territory.
The keyword in all this is unpaid present entitlement (UPE). A company might have an unpaid present entitlement against a trust. This happens when the trustee allocates a portion of the trust's net income to the company. But does not pay it out.
Div 7A
Two things need to be present for a Div 7A issue to arise. There are two triggers.
The first one is that the private company has an unpaid present entitlement against the trust.
And the second one is that rather than paying the corporate beneficiary, the trust uses the funds instead to make a loan, payment or debt forgiveness to a shareholder (or their associate) of that corporate beneficiary.
All this will change once the targeted amendments to Div 7A pass both houses of parliament. But at the moment there is just a consultation paper out, not even a draft bill. The amendments are due to apply from 1 July 2020. So from now until then the current approach applies, which we outline here.
It doesn't matter whether the company has an unpaid entitlement at the time of the loan, payment or debt forgiveness.
What matters is whether the company has an unpaid entitlement at the due or lodgement date of the income tax return for the year the loan, payment or debt forgiveness took place.
The relevant date is the earlier of the due date and actual date of lodgment of the trust income tax return. And it is for the year of income in which the loan, payment or debt forgiveness took place.
Subdiv EA
When a payment, loan or forgiveness is subject to Subdiv EA, you treat the amount as a payment of the UPE owed at the time to that extent. And you then take the payment to be a dividend by the relevant company.
The Commissioner asserts the ATO's position in TR 2010/3 supplemented by PS LA 2010/4.
An unpaid present entitlement (UPE), payable by the trustee of a trust in favour of a corporate beneficiary, but in fact retained in the trust and intermingled with other trust property, can constitute an ordinary loan to the trustee of the trust.
Or alternatively the UPE can be deemed to be such a loan within the meaning of the extended definition of that term in s 109D(3). The extended definition refers to the provision of financial accommodation or the making of an in-substance loan.
So the trustee of the trust will be deemed to have derived a dividend in the amount of the loan or deemed loan. The trust's net income is to include the amount of the loan under Div 6 ITAA36.
This will result in somebody effectively paying tax on the UPE a second time. Be this either in the hands of the trustee or in the hands of a presently entitled beneficiary (perhaps even the same corporate beneficiary).
PS LA 2010/4
PS LA 2010/4 sets out the circumstances in which the Commissioner will accept that the UPE does not constitute a loan or a deemed loan for Div 7A purposes.
In relation to deemed loans, to avoid Div 7A the trust must hold the UPE on a sub trust for the sole benefit of the corporate beneficiary.
The practice statement sets our various options. Any one of these options will, if adopted, satisfy the Commissioner that the UPE is in a sub trust for the sole benefit of the corporate beneficiary.
Where the terms of PS LA 2010/4 have been complied with, the trustee will not be deemed to have derived a dividend for Div 7A purposes.
However, in these circumstances, the Commissioner says that Subdiv EA can potentially still apply. The Commissioner outlines this view in more detail in PS LA 2010/4.
Paras 111-112 PS LA 2010/4
In PS LA 2010/4 the Commissioner asks how safe a UPE placed in a sub-trust is from Div 7A.
Can Subdivision EA of Division 7A apply if the UPE is placed on sub-trust for the sole benefit of the private company beneficiary?
And then answers this question in the affirmative in paragraphs 111 and 112.
111. Yes, Subdivision EA of Division 7A can still apply, because the private company's equitable right to call for the payment of the UPE still exists notwithstanding that the UPE has been placed on sub-trust and invested back into the main trust.
112. For example, if funds representing a UPE are placed on sub-trust and the trustee of the sub-trust invests that amount back into the main trust using Option 1 and then the trustee of the main trust makes a loan or payment to an individual shareholder of the private company, Subdivision EA can apply. If Subdivision EA applies then the amount paid or lent to the individual private company shareholder could be treated as an assessable dividend paid to that individual.
s109N
A deemed dividend will not arise under Subdiv EA under two scenarios. The shareholder or the shareholder's associate either pays the loan back to the trustee of the trust.
Or, alternatively, the trustee documents the loan in accordance with the terms of s 109N. The documentation must include meeting the minimum interest rate and maximum term conditions.
To avoid Div 7A the payment or documentation must happen before a certain date. This date is the earlier of the due date or actual date of lodgment of the company's income tax return.
See s109XB ITAA36.
Trust payments
Section 109XA ITAA36 can apply to payments made by a trust but only where they relate to unrealised gains.
This recognises that while all payments of profits by a company are typically dividends, trusts are flow-through entities. So the beneficiaries or the trustee pay tax on the income of the trust whether or not a distribution actually takes place. This should therefore not impact a normal payment of the otherwise non-taxable amounts by a trust.
