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FeatureCOST Scorecard: The Best and Worst of State Sales Tax Systems (2022) December 28, 2022
The Council On State Taxation (COST) is pleased to release the second edition of its Scorecard on "The Best and Worst of State Sales Tax Systems." Similar to other COST Scorecards, this Scorecard applies objective criteria to evaluate the states' sales tax laws and rules that impact the fairness and efficiency of sales tax systems, for both sellers and purchasers.
Feature2022 State and Local Business Tax Burden Study December 1, 2022
The Council On State Taxation (COST) and the State Tax Research Institute (STRI) are pleased to announce the release of the nineteenth annual study of state and local business taxes. The report, prepared by Ernst & Young LLP, shows all state and local business taxes paid in each of the 50 states and the District of Columbia.
Businesses paid more than $839 billion in state and local taxes in FY2020, an increase of 0.5% from FY2019. State business taxes decreased by 1.9%, and local business taxes grew by 3.1%. In FY2020, business tax revenue accounted for 44.3% of all state and local tax revenue.
FeatureLynn Gandhi Awarded for Excellence in State Taxation by COST October 26, 2022
COST presented the 14th Annual COST/Paul Frankel Excellence in State Taxation Award to Lynn Gandhi during COST's 53rd Annual Meeting in Orlando, Florida. This award is in recognition of her outstanding contributions to the state tax profession.
More Award Details
FeatureCOST Mentoring Program is LIVE! October 18, 2022
The COST Mentorship Program is designed for COST industry members to connect together for a one-on-one mentorship and reflects our commitment to promoting invaluable networking opportunities with other state tax professionals.
FeatureLocally Administered Sales and Accommodations Taxes: Do They Comport With Wayfair? July 28, 2022
The Study effectively demonstrates that the burdens of complying with numerous disparate local tax regimes are extremely onerous, particularly in states that lack centralized collection and remittance of local taxes. The Study opens with a Foreword authored by well-known state and local tax experts Jeffrey A. Friedman and Nikki E. Dobay of Eversheds Sutherland LLP that evaluates and analyzes the legal framework and constitutional concerns surrounding state imposition of local taxes—particularly decentralized local taxes—after the Supreme Court's 2018 decision in South Dakota v. Wayfair.
FeatureResisting the Siren Song of Gross Receipts Taxes: From the Middle Ages to Maryland's Tax on Digital Advertising July 21, 2022
In this study, Pomp traces the origins of gross receipts taxes (also known as "turnover taxes") and their worldwide fall from grace by the twentieth century. He also analyzes the modest resurgence of gross receipts taxes at the state level in the United States, and why this mini-trend shares all the structural design defects that doomed their predecessors to near-extinction.
FeatureDown the Rabbit Hole: Sales Taxation of Digital Business Inputs July 18, 2022
In this article, Frieden, Nicely and Nair document for the first time that the sales taxation of business purchases of digital products (e.g. digital business inputs) is not just commonplace, but the overwhelming norm among states that tax software and digital products. The taxation of digital business inputs undermines the optimal goal of states' sales and use taxes to impose taxes on end-user consumption of products. The authors recognize the interest of many states in expanding their sales tax bases to address digital products, but caution against base expansion that results in a pyramiding of sales tax on both business inputs and consumer sales.
FeatureA Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete November 30, 2021
The study provides an international perspective on U.S. state and local sales tax systems through a comparison to the primary general consumption taxes in the European Union (the Value-Added Tax (VAT)) and Canada (the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and a few provincial sales taxes). In particular, the study evaluates the efficiency, efficacy, and historical development of general consumption taxes in each of these geographies based on the three key principles of an optimal consumption tax.
FeatureConvergence and Divergence of Global and U.S. Tax Policies August 30, 2021
In this article, COST's Karl Frieden and EY's Barbara Angus describe the unprecedented convergence of international, federal, and state tax policies represented by the OECD/G-20 pillar 1 and 2 proposals; the importance of approaching U.S. tax policy from the perspective of aggregate federal and state tax impacts; and the potential risk of divergence between U.S. and global income tax rules that could result in a competitive disadvantage for the United States.
FeatureTracking Chart: State and Local Disaster Relief Guidance December 27, 2022
COST is tracking state and local tax relief guidance in response to fires and other natural disasters.
View Tracking Chart
FeatureEureka Not! California CIT Reform Is Ill-Conceived, Punitive, and Mistimed May 24, 2021
In this article, Frieden and Kenney examine the major provisions of Californiaʹs A.B. 71, proposed legislation that significantly expands the stateʹs taxation of foreign-source income.
FeatureState Adoption of European DSTs: Misguided and Unnecessary May 10, 2021
In this article, Frieden and Do explain why the adoption of state-level digital services taxes that mirror European DSTs represents a solution in search of a problem that generally does not exist at the state level: the absence of economic nexus and market sourcing principles to address the unique challenges of digital business models
FeatureTracking Chart: State and Local Government Filing Relief due to COVID-19 December 27, 2022
To help our members keep track of state and local government filing relief due to COVID-19, COST is compiling a state-by-state chart of guidance that has been issued on the matter. COST staff will update the chart on a regular basis as we see more guidance. If you have any additional information to share that is not on the chart, please contact Pat Reynolds or Priya Nair.
Upcoming National Meeting
This three day in-person conference will feature presentations on the most recent transactional tax developments, initiatives and case law topics. The conference is targeted to sales and use tax professionals at all levels of experience. Includes breakouts that are specific in-depth discussions for maximum coverage of timely sales and use tax issues and transactional tax audit sessions
Newsletters & Media
ISSUE 23-03; January 24, 2023
COST Supports the Virginia Filing Election Flexibility Act
COST Member Legislative and Policy Priorities – As state legislative sessions kick into high gear, we would like to better understand the 2023 state tax policy priorities of COST members. Which of the following state tax issues are most important to your company? [Multiple responses permitted]
Tweets by @COSTNews
Bloomberg TAX
Eaton Corp., IRS Propose $9.2 Million Asset-Shifting Ruling
The IRS and power management company Eaton Corp. have proposed a US Tax Court decision that would adjust the company's tax bill by $9.2 million.
Former President Donald Trump has ended his long-running legal fight with two congressional committees over access to his financial records now that Republicans have a House majority.
Chicago Mayor Lori Lightfoot is highlighting her administration's record of credit rating upgrades, higher pension contributions and other financial strides made over the last four years as she seeks a second term next month. Lightfoot touted her budget efforts in a speech on Friday and said that looking forward, her administration is working to advance plans for Chicago's first casino, revenue from which will go toward the city's fire and police pension.
For Digital Nomads, West Virginia Is Heaven and New York Is Hell
The week in state tax news: States that fail to adjust their tax codes to embrace remote work do it at their own peril, according to a new index ranking states from best to worst on that front. Meanwhile, more governors rolled out their tax proposals for the year ahead, a New Jersey corporate tax deal looks imminent, taxation of digital advertising and streaming dominated court action, and Washington Supreme Court justices took a close look at the state's new capital gains tax.
Lula, Governors Discuss Fixes for Abrupt Drop in Tax Revenue (1)
Brazil's President Luiz Inacio Lula da Silva and governors are discussing a solution for an abrupt decline in state governments' revenue, following a series of tax breaks spearheaded by the previous administration to ease inflation pressures.
IRS PLR: Corporate Group Split Will Qualify for No Gain or Loss Recognition; Related Rulings (IRC §368)
The IRS issued 21 rulings on the business split of a worldwide group where a controlled entity will contribute cash and issue debt securities to the domestic parent ("Distributing"), which will pay obligations, repurchase Controlled shares, distribute to Distributing shareholders, and enter into a debt-for-debt exchange with a bank. (1, 16, 20, 21) The contribution and distribution are an I.R.C. §368(a)(1)(D) reorganization with Distributing and Controlled parties thereto, not adversely affected by the share repurchases (treated as made from all public shareholders) or by Distributing's post-split retention of any remainder shares (until distributing them); and (2, 3, 6, 7, 8, 9, 10, 11) no gain or loss recognition for either party or for Distributing shareholders — except Distributing regarding deductions or income attributable to debt redeemable at a premium or discount and interest expense accrued in a debt exchange — and with Distributing debt payment not precluding qualification as payment to a creditor, domestic "Sub1" being the creditor. (4, 5, 12, 14) Assets' basis/aggregate basis for recipients will be unchanged from, and their holding period will include, that of the previous owner or of exchanged Distributing stock held as a capital asset. (13) Exchanged shares not directly identifiable due to differences in purchase dates or prices may be designated as appropriate. (15) Earnings and profits will be allocable between Distributing and Controlled. (17) Payments between Distributing and Controlled (or affiliates) regarding obligations arisen pre-distribution and becoming fixed and ascertainable afterwards will be treated as occurring immediately before. (18) Cash received in lieu of a fractional Distributing share will be treated as the latter and disposed for cash. (19) Controlled will not be a Distributing successor for purposes of the five-year rule on reconsolidation under §1504(a)(3). [PLR 2023004005]
Mexico's AMLO Pledges Pemex Financing that Sparks Bond Rally (2)
Mexico is developing a plan to help Petroleos Mexicanos pay off some of its $105 billion in debt through measures such as tax reduction or a transfer to the government, sparking a rise in the oil company's bonds.
IRS PLR: Corporate Reorganization Transaction Rulings Issued (§368)
Distributing and Controlled will each be a "party to a reorganization" within the meaning of I.R.C. §368(b), the IRS ruled, finding that neither party will recognize gain or loss on the contribution or distribution. Controlled's holding period in each asset received in the Contribution will include the period during which Distributing held the asset. Sub 3 will not recognize gain or loss (and no amount will be includible in income) upon the receipt of Controlled stock in the Distribution. The aggregate basis of the Distributing stock and Controlled stock in the hands of Sub 3 immediately after the Distribution will be the same as that of Sub 3 immediately before the Distribution, allocated between the stock of Distributing and controlled in proportion to the fair market value of each in accordance with Treas. Reg. §1.358-2(a) and (b). Earnings and profits, if any, will be allocated between Distributing, Controlled, and Distributing. [PLR 202304007]
IRS PLR: Reorganization Prior Ruling Not Affected by Additional Facts; Receiver of Stock Will Account for Basis Increase in Recognizing Gain (IRC §1503)
In a supplemental ruling addressing an international group's reorganization, the IRS said no foreign use is considered to occur with respect to a certain country's dual consolidated loss solely as a result of an item of deduction or loss attributable to the "timing difference liabilities" (Treas. Reg. §1.1503(d)-3(c)(7)) referred to in the prior ruling (PLR 202110015), despite changes to three transactional steps (e.g., their dates of occurrence), including a distribution from domestic Parent's indirectly owned foreign subsidiary ("Entity 2") to its owner ("Entity 1," wholly owned by Parent). For each share of Entity 2 stock transferred in the distribution, the IRS ruled, Entity 1 will take into account the appropriate portion of the §961(a) basis increase with respect to the share in determining adjusted basis under §961(b)(1) and recognize resultant gain under §961(b)(2). [PLR 202304008]
Rare Breed Ordered to Stop Selling Triggers Deemed Machineguns
A pair of companies have been temporarily ordered to stop selling machinegun conversion devices, after a federal court in New York said there was probable cause to believe the defendants conspired to circumvent firearms regulations.
COST - Council on State Taxation
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On 6th February 1952 it was announced that Mountbatten's cousin - King George VI (1895(1936-1952) had died in his sleep at Sandringham House, the King's country home in Norfolk. He was just 56yrs old and was succeeded by his eldest daughter - Princess Elizabeth, The Duchess of Edinburgh as Queen Elizabeth II (1926(1952- ). After a period of laying-in-state in Westminster Hall, his funeral took place on 15th February 1952 at St George's Chapel, Windsor. Mountbatten attended the funeral and as the late King's
Personal Aide-de-Camp (ADC(P), he walked beside the King's coffin in the same way his own father had done for Queen Victoria (1819(1837-1901) and King Edward VII (1841(1901-1910).
Following the death of King George VI (1895(1936-1952) it meant that Mountbatten's connection and influence with the reigning Sovereign increased. Already a cousin of the late King and related to most of the Royal Houses of Europe, his nephew - Prince Philip, The Duke of Edinburgh (b.1921) was the husband of The Queen. Prior to his marriage, Mountbatten's nephew had became a naturalised British subject in 1947 and adopted Mountbatten as his own surname. This was a chance for Mountbatten to take advantage of this new dynastic connection and began to openly brag that the ruling House was no longer Windsor but that of Mountbatten.
RIGHT: The Funeral Procession of King George VI
in St George's Chapel, Windsor Castle -
Mountbatten is behind Prince Edward,
The Duke of Windsor (King Edward VIII) who is flanked by Prince Henry, The Duke of Gloucester
and Prince Edward, The Duke of Kent
The arrival of Queen Elizabeth II & Prince Philip, The Duke of Edinburgh
at Heathrow Airport, London - having returned home from Kenya
following the death of King George VI.
Mountbatten (left) was in the official welcoming party
Apparently Mountbatten's views were reported back to the aged Queen Mary (1867-1953), whose husband King George V (1865(1910-1936) had founded the House of Windsor in 1917. Perhaps his personal ambitious aims of greatness was just pride, but some saw it power crazed - either way, it forced Queen Elizabeth II (1926(1952- ) to seek advice from The Rt Hon. Sir Winston Spencer-Churchill (1874-1965), the then Prime Minister who had returned to office following the General Election in October 1951. In one of her first official announcements of the new Reign, the new Queen declared on 9th April 1952 her "Will and Pleasure that I and My children shall be styled and known as the House and Family of Windsor, and that my descendants who marry and their descendants, shall bear the name of Windsor". Mountbatten's hopes that the reigning Royal House would bear his own family name had been thwarted.
Mountbatten on-board HMS Surprise
for the Coronation Fleet Review at Spithead, June 1953
Mountbatten & Edwina -
The Earl & Countess Mountbatten of Burma
in Coronation Robes 1953
Mountbatten returned to the Mediterranean to serve as Commander-in-Chief, Mediterranean Fleet and from June 1952 as NATO Commander Allied Forces Mediterranean and was promoted to the substantive rank of full Admiral on 27th February 1953. Upon his promotion, Prince Philip, The Duke of Edinburgh (b.1921) sent a congratulatory telegram to his uncle. The Duke (who had been previously promoted to Admiral of the Fleet in January 1953) jokingly said - "keep it up - you may catch up one day!"
Mountbatten's family in Coronation Robes 1953 -
(left to right) - Pamela, Mountbatten, Edwina (seated),
John, 7th Lord Brabourne & Patricia
On 10th March 1953, he was appointed Personal Aide-de-Camp (ADC(P) to his second cousin once removed - Queen Elizabeth II (1926(1952- ) and both Mountbatten and Edwina were in the procession at the Coronation on 2nd June 1953. Mountbatten relished this opportunity to 'dress up' with as many orders and decorations as possible to add to the colour and pageantry the Coronation offered. The 'new Elizabethan era' brought optimism and hope to the country, for Mountbatten some would say it only brought him more opportunity for self-interest.

