The Good, The Bad, and the Bug-ly
Urban Plant Health Network
If you look carefully, you can find all sorts of bugs in your urban backyard. Knowing the difference between the good and the bad bugs and reporting the “bad bugs” or exotic plant pests when you see them - is essential to keeping our gardens and horticulture industries healthy. The Good, The Bad, and the Bug-ly is a podcast series aimed at urban gardeners to learn more about pests and diseases in their gardens.


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Gold plated sterling silver ring with a circle on the top.
This product is not sold individually. You must select at least 1 quantity for this product.
Warning: Last items in stock!
Material: Sterling silver 925 + gold plated (1 micron, 18k).
NUUadvice: As you know, geometric forms in jewelry are the trend of this year. Besides are very combinable, never go out of style and this reason make them very versatile. Combine this ring with structure and minimal looks to offer an elegant contrast with your accessories. Don't let the Circle ring in your closet! Get it out!
Buy in Nuups the most trendy fine jewellery designs and enjoy them everywhere.
In all your purchases if their cost is 40€ or more (Peninsula and Balearic Islands only).
Our fine jewellery products are made by high-quality materials such as gold and silver.
Pay safely through the encrypted payment platforms from PayPal or your credit card.

domain: artistic


4th Street Bridge at Harvey Canal open to vehicular, marine traffic
The 4th Street Bridge at Harvey Canal is now open to both vehicular and marine traffic following mechanical problems, Louisiana DOTD said.
The bridge had closed to both vehicular and marine traffic May 16 before opening for marine traffic May 18.
Louisiana DOTD said steel connection between the bridge operating mechanism and a hydraulic shaft had failed.
The pieces needed to repair the bridge needed to be fabricated, causing the length of the closure.
Stack estimated that the cost to repair the bridge would be $27 million to $33 million.


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- Primary Care
Primary health care is the first point of contact a person has with the health system. Our inter-professional team of physicians, nurse practitioners, nurses, pharmacist, social worker, dietitian and others collaborate to provide services and programs to our clients. Working together, this team responds to the factors that impact the health and well-being of our clients. They ensure that our clients receive the best possible care. Primary care includes the prevention, diagnosis, treatment and follow-up of various health conditions, including referrals to specialists and diagnostic services.
Our inter-professional team is available to support you in managing your health needs.
- Scheduled one-to-one medical appointments
- Comprehensive assessment to determine resources to meet your needs
- Referrals and follow up of Community Resources
- Medication review appointments and follow-up
- Lab Services
- Home Visits
- On Call 24/7
- Urgent Care Appointments
- Cancer Screening
- Follow-up following discharge from hospital or after an emergency department visit
What to Expect
When you come in for your first appointment we will review your completed forms including signing consent to release your previous medical records, discuss our protocols and introduce you to your assigned physician. We ask that you bring in all medications including over-the-counter that you are taking to be reviewed. Your information is kept in an electronic medical record.
Sometimes, when you are sick and your assigned provider is not available, you may be offered an appointment with another provider. This may be a nurse practitioner or doctor.
Accessing Primary Care
To become a primary care client, you can pick up a client registration form from reception at our CHC or print one off directly from the link below:

domain: medical


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Outside of London, you’d be hard-pressed to find a city containing a better range of food and drink choices than Manchester. From the repurposed cotton mills of the Northern Quarter to fine dining restaurants in the city’s new cultural district, we’ve got the lot – and all within walking distance of each other. These are just some of the highlights of the food and drink in Manchester. An ever-growing food scene, boasting everything from hearty British cuisine, to fiery Indian food to delicately prepared sushi.
Mackie Mayor, 1 Eagle Street, Manchester, M4 5BU
A Grade II listed market building in the Northern Quarter, reopened after a huge refurbishment.
The French, The Midland Hotel, Peter Street, Manchester, Greater Manchester, M20 2DS - Visit now
The French is one of Manchester’s most highly regarded restaurants. Head chef Adam Reid has a real grasp on what makes Manchester tick. A less fussy, more relaxed, and, at times, gloriously silly restaurant.

domain: travel


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With one month until The Kids’ Cancer Project’s Official Netball Charity Day on Saturday 1 June, Netball NSW staff today celebrate the milestone by wearing crazy socks to work.
As part of the festivities at Anne Clark Centre, a tasty morning tea was provided and all staff made a gold coin or note donation towards the wonderful work conducted by The Kids’ Cancer Project.
Netball NSW is encouraging our netball family and friends to join us in raising money from your crazy fundraising ideas on Saturday June 1.
Last year, 28 Associations from around New South Wales took part in a fun-filled day of ‘crazy’ hat, hair and socks at local netball courts and raised an amazing $24,000 for vital childhood cancer research.
Associations and Clubs can host either a ‘crazy hair’ or ‘crazy sock’ day – or come up with your own idea! In return, players make a gold coin donation to help bring hope to kids with cancer.
Netball NSW CEO, Carolyn Campbell said today’s exercise was a timely, yet fun way of making the one month milestone.
“There were plenty of giggles around the office as staff arrived to work this morning, but also a sense of pride with the money raised by our efforts,” said Carolyn.
“The Kids’ Cancer Project do such important work, and taking part in their Official Netball Charity Day is a fun and inclusive way of raising awareness and funds for vital research for the hard to cure childhood cancers.”
Thirteen Associations have already signed up for a 2013 Netball Season Hair & Crazy Sock Day including Baulkham Hills Shire Netball Association, Blacktown City Netball Association, Camden & District NA, Cowra Netball Association, Forbes Netball Association, Illawarra Netball Association, Ku-ring-Gai Netball Association, Mt Druitt Netball Association, Parramatta-Auburn Netball Association, Penrith Netball Association, Shoalhaven Netball Association, Southern Highlands Netball Association and Wollondilly Netball Association.
“We want to send a huge thank you to the Associations which have already signed up in 2013 and together we are hoping that the netball community could collectively host over 28 Crazy Hair & Sock Days in 2013, thus breaking the record set last year…we think we can get there together!”
Netball Associations, clubs or even teams (maybe on a training night?) can host their own Crazy Hair and Sock Days on any date – with the official Netball Charity Day on Saturday 1 June.
To register your interest, visit The Kids’ Cancer Project website to download a registration form: www.thekidscancerproject.org.au.
You can also call Kim Babbage from The Kids’ Cancer Project on 02 8394 7777.

domain: news


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To help ease a growing hunger problem in the U.S., Wal-Mart announced yesterday that it will donate $2 billion in food and grants to food banks and hunger relief organizations across America.
As part of the new five-year initiative, “Fighting Hunger Together,” Walmart will donate $1.75 billion worth of food from Walmart stores, warehouses and Sam’s Club outlets. It also plans to give $250 million in grants to support hunger relief organizations, including 10 million for children’s lunch programs during the school year and summer months.
A $6 million grant will purchase 60 refrigerated trucks for Feeding America food banks to help ensure that food banks can safely transport donations, as well as delivering directly to low income neighborhoods that lack access to food pantries. Walmart has previously donated 69 trucks.
Walmart’s logistics team will also lend their expertise to help food banks become more efficient in their operations.
According to a November 2009 United States Department of Agriculture (USDA) report, hunger rates in the U.S. are the highest since 1995 with nearly 15 percent of households lacking access to an adequate supply of nutritious food. Walmart’s cash and gifts of more than 1.1 billion pounds of fresh produce, meat, and dairy will provide more than 1 billion meals to these needy families.
“Increasingly, we see opportunities to use our scale and reach to solve challenges in our communities. This is one of those times,” said Eduardo Castro-Wright, Walmart’s vice chairman. “By working together, we believe we can reach a day where no individual in this country has to go to bed hungry or worry if there will be food to put on the table tomorrow.”
Photo: The Central Virginia Mobile Food Pantry in Richmond, Virginia goes mobile delivering food directly to low income neighborhoods that lack access to food pantries several times each month, using a truck donated by Walmart.

domain: food


This morning when I let Our pups outside, Zoey focused on something in our oak tree near our property border. When I looked up, I saw a Pileated Woodpecker in the tree. I ran inside, picked up my camera, and captured photos of the bird. Then a second Pileated Woodpecker joined the first one. They both pecked on the same branch. That branch is hanging on its last splinters, there must be a lot of goodies for the woodpeckers in there. They might stay around and peck a hole to build a nest and raise their offspring. That would be so much fun.
Day: March 24, 2023
Thrift Sea Pink (Armeria maritima)
Sea pink, also known as sea thrift plant, thrift plant, and common thrift (Armeria maritima), is a low-growing perennial evergreen that is hardy in USDA plant hardiness zones 4 through 8. Growing sea pinks and how to take care of thrift plants is easy.


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William Goldman Net Worth
William Goldman net worth and salary: William Goldman was an American novelist, playwright, and screenwriter who had a net worth of $15 million at the time of his death in 2018. William Goldman was born in Chicago, Illinois in August 1931. He started his career as a novelist and his works include The Temple of Gold, Your Turn to Curtsy, My Turn to Bow, Solider in the Rain, Boys and Girls Together, No Way to Treat a Lady, the Thing of It Is…, The Princess Bride, Marathon Man, Magic, Tinsel, Control, The Color of Light, Heat, and Brothers.
Goldman has written for many films including Butch Cassidy and the Sundance Kid, The Stepford Wives, The Great Waldo Pepper, All the President's Men, Heat, The Princess Bridge, Memoirs of an Invisible Man, Year of the Comet, Chaplin, Maverick, Da Vinci, The Ghost of the Darkness, The General's Daughter, Dreamcatcher, and Wild Card. Goldman has been described as "one of the late twentieth century's most popular storytellers". He has won Academy Awards for Butch Cassidy and the Sundance Kid in 1970 and All the President's Men in 1977. Goldman won a Laurel Award for Screen Writing Achievement in 1985 from the Writers Guild of America. William Goldman died on November 16, 2018 at the age of 87.
|Net Worth:||$15 Million|
|Date of Birth:||Aug 12, 1931 - Nov 16, 2018 (87 years old)|
|Profession:||Novelist, Screenwriter, Script doctor, Playwright, Author|
|Nationality:||United States of America|

domain: celebrity


Conway Air Conditioning is a leading provider of HVAC services in South Carolina, delivering exceptional Heating Installation, HVAC Service, and Heating Service throughout Conway, Loris, Socastee, Carolina Forest, Red Hill, and Garden City. With a track record of customer satisfaction and a steadfast commitment to service excellence, the company has grown to become a household name in these locales.
Reliable HVAC Installation
The backbone of Conway Air Conditioning’s offerings is its highly-regarded HVAC installation service. The company’s team of certified professionals are well-versed in the installation of a variety of heating and cooling systems, including central air conditioners, furnaces, heat pumps, and more. Driven by excellence, they ensure every installation is carried out meticulously, ensuring long-lasting comfort for customers.
Exceptional Heating and AC Installation
Whether it’s a complete HVAC overhaul or a new AC installation, Conway Air Conditioning has you covered. Their comprehensive services ensure homes and businesses across SC main comfortable, energy-efficient environments year round. With a keen focus on customer satisfaction coupled with the ability to offer tailor-made solutions based on unique needs, Conway Air Conditioning has become the go-to choice for many South Carolinians.
Trusted Heating Service and HVAC Service
Yet, it’s not just installations where Conway Air Conditioning shines. Offering reliable heating services and trustworthy HVAC servicing, the company stays committed to ensuring the longevity and efficiency of your systems long after installation. So, when you choose Conway, it’s not just an investment in a quality heating or cooling unit, but also in long-term service excellence. Truly, Conway Air Conditioning reflects what the South Carolina community values: reliability, competence, and superior service.


