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A system that serves the 1% must be opposed
Inequality is not a new injustice. It is a painful, daily reality for so many people across the globe in all its forms. For generations the powerful few have rigged political and economic systems to seize yet more power, whilst actively oppressing and dis-empowering the many. And this generation is no different.
Kumi Naidoo, Contributor
Launch Director, Africans Rising for Justice, Peace and Dignity
06/23/2016 10:55pm EDT | Updated June 24, 2017
Over the last 30 years rich elites and corporations have corrupted democracy in countries across the world, and pushed a faith in markets so far that they have caused an inequality explosion. They have pedaled the lie that the wealth will trickle down, but in fact the evidence shows that more and more is trickling upwards, lining the burgeoning pockets of the ultra-wealthy and leaving the poor and marginalized far behind and the planet in a mess. They have justified skyrocketing CEO pay alongside poverty wages, and tax breaks for the wealthy. As documented by ActionAid in their recent report, The Price of Privilege, there are a number of lies that have been perpetuated to try and paint this outrageous situation as natural or necessary, like inequality being necessary to generate economic growth, and climate change having nothing to do with economics.
But we have reached a tipping point. Last year the richest 1% had more wealth than the rest of the world. And the publication of today's World Wealth Report has again underlined that business is booming for rich elites, with the number of millionaires and ultra millionaires rocketing up since 2009, in a world where more than 700 million people live in extreme poverty.
The story is the same in Africa, home to seven of the most unequal countries in the world. Since 2010 the number of African billionaires has doubled, and the ten richest have a combined wealth that matches the GDP of Kenya. Yet on the same continent, millions of people have been pushed into extreme poverty in the last decades, forcing them to live without dignity or opportunity, and robbing them of their human rights.
Today, the wealthiest can not only buy access to politicians, and influence that allows them to rig the economic rules in their favor, they can also literally buy longer lives and a better future for their children. The poorest children are four times more likely to miss out on school than the richest, and too many of those being left out of the classroom are girls, who are hit by a double inequality. And the assault on fairness and equality is far from winding down.
Rich elites continue to enforce an ideological regime of budget cuts, privatization, tax breaks, and veils of tax secrecy for the richest. They are decimating the State's ability to meet everyone's rights, and squandering the opportunity and the potential of the next generation. Yet there can be no doubt that this ideological agenda is one which fails the vast majority of people. In Latin America, Asia, Africa and the former Soviet bloc these same market fundamentalist policies were imposed by creditors after the debt crises of the 80s and 90s, causing inequality and poverty to soar across the board.
But history has also taught us that oppression and injustice will not ride roughshod over people's rights unchallenged forever. The fight back will be equally strong, and it has started. Around the world, movements and citizens are demanding a fairer deal that puts people and planet before profit, and rights before riches. Political parties and candidates have won public support for platforms challenging economic inequality in Spain, Portugal and the USA. People have taken to the streets in protest at broken and bent economic rules from Brazil to Iceland, from Chile to South Africa. The Fight Inequality Alliance who reacted to today's World Wealth Report, is a growing group of campaigners, unions, peoples movements and charities that has come together to fight extreme inequality. They have signaled that the gap in power and wealth between the richest and the rest has gone too far, and the systemic transformation we need must be built from the grassroots up.
There is an unprecedented movement building that will stand up to vested interests, and accept nothing short of a fairer world. The Africa Civil Society Initiative which we have started with networks, organisations and movements across the continent has identified inequality as one of the big challenges we need to overcome together. We have done it before, and we will do it again. I have every faith that people power will triumph over today's economic apartheid. But it is up to us to build the struggle that will succeed.
inequalityIncome Inequalitygender inequality


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European Athletics Coaches Association
Discover EACAIFAC 2019: REGISTRATIONS NOW OPEN!
Bridging coaches to knowledge
Go to DISCOVER THE BENEFITS
Apply to EACA, enter in a world-class coaching context and start sharing the knowledge with other coaches
Go to LIVE THE EXPERIENCE
LIVE THE EXPERIENCE
Attend to the International Festival of Coaching, the EACA annual main event, a 3-days conference leaded by world renowed coaches
Go to BE BETTER
Learn from the best coaches with the EACA Coaching Education Database, a large repository hosted by our partners like ilCoach and Demonsport
Learn more on Demonsport
As EACA partner, Demonsport hosts a huge coaching social network where our members share their knowledge
About EACA
European Athletics Coaches Association: linking coaches around the world
Everything here is coaching oriented
The Rome Olympics in 1960 was a major turning point in athletics history. Europe moved out of the USA shadow. In 1956, USA had 16 Golds, Europe 11. In 1960, USA had 12, Europe 19. One major influence in these changes and improvements was focus on coaching and the then emerging world of the performance sciences. Europe was leading he way in this and intended to continue doing so. So a visionary group of leading European coaches met in Vincennes, Paris. They included Calvesi (Italy), Bobin (France), Korobkov (USSR), Kurelic (Yugoslavia), Nett (Federal Republic of Germany) and Dyson (UK). They agreed to create the European Athletics Coaches Association for the development of athletics coaching and to support coach education.
% of gold medals for USA in 1956 Olympics
% of gold medals for Europe in 1960 Olympics
% of Olympic records in Rome 1960
The n° of Conferences yeld by EACA
the top of the tree
See the complete EACA organization chart
ELIO LOCATELLI
He holds a PhD in Sport Sciences and was the Technical Director of the Italian national athletic team from 1986 to 1994. He served as Managing Director for Sport in the Organising Committee for the 2006 Olympic Winter Games. He is now technical Director of Olympic Preparation at CONI
Prof. Frank Dick OBE
Frank is the current High Performance Director for South African Sports Confederation and Olympic Committee. Frank is also Member of the IAAF Coaches Commission, as well as Chair of the IAAF Academy. From 1979 to 1994 he was the British Athletics Federation's Director of Coaching
Jamie Bowie
He is the EACA Secretary and IFAC Coordinator. He won European Under23 Gold Medal in the 4x400m relay in 2011 and a silver medal at the 2014 IAAF World Indoor Championships as part of the 4×400m Relay. He owns an outdoor personal best of 46″06
The International Festival of Athletics Coaching
Learn more about IFAC
After 4 years in Italy, equally splitted from Olympic Preparation Centres in Rome and Formia, the International Festival of Athletics Coaching awakens its itinerant nature and moves to the beautiful town of Bratislava, in Slovakia. The 2018 edition of the world renowned IFAC will be hosted at the X-Bionic Sphere, a wonderful and advanced Sport Read more about IFAC 2018: The Magic happens again![…]
A truly inspirational line up is scheduled for IFAC 2016 and you still have time to book your place and join us in in Formia, Italy for a unique learning opportunity from world class coaches in the classroom and on the track. Book now at www.athleticscoaches.eu with information on the programme and accommodation packages. Federations can Read more about Learning from world classes coaches[…]
UPDATED: Accomodations available for IFAC 2016 CPO Formia Full Board accommodation. Situated at the conference venue. single – 70euro per room per night double/twin – 100euro per room per night (50euro per person per night) Hotel Fagiano (3*) Full Board accommodation (breakfast at hotel. meals at CPO). 1km (10mins) walk from conference venue single – 70euro per Read more about UPDATED: IFAC 2016 accomodation infos[…]
BEIJING witnessed one of the greatest 400m finals in World Championships history – no world record, but all three eventual medallists had to run sub-44 to make the podium. At the top of that podium was South African, Wayde van Niekerk, leaving literally everything on the track to claim the gold medal. It was a Read more about Ans Botha, coach to Wayde van Niekerk, to present at IFAC 2016[…]
Booking for IFAC now open! Book your place in Formia (Italy) for the annual European Athletics Coaches Association conference, the world renowed International Festival of Athletics Coaching. You can apply online at JotForm in three languages (english, french and italian) Provisional program can be downladed here (PDF): IFAC 2016 – PROGRAMME
The International Festival of Athletics Coaching 2016
IFAC still in Italy in 2016 but it moves from Rome to Formia, the world-renowed Track& Field Olympic Training Centre. Save the date in october: from Friday 28 to Sunday 30!

redpajama_set_name: RedPajamaCommonCrawl


A year-long fellowship (January – December) that provides five diverse artists space, support and a $1,000 stipend to challenge themselves and their art-making practice. There is no curriculum or "teaching" structure. There is no final result or project. The core goal is rigorously to question our own assumptions about what the theater is, what it could be, and what we would like it to be.
Stipends – Each Fellow receives a $1,000 stipend to relieve financial burdens and nurture their artistic practice.
Intensives – Fellows gather quarterly for three-day retreats in throughout the 2019 year (January – December). These are led by Target Margin Artistic Director David Herskovits and Associate Artistic Director Moe Yousuf, and the Fellows themselves. Intensives provide space and time for Fellows to collaboratively play / practice / test existing performance and theatrical frameworks.
Experiments – Each Fellow will engage in an artistic experiment. It might test an idea; question a principle the Fellow becomes interested in; allow the Fellow to change their process or working approach; or challenge the Fellow's assumptions about collaboration. It has no performance goal or production outcome.
Open Studios – In late fall 2019 we will host a one day event in our space open to our local community and peers in the field. The form of the Open Studios will be shaped by the Fellows and created to highlight their specific ways of working within our Institute throughout the year. It may be an open showing, an invited rehearsal, conversation, facilitated dialogue, or participatory event.
Breakfasts – Fellows and TMT Artistic Staff have breakfast together one morning each month; this is an opportunity for informal sharing, conversation, and reflection. We ask that all Fellows commit to attending as many breakfasts as possible. After all, it's the most important meal of the day.
Artists who have demonstrated a serious commitment to their practice and an interest in TMT's principles, and are ready to move in a radical new direction. Fellows should be poised to embrace the open-ended questioning that guides the Institute. Applicants may emerge from any theatrical discipline (actors, designers, writers, directors, producers, stage managers, administrators, etc.). We also accept applications from other artistic fields (music, visual art, literature, etc.) as long as the connection to performance is clearly articulated.


