text:
Frequently Asked Questions
Q. What is a fiduciary?
A. A fiduciary is a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.
Q. What are the filing requirements for a beneficiary who receives Montana source income as a distribution from an estate or trust?
A. The beneficiaries of an estate or trust must file a Montana income tax return to report their portion of taxable Montana source income that was distributed to them by an estate or trust. A fiduciary reports to each beneficiary their share of Montana source income on a Montana Schedule K-1.
Q. What is the residency status of an estate or trust?
A. Resident Estate
A decedent’s estate is a resident estate if the decedent was a Montana resident on the date of his or her death. If the estate is a bankruptcy estate, it is treated as a resident estate if the person for whom the estate was created is a Montana resident.
A. Resident Trust
A trust is a resident trust if it establishes a sufficient connection to Montana. Several factors are considered to determine whether a trust has a sufficient connection to Montana and include, but are not limited to, the testator’s, grantor’s, settlor’s, or creator’s domicile; the location where the trust was created; the location of trust property; the beneficiaries’ domicile; the trustees’ domicile; and the location of the trust’s administration.
Examples of resident trusts include, but are not limited to:
• Any trust that designates Montana as its principal place of administration;
• Any trust that is primarily administered by a trustee or representative who is a Montana resident or whose principal place of business is located in Montana;
• Any irrevocable trust created by, or consisting of property of, a Montana resident on the date the trust or portion of the trust became irrevocable and has at least one income beneficiary who, for all or some portion of the trust’s current taxable year, was a Montana resident;
• Any trust created by the will of a decedent who was a Montana resident at the time of the decedent’s death; or
• Any trust created by, or caused to be created by, a court as a result of the death of an individual when:
• Property was transferred to an irrevocable inter vivos trust as a result of a decedent’s death;
• The decedent was a Montana resident at the time of the decedent’s death; and
• The trust has at least one income beneficiary who, for all or some of the trust’s current taxable year, was a Montana resident.
Generally speaking, the ‘principal place of administration’ of a trust is the usual place where its day-to-day activities are carried on by the trustee or person who is primarily responsible for the administration of the trust. If the principal place of administration of the trust cannot be identified under that standard, and assuming that the trust agreement does not identify a different location, then it is determined as follows:
• If the trust has a single trustee, the principal place of administration of the trust is the trustee’s residence or usual place of business; or
• If the trust has more than one trustee, the principal place of administration of the trust is the residence or usual place of business of any of the co-trustees as agreed upon by them. If not agreed upon by the co-trustees, the principal place of administration of the trust is the residence or usual place of business of any of the co-trustees.
A. Nonresident Estate or Trust
If the estate or trust is not a resident, it is treated as a nonresident estate or trust. For a nonresident estate or trust, Montana tax liability is computed as if the entity was a resident estate or trust. The computed tax liability is then multiplied by a ratio of the estate or trust’s undistributed Montana source income to its undistributed total income.
A nonresident estate reports income earned from Montana sources in the same manner as a nonresident individual taxpayer would.
Q. When is a Montana Income Tax Return for Estates and Trusts (Form FID-3) due?
A. An estate or trust's Montana filing period is the same as its federal filing period. Form FID-3 is due following the close of the tax year for:
• Calendar year estate or trust - on or before April 15
• Fiscal year estate or trust - on or before the 15th day of the 4th month following the end of the tax year.
Q. Who has to file a Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. A fiduciary has to file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if an estate or trust’s Montana adjusted total income is $2,380 or more.
A tax return is not required if the estate or trust is held for an educational, charitable or religious purpose.
Q. Who has to sign a Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. Form FID-3 has to be signed and dated by the fiduciary or an officer representing the fiduciary. Form FID-3 is not considered complete unless it is signed. Unsigned tax forms will delay the processing of the return. If a paid tax preparer prepares Form FID-3, the name, address, telephone number and signature of the tax preparer has to be included on the tax return.
Q. What is the mailing address for the Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. Please mail Form FID-3 and all required documents to:
Montana Department of Revenue
PO Box 8021
Helena, MT 59604-8021
Q. How does a fiduciary apply for an extension of time to file Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. A fiduciary is granted an automatic, six-month extension of time for filing Form FID-3 if any of the following apply:
• The estate or trust’s 2016 tax liability is $200 or less.
• The fiduciary paid 100% of the estate or trust’s 2015 Montana income tax liability through estimated tax payments, withholding tax, or a combination of both estimated and withholding tax payments by April 18, 2017.
• The fiduciary paid 90% of the estate or trust’s 2016 Montana income tax liability through estimated tax payments, withholding tax, or a combination of both estimated and withholding tax payments by April 18, 2017.
• You are a first time filer.
• You had zero or negative taxable income for 2015.
• You do not need to apply for a federal extension in order to receive a Montana extension.
Complete the Form EXT-FID-16 (Montana Extension Payment Worksheet) to determine whether the estate or trust has a Montana extension payment requirement. This form is available on our website or by calling us at (406) 444-6900.
Q. What forms and schedules have to be included with the tax return?
A. Unless the tax return is filed electronically, a fiduciary is required to include a complete copy of federal Form 1041 and all related forms and schedules. If a fiduciary is claiming a credit for taxes paid to another state, the fiduciary is required to include a copy of the return(s) from the other state. If the return is filed electronically and the federal forms and schedules or the other state or country’s income tax return cannot be attached, retain copies so they can be provided to the department upon request.
Q. Which taxable year and accounting method does an estate or trust have to use?
A. The 2016 Form FID-3 has to be filed for calendar year 2016 or for a fiscal year beginning in 2016. If the tax return is for a fiscal year, or a short tax year (less than 12 months), enter the taxable year in the space at the top of Form FID-3, page 1.
The taxable year and accounting method for Montana have to be the same as the taxable year and accounting method used for federal income tax purposes. If the estate or trust changes its federal taxable year or accounting method, it is required to change its Montana taxable year and accounting method accordingly. A copy of the approval from the Internal Revenue Service (IRS) to change an accounting period or method must accompany the first tax return that reflects the change.
Q. When does the estate or trust need a new FEIN?
A fiduciary is required to obtain a new FEIN if either of the following statements is true:
• A trust is created with funds from the estate (not simply a continuation of the estate).
• The estate operates a business after the owner’s death.
A fiduciary is not required to obtain a new FEIN if the administrator, personal representative or executor changes his or her name or address.
A fiduciary is required to obtain a new FEIN if any of the following statements are true:
• One person is the grantor/maker of many trusts.
• A trust changes to an estate.
• A living or inter vivos trust changes to a testamentary trust.
• A living trust terminates by distributing its property to a residual trust.
A fiduciary is not required to obtain a new FEIN if either of the following statements is true:
• The trustee changes.
• The grantor or beneficiary changes his/her name or address.
Filing Requirements for Specific Entities
Q. Are there special filing requirements for certain types of estates and trusts?
A. Yes, several estates and trusts are subject to special filing requirements. Refer to the the following list for a description.
Common Trust Funds
A common trust fund maintained by a bank files federal Form 1065, U.S. Return of Partnership Income. See IRC section 584 and Regulations section 1.6032-1 for more information. For Montana purposes, the fund would file Montana Form PR-1 (Montana Partnership Information and Composite Tax Return).
Do not use a decedent’s social security number for an estate. If the federal employer identification number (FEIN) is not available at the time of filing, enter “applied for” and the application date in the box provided.
Electing Small Business Trust (ESBT)
If a fiduciary makes the election under IRC Section 1361 for the trust to be an ESBT for federal purposes, the trust will be treated as an ESBT for Montana income tax purposes. No separate election for Montana purposes is required. Special rules apply when computing the ESBT’s tax liability. The activity from an ESBT, which is treated as a separate trust, is reported on Schedule G (Electing Small Business Trust Tax Calculation). The tax liability of an ESBT is determined on Schedule G and combined with the tax liability of the remainder (non-ESBT portion) of the trust on Form FID-3, line 36. The ESBT’s Montana tax liability is calculated in the usual manner, using the regular tax table. If the trust is only an ESBT, complete the heading portion of Form FID-3, Schedule G and Form FID-3, lines 36 through 53.
Exempt trusts filing federal Form 990-T (Exempt Organization Business Income Tax Return) to report unrelated business income must file a Montana Form CLT-4 (Montana Corporation License Tax Return) and pay any applicable tax to Montana.
Grantor Type Trusts
The fiduciaries of grantor trusts are required to file informational tax returns and send copies to the grantors/owners that are required to report the income, deductions and credits on their Montana income tax return.
If the entire trust is a grantor trust, complete only the heading portion of Form FID-3 and mark the “Grantor Type Trust” box. Do not show any dollar amounts, including any withholding amounts and estimated payments, on the form itself; show dollar amounts only on a supporting statement. Include the supporting statement with the return, along with a complete copy of the federal Form 1041.
Pooled Income Funds
A fiduciary files federal Form 5227 (Split-Interest Trust Information Return) along with a statement to support the following:
• The calculation of the yearly rate of return,
• The computation of the deduction for distributions to the beneficiaries, and
• The computation of any charitable deduction.
If filing for a pooled income fund, complete only the heading portion of Form FID-3 and mark the “Pooled Income Fund” box. Do not show any dollar amounts on the form itself; show dollar amounts only on the supporting statement. Include the supporting statement and a complete copy of federal Form 5227 with the Form FID-3.
Qualified Funeral Trusts
The purchasers of pre-need funeral services are the grantors and the owners of pre-need funeral trusts as established under state laws. However, fiduciaries of pre-need funeral trusts can elect to file the return and pay the tax for qualified funeral trusts (QFTs). The IRS allows a fiduciary to file federal Form 1041-QFT (U.S. Income Tax Return for Qualified Funeral Trusts) which is a single, composite tax return for some or all QFTs for which he or she is a fiduciary. A fiduciary of more than one qualified funeral trust may file the Form FID-3 reporting all the QFTs included on the composite federal return, rather than a separate return for each trust. However, the applicable tax due is computed on the combined taxable income of all the included QFTs, less one exemption of $2,380.
Qualified Settlement Fund or Designated Settlement Fund