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Starring: Tom Cruise, Emily Blunt, Bill Paxton
Director: Doug Liman
Screenplay: Christopher McQuarrie, Jez Butterworth
Action/Sci-Fi, Rated: PG-13
Running Time: 113 minutes
Release Date: June 6, 2014
Cage: Single, N-P Moral, Pro (Enlightened Lone Hero)
Mimics: System, N-N Moral, Ant (Untransformed Nature Pure Evil Villains)
Greg, I would say ‘let’s review this movie’ but I’m pretty sure we’ve done it already.
It’s deja-vu all over again. Let’s recap Tom Cruise’s new film Edge of Tomorrow.
We meet Major William Cage (Tom Cruise), the spokesperson for the United Defense Forces, a combined military force that is attempting to repel an extraterrestrial invasion by a species known as the Mimics. Cage is sent to General Brigham’s office and is surprised when Brigham (Brendan Gleeson) orders him to participate as a soldier in a wide scale invasion of Mimic-occupied France. When Cage resists and attempts to blackmail Brigham, the General has him arrested and sent to an English base as a private about to be deployed to France.
Cage is outfitted with a mechanical exoskeleton and lifts off in a heli-transport with his new troop of soldiers bound for a D-Day sort of invasion. They crash land and are met with overwhelming forces – as if the Mimic enemy knew they were coming. Cage is all thumbs with his new gear and is quickly killed in combat.
He then immediately wakes up back at the base where he was shanghaied and relives the experience of meeting the soldiers, flying into battle, crashing, and getting killed. On his third incarnation, he meets up with Rita (Emily Blunt) – a soldier who is well-known as the fiercest of the Army’s warriors. He relates his experiences to her and she tells him to find her when he wakes up.
When he wakes up at the beginning of his day again, he seeks out Rita and relates his experiences to her. Much to his surprise, she believes him. She relates that she herself had been infected with the ability to “reset the day” but had lost it. Rita tells him that he must go into training to help them find the “Omega” alien who, once killed, will destroy the enemy and save the Earth.
Greg, I have a confession to make. I’m a sucker for time travel movies, especially ones that are smartly made and contain all the elements of a good hero story. One of my criticisms of previous Tom Cruise movies has been that his characters rarely show any change or growth. Because Edge of Tomorrow is one of those repeating time-loop movies, much like Groundhog Day, William Cage absolutely must change in order to break the temporal cycle. So we’re given a satisfying story of personal growth that redeems not only the character but saves the world as well.
Cage starts out a coward and a fool. We don’t like him very much, and when we learn that he is squeamish it doesn’t seem likely he can survive countless blood-soaked battles with the Mimics. Dire circumstances, however, gradually transform Cage into an invincible warrior. What we have is a dark Groundhog Day on steroids, a film that works on many different levels, including the all-important emotional level.
Scott, I’m glad you mentioned Groundhog Day because that is the criticism I have of Edge of Tomorrow. It takes the central idea of Bill Murray’s film and applies it to war. Since Groundhog Day is such a well-known film, the filmmakers must offer something above and beyond what we already know must happen. We already know that the hero will recycle through his life experiences and learn and relearn lessons until he becomes proficient. Edge does offer one new thread which is the ability for the hero to lose the gift of time travel. However, once this fact is mentioned in the story, you know there has to come a point in the film where the hero must lose the power. It made Edge rather predictable.
I’ll agree with you on Cage’s growth in this film. He starts out as a wimp and a coward and when he finds himself in the predicament of reliving his life over again daily. We see him become a better man. He comes to care for his platoon-mates and falls in love with Rita, the beautiful war veteran. By the end of the film we are treated to a redefined man, one we hardly recognize.
Another difference between this film and Groundhog Day centers on what has to happen for the hero to escape from the time loop. Bill Murray’s character has to become a good man, but Tom Cruise’s character must do more than just change his nature; he must also destroy the Omega. In both Groundhog Day and Edge of Tomorrow, a woman is the central instrument of the man’s change. I think it’s no coincidence that the woman’s name is Rita in both movies.
The villains in Edge of Tomorrow — the Mimics — are somewhat novel in both their appearance and in their behavioral characteristics. The creatures are a strange spider-reptile hybrid that moves at hyper-speed. They also have the ability to use time travel to anticipate their enemy’s next moves. The Mimics are also disappointing in some ways, and I’ll let you, Greg, describe why this is the case.
Thanks, Scott. Apparently the Mimics suffer the same malady that aliens from across time and space suffer from – that of being controlled by a singular, central mind. When Cage destroys the “Omega” beast, all the “Alpha” and “Drone” aliens also stop working. This is a tired plot device that we’ve seen in such movies as Independence Day, Divergent, RoboCop, and Transcendence, just to name a few.
Edge of Tomorrow recycles a few old ideas but offers two rock-solid hours of fun and adventure. Tom Cruise turns in one of his best performances in years here, and for a refreshing change he plays a character who evolves throughout the course of the film. Because the movie is very well done and because I love sci-fi stories that utilize time travel effectively, I’m happy to award Edge of Tomorrow 4 Reels out of 5.
The hero story in this film is appealing on several levels. Cage embarks on a dangerous journey in an unfamiliar world, and to achieve his mission he must undergo a transformation that is satisfying to watch. We’re treated to several key features of the hero’s journey, such as Cage’s encounter with Rita, a remarkably strong female character who plays a mentoring role in helping Cage discover his missing inner quality. Rita is the key to Cage’s redemption and also steals his heart. In my view William Cage is a worthy hero who deserves a rating of 4 out of 5 Heroes.
As you point out, Greg, the two formidable forces that Cage must overcome are the Mimics and his own weakness of character. There are also a few other oppositional characters who get in Cage’s way, such as General Brigham and Sergeant Farrell. Pardon the pun, but the Mimics unfortunately do mimic prior sci-fi extra-terrestrials. But the good news is that the Mimics also have a unique look and intriguing time-shifting abilities. Overall, the villainous components of this movie are used to great effect, leading me to conclude that Edge of Tomorrow deserves a strong rating of 4 Villains out of 5.
I really hate to say this, but I didn’t have the same impression of this movie as you did, Scott. The graphics and battle scenes are definitely worth the price of admission. But Edge of Tomorrow borrowed so many plot devices from other movies that I can only give it 3 out of 5 Reels.
Cage as the hero undergoes a good transformation which is gradual and believable (in the context of the sci/fi elements). But we’ve seen this done before exceedingly well in Groundhog Day. One redeeming element that I found in Edge of Tomorrow was Emily Blunt as a completely believable female warrior. We don’t see that everyday. Still, I can only give Tom Cruise’s character 3 out of 5 Heroes.
Finally, we’re so far apart on the villains here. The Mimics are such a retread from other movies and have so little to offer other than being evil, mindless, bad guys that I can’t give them such a lofty score as you did. I’ll grant you that there are other oppositional forces in play, but in my mind, it’s the Mimics who are the main villains and they simply don’t measure up to other fine villains we’ve seen this year (witness The Amazing Spider-Man 2 and X-Men: Days of Future Past). I give the Mimics just 1 Villain out of 5.


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Final Fantasy 25th Anniversary Ultimate Box announced for Japan
Who said Final Fantasy Versus XIII would skip today’s 25th anniversary event?
While not totally inaccurate, Square Enix CEO Yoichi Wada did name drop the game during the exhibit’s opening ceremony. He started off by saying that the series [naturally] isn’t done. In fact it’s appeared on a variety of consoles. Of course, Versus XIII is also in production.
In case you needed yet another confirmation.
Other highlights from the ceremony include appearances by Sony Japan’s Kawano, who reminded us that with FFIII’s PSP release this month, every single Final Fantasy game will be then available on PlayStation.
Microsoft’s Takashi Sensui also stepped up to the stage and remarked about how FFXI came to their platform because Sensui asked why Wada wouldn’t put Final Fantasy on Xbox.
Nintendo’s Iwata was last but not least, delivering a video message in which he shared his thoughts on the series’ success.
At least one surprise came from today’s Final Fantasy 25th anniversary opening event.
Shinji Hashimoto took the stage near the end of the show to present a surprise. That surprise is the Final Fantasy 25th Anniversary Ultimate Box.
If you’ve ever wanted to own the entire mainline series in one set, now’s your chance. The compilation includes all 13 entries to the series comprising of PlayStation, PlayStation 2, PlayStation Portable and PlayStation 3 releases.
Included within are:
Final Fantasy (PS1, 1 disc)
Final Fantasy II (PS1, 1 disc)
Final Fantasy III (PSP, 1 disc)
Final Fantasy IV (PS1, 1 disc)
Final Fantasy V (PS1, 1 disc)
Final Fantasy VI (PS1, 1 disc)
Final Fantasy VII International (PS1, 4 discs)
Final Fantasy VIII (PS1, 4 discs)
Final Fantasy IX (PS1, 4 discs)
Final Fantasy X (PS2, 1 disc)
Final Fantasy XI Vana’diel Collection 2 (PS2, 1 disc)
Final Fantasy XII (PS2, 1 disc)
Final Fantasy XIII (PS3, 1 disc)
The Ultimate Box will also include a special anniversary video disc, Crystal Art Works – an anniversary collection of visual art, a 2 disc music selection CD, Final Fantasy XIV Mogu Mogu Earring item code, and a mini replica of Amano’s 25th anniversary logo artwork with a stand.
All of this will set you back a hefty ¥35,000 and is available exclusively on the Square Enix eShop due for release on December 18th.
Separately, a 25th Anniversary Memorial Ultimania as been announced and be found at the link here.