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Home » Indianapolis Colts 2020 NFL Draft Profile
Indianapolis Colts 2020 NFL Draft Profile
by Ben Hendricks April 16, 2020 April 15, 2020
The 2020 NFL Draft is only a few days away, which means that The Game Haus will be doing draft profiles for every team. Each NFL team will be evaluated heading into this year's draft including what their needs are and who they could be targeting. The Indianapolis Colts are the subject of today's profile.
The Colts started their season with one of the most shocking pieces of sports news of the last 20 years. Andrew Luck, seemingly fed up with the grind of the NFL and the injuries he suffered over his too-short career, retired suddenly before the regular season began.
This announcement catapulted Jacoby Brissett into the starting role. He held his own, but was not transcendent by any means. The offensive line continued to be one of the best in the NFL, T.Y. Hilton continued to struggle through injuries and Adam Vinatieri took a surprising step backwards, potentially signaling the end of his storied career.
Indianapolis finished 7-9, good for third in the AFC South. After a mediocre year, they managed to sign Phillip Rivers after the Los Angeles Chargers parted ways with him. A stop-gap option for sure, but still a step up if he returns to form.
They also traded for the 49ers' defensive line star DeForest Buckner, which robs the Colts of their first round selection. A smart trade, considering they had trouble getting to the quarterback last season and would have likely spent their first rounder on a defensive lineman anyway. Instead of taking a chance on a prospect, they chose to get a proven talent.
2020 NFL Draft Picks
The Colts have seven picks in the 2020 NFL Draft.
First Round (no picks)
Second Round (two pick) – No. 34, No. 44
Third Round (one pick) – No. 75
Fourth Round (one pick) – No. 122
Fifth Round (one pick) – No. 160
Sixth Round (two picks) – No. 193, No. 197
Seventh Round (no picks)
Wide Receiver – The Colts really do not have a number two option at receiver after T.Y. Hilton. With 2020 being such a deep draft at receiver, now is the time to get one whenever they feel they are getting good value.
Tight End – Eric Ebron left in free agency, which makes Jack Doyle number one on the depth chart at tight end. Considering how much Phillip Rivers loved to throw to his tight ends in San Diego/Los Angeles, getting another target at the position would not go amiss.
Quarterback – As great as Phillip Rivers is, he is near retirement and is only signed to a one year deal. Jacoby Brissett remains on the roster, but his ability to be a full-time starter is still in question. 2020 may be the year for the Colts to go get their next quarterback if they like one that falls to them.
2020 NFL Draft Targets
Second Round:
Pick No. 34: Laviska Shenault, Jr., WR, Colorado
Shenault, Jr. is on many teams' draft boards, and has come up in more than a few of our draft profiles. That proves two things; he is highly touted and this draft may be chaos when it comes to the absolute deluge of good receivers available.
The former Buffalo is bigger than T.Y. Hilton, and would prove to be a threat if lined up on the other side of the field. He had ten total touchdowns in college and eclipsed 1,000 yards in 2018 at Colorado. It is up in the air whether or not Shenault will be available here. If not, other targets are Denzel Mims and Jalen Reagor.
Pick No. 44: Jacob Eason, QB, Washington
Depending on the runs happening at either of these positions, the Colts' quarterback and wide receiver selections could be flipped. Considering the rise of Jordan Love, it makes sense that QB Jacob Eason will be available in the middle of the second round, however.
Jacob Eason could be the Colts' quarterback of the future. (Photo courtesy of latimes.com)
As stated above, Rivers is a Band-Aid for the franchise. He likely will not play for more than three more years, if he even remains with the Colts after the one-year deal he signed in the offseason. Also, their roster talent is too great to expect they will be in play for a top-level quarterback next year. Indianapolis may need to take who they can get in this draft.
Eason is a raw talent, but he did throw for 23 touchdowns to only eight interceptions in 2019. His 3,132 were good, considering the talent at Washington, but did not rank in the top 150 of al qualified college quarterbacks. Given time and work, Eason could very well be the next in the line of great Colts quarterbacks.
Third Round:
Pick No. 75: Harrison Bryant, TE, FAU
Bryant is a huge tight end out of Florida Atlantic University. At 6-foot-5 and 243 pounds, he is an overpowering receiving threat who can also block at a high level.
He had over 1,000 yards and seven touchdowns in 2019. With a yards per catch average of 15.4, he clearly has some speed and elusiveness that will serve Phillip Rivers well. 2019 was by far his most productive year, which is a good thing considering it was his last year of college eligibility.
After Ebron's departure, pairing Jack Doyle with a multi-faceted tight end like Bryant could be just what the Colts need. He needs polish like a lot of third round picks, but the value is just right.
Featured Image courtesy of Sportslogos.net
You can "Like" The Game Haus on Facebook and "Follow" us on Twitter for more sports and esports articles from other great TGH writers along with Ben!
Check out Eli and Ben's Podcast "Courtside Ramblings" on SoundCloud or iTunes — TGH Podcast Feed
20192020Adam VinatieriAFCAndrew LuckBaylorchargerscoloradoColtsdeforest bucknerDenzel MimsdraftEric EbronFAUfifthfirstFlorida AtlanticfourthHarrison BryantIndianapolisinterceptionsJack DoyleJacob EasonJacoby BrissettJalen ReagorLaviska ShenaultLos AngelesneedsNFLPhillip RiversPicksProfilesqbQuarterbackretiredRetirementroundSan DiegoSecondseventhsixthsouthT.Y. HiltontalentTCUTEteamthirdtight endtouchdownsvalueWashingtonwide receiverWRYards


We are a unique micro-distillery located at the base of Old Dominion Mountain in the beautiful Colville Valley.
All of our spirits are meticulously handcrafted and designed to give a distinct and pleasurable drinking experience. Using a still custom built by our sister company, Gatling Still Works, LLC, and fresh, local ingredients, we are able to achieve flavor profiles that are both unique and incredibly complex.
We currently have Single and Triple Malt Whiskey barrel-aging, an Apple 151, and a Single Malt Vodka.
Our Single Malt Vodka is one of only a handful produced in the world, and both our Vodka and Apple 151 have been awarded both gold and silver medals by the prestigious American Distilling Institute at their Craft Spirits Conferences.
The on-site Cocktail Bar has a speakeasy inspired atmosphere that is perfect for before or after dinner drinks, a fun night out, or a private party. You will be impressed by the wide range of flavors in their custom, craft cocktails. You can also purchase bottles of our liquor directly, or Gift Certificates for the Bar.
If you find yourself in Eastern Washington, we hope you will stop by our Tasting Room and experience our fine, handcrafted, small-batch spirits.


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Q: Windows Phone 7.1.1 Ping I am writing an app to connect to a third party application using REST web services.
I have a configuration page that asks for an IP, Port, User Name & Password, currently it just blindly assumes you enter the correct details and attempts a connection.
I want to create a test routine that goes through and checks off the following steps when setting up the config information

*

*Is the IP/Hostname correct (using ping or something)

*Is the Port correct

*Is the Username & Password correct

then displays the results on screen as it's going so that if it can't connect to the service it's easier to identify where the issue is.
To achieve step 1 I would like to use Ping or some equivalent that does not rely on a particular port being open. So I can eliminate dodgy DNS or a typo in the IP/Hostname.
I understand from previous questions asked that ping wasn't possible in 7.0 but with Mango the sockets classes have been added in, is it possible now, if so how? If it still isn't possible is there a different way I can achieve step 1?

A: For 1) and 2) you can definately do with the Mango SDK. There is a App by Microsoft Research called TestMyNet (search in Marketplace or look here: http://research.microsoft.com/en-us/projects/testmynet1/) which does this and more.
For 3) you can listen to the HTTP respose (e.g. Access denied errors).
I will post some code for 1) and 2) later on, if I manage.

A: Could you use a HTTP HEAD to check a connection to the server before submitting?
In terms of overall performance I'd only try testing a connection after a request has failed (and depending on the HTTP response code).
Adding extra checks before making the HTTP POST will only delay the total time of a valid submission.

A: I've done a bit more digging, and it looks like this isn't possible with the current 7.1.1 sdk because the sockets implementation doesn't support sending raw datagrams.
I found an article on how to do it in C# for Windows .Net but the socket options don't exist (as far as I could see) in WP7.
Fingers crossed for the 7.8 sdk instead.

redpajama_set_name: RedPajamaStackExchange


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Indiana Jury Awards $23M in Pesticide Misuse Case
A southern Indiana jury has awarded $23.5 million to a family whose lawsuit alleged that pesticides sprayed in their apartment afflicted two children with severe neurological problems.
The Floyd County jury's verdict came 14 years after Todd and Cynthia Ebling sued Prestwick Square Apartments and its management company over their children's illnesses.
The couple, now-divorced, alleged in a 1996 lawsuit that their children, Christina and Alex, fell ill with seizures caused by a pesticide sprayed in their New Albany apartment in the mid-1990s.
"It's been devastating. Our lives will never be the same," Cynthia Ebling told The Courier-Journal of Louisville, Ky.
After four-week trial that began Aug. 17, the jury returned its verdict on Sept. 16, finding that pesticides caused the Eblings children's illnesses.
The jury awarded $500,000 each to Todd and Cynthia Ebling, $16 million to their daughter, Christina Ebling, and $6.5 million to their son, Alex Ebling.
Telephone messages left at the office and home of Prestwick Square attorney Richard Mullineaux were not immediately returned.
In February 1994, the couple and their children moved into Prestwick Square. Later that year, both youngsters were hospitalized with seizures and other neurological problems.
The couple moved from the apartment unit in January 1995.
The Eblings' attorneys say the children's problems were caused by exposure to Creal-O, a chemical based on the pesticide Diazinon. The Environmental Protection Agency banned the pesticide for residential use in 2004.
Roger Pardieck, the attorney who filed the suit for the Eblings, said the chemical was applied in the wrong way, even though it was legal for residential use at the time.
"There was more applied than should have been applied, and it was applied in a careless manner," Pardieck said.
He said it was applied "on the baseboards, ran down onto the carpeting (and) splashed up on the wall coverings. That's a misapplication."
Cynthia Ebling said her two children "haven't been the same since the first seizure" after they came in contact with the pesticides.
Christina Ebling, now 20, is developmentally no more than a 2-year-old, she said.
"She can feed herself, but that's about it," her mother said. "She can't dress herself, undress herself, brush her teeth, brush her hair, shower herself – basically everything but feeding has to be done by somebody else."
Alex, now 17 and an 11th-grader, has athletic physical ability but is delayed academically and socially, his parents said.
"He's a big follower and really doesn't know how to distrust anybody or doesn't know how to judge somebody whether they're good or bad," Todd Ebling said.
A Class-Action Wave Is Coming for ESG Claims
Duane Morris: 2022 Was a Banner Year for Class Action Settlements
Severe Weather Threat Moves East After Tornadoes Hit Texas
Categories: Midwest NewsTopics: Claims and Costs


SPURS is the most vital fundraising event for the Pegasus Project, the money raised comprises over 60% of our operating budget. That's one fun AND important evening! And YOU make it all possible. Because of you, the Yakima Valley has more smiles, more first words, more first steps, and for many the impossible becomes possible here at the Pegasus Project.
Please join us this year as a SPURS table sponsor. As a $3,000 sponsor you will receive a table of ten at the event, and recognition in numerous forms of advertising, as well as our most sincere and endless gratitude!


