text:
The Lincoln Electric Company, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 444 F.2d 491 (6th Cir. 1971)Annotate this Case
June 23, 1971
Henry C. Harvey, Cleveland, Ohio, for appellant; Wallace M. Wright, Jones, Day, Cockley & Reavis, Cleveland, Ohio, on brief.
Charles E. Anderson, Tax Div., Dept. of Justice, Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.
Before WEICK, PECK and KENT, Circuit Judges.
KENT, Circuit Judge.
Petitioner-appellant, The Lincoln Electric Company, hereinafter Lincoln, appeals from the United States Tax Court's decision, '54 T.C. 926, finding deficiencies in petitioner's Federal Income Tax for taxable years 1964 and 1965. The deficiencies, as found by the Tax Court, resulted from the fact that Lincoln did not include its annual "bonus" paid to each of its employeees as a "cost" of the production of the year-end inventory which the Tax Court found therefore did not reflect the full value of that inventory.
Petitioner pointed out in its brief:
"Representatives of the Commissioner have examined Lincoln's federal income tax returns in years prior to 1964 and in such years have never adjusted the inventory cost to reflect any portion of the bonus payments. In his examination of Lincoln's returns for 1961-1963, a representative of the Commissioner specifically considered whether any bonus payments should be included in inventory cost but, after such consideration, finally made no adjustment in this respect."
It has long been recognized that the Commissioner is not bound by prior accounting methods merely because the tax returns have been examined and no deficiency has been asserted. Carver v. C.I.R., 173 F.2d 29 (6th Cir. 1949); Fruehauf Corporation v. C.I.R., 356 F.2d 975 (6th Cir. 1966).
The evidence shows that for 30 years Lincoln has paid an annual "bonus" to each of its employees, except the company president, in December of each year. The amount of the "bonus" has been determined by the Board of Directors. There has never been an express agreement between Lincoln and its employees in regard to the payment of the "bonus." There has never been any fixed formula for determining the total amount of money to be paid as "bonus" to Lincoln employees as a group or individually. However, in Lincoln's publication The Employee Handbook, available to each employee, under the heading, "Incentive Compensation and Merit Rating," Lincoln describes the "bonus" as follows:
"Each year since 1934 workers at Lincoln have received a substantial cash payment in December. This is not a gift. It represents a sharing of the results of efficiencies created in production during the past twelve months. The total bonus amount is determined by the Board of Directors, based on the success of the company for that year. The bonus is not guaranteed but is entirely dependent on the successful, profitable operation of the company, which to a very large extent depends on your enthusiasm and `will-to-work.' Your share in the bonus depends on two major factors — your wages in the twelve months prior to and including October 31st and your merit ratings made as of April 30th and October 31st."
Attached to this opinion, as an appendix, is a schedule showing Lincoln's average number of employees, net sales, gross profit before bonus and taxes, regular payroll, cash bonus, and total compensation for the years 1934 to 1965, inclusive.
In this case the Commissioner has taken the position that the money paid to employees in the form of "year-end bonus" is either an expenditure for direct labor or an indirect expense incident to and necessary for the production of the goods involved, and that necessarily a portion of the "bonus" paid must be included in determining the value of the year-end inventory. Lincoln, on the contrary, asserts that the "bonus" paid has nothing to do with the cost of production of the goods involved, but is simply a sharing of the wealth, i. e., profits resulting from the efficient operation of the business. It will be noted that in the tax years in question the "bonus" equaled 118% of the 1964 regular payroll, and 121% of the 1965 regular payroll. It is undisputed that the average hourly earnings of Lincoln's production and production related workers were consistently higher than the average hourly earnings of other workers in Lincoln's industrial classification group in the Cleveland metropolitan area as reported by the Ohio Bureau of Employment Services. It is clear and undisputed that no portion of the "bonus" was included in the valuation of Lincoln's ending inventory, although it is equally clear and undisputed that most of the "bonus" paid in the tax years in question was considered by Lincoln as a part of the "cost of goods sold" and deducted as such on Lincoln's tax return.