For this reason, Subdiv EA focuses only on payments to the extent that they are attributed unrealised gains.
The creation of a present entitlement will not be regarded as a payment. However, where an unpaid present entitlement is discharged by offset and then loaned back to the trust, this will represent a payment by the trust.
Trust forgiveness of debt
Division 7A also applies if a trust forgives a debt pursuant to s 109XA(3). This is where a trust has an unpaid present entitlement to a company. And the trust forgives all or part of the debt owed by a shareholder or associate of a private company.
Interposed entities
Tax Laws Amendment (2010 Measures No.2) Act 2010 extends the operation of provisions relating to trusts with unpaid present entitlements to include arrangements that involve the interposition of one or more entities.
These provisions are complex. For more details please read "Amendments to Division 7A", (2010) 44(8) Taxation in Australia by P Dowd.
Targeted Amdendments to Div 7A
The targeted amendments to Div 7A will bring UPEs directly into the scope of Div 7A. The current detour via TR 2010/3 and PS LA 2010/4 will then no longer be necessary.
The targeted amendments are to apply from 1 July 2019 but have not yet resulted in draft legislation. Treasury issued a consultation paper on 22 October 2018 but that consultation period has now closed.
Active Asset Test
Subdiv 152-E
UPE in the Maximum Net Asset Value Test
Last Updated on 23 June 2019
69 | UPE in the Maximum Net Asset Value Test
71 | Income Tax Payable and Provision for Income Tax


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Bril, M., 2019, (Accepted/In press) In : Levende Talen Tijdschrift.
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Dynamic Knowledge Tracing Models for Large-Scale Adaptive Learning Environments
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Evolving embodied intelligence from materials to machines
Eiben, A. E., Howard, D., Kennedy, D. F., Mouret, J-B., Valencia, P. & Winkler, D., Jan 2019, In : Nature Machine Intelligence. 1, 1, p. 12 8 p.
Exploring participatory journalistic content: Objectivity and diversity in five examples of participatory journalism
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Facebook and Face-to-Face: Examining the Short- and Long-Term Reciprocal Effects of Interactions, Perceived Social Support, and Depression among International Students
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The prime objective of Europe's Economic and Monetary Union (EMU) is to foster stability and economic growth. But for this to happen, the EMU needs to be able to: first, better prevent crises by fostering sustainable fiscal and economic policies in each of the participating member states; and second, better absorb shocks – individually and collectively – whenever they occur.
Most idiosyncratic economic shocks need to be smoothed through the normal operation of national fiscal stabilisers. This requires suitably resilient economies, and the maintenance of appropriate fiscal buffers over the economic cycle. However, when large shocks occur, market pressure can deprive individual countries of their fiscal stabilisers, as was the case during the recent debt crisis, which in turn affects the Eurozone as a whole. This is the reason all mature monetary unions also involve mechanisms for cross-border shock absorption. These stabilisation mechanisms can take the form of temporary fiscal transfers (public risk sharing) or of financial flows linked to the operation of credit and capital markets (private risk sharing). In the EMU, preventing unsustainable policies and absorbing shocks individually and collectively did not work well before or during the crisis, leading to significant economic and social divergence across the Eurozone.
This is illustrated in Figure 1 below. It shows that the difference in the cyclical positions of the Eurozone member states shrank immediately after 1999, the year the single currency was launched. This was a welcome effect of the euro.
But the boom years preceding the Global Crisis and the subsequent bust led to a widening of the output gap differences among the member states, suggesting an increased exposure to asymmetric shocks. These legacies from both the boom and the bust years call for efforts to mitigate their negative economic impact.
Shock absorption across state borders is a very important element in reducing the negative impact of large asymmetric shocks. The proper functioning of cross-border risk sharing reduces the impact of output loss on consumption and prevents disparities from becoming entrenched.
This is the reason why different channels of cross-border risk sharing feature prominently in the so-called Five Presidents' Report, the roadmap towards the completion of the EMU, issued in June 2015 (Juncker 2015). The report pays particular attention to enhancing the shock absorption capacity of the Eurozone, both through better integrated financial and capital markets (private risk sharing) and through a mechanism of fiscal stabilisation among Eurozone member states (public risk sharing).
Below, we evaluate how cross-border risk sharing has functioned in the Eurozone and compare it with the US, a fully-fledged monetary, fiscal and financial union. We conclude that cross-border mechanisms for shock absorption in the Eurozone are comparatively weaker. This means that an equivalent loss of output in the US and the Eurozone leads to a much deeper decline in consumption for the latter. Furthermore, the evidence shows that better consumption smoothing in the US is mainly due to well-functioning capital and labour market cross-border channels. Therefore, enhancing private risk sharing among the Eurozone member states, especially through deeper capital markets (e.g. by developing equity and securitisation markets), remains a policy priority.