redpajama_set_name: RedPajamaCommonCrawl


New Caledonia is a French overseas territory and combines the laid-back lifestyle of the South Pacific with the sophistication of the French culture. The capital, Noumea, offers a rich past to delight the history buffs, alongside Colonial houses, Melanesian sculptures, museums, a botanical garden and Zoo. The countryside offers gorgeous beaches, dazzling lagoons and underwater wonderlands.
Here is your ideal opportunity to learn French which is New Caledonia's official language, with experienced language teachers who regularly receive groups of English speaking students. CREIPAC is a public institution dedicated to the teaching of French language in the Pacific region. The school is situated in charming old historical buildings by the sea, set amid frangipanis and palm trees where students of all ages are taught French in a relaxed island atmosphere. A large range of classes which are tailored to the needs of the students is offered and conducted by fully qualified native French-speaking teachers.
French Language Lesson – The lessons will be focused on conversational French, giving students a number of useful phrases and expressions that can be used during their time in New Caledonia.
Amedee Lighthouse- Take a day excursion on the Mary D boat. There will be time to walk around the island, view the coral reefs from glass bottom boats, and climb the lighthouse. This excursion also includes a tropical island lunch and performance on the beachfront, which will showcase the best of Melanesian culture and dance.
Noumea Orientation TChou Tchou Train Tour- The Tchou Tchou Train takes you on a fun guided tour of Noumea. Starting from Anse Vata bay we stop at the Ouen Toro lookout point and then carry on to the Cote Blanche – a favourite spot for walking and jogging. Continue on to Faubourg Blanchot, where old residential buildings and colonial houses can be viewed, before heading up to the Notre Dame de Pacific lookout point. After enjoying the 'FOL' viewpoint over Noumea city centre the train takes you into town before returning via the marinas and bays.
Full day with Homestay Families- students will spend the day with your host family and have a unique opportunity to experience what daily life is like for locals in Noumea. Host families will include all meals on this day.
There is no better way to learn the language than experiencing the day-to-day language immersion that comes from living with a host family. Travelbound can offer students the exciting opportunity to experience a country's culture and local customs first-hand in a practical environment which is designed to provide an authentic language education.