Except as otherwise provided in Regulations section 1.468B-5(b), for purposes of subtitle F of the Internal Revenue Code, a qualified settlement fund is treated as a corporation, and any tax imposed under Regulations section 1.468B-2(a) is treated as a tax imposed by section 11. See Regulations section 1.468B-2(k) for more information. A designated settlement fund is taxed in the same manner as a qualified settlement fund. These funds file federal Form 1120-SF (U.S. Income Tax Return for Settlement Funds) to report transfers received, income earned, deductions claimed, distributions made, and to figure the income tax liability of a qualified or designated settlement fund. For Montana purposes, these funds would file Montana Form CIT (Montana Corporation Income Tax Return).
Qualified Subchapter S Trust (QSST)
A QSST (as defined in IRC section 1361(d)(3)) follows the reporting rules for grantor type trusts. Income allocated to S corporation stock held by the trust is treated as owned by the income beneficiary of the portion of the trust that owns the stock.
Section 645 Election
A section 645 election allows a qualified revocable trust to be treated and taxed as part of the related estate during the election period. If the election is made for federal income tax purposes, it also applies for Montana. Enclose a copy of the federal Form 8855 or the letter making the election.
Split-interest trusts described in IRC section 4947(a)(2), including charitable lead trusts and charitable remainder trusts described in IRC section 664 that meet the definition of a split-interest trust, file federal Form 5227. If filing for a split-interest trust, complete only the heading portion of Form FID-3 and mark the “Other” box. Do not show any dollar amounts on the form itself; show dollar amounts only on the supporting statement. Include the supporting statement to the form, along with a complete copy of the federal Form 5227.
Tax Payment Requirements
Q. What are the 2016 tax rates for estates and trusts?
|If your taxable income is:
||But not more than
||Then your tax is
||1% of your taxable income
||2% of your taxable income
||3% of your taxable income
||4% of your taxable income
||5% of your taxable income
||6% of your taxable income
|$17,400 or more
||6.9% of your taxable income
Q. Is a fiduciary required to make estimated tax payments on behalf of an estate or trust?
A. A fiduciary for an estate or trust is required to make estimated tax payments in 2017 if one of the following conditions applies:
• The net income tax liability calculated on the estate or trust’s taxable income for the 2016 tax year (as shown on the 2016 Form FID-3, line 36) was $500 or more.
• The fiduciary expects to owe (after subtracting any Montana income tax withheld, mineral royalty tax withheld and tax credits) $500 or more for the 2017 tax year.
Complete Form ESW-FID (2017 Montana Fiduciary Estimated Income Tax Worksheet), to determine if there is a requirement to pay estimated tax for 2017. This form is available on our website or by calling us at (406) 444-6900.
Q. Is the estate or trust subject to interest or penalties if the fiduciary doesn't file a tax return and/or pay any applicable taxes by the due date?
A. The following penalties and interest apply to estates and trusts.
Interest on Underpayment of Estimated Taxes
A fiduciary is required to pay the estate or trust’s income tax liability throughout the year if the estate or trust will owe an income tax liability of at least $500 after subtracting tax credits and withholding payments. Payments can be made through withholding, installment payments of estimated taxes, or a combination of both.
If a fiduciary did not pay in advance at least 90% of the estate or trust’s current income tax liability (after applying credits) or 100% of the previous year’s income tax liability (after applying credits), the fiduciary may have to pay interest on the underpayment of estimated tax.
To calculate the interest, please complete Form EST-I, Underpayment of Estimated Tax by Individuals and Fiduciaries.
Late File Penalty
If a fiduciary files the estate and trust tax return after April 18, 2017—or October 15, 2017, with a valid extension (for calendar year filers)—the fiduciary will need to pay a late file penalty if there is tax due on Form FID-3, line 44. The penalty is equal to the lesser of $50 or the amount of tax due. The fiduciary does not have to pay a late file penalty if the tax return is filed late and shows a refund. To calculate the late file penalty, compare the amount reported on Form FID-3, line 44 to $50. The late file penalty is the lesser of these amounts.
Late Payment Penalty
Unless the estate or trust’s tax liability is $200 or less, an extension to file a return does not give a fiduciary an extension to pay the tax. If a fiduciary has not paid all of the estate or trust’s tax liability by the original due date of the return, a late payment penalty will be assessed. The late payment penalty is equal to 1.2% per month or part of a calendar month on the unpaid amount from the original due date. This penalty cannot exceed 12% (10 months x 1.2%) of the tax liability. For example, if the fiduciary does not pay the tax due until May 10, 2017 (for a calendar year estate or trust), the late payment penalty will be 2.4% (two parts of a month x 1.2%) of the unpaid tax. To calculate the late payment penalty, multiply the amount on Form FID-3, line 44 by 1.2% per month or part of a calendar month that the payment is late.
Note: If an estate or trust’s tax liability is $200 or less, and if the return is filed and the tax liability paid on or before the extended due date, a late payment penalty will not be assessed. However, if the return is not filed and the tax liability is not paid by the extended due date, a late payment penalty will be assessed from the original due date of the return.
Unless the estate or trust’s tax liability is $200 or less, an extension to file a return does not give a fiduciary an extension to pay the tax. If 100% of the tax liability is not paid by April 18, 2017 (for calendar year filers), interest is due at a rate of 8% per year, computed daily on the unpaid balance. To calculate the interest, multiply Form FID-3, line 44 by 0.02192% (0.0002192) times the number of days after the original due date that the tax is paid. Interest accrues from the original due date.
Note: Interest will not be assessed if the tax liability is $200 or less, and if the return is filed and the tax liability paid on or before the extended due date. However, if the return is not filed and the tax liability is not paid by the extended due date, interest will accrue from the original due date of the return.
Electronic Filing & Payment Options
Q. What options does a fiduciary have to file a Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. Electronic filing is available for the 2016 Montana Income Tax Return for Estates and Trusts (Form FID-3). A listing of approved software vendors is provided on our website. Tax professionals who are authorized e-file providers can submit both the federal and state tax returns at the same time.
Beginning in 2013, taxpayers were no longer be able to file Form FID-3 through the TAP. However, taxpayers are able to make payments, view returns and payments, update account information and grant access to others (such as tax preparers) in the TAP. The only service that is not available through the TAP is the one allowing a fiduciary to file Form FID-3.
Q. What options does a fiduciary have to pay the estate or trust’s Montana taxes electronically?
A. Fiduciaries can pay the estate or trust’s Montana taxes electronically by:
• E-filing a return and requesting electronic funds withdrawal,
• Making an electronic payment from a checking or savings account or a credit/debit card payment using the TransAction Portal (TAP) service, or
• Scheduling an ACH credit through a bank if the bank supports this process.
Electronic funds withdrawal and e-check payments can be scheduled to be withdrawn at a later date. Interest and late payment penalties will be assessed on any amount not paid when due.
Q. If a fiduciary files the tax return electronically, what information must it send in and what documents must it retain?
A. If a fiduciary files electronically, the fiduciary does not have to mail in a paper copy of the tax return, or any accompanying federal Form(s) W-2 or 1099, or any other Montana supplemental forms. When the fiduciary files electronically, the fiduciary represents that he/she has kept all the documents required as part of the estate or trust’s tax record and that it will provide copies if we ask for them. The act of completing and filing the tax return electronically is considered the fiduciary’s authorized signature.
Q. When is a fiduciary required to amend a Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. A fiduciary is required to file an amended Montana tax return if information on the estate or trust’s previously filed return was reported incorrectly or to report changes made to the federal income tax return, including changes made by the Internal Revenue Service. If the Internal Revenue Service changes the estate or trust’s federal taxable income or if the fiduciary voluntarily changes the estate or trust’s federal taxable income, the fiduciary is required to file an amended Montana income tax return within 90 days of receiving notification of the change from the IRS or after filing an amended federal income tax return.
Q. How does a fiduciary amend a Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. There is no special form to amend Form FID-3. To amend a previously filed Form FID-3, use Form FID-3 for the year that is being amended and mark the amended box at the top of the first page.
Complete the amended Form FID-3 and its applicable schedules with the corrected amounts. If the corrected amounts are also reported on the federal return and/or federal schedules, include the amended federal form and schedules with the amended Montana return.
Complete and provide a corrected Montana Schedule K-1 along with a copy of the amended Form FID-3 to the beneficiaries. The fiduciary has three years from the due date of the original tax return to file an amended return and correct any error (five years from the due date of original tax returns filed for tax years beginning before 2015).
Q. How long does a fiduciary need to maintain an estate or trust’s tax records after the fiduciary has filed the Montana Income Tax Return for Estates and Trusts (Form FID-3)?
A. Estates and trusts should keep all tax records for at least five years from the date that the fiduciary filed the Form FID-3. The statute of limitations was reduced from five years to three years beginning with the 2015 tax year.
Q. How does a fiduciary authorize someone to deal with matters concerning filing and tax obligations related to an estate or trust?
A. A fiduciary can appoint someone such as a tax professional to deal with matters concerning Form FID-3 or tax filing requirements and tax payment obligations of estates or trusts by filing a Montana Power of Attorney, Authorization to Disclose Tax Information (Form POA). The Form POA may be filed by mail, email or a personal visit. Please refer to Form POA instructions for more information.
Note: Form POA does not authorize the representative to receive any refund check, bind the entity to anything (including any additional tax liability), receive any information about any other tax year or tax matter, or otherwise represent the entity before the department.
Q. What does the box that asks “May the DOR discuss this tax return with the tax preparer?” mean?
A. If a fiduciary marks the box, we can discuss any concerns that we might have with the 2016 estate and trust tax return—a missing schedule, for example—with the tax preparer. If the fiduciary does not mark the box, we cannot discuss the tax return with anyone but the fiduciary unless a power of attorney allows us to discuss the return with someone else.
If yes is marked, the fiduciary is authorizing us to call the tax preparer to answer any questions that arise while we are processing the 2016 tax return. By marking the box the fiduciary is also authorizing us to:
• Request that the tax preparer give us any information that is missing from the return.
• Respond to the tax preparer’s call to us for information about the processing of the return or the status of refund(s) or payment(s).
• Discuss certain notices from us about math errors, offsets and return preparation. Note: The department will only send notices directly to the fiduciary, estate or trust and not to the tax preparer.
The fiduciary is not authorizing the tax preparer to receive any refund check, bind the estate or trust to anything (including any additional tax liability), receive any information about any other tax year or tax matter, or otherwise represent the estate or trust before the department. Please be aware that this authorization cannot be revoked. The authorization will, however, automatically end no later than the due date, without regard to extensions, for filing next year’s (2017) tax return. This is April 17, 2018 for most estates and trusts.
If the fiduciary wants to expand or change the tax preparer’s authorization (for example, to verify any estimated payments it will be making in the future), the fiduciary can use Form POA (Power of Attorney, Authorization to Disclose Tax Information).