domain: entertainment


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Most recently Julian yearned to flex his creative muscles, and in 2021 he wrote, directed and edited his own short film “Raspberry,” a powerful, and touching story about the death of his father. The film was chosen to premiere at the 2021 Sundance Film Festival and was nominated for a Grand Jury Prize. “Raspberry” has gone on to screen at over 20 other festivals around the world and was awarded Best Narrative Short Film at this year’s El Paso Film Festival.
If that wasn’t enough, “Raspberry” was just picked up by a major US streaming company, and will be included in a compilation of outstanding short films to be released this winter or early 2022.
If you like this video be sure to LIKE & SUBSCRIBE to our channel!
Table of Contents
00:00 – Intro
01:14 – When did you get interested in film editing as a career?
01:57 – Where you interested in filmmaking as a kid?
03:14 – How did you get your start in the industry? What was your first gig?
05:04 – So you were a writer director before editing happened?
05:53 – So how did you pick up those first gigs?
07:13 – Has working on shorts helped you in editorial?
08:24 – Is it difficult for you to go back and forth between assistant and editor?
09:34 – What the difference between a working on a big network series and indie documentary?
12:46 – Did you always want to direct?
14:05 – Tell us about your experience on Raspberry. How did you make that happen?
15:47 – What was the most important thing you learned during the process?
18:13 – Has the experience of directing changed your outlook about the future of your career path?
19:57 – Do you recommend that other assistants or editors go out and make their own film?
23:25 – What are some of the tools and resources you’ve harnessed to get your film made?
27:38 – What recommendations do you have for someone who wants to become an assistant editor?


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All ingredients are individually packaged, but our central facility
is not certified allergen-free. Furthermore, ingredient contents
may vary. Please check ingredient packaging for
allergens and nutrition facts.
If you have serious allergies, please use your best judgment or
consult a health professional to decide if our meals are safe for
A note about serious food allergies
A famous entertainer of children once said “if you love it so much, why don't you marry it?” We would marry this jerk sauce, but it's illegal in all 50 states. We'll settle for bathing meatballs in its splendor, coating them with smoky goodness. The bright salad on the side, with oranges and red bell peppers, provides a nice sweet crunch that melds perfectly. The secret word to this dish is: delicious.
Due to our just-in-time sourcing model, we may have to send you a
substitute ingredient. Not to worry! We make sure every ingredient
sent to you meets our high quality standards. We’ll keep you
informed should a switch occur, so please check the ingredient
labels in your meal bag.
You Will Need
Medium Non-Stick Pan
Before You Cook
To ensure food safety, the FDA recommends the following as minimum internal cooking temperatures:
Steak and Pork 145° F (rest cooked meat, 3 minutes) |
Seafood 145° F |
Chicken 165° F |
Ground Beef 160° F |
Ground Turkey 165° F |
Ground Pork 160° F
Prepare the Ingredients
Trim and thinly slice green onions on an angle, keeping white and green portions separate.
Stem, seed, remove ribs, and cut red bell pepper into 2" long strips.Peel orange and slice into 1/4" rounds. Tear rounds into small pieces. Place orange pieces in a mixing bowl with half the rice vinegar (reserve remaining for dressing) and combine. Set aside.
Form the Meatballs
In another mixing bowl, combine ground beef, panko, and 1/4 tsp. salt.
Form meat mixture into six equally-sized meatballs, about the size of a ping-pong ball.
Cook the Meatballs
Place a medium non-stick pan over medium heat and add 2 tsp. olive oil. Add meatballs to hot pan and stir occasionally until meatballs are browned and reach a minimum internal temperature of 160 degrees, 8-10 minutes.
Add jerk sauce, 1 Tbsp. water, and white portions of green onions and stir until warmed through, 1-2 minutes.Remove from burner.While meatballs cook, make salad.
Make the Salad
In another mixing bowl, combine red bell pepper, green portions of green onions, slaw mix, oranges and any liquid, remaining rice vinegar, 2 Tbsp. olive oil, and a pinch of salt and pepper. Set aside.
Finish the Dish
Plate dish as pictured on front of card. Bon appétit!
Home Chef is a meal kit delivery service - order and receive home food delivery weekly.
Choose from 21 fresh recipes featuring steak, chicken, pork, fish, vegetarian options, and beyond to meet your cooking needs each week.


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Local bratwurst maker sells business
BUCYRUS – Local bratwurst maker Dean Fagan is hanging up his apron after making the popular sausages since the 1960s.
The 76-year-old has sold his business, Bratworks LTD, to Smith's Family Frosted Foods, located in Tiffin.
"They are very nice people. I sold them my equipment and the recipes and spices for my bratwursts. They will continue to make the same bratwursts we have sold for years," Fagan said. "We will still be selling all of the different types of bratwursts, patties and Italian sausages at the drive-thru (Bratworks Drive-Thru) that we always have."
The different flavors of bratwurst sold by Bratworks that will now be made by Smith's include cheddar, beer, hot, mild, jalapeno, beer and cheddar, pizzawurst, Swiss and American cheese, Italian and Cajun. Fagan said he and his wife, Anne, did almost all of the sausage processing themselves.
While Fagan will still offer customers the bratwursts they have come to enjoy, there is one drawback to the sale of the business that will affect local hunters.
"Since I sold my equipment, I will no longer be making wild game bratwursts. I want to thank all of the local hunters who have been loyal customers for over 20 years," Fagan said.
Fagan said deer and other wild game bratwursts may be processed at other local meat processing businesses, including C and B Meats and Glenville Packing.
A spokesperson for C and B Country Meats confirmed Tuesday that the store will process deer bratwurst.
Fagan said his facility was only 3,000 square feet and that the Smith's plant is 30,000 square feet.
"Smith's sells their products to a lot of local businesses in the area already," Fagan said.
Aaron Smith, president of Smith's Family Frosted Foods, said the business opened in 1984 and distributes food products within an 80-mile radius of Tiffin.
"The main reason we took advantage of the opportunity to purchase Dean's bratwurst business is to continue the tradition of quality bratwursts and sausages," Smith said.
Smith said, like Bratworks, his facility is inspected by the United States Department of Agriculture.
Fagan began making bratwurst with Bob Hoezel in a building behind Hoezel's restaurant, Bob's Sandwich Shop, but eventually learned the process well enough to make changes and start his own business.
"Over the years, I created my own recipes," Fagan said.
In 1986, Fagan began making bratwursts in the back of the Southland Drive-Thru. He purchased the drive-thru 16 years ago and renamed it Bratworks. He will continue to own and operate the drive-thru at 574 S. Sandusky Ave.
Fagan, along with his wife, Anne, purchased the 100 E. Center St. building that housed Bratworks, LTD, in 2010.
"We have the building up for sale. I also bought the two rentals to the west of the building recently and will be tearing them down soon, which means that space can be made into a parking lot. It would make a perfect spot for a restaurant or a store," Fagan said.
Fagan was one of two major bratwurst makers and distributors in Bucyrus, along with Carle's Bratwurst, and produced about 3,000 pounds of bratwurst per day.
While Fagan will still sell bratwurst locally at Bratworks Drive-Thru, Smith's will take over the wholesale end of the business.
"They will sell to the stores and other markets," Fagan said.
For information, call Fagan at the Bratworks Drive-Thru at 419-562-9872.

domain: economics


We're about a dozen episodes into the premiere season of Boy Meets World's official spin-off Girl Meets World, and viewers are hooked. It seems like there might be some holdouts, though, and we think you're missing out.Read Full Story
Ahhhh! We. Are. So. Excited! Disney Channel just tweeted out the most basic of announcements in, quite possibly, the best way possible. Guess which Boy Meets World weirdo is set to appear on Girl Meets World?Read Full Story
Hey, '90s kids! We have the best news ever. A seriously spectacular Boy Meets World reunion is in the works and you won't even have to wait long to see it. You can hold your horses until Christmas, right?Read Full Story
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SheKnows is making some changes!


World Bulletin / News Desk
According to a police statement on Tuesday, armed attackers raided Erebuni police station on Sunday.
The hostage-takers are members of the Sasna Tsrer movement, named after an eighth-century epic which describes how Arab invaders were expelled from Armenia.
Local sources say a police officer died and four others were injured during initial clashes with the gunmen.
Negotiations for the remaining five hostages, which include Yerevan's Deputy Police Commissioner Valery Osipyan, are continuing.
The negotiations are being led by Yerevan Police Commissioner Vladimir Gasparyan.


text: Arius is the Prince of Egypt, the future Pharaoh. Everyone knows how great of a young man he is and he is respected by all of Egypt. However, he hates his father and because of this, his trip to becoming the next Pharaoh becomes a hundred times more difficult. Chione is a slave that works at the Pharaoh's palace. She has nothing, except for a loving grandfather who she was sadly separated from. But there is only one thing she wants, and that is to get back at the Pharaoh for killing her family. It doesn't take too long for these two people's lives to come together, and when they do, it doesn't take them too long to realize that they are breaking Egyptian laws and putting both their lives at risk. It is a forbidden love that could never last... For he is the Prince and she is merely his Slave.

domain: literature


text:
Sheet Music: Score & Part(s)
Fantoches : for soprano, violin and piano / John Gilfedder ; text by Verlaine.
by John Gilfedder (1950)
Published by: Willowmavin Music — 1 score 5p. -- A4 (portrait)) and 1 part
Includes full text and translation into English.
Text by Paul Verlaine from Fêtes Galantes.
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domain: library


text:
|Shrimp and linguine
Delight your senses with this combination of shrimp, grilled eggplant, cherry tomatoes, tender zucchinis and nest of linguine in a delicate tomato and extra virgin olive oil.
Ricotta spinach tortelloni
Enjoy this Italian Ricotta and Spinach stuffed tortelloni, with cherry tomatoes, grilled yellow bell peppers, spinach and Grana Padano cheese served in a rustic tomato sauce with extra virgin olive oil.
Shrimp & penne
A combination of shrimp, grilled red peppers, crunchy broccoli, tender asparagus and grilled onions served in a bed of penne with a delicate white wine Riesling sauce with butter and shallots.
Porcini mushroom tortellini
Italian tortellini stuffed with sautéed Porcini mushrooms and Grana Padano cheese in a creamy sauce with Emmental cheese combined with cherry tomatoes, asparagus, white button and Porcini mushrooms.