Cross-border risk sharing is linked to integration between countries – first and foremost, economic and financial integration, but also at least to some extent, political and institutional. The channels of cross-border risk sharing can be divided into two broad categories: private and public.
The private channels of cross-border risk sharing work through access to foreign financial markets, including through foreign capital markets and cross-border loans and deposits, as well as through labour compensation generated across borders.
The cross-border provision of financial services by financial institutions and markets is one of the main ways that private risk sharing operates. Residents of a country that experiences a negative output shock can smooth their consumption through income streams generated by financial assets held in another jurisdiction, which is unaffected by the shock. This is the capital market channel of risk sharing. It operates ex ante because when the shock hits foreign capital, market income is already available to those who have invested in a market shielded from the shock.
Alternatively, residents of a country hit by a negative output shock can secure consumption levels by borrowing. This can also be done indirectly, for example when public borrowing is used to compensate for the loss of tax revenues after asymmetric shocks in order to sustain government expenditure levels and, in turn, smooth household consumption. This is called the credit market or savings channel of risk sharing. It operates ex post, since those affected apply for and receive funds from a location that is unaffected by the shock before being able to smooth consumption.
The operation of both capital and credit market channels is greatly facilitated by integrated financial markets and competition among financial institutions. This requires the adoption of a legal framework for competitive cross-border financial intermediation (notably insolvency laws and accounting standards), the creation of an efficient financial infrastructure, and the institutional safeguards to ensure stable financial systems—most notably single bank supervision, single bank resolution and a common bank deposit insurance. Only under such conditions can money be truly single in a monetary union.
Another private channel of risk sharing that operates through streams of cross-border income is the cross-border labour compensation channel. Residents of a country in which there is a negative shock to output could smooth their consumption with labour income generated in another jurisdiction. This channel requires free movement of labour as well as the prerequisites for a high degree of labour mobility, among which are investment in human capital and the portability of social security rights.
Naturally, these private channels are present among Eurozone member states, but, as we will argue, their role for cross-border risk sharing needs to be augmented.
The public channels of cross-border risk sharing involve some form of fiscal redistribution between countries. Such redistribution can take the form of, for example, cross-border transfers, social protection, including a common unemployment insurance scheme, or cross-border financing of public investment.
The public channels naturally involve a higher degree of political and institutional integration between participating countries, including a system of common decision-making that ensures democratic legitimacy and accountability.
The initial EMU design did not envisage a substantial role for cross-border public risk sharing through common fiscal support. Fiscal and political union were assumed, or hoped, to develop over time. To date, the EU budget remains quite small in comparison to the sum of the member states' national budgets and is mainly designed to support structural convergence rather than to smooth shocks across countries.
What is the size of the various risk sharing channels in the Eurozone and the US?
A recent study by the European Commission evaluates the relative roles of private and public risk sharing in the Eurozone in comparison to the US (European Commission 2016). The results of the study clearly show that the Eurozone lags significantly behind in insuring against asymmetric shocks, and highlights the untapped potential of private channels of risk sharing.
A comparison with the US is relevant because the US can be seen as an economic and monetary union that has developed the necessary institutional framework for insuring against large localised shocks by cross-border means. It is a functioning banking and capital markets union and it also has provisions for smoothing of shocks by fiscal means.
Risk sharing between states in the US is well-studied, including in a canonical paper by Asdrubali et al. (1996). The European Commission's study uses the same methodology to gauge the relative importance of the different channels of risk sharing in the Eurozone and the US. Figure 2 summarises the key results. First, the direct impact of output shocks on consumption is almost four times bigger in the Eurozone – close to 80%. In other words, a 1% decline in GDP leads to a decline of about 0.8% in consumption in the Eurozone, against only 0.2% in the US. This shows the huge potential for improving cross-border shock absorption in general, including by completing the architecture of the EMU.
Second, cross-border risk sharing through fiscal means is virtually non-existent in the EMU, though neither is it particularly strong in the US. This does not mean that fiscal policy does not have a stabilisation role within each Eurozone member state. The opposite is in fact true, since the average size of government in the Eurozone is larger than in the US. However, the results show that fiscal shock absorption takes place almost exclusively through national fiscal stabilisers. When large idiosyncratic shocks occur, as they did during the recent crisis, this can lead to a sub-optimal level of stabilisation not just for each member state individually but also for the Eurozone as a whole.