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New article: the Manifesto for teaching online as a provocation
The Manifesto for Teaching Online, created by the digital education team here at Edinburgh University, takes a position and provokes debate around what we believe to be the vital trends in the relationship between contemporary education and technology. In this new article within Digital Culture & Education, Jen Ross, Sian Bayne and I talk about the evolution of the manifesto (it was first created in 2011 and then reimagined in 2016), including the reaction is has generated among the academic community. As our abstract describes:
The Manifesto was written as a provocation, sitting outside the usual forms of representation of academic knowledge and deliberately brief. It was intended to stimulate ideas about creative online teaching, and to reimagine some of the orthodoxies and unexamined truisms surrounding the field, and emerged directly from the research and teaching activities of its authors.
By comparing the statements that made up each version of the manifesto, our article helps to surface how the critical questions around digital education have evolved in a relatively short period of time. At the same time, the article demonstrates how the non-traditional form of the manifesto - in each instance it has been punchily presented via postcard, video and website rather than conventional academic discourse - can in itself help to expose some of issues that we believe are central to the changing nature of digital education.
Ross, J., Bayne, S., Lamb, J (2019). Critical approaches to valuing digital education: learning with and from the Manifesto for Teaching Online. Digital Culture & Education, 11(1), 22-35 URL: https://www.digitalcultureandeducation.com/volume-11/
Making research visible
Later today I will be contributing to Making Research Visible, an event organised by the Research and Knowledge Exchange Office here at Edinburgh University. The aim behind the day is to explore the different ways that we can think about the accessibility and visibility of our research, for instance through social media. My input will be to talk about the process behind the video I created for the Manifesto for Teaching Online. I will argue that we can raise the profile of our work by presenting it visually. This is the video:
and here are the slides I will present this afternoon:
The portability of the video format, combined with the ability to convey a considerable about of content within a short space of time, allows us to extend the reach of our academic work, for instance through the sharing capacity of social media. In my presentation I will also describe how the medium provided an opportunity to match the representational form of the video with the following Manifesto statements, thereby enacting and advancing the same arguments:
Text has been troubled: many modes matter in representing academic knowledge
Remixing digital content redefines authorship
Arguing for the value of visually-mediated research does not mean dispensing with more conventional printed ways of sharing our research. Neither does it mean that the visual form will always be an appropriate way of sharing academic knowledge. All the same, in our increasingly networked and visually-mediated world, the video format is increasingly in-tune with increasingly multimodal literacy practices and representations of academic knowledge.
See also:
Manifesto for teaching online: reaction!
Reaction! (Manifesto for Teaching Online)
The Manifesto for Teaching Online is a series of short statements created by the Digital Education group at the University of Edinburgh. The Manifesto articulates a position about online education that informs the work of the Digital Education group (of which I am part) and the MSc in Digital Education programme it leads.
Earlier today (1 November 2016) my colleague Siân Bayne (Professor and Personal Chair of Digital Education) spoke about the Manifesto during her keynote presentation to the Next Generation: Digital Learning Research Symposium being held by National Institute for Digital Learning in Dublin City University. Within her keynote Siân showed a short video that I prepared to support the Manifesto. As I sat at the back of an Architecture class this morning (as part of my Doctoral research into multimodal assessment) I sensed from the flurry of Twitter-notifications lighting up my phone that the Manifesto has attracted some interest.
I have since looked back through an impressively lengthy conference hashtag to pull together some of the responses to the Manifesto. The Manifesto was always intended to be provocative and to encourage reflection and debate therefore it has been intriguing to see how different statements from the Manifesto resonated across the audience. I'll let the Twitter commentary speak for itself.
#NextGenDL @sbayne takes to the stage at @DublinCityUni to talk about the wonderful 'Manifesto for Teaching Online' https://t.co/jhlykShoAf
— Mary Loftus (@marloft) November 1, 2016
Distance is temporal, affective, political, not just spatial. Thoughts from @sbayne #nextgendl
— Dr Briony Supple (@babybee333) November 1, 2016
'We are the campus' re distance learners is also useful to challenge to Teresa May's 'citizen of the world=citizen of nowhere' #nextgenDL
— louisedrumm (@louisedrumm) November 1, 2016
#NextGenDL 'The Manifesto for Teaching Online' - the video shared by @sbayne - a thought-provoking few minutes https://t.co/E9Nik944BF
"Online teaching should not be downgraded to facilitation" #nextgendl
— Gavin Henrick (@ghenrick) November 1, 2016
https://t.co/Vxqbmnviv1 Edinburgh in Dublin - growth of a manifesto #nextgendl
— Clare Thomson (@ClareThomsonQUB) November 1, 2016
A must read! Also has link to video https:/onlineteachingmanifesto.wordpress.com @johbees @tomomara @id_ucc #nextgenDL
#nextgendl @sbayne - 'Don't succumb to campus envy. We are the campus'
Richly layered, thought provoking keynote from @sbayne opening #NextGenDL "The Manifesto for Teaching Online" https://t.co/w5NPo1itlK
— Stuart Johnson (@stjlaex) November 1, 2016
*fabulous* video being shown by @sbayne - so many takeaways #nextgendl #esaidl
— Enda (@donenda) November 1, 2016
Asking □ questions @sbayne @NIDL_DCU #nextgenDL pic.twitter.com/hMI8fvKoli
— DDLETB (@ddletb) November 1, 2016
Prob my fav point from @sbayne & @EdinburghUni's manifesto for teaching online: Distance is a positive principle, not a deficit #nextgenDL
— James Brunton (@DrJamesBrunton) November 1, 2016
"Need to attend to the materialities of digital education. The social isn't the whole story" - @sbayne #nextgendl
#NextGenDL @cesitweets manifesto as a call to attention
— Adrienne Webb (@dublinwebb) November 1, 2016
"Algorithms and analytics re-code education: pay attention", one point from the @EdinburghUni Manifesto for Online Learning #nextgenDL
— Barry Ryan (@CBS_Lecturer) November 1, 2016
"We welcome our new robot colleagues" - @sbayne :) #nextgenDL
The Manifesto for Teaching Online (video)
Remixing the nature of authorship
Manifesto for Teaching Online (2016) - video
I was recently invited to make a video to accompany the Manifesto for Teaching Online (2016). The Manifesto comes from the team behind the MSc in Digital Education at the University of Edinburgh and comprises a series of short statements which articulate what it means to teach within digital learning environments. Whereas our work to put together the Manifesto was collaborative, the video should be seen as my own personal interpretation and response each of its 22 statements. Here's the newly completed video:
Rather than trying to explain how I attempted to represent the different statements in the Manifesto, I'm instead going to describe how some of the key ideas around online education influenced my approach as I put the video together.
To begin, reflecting the growing interest in the multimodal character of digital scholarship, I spent time thinking about how the particular configuration of images and sounds could work together in juxtaposition, or what Carey Jewitt (2009) has described as the way that meaning emerges from the particular relationship between different modes. This became quite an iterative process where I would start with a rough idea in response to a Manifesto statement, which would in turn prompt the gathering of field recordings, which then sparked a visual idea and subsequently led to the creation or collection of further sounds. Maybe the best example of this from the video is the 'Digital Natives' statement where I started off thinking about Bronislaw Malinowksi's Argonauts of the Western Pacific (1922) and ended up burying a Nokia 5510 (1998) in a sandbox.
Whereas the critical interest in multimodality is often concerned with focusing its gaze on the semiotic resources at work within a document, an artefact or a communicational event, sociomateriality asks us to pay attention to the ways that the wider milieu shapes our meaning-making practices. Therefore where some of the images/sounds in the video seem haphazard or untidy it should be seen/heard in light of what Fenwick et al. (2011) describe as:
'the minute dynamics and connections that are continuously enacting the taken-for-granted in educational events: the clothing, timetables, passwords, pencils, windows, stories, plans, buzzers, bubblegum, desks, electricity and lights – not as separate objects, but as continually changing patterns of materiality.' (2011, p.8)
I also wanted the video to itself provoke questions about digital authorship, ownership and plagiarism. For instance, what responsibility do we have to the author of a piece of work that we record and then remix beyond its original form or meaning? What are the ethical implications of adding reverb to someone's voice or recolouring their textile work? And how do the conventions of referencing and plagiarism that were conceived around words-on-the-page, take account of video and other digital formats? These are questions similar to those raised by Kathleen Fitzpatrick (2011) in her work around digital authorship and it seemed fitting that she should 'appear' in the video.
Finally, as I prepared the video I also wanted to challenge the visual conceptualisations of online teaching which neglect the physical places where the corporeal bodies of teachers go about their scholarly business. Behind the virtual worlds, learning management systems and social media spaces that are often used as icons of online, there exists the campus, the cafe and the couch. These 'teaching spaces' are represented through sight and sound: an office on the 4th floor of St John's Land in the School of Education; the space at home where I write and read and where I worked on the video itself.
I hope you enjoy the video.
Fenwick, T., Edwards, R. & Sawchuk, P. 2011. Emerging Approaches to Educational Research: Tracing the Sociomaterial. (Oxon, Routledge). pp. 1-18.
Jewitt, C. 2009. An introduction to multimodality. In The Routledge Handbook of Multimodal Analysis. Jewit, C. (Ed) (London, Routledge): pp. 14-27.
'Kathleen Fitzpatrick: "The Future of Authorship: Writing in the Digital Age"'(2011) YouTube video, added by FranklinCenterAtDuke [Online]. Available at https://www.youtube.com/watch?v=v4qq01Qskv0 (Accessed 12 June 2016)
Malinowski, B. [1922}. Argonauts of the Western Pacific. Prospect Heights, 10 IL: Waveland Press, Inc. Pp. 1-25 (Introduction).
Remixing the nature of authorship
The Manifesto for Teaching Online was conceived in 2011 by my colleagues within the Digital Education group at the University of Edinburgh. It set out to articulate a position - and provoke discussion - surrounding online education. My contribution to the original Manifesto was the preparation of a short home-made video that offered a visual representation of the twenty statements. I revisited and revised the video in 2013 with a closer attention to how the images could align with the messages that I felt the Manifesto was trying to convey.
Four years down the line I've been very glad to participate in the reconsideration and reconfiguration of a 2015 version of the Manifesto for Teaching Online. The notion of the remix features prominently - loudly! - in this new Manifesto.
One of the things that I like about the Manifesto is its intention to prompt discussion rather than dictate a set of hard-and-fast rules: we are encouraged to approach and interpret the statements in our own way. My own take on the 'Remixing' statement is as follows. The increasingly vast and varied amount of digitally-mediated content enables us to construct knowledge in new and exciting ways. At the same time we have access to a growing array of devices and other technologies that allow us to convey or re-shape what we draw from the growing body of digital content. This in turn pushes us to rethink what we understand by 'authorship' and 'composition' of scholarly work. To illustrate my point in a very basic way I've created this (very basic) animation:
Returning to my interpretation of the 'Remix' Manifesto statement, the digital content that I drew on within the animation features audio taken from two web-hosted video clips. This includes a seminar discussion on the subject of the 'digital city' featuring Mathias Fuchs from Leuphana University. I also introduced the voice of Kathleen Fitzpatrick, taken from a lecture she delivered on the subject of digital authorship, at Duke University. The music track is 'Scratched' by Etienne De Crecy (no explanation required). Listen carefully and you'll also hear the sound of needle static, previously downloaded from a sound effects archive and unearthed from my iTunes folder. The digital devices and technologies that I used to put the animation together meanwhile included my computer, an iPhone for the lazy recording of sound from the video clips, and then software in the form of PowerPoint, Photoshop and SoundStudio.
Perhaps more interesting than the animation itself is the questions that it asks about the way that the scholarly remix problematises conventional understandings of composition and authorship. For instance, how much of the animation is really my work? If there's any merit in the animation, how much of it is attributable to the technology? Is it ethical for me to have taken Mathias Fuchs' voice out of context? How would Kathleen Fitzpatrick feel about my manipulation of her voice with extra reverb? And, as Fitzpatrick points out herself (2011), how does this type of 'mash up' sit within existing guidelines surrounding plagiarism?
In keeping with the ethos of the Manifesto, with an eye to encouraging reflection I won't try to answer the questions that I've drawn attention to here. I'll include some references though, just to be on the safe side.
De Crecy, E. (2000) Scratched. Tempovision [CD]. Paris. Disques Solid.
Fitzpatrick, K. (2011). The digital future of authorship: rethinking originality. www.culturemachine.net. 12: pp.1-26.
'Kathleen Fitzpatrick: "The Future of Authorship: Writing in the Digital Age"'(2011) YouTube video, added by FranklinCenterAtDuke [Online]. Available at https://www.youtube.com/watch?v=v4qq01Qskv0 (Accessed 24 October 2015)
'Mathias Fuchs - Remixing Digital Cities' [video] (2013) Transmedia.de. Available at at http://www.transmediale.de/content/presentation-mathias-fuchs-remixing-digital-cities (Accessed 24 October 2015)