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Farmers in Gombe display photo of Hippopotamus they killed
A giant Hippopotamus has been hunted down and killed by farmers in Gombe.
According to one of the farmer, they decided to hunt down the Hippo to forestall further destruction that could even include loss of lives in the future. So they went after the wild beast and got him at the Dadinkowa Dam in the city and killed it.
JOIN OUR PULSE COMMUNITY!
Eyewitness? Submit your stories now via social or:


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Knabe Piano, decorative art case, hand carved Queen Anne Legs, dense, pretty walnut grain, action just regulated, completely refinished about 10 years ago made during the heyday of piano manufacturing in this country 1931. Excellent condition inside and out. Matching bench. Rich, classic Knabe tone. Knabe pianos one of the best piano manufacturers in this country. Questions? Call Sonny Direct 631 475-8046. Free LI/NYC delivery. All else continental USA only $475. Warranty.
Click any piano below to view the video tour
#1225: ERARD ART CASE GRAND PIANO VERY RARE 6' "TRIANON" MODEL 0, "Collectors Item"1930, RECENTLY RESTORED, BEAUTIFUL MAHOGANY WITH SANDALWOOD INLAYS.$29,500
#825: THE MILLION DOLLAR STEINWAY-Luxury Art Case Hamburg Steinway Model "A" Hand Painted "Vernis Martin" Style Romantic Portrait & Pastoral Scenes, Totally Rebuilt & Restored. Owned by a Prussian Prince

domain: hobby


916 Metropolitan SW Parkway, Atlanta, GA 30310
Property ID: JS-94703
Residential House/Commercial Mixed. Daycare currently. Property includes the lot next door 910 Metropolitan which is used as a playground and parking lot 0.185 acres. Building has a new roof and porch update.


Nokia 3.4, Nokia 2.4 Budget Smartphones Launched Along With Power Earbuds, Portable Speaker
Nokia launched the new Nokia 3.4 with triple cameras. (Image Credit: Nokia)
Nokia parent HMD Global has launched two new budget smartphones in Europe during its #OnlyGadgetYouNeed event - the Nokia 3.4 and Nokia 2.4. The Nokia 3.4 is the first phone in Nokia 3 series to get triple rear cameras, as well as sporting a hole-punch font panel. The Nokia 2.4, on the other hand, houses a dual camera setup at the back. Both phones have been launched with HD+ displays. Along with the two budget offerings, Nokia also announced the global availability of the Nokia 8.3 5G, starting today. However, nothing is known about the India availability of any of the three new Nokia phones, as of now.
Nokia 3.4, Nokia 2.4 Price and Specifications
The Nokia 3.4 starts at a price of EUR 159 (approx. Rs 13,670), while the Nokia 2.4 has been priced at EUR 119 (approx. Rs. 10,230) onward. The Nokia 3.4 has been launched in three variants, including 3GB RAM + 32GB storage, 3GB RAM + 64GB storage, and 4GB RAM + 64GB storage. The Nokia 2.4, on the other hand, comes in two variants – 2GB RAM + 32GB storage, and 3GB RAM + 64GB storage. Both phones will be made available in Europe by the end of this month.
The Nokia 3.4 is powered by Qualcomm's Snapdragon 460 SoC, and features a 6.39-inch HD+ hole-punch display. Along with that, the smartphone's triple camera setup features a 13-megapixel primary shooter, and 2-megapixel and 5-megapixel additional units. Up front, it has an 8-megapixel front camera. The phone comes with a 4,000mAh battery with USB type-C for charging. It also has the 3.5mm headphone jack.
The Nokia 2.4, on the other hand, is the lower of the two models. It is powered by a MediaTek Helio P22 processor, along with a dual camera setup, which houses 13-megapixel and 2-megapixel units.
Nokia 'Power' Earbuds, Portable Speaker
Apart from the two budget offerings, Nokia also launched a couple of accessories – the Nokia Power Earbuds and the Nokia Portable Wireless Speaker. The Nokia Power Earbuds Lite will start shipping in October at a price of EUR 59.9 (approx. Rs 5,100), while the standard Nokia Power Earbuds are priced at EUR 79 (approx. Rs 6,800). The portable speaker will start shipping in November, at a price of EUR 34.9 (approx. Rs 3,000).


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“Sometimes, I think of the Moon and Sun as lovers who rarely meet…always chase and almost always miss one another. But once in a while, they do catch up…and they kiss and the world stares in awe of their eclipse.“
Oh boy, do we have a special one for you today, ladies and gents. The quote above was provided by the extremely talented event planner, Angie Allen Weddings + Events, as inspiration for this shoot. Feeling moved from a recent eclipse, this fantastic team decided to create an engagement shoot that represented this epic love story. You seriously do not want to miss out on this incredible Old Hollywood glam eclipse engagement shoot.
Set at the romantic Villa Marco Polo Inn B&B in Victoria, British Columbia, this engagement truly comes alive. Originally designed and built for the Mayor’s daughter in the 1920’s, this historic estate combines fine antiques and art into a truly stunning venue.
Our gorgeous bride-and-groom-to-be look picture perfect. We are absolutely loving our brides classic Old Hollywood vibes. When in doubt, wear a long sequined dress, classic finger waves, and a white fur shawl (aka our typical cocktail hour attire). According to Angie, they wanted to style the groom as an outdoor woodsmen. The different styling between the bride and groom helps to symbolize the story of the Moon and Sun.
It all comes down to the fact that we simply can’t stop staring at this shoot (kind of like an eclipse?). Angie Allen Weddings + Events and her masterful team did a spectacular job creating such a beautiful engagement scene. We honestly just want to live in this vintage wonderland forever, and we’re not afraid to say it. All we can say is once you look at these photos, you’ll think so too.
Old Hollywood Glam Eclipse Engagement Shoot
Event Designer + Event Planner: Angie Allen Weddings + Events
Venue: Villa Marco Polo Inn B&B
Photographer: Marlboro Wang Photo
Apparel: Rent Frock Repeat
Model: Tyler Harrison ; Stefanie Kos
Equipment Rentals: PartyMood
Makeup: Make Up By Erica Harris


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American TV personality, who has appeared on Dance Moms. In 2014 on Twitter she claimed to be “5’7″”.
Kelly Hyland Height, weight & body measurement
Kelly Hyland Height, Weight, Age, Body Statistics. Her Height is 1.70 m and Weight is 57 kg. See all her boyfriends’ names and complete biography.
Kelly Hyland Net worth
Still, Kelly reportedly has a net worth in the $1 million to $5 million range.
Kelly Hyland facts
- Kelly Hyland is the wife of Randy Hyland, and mother of Brooke, Josh, and Paige Hyland.
- She began dancing at Maryen Lorrain Miller’s dance studio at the age of two and became one of the Abby Lee Miller’s original ALDC dancers at the age.


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The Bannockburn 700 10k 2014 Only 1886 days to go!
Come and run through William Wallace countryside and battle your way round our scenic 10k course.
Bannockburn 700 10k is in celebration of the 700th anniversary of the Battle of Bannockburn and is being held to raise funds for the Eilidh Brown Memorial Fund. (see link here: www.eilidhbrown.co.uk)
We hope you enjoy the scenic route and challenge of the hills for the great views of Stirling Castle and The Wallace Monument.
|Adults Entry SA Member||
|Adult Entry Non SA Member||
|Adult Entry SA Member +t-shirt||

domain: geography


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UPDATE: Hamilton High School tells ABC21 they will change their policy to allow military members to wear their uniform to graduation ceremonies.
DEKALB COUNTY, Ind. (WOWO): Two DeKalb County high school students are going to boycott their graduation over the school’s dress code.
Brothers Sam and Nick Kipp finished boot camp with the Army Reserve last summer, and wanted to wear their military uniforms to graduation, but Nick tells our Partners in News at ABC 21 the principal of Hamilton Senior High School was against the move:
“He said it would be like wearing an Applebee’s uniform to graduation,” Nick says.
Hamilton Community Schools released a statement on the matter, saying those in the Armed Forces are welcome to wear their formal dress under their graduation robe. The brothers say that would violate army regulations.
I would wear their uniform under gowns then after they shake the hand and get their diploma, I would stripoff gown and stand at the position of attention and face the crowd and give a nice strong solute. And then March off, fire the principal
Dean Robinson says “These Army Reserve high school seniors are textbook snowflakes who think school rules should not apply to them because they are soldiers. Sam and Nick Kipp are disgracing the uniform by demanding SPECIAL preferential treatment over their civilian classmates during a civilian ceremony. The Kipp BOYS are disgracing the U.S. Army Reserve. Let the BOYS boycott because apparently that is the thing to do at school nowadays. Truly pathetic.”
Crybaby liberal snowflake what part of the army values don’t you understand one of them is selfishness it’s not about you.
I support their achievements. HS’s do not recognize their achievements during their HS years as they do for academics and sports and clubs. The decision to serve our country at a young age should be recognized and honored. Let them wear their uniform and be proud of what they have done. Librals don’t get it that these kids represent the next generation that protect our freedoms. Students don’t get a “group” diploma, they get an individual diploma…..they are not all the same. New Jersey, California and New Hampshire have laws that allow HS seniors to wear their lawful military uniform to graduation. Every state should incorporate this law!!


Donald Trump took a break from the restless churn of politics to walk his daughter Tiffany down the aisle at Mar-a-Lago this weekend.
The former president showed his warm side with a heartfelt toast and father-daughter dance, as reported by PageSix.
Trump walks daughter Tiffany down the aisle
The Donald looked spiffy in a black tux as he walked arm-in-arm underneath an elaborate floral arch with his 29-year-old daughter, who is Trump’s only child with second ex-wife Marla Maples.
At the reception, the former president was seen sharing a dance with his daughter to the cheerful Beatles classic Here Comes the Sun. It was a fitting choice of music after Tropical Storm Nicole ended up sparing Tiffany’s big day.
In a toast to the newlyweds, Trump gave his new son-in-law, 25-year-old Lebanese billionaire Michael Boulos, an obligatory ribbing.
“Michael you better take care of her. No doubt, you are a special person and you are way beyond your years. I have seen him dealing with very big people. . . You are just two spectacular people and this was a beautiful day.”
Political storm clouds gather
Trump also had some words about the turn of weather.
“I think it’s emblematic for you and your life and we are very proud of both of you. Have a great life together,” he said.
The newlyweds were engaged last January at the White House Rose Garden at the end of Trump’s term. The groom made a big statement with a $1.2 million ring.
The marriage comes as Donald Trump is expected to declare a 2024 run on Tuesday night at Mar-A-Lago, even as he faces legal pressure from his rival Joe Biden’s administration, which executed an unprecedented FBI raid at Mar-A-Lago in August, and political pressure from conservatives not to run in 2024.
A consensus has quickly emerged among right-leaning pundits and conservative media that Trump is to blame for the GOP’s underwhelming performance in the midterm elections, with many holding up Florida governor Ron DeSantis (R) as the future of the party.