Finally, the difference with the US is particularly striking in terms of the cross-border capital and labour income channels. Shock absorption through these channels in the Eurozone amounts to around 6% of the shock, while in the US it represents over 40%. So far as the labour income channel is concerned, there is a relatively high share of commuter workers in the US who cross state borders to work, whilst in the Eurozone this phenomenon is common only in Luxembourg. In addition, the US has very well developed capital markets that operate across state borders, whilst firm financing in much of the Eurozone is still predominately through banks, often based on established relationships with local branches.
Underpinning the high share of private risk sharing in the US is the Federal Deposit Insurance Corporation, supported by a public backstop. This is crucial for a complete integration of financial markets and to maximise the shock absorption role through the private channel.
The public debate on risk sharing in the Eurozone largely revolves around the role of the public sector. Views are highly divided. There are those who, in the spirit of solidarity, strongly argue in favour of a centralised fiscal capacity to allow for the temporary transfer of funds to countries in case of large shocks. Others strongly oppose the idea, underscoring the risk of moral hazard and permanent transfers. While fiscal risk sharing can and, in our view, should play a more prominent role in the Eurozone going forward, this debate misses the main point. Even if the Eurozone had the same degree of cross-border fiscal risk sharing as the US, the overall degree of shock absorption would still lag significantly behind. The more important deficiencies are in the banking sector and the capital markets. This is where we should prioritise our policy efforts in the near term.
In the aftermath of the crisis, the EU has taken ambitious steps towards a banking union. Key elements of the project – notably the Single Supervisory Mechanism, the European Systemic Risk Board, and the foundations of the Single Resolution Mechanism – have been put in place. But other crucial elements are still missing mainly due to political hesitations in some member states. We need faster progress towards a common backstop to the Single Resolution Fund and an agreement on a common deposit insurance scheme. This should go hand in hand with a further reduction of risks in the financial sector, strengthening the availability of 'bail in-able' funds and further steps in eliminating the scope of national options and discretions in prudential requirements. Only then will the banking union be completed, creating the necessary conditions for more cross-border provision of financial services and a higher level of shock absorption in the Eurozone.
Equally important are the measures to create a Capital Markets Union in Europe. It will reduce firms' dependence on bank financing and will allow access to cheaper sources of funding. This will improve financial integration by cross-border ownership of financial assets and increase the role of cross-border risk sharing on capital markets.
A financial union – a fully-fledged banking union and unified capital markets – is the most effective way to increase the resilience of the Eurozone as a whole, and each of its member states, to economic shocks while at the same time reducing the need to resort to public risk sharing.
European Commission (2007), "Cross-border risk sharing: has it increased in the euro area?",Quarterly Report on the Euro Area 6(3).
European Commission (2016) " Cross-border risk sharing after asymmetric shocks: evidence from the euro area and the United States ", Quarterly Report on the Euro Area 15(2).
Valiante, D (2016), Europe's untapped capital market: rethinking integration after the great financial crisis, CEPS Paperback.


The more we grow in Christ, we come to realize that living a consecrated life has benefits. It brings us into the good, perfect and satisfying will and purpose of God for our lives.
Join us Wednesdays in June @ 7pm at Healing Streams for the study series: LIVING THE CONSECRATED LIFE.


Pop Quiz: Are You a Micromanager?
You may be confident in your own focus and productivity, but teams are another story. How do you ensure that everyone on your team is working towards the same goals, staying on track, and coming up with great new ideas? These five tips will help you keep your team focused and productive.
1. Ensure that everyone is on the same page.
Speaking at the Inc. Women's Summit last year, Anese Cavanaugh, founder and CEO of Dare to Engage, offered a surprising bit of advice for all the up-and-coming business leaders in attendance: Ban "busy" from your vocabulary right now.
Succeeding in business is often a combination of ingenuity, hard work, perseverance, and, yes, even luck. But there are a few things you can do to ensure that the odds are in your favor. Here are three things that are absolutely vital to building a successful business.
When it comes to management, there's no one-size-fits-all technique. Many factors will determine your management style, including the type of business and your long-term and short-term goals. That said, if you follow our three simple tips you'll be on your way to becoming a world-class manager in no time.


I hope you've been enjoying this series. In 3 short videos, I'm giving you all you need to come up to speed quickly using Infuionsoft and if you've been doing your configuration steps along with the lesson, you should be getting close to having this thing up and running.
This part 3 video covers setting up your menus so you provide access to content and the sales copy for those that don't yet have access.