Upon examination the Commissioner of Internal Revenue determined that Lincoln's income was not clearly reflected in its tax returns in the years 1964 and 1965 because of failure to include some part of the "bonus" paid during the years in question in valuing the year-end inventory, either as a direct or indirect cost of labor. Accordingly, the Commissioner made adjustments under Int.Rev.Code of 1954, § 446(b)1 which resulted in a tax deficiency of $381,811, plus interest for 1964, and $75,702.24, plus interest for 1965. The taxpayer challenges the propriety of the allocation of any part of the annual "bonus" to year-end inventory, but does not challenge the amount of such allocation, if proper.
The taxpayer claims in part that because its annual audit for the years in question was certified by its Certified Public Accountants as having been prepared in accordance with the "generally accepted accounting principles," therefore it was justified in its failure to include any part of the annual "bonus" in the valuation of the year-end inventory for tax purposes.
Internal Revenue Code of 1954, § 446(a)2 provides the general rule for computing taxable income and authorizes the computation on the basis of the regularly used accounting practices. However, Section 446(b)1 authorizes the Internal Revenue Service to require a different method if the regular method "does not clearly reflect income." It is clear that "the Commissioner has broad powers in determining whether accounting methods used by a taxpayer clearly reflect income." Commissioner of Internal Revenue v. Hansen, 360 U.S. 446, at page 467, 79 S. Ct. 1270 at page 1282, 3 L. Ed. 2d 1360 (1950). These broad powers are limited as stated by this Court in Glenn v. Kentucky Color and Chemical Co., 186 F.2d 975 (6th Cir. 1951) at page 977:
"But the Commissioner's authority to order a change in accounting methods when the taxpayer has regularly employed a consistent method depends upon his finding that the taxpayer's method does not clearly reflect income." [and see authorities therein cited.]
This Court has examined certain text material related to accounting practices and has concluded that while there may be variations in the treatment of "bonus" payments, application of the principles enumerated would necessarily result in inclusion of a portion of the "bonus" paid to production workers and production related workers for the purpose of computing the value of the year-end inventory for tax purposes.
As stated in Matz, Curry & Frank, Cost Accounting, (Third Edition, 1962), South-Western Publishing Company, Cincinnati, Ohio, at page 231:
"Bonus payments may be a fixed amount per employee, a fraction of one month's wages, or some other calculated amount. The amount of bonus for each employee may be a fixed and long-established tradition of a company, or the amount may vary from year to year. Bonus payments are production labor costs, selling expenses, or administrative expenses as the case may be; but when and how should they be charged to operations? If a factory worker earns $300 a month and the company pays him one month's salary at years' end, his earnings actually amount to $325 per month with $300 paid during the month and the additional $25 per month paid in a lump sum at the end of the year. In order to spread the bonus cost over production, the following entry each month would be in order:
Work in Process ...... 325 Payroll ................. 300 Liability for Bonus ..... 25 (or Provision for Bonus)
"The bonus could also be treated as factory overhead and be included in the predetermined overhead rate, in which case the monthly entry would be:
Work in Process ...... 300 Factory Overhead ...... 25 Payroll .................. 300 Liability for bonus ..... 25."
It should be noted that either of the above two treatments would result in including of the bonus in the valuation of year-end inventory.
In the report of a survey made of a large number of businesses (including Lincoln) by the National Association of Accountants to ascertain the normal method of accounting for labor and labor related costs, the following is found in the report, entitled, Accounting for Labor Costs and Labor Related Costs, (N.A.A. Research Series Number 32, November 1, 1957, New York), at page 31 of the report:
"Some companies omit from manufacturing costs for inventory costing such labor-related costs as pensions, past service pension accruals, separation pay, special year-end compensation, group life insurance, and compensation to consultants for professional labor relations services. Their explanation for such omissions was that they consider these costs to be administrative costs rather than manufacturing costs. Generally they recognize that the total cost of these items chargeable against manufacturing personnel is substantial and that by not charging manufacturing costs they are not showing full cost of manufacturing. While certain items of manufacturing cost are often omitted from inventory cost, it seems desirable to have all costs applicable to manufacturing labor charged to product costs for purposes of pricing and for determining product profit or loss." [Emphasis added]
In the publication entitled, Robert I. Dickie, Accountant's Cost Handbook, (Second Edition, 1960, Ronald Beach Company, New York), under the heading, "Labor Costs," is found the following:
"Labor costs should not be restricted to the base pay earned by employees but in addition should include all premiums and bonuses and all labor related costs connected with maintaining the labor force."