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INTERIOR DECORATION SET
4x6 Iron Wire Geometric Photo Frame and 2 Black Iron Candle Plates of 4.6 Inches – Home Interior Decoration Set Consisting of Scandinavian Picture Frame and Candle Holders for Pillar Candles
A TOUCH OF ELEGANCE – Minimalist and all but unbreakable, Decozy 4x6 Scandinavian Picture Frame and Black Iron Candle Plates bring simple elegance to any decor. That makes it perfect not just for yourself, but also as a birthday, graduation, anniversary, or wedding gift!
ENDLESS POSSIBILITIES – Surprise your loved one with a candlelight dinner, reconnect with yourself through meditation or display treasured photos, quotes, art, or memories. There’s no limit to what you can do with Decozy Candle Holders and Picture Frame Set!
CLASSY IN ANY DECOR – Scandinavian simplicity meets modern design in this iron wire geometric photo frame 4x6. Featuring a strong vertical stand, these unique picture frames look just as gorgeous on your desktop at home as they do in an office environment.
HANDMADE DECOR SET – If you love handmade home decorations, Decozy Handmade Photo Frame and Black Candleholders are right up your alley! Beautifully molded from iron and glass, they combine the refinement of Europe with the uniqueness of handmade craftsmanship.
GIFT READY – Whether you buy them for yourself or for your loved ones, Decozy Gorgeous Metal Photo Frame and Iron Candle Holders come carefully wrapped in a premium gift-ready box. To make things even better, either you’ll love your modern picture frame and metal candle holders right out of the box, or you’ll send them back for a full refund!
A Decor Set for Your Senses
If you’re looking for an unforgettable gift or for that special piece that will add style and class to your home, Decozy Handmade Decor Set is perfect for you! Consisting of a gorgeous stand up photo frame and two iron candle holders, the set is everything that you need, and more.
The style and elegance of old Europe meets modern geometrical shapes in this contemporary black picture frame suitable for family, couples, friends, weddings, parents, or other special persons and memories. Carefully crafted with iron and glass, this aesthetic picture frame has:
- Perfect finish, with no blemish or flaws
- Elegant design of Scandinavian influence
- Easy, slide-and-glide insert mechanism
- Sturdy, yet lightweight construction
- Real glass panels with safe, rounded corners
- Strong, well-balanced vertical stand
What’s in the Box?
When your smiling Amazon box arrives at your doorstep, you will discover inside:
- 1x vertical standing picture frame for décor
- 2x handmade candleholders
- 1x premium, gift ready box
Warmth with a Touch of Elegance
Decozy Minimalist Candle Holders are that little detail that adds warmth and elegance to any decor. The flawless finish and minimal style of these modern candle holders recommends them as incense burners, meditation candle plates, spa and bathtub candle holders, or romantic candle plates for your dinner. Beautifully molded in iron, these small, round candle plates feature:
- Virtually unbreakable construction
- Slightly curved bottom to catch any wax drippings
- Excellent balance for ease of portability and safety
- Tough powder coating that will not crack or peel
What Are You Waiting For? Press the Buy Button and Bring Warmth and Elegance to Your House!


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Environment: milieu / climate zone / depth range / distribution range
Freshwater; brackish; benthopelagic. Tropical; 10°N - 4°N
Asia: Pakistan, India, Sri Lanka, Bangladesh, Nepal and Myanmar.
Length at first maturity / Size / Weight / Age
Maturity: Lm 16.0, range 14 - 18 cm
Max length : 63.5 cm TL male/unsexed; (Ref. 7308)
Morphology | Morphometrics
Occurs in running and stagnant waters (Ref. 4833). Found in fresh and brackish waters and deltas of large rivers, common in ponds and slow flowing rivers with vegetation in plains (Ref. 41236). Inhabits still waters with silt or mud substrate. Believed to be common in rice paddy fields. Nocturnal feeder, on insects and worms.
Deposits eggs on algal masses. Eggs hatch in 1-2 days. Demersal eggs are pale green and 1.3 mm in diameter (Ref. 6028).
Pethiyagoda, R., 1991. Freshwater fishes of Sri Lanka. The Wildlife Heritage Trust of Sri Lanka, Colombo. 362 p. (Ref. 6028)
IUCN Red List Status (Ref. 126983)
Threat to humans
ReferencesAquacultureAquaculture profileStrainsGeneticsAllele frequenciesHeritabilityDiseasesProcessingNutrientsMass conversion


text:
I can feel your fermented roots washing down my throat.
So potent –
yet you don’t burn inside.
Lining my lips with a drop of your Spirit,
a hazy memory of you returns…
in dark, slow motion
like a cat with white paws and black fur on it’s back.
You danced so gracefully, Love.
And it ripped my Heart to pieces!
you would give so much of yourSelf to The Process,
Extracting the Very Essence of You to the stage.
You’re Performing again tonight.
So am I.
Giving mySelf to these pages,
Birthing Red Ramblings
Every evening between breaths.
Curling up and contracting what The Senses perceive
The Body then stretches
Distilling my Experience into a Blissful Exchange
Between You & I.
So I propose…
May there be many more moments
of this Ever-Evolving Eros.
– ara, 2014


text:
The articles linked below are provided by the Maine Organic Farmers and Gardeners Association (MOFGA), PO Box 170, Unity, ME 04988, USA; 207-568-4142; email@example.com; www.mofga.org. Please feel free to reprint these articles with appropriate credit to the author(s) and MOFGA. Joining MOFGA helps support and promote organic farming and gardening in Maine and helps Maine consumers enjoy more healthful, Maine-grown food.
Certified Organic Maple Syrup - Another Level Of Assurance. Copyright 2012.
MOFGA's Maine CSA Directory Links Farms, Consumers. by Melissa White Pillsbury. Copyright 2010.
Lost Your First Bean Crop? Try Again! by Jean English. Copyright 2009.
Winter Squash: Big Yields from Spectacular Plants. by Jean English and Eric Sideman. Copyright 2009.
Grow Sweet Potatoes This Year. by Jean English. Copyright 2009.
Start Onions From Seed Now (February/March). by Jean English. Copyright 2009.
Huge Growth Potential, Pounds of Dividends: It’s Time to Order Seeds. by Jean English. Copyright 2009.
A Seasonal Reflection On The Soul Of Our Food System. by Jean English. Copyright 2009.
Let Leaves Feed Your Soil. by Jean English. Copyright 2008.
Plant Peas: It's Patriotic! by Russell Libby. Copyright 2008.
Why Organic? Fertilizers. by Jean English. Copyright 2008.
Low Cost Ways To Grow Heat Loving Plants In Maine. by Adam Tomash and June Zellers. Copyright 2007.
Extend the Growing Season with Coleman’s Double-Covered Low Tunnels. by Jean English. Copyright 2007.
MOFGA Flips The Switch To Wind Power -- Diversifying Energy Efficiency Plan. by Heather Spalding. Copyright 2007.
Beware "Good Agricultural Practices": Food Safety Concerns Are Leading to Solutions
That Won’t Work for Small and Diversified Farms. by Russell Libby. Copyright 2007.
Building a Homemade Worm Composting System. by Adam Tomash. Copyright 2007.
John Bunker's Address to MOFGA Members. Copyright 2007.
Ordering Seeds: Inventory the Old, Plan for the New. by Jean English. Copyright 2007.
The Seeds of Our Futures. by Jean English. Copyright 2006.
An Abundance of Gardening Tips from the Common Ground Country Fair. by Jean English. Copyright 2006.
Garlic All Year. by Jean English. Copyright 2006.


text:
Tuesday, October 28, 2014
Designing Harry Potter characters lately. Its been lots of fun!
Saturday, October 25, 2014
Harry playing Quidditch
I’ve finally been converted to the Harry Potter books through listening to the audiobooks in work (read brilliantly by Stephen Fry) I’m coming to the end now with The Deathly Hallows but it’s been great to re-imagine the world of the books!


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Actor | Director | Soundtrack
Son of set designers Elisabeth Urbancic and Johannes Waltz.
I do feel I can say - without smugness - that it feels good. I am entitled. I am entitled to judge the situation and say that yes: It feels good, and that yes, I agree with you. I feel like I served my time. I feel like I paid [my dues].
Frequently works with Quentin Tarantino.
Dive deep into IMDb Picks, Comic-Con, Streaming, and more.


text:
motor vehicle and parking policy
All motor vehicles must be registered through the Student Development Office, located in the upper level of the HUB. It is the responsibility of each student to read, understand, and abide by the regulations. Unfamiliarity with the regulations is not an acceptable reason for appeal of a violation.
Motor Vehicle and Parking Policy Brochure (PDF)
Campus Parking Map (PDF)
Parking Ticket Appeals
Register your vehicle
Waive Parking Fee