The Symposium will be held on September 26-28 at Rackham Auditorium. Rackham is located at 915 E Washington St., Ann Arbor, MI 48109. The event begins at 1:30 PM.
The closest public parking is an underground lot located at the intersection of Washington and Fletcher Streets, within sight of Rackham Auditorium. Metered street parking is also available.
Refreshments and lunch will be provided throughout the conference. If you have any dietary restrictions or allergies you can note that during the registration process.
For conference attendees who require lodging, a variety of hotels are available in Ann Arbor for guests to choose from. The Campus Inn, located at 615 E Huron Street, and the Bell Tower Hotel located at 300 S Thayer Street are both within walking distance to the Michigan League. There are a number of hotels located outside of downtown Ann Arbor that are a short drive from the Michigan League, some suggestions are Kensington Court, TownePlace Suites, Hilton Garden Inn, and Holiday Inn Express & Suites.


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Q: How to Remove Id Field and Some standard field in selectOption. I am add the field through schema class in apex Map<String, Schema.SObjectType> schemaMap = Schema.getGlobalDescribe();
    List<SelectOption> options = new List<SelectOption>();
    Schema.SObjectType leadSchema = schemaMap.get('contact');
    Map<String, Schema.SObjectField> fieldMap = leadSchema.getDescribe().fields.getMap();
    for (String fieldName: fieldMap.keySet()) {
        String fieldLabel = fieldMap.get(fieldName).getDescribe().getLabel();
        String fieldNameAPI = fieldMap.get(fieldName).getDescribe().getName();
        Schema.DisplayType fielddataType = fieldMap.get(fieldName).getDescribe().getType();
         options.add(new SelectOption(fieldNameAPI,fieldLabel)) ;
        //options.add(new SelectOption(fieldNameAPI+' '+string.valueof(fielddataType),fieldLabel)) ;
    }
    system.debug(':____:   '+options);

In this Code I am add the All field of Contact but my need is remove some field in this option
How can I remove some field in the select options in this code
like as Id, also some not writeable field.

A: You can add a condition to filter based on Schema.DisplayType enum. Like:
fielddataType != Schema.DisplayType.String

Apex DescribeFieldResult has properties which can be used for additional filtering, like isAccessible() in your case.


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Q: Custom pagination on MVC application I have an ASP.NET MVC application which shows records on HTML table with pagination. For pagination, I have used PagedList. I want to display "next" and "previous" button , which needs to be displayed next 10 pages instead of showing next page on the pagination.
Please find my code below
    public ActionResult Index(int? page)
    {   int pagesize = 10;
        int pageindex = 1;
        pageindex = page.HasValue ? (Convert.ToInt32(page)) : 1;
        var listdata = getdata();
        return View(listdata.ToPagedList(pageindex,pagesize));
    }

Please find the pagination added on the view

        @Html.PagedListPager(Model, page => Url.Action("Index", new { page }))

I want to skip current 10 pages and need to show next 10 pages on the pagination, when I click "next" button on the pagination. Can any one help me to do this?


Store, update and deploy regularly used forms and templates.
Create, store, and print forms directly from your KYOCERA device.
Send and receive faxes via a central server and MFP.
A unique add-on for Microsoft PowerPoint and Word that offers you far more accurate reproduction of Pantone colours than ever before.
A simple method of users being able to create PPI labels at the MFP.


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Roeboides paranensis és una espècie de peix de la família dels caràcids i de l'ordre dels caraciformes.

Morfologia
 Els mascles poden assolir 8,9 cm de llargària total.

Alimentació
Menja escates de peixos i insectes aquàtics.

Hàbitat
Viu en zones de clima subtropical entre 22 °C - 26 °C de temperatura.

Distribució geogràfica
Es troba a Sud-amèrica, a les conques dels rius Paraguai i Paranà.

Referències

Bibliografia

 Hahn, N., C. Pavanelli i E. Okada 2000. Dental development and ontogenetic diet shifts of Roeboides paranensis Pignalberi (Osteichthys, Characinae) in pools of the upper rio Paraná floodplain (State of Parana, Brazil). Rev. Bras. Biol. 60(1):93-99.
 Helfman, G., B. Collette i D. Facey: The Diversity of Fishes. Blackwell Science, Malden, Massachusetts (Estats Units), 1997. .
 López, H.L., R.C. Menni i A.M. Miguelarena 1987. Lista de los peces de agua dulce de la Argentina. Biología Acuática Núm. 12, 50 p. (Instituto de Limnología "Dr. Raul A. Ringuelet").
 López, H.L., A.M. Miquelarena i R.C. Menni 2003. Lista comentada de los peces continentales de la Argentina. ProBiota Serie Técnica y Didáctica Núm. 5, 87p.
 López, H.L., A.M. Miquelarena i J. Ponte Gómez 2005. Biodiversidad y distribución de la ictiofauna Mesopotámica. Miscelánea 14:311-354.
 Lucena, C. A. S. de 1988: Lista comentada das espéces do gênero Roeboides Günther, 1864 descritas para as bacias dos rios Amazonas, São Francisco e da Prata (Characiformes, Characidae, Characinae). Comunicações do Museu de Ciências de PUCRS. v. 1 (núms. 1-5): 29-47.
 Lucena, C. A. S. de 1998: Relações filogenéticas e definição do género Roeboides, Günther (Ostariophysi; Characiformes; Characidae). Comunicações do Museu de Ciências e Technologia da PUCRS, Sér. Zoologia. v. 11: 19-59.
 Lucena, C. A. S. de. 2000.Revisão taxonômica e filogenia das espécies transandinas do gênero Roeboides Günther (Teleostei: Ostariophysi: Characiformes). Comun. Mus. Ciênc. Technol. PUCRS, Sér. Zool. Porto Alegre v. 13: 3-63.
 Lucena, C.A.S. i N.A. Menezes 2003. Subfamily Characinae (Characins, tetras). p. 200-208. A R.E. Reis, S.O. Kullander i C.J. Ferraris, Jr. (eds.) Checklist of the Freshwater Fishes of South and Central America. Porto Alegre: EDIPUCRS, Brasil.
 Malabarba, L.R. i Z.M.S. de Lucena 1995. Phenacogaster jancupa, new species, with comments on the relationships and a new diagnosis of the genus (Ostariophysi: Characidae). Ichthyol. Explor. Freshwat. 6(4):337-344.
 Mills, D. i G. Vevers 1989. The Tetra encyclopedia of freshwater tropical aquarium fishes. Tetra Press, Nova Jersey. 208 p.

 Nelson, J. S. 2006: Fishes of the world. Quarta edició. John Wiley & Sons, Inc. Hoboken, Nova Jersey, Estats Units. 601 p. .
 Pelicice, F.M. i A.A. Agostinho 2006. Feeding ecology of fishes associated with Egeria spp. Patches in a tropical reservoir, Brazil. Ecol. Freshwat. Fish 15:10-19.
 Sazima, I. 1983. Scale-eating in characoids and other fishes. Environ. Biol. Fish. 9(2):87-101.
 Tavere, M.G. i I.C. Martins-Santos 1994. Análise cromossômica da espécie Roeboides paranensis (Pisces, Characidae) do rio Paraná. p. 11. A V. Simp. Citogenet. Evol. e Aplic. de Peixes Neotropicais, Botucatu - SP.
  .

Enllaços externs

paranensis

redpajama_set_name: RedPajamaWikipedia


MINIMAL LANDSCAPES | ATTILIO BIXIO.
This photographic project is a study about the countryside near the border between Basilicata and Puglia regions, in south Italy, with its abandoned farmhouses and its lonely trees. Some of them are alone, other are in series of 4 or 5, but all of them are still in harmony with the surrounding landscape, such as they have always been part of it. They create minimal and graphical landscapes, where you can see only 3 or 4 elements: the ground, the sky, the house (or the tree) and, eventually, some clouds. Nothing else.