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The pop-up you can't exit out of: advertising in the new millennium
Home /Opinion/The pop-up you can't exit out of: advertising in the new millennium
Kylie Welch
With the rise of social media, the 2010s may be remembered as the decade of the influencer. Smartphones are loaded with many different and successful social media apps, which attract engagement from a large number of our population, who contribute to a culture that promotes the idolization of the rich and famous. Instagram, once just a personal photo-sharing app, has created its own contemporary tabloid. Now, the celebrities on the front cover, or the recommended page, are no more than attractive, wealthy individuals who have stumbled into the spotlight. Gone are the days of celebrities being singers, dancers and actors; the new generation of the "it crowd" is full of travel bloggers, Tik-Tok stars and YouTubers.
According to Forbes magazine, the highest-paid YouTuber is a 7-year-old boy named Ryan whose YouTube channel is called Ryan ToysReview, and debuted when Ryan was only 4 years old. Ryan made $22 million before taxes from June of 2017 to June of 2018 for his unboxing and toy and children's food product reviews. He is now part of a TV show and has advertising deals with multiple major companies such as Walmart and Colgate.
Child stars are nothing new and have long been a topic of controversy. However, now in the era of rapid technological and cultural changes around how we consume media, there are more questions around the morality of how children like Ryan should deal with advertising. The channel Ryan ToysReview is now facing a Federal Trade Commission (FTC) complaint about the deceptive promotion of sponsored products in his videos. The FTC argues that Ryan's page does not clearly disclose when videos are sponsored, thus deceiving his preschool audience who does not hold the ability to decipher between sponsored and non-sponsored videos.
Amidst these complaints, the question of whether or not it's healthy or sustainable to form human beings into human advertisements and thrust what appears to be everyday, normal people into stardom due simply to their exposure on the internet must be asked.
Whenever I'm home for breaks from school, I work as a substitute teacher, most often at an elementary school. I like to ask the kids questions and get to know them as well as I can throughout the day, and often I'll ask the question of what they want to be when they grow up; within the past year or two the answer has shifted away from the classic race car driver or doctor, to YouTuber. While there is merit in advocating for children to get interested in technology and in creative pursuits, we, as adults, must take the responsibility to remind children that as glamorous and coveted the lives of influencers and content creators might seem, there is a whole world for them to explore that does not necessarily mean becoming a walking billboard.
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The iPad 3 comes to the market with the best features. People purchase the iPad 3 to get the most from its specs and apps. Unfortunately, several customers have raised many problems with iPad 3 like Ghost apps and weak signals of Wi-Fi. They get upset as they pay a lot for this gadget. Here are some ways to deal with common problems of iPad 3.
Sometimes you feel unhappy when you install a new app and find that it does not match or work on your iPad 3. You may be thinking you have enough space for your apps, but you may find that the downloaded file has expanded after installation. Make sure to install the latest version of iOS and delete unused apps that will offer more space for the new ones.
People feel worried about their sensitive data on iPad 3. They are looking for different ways to have backups for all files and documents. There are several methods to protect your data. For example, you can use iCloud service that keeps all your data stored and personal data up to date except media files. Once you lose your data, you can restore it through iTunes.
You might feel that the battery life of iPad 3 chargers slower than the previous version. It takes more than six hours to reach 100%. The main reason is that the new features of iPad 3 consume lots of energy. You need to understand two facts about the iPad 3 battery. The first fact says that the iPad 3 battery is much bigger than the previous version, so it will take a long time for charging. The second fact is plugging your charger into the wall outlet to charge is faster than using USB ports of your computer. Do not charge your iPad 3 while you are using the apps or media files because all energy will drain from the plug to operate the apps and other files. Never charge your iPad 3 within the iPad covers, as the iPad 3 will be overheating and affects the battery negatively.
You need to identify the problems of not accessing Wi-Fi before you find the proper solutions. If the iPad 3 can pick up the network near your router, you have to move the router to another location. When the devices are fine and you cannot find the problem. It is preferable to restart your router or turn on Airplane mode to force your iPad 3 to reconnect. If you do not have a problem with the router or any devices, just restart your network settings and type your details in the Wi-Fi section.
Ghost app might appear in your iPad 3. You will try to delete it, but you will find that it is still in your device. It is not easy to get rid of the app. You can solve this problem by accessing to the Apple tab, select the home screen and delete the Ghost app, or restart your iPad 3. You can also install Ghost Radar app to detect the abnormal activities for iPad 3. This app includes sounds and vibrations to let you know when abnormal activities are detected.
Sometimes, you cannot print something from iPad 3 onto your wireless HP printer. Make sure that you install all updates related to your printer and iPad 3 has enough battery before using the wireless printer.
People cannot access to the Apple store that may be happen after updating iOS 6 or app store is vanished. There are many solutions like setting the date of your iPad 3 one year ahead. Restart you iPad 3 or launch the App store that may load slowly because of networking issues. You can pick another language for iPad 3 as changing the language will get back the App store to what it was originally.