domain: law


text:
Hi DIY crafters,
Here is a great way to use leftover ribbon: Ribbon Roses.
Please see these roses and instructions on how to make them at www.ivorypearlbridal.wordpress.com .
Ribbon roses can be used in a myriad of ways. Have fun using these cute flowers.
The Ivory Pearl
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text:
TEXACO INC., Plaintiff-Appellee, v. UNITED STATES OF AMERICA, OPINION Defendant-Appellant. , UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT, No. 06-16098, Filed June 13, 2008
TEXACO INC., Plaintiff-Appellee, v. UNITED STATES OF AMERICA, OPINION Defendant-Appellant.
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
Filed June 13, 2008
Appeal from the United States District Court
for the Northern District of California
Saundra B. Armstrong, District Judge, Presiding
Argued and Submitted
April 17, 2008≈San Francisco, California
Filed June 13, 2008
Before: Procter Hug, Jr., Mary M. Schroeder, and
Consuelo M. Callahan, Circuit Judges.
Opinion by Judge Callahan
Eileen J. O'Connor, Assistant Attorney General, Richard T. Morrison, Deputy Assistant Attorney General, Nathan J. Hochman (argued), Gilbert S. Rotherberg, Richard Farber, and Judith A. Hagley, of Washington, D.C., for the defendant-appellant.
William L. Goldman (argued), Robin L. Greenhouse, and Michael F. Kelleher of McDermott Will & Emery LLP of Washington, D.C., and Joseph H. Selby of McDermott Will & Emery LLP of Boston, Massachusetts, for the plaintiff-appellee.
CALLAHAN, Circuit Judge:
This appeal requires that we undertake the task of interpreting a provision of the Internal Revenue Code, 26 U.S.C. ╖ 1341. In essence, this statute allows a taxpayer, who is required to pay to a third party income on which it has already paid income tax, credit for the tax it paid on that income. Sub-section (b)(2), however, provides that this credit is not available "with respect to an item which is included in gross income by reason of the sale [of inventory]." 26 U.S.C. ╖ 1341(b)(2).
Texaco Inc. 1 sought a tax refund of $101,043,085 under 26 U.S.C. ╖ 1341(a) because it was required to pay out pursuant to a settlement agreement with the Department of Energy sums that it had previously included in its gross income. The government denied the refund claims on the ground that the inventory exception in ╖ 1341(b)(2) barred Texaco from using ╖ 1341(a). Texaco brought suit challenging the denial. The district court agreed with Texaco and ordered the government to pay the refund. The government appeals and we reverse. We hold that the language in ╖ 1341(b)(2) plainly precludes Texaco from using the computation of tax set forth in ╖ 1341(a).
1 ═ On October 9, 2001, Texaco Inc. became a wholly-owned, indirect subsidiary of ChevronTexaco Corporation.
Texaco was engaged in an integrated petroleum business. Between 1973 and 1981, Texaco made certain sales of crude petroleum and refined petroleum products at prices that exceeded the price ceilings set by federal petroleum price regulations. Texaco included these overcharges as gross income on its corporate tax returns for the years 1973 through 1981. The Department of Energy (DOE) took various administrative actions against Texaco which eventually resulted in a consent degree requiring Texaco to pay $1,250,000,000 plus interest. Texaco made the payments and deducted the settlement amount on its federal income tax returns for those years as ordinary and necessary business expenses.
In February 2001, Texaco filed Refund Claims for the years 1988, 1990, 1991, and 1992, claiming that the tax benefit of the ordinary and necessary business expense deductions should have been calculated in accordance with 26 U.S.C. ╖ 1341(a). The government denied the Refund Claims on the ground that ╖ 1341(b)(2) rendered ╖ 1341(a) inapplicable.
In January 2004, Texaco filed a complaint against the United States in the District Court for the Northern District of California. On cross-motions for summary judgment, the district court determined that subsection (b)(2) did not preclude Texaco from seeking tax treatment under ╖ 1341(a), reasoning that the statute was ambiguous and sources outside the text of the statute supported Texaco's argument that ╖ 1341(b)(2) only prohibited the use of ╖ 1341(a) computation for "sales returns, allowances and similar items."
Following the entry of a final judgment, the Government filed a timely appeal.
II. The Statutory Scheme
The Supreme Court observed in 1931, that "[a]ll the revenue acts which have been enacted since the adoption of the Sixteenth Amendment have uniformly assessed the tax on the basis of annual returns showing the net result of all the taxpayer's transactions during a fixed accounting period, either the calendar year, or, at the option of the taxpayer, the particular fiscal year which he may adopt." Burnet v. Sanford & Brooks Co. , 282 U.S. 359, 363 (1931). Under the "claim of right doctrine," which follows from the annual accounting principle, a taxpayer who has received an item of income over which he has full control must include that item in his income in the year of receipt, even if his right to retain that item is imperfect and he is later required to return part or all of that item. See generally 2 Mertens, Law of Federal Income Taxation ╖╖ 12A:119-132 (1996 & Supp. July 2006).
Absent some statutory exception, such as ╖ 1341(a), a taxpayer who was required in a later year to restore to a third party income previously received is entitled to a deduction if the repayment is deductible under some provision of the Internal Revenue Code. See United States v. Lewis , 340 U.S. 590, 591 (1951). In other words, a taxpayer may be able to reduce his taxes for the year of repayment by deducting the repayment amount from his taxable income, but he has no recourse against the increased taxes that he had paid in the year that he received the money. The taxpayer might benefit if the tax savings from the deduction in the year of repayment is greater than the increase in tax due to the inclusion of the amount in the year that the amount was received. However, if the deduction in the year of repayment results in a savings of less than the amount of increased tax paid as a result of the inclusion of the amount repaid in income for the year in which the amount was received, the taxpayer, absent some statutory provision, cannot recover the taxes he paid in the initial year on income that he subsequently restored to a third party. 2
2 ═ It should be noted that the taxpayer's "loss" is somewhat ameliorated by the fact that the taxpayer has full use of the income between the time it is received and the time it is repaid to a third party.
Section 1341(a) provides some taxpayers with an option. 3 If the taxpayer satisfies the criteria set forth in subsections (a)(1)-(3), as Texaco does, a taxpayer has a choice. It can still take a deduction for the repayment in the year of repayment. 26 U.S.C. ╖ 1341(a)(5)(A). However, it can alternatively calculate what its tax would have been in the initial year without the income that was restored to a third party. If the difference between the tax it actually paid and the tax it would have paid if the restored amount had not been included in its gross income is greater than the deduction it would receive by claiming the deduction in the repayment year, it may use the difference instead of the deduction. 26 U.S.C. ╖ 1341(a)(5)(B), see Alcoa, Inc. v. United States , 509 F.3d 173, 177 (3rd Cir. 2007) ("By allowing the taxpayer the choice between a simple deduction and a recalculation of the prior year's tax liability, section 1341 ensures that any change in tax rates or in the taxpayer's tax bracket is a tax neutral event with respect to the disputed item of income."). Here, the parties agree that if ╖ 1341(a) is applicable, then for the four years in issue, Texaco, using the alternative provided by ╖ 1341(a)(5)(B), is entitled to a refund of $101,043,085.
3 ═ Section 1341(a) reads, in relevant part:
(a) General rule.≈If≈
(1) an item was included in gross income for a prior taxable year (or years) because it appeared that the taxpayer had an unrestricted right to such item;
(2) a deduction is allowable for the taxable year because it was established after the close of such prior taxable year (or years) that the taxpayer did not have an unrestricted right to such item or to a portion of such item; and
(3) the amount of such deduction exceeds $3,000,
then the tax imposed by this chapter for the taxable year shall be the lesser of the following:
(4) the tax for the taxable year computed with such deduction; or
(5) an amount equal to≈
(A) the tax for the taxable year computed without such deduction, minus
(B) the decrease in tax under this chapter (or the corresponding provisions of prior revenue laws) for the prior taxable year (or years) which would result solely from the exclusion of such item (or portion thereof) from gross income for such prior taxable year (or years).
═ The government, however, contends that Texaco is barred from using ╖ 1341(a) by ╖ 1341(b)(2). 4 The government's position is that ╖ 1341(a) is not applicable to Texaco because the first sentence of ╖ 1341(b)(2) provides that "Subsection (a) does not apply to any deduction allowable with respect to an item which was included in gross income by reason of the sale or other disposition of stock in trade of the taxpayer." Texaco concedes that "[d]uring the years 1973 through 1981, all of Texaco's sales of crude oil and petroleum products were sales of inventory or property held by Texaco primarily for sale to customers in the ordinary course of Texaco's trade or business." Because the income in issue arose out of the sale of inventory, the government asserts that Texaco is barred from using ╖ 1341(a) to compute its taxes. Texaco disagrees, contending that ╖1341(b)(2) does not bar it from using ╖ 1341(a). Thus, this litigation turns on the meaning and scope of ╖ 1341(b)(2). 5
4 ═ This subsection reads:
Subsection (a) does not apply to any deduction allowable with respect to an item which was included in gross income by reason of the sale or other disposition of stock in trade of the taxpayer (or other property of a kind which would properly have been included in the inventory of the taxpayer if on hand at the close of the prior taxable year) or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. This paragraph shall not apply if the deduction arises out of refunds or repayments with respect to rates made by a regulated public utility (as defined in section 7701(a)(33) without regard to the limitation contained in the last two sentences thereof) if such refunds or repayments are required to be made by the Government, political subdivision, agency, or instrumentality referred to in such section, or by an order of a court, or are made in settlement of litigation or under threat or imminence of litigation.
5 ═ The interpretation of a statute such as 26 U.S.C. ╖ 1341 is a question of law, and accordingly, we review de novo the district court's determination. See Estate of Heim v. Comm'r of Internal Revenue , 914 F.2d 1322, 1325 (9th Cir. 1990).
III. Interpreting Section 1341(b)(2)
The Supreme Court has directed that the first step in interpreting a statute "is to determine whether the language at issue has a plain and unambiguous meaning with regard to the particular dispute in the case." Robinson v. Shell Oil Co. , 519 U.S. 337, 340 (1997). "The inquiry ceases if the statutory language is unambiguous and the statutory scheme is coherent and consistent." Barnhart v. Sigmon Coal Co., Inc. , 534 U.S. 438, 450 (2002) (internal citation omitted). The Supreme Court has further noted that "[i]f a court, employing traditional tools of statutory construction, ascertains that Congress had an intention on the precise question at issue, that intention is the law and must be given effect." Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc. , 467 U.S. 837, 843 n.9 (1984).
The language of 26 U.S.C. ╖ 1341(b)(2) is clear. The statute provides that a "deduction" otherwise "allowable" under subsection (a) is prohibited if the deduction was based on "an item" included in gross income "by reason of" the sale of inventory. Thus, the statute directs us to the basis of the deduction allowable under subsection (a). The deduction arises if a taxpayer included in its tax return income that it subsequently had to pay to a third party. Subsection (b)(2) asks what was the basis for the item included in gross income that year. If the item was included in gross income because of the sale of stock in trade (inventory), then the taxpayer is prohibited by subsection (b)(2) from using the deduction otherwise allowed by subsection (a).
The Federal Circuit agrees that this is the plain meaning of subsection (b)(2). In analyzing the statute, the Federal Circuit parsed ╖ 1341 into three phrases: "[A] any deduction allowable [B] with respect to an item which was included in gross income [C] because of the sale or other disposition of . . . property such as inventory. Pennzoil-Quaker State Co. v. United States , 511 F.3d 1365, 1372 (Fed. Cir. 2008). It then wrote:
The wording of the inventory exception is clear as a grammatical matter. A modifying phrase attaches to its closest referent; so phrase [C] ("because of the sale . . . of . . . inventory") would ordinarily modify phrase [B] ("which was included in gross income"). Accordingly, if the "item was included in gross income for a prior taxable year" because of the sale of inventory, then the inventory exception precludes section 1341 relief. 26 U.S.C. ╖ 1341(a)(1).
Id. at 1373 (Fed. Cir. 2008) (alteration in original).
Texaco, however, urges that there is a "syntactical" ambiguity in subsection (b)(2), and that the phrase "by reason of the sale or other disposition of [inventory]" modifies the phrase "deduction allowable with respect to an item which was included in gross income" in such a way that "the question that must be answered is whether the deduction in the current year is allowable ▒by reason of the sale or other disposition of [inventory].' " It then defines "by reason of the sale or other disposition of [inventory]" to be limited to "sales returns, allowances, and similar items."