Perhaps the best summary of the treatment is found in the work entitled, Charles F. Schlatter, Cost Accounting, (1948, John Wiley and Sons, New York), where it is stated, at page 331:
"Bonus Payments * * * Bonus payments to employees take a number of different forms. * * *
"If the bonuses to factory employees are costs of labor, they are generally given the same treatment that premiums for overtime receive, because they are given for much the same reason. Such bonuses are not shares of profits but premiums for extra quality rather than extra time. If the cost accounting system is process accounting, no distinction need be made between regular wages and bonus wages and overtime premiums in such systems. * *
"If the bonus paid to employees is a share of profits or a gift such as is sometimes given at Christmas, the disposition of accounts seems clear. If cost-plus contracts are involved, there is sometimes a tendency to charge them as costs of production, or as special contract costs. Ordinarily, profit and gift bonuses should be treated realistically by charging them against profits. Action by the board of directors of the corporation may be necessary to declare a bonus to employees just as action is necessary to declare a dividend to stockholders."
Unfortunately, Professor Schlatter does not indicate whether or not a portion of the bonus should be reflected in valuation of inventory, and it appears that the accounting profession has not agreed upon any firm "principle" for the determination of this issue.
The Internal Revenue Code (1954) § 471, states the general rule in regard to the use of inventory for tax purposes as follows:
"Whenever in the opinion of the Secretary or his delegate the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer on such basis as the Secretary or his delegate may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income."
And the Treas.Reg. (1958), in regard to inventory provides:
"Section 1.471-1. `Need for Inventories.' In order to reflect taxable income correctly, inventories at the beginning and end of each taxable year are necessary in every case in which the production, purchase, or sale of merchandise is an income-producing factor. * * *"
Treas.Reg. (1958) § 1.471-2 continues:
"`Valuation of Inventories.' (a) Section 471 provides two tests to which each inventory must conform:
(1) It must conform as nearly as may be to the best accounting practice in the trade or business, and
(2) It must clearly reflect the income.
(b) It follows, therefore, that inventory rules cannot be uniform but must give effect to trade customs which come within the scope of the best accounting practice in the particular trade or business. * * *
(c) The bases of valuation most commonly used by business concerns and which meet the requirements of Section 471 are (1) cost and (2) cost or market, whichever is lower. * *"
Treas.Reg. (1958) § 1.471-3 provides:
"(c) In the case of merchandise produced by the taxpayer since the beginning of the taxable year, [cost means], (1) the cost of raw materials and supplies entering into or consumed in connection with the product, (2) expenditures for direct labor, (3) indirect expenses incident to and necessary for the production of the particular article, including in such indirect expenses a reasonable proportion of management expenses, but not including any cost of selling or return on capital, whether by way of interest or profit."
This Court is satisfied from an examination of the Lincoln Employees' Handbook that the bonus described under the heading "Wage System" must necessarily be considered by both the employee and Lincoln as compensation for labor performed. Of necessity Lincoln must consider the bonus as compensation for services before it could, as it did, deduct the amount of the bonus for tax purposes under the provisions of Treas.Reg. § 1.162-9, (1958):
"Bonuses to employees will constitute allowable deductions from gross income when such payments are made in good faith and as additional compensation for the services actually rendered by the employees, provided such payments, when added to the stipulated salaries, do not exceed a reasonable compensation for the services rendered. * * * Donations made to employees and others, which do not have in them the element of compensation or which are in excess of reasonable compensation for services, are not deductible from gross income."
It would be incongruous to permit Lincoln to deduct the "bonus" as "additional compensation for services actually rendered" in computing its "cost of goods sold" for income tax purposes, and yet permit Lincoln to prevail with its claim that such payments are based solely on profits related to "efficient operation of its business," but unrelated to actual production cost as a direct or indirect cost of labor for valuation of inventory.