text:
She's a real cutie. Lovely work. I love the way her eyes really stand out.
I really like this Kat, what a lucky friend.
Project - My Love
posted 07/02/09 at 12:32 PM
More pages for my friend of her GD. Credits: papers from Paradise Island and Serendipity; My Love stamp from Siri; staples, Peony Place extras; Photocuts frames v.4; Photocuts masks v.1 – all Carina Gardner; font 2Ps Sol Man; butterfly and glitter spray, He's Royalty, Vinnie Pearce. Photos by Heather S.
Copyright © 1999-2014 It's Like This LLC. Two Peas in a Bucket is a trademark of It's Like This LLC. All Rights Reserved.

domain: hobby


text:
Jun 21, 2014 ... The United States Department of Agriculture has a program that approved stores
to accept food stamps or SNAP benefits. These stores are ...
Jun 30, 2014 ... Lingerie: Kiss My Lingerie, an adult store in Gonzales, Louisiana, accepts EBT.
Other adult stores have also been known to accept welfare ...
Apr 30, 2014 ... To find a retailer near you that welcomes SNAP EBT customers, click the "Select
Location" button and enter a starting location. Click a map ...
Use our SNAP retailer locator to find stores that accept EBT cards.
May 20, 2016 ... BUT the Terms of Service do state that EBT purchases are not accepted through
their app – so it's in store only, cold food only, and take out ...
May 24, 2016 ... Read this to find out how to use EBT at Whole Foods at in which ... A brief
explanation of EBT and how to find out if ANY store accepts EBT ...
A map listing stores that accept food stamps is available on the Unites States
Department of Agriculture website, and most of the stores which accept EBT have
Jun 28, 2016 ... U.S. regulators are pushing stricter rules for stores that accept food stamps—a
proposal that could determine which retailers win and lose the ...
The United States Department of Agriculture has an area on its website devoted
to a list of stores that take food stamps. Food stamps have actually been ...
It is Walmart's policy to accept food stamps, administered in the form of an ... 2012
, this amounted to 14 billion dollars in SNAP benefits spent at Walmart stores.

domain: food


text:
Businessman and former JLP Councillor for the Castleton Divison in St. Mary, Don Creary has been freed of a rape charge.
Creary and his co-accused, Shaneke Williams were freed in the Home Circuit Court in Downtown, Kingston this morning.
Mr. Creary was freed after prosecutors indicated that they do not have any evidence to offer against him.
The decision was made by prosecutors after the complainant told the court that she does not wish to proceed.
Don Creary was arrested in September 2015 and accused of sexually assaulting a 15-year-old girl.
His co-accused, Shaneke Williams, was accused of sexual touching and aiding and abetting the alleged sexual assault.
Mr. Creary was represented by Queen’s Counsel Tom Tavares Finson.

domain: law


text:
The SIMPLE FIX to eliminate bubbles when you're mixing resin
Learn the REAL reason you're getting bubbles in your resin when you mix it and the simple fix to eliminate them altogether. When you know what's causing them, the solution is SO obvious. Read on to find out more about how to mix resin without getting any bubbles. #MillLaneStudio #resinbubbles #troubleshootresin #howtomixresin #resintutorial
HAILEYNOLIN.COM. Do you want to create cool resin art effects? In this video, learn how to make DIY resin art cells using alcohol ink and resin. Resin cells create cool water and wave effects in epoxy ocean art pieces. #resinart #resinartcells #resinoceanart
Our new pendant model Forest River! Very bright and attractive pendant. Perfect for everyone! We carefully monitor the quality of each of our products and offer you the best prices. The wooden handmade necklace is made of Wenge wood. Please note that each pendant is made of natural materials, has a unique structure, color and shape. It can not be reproduced accurately. But we will try our best to bring the result closer to the pendant you have chosen. Saving the style, material and a…
You HAVE To See These Adorable DIY Photo Resin Coasters!
In a few quick steps, you'll be able to create a darling and useful resin coasters using your favorite photos! Perfect for wedding or vacation photos!

domain: artistic


162 deaths between 1 January and 31 May 2015 – this was communicating the Federal Ministry of the Interior today (1 June) via Austria Press Agency (APA). Without a doubt: 162 deaths are too much. But why nobody is shocked by the 2.400 people who die each year in Austria due to nosocomial infections?
Like always, when death figures are announced, the consternation of politicians is great, and improvements in terms of safety are announced. But with dramatic numbers in terms of nosocomial infections is dealed differently. Why the death of 2.400 people (2014) who die of nosocomial infections, make us less concerned? About this fact Dr. Maria Kletecka-Pulker (Platform for Patient Safety) recently expressed her astonishment (round table “nosocomial infections – costs and consequences”, Josephinum, Vienna: “If on the roads as many people would be killed as by nosocomial infections, politics would probably immediately prescribe countermeasures. It is high time to take action against nosocomial infections.”
A similar comparison draws Univ.-Prof. Dr. Norbert Pateisky, former risk manager at the General Hospital in Vienna (AKH) and now member of the board of AssekuRisk Safety Management. He refers to the number of deaths in air traffic and reminds the media of their duty: “At the German Wings crash in March 150 people died and this incident was in the media for weeks. In Germany, more than 400 people die per week because of Healthcare Associated Infections (HAI) and the reporting is virtually non-existent. I would prefer to see a similar media attention as for German Wings.”