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Our "Champ"
Forever Our "Champ"
The Alexander Muñoz Memorial Fund
-Our Champ's Last Wish-
60 Game Arcade System located at Penn Medicine's Radiation Oncology Department for CHOP patients and their siblings.
Alex was always committed to helping others. He was a hospital volunteer and an extremely caring young man before he was diagnosed with brain cancer. From the very beginning of his battle with cancer, Alex asked if money raised for our family could be donated to research. Through the generosity of our community, friends, and family over $250,000 has been donated to research and children's cancer causes in Alex's name. But Alex had other hopes as well. After being told that there was nothing more that the doctors could do for him, he expressly told us that he wanted to provide adolescents and teens with things to do while "stuck in the hospital," to distract them from their discomfort and situation. Spending long periods of time in a children's hospital is never easy, but being a teen can be especially challenging in its own unique ways. This fund will provide grants to the Children's Hospital Of Philadelphia for specific "wish list" items. Our hope is to help teens, adolescents, and young adults in local hospitals as well. Because Alex cared so much for the other children and teens he saw suffering in the cancer community, we will also be contributing funds that help support families of children afflicted with cancer and supporting groundbreaking research as well. The AMMF is partnered with The Princeton Area Community Foundation (PACF), which is a 501(C)(3) non-profit charity and has earned a 4 out of 4 star rating on Charity Navigator, America's largest independent charity evaluator. All donations are tax deductible. We are proud to report that through this partnership, The PACF was recently named one of the TOP 10 Community Foundations on Charity Navigator! 100% of donations will directly benefit these deserving children and families, as well as a scholarship fund to benefit an outstanding high school college-bound senior each year. This is Alex's last wish and our joy to carry out in his cherished memory.
Our 2020 November Teen Cancer Gift Drive
Please join us in helping to
lift the hearts of these special warriors.
When Alex was 15, we discovered that he had a brain tumor. Cancer. The prognosis was quite good, and although his battle was very difficult with weeks and months at a time in the hospital, we thrived on hope.
One year later, a week before his final chemotherapy treatment, Alex's cancer returned. He passed away just nine days before his 17th birthday, in November. And so each November, we aspire to help Alex fulfill his last wish.
This year, we are presented with new challenges, and we will not be collecting physical gifts for our partner hospitals. CHOP is not accepting physical gift donations at this time.
However, your support is needed more than ever.
The hospitals that we are partnered with are not for profit, and a childhood cancer diagnosis can place devastating burdens on a family's finances and well being.
Please consider making a donation which will go directly toward the Alex Muñoz Teen Cancer Fund, the first of its kind, established at Jersey Shore University Medical Center, and the Adolescent and Young Adult Fund at The Children's Hospital of Philadelphia.
When you donate through Alex's charity, every penny that you donate goes directly into these funds. Normally, when you donate through a charity, there are administrative fees. Our family pays for those. If you donate directly to a hospital, the donations also go to administrative fees first. Here, we have agreements with the hospitals that these funds go directly to help the children that we serve,
Our teen cancer initiatives have provided these children and their families with meals, Lyft and Uber rides to the hospital, emergency relief for oncology families, clothing, pajamas, and blankets. We have provided CHOP with an arcade system in the radiation unit as well as Monmouth Medical Center in their infusion room, a large screen TV on the third floor of CHOP where all of the childhood cancer patients are admitted, rolling game systems such as Xbox and Playstation complete with their own TV and games, and iPads. We have also provided thousands of your gift items such as teen pajamas, blankets, headphones, Legos, puzzles, adult coloring books, board games, Netflix gift cards, and so much more...
But most of all, these gifts let them know that they are not alone.
Please join us by making your tax deductible contribution here:
Alex had only one dying wish: "help teens fighting cancer in the hospital."
Thank you, with all of our love and gratitude!
Please click the links below to see why families facing childhood cancer have unique financial burdens.
ascopubs.org/doi/full/10.1200/jop.2014.001495
www.forbes.com/sites/lizfrazierpeck/2017/12/30/the-financial-impact-of-childhood-cancer-on-families-and-where-to-find-help/?sh=6571ef835cd2
Our Teen Wish List!
We have dropped off Tens of
THOUSANDS of gifts to
hospitals that support
teens and children with cancer thanks to your generosity!
The Alexander Muñoz Memorial Scholarship
This scholarship will be presented to a deserving Shore Regional High School senior on an annual basis by the Muñoz family as an ongoing symbol of our deep appreciation for the love and support of our community throughout Alex's illness.
Congratulations to our 2020 $5,000 Alexander Muñoz Memorial Scholarship recipient,
Jenna McCarthy!
Jenna is attending the University Of Georgia.
The Alexander Muñoz Memorial Fund is delighted to announce that we have made our deliveries of Teen Wish List gifts to CHOP and the Valerie Center at the Unterberg Children's Hospital at Monmouth Medical Center, and K. Hovnanian Children's Hospital at Jersey Shore University Medical Center just in time for the holidays. These gifts include hundreds of items including new release DVDs, new video games, Kindles, blankets, pajamas, knit hats and baseball caps, sports memorabilia and apparel, hundreds of dollars in gift cards, arts and crafts, bath and beauty products, board games, and more, We were also able to donate five electric guitars, an amplifier, and music accessories to CHOP and the Valerie Center's music therapy program through the generosity of our donors. Our donations have gone toward an Oncology Electronics Fund in order to purchase items such as laptops, Apple iPads with hospital infection control, and game system carts which include Xboxes, Playstations, televisions, controllers, and video games. We have provided funding for a large screen TV to be placed in the teen section of the inpatient oncology floor play area. Funding also goes to a fund to provide Netflix and iTunes gift cards for this population of patients and a prtable DVD player funding program. We have also donated a brand new, custom-made, state of the art, 60 game arcade machine for the Radiation Oncology waiting area at Penn Medicine for CHOP patients. We have also installed the same machine at the Valerie Center at the Unterberg Children's Hospital at Monmouth Medical Center in NJ. A portion of our donation also goes toward the Social Work Emergency Oncology Fund which will helps to support struggling families with travel, medication, meal, and household expenses. It is our hope to lift the hearts of these warriors and their families while they are going through the unthinkable. We have also made donations to research at CHOP and their Center for Data Driven Discovery in Biomedicine, part of the Cancer "Moonshot Initiative." Along with $30,000 we have provided in scholarships, our fund has given grants totaling almost $145,000. Thank you to our donors, volunteers, and supporters for creating countless smiles and for helping us to fulfill our Champ's wish!
Delivering our Teen Wish List gifts to CHOP and the Valerie Fund
Fabrizio and Laura Muñoz with Dr. Adam Resnick, the Director of the Center for Data Driven Discovery in Biomedicine at CHOP.
William Muñoz with Susan Dulczak, PNP and Director of the Valerie Fund at the Unterberg Children's Hospital at Monmouth Medical Center
The 2016 NYC Triathlon
Alex's 52 year old dad, Fabrizio, completed not only his first triathlon, but his first endurance event. He did it for kids fighting cancer. We were so honored to have our story featured in the official NY City Triathlon broadcast which was televised nationwide. We encourage you to watch the entire telecast to witness other stories that are so inspiring and uplifting. Fab's journey is interspersed throughout the show, but most notably he is first seen training at time stamp 14:09, the bulk of our interview is at 27:25, and he crosses that long sought after finish line with Alex's mass card held tightly at 43:38. The AMMF is extremely proud to be Official Charity Partners, once again, for the 2017 NY City Tri.
The AMMF is excited to have been selected as an official Charity Affiliate Partner for the 2017 Novo Nordisk NJ Marathon. Please click here to learn more and to run for a cause!
Official Charity Partners in 2016, 2017, 2018
Please donate to our NJM team
~HERE~
We are very proud to have been selected once again as Charitable Partners for the NYC Triathlon! Please click here for details. Swim, bike, and run for teens with cancer! #NYCTri 2017
Official Charity Partners 2016, 2017
Please donate to our NYC TRI team ~here~
The AMMF is a proud member of the Children's Brain Tumor Network (CBTN) Advisory Council and the Medulloblastoma Working Group
The AMMF is a proud Organizational Member of the Coalition Against Childhood Cancer (CAC2)
"In a gentle way, you can shake the world."


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Soccer vs West Virginia
Friday Nov 6 | 7:00 pm - 9:00 pm
Big 12 Championship!
Free Crewneck Sweatshirt For The First 150 Students!
Soccer Facilities
3600 W. Berry
About TCU Athletics
Texas Christian University (TCU) is a member of the National Collegiate Athletic Association (NCAA) and Big 12 Conference. TCU fields teams in baseball, men's and women's basketball, men's and women's cross country, women's equestrian, football, men's and women's golf, women's rifle, women's soccer, men's and women's swimming and diving, men's and women's tennis, men's and women's indoor and outdoor track and field and women's volleyball. The Department of Intercollegiate Athletics support nearly 500 student-athletes and employs over 100 full-time administrators, coaches and staff.


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Home Crypto News ConsenSys and WWF Roll Out Platform for Transparency in Philanthropy
ConsenSys and WWF Roll Out Platform for Transparency in Philanthropy
ConsenSys, a blockchain startup founded by Ethereum's (ETH) co-founder Joseph Lubin, and the World Wildlife Fund (WWF) have jointly launched the Impactio platform to bring transparency into philanthropy.
Per an announcement made on Sept. 24, a new partnership between ConsenSys and the WWF resulted in an Ethereum blockchain-based platform dubbed Impactio designed to supervise and fund projects within nongovernmental organizations and standalone companies. The impetus behind the initiative is to trace how companies' funds are spent within social impact projects.
What does Impactio solve?
Individuals and companies who utilize Impactio should submit their projects, providing clear objectives for aspects such as sustainability, inequality, emerging communities or the environment in accordance with the United Nations' 17 Sustainable Development Goals.
After that, curators receive Impactio Tokens in a digital wallet, with the platform using a system based on ConsenSys' research on Token Curated Registry (TCR) to curate and choose high-potential projects and subsequently present them to potential funders. The announcement further explains the TCR's role in the process:
"It requires curators to stake their tokens to back a project, and for curators who wish to dispute that project to stake the same amount of tokens. If there are no other curators who object to the project, the project will be approved and surfaced for donors to decide on funding. If there are objections, curators can challenge the project by matching the tokens staked by the curator backing the project."
According to Robby Greenfield, co-founder at ConsenSys Social Impact, "Many nonprofits struggle to show that they are using their funds effectively and how it aligns their funders' goals." Indeed, a law firm Nolo's study revealed that 75% to 85% out of 220,000 nonprofit organizations improperly allocated their expenses.
Industry players embrace blockchain in philanthropy
As Francesco Nazari Fusetti, social entrepreneur and founder of Ethereum blockchain-based token AidCoin and full-service platform CharityStars, previously told Cointelegraph: "Charities must keep in touch with their donors all the way through the project, and keep updating them about the new milestones reached" in order to prove that a success story is true, as well as to ensure the work is sustainable. He added:
"Adding financials and proofs of payment definitely helps to create a success story, but only with crypto and blockchain we can aim to give full transparency about the use of funds."
In early September, news broke that Rainforest Foundation US, a New York-based nonprofit NGO working in Central and South America, was hoping to support anti-deforestation efforts with crypto and blockchain tech.
Binance Charity, the philanthropic wing of major cryptocurrency exchange Binance, also began a campaign to help support victims of Hurricane Dorian.
Previous articleEverything You Need to Know
Next articleBitcoin's Current Stability May Point to Imminent Surge to $9,000
SEC lands $700K victory in another ICO court case
Verizon's newsroom to use blockchain in bid for absolute transparency