The only case found which seems to have dealt squarely with the issue here presented is Elgin National Watch Company, 17 B.T.A. 339 (1929). In that case the Commissioner took the same position as to Elgin as is here taken in regard to Lincoln and the Board of Tax Appeals agreed with the Commissioner. Additional support for the Commissioner is found in Photo-Sonics, Inc. v. C.I.R., 357 F.2d 656 (9th Cir. 1966).
As previously stated, Lincoln has consistently taken the position that the "bonus" should not be included as a cost because there is no obligation requiring Lincoln to pay a "bonus" and the Court below in reaching its decision concluded that such was the fundamental question in this case. This position, of course, ignores the nature of the "bonus" payments in the hands of the employees of Lincoln where unquestionably such payments are treated by the employees as compensation for labor performed in the production of Lincoln's goods. While it must be conceded that Lincoln's methods of accounting find support in some generally accepted accounting principles, such support is not binding upon the Commissioner if the method does not "clearly reflect income." As stated by the Supreme Court in American Automobile Association v. United States, 367 U.S. 687 (1961), at page 693, 81 S. Ct. 1727, at page 1730, 6 L. Ed. 2d 1109 (1961):
"This is only to say that in performing the function of business accounting the method employed by the Association `is in accord with generally accepted commercial accounting principles and practices.' It is not to hold that for income tax purposes it so clearly reflects income as to be binding on the Treasury."
The right of the Commissioner to treat receipts and disbursements differently for tax purposes than for normal accounting purposes, where the Treasury reasonably concludes that the normal accounting practice does not clearly reflect income, was upheld in Schlude v. Commissioner of Internal Revenue, 372 U.S. 128, 83 S. Ct. 601, 9 L. Ed. 2d 633 (1963). This Court is satisfied that failure to include the "bonus" as a cost of Lincoln's year-end inventory would ignore the requirement of the statute that the accounting method must "clearly reflect income."
Accepting the conclusion of the taxpayer and the United States Tax Court that the test should be whether there is an obligation to pay, it is our conclusion that there was such an obligation. A similar issue was presented to this Court in Beacon Journal Publishing Company v. N.L.R.B., 401 F.2d 366 (6th Cir. 1968). In Beacon the appellant had for 20 years paid a Christmas bonus equal to two weeks' salary at each employee's then existing salary scale. In 1965 the Company paid a bonus on the basis of the 1964 salary scale without the consent of the employees or the union representing the employees. In considering the complaint that Beacon had been guilty of an unfair labor practice, because of its failure to negotiate in regard to the change in the basis for payment of the bonus, this Court said at page 367 of 401 F.2d:
"The Beacon Journal contends that it has always regarded the bonus as voluntary and purely discretionary with management and had repeatedly said so in paying it. There is nothing in this record to dispute this as a management view. But it appears to be settled labor relations law that a regularly paid bonus may come to be relied upon by employees as a part of total compensation. [citations]. Such a bonus is a mandatory subject for collective bargaining under the N.L.R.A. [citations]." Perhaps wisely, the Tax Court chose not to enter into the complex field of accounting principles as has been done by this Court. We are satisfied after an examination of such principles that support can be found for the position of the taxpayer and the position of the IRS. But on balance the Court is of the opinion that the authorities supporting the position taken by the IRS are more consistent and sensible and require that the "bonus" paid by Lincoln be treated as a "cost of production" in computing the value of the year-end inventory. We are satisfied that the "bonus" payments must be regarded as compensation for labor performed and necessarily a direct or indirect cost of labor. This Court is further satisfied that after 30 years the "year-end incentive compensation" or "bonus" had ceased to be discretionary with the Board of Directors of Lincoln and had become a part of anticipated compensation for labor performed by the employees.
We conclude, as did the Tax Court, that regardless of whether payment of the bonus was obligatory "the entire bonus arrangement is tied to production," and therefore represented direct or indirect labor costs of producing Lincoln's inventories, allocable portions of which should have been included in valuing its closing inventories in the same manner as overtime and vacation pay are included.
For the reasons stated the judgment of the Tax Court is affirmed.