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Mar 23, 2014 - 11:21 8 Comments
UV020 / Various Artists by Uncanny Valley
It's time to celebrate! At catalogue number 20 Uncanny Valley extends its compilation-concept to 12 tracks spread over three records, one CD or as a bundle if you prefer digital. With new music by label-regulars like Jacob Korn, Cuthead and Credit 00, friends like RVDS & K'Alexi or Filburt and fresh talents like Götterkreis & Steve Kasper it is an exciting ride along the winding roads through the Uncanny Valley. The three records are visually linked with distinctive artwork by the ever-reliable Paul Waak.
Part 1 starts off in style with "Art Of The Track" by RVDS & K'Alexi Shelby. On their debut track for Uncanny Valley the Hamburg-Chicago duo created a classic tribute to the drum that evolves into a BIG track with a killer acid line and floating synths. After that, Credit 00 shows off his newfound love for catchy sample choice once again. "Obsessed" is a killer track that also persuades with its catchy bass line. Sneaker delivers a bouncy remix for "Function" by Dresden's Optokoppler. With extra vocals by himself and Ewa Smyk they play with sexual stereotyping in a fun and very danceable way. "2×4" by CV30X instead is dubby chords and spooky sounds with an easygoing vibe that extends CVBox' much beloved sonic palette.
Part 2 sees the long awaited return of Jacob Korn whose "Der Don" is his first production for Uncanny Valley since his acclaimed album "You & Me" in 2012. With overlapping strings and thrilling beats it's an epic dance floor banger and Jacob Korn at his best. Dresden's Götterkreis and Steve Kasper put their focus on percussions and dub techniques. Their "Puli Kali (Rooted Dub)" is a well-executed combination of dubby Techno and funky UK bass music. Also new to the label is Lounge 44 who works up a Soul tune into a climatic House track in best cut-up fashion. Kornhead aka Jacob Korn and Cuthead throw together their preferences for pumping beats and jazzy samples which results in a laid back House track that actually wanted to be Hip-Hop jam.
Part 3 starts with a bang and "In der Weltraumdiskothek" by mysterious Dresden based producer DC Production. If you've ever wondered what music would be played at the night club of the Ewoks this tune might be the answer. "Nuthin Wrong Here" is Scherbe to the bone with his stumbling beats, dirty synths and heartbreaking samples. We also have a big heart for Disco here at the valley and this is proven by Sandrow M & K_Chico who put a smile on our face with catchy guitar licks, bouncy bass lines and cheesy vocals. "Space Dancer", what more could you desire? Finally, Filburt from Leipzig brings things down to a peaceful end with his slightly melancholic "My Time".
Buy CD/Vinyl
Uncanny Valley Special on E-Lodie, Radio 100,7 Luxemburg:
[…] public-service radio station in the Grand Duchy of Luxembourg. On the occasion of the relase of the Uncanny Valley 20-compilation Host Yves Stephany asked Albrecht, Conrad and Philipp about the label's history […]
Scherbe:
[…] Uncanny Valley family which he underlined with both the wonderful "Nuthin Wrong Here" on the UV20-compilation and with his second EP for the label, the aptly titled "Late Nite […]
Sandrow M:
[…] Sandrow M does not only know pretty much everybody in Dresden's electronic music community, he is also an active member and contributor to its development and likewise to its social life. Whether it was with his former label Etui Records or now as an intergral part of Uncanny Valley's artist roster. His idea of Techno and House is distinctly marked by a love of experimentation resulting from his musical occupation with Jazz, IDM, film music or even classical music. After everything started with the label he soon got together with Break SL. A new project was born. Ever since, C-Beams are on a mission to bring their charming tracks and thrilling synthesis of a DJ and live set to the people with Sandrow supporting Break SL's DJ foundation with partly familiar solo themes and partly own bass lines and layers of sound that come out of his keys. After his contribution "The Three Trees" for the UV010-compilation, he delivered the "Prayervan EP" in 2013. His first solo record for Uncanny Valley is a perfect example for both his comprehensive taste in music and his production skills. Also his remix for Alex Ketzer's "Falling Off" was released on UV015 and a live version of his indestructible "Prayervan" is featured on "Uncanny Vacation". And don't forget the groovy "Space Dancer" he put together with K_Chico for the UV20-compilation. […]
[…] After releases on Labels such as Running Back, Skylax or Permanent Vacation, a brilliant first release on Steffi's Dolly Label (the highly acclaimed 'Supakrank') and of course Uncanny Valley he now belongs to the spearheads of the German house scene with his tracks and remixes as well as his live sets much in demand. He has played live pretty much everywhere: In the USA, in Chile or Japan, in European Techno strongholds such as London, Barcelona or Rome and of course in all the good clubs in Germany. After 2011 has already been heavy for Jacob with his summer tune "She", 2012 was another special year. Uncanny Valley released his debut album "You & Me" and besides being a record full of collaborations, it was also the album of the year for many dance music lovers. 2014 was the year of the comeback for Jacob with his acclaimed EP1 and the contribution "Eieiei" on the "Uncanny Vacation"-EP as well as the gloomy and anthemic "Der Don" for the UV20-Compilation. […]
Sneaker:
[…] Room) it was time for the single EP 'Java/Sumatra' in summer 2013 on Uncanny Valley. For The UV20-compilation he contributed a remix for Optokopplers "Function", a tour de force in true Sneaker […]
Steve Kasper:
[…] or "Puli Kali (Rooted Dub)" he put together with felloq local Götterkreis for the UV20-compilation. As part of the Sub Sickness crew again, he is taking care of Dubstep in […]
Credit 00:
[…] For his own music he's inspired by cannibal movies, number theory and birds. Still, his music is not easy to pigeonhole. After all, he loves Synth Wave, Electro, Afro, Kraut, Kosmische, Disco, Italo, Miami Bass and other Proto stuff – a lot of machine music. "Wave Memory" and "Eiserne Lunge", his first tracks for Uncanny Valley, are good examples for this unpredictability. Finally in 2012, "The Living Room EP" gave space for his vision of electronic music over the whole length of a record. After the raunchy EP "Ice Cream" in 2013 he was busy with establishing the new UV sub label Rat Life which he curates. But we shouldn't forget that catchy "Obsessed" tune he contributed to the UV20 compilation. […]
Steve Kasper - DAVE:
[…] After Steve discovered Dubstep, the parties became more numerous, bigger and musically versatile. His dedication to Dubstep is reflected in his more recent productions. In spite of his young age, he is up to every trick when it comes to producing hot tunes. Good proofs of that are not only the three releases on jamendo.com but also his constantly evolving live set. As part of the Sub Sickness crew again, he is taking care of Dubstep in Dresden. At Uncanny Valley he is responsible for the required twist, for example with his "Unvexed Dub" on UV010 or "Puli Kali (Rooted Dub)", a track he put together with his local friend Götterkreis for the UV20-compilation. […]


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Knowing Jesus makes all the difference.
As much as we would like to have it in a box, we must realize that happiness is a way of life. Practicing mercy provides many opportunities to cultivate happiness in our lives.
To be happy, you must practice integrity to enable you to bring wholesomeness in all areas of your life.
Being generous is a blessing that keeps on giving. No one has ever gotten poor by giving (Mother Theresa).