If you notice that Wi-Fi signals are weak and slow, apply the following steps. First, go to your iPad 3 setting and choose the network under general tap. Then open the Wi-Fi section, next tap on the blue arrow, select forget this network and reconnect later to the same Wi-Fi network. Sometimes, iPad 3 has low storage space that is not enough to run the Wi-Fi network. The solution is to have more space by deleting the unused apps, cookies and web history.
In conclusion, settle down when you face any problems with iPad 3. For every complex problem in iPad 3, an answer is clear and simple. Always check the Apple website and read how other people deal with various problems on the discussion board. The most important thing is to enjoy your iPad 3 and its applications. It is all that matters.
i was thinking about buying an ipad3 but i have also heard from my friends about some problems with ipad3 like weak wi-fi signal as you have told in your post.However i waswondering is it a good deal to do buying and ipad3 or should i look for samsung tab which is much cheaper?
I think the new additions of iPad mini and iPad Air will address some of these issues. But yeah, in order to get much better battery life that could last for 10 hours, you really need to charge it for such long hours, even my cell phone needs to be recharged for 5 hours to reach the full bar, let alone tablet. With a new chip and optimizations on the software, i believe the new iPads will be more powerful than predecessors.


There is a common belief that artists are born; that the talent for the arts is a gift from the divine. But, an artist has to have the technique to enhance whatever gift he already has. Hence, the guidance of someone who has the knowledge of the arts and who is also competent in teaching—will sure enhance the gift that an artist had already possessed when he was born. Learning technique is like an open sesame to untold riches.
One artist that equipped himself with the right technique is singer-composer Tauseef Akhtar. Blessed with a remarkable stage-presence, Tauseef naturally draws the listener to his sweet timber and soulful, yet melodious voice.
Born to a family of learned musicians and knowledgeable scholars of Urdu language and poetry, he was brought up under the careful eye and strict tutelage of his able father Akhtar Azad, a critic par excellence and a connoisseur of Urdu Shayari, Ghazals and flawless diction.
With such remarkable lineage, it was then only natural that Tauseef enriched his pedigree in classical music and refined his taste in Urdu "Shayari." This is noticeable in his choice of poetry that he selects for his recital as also evident in his superb rendition of the same—which is his forte. His ghazals are thus eminently down to earth and simple and easily understood by his audience, impressed by his warm and straight-from-the-heart rendition.
Tauseef received his initial "taleem" of classical vocal singing from the late renowned Pt. Govind Prasad 'Jaipurwale.' It was only after the demise of the latter that the teenage Tauseef came under the able guidance and tutelage of the king of ghazals—Jagjit Singh. It was under this guru that he learned the crucial nuances of vocal rendition. Jagjit Singh remained a true guide and mentor until his last days, imparting in him the invaluable training in not only ghazal recital but also classical vocal rendition.Tauseef also learned the Hindustani Classical Vocals from the well-known Maestro Ustad Dilshad Khan Saheb of Kirana gharana.
Gulshan Kumar of T-Series spotted Tauseef and gave him the break as a composer in 1991 for an almum called Aashiyaan which featured Pankaj Udhas and Anuradha Paudwal. Tauseef composed five Ghazals for Anuradha Paudwal under his previous name Parvez Akhtar. Later, Jagjit Singh re-named him Tauseef Akhtar.
As soon as Tauseef graduated from college, he was signed by Naddem Saifi of Nadeem Shravan fame to sing and compose private albums. The journey continueds and later in 2000, Tauseef was made Chief Assistant to Nadeem; and began his film career as Assistant Musical Director with Yeh Dil Aashiqanaa, followed by Dhadkan, Raaz, Kasoor, Haan Maine Bhi Pyaar Kiya, Dil Hai Tumhaara, Dil Ka Rishta, Qayamat, Hungama, Bewafa, and the list goes on. He also sung during his tenure as Assistant Musical Director. One of his hits was the title song from Tumse Achcha Kaun Hai. He was nominated for Stardust Awards in the Best Singer Category in 2002 for Dil Hai Tumhara.
Tauseef's comeback to ghazals was in 2011. It was on Jagjit Singh's behest that he came back to it, and since then, he had never looked back. He has performed for major concerts since 2011, namely—Ghazal Bahaar, Khazana, Dil Dhoondta Hai, Ghazal Together, Ghazal Harmony, Yaadein, Humkhayal.


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school threat
'This is not a joke': Klein ISD student expelled after online threats spark concern
A student accused of making threats on social media will no longer be allowed on campus at Klein Cain High School. On Wednesday, district police sent this message to anyone thinking about making a threat.