text:
The desire to live a long and fulfilling life is inherently human. Human consciousness allows the mind to ponder such existential questions. There is no one answer of course – maintaining a healthy diet and eliminating poor lifestyle habits offers a rounded approach. One study suggests tweaking a simple everyday activity could extend the years.
Speeding up walking pace could extend a person’s life, research conducted by the University of Sydney suggests.
Walking at an average pace was found to be associated with a 20 per cent risk reduction for all-cause mortality compared with walking at a slow pace, while walking at a brisk or fast pace was associated with a risk reduction of 24 per cent.
A similar result was found for risk of cardiovascular disease mortality, with a reduction of 24 percent walking at an average pace and 21 per cent walking at a brisk or fast pace, compared to walking at a slow pace.
The protective effects of walking pace were also found to be more pronounced in older age groups.
Average pace walkers aged 60 years or over experienced a 46 per cent reduction in risk of death from cardiovascular causes, and fast pace walkers a 53 per cent reduction.
The research team is calling for walking pace to be emphasised in public health messages
“A fast pace is generally five to seven kilometres per hour, but it really depends on a walker’s fitness levels; an alternative indicator is to walk at a pace that makes you slightly out of breath or sweaty when sustained,” lead author Professor Stamatakis explained.
In a collaboration between the University of Sydney’s Charles Perkins Centre and Faculty of Medicine and Health, the University of Cambridge, University of Edinburgh, University of Limerick and University of Ulster, the researchers sought to determine the associations between walking pace with all-cause, cardiovascular disease and cancer mortality.
Linking mortality records with the results of 11 population-based surveys in England and Scotland between 1994 and 2008 – in which participants self-reported their walking pace – the research team then adjusted for factors such as total amount and intensity of all physical activity taken, age, sex and body mass index.
“Walking pace is associated with all-cause mortality risk, but its specific role – independent from the total physical activity a person undertakes – has received little attention until now,” said Professor Stamatakis.
The lead author added: ”While sex and body mass index did not appear to influence outcomes, walking at an average or fast pace was associated with a significantly reduced risk of all-cause mortality and cardiovascular disease. There was no evidence to suggest pace had a significant influence on cancer mortality however.”
In light of the findings, the research team is calling for walking pace to be emphasised in public health messages.
“Separating the effect of one specific aspect of physical activity and understanding its potentially causal association with risk of premature death is complex,” Professor Stamatakis said.
“Assuming our results reflect cause and effect, these analyses suggest that increasing walking pace may be a straightforward way for people to improve heart health and risk for premature mortality – providing a simple message for public health campaigns to promote.
“Especially in situations when walking more isn’t possible due to time pressures or a less walking-friendly environment, walking faster may be a good option to get the heart rate up – one that most people can easily incorporate into their lives.”
Maintaining an active lifestyle also underscores the importance of maintaining a healthy weight. As the NHS explained, being obese can increase a person’s risk of developing many potentially serious health conditions.
- Type 2 diabetes
- High blood pressure
- High cholesterol and atherosclerosis (where fatty deposits narrow your arteries), which can lead to coronary heart disease and stroke
- Metabolic syndrome (a combination of diabetes, high blood pressure and obesity)
- Several types of cancer, including bowel cancer, breast cancer and womb cancer
- Gastro-oesophageal reflux disease (GORD) (where stomach acid leaks out of the stomach and into the gullet)
- Reduced fertility
- Osteoarthritis (a condition involving pain and stiffness in your joints)
- Sleep apnoea (a condition that causes interrupted breathing during sleep, which can lead to daytime sleepiness with an increased risk of road traffic accidents, as well as a greater risk of diabetes, high blood pressure and heart disease)
- Liver disease and kidney disease
- Pregnancy complications, such as gestational diabetes or pre-eclampsia (when a woman experiences a potentially dangerous rise in blood pressure during pregnancy)
The health site added: “Obesity reduces life expectancy by an average of three to 10 years, depending on how severe it is.”
Source: Read Full Article