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Dar Es Salaam Stock Exchange
January 14, 2020 | Tanzania Mobile Money Transactions Value Increase by +5.9% in Q3 2019
January 10, 2020 | Tanzania Annual Inflation Stay at 3.8% in December 2019
January 8, 2020 | Tanzania Industry and Construction Sector Grew by 9.3% in 2018
January 6, 2020 | Tanzania Gold Exports Up by 42% in November 2019
January 1, 2020 | Bank of Tanzania 2018-19 Annual Report: Economic Performances
Home Tanzania Energy
Uganda-Tanzania Oil Pipeline Project Stall
TOPICS:OilUganda
Multinational oil & gas exploration company Tullow Oil (LSE: TLW, GSE: TLW, ISEQ: TQW), which owns a 33.33% stake in the Lake Albert crude oil development project in Uganda, has recently announced that its farm-down to Total and CNOOC terminated on 29th August 2019, following the expiry of the Sale and Purchase Agreements (SPAs).
The Government of Uganda has agreed on an export route through an oil pipeline – the Uganda–Tanzania Crude Oil Pipeline (UTCOP) – from Lake Albert to the port of Tanga in Tanzania.
Following the termination of the farm-down agreement with Total and CNOOC, delays in the development of the pipeline are likely.
The Lake Albert Crude Oil Development Project
The project has over 1.5 billion barrels of discovered recoverable resources and is expected to produce over 230,000 barrels of oil per day at peak production.
Development plans were approved by the Government of Uganda in August 2016 to develop the first 1.2 billion barrels of oil.
French multinational oil & gas company Total (Euronext: FP, NYSE: TOT) and Tullow entered into a SPA in January 2017 whereby Total would acquire 21.57% out of Tullow's 33.33% interest in the Lake Albert licenses.
CNOOC, the third-largest national oil company of China, exercised its right to pre-empt 50% of the transaction.
As a result, Total and CNOOC would have each increased their interest to 44.1% while Tullow would have kept 11.8%.
Since 2017, all parties have been actively progressing the SPA.
However, Total explains in a recent press release that "despite diligent discussions with the authorities, no agreement on the fiscal treatment of the transaction has been reached. The deadline for closing the transaction has been extended several times, clearly demonstrating the endeavors of the parties to find an agreement."
As the final deadline has been reached on 29th August 2019, the Acquisition Agreement has been automatically terminated.
Tullow explains that the termination of this transaction is a result of being unable to agree on all aspects of the tax treatment of the transaction with the Government of Uganda which was a condition to completing the SPAs.
"While Tullow's capital gains tax position had been agreed as per the Group's disclosure in its 2018 Full Year Results, the Ugandan Revenue Authority and the Joint Venture Partners could not agree on the availability of tax relief for the consideration to be paid by Total and CNOOC as buyers," Tullow indicate in its press release.
RELATED: Tanzania And Uganda Reach Agreement To Develop Hoima-Tanga Oil Pipeline
The Joint Venture Partners had been targeting a Final Investment Decision for the Uganda development by the end of 2019, but the termination of this transaction is likely to lead to further delay.
As Tullow has been unable to secure a further extension of the SPAs with its Joint Venture Partners, it will now initiate a new sales process to reduce its 33.33% Operated stake in the Lake Albert project.
Paul McDade, CEO of Tullow commented: "Whilst this is a very attractive low-cost development project, we remain committed to reducing our operating equity stake. It is disappointing to report this news at a time when we are making so much progress elsewhere towards the growth of the Group with our recent oil discovery in Guyana and the first export of oil from Kenya."
Arnaud Breuillac, President Exploration & Production of Total declared "Despite the termination of this agreement, Total together with its partners CNOOC and Tullow will continue to focus all its efforts on progressing the development of the Lake Albert oil resources. The project is technically mature and we are committed to continuing to work with the Government of Uganda to address the key outstanding issues required to reach an investment decision. A stable and suitable legal and fiscal framework remains a critical requirement for investors."
However, the Tanzania Petrol Development Corporation (TPDC), which which was chosen to coordinate the 1,443 km long pipeline project on behalf of the Tanzanian government, assured the public that the project will be implemented according to the plan.
Total and CNOOC own each a 35% stake in the pipeline project, the Uganda National Pipeline Company owns 15%, Tullow 10%, and TPDC 5%.
Following the statements from Total and Tullow, TPDC's Managing Director James Mataragio commented that all the partners in the construction of the pipeline are still discussing the challenges and hopefully will soon strike a deal to implement the project.
Stanbic Bank Tanzania Drill Down on the Tanzania Oil and Gas Congress
Stanbic Bank Commit TZS 177 Billion to Infrastructure Projects in Tanzania
Tanzania Mobile Money Transactions Value Increase by +5.9% in Q3 2019
Tanzania Annual Inflation Stay at 3.8% in December 2019
Tanzania Industry and Construction Sector Grew by 9.3% in 2018
Tanzania Gold Exports Up by 42% in November 2019
© 2019 COPYRIGHT TANZANIAINVEST. ALL RIGHTS RESERVED.
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(1) A person found to have committed a traffic infraction shall be assessed a monetary penalty. No penalty may exceed two hundred and fifty dollars for each offense unless authorized by this chapter or title.
(2) The monetary penalty for a violation of (a) RCW 46.55.105(2) is two hundred fifty dollars for each offense; (b) RCW 46.61.210(1) is five hundred dollars for each offense. No penalty assessed under this subsection (2) may be reduced.
(3) The supreme court shall prescribe by rule a schedule of monetary penalties for designated traffic infractions. This rule shall also specify the conditions under which local courts may exercise discretion in assessing fines and penalties for traffic infractions. The legislature respectfully requests the supreme court to adjust this schedule every two years for inflation.
(4) There shall be a penalty of twenty-five dollars for failure to respond to a notice of traffic infraction except where the infraction relates to parking as defined by local law, ordinance, regulation, or resolution or failure to pay a monetary penalty imposed pursuant to this chapter. A local legislative body may set a monetary penalty not to exceed twenty-five dollars for failure to respond to a notice of traffic infraction relating to parking as defined by local law, ordinance, regulation, or resolution. The local court, whether a municipal, police, or district court, shall impose the monetary penalty set by the local legislative body.
(5) Monetary penalties provided for in chapter 46.70 RCW which are civil in nature and penalties which may be assessed for violations of chapter 46.44 RCW relating to size, weight, and load of motor vehicles are not subject to the limitation on the amount of monetary penalties which may be imposed pursuant to this chapter.
(6) Whenever a monetary penalty, fee, cost, assessment, or other monetary obligation is imposed by a court under this chapter, it is immediately payable and is enforceable as a civil judgment under Title 6 RCW. If the court determines, in its discretion, that a person is not able to pay a monetary obligation in full, and not more than one year has passed since the later of July 1, 2005, or the date the monetary obligation initially became due and payable, the court shall enter into a payment plan with the person, unless the person has previously been granted a payment plan with respect to the same monetary obligation, or unless the person is in noncompliance of any existing or prior payment plan, in which case the court may, at its discretion, implement a payment plan. If the court has notified the department that the person has failed to pay or comply and the person has subsequently entered into a payment plan and made an initial payment, the court shall notify the department that the infraction has been adjudicated, and the department shall rescind any suspension of the person's driver's license or driver's privilege based on failure to respond to that infraction. "Payment plan," as used in this section, means a plan that requires reasonable payments based on the financial ability of the person to pay. The person may voluntarily pay an amount at any time in addition to the payments required under the payment plan.
(a) If a payment required to be made under the payment plan is delinquent or the person fails to complete a community restitution program on or before the time established under the payment plan, unless the court determines good cause therefor and adjusts the payment plan or the community restitution plan accordingly, the court may refer the unpaid monetary penalty, fee, cost, assessment, or other monetary obligation for civil enforcement until all monetary obligations, including those imposed under subsections (3) and (4) of this section, have been paid, and court authorized community restitution has been completed, or until the court has entered into a new time payment or community restitution agreement with the person. For those infractions subject to suspension under RCW 46.20.289, the court shall notify the department of the person's failure to meet the conditions of the plan, and the department shall suspend the person's driver's license or driving privileges.
(b) If a person has not entered into a payment plan with the court and has not paid the monetary obligation in full on or before the time established for payment, the court may refer the unpaid monetary penalty, fee, cost, assessment, or other monetary obligation to a collections agency until all monetary obligations have been paid, including those imposed under subsections (3) and (4) of this section, or until the person has entered into a payment plan under this section. For those infractions subject to suspension under RCW 46.20.289, the court shall notify the department of the person's delinquency, and the department shall suspend the person's driver's license or driving privileges.
(c) If the payment plan is to be administered by the court, the court may assess the person a reasonable administrative fee to be wholly retained by the city or county with jurisdiction. The administrative fee shall not exceed ten dollars per infraction or twenty-five dollars per payment plan, whichever is less.
(d) Nothing in this section precludes a court from contracting with outside entities to administer its payment plan system. When outside entities are used for the administration of a payment plan, the court may assess the person a reasonable fee for such administrative services, which fee may be calculated on a periodic, percentage, or other basis.
(e) If a court authorized community restitution program for offenders is available in the jurisdiction, the court may allow conversion of all or part of the monetary obligations due under this section to court authorized community restitution in lieu of time payments if the person is unable to make reasonable time payments.
(c) A fee of two dollars per infraction. Revenue from this fee shall be forwarded to the state treasurer for deposit in the traumatic brain injury account established in RCW 74.31.060.
(8)(a) In addition to any other penalties imposed under this section and not subject to the limitation of subsection (1) of this section, a person found to have committed a traffic infraction other than of RCW 46.61.527 or 46.61.212 shall be assessed an additional penalty of twenty dollars. The court may not reduce, waive, or suspend the additional penalty unless the court finds the offender to be indigent. If a court authorized community restitution program for offenders is available in the jurisdiction, the court shall allow offenders to offset all or a part of the penalty due under this subsection (8) by participation in the court authorized community restitution program.
(b) Eight dollars and fifty cents of the additional penalty under (a) of this subsection shall be remitted to the state treasurer. The remaining revenue from the additional penalty must be remitted under chapters 2.08, 3.46, 3.50, 3.62, 10.82, and 35.20 RCW. Money remitted under this subsection to the state treasurer must be deposited in the state general fund. The balance of the revenue received by the county or city treasurer under this subsection must be deposited into the county or city current expense fund. Moneys retained by the city or county under this subsection shall constitute reimbursement for any liabilities under RCW 43.135.060.
(9) If a legal proceeding, such as garnishment, has commenced to collect any delinquent amount owed by the person for any penalty imposed by the court under this section, the court may, at its discretion, enter into a payment plan.
(10) The monetary penalty for violating RCW 46.37.395 is: (a) Two hundred fifty dollars for the first violation; (b) five hundred dollars for the second violation; and (c) seven hundred fifty dollars for each violation thereafter.
Effective date—2010 c 252: See note following RCW 46.61.212.
Short title—2007 c 356: See note following RCW 74.31.005.
Effective date—1997 c 331: See note following RCW 70.168.135.
Severability—1981 c 330: See note following RCW 3.62.060.
Severability—1981 c 19: See note following RCW 46.63.020.
Additional statutory assessments: RCW 3.62.090, 46.64.055.