HOUSTON, Texas (KTRK) -- A student accused of making threats on social media will no longer be allowed on campus at Klein Cain High School.
In a letter to parents, the district's chief of police said the police department worked with the FBI to track down the student, who is now expelled.
The Klein ISD police department says it is working with the Harris County district attorney on criminal charges.
This came after the school received a string of social media posts Monday and Tuesday threatening violence against the campus.
"Those are not unique to Klein Cain or any Klein ISD school," Chief David Kimberly said at a press conference Wednesday. "Those are actually a national trend right now, and it's very disturbing."
Full news conference from Klein ISD police
Kimberly asked the public for a favor when it comes to threats posted on social media.
"If you see it, share it. Don't spread it," he said.
Kimberly explained that it is best for social media users to share the posts with local law enforcement and campus administration instead of with friends and family online.
"Please do not take and put it out on your social media. Please don't put it out there looking for the community's input," Kimberly said. "Because sadly, most of the time, they don't have the answers."
He said the hundreds of shares muddy the investigation, causing investigators to waste valuable time on bad leads.
"Somebody says, 'I know about this threat.' So we reach out to them, only to find out it's their cousin's barber's best friend," he explained. "Even if a person just simply shared it, we may knock on your door at 2 a.m. to ask you where you got the information because we believe this is critical."
Kimberly had a message for Klein ISD students when it comes to anonymous threats.
"This is not a prank. This is not a joke. This is not a way to get more likes or shares," he said. "You may get notoriety, but it's not the kind of notoriety you're looking for."
He had a different message for parents.
"To my parents, if you're not involved in your child's cell phone usage in their life, I can't implore you enough to please get involved," Kimberly said.
In a letter to parents, Nicole Patin, the principal of the school, also asked parents to monitor their child's social media accounts.
"A disturbing social media trend has emerged across the nation, which involves students posting disruptive behavior on social media at schools to gain likes," Patin said. "These posts are not always accurate, spread misinformation, and disrupt the learning environment."
Out of an abundance of caution, backpacks will not be permitted on campus for the remainder of the semester. Students are still allowed to bring their laptops and may instead bring small clutch bags.
The district said it would make an announcement when backpacks are allowed again.
"I'm a parent. I have kids," Kimberly said, "I can't begin to express how disappointed we are. We're better than this. As a community in Klein ISD, we are better than this."
Additionally, the principal said Klein ISD police and Harris County Precinct 4 Constables will continue to be highly visible on campus.
Klein ISD police will use canine detection services to conduct random searches of vehicles and campus areas, Patin said.
Eyewitness News is following the developments out of Klein Cain High School. Get the latest updates by following Roxie Bustamante on Facebook, Twitter and Instagram.
KLEIN HOUSTON HIGH SCHOOL SCHOOL THREAT SCHOOL THREAT KLEIN ISD STUDENTS
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LOOKOUT MOUNTAIN -- Saturday's Covenant men's basketball home game against USA South foe Huntingdon has been postponed due to snow and icy conditions across the southeast.
No makeup date has been determined as of yet. Saturday's women's basketball home game vs. Salem was also postponed because of the same storm.
Covenant (7-5, 1-1 USA South) will host Maryville on Tuesday at 7:30 p.m. inside Barnes PE Center.


Cinnamon-spiced waffles topped with a praline syrup and pecans.
Preheat oven to 200 degrees F. Preheat a Belgian waffle maker according to the manufacturer's instructions.
In a large bowl, whisk the egg yolks, then whisk in the buttermilk, melted butter and vanilla extract. In a medium bowl, whisk together the flour, sugar, cinnamon, baking powder, baking soda and salt. Add the flour mixture to the egg yolk mixture and whisk until smooth.
In another medium bowl, beat the egg whites until stiff peaks form. Using a rubber spatula, gently fold half of the egg whites into the batter, then gently fold in the remaining egg whites. Cook the waffles according to the manufacturer's instructions. Transfer to a baking sheet and keep warm in the oven.
In a large skillet over medium-high heat, combine the brown sugar, butter, maple syrup and salt. Heat the mixture, stirring when the butter begins to melt. Continue to cook, stirring constantly, until the syrup is smooth, about 3 to 4 minutes. Stir in the pecans, then remove from the heat. Spoon the syrup over the waffles and serve immediately.


Last Tuesday, the British automaker took the covers off its latest car; the Aston Martin Vantage. It is intended to replace the Aston Martin DB11, which released in 2016 and went on to be the best selling car in the company's history.
It is powered by a 503hp 4.0L twin-turbo V8 and is the cheapest version of the model. The Aston Martin makes use of the company's bonded aluminium architecture.