domain: medical


text:
Buy ivermectin 3mg online at affordable prices. Ivermectin is a highly effective medication used to treat parasitic infections in humans and animals. Order now and get fast shipping and discreet packaging.
|STROMECTOL (Active Ingredient: Ivermectin)
|Other Names Of Ivermectin:
|Ivectin, Ivenox, Ivera, Ivergot, Ivermec, Ivermectina, Ivermectine, Ivermectinum, Ivert
|3mg, 6mg, 12mg
|BEST Price per pill:
|VISA, MasterCard, Amex, PayPal
|Express (1-3 days), AirMail FREE (5-7 days)
|OVER THE COUNTER
|Where to Buy Ivermectin online in USA?
Buy Ivermectin 3mg Online – Effective Treatment for Parasitic Infections
Ivermectin 3mg is a highly effective medication used to treat various parasitic infections in humans. It belongs to a class of drugs called anthelmintics, which are specifically designed to combat parasitic infestations. Ivermectin works by paralyzing and killing the parasites, allowing the body’s immune system to eliminate them.
Parasitic infections are a global health concern, affecting millions of people worldwide. These infections are caused by parasites such as worms, lice, and mites, which can enter the body through contaminated food, water, or contact with infected individuals. Common parasitic infections include scabies, head lice, and intestinal worms.
Ivermectin 3mg is commonly prescribed to treat a variety of parasitic infections. It is particularly effective against onchocerciasis, also known as river blindness, which is caused by a parasitic worm transmitted through the bites of infected black flies. Ivermectin is also used to treat strongyloidiasis, a parasitic infection that affects the intestines, as well as scabies and head lice infestations.
Buying Ivermectin 3mg can be done with a prescription from a healthcare professional or through online pharmacies. It is important to follow the prescribed dosage and duration of treatment to ensure its effectiveness and minimize the risk of side effects. Before purchasing Ivermectin, it is recommended to consult with a healthcare provider to determine the appropriate dosage and treatment plan based on individual factors and the specific parasitic infection being treated.
What is Ivermectin?
Ivermectin is a medication used to treat various parasitic infections in humans and animals. It is derived from the bacteria Streptomyces avermitilis and belongs to a class of drugs called macrocyclic lactones.
Ivermectin works by binding to specific receptors in the nerves and muscle cells of parasites, causing paralysis and death. It is effective against a wide range of parasites, including roundworms, hookworms, and certain types of mites.
Ivermectin is commonly used in the treatment of diseases such as river blindness (onchocerciasis) and scabies. It is also used as a preventive measure against heartworm disease in dogs and cats.
The use of ivermectin in humans has gained attention recently due to its potential antiviral properties against certain viruses, including SARS-CoV-2, the virus that causes COVID-19. However, more research is needed to determine its effectiveness in treating viral infections.
Benefits of Ivermectin:
- Effective against a wide range of parasites
- Easy to administer as a single oral dose
- Well-tolerated by most individuals
- Cost-effective compared to alternative treatments
It is important to note that ivermectin should only be used under the guidance of a healthcare professional, as improper use or dosage can lead to adverse effects. Additionally, it is crucial to follow local guidelines and regulations regarding the use of this medication.
The mechanism of action and uses of Ivermectin
Ivermectin is a medication that belongs to a class of drugs known as anthelmintics. It works by interfering with the nervous system of parasites, ultimately leading to their paralysis and death. This mechanism of action makes it highly effective against a wide range of parasites, including certain types of worms and insects.
Ivermectin is primarily used to treat infections caused by parasitic worms. It is commonly used to treat conditions such as onchocerciasis (river blindness), strongyloidiasis, and lymphatic filariasis. These conditions are prevalent in tropical and subtropical regions, where parasitic infections are more common.
In addition to its use in treating parasitic infections, ivermectin has also shown promise in the treatment of other diseases. Some studies have suggested that it may have antiviral properties, making it a potential treatment for viral infections such as COVID-19. However, further research is needed to fully understand its effectiveness in this regard.
It is important to note that ivermectin should only be used under the supervision of a healthcare professional. The correct dosage and duration of treatment will depend on the specific condition being treated and the individual patient’s needs. It is also important to follow the prescribed instructions and complete the full course of treatment to ensure the best possible outcome.
In conclusion, ivermectin is a medication that works by disrupting the nervous system of parasites, leading to their paralysis and death. It is primarily used to treat parasitic worm infections, but it may also have potential in the treatment of other diseases. However, further research is needed to fully understand its effectiveness in these areas.
Benefits of Ivermectin 3mg
Ivermectin 3mg is a medication that has been found to have a wide range of benefits. It is primarily used to treat parasitic infections, such as scabies and head lice. However, recent research has suggested that it may also have potential benefits in treating other conditions.
Treating parasitic infections
One of the main benefits of Ivermectin 3mg is its effectiveness in treating parasitic infections. It works by killing the parasites that cause these infections, helping to alleviate symptoms and prevent further spread. This can provide relief for individuals suffering from conditions such as scabies or head lice.
Potential antiviral properties
Emerging research has suggested that Ivermectin 3mg may also have antiviral properties. Studies have shown that it could potentially inhibit the replication of certain viruses, including those that cause dengue fever and Zika virus. While more research is needed, these findings suggest that Ivermectin 3mg could have potential benefits in the treatment of viral infections.
Treatment for river blindness
Ivermectin 3mg is also commonly used in the treatment of river blindness, a parasitic infection caused by the worm Onchocerca volvulus. This condition can cause severe itching, skin lesions, and even blindness. Ivermectin 3mg has been shown to effectively kill the parasite and prevent further damage, providing relief for individuals suffering from this debilitating condition.
Possible use in COVID-19 treatment
There is ongoing research into the potential use of Ivermectin 3mg in the treatment of COVID-19. Some studies have suggested that it could have antiviral effects against the SARS-CoV-2 virus, which causes COVID-19. While more research is needed to determine its effectiveness, these preliminary findings have sparked interest in its potential use as a treatment option.
In conclusion, Ivermectin 3mg has a range of potential benefits, including its effectiveness in treating parasitic infections, potential antiviral properties, treatment of river blindness, and possible use in COVID-19 treatment. However, it is important to note that further research is needed to fully understand its efficacy and safety in these applications.
Why you should consider buying Ivermectin 3mg
There are several reasons why you should consider buying Ivermectin 3mg. Ivermectin is a medication that has been used for decades to treat various parasitic infections in humans and animals. It is known for its effectiveness in treating conditions such as river blindness and scabies.
1. Versatility: Ivermectin 3mg is a versatile medication that can be used to treat a wide range of parasitic infections. It can be used to treat conditions such as strongyloidiasis, onchocerciasis, and lymphatic filariasis. This makes it a convenient option for individuals who may be at risk of multiple parasitic infections.
2. Cost-effectiveness: Compared to other medications used to treat parasitic infections, Ivermectin 3mg is relatively affordable. This makes it an accessible option for individuals who may not have access to expensive treatments or who may be on a limited budget.
3. Safety: Ivermectin has been used for many years and has a well-established safety profile. When used as directed by a healthcare professional, Ivermectin 3mg is generally considered safe and well-tolerated. However, it is important to follow the recommended dosage and guidelines to minimize the risk of side effects.
4. Easy availability: Ivermectin 3mg is widely available in many countries, both with a prescription and over-the-counter. This means that individuals who may be at risk of parasitic infections can easily access this medication and start treatment promptly.
5. Potential for future use: Ivermectin is currently being studied as a potential treatment for other conditions, such as COVID-19. While further research is needed to determine its effectiveness for these uses, the existing knowledge about Ivermectin’s safety and efficacy makes it an interesting candidate for future treatment options.
In conclusion, Ivermectin 3mg is a versatile, cost-effective, and safe medication that can be used to treat various parasitic infections. Its easy availability and potential for future use make it a valuable option for individuals who may need treatment for such conditions.
How to buy Ivermectin 3mg online
1. Research reputable online pharmacies
When looking to buy Ivermectin 3mg online, it’s important to research reputable online pharmacies. Look for pharmacies that require a prescription, have secure payment options, and have positive customer reviews. This will help ensure that you are purchasing a genuine and safe product.
2. Consult with a healthcare professional
Before buying Ivermectin 3mg online, it’s important to consult with a healthcare professional. They can provide guidance on the appropriate dosage and duration of treatment based on your specific condition. They can also help determine if Ivermectin is the right medication for you.
3. Compare prices
Once you have identified reputable online pharmacies and consulted with a healthcare professional, it’s a good idea to compare prices. Different pharmacies may offer different prices for Ivermectin 3mg, so it’s worth taking the time to find the best deal. However, it’s important to prioritize quality and safety over price.
4. Place your order
After conducting thorough research, consulting with a healthcare professional, and comparing prices, you can proceed to place your order for Ivermectin 3mg online. Make sure to provide accurate information and follow the pharmacy’s ordering process. Double-check your order before confirming the purchase.
5. Follow dosage instructions and precautions
Once you receive your Ivermectin 3mg, it’s crucial to follow the dosage instructions and precautions provided by your healthcare professional and the pharmacy. Take the medication as directed and be aware of any potential side effects or interactions with other medications. If you have any concerns or questions, consult with your healthcare professional.
Buying Ivermectin 3mg online can be a convenient option, but it’s important to prioritize your health and safety. Research reputable pharmacies, consult with a healthcare professional, compare prices, and follow dosage instructions and precautions. By doing so, you can ensure a safe and effective treatment.
Steps to purchasing Ivermectin 3mg from authorized online pharmacies
1. Research and verify the legitimacy of the online pharmacy
Before making a purchase, it is crucial to ensure that the online pharmacy you are planning to buy Ivermectin 3mg from is authorized and reputable. Take the time to research and read reviews about the pharmacy to ensure its legitimacy. Look for a valid pharmacy license and certifications on their website.
2. Obtain a prescription from a healthcare professional
Ivermectin 3mg is a prescription medication, so it is important to consult a healthcare professional before purchasing it. Schedule an appointment with your doctor or a qualified healthcare provider who can assess your condition and determine if Ivermectin is the right treatment for you. They will provide you with a valid prescription that you can use to purchase the medication.
3. Compare prices and choose a reliable online pharmacy
Once you have a prescription, take the time to compare prices and choose a reliable online pharmacy. Look for pharmacies that offer competitive pricing and have positive customer reviews. It is also important to consider the shipping options, customer support, and return policies offered by the pharmacy.
4. Place your order
Once you have chosen a pharmacy, navigate to their website and locate the page for purchasing Ivermectin 3mg. Follow the instructions provided, including entering your prescription information, dosage, and quantity. Make sure to double-check all the details before proceeding to payment.
5. Provide your prescription and complete the purchase
Most reputable online pharmacies will require you to provide a copy of your prescription before completing the purchase. Follow the instructions provided by the pharmacy to upload or send a copy of your prescription. Once the prescription is verified, proceed to complete the purchase by providing your payment details and any other required information.
6. Wait for delivery
After completing the purchase, you will receive a confirmation email with the details of your order. The online pharmacy will then process and ship your order to the address provided. Depending on the pharmacy and your location, delivery times may vary. Be sure to track your order and contact customer support if you have any concerns or questions.
By following these steps, you can safely and securely purchase Ivermectin 3mg from authorized online pharmacies. Remember to always consult a healthcare professional before taking any medication and to follow the recommended dosage and usage instructions provided by your doctor.
Possible side effects of Ivermectin 3mg
1. Digestive System
Ivermectin 3mg may cause gastrointestinal side effects in some individuals. These can include nausea, vomiting, diarrhea, and abdominal pain. It is important to take the medication with food to minimize these side effects. If these symptoms persist or worsen, it is advised to consult a healthcare professional.
2. Skin Reactions
Some individuals may experience skin reactions while taking Ivermectin 3mg. These can manifest as rash, itching, or hives. It is important to monitor for any changes in the skin and seek medical attention if any severe or persistent reactions occur.
3. Dizziness or Drowsiness
Ivermectin 3mg may cause dizziness or drowsiness in some individuals. It is important to avoid activities that require alertness, such as driving or operating machinery, until the effects of the medication are known. If these symptoms become severe or persistent, it is recommended to consult a healthcare professional.
4. Neurological Symptoms
In rare cases, Ivermectin 3mg may cause neurological symptoms such as confusion, tremors, or seizures. If any of these symptoms occur, it is important to seek immediate medical attention.
5. Allergic Reactions
Some individuals may experience allergic reactions to Ivermectin 3mg, including difficulty breathing, swelling of the face or throat, or severe dizziness. If any of these symptoms occur, it is important to seek emergency medical attention.
It is important to note that these are not all the possible side effects of Ivermectin 3mg. If you experience any other unusual symptoms or have concerns about the medication, it is recommended to consult a healthcare professional.