Those words pierced my heart.
I couldn't look in the mirror. Because when I did I saw someone I was ashamed of. I saw someone who was trying to hide from the pain she was carrying. I saw someone who was weary and battle fatigued and losing a war.
But… in the mercy and kindness and goodness of our God, He gave me the strength and the courage to choose HIM. I said no to living with pain my way and yes to dealing with pain HIS way.
Grateful doesn't even come close to describing these past 35 years. I share this testimony to say, there is a way out. God makes a way when there seems like no way.
Jesus is the way. He's the Truth and He's the life. He came that day to set me free. He's there for you today!
Listen and let me pray for you!
Thank you for so much rawness and humility while plowing all the fogginess around prayer. I love you!


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Could one of the buyer or Realtor® leads that called GetMoreOffers.com after hours be your sale? GetMoreOffers.com is the only for sale by owner plus MLS listing service in New Jersey that guarantees Mon-Thu 9AM-7PM, Fri 9AM-5:30PM, Sat 9AM-5PM, Sun 9AM-4PM lead forwarding.
Listing flat fee in the Woodbridge area MLS will immediately give your home exposure to buyers looking to buy houses on Realtor.com and other popular real estate search sites such as Zillow, Yahoo Real Estate, Google, Trulia, and many more! We even list your Woodbridge, New Jersey home on Craigslist for you. Most importantly, listing on the MLS will make Middlesex Realtors aware that your Woodbridge property is currently available so they can show it to their clients. You choose the commission to offer in the Realtor MLS. And the beauty of a flat rate listing is that if a lead comes to you unrepresented, you pay no commission at all!
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With sadness, the Town of Poygan has lost a dear friend and colleague.
Posted on January 22, 2023 at 2:36 pm.
Julia "Julie" N. Reinert
Julia "Julie" N. Reinert, age 77, of the Town of Poygan, died peacefully Wednesday, January 18, 2023, at home. She was born on January 26, 1945, to the late Ben and Eleanor Mueller. On July 16, 1966, Julie married Jim Reinert. In 1969 Jim and Julie bought the Reinert farm, dairy farming until 2008 and cash cropping since then. In 2011 the Reinert Farm was named a Century Farm.
In 1993 Julie was elected the Town of Poygan Clerk, serving in that office for 30 dedicated years. Julie enjoyed traveling the state, along with friends Marianne Zarling and Marge Longworth, watching and dancing to The Del Rays and Remington's Ride.
Julie is survived by brothers-in-law and sisters-in-law, Charles and Louise Reinert, William and Arlene Reinert, Robert and Cec Reinert, Elaine Reinert, and Nell Reinert; many nieces and nephews; and fur friends, Harley, Lucy, Jo, and Gidget.
Along with her parents, Julie was also preceded in death by her husband of 55 years, Jim Reinert; a brother, Robert Mueller; sisters-in-law, Ruth, Judy, Beverly, and Marion; brothers-in-law, Fritz, Rex, Kenneth, John, and Harold; a niece, Holly Reinert; and nephews, Larry "Skeeter" Degner, Steve Hare.
A visitation for family and friends will be on Saturday, January 28, 2023, from 2:00 to 3:00 p.m. at Mueller Funeral Home 904 E. Main St. Winneconne. A funeral service will be held on Saturday at 3:00 p.m. at the funeral home. A luncheon will follow. Julie loved wearing "bling" clothing, so you are encouraged to wear the same in her honor. Interment will be at a later date in the Oak Hill Cemetery, Poygan.
Jeff Mueller would like to thank the caregivers that helped with Julie: Marianne Zarling, Maleaha Buhrow, the Cornerstone Caregiving staff, and the ThedaCare at Home Hospice staff, for the care and concern given to her.
A memorial in Julie's name will be established for the OccuPaws Guide Dog Association.


Ummm…of the Day: Richard Dreyfuss reads the iTunes EULA | Birth.Movies.Death.
One thing you could never accuse CNET of being is amusing, but their Reporters' Roundtable Podcast is sure giving it a go. They somehow finagled Academy Award Winner Richard Dreyfus out of his Piranha 3D stupor to do a dramatic read of the Apple end-user licensing agreement (EULA) for shits and giggles.


remission in two-third of Hp-positive stage IE hg-MALT lymphoma (Chen et al., J. Clin.
for eradication of Hp infection.
4. The frequency of t(11;18) translocation in gastric lg- and hg-MALT lymphoma in Taiwan.
progressive disease after Hp eradication will immediately refer for systemic chemotherapy.
and t(11;18) for complete histological remission after Hp eradication will be determined.
higher Hp eradication rate than those extensive metabolizers .
cell lymphoma with features of MALT by REAL/WHO classification, Harris NL et al.
tumor infiltration and for status of perigastric lymph node enlargement.
urease breath test and serology.
above 4 tests show positive result.
the Ann Abor staging system modified by Musshoff for primary extranodal lymphoma.
Stage IIE-2: abdominal, but beyond perigastric, lymph nodal involvement.
- Patients with extensive gastrointestinal tract involvement are not eligible.
- Patients with previous history of extranodal lymphoma are not eligible.


Teeling is another Irish whiskey company that proves to the world why Irish Whiskey is amongst the best. Offering 4 different twists, we managed to get our hands on 3 of them.
This small batch bottling consists of hand selected casks which are given further maturation in ex-Flor de Cana Rum barrels imparting an extra sweet and smooth flavour unique to Irish Whiskey. By bottling at 46% with no chill filtration completes an Irish Whiskey of true character. This is a full bodied whiskey that gives you notes of spice and citrus when sipping. which begs for cuddling under a warm blanket on a cold winter night whilst sipping away. The color is a warm copper shade and really inviting. Its aroma has notes of vanilla and rum, the latter because of the casks used. This one is strong and beasty so try it if you are in to that sort of taste, if not, then it might be worth adding some water if it's too strong for you.
With not many other Irish single grain whiskeys in circulation, this twist from Teeling is unique in that it has been kept in Californian Red Cabernet Sauvignon casks. Lovely and sweet with a good deal of spice and fruit sit waiting in this glorious blend. The nose is of apple, red grape and brown sugar where as the taste is very syrupy and of spicy cranberries. One of my personal cravings – I love this one after tasting it once!
There's no wonder why this one has won various awards. It's really easy sipping and if you don't pay attention, you will finish the bottle very easily and wake up with a smile on your face to combat the hangover. Smelling of grapes and white chocolate, the taste resembles a sweet yet sharp tone of chocolate and honey with a sprinkle of salt. This Silver Reserve bottling consists of 21 Year Old Irish whiskey distilled in 1991 and matured firstly in Bourbon casks then allowed to marry in Sauterne wine casks to provide a truly unique Irish whiskey taste experience. Hurry though, there were only 5 000 bottles released.
A huge thanks goes out to Teeling for sending us some samples, without which I would not have tasted some of the best drinks out there. If you want some excellent Irish whiskey, please give Teeling a shot, you will thank me forever. My favorite is the wine cask single grain – absolutely amazing!


The Office of Pre-Award Services (OPAS) and the Office of Post-Award Management (OPAM) oversee pre-award and post-award administration for sponsored research campus-wide.
Research Compliance oversees all compliance areas under one coordinated unit including animal subjects research, human subjects research, research ethics, and research safety and security.
Research and Engagement units offer a wide range of workshops and trainings to support campus researchers and staff.