SCHEDULE OF NET SALES, WAGES AND BONUS 1934 to 1965 (000's omitted) Gross Profit Average Before No. of Bonus Regular Cash Total Year Employees Net Sales and Taxes Payroll Bonus Competition [sic] 1934 404 $ 4,065 $ 1,768 $ 752 $ 132 $ 884 1935 485 5,262 2,130 930 226 1,156 1936 535 8,291 2,816 1,138 436 1,574 1937 666 10,709 3,658 1,512 673 2,185 1938 650 6,791 1,817 1,144 212 1,356 1939 637 9,258 2,956 1,403 496 1,899 1940 740 13,570 4,182 1,817 981 2,798 1941 979 24,024 7,687 2,721 2,071 4,792 1942 1222 33,515 11,969 3,787 2,962 6,749 1943 1245 32,988 10,615 3,822 3,186 7,008 1944 1115 28,190 8,031 3,525 2,969 6,494 1945 1110 24,306 6,763 3,407 3,057 6,464 1946 1167 23,717 6,904 3,242 2,891 6,133 1947 1157 31,297 9,291 3,816 3,768 7,584 1948 1099 31,162 8,730 4,101 3,825 7,926 1949 1026 25,662 6,433 3,357 3,007 6,364 1950 1005 31,895 8,599 3,717 3,679 7,396 1951 1016 35,798 10,346 4,442 4,120 8,562 1952 1170 43,062 11,329 5,310 5,134 10,444 1953 1243 43,119 10,634 5,120 5,105 10,225 1954 1153 39,538 9,774 4,823 4,461 9,284 1955 1181 50,851 13,050 5,701 5,407 11,108 1956 1320 63,256 17,801 7,040 7,424 14,464 1957 1395 64,861 16,304 7,577 6,602 14,179 1958 1365 52,101 12,479 6,830 5,147 11,977 1959 1344 62,029 16,277 7,578 6,490 14,068 1960 1333 57,410 15,360 7,685 6,485 14,170 1961 1317 56,701 13,601 7,704 6,387 14,091 1962 1307 61,346 15,328 8,280 7,375 15,655 1963 1354 66,362 17,458 9,137 8,471 17,608 1964 1475 79,498 22,308 10,587 12,496 23,083 1965 1641 89,289 23,628 11,652 14,089 25,741
Sec. 446(b): "(b) EXCEPTIONS — If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income."
Sec. 446(a): "GENERAL RULE. — Taxable income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his income in keeping his books."


text:
Device for sorting potatoes and how to make it yourself
To store potatoes, you need to sort them. This is a very laborious and painstaking process that requires considerable expenditure of physical strength and time, especially if the harvest is rich. Therefore, it becomes relevant to the question of devices that will facilitate work and make sorting faster and more convenient. We will tell you how to make potato sorting with your own hands.
The content of the article
Why potatoes are sorted, sorting parameters
Before harvesting potatoes for the winter, they must be sorted by size, variety, appearance and other indicators that are important for producers or households.
The enterprises sort tubers according to the following scheme: 4-6 cm; 6-8 cm; over 8 cm. Potatoes that do not fall into even the smallest classification are harvested separately.
Small potatoes from the first two groups go to store shelves, and the larger one goes to vegetable markets. The largest, selected tubers are left for seed by procurers, and also delivered to public catering points.
Important! Sick and damaged tubers are rejected, which will quickly begin to rot and spoil the entire crop. Also, when sorting, they remove the fallen plants, clods of earth, stones and other debris.
Mechanism and its effectiveness
There are two ways to sort potatoes:
- manual - is produced by a person using his physical strength, i.e. each tuber is manually selected according to different categories;
- mechanized - additional devices are involved to facilitate and speed up work.
Mechanized sorting is suitable for large yields and consists in separating small tubers from large ones using a large sieve.
Mechanized sorting is subdivided into manual and automatic. The first is suitable for home harvesting for the winter, since it is slower, but cheaper than automated. The second type of sorting is used with special equipment and the harvest is processed in tons.
One of the easiest to implement, but at the same time quite effective means of saving time for sorting potatoes, is a grid table.
In fact, this is a regular wooden box with a lattice bottom. These are found on grocery and vegetable counters, in food wholesale stores. They can be bought or asked for free from store employees.