domain: health


text:
LAKE CHARLES - McNeese softball head coach James Landreneau has released the 2020 schedule that includes four tournaments and 22 home games at Joe Miller Field.
“Once again we are excited for the challenges that our schedule will provide us,” said head coach James Landreneau. “It’s filled with talented teams and outstanding coaches. Our players embrace these challenges and the work required to be prepared for this kind of schedule. We are grateful to open our season at home for the fourth straight year as well as playing strong opponents in midweek games at home.”
Included in the schedule will be games against 11 teams that advanced to the 2019 postseason as well as two teams (Alabama, Arizona) that advanced to the Women’s College World Series.
The Cowgirls will open their season at home in its own Cowgirl Classic slated for Feb. 7-9. Taking part in the tournament will be Arkansas-Pine Bluff, North Texas, Ball State, and Prairie View.
Following a road game at Texas A&M, the Cowgirls will make their way to Conroe, Texas for the Scrap Yard Tournament to face San Diego State, UAB, and Texas A&M-Corpus Christi.
McNeese will return to the friendly confines of Joe Miller Field to face South Alabama (Feb. 18) and UL-Monroe (Feb. 19) before beginning an 11-game road stand from Feb. 21-March 1 that will include two tournaments.
The Cowgirls will take part in the inaugural Mardi Gras Mambo in Youngsville, Louisiana (Feb. 21-23) that will be hosted by Southeastern Louisiana. McNeese will open tournament play against Middle Tennessee, a team the Cowgirls defeated last season in their opening game of the NISC Regional Tournament. McNeese will also face Detroit Mercy, Nevada, and Jacksonville State.
Continuing on the road, McNeese will travel to Southern Miss (Feb. 25) and Troy (Feb. 26) with the 11-game road trip ending at the Easton Crimson Classic (Feb. 28-Mar. 1) in Tuscaloosa, Alabama where the entire tournament field advanced to the postseason and will consist of two College World Series teams. McNeese will open tournament play against UT-Arlington, a team the Cowgirls faced in the NISC Regional championship game last year. The Cowgirls will also play Arizona twice before ending the tournament against Alabama.
McNeese will return home for eight of its next 12 games including two Southland Conference series beginning with its conference opening series against Abilene Christian (Mar. 6-7). A non-conference road game at UL-Monroe (Mar. 11) and a conference series at Central Arkansas (Mar. 13-14) is on tap before the Cowgirls return home to host UL-Lafayette (Mar. 18) and Stephen F. Austin (Mar. 20-21) in a conference series along with Houston on Mar. 25. McNeese will also travel to Houston on April 22.
The Cowgirls will also face Houston Baptist and Southeastern Louisiana in conference home series and will travel to Incarnate Word, Nicholls, Lamar, and Northwestern State for conference series.
A late non-conference home game will bring LSU into Joe Miller Field on April 28 prior to its final conference series at Northwestern State.
The Southland Conference Tournament is scheduled for May 5-8 at North Oak Park in Hammond.
2020 McNEESE SOFTBALL SCHEDULE
FEB. 7-9 COWGIRL CLASSIC (Arkansas Pine-Bluff, North Texas, Ball State, Prairie View)
Feb. 13 at Texas A&M
Feb. 15-16 at Scrap Yard Tournament (San Diego St., UAB, Texas A&M-CC)
FEB. 18 SOUTH ALABAMA
FEB. 19 UL-MONROE
Feb. 21-23 at Mardi Gras Mambo (Middle Tennessee, Detroit Mercy, Nevada, Jacksonville St.)
Feb. 25 at Southern Miss
Feb. 26 at Troy
Feb. 28-Mar. 1 at Easton Crimson Classic (UT-Arlington, Arizona, Alabama)
MAR. 6-7 *ABILENE CHRISTIAN
Mar. 11 at UL-Monroe
Mar. 13-14 *at Central Arkansas
MAR. 18 UL-LAFAYETTE
MAR. 20-21 *STEPHEN F. AUSTIN
MAR. 25 HOUSTON
Mar. 27-28 *at Incarnate Word
Apr. 1 at UL-Lafayette
APR. 3-4 *HOUSTON BAPTIST
Apr. 10-11 *at Nicholls
Apr. 17-18 *at Lamar
APR. 22 HOUSTON
APR. 24-25 *SE LOUISIANA
APR. 28 LSU
May 1-2 *at Northwestern State
May 5-8 Southland Conference Tournament (Hammond, La.)
Home games in BOLD

domain: news


Upper arm is built from 1.0625"x.250 wall DOM tubing. Sleeved with structural stainless steel rod and gusseted in the bend over the tie rod for added strength.
Lower arm is built from 1 1/4"X.250 wall for XTREME strength and rigidity. High clearance bends are also leaned outwards to accommodate all brands of axles.
Arms come standard with your choice of QA1 7/8 heim joints or ball joint carriers and run your choice of ball joints.
Or for XTREME strength upgrade to the FK "no maintenance" Heim joints.
Call for Pricing.
Works with stock tires and wheels.
Retains stock shock locations.


Sex Abuse, Protestant Style
The headline in RNS: “Willow Creek elders and lead pastor resign in wake of Hybels revelations.” Willow Creek is the oldest megachurch in the United States. Its founder, Bill Hybels, was discovered to have a long history of sexual misconduct. Furthermore, leaders of his megachurch helped cover up his “crimes.” It is interesting to compare this to the Catholic Church’s sex abuse problem.
First, unlike most abusers in the Catholic Church, Hybels did not rape anyone, much less children or youths. But it is wrong to view his sexual affairs as purely consensual. The founder and leader of a megachurch is treated almost like a demigod, and enjoys enormous power over his flock. This was a gross abuse of power, more severe than when a CEO hits on a secretary or junior executive.
The victims of Hybels’ misconduct were adult women, not young boys. While they were far from equals with Pastor Hybels, they had enormously more power than the victims of priestly sex abuse in the Catholic Church. Hybels committed adultery. But Catholic clergy commit abominable acts, far worse in the eyes of God.
In both cases, church leaders covered up the crimes. But in the Catholic Church, the leaders were far more power than the criminals, who were almost always priests. In the Catholic Church, priests are essentially buck privates, or at best non–commissioned officers. They are low men on the totem pole. Their crimes were covered up by the entire hierarchy. In the Protestant case, the “criminal” is actually the head of the church, a mini-pope. Thus he had power over the leaders who helped cover up his crimes.
Despite the fact that the crimes in the Catholic Church were far worse than those in the Protestant Church, the Protestants responded far more quickly and effectively than the Catholics. Moreover, despite the fact that the most powerful member of the Protestant church was guilty of the crime, the cover-up was much shorter and less extensive than in the Catholic Church, where the criminals were largely peons with little power.
Despite his enormous advantage over priestly abusers, Hybels got brought to justice far more quickly and effectively than priests in the Catholic Church, not to mention bishops or cardinals. Furthermore, the Protestant church’s punishment and corrective actions were far more severe and extensive than in the Catholic Church. Abusive priests were relieved of their current duties, but remain on the payroll and are given free housing. Similarly, the Catholic Church’s institutional response was perfunctory at best. They created new committees to study the problem and make recommendations. Even after decades, none of the leaders from bishop on up have ever been punished for covering up these crimes. In the Protestant Church, there was a complete change of leadership, and former leaders were actually fired. Corrective actions were far more extensive and serious than in the Catholic Church.
Despite the abhorrent performance of the Catholic Church, it continues to proclaim that it is guided by the Holy Spirit. According to them, Protestant churches not only lack such divine guidance, they are heretics and minions of the Antichrist and are bound for eternal damnation. This is part of the Church’s “infallible” encyclicals, though they rarely talk of it, and treat Protestants cordially in public. (I am not sure where the current version of the Catechism stands on this issue.)
The child abuse situation in the Catholic Church is an atrocity. For many years, the Church was given a free pass. That is no longer the case, and many countries are bringing judicial forces to bear on the problem. One or two have used legislative forces. But considering the gravity of the problem, and the organized conspiracy to cover up these crimes, the Catholic Church to date has received little more than a slap on the wrist from governments around the world.