Published by OpenStax, Anatomy and Physiology is a dynamic textbook for the yearlong Human Anatomy and Physiology course taught at most two- and four-year colleges and universities to students majoring in nursing and allied health. Anatomy and Physiology is 29 chapters of pedagogically effective learning content, organized by body system, and written at an audience-appropriate level. The lucid text, strategically constructed art, inspiring career features, and links to external learning tools address the critical teaching and learning challenges in the course.
Anatomy and Physiology Cover is copyrighted by Rice University. It is not subject to the Creative Commons license and may not be reproduced without the prior and express written consent of Rice University.
Anatomy and Physiology (OpenStax) by J. Gordon Betts, Tyler Junior College, Peter DeSaix, University of North Carolina at Chapel Hill, Eddie Johnson, Central Oregon Community College, Jody E. Johnson, Arapahoe Community College, Oksana Korol, Aims Community College, Dean H. Kruse, Portland Community College, Brandon Poe, Springfield Technical Community College, James A. Wise, Hampton University, Kelly A. Young, California State University, Long Beach is licensed under a Creative Commons Attribution 4.0 International License, except where otherwise noted.
I did find the odd small error within my subject area, but as with most books that I have worked with, they are rarely error-free.
It is a little bit too toned down for my liking - but not to the point of inaccurate.
This text follows the format of most texts used in the field of Human Anatomy and Physiology - very useful.
I did not see any such passages.
No, I am inclined to adopt such a text, given the outrageous prices of the current books on the market.
The content coverage is thorough and well-organized. Key terms are presented at the end of each chapter, along with practice questions. A full index and answer key for each chapter's practice questions are provided at the end of the book.
Most of the content is accurate and unbiased. There are some errors, which will hopefully be corrected for the second edition of this text.
The content is up to date, and I believe it will be straightforward to implement updates as needed.
The text is very clearly written for the most part. There is not an excessive use of jargon or abbreviations. New/important terms are presented in bold, are described in the text and also re-defined in the glossary at the end of the chapter.
Yes, the organization and language are consistent from chapter to chapter.
The content is well-organized and divided into numerous sections with subheadings, which would enable them to be assigned individually.
Yes, the organization is similar to other Anatomy and Physiology textbooks.
Navigation is fine. The text within some of the diagrams seems to have a lower resolution/quality, with a somewhat fuzzy background, compared to the main text (at least in the free PDF version). Thus is not quite as easy to read the diagram labels as it is to read the main text. Nevertheless, it is still quite usable.
Examples did include a variety of races/ethnicities/backgrounds. I did not come across any content that was culturally insensitive.
I believe that students studying Anatomy and Physiology will find this textbook to be a comprehensive resource!
For the most part the text covers what one would expect in a first or second year Anatomy and Physiology text.Chapter 13 on the Nervous System tries to cover too many topics in one chapter. Split it up such as Brain and Cranial nerves, and Spinal Cord and nerves.
Generally yes. There are a few rather minor details points that are unclear.
Page 430 Figure 11.9 on the actions of the eye muscles is incorrect for the two obliques.
The only consistent concern I have is with the use of personal names for structures. More modern terminology would be more relevant and accurate.
Generally, yes. One exception as an example would be page 16 mentioning the first law of thermodynamics. Why get into this at this point with no supporting discussion.
The text is well adapted to modifying its organization for being tailored for an individual instructor's outline.
The images are blurred, as if they are scanned and re-imaged for the text. Small details cannot be read, even when magnified. Photos and line drawings selected do not always show the details the reader should be able to see and study. Labeling could be improved by categorizing. For example point to a bone and then underneath that major label, point out other features of the bone. All of these are problems that run through the text.
There are many interesting facts and some fine links for supplementary interests.
The links should be embedded without the surrounding peripheral videos to watch next. Students could be pulled on a tangent instead of staying with the text content.
The text covers all of the content that I would expect to find in a first year Anatomy & Physiology course. The inclusion of a glossary of key terms at the end of each chapter, instead of just at the end of the book, makes the resource easier for students to access.
Overall, the text is accurate and error-free. In some cases, physiological mechanics appear in figures, but the underlying explanation of why these mechanisms function as they do isn't provided. This context is important and helps with retention of the information; however, it's reasonably simple to incorporate the bigger picture into lecture material as long as students can use the text to review the minutiae. When describing the leading and lagging strands of DNA replication, for example, the text does not explain the significance of 5' and 3' ends of the double helix, which would help to explain an otherwise unnecessarily complex replication pathway. In another section, the text defines essential amino acids and says that there are nine but does not mention which nine; while I would not expect students to retain that information, a comprehensive textbook should also function as an effective reference.
Since the text was first published in 2013, there have been two revisions to address various errata. However, the text does not have edition numbers, which makes it slightly more difficult for an instructor to keep track of which version of the text a student may be using. Because the direct download version of this text is always free, versioning is only an issue for people who buy print editions of the text or if instructors do not revise page references if the pagination changes between revisions.
The writing is clear and accessible. In cases where there are multiple common terms for a structure, such as the loop of Henle or nephron loop, both terms are provided.
The text and terminology are consistent throughout. The illustrations are sometimes inconsistent in style but the choices are effective in creating images that emphasise exactly what each figure is trying to demonstrate.
The text largely covers each section so that they can be taught in any order as long as students have sufficient background knowledge. For example, the chapter on cardiac muscle assumes that the reader has the knowledge of muscle tissues provided in an earlier chapter. With the escalating levels of complexity that are usually used as the overarching structure of anatomy and physiology courses, the text must strike a balance between modularity and redundancy.
The text follows a standard approach in anatomy and physiology, which is to start at the molecular level and to increase in complexity to cells, tissues, organs and organ systems. The content layout is very similar to the structure and flow used by other popular texts in this field, which I don't see as a negative.
The text has unutilized space, such as white spaces above or below figures and large yellow link-boxes. While this works in an electronic document where "pages" are not significant, it makes the physical copy of the book appear somewhat odd and inefficient. The white spaces make the book feel incomplete rather than spacious.
I was not able to find any grammatical errors in the text.
While I did not find the text to be culturally offensive, the photos and illustrations primarily feature people of European descent, as much as things like skin tone and facial features are shown. There is diversity in some photos and a small number of illustrations, but it may not be representative of all students.
The text uses American English rather than Canadian English spelling.


text:
Police pursuit ends with standoff in Boyle Heights – Los Angeles Times
A man believed to be armed with a gun was arrested Monday morning after a pursuit with police ended in a brief standoff in Boyle Heights, authorities said, although no gun was found.
Officials with the Los Angeles Police Department said officers began following the man's vehicle around 2:30 a.m. after calls about disturbing the peace with a gun.
The man, whose name has not been released, eventually drove down a dead-end road at North State and New Jersey streets, near Adventist Health White Memorial Hospital, authorities said.
After reaching the end of the street, the man turned his gray SUV around and tried to drive out, but police blocked his path with their cruisers, according to video from OnScene.TV.
The man could be seen rolling a cigarette and smoking it during the standoff. He also wiped his eyes with his T-shirt as he visibly wept inside the car.
Police ordered the man to get out of the car, but he shook his head and at one point leaned the top half of his body out the driver's window and tapped the top of his head with his hand.
The man was taken into custody about 5:30 a.m., but no gun was recovered at the scene, LAPD Officer Lizeth Lomeli said. Police have not determined what the suspect will be charged with after the pursuit and standoff.
← Five Named USA Lacrosse Magazine Preseason All-Americans – Boston College Athletics
California COVID cases, hospitalizations tick up – Los Angeles Times →
'Dexter: New Blood': Michael C. Hall on 'upsetting' finale – Los Angeles Times
Ryder Cup 2021 tee times, TV schedule, live streams & more to watch Day 1 coverage in USA – Sporting News
Can Biden's big foreign policy ambitions survive Kabul? – Los Angeles Times


The Academy Awards popularly known as the Oscars is paying attention to the demand of the public. For a long time, critics have argued that the Award show should recognize popular films. Popular films are usually recognized for achievement in sound, editing but not in the major categories.
The Academy board has given in to those that have waited for this category to be included in the awards given out on the day of the Awards show. It means that films like Black Panther, The Avengers and all your popular sci-fi movies might get their own award!
According to The Collider, a US website, the board announced the introduction of "Outstanding Achievement in Popular Film" as a new category.
Usually, winners are given 45 seconds to give an acceptance speech. Some winners have been cut off while giving their speech. When Leonardo Di'Caprio won for "The Revenant", he was allowed quite a long speech. The limit on the telecast means that the Oscars might cut more people from going over the time allowed to give an acceptance speech. It also means that some Awards will be given off-air.
With that in mind, what popular film do you expect to get a nomination at the Oscars?


text:
Johannes Torpe (født 5. januar 1973) dansk designer og house-musiker. Johannes Torpe er opvokset i Thylejren. Han er desuden halvbror til musiker Rune Reilly Kølsch. De to har samme far.

Torpe samarbejder med halvbroderen Rune Reilly Kølsch om design og musik. I forbindelse med musik kalder de sig Artificial funk. Mest kendt er nummeret 'Calabria', der i vinteren 2007/2008 hittede i USA i en version med Natasja - hvor Rune Reilly Kølsch i øvrigt optræder under navnet Enur - og versionen af nummeret hedder Calabria 2008.

I 2005 startede de to halvbrødre pladeselskabet Arti Farti.

Torpe har privat dannet par med Aura Dione.

Interiører
 Supergeil
 NASA (natklub)
 ManRec

Priser
 Den Danske Designpris 2007: For sofaen Mormor. Designet sammen med Rune Reilly Kølsch og produceret af møbelproducent Rolf Hay

Eksterne henvisninger
 JohannesTorpe.com
 Artificial funk

Personer fra Skanderborg Kommune
Personer fra Skanderborg
Designere fra Danmark
Musikere fra Danmark


– One very important aspect to consider in buying a Bengal cat is its actual cost. Well, if you would like a Bengal into your house, you should very well know it's a rare breed. With rarity comes the large price, so you ought to expect that a Bengal cat could price from 500 USD to about 5,000 USD, depending on what Bengal quality you prefer.
The cost of the breeder cat food changes from time to time, based on the purchase price of raw materials. You should keep yourself updated with all the price variations in the local grocery store.
This may also include potential emergency care, hospitalization, supplements, and other medications. This is a very significant factor in determining how far a Bengal could cost. Vaccinations price 50-70 USD, whilst flea and de-worming drugs cost 20 USD.
Insuring your Bengal cat could genuinely help you in the entire medical cost to getting you reunited with your Bengal (if you misplaced it). Including this on your Bengal budget is a must.
The sum of money needed in acquiring a Bengal cat also depends on where you're going to get your own Bengal. In case you choose to receive your cat from a reputable breeder, then you should be preparing a larger amount. However, if you're likely to get your Bengal cat from a rescue center, it will only cost you much less because you'll be embracing the cat. Regardless, you still need to consider the costs in keeping your Bengal cat.
Find out the most recent images of 11 Ways On How To Prepare For Bengal Kittens For Sale Canada | Bengal Kittens For Sale Canada here, and also you can get the image here simply image posted uploaded by Teman Saya that saved in our collection.