Even if such a construction were grammatically possible, it would not be reasonable. First, subsection (a) clearly states that its general rule applies when "an item was included in gross income for a prior taxable year (or years) because it appeared that the taxpayer had an unrestricted right to such item." 26 U.S.C. ╖ 1341(a)(1) (emphasis added). Accordingly, there is no reason to interpret "included in gross income" in subsection (b)(2) as referring to anything other than the prior taxable year or years. Moreover, the proposed interpretation would eviscerate subsection (b)(2) because a subsection (a) deduction is always based on calculations arising from a prior tax year and not on whether an item was included in gross income in the current year.
Second, there is nothing in the statute that limits the definition of "sale or other disposition of stock in trade" to "sales returns, allowances, and similar items." Texaco urges that such a limitation arises from Treasury Regulation ╖ 1.1341-1(f). 6 We, however, agree with the Federal Circuit that this regulation does not limit subsection (b). The Federal Circuit explained:
6 ═ Treasury Regulation ╖ 1.1341-1(f) is entitled "Inventory items, stock in trade, and property held primarily for sale in the ordinary course of trade or business." Subsection (1) reads:
Except for amounts specified in subparagraphs (2) and (3) of this paragraph, the provisions of section 1341 and this section do not apply to deductions attributable to items which were included in gross income by reason of the sale or other disposition of stock in trade of the taxpayer (or other property of a kind which would properly have been included in the inventory of the taxpayer if on hand at the close of the prior taxable year) or property held by the taxpayer primarily for sale to customers in the ordinary course of the taxpayer's trade or business. This section is, therefore, not applicable to sales returns, allowances, and similar items.
The Treasury Regulation, which recites the inventory exception and infers "therefore" that ╖ 1341 provides no relief for transactions in inventory, is not to the contrary. The word "therefore" means "as a consequence [or] it must follow." Bryan A. Garner, The Elements of Legal Style 141 (1991). The Treasury Regulation can be made to say no more than that "sales returns and allowances and similar items" are examples of situations where the inventory exception applies; they do not delimit the exception. Mertens, a leading tax treatise, explains that the inventory exception "is not limited to sales returns, but [rather] the Regulations use this merely to provide an example of the inventory exception. For example, amounts for which the taxpayer is liable due to a patent infringement fall within this exception if the infringement is related to the inventory goods." Mertens Law of Federal Income Taxation ╖ 12A:130 (2007).
Pennzoil-Quaker, 511 F.3d at 1373.
Third, Texaco's proposed interpretation of subsection (b) would reduce the final sentence of the section to surplusage. The Supreme Court counsels against adopting such a statutory interpretation, stating:
It is "a cardinal principle of statutory construction" that "a statute ought, upon the whole, to be so construed that, if it can be prevented, no clause, sentence, or word shall be superfluous, void, or insignificant." Duncan v. Walker, 533 U.S. 167, 174, . . . (2001) (internal quotation marks omitted); see United States v. Menasche, 348 U.S. 528, 538-539, . . . (1955) ("It is our duty ▒to give effect, if possible, to every clause and word of a statute.' " (quoting Montclair v. Ramsdell, 107 U.S. 147, 152, . . . (1883))). "[W]ere we to adopt [Andrews'] construction of the statute," the express exception would be rendered "insignificant, if not wholly superfluous." Duncan, 533 U.S. at 174, . . . We are "reluctant to treat statutory terms as surplusage in any setting," ibid. (internal alteration and quotation marks omitted), and we decline to do so here.
TRW Inc. v. Andrews , 534 U.S. 19, 31 (2001).
The final sentence of subsection (b)(2) provides that the bar to using a subsection (a) computation in the first sentence does not apply "if the deduction arises out of refunds or repayments made by a regulated public utility," if required by a government agency, a court, or "made in settlement of litigation or under threat or imminence of litigation." Although it may not be impossible for a public utility's refund or repayment to be based on "sales returns, allowances, and similar items," it defies logic to believe that Congress in enacting the final sentence of subsection (b)(2) was concerned with only such a refund or repayment. Again, we agree with the Federal Circuit when it reasons:
A "sales return" is defined as "merchandise given back to the seller because of defects," while a "sales allowance" is defined as a "reduction in the selling price of goods because of a particular problem ( e.g., breakage, quality deficiency, incorrect quantity)." Dictionary of Accounting Terms 387, 386 (3d ed. 2000). A public utility's government-or court-ordered rate refund is neither of those things. Quaker's narrow interpretation of the inventory exception would therefore render the public utility exception to the inventory exception superfluous-an impermissible reading.
Pennzoil-Quaker, 511 F.3d at 1374.
For the forgoing reasons we conclude that subsection (b)(2) clearly provides that the deduction allowed by subsection (a) is not available with respect to an item which was included in the gross income in a prior taxable year by reason of the sale or other disposition of stock in trade or inventory.
In light of our conclusion that subsection (b)(2) is plain and unambiguous, several of Texaco's other arguments need not detain us. Texaco argues that Congress's intent in enacting ╖ 1341 may be extracted from the legislative histories of ╖ 1341 and former Internal Revenue Code ╖ 462. Internal Revenue Code of 1954, ╖ 462(a), 68A Stat. 158-159 (repealed by Act of June 15, 1955, ch. 143, ╖╖ 1, 3, 69 Stat. 134, 135). Despite the facts that the statutes covered different taxpayers, that ╖ 1341 makes no mention of ╖ 462, and that ╖ 462 was retroactively repealed in 1955, Texaco argues that the "Committee Reports confirm Congress's unmistakable intention that the exception in section 1341(b)(2) apply only to those deductions that qualified for section 462 treatment." Whatever the merits of Texaco's argument, it is insufficient to overcome the plain meaning of the statute's language. See BedRoc Ltd., LLC v. United States , 541 U.S. 176, 183 (2004) (stating that the "preeminent canon of statutory interpretation requires us to presume that [the] legislature says in a statute what it means and means in a statute what it says there" and that "our inquiry begins with the statutory text, and ends there as well if the text is unambiguous") (internal quotation marks and citations omitted).
Similarly, we are not free to act on Texaco's assertion that subsection (b) creates an inequity. Once Congress has spoken, the court cannot revise a statute to promote a more equitable consequence. See Badaracco v. Comm'r of Internal Revenue , 464 U.S. 386, 398 (1984) ("The relevant question is not whether, as an abstract matter, the rule advocated by petitioners accords with good policy. The question we must consider is whether the policy petitioners favor is that which Congress effectuated by its enactment of [the statute]. Courts are not authorized to rewrite a statute because they might deem its effects susceptible of improvement."); In re Kelly , 841 F.2d 908, 913 (9th Cir. 1988) (stating that "policy arguments are, of course, beside the point once Congress has spoken.")
IV. Deference to the agency's position
Even if there were some ambiguity in ╖ 1341(b), we would be hard pressed not to defer to the agency's interpretation of the statute. In Morales v. Sociedad Espanola de Auxilio Mutuo y Beneficencia , 524 F.3d 54 (1st Cir. 2008), the First Circuit recently reiterated the controlling standard as follows:
If, however, the language admits of a possible ambiguity and Congress has not spoken directly to the issue, the court must look for guidance to any relevant regulations promulgated by an agency charged with administering the statute. Chevron, U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837, 843 . . . (1984); MuЯiz v. Sabol , 517 F.3d 29, 38 (1st Cir. 2008).
In those circumstances, a court is bound to apply the agency's interpretation of the statute, as embodied in a regulation, as long as it constitutes a permissible construction of the statutory text. Chevron, 467 U.S. at 843 . . . . Determining a regulation's meaning requires application of the same principles that imbue exercises in statutory construction. See, e.g., Cumberland Coal Res., LP v. Fed. Mine Safety & Health Rev. Comm'n, 515 F.3d 247, 254 (3d Cir. 2008); Sidell v. Comm'r, 225 F.3d 103, 110 (1st Cir. 2000).
When the regulatory language remains ambiguous even after the application of those principles, an inquiring court must look beyond the letter of the regulation and defer to an agency's reasonable interpretation of the regulation. United States v. Lachman, 387 F.3d 42, 54 (1st Cir. 2004); see Christensen v. Harris County, 529 U.S. 576, 588 . . . (2000).
Id . at 57.
Although Texaco derides Revenue Ruling 2004-17, 2004-1 C.B. 516, as an unreasoned afterthought and no more than a belated attempt to reconcile the agency's position with Treasury Regulation ╖ 1.1341-1(f), 7 we note that Ruling 2004-17 does include the statement: "Section 1341(b)(2) provides that ╖ 1341(a) does not apply to any deduction allowable with respect to an item included in gross income by reason of the sale or other disposition of the taxpayer's stock in trade (or other property of a kind that would have been included in the taxpayer's inventory if on hand at the close of the prior taxable year) or property held by the taxpayer primarily for sale to customers in the ordinary course of its trade or business." In other words, the Ruling includes the agency's interpretation of the statute that it was entrusted by Congress to enforce, and its interpretation of its own regulation.
7 ═ We have already rejected Texaco's reading of Treasury Regulation ╖ 1.1341-1(f), see supra.
Texaco notes that Revenue Ruling 2004-17 issued on February 6, 2004, shortly after Texaco filed its complaint. Citing Reynolds Metals Co. v. United States , 389 F. Supp. 2d 692, 703-04 (E.D. Va. 2005), Texaco argues that a Revenue Ruling issued during the pendency of litigation has no power to persuade. This perspective, however, has yet to gain broad acceptance. See Alcoa , 509 F.3d at 183 n.9 ("Because we reach this result without relying on Revenue Ruling 2004-17, which the IRS issued while the Reynolds litigation was ongoing and which addresses the precise issue presented both in Reynolds and here, we do not decide what deference it should be accorded."). We recognize that the timing of a Revenue Ruling may be relevant to its power to persuade, but we do not think that the timing of Revenue Ruling 2004-17 precludes us from considering the ruling, particularly as the ruling was not based on the facts in Texaco's case.
We have held that generally revenue rulings are entitled at least to " Skidmore deference." Omohundro v. United States , 300 F.3d 1065, 1067-1069 (9th Cir. 2002); but see Tualatin Valley Builders Supply, Inc. v. United States , 522 F.3d 937, 948 (9th Cir. 2008) (Judge O'Scannlain specially concurring, opining that a revenue procedure was entitled to Chevron rather than Skidmore deference). 8 The Supreme Court in Skidmore v. Swift Co. , 323 U.S. 134, 140 (1944), explained that agency rulings "while not controlling upon the courts by reason of their authority, do constitute a body of experience and informed judgment to which courts and litigants may properly resort for guidance."
8 ═ The government also asserts that Revenue Ruling 2004-17 is entitled to Chevron deference, not just Skidmore deference. Texaco strongly disagrees. Because resolution of this question is not necessary to our disposition of this appeal, we decline to address it.
Here, Revenue Ruling 2004-17, along with the agency's constant position in this litigation as well as in the Pennzoil-Quaker litigation, reflect that the agency has consistently interpreted subsection (b)(2) as prohibiting the application of subsection (a) with respect to an item which was included in the gross income in a prior taxable year by reason of the sale of inventory. We have determined that this is the plain meaning of subsection (b)(2). It follows that even if such a reading were not compelled, the agency's adoption of such a reading would be a reasonable interpretation of the statute and thus entitled to deference. Chevron , 467 U.S. at 844 (noting that even when the legislative delegation to an agency on a particular question is implicit rather than explicit, "a court may not substitute its own construction of a statutory provision for a reasonable interpretation made by the administrator of an agency").
Although 26 U.S.C. ╖ 1341(a) was designed to allow certain taxpayers relief from having paid taxes on income it subsequently is required to pay to a third party, see Alcoa , 509 F.3d at 177, subsection (b)(2) restricts the availability of a ╖ 1341(a) computation. We read ╖ 1341(b)(2) as plainly prohibiting the use of a ╖ 1341(a) computation by an entity other than a public utility with respect to any amount which was included in its gross income in a prior taxable year by reason of the sale or other disposition of stock in trade or inventory. Our reading of the statute is compelled by its plain language, its logic, its lack of any limitation on the definition of inventory, and the presence of the final sentence of subsection (b)(2). Accordingly, the district court's grant of summary judgment in favor of Texaco is VACATED and the case is REMANDED to the district court for the entry of judgment in favor of the government. 9
9 ═ We note that the district court when ruling on the cross-motions for summary judgment did not have the benefit of the Federal Circuit's opinion in Pennzoil-Quaker, 511 F.3d 1365, or the government's explicit argument concerning the second sentence in ╖ 1341(b).