The first 'Girl Meets World' trailer is here; are we excited?
The first Girl Meets World trailer is here and while we love seeing Topanga again, seeing Corey again, only this time as a dad, is kind of killing our buzz. I know I said I was looking forward to seeing more Danielle Fishel finally when I called her one of the 50 fascinating women to watch in 2014, but now that I have seen the trailer, uh, I don't know.
Maybe it's just because there's WAY too much of that damn Cory in it. I'm still holding out hope, but my anticipation level isn't as high as it once was. What do you think?


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The First Hotel in Space Is Scheduled to Open in 2022
By Lauren Rearick
CGI render of a satellite view of America from space with night city lights. planetEscobar Studios/Getty Images
Your next vacation could take you into outer space. If you've ever dreamed of sleeping beneath the stars or waking up next to the moon, a possible space hotel could make all your fantasies of becoming an IRL Zenon come true.
Beginning in 2022, the Aurora Station will blast off, and you, along with five other friends could be onboard. The project, which was created and announced by Orion Span, has dubbed itself to be the first luxury hotel in space. And for $9.5 million a person you could float around in a space hotel for 12 days, complete with two crew members as your galactic guides.
For those who can afford the ride, the hotel promises to offer a pretty unique experience. The press release announcing the hotel promises that along with being able to fly about the cabin and enjoy the benefits of zero gravity, you'll also be able to peer out at the Earth below, grow your own food, and participate in some virtual reality experiments. Those enjoying their stay in space will reportedly witness 16 sunrises and sunsets, every day. And don't worry, you'll be able to update all your social media feeds as needed because the hotel is equipped with Wi-Fi.
Securing a place aboard Aurora Station will require some training, though. Orion Span explained n their announcement that all aspiring astronauts will go through a three-month "Orion Span Astronaut Certification."
In a statement, Orion Span founder Frank Bunger explained that the whole point of the hotel is to "to make space accessible to all." That's one mission we can definitely get behind.
Related: Here's EXACTLY What It's Like to Train for Space Travel
Keywordsspace
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An Invitation: Call for a Fossil Fuel Free Pension Boards UCC Option.
An invitation to join the PRAISED! movement from the Rev. Dr. Jim Antal.
Two years ago our General Synod voted to divest from fossil fuel companies. Our witness has helped to inspire hundreds of institutions around the world to do likewise. And thanks be to God for our United Church Funds! UCF took only 16 months to provide our churches and related institutions with a first-of-its-kind Beyond Fossil Fuel Fund, and I urge your church to utilize this investment opportunity.
If you are an investor in the Pension Boards Investment Program, as I am, and if you share the moral urgency I feel about our planet's climate, then I hope you will accept this invitation.
I'm inviting you to join me in helping the Pension Boards create a new fund that would mimic UCF's Beyond Fossil Fuel Fund. We can help by pledging to transfer some amount of our Pension Boards investments to such a fund if and when it is created. By inviting, collecting and aggregating the pledges from scores -- and I hope hundreds -- of investors in the PBUCC, we will be able to demonstrate the viability of a fossil fuel free fund option for Pension Board investors.
Email a completed copy of the simple table to divest@macucc.org.
Retirees already receiving their annuity should not respond to this invitation.
Share this invitation with your UCC colleagues.
Your information will be entered on a spreadsheet. The aggregate total number of responses and the total amount of pledged will be made widely available. The only person that the spreadsheet will be shared with will be the incoming CEO of the Pension Board UCC, Inc.
I'm pledging to transfer $100,000 into a fossil fuel free fund if and when the PBUCC gives me that option. Please join me. Copy and paste this table into an email, complete the 6 blank cells in the table, and send to divest@macucc.org.
Complete the simple table above.
Questions may be emailed to: divest@macucc.org.


Driving in summer could be more harmful than you might imagine. It is not only the simple fact that there are more cars in the street, driving to and from vacations but the warmth itself could pose a hidden risks. Your car can achieve extreme temperatures in the time of year that can sometimes result … Continue reading "Automobile Fire Security Made Simple: Safeguard Your Family This Summer"


New carpet installation price comparisons including costs related to subfloor, stairs and carpet removal. Learn the best way to source the cheapest installation estimates from local installers vs carpet stores and DIY installation costs.
When it's time to get new carpet installation estimates you'll want to know how to find the lowest prices based on the specific requirements of your new or replacement carpet installation project. This guide to new or replacement carpet installation costs will help you understand what to expect and what to budget for the work. For an exact cost please apply for free estimates from local qualified contractors.
You might also be interested in browsing our Carpet Price Comparison Guide for information on the cost of carpet installation in a list of major metropolitan areas. The page includes reader-submitted installation prices with details on the brand of carpet installed and where in their homes it was placed. You'll also find carpet prices for the most popular brands in the industry like Mohawk, Stainmaster, Shaw, Milliken, Fabrica and many more.
We also have pricing for carpet repair and carpet cleaning.
Calculating carpet installation prices is not as simple as multiplying the amount of material by a per square foot rate. Few installers use such a simple method to calculate their prices.
Most installers take several additional factors into consideration when producing their written estimates for installing carpet.
Number of rooms: It takes much longer to install 400 square feet of carpeting in a hallway and three small bedrooms, for example, than in one large family room. There is far more planning, measuring, trimming, gluing seams and attaching of the carpet to perimeter tack strips. Therefore the number of rooms to be carpeted is a greater factor in determining the cost of carpet installation than merely the total square footage.
That said, homeowners also need to be aware that there is a significant cost to install carpet regardless of how small the job may be. A professional installer will set a minimum price for call out and labor to make even the smallest job worthwhile.
In short, any unusual requirement might raise the cost to install carpet.
Subfloor preparation: The subfloor must be level and free of fasteners prior to carpet installation. If the installer has to remove staples, fill gaps between subfloor sheets, sand the edges of warped sheets or replace damaged sheets, the cost of installation will go up accordingly.
Stairs: A separate estimate is typically included for installing carpeting on stairs and landings. Expect estimates of $3.75 to $12 per stair or landing based on the specific material being installed and any complexities such as tread-only carpeting or the material used as a runner on hardwood stairs, leading to both edges requiring special treatment.
Transitions: As mentioned above, the amount of trimming that's required to carpet an unusually shaped room can impact your carpet estimate. Similarly you also need to budget for transitions from one room to another or one flooring type to another. As well as added labor costs for each transition you should factor in the cost of transition strips that can range in price from $6 (pewter) to $45 (natural wood) per strip.
Removing and disposing of old carpet: This is a place you can save some money on the job. Cost of removing carpet ranges from $0.45 to $0.90 per square foot based on difficulty. Disposal of the carpet can double that cost. Call your local recycling center to find a facility that takes carpet. This will reduce your disposal costs and keep the material out of a landfill.
So, how much does it cost to install carpet? All of the factors previously mentioned affect the price you'll be quoted when you request your carpet installation estimates, so below you will see prices per square foot for basic, intermediate and expensive carpet installation jobs based on the complexity of your carpet install project as well as the work you can expect to be included in your quote.
The more square feet of carpeting installed, the lower the cost per square foot should be, all else being equal. This is because one large job is more cost-effective for the crew than several small jobs in terms of travel time, labor cost and setup on the job site.
The range of pricing and overlap reflects the fact that most jobs don't fit neatly into any one category.
The installation prices above have been based on a completely new carpet installation project. We often get asked whether the cost to replace a carpet is cheaper than installing brand new carpet from scratch. For the most part the answer is no, if you're replacing an old carpet, which most homeowners are, then there's not very much that can be salvaged from the old installation. The chances are the carpet padding will need replacing along with the carpet so typically it makes more sense and saves time just to remove everything and start over.
There are two keys to getting the best and lowest carpet installation cost – comparing prices at local carpet stores and getting estimates directly from multiple flooring installers.
Compare prices from local stores: Flooring stores typically package installation as part of the total estimate they provide, if you request it. Check the leading carpet retailers where you live to find which has the cheapest installation costs.
Cheap is good but free installation is a myth! Offering free carpet installation simply means that the cost is going to be recovered in the price charged for the carpeting, padding, floor preparation or other expense. So beware of enticing offers from the big box stores like Home Depot or Lowes.
Few flooring stores have their own installers on staff. Instead, they contract out to independent carpet installers, pay them and hide the cost in the carpet estimate they give the homeowner. Ignore "free installation" gimmicks; instead, consider head to head estimates from local flooring stores against big box retailers and discount carpet warehouses for the total cost of the carpet and installation.
Get estimates directly from local carpet installers: From the following options, going direct to local contractors will yield the best installation costs.
When you purchase the flooring materials and the installation separately, there is nowhere to hide costs that boost the price.
Contact at least three carpet installers, and let them know that you are gathering estimates from several contractors. When they know they're competing for the work, they'll give you their lowest installation prices.
This process gives you the opportunity to learn about the installer, something that isn't possible when the carpet store or decorator subcontracts the job of installation.
Find out about the experience of the crew that will be doing the installation. This is more important than how long the company has been in business. The process allows you to choose the installation company with the right combination of price and expertise.
Installing the carpet yourself is the way to save the most money, but only if you do the job correctly. Living with carpet issues such as a loose fit or seams coming apart is a hassle. Fixing those issues is expensive.
Keep this in mind: The cost of carpet installation is about 30% of the package when basic, low-cost carpet is chosen, and it can be less than 10% of the total when expensive carpet is installed. You'll need to compare those savings with the cost of the tools and supplies required. See below for a breakdown of DIY carpet installation costs.
If you choose DIY carpet installation, take careful notes from online tutorials or get the help of a friend with carpet laying experience. Here are the basic steps.
Step 1: Measure each room, and add the measurements together. Add 10% extra for waste and to have a small amount of carpet left for future patches and repairs.
Step 2: Remove all staples and debris from the floor. Fill gaps between subfloor sheets with floor leveler. Use a belt sander to sand raised edges.
Step 3: Install tack strip around the perimeter of the room. The old strip should be used only if it is in excellent condition.
Step 4: Install padding to within an inch of the tack strip.
Step 5: Lay out the carpet in an open space such as a garage or the driveway, and pre-cut it with a few inches of margin on each side. Carry it into the house, lay it out.
Step 6: Trim the carpet pieces to fit walls, corners and obstacles, and use a knee kicker to stretch the carpet onto the tack strip.
Step 7: Use hot seam glue to join carpet seams.
This list includes the cost of tools, supplies and services required for carpet removal and disposal and installation of the new carpeting. Tool cost ranges are based on the quality of the tools you choose.
You can rent the more expensive tools at your local home improvement store or rental center.
Your time is valuable, and here is the number of total hours you can expect to spend installing 1,000 yards of carpeting with one person. Cut the number of hours in half for a 2-person crew.
It can be a challenge to get estimates from carpet installers. You might need to contact as many as ten to get a timely reply from three. Another option is to use the service offered on this page by our partner.
Fill out just one quick form, and you'll receive free written estimates from pre-screened local installers who know they're competing for the work. There is no cost to you and no obligation to accept any of the estimates.