text:
You know about good intentions, don't you? I had the intention of writing this yesterday . . . . but here we are, a day later. And maybe there was a reason for it, since this is about a devotion I read, and I usually post things about faith of Faith Friday. So what is today? Friday.
I was reading a daily devotional for December 18 in the current "Our Daily Bread". It was meaningful to me, especially at this time of year when many of us might struggle with being alone for Christmas. My family all live a distance away and it rarely works out that they are able to be here for holidays. I am okay with that since I am a bit of a loner, but it is still always nice to have your family around at this time of year. We all dream of having the 'perfect' Christmas, but that rarely happens in real life, just in movies and pictures.
This devotion shows how profound children are. We need to listen (and really 'hear') to what they say. Here is the devotion based on Psalm 107:9:
Our granddaughter Julia spent the summer working in an orphanage in Busia, Uganda. On the final day of her internship, she went to the children to tell each one goodbye. One little girl named Sumaya was very sad and said to her, "Tomorrow you leave us, and next week the other aunties (interns) leave."When Julia agreed that she was indeed leaving, Sumaya thought for a minute and exclaimed, "But we will be all empty. None of you will be left!" Again, Julia agreed. The little girl thought a few moments and replied: "But God will be with us, so we won't be all empty."
If we are honest with ourselves, we know that "all empty" feeling. It is an emptiness that friendship, love, sex, money, power, popularity, or success can never assuage -- a longing for something indefinable, something incalculably precious but lost. Every good thing can remind, beckon, and awaken in us a greater desire for that elusive "something more." The closest we get is a hint, an echo in a face, a painting, a scene . . . And then it is gone. "Our best havings are wantings," said C. S. Lewis.
We were made for God, and in the end, nothing less will satisfy us. Without Him, we are all empty. He alone fills the hungry with good things (Ps. 107:9) -- by David Roper
"He satisfies the longing soul, and fills the hungry soul with goodness." -- Psalm 107:9
Prayer -- Dear Lord, fill me with Your goodness and love. I desire nothing in heaven and earth but You. Without You, I have nothing. Thank You for the abiding satisfaction that we can find in You.
God cannot give us a happiness and peace apart from Himself because it is not there. --- C. S. Lewis
Christmas is more than Santa Claus and presents, Christmas trees, lights and tinsel, candy canes and sugar cookies. There would never have been a Christmas at all if it weren't for the greatest gift of all -- the birth of our Savior, Jesus Christ. If Christ isn't in Christmas, the holiday that bears His name, then there is no Christmas.

domain: literature


text:
Here is a case that required some on the fly thinking:
This patient had two bridges: One from 7-11 and another from 12-15. #11 was decayed through and through and #12 had been extracted towards the buccal and the patient had a cantilever now from 12-15. Pretty amazing that it lasted as long as it did. This patient went to another dentist who had quoted her for an implant bridge from 11-14 with just two implants. I felt we could do a little better so I treatment planned 4 can offered to throw one in at no charge.
I say this a lot in my lectures, but as important as generating a proposal, CEREC can really help in the noise department. This patient had a lot of existing crowns and even with MARS (metal artifact reduction software) it was tough to see past that. Enter CEREC and hoila! No noise, very easy case to plan. In this case we got an email from SICAT stating that my Guide Sleeves were too close and I know I could do the case so I requested a pilot sleeve (2.3mm) for #13 and I’m off to the races.
Removed the bridge and ended up with a lot of mush! #15 was not right for this world either so out it came along with #11:
Went through the series as usual. Due to the length of the implant on #16, my handpiece head was banging into #10 so I used the extender:
Although I was cool with the spacing of the osteotomies, #14 was confluent in the coronal half with the extraction socket and I could not get any stability of the angulation pin. #15 socket was very conical with no interseptal bone for an immediate implant, but in the #16 position we have a ton of great bone, so I decided to free hand an extra implant there, 5.2 by 11.5
In the implants went, we got about 35Ncm on all the implants.
Final placement, we advanced #11 a little further into the socket:
Grafted #11 with ID DirectGen and a membrane. #14 graft with Gelfoam. PTFE 2 week resorbable sutures. “Temporary-Temporary”, PVS Impression taken patient will return in 2 weeks for Bio-Temp and I’ll post a shot.
Bio Temps for long temporization periods
Final, a little pink porcelain to make it symmetric with the other side.


text:
Applicant must be a member of a federally recognized American Indian or Alaskan Native tribe, be a high school graduate or equivalent in good standing at current educational institution, have the capacity to complete a health professions course of study, and be accepted or enrolled in a health professions pre-graduate baccalaureate degree program.
plus cost of books, travel, and other educational expenses
Renewable if recipient is in good academic standing in their program, is enrolled for the next semester/quarter in at least 12 cred hours or the equivalent (full-time), or six to 11 credit hours, and remain a full- or part-time student during the current academic year.
Study areas: health professions
Deadline: March 2
Award type: Scholarship
Award coverage: Comprehensive Tuition
Enrollment level: College Senior, College Junior, College Sophomore, College Freshman
Race: American Indian/alaskan Native
Major: Pre-dentistry, Pre-medicine, Pre-pharmacy Studies, Health And Medical Preparatory Programs, Other
Indian Health Service/U.S. Department of Health & Human Service
801 Thompson Avenue, Suite 120 Rockville, MD 20852 United States
Phone: (301) 443-6197


text:
Get them dressed up in the uniform Austrlia's most dynamic short form players will be playing in with the Cricket Australia 2019/20 Kid's T20 Replica Shirt. It's set to be a huge summer for the T20 team with Australia hosting the World Cup. The playing strip features a black design that gives way to green at the bottom of the hem. Made from lightweight polyester, it provides UV 40+ sun protection making it ideal for wearing throughout the summer.
- Fabric: 100% Polyester
- Heat transfer Cricket Australia Coat of Arms on left chest
- Heat transfer sponsors and Asics branding
- Contrast mesh on the neck
- UV 40+ sun protection
- Manufactured by Asics

domain: design


text:
Five loan types that are best for Bad Credit. And that means you’ve gone about enhancing your credit history as…
Which means you’ve gone about enhancing your credit rating the maximum amount of it is still low as you can, but. You’ve also devoted to memory all the advice that is above with regards to taking right out a individual loan with bad credit. Now it is time for you to take action. You really need that cash, so how do you will get it?
You might think securing a personal loan is out of your reach, but don’t sweat it if you’ve been denied loans because of your credit in the past. There are many borrowing choices than you might imagine. Numerous loans can be obtained to individuals with bad or bad credit. Below are a few of one’s most useful choices if you’re struggling to have a loan along with your (presently) woeful credit rating.
Residence Equity personal credit line – Before reading in, these loans are just offered to those who have their domiciles or have reached minimum 20percent regarding the real means along inside their mortgages. A home equity line of credit (or HELOC) may be best for you if you happen to meet these conditions. That which you do is get a relative credit line from the loan provider using the home itself set up as security. (more…)

domain: economics


Year in Review
J-SCOPE forecasts rely on output from NCEP's Coupled Forecast System (CFS) for the climate forcing, and so it is worthwhile to consider the quality of the CFS predictions from early 2013 in analysis of the J-SCOPE forecasts for 2013. Here we take a regional perspective; folks interested in more quantitative results for the CFS model over an extended period and more on the basin scale, are encouraged to check out the Journal of Climate articles by Wen et al. (2012) and Hu et al. (2012). These studies indicate that the CFS has substantial skill in predicting SST in the Northeast Pacific for lead times of less than about six months, in general. The year of 2013 was no exception. The predictions from the CFS made in early 2013 indicated near-neutral ENSO conditions for the remainder of 2013, with considerable spread between individual model runs, and that is what was observed.
Averaging across the ensemble of CFS predictions, the ENSO forecast from the CFS agreed with observed conditions. Perhaps of greater importance, the CFS predictions from early 2013 indicated the development of warmer than normal sea surface temperature (SST) off the coast of the Pacific Northwest by summer 2013. The CFS correctly predicted the direction of these anomalies, but underpredicted their magnitude. Similarly, the CFS predicted positive surface air temperature anomalies over the Pacific NW for the summer of 2013, but weaker than observed. The winds along the coast of the Pacific Northwest were both predicted and observed to be near normal during the summer of 2013. During fall 2013, however, the actual wind anomalies were upwelling-favorable while the CFS projected near normal winds. The CFS forecasts for SST during this period were reasonably accurate for the NE Pacific in a regional sense. All in all, the predictions from the CFS turned out to be a fairly accurate representation of the actual evolution of the NE Pacific atmosphere-ocean climate system from early in the year to fall 2013. More information can be found here.