3 Reasons to Start Digital Transformation Before 2019
Summer’s over. Kids are back at school, and the end of 2018 is fast approaching. You look back at the last 9 months and realize, “Wait? I need a digital strategy this year! Hell, what is digital transformation, anyway? It’s too late!”
The good news? No, it’s not too late to get an innovation plan in place. But, time is running out. Each week, your company falls behind what your competitors are doing. Every month that goes by, you’ve lost more money to inefficiency or wrong decisions.
Before 2018 is over, you can plan your 2019 digital strategy, and then execute in 2019. Let’s get to it.
Digital Transformation Definition
Whether called “digital transformation,” “digital strategy,” or “innovation thinking,” digital transformation means using technology to solve problems.
Since technology usually means digital, the term has stuck. Innovation happens during transformation, and problems get solved. Hence, digital transformation!
Sound ambiguous? Sort of. Overwhelming or impossible? Not if you get your organization on the right path as soon as possible.
Have a large organization? Then you start the transformation as soon as possible. Identify stakeholders, discover who is affected, and know who is feels the most pain from the problem. Above all, define a plan to put the right technologies in place.
What qualifies as Digital Transformation?
- Taking old data or systems, and bringing them onto computer systems and the cloud
- Discovering and implementing new processes for any type of department, from safety to HR
- Deploying new techs to solve the problems, like AI, VR, MR, drones, wearables, IOT, or any other buzzword you can think of
- Transforming antiquated software into modern, usable interfaces that people actually want to use
Why you need a Digital or Innovation Strategy
Everyone uses process, programs or software they hate. Make it a job requirement, and it’s a required 8-hour a day pain. Bad software means people don’t want to use it, or they use it slowly. This results in lots of human error, weeks or months of lost productivity, and a culture of unhappiness. Good people leave. Historical data gets lost. Now the company must train a new generation on broken systems.
Today, people have different expectations for how software, infrastructure, and companies will work. When you engage in digital transformation, you suddenly see just how broken systems are, and how much an organization is regularly losing.
So, why does it need to happen before 2019? More so, what should happen and when?
1. Surveys & Interviews Lay the Ground Work
Doing it right means building solutions people will use. And, typically, internal or industry software is insufferable.
Whenever Rocksauce starts our innovation strategy at a company, the first step is getting deep domain knowledge on the problem. Our team becomes your team, and your problems become our problems. Getting to know what problem a company is facing is vital to defining the scope of the effort.
- First, we survey CTO, CIO, and Technology Managers to understand the problem as they see it
- Next, interviewing the people who will use the solution every day is necessary. We learn how they see the problem, what they think will fix it, and why their current attempts are failing
- Finally, we perform analysis to discover common threads
2. Innovation Product Strategy
By now, the people were surveyed. We grasp why the current solutions failed. After crunching the data, we identify the right technologies/approach for correcting the issue. Maybe we’re designing a custom industry-specific pieces of productivity software like we do for Fortune 100 Companies. Or, maybe the goal is large-scale internal branding & marketing campaign around growing the culture of innovation.
Here’s how we lay out a product strategy:
- Initially, we build high-level UX wireframes or messages. Then test these with the survey groups.
- Up next is an increasing level of detail. We create medium-fidelity prototype designs, whether it’s software or some other deliverable
- Eventually, we embark on prototype A/B testing to get feedback. Then we revise.
3. Scoping the Digital Innovation Execution
All of this brings the scope into focus. Tasks that seemed impossible to know now have form and focus. With solid quality user stories, user personas and a reasonable prototype, you can begin to lay out the internal “go-to-market” strategy.
Launching an internal innovation project is a lot like launching a new consumer app. You can’t simply build it, send out an email or two, and expect magic to happen. Planning out your execution strategy, and ongoing support strategy with it, is necessary to gain adoption so productivity and efficiency can happen.
- First, use the prototypes and user stories created to estimate out the effort to build the project. Things like the number of development hours needed, or how much printing, producing, and deploying hardware will cost can now be defined. You need these for the 2019 budget requests.
- Then plan out how you will promote the product and go to market. Signage around the company? Will you be doing a yearly conference to bring like-minded people together? Once it’s planned out, this strategy can be earmarked for your 2019 digital transformation costs.
- Last, and most importantly, get your internal champions lined up. Consumer projects hire influencers on Instagram or Twitter to push their goods. Whatever your digital strategy is will need people in the company who tell employees that they should be utilizing your initiative. Higher level managers, VPs or Executives supporting the project can make all the difference.
Innovation is More Than Just a Piece of Software
Every organization has different needs for their digital strategy. Company cultures are disparate, and procedures vary even within the same industry. Working with an innovation agency like Rocksauce Studios ensures you do the important work of identifying the actual problems affecting you and planning to solve them the right way. SaaS platforms can sometimes play a part in this, but knowing how they fit, and what problems they solve, requires experts in human experience.
So, it’s already September. Let’s get started!


NOBLE COUNTY, Ind. (WOWO): Police are looking for a missing Noble County man.
The Noble County Sheriff’s Department announced on their Facebook Page they’re looking for 37-year-old Jonny Chambers. He was reported missing by his family, and was last seen on May 29th in the Wolf Lake area.
If you’ve seen him or know anything about his whereabouts, call the Noble County Sheriff’s Department at 636-2182.


text:
Porto Santo Stefano
Porto Santo Stefano, defined by many as “the pearl of the Argentario”, lies on two inlets, Valle and Pilarella, divided by a spur called Croce.
Villas and palaces rise from the sea towards la HGH Panoramica, where the last area of the town rises, called la Fortezza due to the presence of the old medieval fortress which first belonged to Siena and then to Spain.
It has been finely restored and can be visited. The sloping hill is an amphitheatre of houses, vineyards and olive groves, and is turned towards the gulf of Punta Madonella. The town centre starts at Porto del Valle, followed by that of Porto della Pilarella, which in Roman times was the harbour from which ships set sail for the patrician villas of the Isle of Giglio.
Now the new Porto del Valle offers good shelter from the sea winds that usually hit the ports of the Tyrrhenian coast, especially the Libeccio, the most violent and terrible of all. In summer the port is used by numerous holiday boats, which are added to the fleet of fishing boats, one of the largest in the Tyrrhenian Sea.
The rest of the town developed at the beginning of the seventeenth century; the construction of the fortress caused fishermen to come here from the South and from Elba, and the residential area grew towards Punta Madonnella taking the name of the patron saint.
Two roads link the Valle with Piazzale dei Rioni, in front of which lies the calm stretch of sea called the Pilarella, where the traditional sea Palio is held on the 15th August, in which all four quarters take part: Pilarella, Valle, Croce and Fortezza.
The first of the two roads is called Lungomare dei Navigatori and runs along the borders of the Croce quarter to reach Pilarella.
The other road is Corso Umberto which crosses the same quarter a little higher up and is teaming with shops and picturesque restaurants. Valle is the commercial and craft area, while mainly tourist activities are carried out in the other quarters.
The panoramic road goes up into the hills towards the numerous villas and the square Fortress, built in the seventeenth century featuring a drawbridge and walls with escarpments in pure Aragonese style, looking more like a tower than a real and proper fortress.
There are numerous Spanish look-out towers surrounding the peninsula of Argentario, silent witnesses of a military past and today guardians of the splendid coves and the crystal clear water of the sea.
Some of these have become private residences, others, given their isolated and difficult position, are uninhabited. We should mention the Torre Argentiera, the oldest tower that is thought to have given the name Argentario to the peninsula itself: once it was an old Sienese foundry for smelting silver that is thought to have been present on the promontory. Lastly, there is the ever-present statue of the patron Saint of the town, St Stephen, made from terracotta by the contemporary sculptor, Emilio Greco, situated on the altar of the church in the Croce quarter. If you go walking in Porto Santo Stefano you’ll be amazed by the particularly intense fragrances, flavours and colours, and enchanted by the numerous wild orchids and golden juniper trees.