If you are like me, you would love to have your kids eat more vegetables. I try not to force it at my dinner table, but it is obvious my girls don't like them! I see some kids pounding cherry tomatoes, bell peppers, and cucumbers and think, "where did I go wrong?" Serves me right for thinking I was "mom of the year" by homemaking Maya's baby food and thinking she would be a good eater. Pride comes before a fall I guess. So if you are a mom like me, try this awesome sauce my mom gave to my girls that has lots of vegetables "hidden" inside. My girls ate it up and kept asking for more. I guarantee your kids will like it. And if not, no judgement from me…..
Thanks for the recipe Nana!
Directions: In a saucepan, heat olive oil over medium heat. Add garlic; cook and stir 1 minute. Add diced tomatoes, tomato paste, the water, cauliflower, carrot, Italian seasoning, salt, fennel seeds and red pepper. Bring to boiling; reduce heat. Simmer, covered, for 20 minutes. Pour contents carefully in a blender and blend until smooth. Return sauce to the saucepan over low heat until you are ready to serve.
Meanwhile, cook and drain bow tie pasta according to package directions.Serve cooked pasta topped with sauce and a dollop of ricotta cheese. If you like, garnish with black pepper, a drizzle of olive oil and parsley or basil.
tip * To grate cauliflower, use the large grate on your box shredder.
Where did you go wrong you ask……for starters look at the guy you married. Only greens on his dinner plate are gummy bears and skittles.
hey, he likes salad and asparagus too!!


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The performance artist JAŠA. Photo by Rosa Lux.
With his long blond hair, herbaceous beard, and powerful stature, he might be mistaken for a new character on Vikings, or a Marvel superhero out of costume, on a day off. If you know the performance art scene, if you're an avid follower of Frieze and the Venice Biennale, then you'll know about JAŠA already. Born in Slovenia, trained in Venice, with studios in New York and Ljubljana, if he were to turn into a superhero we might well call him Mr. Frieze, after his Atlantic-spanning tandem of appearances this year at Frieze New York in May and now, October 8, at Frieze London.
Just in case we weren't sure of his bona fides, his New York performance Cutting Through the Clouds of Myth featured an appearance from the legendary godfather of performance art, Ulay. This is like a young crooner firing up a track with Frank Sinatra. I spoke to JAŠA in his Ljubljana studio, just before his trip to London for the second of his Frieze events this year, which will be titled The Relations. With funk tracks in the background, and between Lucky Strikes, padding around in flip-flops, and flashing intriguing glimpses of his many tattoos, we discussed how his role as a teacher of painting at his alma mater, the Accademia di Belle Arti in Venice, and his tips on how to make it as a performance artist.
JAŠA describes the biggest benefit of his joint work with Ulay as "that it was seen as passing the torch. This is how it was called in an article, too. I never called it that—I thought of it as reaching out, as transgenerational, which from my understanding of art is very important, because I see art as knowledge that gets accumulated.
"A famous New York critic said that all this mingling around at openings, especially for you artists, doesn't do you any good. You get nervous, maybe you meet somebody, but trust me, no gallerist is interested in you. Because they have enough work with everyone they're trying to maintain. It's okay to go and see what's happening, but don't get confused, don't get the idea that this is how to make it, because this is already an old method.
Concepts and performances are all well and good, but to make a proper living, and become the object of desire for collectors, you need something to sell. For JAŠA, this tends to be objects featured in his performances or preparatory material, like sketches, that map out the thought process behind the development of his work. You can't rely only on grants, and to become an object of desire among collectors you need to produce objects of desire for those collectors to buy.
There's a reason "performance" is used for musicians and a certain type of artist. The one who thrives on an audience, who wishes to be in the midst of the art experience, not lurking in the shadows while others engage. This is why every successful performance artist must have a little rock star inside them. If you're lucky, you can catch JAŠA rocking out his latest performance, October 8 in London.


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A computer message saying I have a tax issue in the courts and to push #1 now to be connected.
Seriously do I look that stupid in this day and age of scams.
I've been told the ATO doesn't operate in this manner.
Nobody to talk to, just listed to some synthesized message telling you to enter numbers on your phone to connect.


It was easy when I was pregnant, and looking back, it was even easy when Tall Boy was small. When I wasn't looking after him I didn't have many other commitments on my time. But now, 18 months on, I rarely have a moment to myself, let alone to spend with Tall Dad, and as a result blogging has fallen by the wayside.
If you follow me on Instagram you may remember that I moved house at the end of August last year. We left our first family home in Levenshulme and ventured outside the M60 to Sale. It's a decision I have no regrets about whatsoever but, since the move, the house has consumed what free time I have left after trying to fit approximately 24 hours work in to the two days that Tall Boy is with his child minder. If I'm not at pilates or netball, my evenings are pretty much filled with work these days. Weekends are jam packed with fun family things, visiting friends, and making decisions about plastering, steel beams, or paint colours.
Ok, these probably sound like excuses. I prefer to think of them as reasons.
So, what makes me more confident that I will be able to blog a little more frequently? (I'm not going to promise regularly at this stage, but since most of you reading this are parents, I'm hoping you'll cut me some slack). Well, I've been given the gift of time. Tall Boy is going to spend one day a month with his grandparents and I am going to use the time to write, edit, and write some more.
In all the craziness I have actually missed updating my blog. I've taken tons of photos that haven't quite made it to Instagram and blog post ideas still come to me but don't end up in print. I am determined to be better from now on. Even if I only manage one post a month it will be an improvement on my recent efforts.
So here goes with my plans for posts that you can expect to see from Tall Mum over the coming weeks.
Tall Boy is well past that stage but I've been meaning to share my recipes with my friend, not least because her baby seems to have done the same as Tall Boy and rejected purees in favour of feeding herself – and it gets more difficult to get veggies in that way. It makes sense to share the wealth with you while I'm at it.
This post is sitting in the drafts folder on my blog, fully written and only missing one link. That's probably the reason I didn't publish it when I wrote it last year. So, I'll be adding that link and sharing it soon. Better late than never right?
I mapped this one out just after Tall Boy's first birthday party with the NCT babies, in the same style as my pregnancy update posts. Where does time go?
I've got photos (see feature image) and Tall Boy loves stomping around in them. Hopefully you will be reading my thoughts very soon.
All I need now is for you wonderful people to forgive my sporadic posting and keep reading, maybe even comment occasionally. I really love it when you do.