The vehicle is a more compact vehicle. It is about eleven inches shorter than the DB11 and takes up a smaller footprint than even a Porche 911. It's significantly lighter, too; the company says it has a dry weight of 3,373lbs (1,530kg), and the sprint to 60mph should take just 3.6 seconds.
The four-litre AMG twin-turbo V8 engine is courtesy of a technology partnership with Mercedes-Benz. It is the same engine that is offered on the Aston Martin DB11 as an added option. It provides 510 ps (503 hp/375 kW) and 685 Nm (505 lb-ft) of torque. Moreover, it is coupled to ZF's very good eight-speed automatic gearbox. The company says there will be a manual option in the future too.
Aston Martin described the design on the vehicle as "an athletic, predatory stance". However, even though, the engine and design language is very similar to the older DB11, Aston Martin says the majority of the components, 70 % to be exact, in the vehicle are new.
The interior looks especially stunning and seems like something out of a Ferrari or Lamborghini. There is an eight inch screen in the middle for navigating and entertainment purposes. Of course, it can be customized to how you want The company says that its latest car has its most advanced up-to-date adaptive damping suspension and the vehicle dynamics are tuned by Matt Becker.


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Review: X-Men '92 — Warzones!
July 6, 2016 July 5, 2016 / Clare
X-Men '92: Warzones!
by Chris Sims, Chad Bowers, and Scott Koblish
2016 (originally published 2015) • 128 pages • Marvel Comics
The greatest cartoon theme song of all time—and I will fight you on this point—is undoubtedly the theme tune to X-Men: The Animated Series. Composed by Ron Wasserman (who also composed the theme song for Mighty Morphin Power Rangers, which kind of blew my mind), it's sixty seconds of iconic synthesizers, illustrated by an opening sequence straight out of a comic book. (My favorite segment: the team crossing the screen from left to right while the word "X-Men" darts by in several directions for no reason.) It's so good that Michael Kamen snuck in a sly musical reference to it in the score for X-Men. To me, it is the X-Men, although I never watched the show as a kid. (Although I did watch the entirety of season one at a friend's apartment in college, and shrieked when Mister Sinister smiled for the first time.) When I went to go see X-Men: Days of Future Past at the Alamo Drafthouse Cinema, you can bet that they played the theme song and that I totally flipped.
There is simply nothing more X-Men. Nothing more radical. Nothing more, dare I say, nineties.
Last year, the big event for the Marvel Universe (and the Ultimate Universe) was Secret Wars—not to be confused with the 1984-1985 miniseries of the same name. This event collided the Marvel Universe with the Ultimate Universe, resulting in Battleworld, a world created of different zones populated by different iterations of Marvel characters from across time and space. and… that's all I got, folks. I'm a busy lady and Star Wars owns my soul these days, so I feel no shame in letting you know that I'm not exactly sure what Secret Wars accomplished, but I'm glad it seems to have worked out fine.
Nonetheless, I am always a fan of Marvel (or DC) letting creators unmoor themselves from the strictures of the current configuration of their universe and riff. This is why I enjoy Elseworlds and other kinds of official AUs. So X-Men '92, a deliberate callback to X-Men: The Animated Series, naturally appeared to me.
I just didn't realize how deliberate. X-Men '92 is as faithful to the animated series as you could hope for, with a heaping helping of camp self-awareness. Storm regally declaims from on high; Jubilee snarks like only a Gen X teenager can; Scott is as self-loathing and conflicted as ever; and Gambit's Cajun accent is somehow even more cartoonish and inscrutable on the page. (The absolute epitome panel depicting Gambit's backstory reveals he once wrote a breakup note to a paramour explaining, "It not you, it Gambit.")
But its story is also centered around the idea of sanitizing the X-Men for public consumption, which is a delightful take on reviving an animated series for kids in the more all-ages arena of mainstream comics. Cassandra Nova, quickly revealed to be an evil clone of Professor X's, attempts to "recondition" the team along kinder lines, removing things like the sexual tension between Rogue and Gambit and Wolverine's general… presentation. Of course, Wolverine snaps right back to his old self when someone tells them that Cyclops could totally save them, which made me laugh out loud. I love their deeply petty relationship in the animated series so much, I growl "Tell Scott I made him a convertible" at least once a week.
X-Men '92—or at least the first five issues collected in Warzones!—is a fun nostalgia trip. And it even boasts the Marvel Universe debut of Jay and Miles of Jay and Miles X-Plain the X-Men fame!
4 Stars, Adults, Audience, Comics, Features, Fiction, Genre, Medium, Ratings, Reviews, Science Fiction, Serialized Comics, Speculative Fiction, Young Adults
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