text:
A blessing from a reader in South Africa
A reader writes:
We have never met but I am a good friend of [a friend of yours] and she has often spoken about you. I am Rector of [an Anglican church] in Cape Town where she is a member - although she has left us now to study for the ordained ministry.
I write to you as I have been on sabbatical these past two months and feel like you have been my spiritual mentor and guide as I have slowly read "Naked Spirituality" and been fed, inspired, challenge and encouraged by you, your story and your insights, during my time apart with God. I have been reflecting on my life and ministry (I have been at my current congregation for over twenty years) and praying into the next chapter of my ministry. "Naked Spirituality" came as a God-gift to me recommended by Amazon.com when I went on line to buy Eugene Peterson's "The Pastor".
Yesterday morning, running through the foothills of Table Mountain (one of my best thinking praying spaces), I felt God told me to email you and pass on my thanks and appreciation for your ministry to me. I am not sure in what "season" (!) you will be when you read this email - if indeed it gets to you, but be encouraged and know that God has used you to help this fellow pilgrim find God in the season he is in, and you have given me food for the journey.
God bless you today Brian.
Thanks for these kind words. As you can imagine, they go right to my heart because having served as a pastor for over twenty years myself, I know how much it meant to me when a book gave me additional strength for the journey. I'm especially encouraged when people respond to Naked Spirituality, because as a writer, it's easy to get put into a box - in my case, the "commentator on state of the church" box. My primary calling has never been to be a commentator, but a disciple - and Naked Spirituality is a reflection of my own journey of discipleship.


text:
San Francisco State University students resumed classes at the school's Science Building this semester for the first time since it was shut down days before classes were to begin in January to address lead, mercury and asbestos issues.
But students may not be taking classes there for much longer.
SFSU President Leslie Wong announced that he will seek funding to build a new facility to replace the 61-year-old Science Building that forced nearly 10,000 students into conference rooms, computer labs and classrooms elsewhere on campus after the toxic substances were found during routine environmental health testing.
“We just can't do science instruction with what we have,” Wong told The San Francisco Examiner after first announcing his intention to build a new Science Building during his opening remarks to faculty Aug. 25.
“After looking at a number of scenarios, we just came upon the idea that [as] a university, particularly ours sitting between Silicon Valley and Mission Bay, we couldn't be content with high school-level facilities,” Wong said.
Constructed in three phases, the Science Building's two-story west wing was built first, in 1953. The first two floors of the east wing were built in 1960, and the third-story addition to the east wing came in 1989. The 1953 wing remained in its original condition until the abatement of hazardous materials last spring.
Although it's called the Science Building, faculty offices and classes from other course offerings are housed there as well, including business, health and social sciences, and liberal and creative arts.
The Science Building reopened to faculty April 28 after undergoing abatement, but classes were not moved back until this semester. Chemistry labs, however, continue to be held in portable trailers.
A site for the new Science Building has not been decided, along with what would happen with the old building, but the new facility likely would not open for at least two years after the money is raised, Wong said.
Wong estimated the project could cost up to $200 million — the first entirely new building on campus since the Humanities Building was constructed in 1994 — and said he will seek private donations to aid with the funding.
“The whole idea of a public-private partnership to build a science building is very appealing to us,” Wong said. “It's also very appealing to the private sector. We're going to examine whether or not there's a win-win with [a] public-private model to build a new science building.”
Wong added that it's not the only older building on campus receiving attention.
Over the summer, the gymnasium underwent a $2 million renovation that involved replacing the floor for the first time since the building was originally constructed in 1951.
And focus is also turning to the Creative Arts Building, the only other structure built in the 1950s that's still standing on campus. Previous renovation plans stalled during the recession.


In this article, we delve into the intriguing question: What is Telegram Used For Cheating, exploring the multifaceted aspects of its role in deceptive practices.
Introduction: Unveiling Telegram’s Use in Deceptive Practices
In the digital landscape, Telegram, a messaging platform revered for its privacy features, has found itself entangled in discussions regarding its use in facilitating dishonest activities.
Understanding the role of Telegram in cheating requires a comprehensive exploration, shedding light on its functionalities and how these can be exploited for deceitful purposes.
Exploring Telegram’s Functionality
Telegram, heralded for its encrypted messaging and secure communication, serves as a haven for various user groups, including professionals, communities, and unfortunately, those with nefarious intentions.
Understanding the multifaceted nature of this platform is crucial in deciphering its potential misuse.
Secured Communication Channels: A Double-Edged Sword
One of Telegram’s primary attractions is its encrypted channels, offering a level of privacy unmatched by many other platforms.
However, this very feature becomes a double-edged sword when used for secretive communications fostering cheating endeavors.
How is Telegram Used for Cheating?
Academic Misconduct: An Escalating Concern
In educational settings, Telegram has emerged as a tool enabling academic dishonesty.
From sharing exam answers in encrypted chats to distributing plagiarized content, its anonymity and privacy features have emboldened cheating practices among students.
Relationship Infidelity: A New Digital Facade
The platform’s private messaging options have also become a sanctuary for individuals seeking extramarital affairs or engaging in relationships outside their commitments.
Telegram’s discreet chats and secure calls provide a cloak of secrecy for unfaithful interactions.
Challenges and Implications
Erosion of Trust: Impact on Institutions and Relationships
The unchecked misuse of Telegram for cheating corrodes the fundamental pillars of trust within academic institutions and personal relationships.
It undermines the essence of fair play in educational pursuits and leads to the fracturing of trust bonds in partnerships.
Legal and Ethical Ramifications
The burgeoning use of Telegram for cheating poses significant legal and ethical dilemmas.
As institutions grapple with maintaining academic integrity, lawmakers confront the challenge of regulating online spaces without infringing on individual privacy rights.
Conclusion: What is Telegram Used For Cheating?
Telegram’s innovative features, designed for secure and private communication, have inadvertently opened doors to deceitful practices.
Unraveling its misuse for cheating underscores the need for vigilance in balancing technological advancements with ethical responsibilities.
1. Can Telegram be monitored for cheating activities?
Monitoring Telegram for cheating requires compliance with privacy laws and may pose challenges due to its encrypted nature.
2. Are all Telegram users involved in cheating?
No, while some exploit Telegram for dishonest activities, the majority use it for legitimate communication.
3. How can institutions prevent cheating through Telegram?
Implementing strict guidelines and fostering ethical awareness can deter cheating on platforms like Telegram.
4. Does Telegram actively promote cheating?
No, Telegram’s design intends to facilitate secure communication but has been misused for cheating.
5. What actions can individuals take to discourage cheating on Telegram?
Reporting suspicious activities and promoting ethical use of the platform can help mitigate cheating incidents.
Read More Articles:


text:
DonJoy® pioneered the concept of functional knee bracing over 40 years ago, and continues to be a global leader in the progression of performance by studying the body, listening to athletes, consulting physicians and pushing the envelope of innovation.
DonJoy braces are available in-store, with a range of world-class knee, ankle, shoulder, wrist, elbow and more including Donjoy Performance and Aircast ranges.
Whether you are a weekend warrior, serious sportsman or woman, or simply want to enjoy an active lifestyle regardless of your age, come and speak to our trained staff about your requirements today for a professional fitting.
Why buy these from Southcity Pharmacy?
Apart from being the only pharmacy stockist in the Riverina, it is highly recommended these products are fitted by a trained professional to ensure the brace is suitable for the intended purpose, provides the support you need and is comfortable to wear.


text:
Creditor Maxwell Foods filed a Motion to Approve Recoupment or to Exercise Right of Setoff in Debtor’s chapter 11 case. Debtor moved for summary judgment on the motion. Prior to the petition, the parties executed an agreement whereby Debtor shipped seven loads of cranberries to Maxwell and offered Maxwell an exclusive sales arrangement for 2017. Debtor shipped all seven loads, but Maxwell failed to pay for the last three loads. Maxwell instead sought recoupment or setoff, claiming Debtor agreed to sell an additional ten loads, but breached by failing to fulfill the order. Relying on the single integrated transaction test, the Court granted Debtor’s motion for summary judgment. Even if the purchase order for the additional ten loads was binding and enforceable, Maxwell lacked a valid recoupment claim. The original 2017 agreement did not obligate Debtor to purchase anything beyond the agreed-upon seven loads. Thus, the 2017 agreement and the later purchase orders for ten loads were not part of a single integrated transaction and Maxwell’s claim was not eligible for recoupment. Similarly, Maxwell could not set off its claim because the two agreements were stand-alone contracts and occurred on opposite sides of the petition date.
11 U.S.C. §553 -- Setoff

domain: finance