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Kitsap Life
Moms reap physical, emotional benefits of fitness through program
Business brings Stroller Strides, other classes to Kitsap's parks and community spaces.
Moms reap physical, emotional benefits of fitness through program Business brings Stroller Strides, other classes to Kitsap's parks and community spaces. Check out this story on kitsapsun.com: https://www.kitsapsun.com/story/news/local/2018/08/12/fit-4-mom-kitsap-moms-connect-fitness/960565002/
Arla Shephard Bull, Special to Kitsap Sun Published 6:26 p.m. PT Aug. 12, 2018 | Updated 6:40 p.m. PT Aug. 12, 2018
Fit4Mom Kitsap holds Stroller Strides classes and classes for expectant moms at various locations in Kitsap County. One of the locations is Evergreen-Rotary Park in Bremerton. The group moves inside during the winter.(Photo: Larry Steagall / Kitsap Sun)Buy Photo
When Karie Morton and her family moved from Okinawa, Japan, to Kitsap County in 2015, her son, Bode, was 6 months old and she knew nobody in her new community.
"I was looking for mom friends," Morton recalled. "I was looking for a village. Those first few months after having kids, you need to find your support. There are a lot of struggles we have as moms."
Morton stumbled upon Fit4Mom Kitsap, a new local group of moms with young kids who were dedicated to working out and supporting one another in the journey of motherhood.
Fit4Mom is a national organization with franchises throughout the country, and back in 2015, Magda Pratt had just started a Kitsap franchise with classes at Raab Park in Poulsbo.
Sharing her love with other moms
Morton attended a Stroller Strides class with her son and couldn't believe how much she loved it.
"I remember my first class, I was so nervous to be there," she said. "Making mom friends can be really hard. But I felt nothing but warmth. Everyone was so welcoming. I couldn't wait to come back for more, just so I could socialize and know that I wasn't alone during this time."
Morton took over ownership of Fit4Mom Kitsap in June when Pratt decided to return to work full-time, and at the start of this month, Morton expanded classes to Evergreen Park in Bremerton.
"I knew from our Silverdale classes that a lot of our Bremerton moms were driving out to see us," she said. "It's not a long drive, but I just felt like I needed to be where the moms were, where their lives were. We should be coming to them. And this is a wonderful park to be at."
Octavia Van Nostern, 18 months, watches her mom, Katherine, work out in the Fit4Mom Stroller Strides exercises class. Fit4Mom Kitsap holds classes that provide fitness opportunities for new moms and gives them a place where they can connect with fellow moms. (Photo: Larry Steagall / Kitsap Sun)
Fit4Mom Kitsap has grown from the dozen or so members Morton met at her first class to 120 moms who are part of the Fit4Mom "village" now, as the community calls itself.
Classes, which are held in Poulsbo, Silverdale and Bremerton, include Stroller Strides, Body Back and Fit4Baby.
Stroller Strides, the most popular offering with classes at Silverdale Waterfront Park, Poulsbo Waterfront Park, Evergreen Park and Raab Park, attracts up to 25 moms per class and involves power walking and jogging with strollers, interval strength-training and bodyweight exercises.
Moms use their strollers, mats, resistance bands and the terrain to complete exercises, all while entertaining their little ones in strollers.
RELATED:Bremerton woman takes on motherhood again
The Body Back classes are sold in eight-week sessions and in Kitsap are geared more toward working moms, with evening classes at Raab Park that don't involve kids.
The Body Back sessions include more nutritional guidance and meal planning with online coaching and support. The next eight-week session starts Sept. 17.
For both of those classes, moms should be cleared by their doctor to start exercising (usually at least six weeks after giving birth), Morton said. Moms can join at any point, though, even when their kids are older.
Fit4Baby classes are catered toward pregnant moms, and classes are held once a week at the Kitsap Mall in Silverdale, near Kohl's.
The outdoor classes stay outdoors until October or November, then move inside to spaces like the Kitsap Mall until spring arrives.
Fit4Moms holds classes at parks throughout Kitsap County, including Silverdale Waterfront Park, Poulsbo Waterfront Park and Raab Park. (Photo: Larry Steagall / Kitsap Sun)
A strong support system
For many moms, the classes are just one part of the Fit4Mom experience.
Members also meet up for free events like a monthly book club at local restaurants, play groups, a Mom's Night Out and Family Days, such as a planned excursion with the whole family (husbands, too) to the splash pad in Edmonds later this month.
Tiffany Hartnett, mom to 19-month-old Bennett, credits Fit4Mom with pulling her out of her postpartum depression when she joined last year.
Hartnett had lived in Silverdale for seven years when she had her son, but aside from making close friends with her neighbors, she felt isolated and alone.
"My friends were spread out, and I was just hanging out at home," she recalled. "Bennett hated going in the car, so I didn't want to even bother. I wasn't sleeping, either."
STAYING OPEN PERMANENTLY:Fundraising helps fitness group keep saving park
A friend from college told Hartnett about Fit4Mom, so she finally tried a class out. That class changed her life.
"When I started going to Fit4Mom, I didn't realize I had postpartum depression," she said. "Talking to moms here pushed me to realize that I needed to see my doctor.
Everybody was so nurturing to me. It got me out of the house. They helped me with sleep-training techniques."
Jade Hart, left, of Kingston, and Samantha Hudspeth of Bremerton team up during the workout at the Fit4Mom Stroller Strides exercise class at Evergreen-Rotary Park in Bremerton. (Photo: Larry Steagall / Kitsap Sun)
Hartnett, who is 12 weeks pregnant, and other moms also reap the benefits of regular exercise with Fit4Mom.
"I can keep up with my son," Hartnett said. "I used to be huffing and puffing. I'm in so much better shape with this pregnancy than I was with Bennett."
But the physical benefits don't compare to the emotional ones — few women realize until they have children how lonely and isolating motherhood can be, continued Hartnett, who became an instructor in April.
"It's really nice to know you're not alone," she said. "There's nothing you're going through that somebody else has not gone through."
Morton's goal is for every mom in Kitsap to know that they're not alone.
"I want everyone to find what I did: lifelong friendships, a place where you belong and are meant to be," she said.
To check out Fit4Mom Kitsap offerings, visit https://kitsap.fit4mom.com.
The cost for a Stroller Strides membership includes a $25-75 registration fee, depending on when you sign up, and then options for drop-in classes, a 10-class pass and an unlimited membership for $65. Military and veteran discounts are available. The first class is free.
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Read or Share this story: https://www.kitsapsun.com/story/news/local/2018/08/12/fit-4-mom-kitsap-moms-connect-fitness/960565002/
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Myths and Legends 6 Mortlake Tapestries of Hero and Leander Room 13 The six tapestries illustrate the ancient Greek myth of the tragic love of the priestess Hero for... Page 3 About Myths & Legends Introduction Welcome to Myths and Legends. This site is for pupils, teachers and all those who enjoy stories and storytelling.
all cultures across the world have their own myths and legends. the authors and protectors of these stories have guarded them like highly valued treasure.
Legend, Fables, Myths and Tales 1. Fables, Legends, Myths and Tales 2. This school year we will be reading a selection of legends, folktales, fairy tales and myths.
Māori Myths, Legends and Contemporary Stories Kia ora and welcome to Māori Myths, Legends and Contemporary Stories . Here, you are able to view a collection of myths and legends alongside contemporary stories reflecting themes relevant to today's world.