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Toy planes teach your children about the remarkable features of engineering of the modern world in much the same way as toy cars and trains do. They inspire a lifelong love of aviation, encourage questions about the physics of flight, and they're great fun to play with. Here at Kiddit we've selected some brilliant toy planes for your child to include in their fantasy play - with some brilliant eco-friendly options too! Let your little one's imagination soar to new heights as they practice their rolls, loops, snaps, circles and spins.


A jeweler's ability to develop and control an organization financially is vital to its success, but too many jewelers leave financial management to others—or until it's too late to avoid disaster. And even if you're doing "just okay," why not do "great" and start capturing all those dollars you're leaving on the table? Why not make it a priority to work at developing the skills and discipline that will make it happen?
My firm, Business Resource Services, has developed a process that I call "Profit Mastery." In the next few months, this series of articles will make that process available to those who are ready to stop just surviving and start thriving. This month, we'll introduce the seven areas that can make or break a company and focus on the first area—accurately monitoring your financial position—and also begin developing some action steps.
Failure to consistently and personally monitor your financial position. You leave financial scorekeeping to someone else because you don't use the information anyway. But who's at risk? Does your accountant co-sign your bank notes? I know, financial statements reflect the past, and any enterprising jewelry owner thinks of the future—it's tomorrow that matters. But tomorrow is the sum of a series of yesterdays, and if you don't know where you've been, you won't know where you're going.
Failure to price properly and know your costs. If you set your prices based on what your competition is charging, that presumes he or she knows his or her costs. By the time you figure out where you are, you could both be broke!
Failure to distinguish between net profits and cash flow. Managing cash may be boring, but it's the most valuable financial exercise any owner can perform. The working capital cycle—cash to inventory to accounts receivable and back to cash—must be managed. How long is it from the time the dollar leaves the till until you get it back? What do you do in the meantime? And what impact on this cycle does two points of gross margin—or a half-turn of inventory—have?
Failure to borrow properly. As a former banker, I can tell you that there is a right way and a wrong way to borrow. The Profit Mastery program hinges on control. Control is a function of decision making, and decisions depend on information. You'll learn what you need to know from your financial advisors in order to make informed decisions.
Failure to address legal and tax issues. With regard to business organizations and state, local, or federal tax authorities, any errors are usually sins of omission, not commission. Poor initial planning when the business is begun is another common error. Too many owners launch a business without a sense of purpose and direction, relying instead on the "jump and hope" philosophy.
Failure to plan for transition. Some day, you will come to the end of your business career. What will you do with your business? Too many people invest 30 or 40 years in building a business, but barely 30 minutes in planning what will happen when they're gone. Take time to do it right. And start now to build value in your company so you've got something worthwhile to bequeath to the next generation of jewelers.
The first deadly sin: why it happens, and what to do about it. Jewelry owners make management decisions every day without consulting their best source of information—their companies' own financial statements. More typically, they get statements from their bookkeeper or accountant because they have to report income and expense for tax purposes. Does this sound like you? You get an annual statement and turn to the third page, bottom. If there's no "red ink"—and no big tax to pay—you heave a sigh of relief, assume it's okay for another year, and toss the statement in the bottom left-hand drawer to gather dust with all the others.
Financial management begins and ends with those statements. Your company's strategic plans and operating decisions ultimately boil down to a bottom line that's measured in dollars and cents. That's what financial statements are all about.
From a financial perspective, we're all in the business of money management. We may design and repair jewelry, sell estate pieces, or carry 20 designer lines, but all that activity ends up in someone's financial statement, either as a plus in the profit column or a minus in the loss column. One permits survival, the other doesn't—at least, not for long.
Balancing act. Financial analysis begins and ends with financial statements. The two basic statements you need to understand are the balance sheet and the profit-and-loss statement.
The balance sheet functions as a historical record of activity from day one in your business. It's like a snapshot of the business at a point in time, usually the end of an accounting period. It reveals three things: assets (what the business "owns"), liabilities (what the business "owes"), and net worth (what the business is worth on paper). This fundamental relationship is summarized in the formula: Assets = Liabilities + Net Worth (see diagram, page 86).
Current assets are those that normally will be converted to cash within one year—such as cash, accounts receivable, and inventory. These three assets interact to create the working capital cycle—cash to inventory to accounts receivable and back to cash. This cycle will become critical as we delve further into financial management, or if you're a retailer with no accounts receivable but still have inventory to manage. In current assets, you also typically find a category called "prepaid expenses," such as rent and insurance, that you "use up" over the course of a year.
Fixed assets represent those tangibles upon which the activity of the business turns—such as land, buildings, fixtures, furniture, and vehicles. With the exception of land, fixed assets are depreciated—or written off—over the "useful life" of the items.
Intangibles, the third asset category, include such items as goodwill and franchise rights.
Your "total assets" is the combined total of current, fixed, and intangible. All of your assets are placed on your books at cost or fair market value, whichever is less. Thus, you can see the possibilities for distortion in either direction. For example, appreciated real estate might be undervalued at cost, and "dead stock" inventory could be overvalued at cost. From your banker's perspective, interpreting what he or she sees is not always easy, especially since business owners have been known to fudge.
Assets have to be bought, and that's where the right-hand side comes in. Liabilities reflect funds in the form of loans (supplied by creditors), and net worth reflects funds in the form of capital investment and retained earnings (supplied by the owners).
Long-term liabilities—such as mortgages or equipment loans—are those that will be repaid over a period exceeding one year. Total liabilities are the sum of both your current and your long-term debts.
The last section of the balance sheet is the one labeled "net worth." There are two primary components: owner's contribution (capital stock) and retained earnings. Retained earnings are those after-tax earnings that are kept ("retained") in the business to finance the acquisition of new assets. There are two important things to remember about retained earnings: First, they are cumulative (that is, a record of all earnings since day one); second, they are not usually cash. Retained earnings really represent funds available to purchase new assets, and in many cases they've been spent before you get them.
So, a balance sheet is a record from day one and measures what the company owns and owes at a given point in time. The key financial issues relating to the balance sheet are liquidity/solvency, financial risk, and asset management.
Why does a balance sheet balance? Because of a system of double-entry bookkeeping, each entry is checked by a balancing entry (except, of course, for mistakes, oversights, and fraud). In any case, it's the document your banker wants to see first—so you need to know why and how it works.
Making a statement. The profit-and-loss statement is simply the result of operations over a given period, usually one year. The primary benchmarks are gross profit and net profit. Gross profit measures what remains when the cost of goods used is subtracted from sales, while net profit measures what remains when operating expenses are subtracted from gross margin. The key financial issues relating to the profit-and-loss statement are pricing, margin maintenance, and expense control.
At the end of each year, your accountant closes out all of the income and expense accounts to produce "net profits after tax." This amount goes directly into retained earnings, and then you start all over again on income/expense. Thus, the profit-and-loss statement represents only one year at a time; however, a balance sheet—like a diamond—is forever.
Why would anyone care about any of this? Because we can use this information to see where we've been and where we're going. The goal? Planning and control. The tool? Analysis of the relationships and trends—in the form of ratios, which we'll discuss in the next article.
establish an action plan to address problems or opportunities.
These elements are worthless as effective management tools unless they're well prepared, accurate, and current. This puts the burden on your accountant, who should supply you with up-to-date financial facts in a language you can understand—like English.
You also should insist that these expensive reports arrive when they can do you the most good. In a fast-paced economy, statements even a couple of months old are obsolete. Insist on monthly financial statements, including a profit-and-loss statement and a balance sheet, delivered to you no later than the 15th of the following month. Make it your goal to review them within a business week and come back to your accountant immediately with any questions or changes. And don't let pride keep you from asking about anything you don't understand. You'll be more embarrassed if your business fails because you couldn't or wouldn't ask for clarification.
Put your records into an organized system, or hire someone to do it.
Computerize your accounting system. Not sure what's best for your business? Ask colleagues both in and out of the industry.
Don't tolerate being last on your accountant's list for statements. Set target dates for monthly, quarterly, and annual statements and stick to them.
Respond in a timely manner to your accountant's requests for information.
Have an accounting system that reveals—rather than conceals—information. While taking prudent steps to minimize taxes is perfectly reasonable and legal, make sure you know your true situation in terms of revenue and expenses, assets and liabilities.
For example, those of you with an S-corporation structure might make additional distributions in the form of owner salary and bonuses before year-end to reduce taxes on profit. However, when it comes time to communicate with your banker or compare yourself to industry standards, you'll need to make adjustments that reflect your true profit prior to your year-end distributions.
Remember the acronym GIGO: "Garbage in, garbage out." Your results—and the usefulness of your information—are only as good as your system.
The most practical method of statement analysis (the focus of next month's article) is to assemble as many years of financial data as possible (ideally, three or four) and transfer all of these balance sheet and profit-and-loss statement figures to a spreadsheet. A spreadsheet is a method of laying out several years' worth of financial data in an easy-to-compare format. Next month I'll show you how to do that and how to analyze what is on the sheets and look closely for trends.
The heart of every worthwhile financial analysis is the interrelationship of the numbers in the form of ratios—in other words, comparing key ratios against company trends as well as industry averages. It's not as mysterious as it sounds, and it can be enlightening—sometimes disturbingly so—in terms of the trouble spots disclosed.
Find those spots, and half your problems are licked. After you deal with your trouble spots, you'll be ready to set reasonable goals and objectives for your store.
And, in the process, you'll use your financial statements to good advantage—reading them, analyzing them, interpreting them, and making decisions based on them. The goal is to add accurate financial data to your own built-in decision-making process, which includes "gut feelings" and intuition.
Taken together, the balance sheet and profit-and-loss statement represent the best picture of your company's financial status. Your challenge is to monitor them consistently and interpret them accurately and do it now. In the coming months, I'll show you steps to take once you have good financial data.