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Cheshire East Consultation Service
Do you have a concern about a child?
The Cheshire East Consultation Service (ChECS) is the 'front door' for access to services, support and advice for children and their families, from early help and support through to safeguarding and child protection.
Phone ChECS on 0300 123 5012 (option 3) Callers will be directed to a Unit Coordinator who will ask if the concerns are early help or safeguarding. You will then be directed to either Practitioner Support Officer (EHB) for Early Help concerns or a Social Worker (ChECS) for safeguarding concerns. The worker will gather your information and advice you of the next step.
If you need to contact someone out of hours and you believe it to be an emergency that can't wait, please call our Emergency Duty Team on 0300 123 5022.
CWP who have launched a new mental health helpline for residents.
It is open 24/7 to people of all ages, including children and young people who need urgent mental health support. The number is
Organisations that can offer Support and Advice
Cheshire East Live Well
https://www.cheshireeast.gov.uk/livewell/livewell.aspx
Citizens Advice Bureau Cheshire East : 03444 111 444
Website: https://www.citizensadvicece.org.uk/
Crewe Branch 01270 303 003- No advice can be given out using this line)
CEDAH: Cheshire East Domestic Abuse Hub
CEDAH is a 24 hour point of contact for anyone experiencing domestic abuse or anyone concerned for others.
CEDAH provides information, a helpline and onward referral for any family member - adults who are harmed and those who are hurting others as well as children and young people. People are assessed according to risk and need and the right combination of services is put in place for the whole family.
0300 123 5101 or 999 in an emergency
(text number only) 07777 941464
cedah@cheshireeast.gcsx.gov.uk
Cheshire East Domestic Abuse Services - click here
CAMHS
https://www.mymind.org.uk/
A charity providing information and support for people affected by mental health issues
https://www.mind.org.uk/
Mind Have helplines open Mon- Fri 9-6 (Excluding bank holidays):
For information on mental health issues, including where you can get help in your area,
info@mind.org.uk
and a legal helpline
legal@mind.org.uk
Facebook: https://www.facebook.com/mindforbettermentalhealth
A charity providing information and support for people affected by mental health issues including wellbeing information, a support phone line 16.30- 22.30 daily, online support groups:
http://www.sane.org.uk/
YoungMinds
A charity for children and parents of children who have mental health problems. They do have a helpline for parents which is available Mon- Fri 9.30- 4 but you can communicate with them via email as well and they have a lot of links and support for parents and young people themselves https://youngminds.org.uk/
Online support for young people in Cheshire East. This is sometimes easier for young people to access/ engage in, than face to face support. It is anonymous and young people can access 1-1 support, access self help information and get community support.
1-1 support hours are Mon- Fri 12-22.00, Sat and Sunday 18-22.00
The site is moderated to protect the people who use it and maintain anonymity:
https://kooth.com/
National charity for the prevention of young suicide. Information and support for young people and anyone worried about a young person. Helpline open mon – fri 10am- 10pm, wkends 2pm- 10pm, bank holidays 2pm- 5pm
pat@papyrus-uk.org
SMS: 07786 209697
https://www.papyrus-uk.org/
They offer a safe place for you to talk any time you like, in your own way – about whatever's getting to you. You don't have to be suicidal.
Free Helpline: 116 123
https://www.samaritans.org/
Local Branch is:
The Samaritans of South Cheshire
2 Hall O'Shaw Street, Crewe, Cheshire, CW1 4AE
T: 01270 216666 (local call charges apply)
Single parents/ relationships
South Cheshire CLASP aims to reach out and support those in the local community who are affected by the difficulties associated with parenting alone, whatever their circumstances. We offer friendly support and encouragement to assist with the progression from crisis to wholeness and a positive future for the whole family. Clasp support single parents, children, and step parent families:
http://southcheshireclasp.org.uk/ 01270 250629
Gingerbread:
The leading national charity working with single parent families. They provide information and support over contact, legal issues, separation, finances and lots more. They have some local groups (Wilmslow, Macclesfield and Altrincham)Single parent helpline: 0808 802 0925
https://www.gingerbread.org.uk/
The Education Team at NCA-CEOP is developing a new support package to help you through the coming weeks and months
https://www.thinkuknow.co.uk/globalassets/professional/thinkuknow_primary_parents_helpsheet.pdf - Helpsheet for Parents
https://www.thinkuknow.co.uk/globalassets/professional/thinkuknow_secondary_parents_helpsheet.pdf - Helpsheet for Students
Thinkyouknow website - click here
Parent Information - click here
Mental Health Helpline - 0300 303 3972
Local NHS Trust, Cheshire and Wirral Partnership (CWP), has launched a new mental health helpline for residents of Cheshire West, Cheshire East and Wirral.
Open 24 hours a day, seven-days a week, it is open to people of all ages including children and young people who need urgent mental health support.
What to do if you need urgent mental health help:
Please call 0300 303 3972 and our dedicated local NHS staff will support you to access the help you need;
The helpline is open 24 hours a day, seven days a week and is open to people of all ages – including children and young people;
The helpline is now the first port of call for mental health help – it is operated by people in your local area who will know how best to support you. If you call NHS111 you may have to wait longer for help and will be re-directed to this local service – so call 0300 303 3972;
Please note, A&E and 999 are not the best places to get help for the majority of mental health problems – call 0300 303 3972 to be directed to the best local service to support you;
You should still call 999 or go to A&E if you have an immediate, life-threatening emergency requiring mental or physical health assistance;
For non-urgent help and general wellbeing advice, the CWP website contains information and links to resources to support people with anxiety, low mood, and worries relating to the current Covid-19 pandemic www.cwp.nhs.uk
For children and young people there is also a dedicated website MyMind.org.uk


For that reason, PCI regulations were put in place to prohibit credit card number viewing capabilities. As a store owner, rest assured that your Volusion store is PCI compliant, but still it's beneficial to know what it is and why it's important.
What Is PCI / CISP?
The Payment Card Industry (PCI) is a joint creation of Visa, MasterCard, Discover and American Express. They created the PCI Data Security Standard (PCI DSS), with the overall goal of protecting credit card data everywhere.
The Cardholder Information Security Program (CISP) was initiated and mandated by Visa in June 2001. In 2004, these requirements were incorporated into the PCI DSS to establish industry-wide standards for card security. These standards must be followed by both merchants like you and providers like us.
Ouch! 😬 These are not issues you want to deal with. And, with Volusion powering and protecting your store, you won't ever have to.
With Volusion backing your business, you can breathe a sigh of relief that your store is PCI compliant. We take security seriously to help ensure that it's safe for customers to shop your site. Because, right up there with the pain of having your credit card info compromised, is that of losing customer loyalty and trust.


Adventures in Arden, an interactive puppet show based on Shakespeare's As You Like It, includes live and recorded music and a workshop that encourages imagination. Best for ages 4-10.
Shakespeare for the Young was designed by Annie Houston, Cam Magee and Dawn Thomas to bring Shakespeare to young audiences. The target ages are 2-8. Shakespeare for the Young has chosen the medium of puppetry in combination with the artists voices to present to children the stories and poetry of Shakespeare.


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Republican Mike Cierpiot won the Missouri 8th District state Senate race Tuesday night against Democratic candidate Hillary Shields and independent Jacob Turk.
Observers say the race was just a preview of things to come.
Missouri voters last year overwhelmingly approved caps on donations to state political candidates. Yet no similar limits apply on donations to the types of groups that spent so freely in the Jackson County state Senate campaign.
And critics say that's where the money — and the political influence — will flow.
"With the limitations on direct contributions, third parties will be a preferred way to advocate for candidates," said Chuck Hatfield, a Democratic attorney with expertise in state election law.
Last year's vote to cap donations to candidates "will produce even more involvement by outside groups and consultants," Hatfield said, "because Missouri allows unlimited corporate contributions to political action committees."
Voters thought they were limiting the influence of wealthy campaign donors, said John Hancock, a longtime Republican political consultant. But the unintended consequence of last year's vote, he said, is that the power in Missouri politics has shifted from candidates to outside spending groups.
"You can't raise as much money, so you don't have the resources as a candidate to dictate your own campaign," he said. "Elections are being taken out of the hands of candidates and put into the hands of others."
Even Cierpiot, who benefited from the outside spending, said the system worked better when contributions to candidates were unlimited but fully disclosed.
"Right now, interest groups that want to get involved will just form PACs, and a candidate has no input," Cierpiot told The Star shortly before the election.
If a candidate coordinates with a PAC, any spending would be an in-kind donation subject to contribution limits. If there is no coordination, PAC spending can be unlimited.
"The old rules were much better," Cierpiot said. "If I got large check from someone, everyone could see it."
Opponents of contribution limits long argued that money would find a way into the political system. By trying to limit donations to candidates, they argued, the biggest victim would be transparency.
That's certainly how things played out in the Jackson County state Senate race.
Cierpiot was supposed to cruise to an easy victory in the 8th District, a GOP stronghold for more than three decades. But Jacob Turk, a perennial Republican candidate for Congress, jumped into the race as an independent and stoked fears among Republicans that he could siphon off votes from Cierpiot and hand the race to Shields.
A political action committee connected to a nonprofit called Missouri Alliance for Freedom spent $110,000 in October attacking Shields.
Just before spending the money, it got a $102,000 check from another GOP-aligned committee called Liberty Alliance.
Liberty Alliance got six-figure checks earlier this year from two GOP mega donors — David Humphreys of Joplin and Stan Herzog of St. Joseph. But its biggest donation by far came in August when a nonprofit called American Democracy Alliance gave $350,000.
Because it's a nonprofit, American Democracy Alliance is not required to disclose its donors.
All three entities — Missouri Alliance for Freedom, Liberty Alliance and American Democracy Alliance — have ties to the Kansas City law firm of Missouri Republican Party Chairman Todd Graves.
Graves' law firm successfully sued earlier this year to block portions of the campaign finance law approved by voters last year, including a provision that prohibited transfers between political action committees.
The ban on transfers between PACs was designed to prevent donors from circumventing campaign contribution limits by making it hard to track the source of political donations. However, a federal judge found that the absolute prohibition on PAC-to-PAC transfers was unconstitutional.
The other group that spent big to help Cierpiot was the Missouri Senate Campaign Committee, a PAC that works to elect Republicans to the state Senate. It spent more than $300,000 on the race in October.
Sen. Rob Schaaf, a St. Joseph Republican, has been an outspoken proponent of strengthening Missouri's campaign finance laws. That includes campaign contribution limits.
Limits don't have to lead to a lack of transparency, he said. Lawmakers could pass legislation to improve disclosure laws without undoing donation limits.
"People can spend as much as they want independently," he said. "And if they give money to someone else, it should be visible for everyone to see so we'll know who is trying to influence our elections."
But any changes to government ethics or campaign finance laws will have to come via the initiative petition, Schaaf said.
"Lawmakers don't want to fix it," he said, "because they benefit from it."
Jason Hancock: 573-634-3565, @J_Hancock
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Peirs Morgan has been making headlines recently for his outspoken anti gun political stance.
His grandstanding however has not helped his ratings.
His show's ratings, along with the rest of CNN's prime-time lineup still trails behind competitors, MSNBC and Fox News.
The New York Post is reporting that Morgan may be moved to a late night slot, either 10:00pm or 11:00pm.
Morgan's current contract with CNN expires next year.
Many pro gun groups and individuals have called for a boycott of Morgan's show in recent weeks given his extremely biased style of "debate" with pro gun guests and his questionable statistics related to gun violence and self defense.
A petition to deport Morgan for his stance on the Second Amendment amassed over 60,000 signatures on the White House's official petition website, prompting a response from the White House.