The box will have to be tweaked a little by narrowing the bottom slats on one side so that the larger potatoes slide over them. This can be done with a regular or circular saw or a hacksaw.
Attention! If you do not have the opportunity to find a ready-made box, you can make it yourself from scraps of boards and bars, plywood.
Materials with a thickness of 30-35 mm are suitable. The length of the tray is not less than 1500 mm, the width is 750 mm, the height of the sides is not less than 250 mm, otherwise the potatoes will spill out even before sorting.
The bottom of the trays is also made by hand from narrow slats, which are positioned so that in one part the gap between them is less than in the other (for example, on one side at a distance of 30-40 mm from each other, on the other - 60-70 mm ).
To turn the box into a sorting table, it is installed at an angle on small supports so that the tubers roll down an inclined plane (Fig. 1).
Under the edge that is higher, a container (box, bucket or box) is installed under the smaller potatoes, since they will slip through faster, and the larger tubers will roll down the board. They put another box there.
It is much easier to cope with such work together than alone. Then labor productivity will be approximately 800 kg of potatoes per hour. Since the structure is easy to assemble and lightweight, it can be used by several families at once.
Cylinder-shaped potato sorting machine
This type of device is more difficult to make, but still possible. It will speed up the work and the amount of the sorted crop at times.
For this you will need:
- 2 rod cylinders, fastened together;
- grates for rolling potatoes;
- lever arm;
To make potato sorting, it is necessary to place grates with holes of different diameters inside the cylinders.
The potatoes are separated in 3 fractions: small, medium and large. Small and medium tubers are sorted sequentially, while large ones are rolled out. Garbage accidentally caught in potatoes is sifted out using additionally installed small grates.
Mobile potato sorting machine L-701
One of the most popular mechanized machines is the L-701 mobile potato sorting machine. It is quite large in size and is designed to work in the field with a tractor or autonomously.
The design of this machine allows tubers to be sorted into small, medium and large. It consists of rubberized grids with rectangular holes. The electric drive starts up. Such equipment can handle a load of 5 tons of potatoes per hour.
Another fundamental difference from the cylindrical sorter is the size - at 7 m in length, the unit weighs almost 800 kg.
The most advanced potato sorting machine is the M-616. It is much more complex in design - it has a feed belt, a heated selection table, a conveyor, a bag accumulator, a support frame on wheels (which makes the unit transportable without unnecessary effort). Such a device helps to separate potatoes not only by size, but also to select seed.
This is a large unit that sorts potatoes into 4 parts. Its design allows one person to move the machine. Such equipment can handle a load of 5 tons of potatoes per hour.
How to make a do-it-yourself sorting device - step by step instructions and drawings
Another device, consisting of only 2 edged boards, can also be made by yourself.
To do this, the boards should be positioned at an angle (Fig. 3) so that a gap is formed, increasing down the structure.
Smaller potatoes will fall higher, and large ones - at the bottom.
Place a collection container for the sorted potatoes one after the other under the boards so that tubers of the correct size fall directly into the box or box.
Tips & Tricks
If you don't have a ton of your own potato crop, you can rely on homemade sorting tools.
There is no point in buying or hiring a special automated sorting machine for homework. A manual mechanism made by yourself will cope with the task.
A trellised table is perfect for small crops. For more voluminous work, you can make a cylindrical sorter that will serve you for more than one year.
Making a potato sorter with your own hands is not difficult. It is an easy-to-use device that is easy to transport.Your friends and neighbors can also use it. If you need to prepare a large amount of potatoes, automated machines are used that process up to 5 tons of potatoes per hour.

domain: agronomy


text:
She moves soft as moonlight, pouring across the concrete. She follows the sound of the music as it reaches out into the quiet streets. She’s been following the sound for eons and still it pulls her forward, on and on through the dark. She lingers … [Read more...]
About Star Spider
Star Spider is a writer from Canada where she lives with her awesome husband Ben Badger. Star is in the process of seeking publication for her novels while she writes and frolics on the beach. Her work can be found in Gone Lawn, Apeiron Review, Klipspringer Magazine, Close to the Bone, Black Treacle, ExFic and Grim Corps. Visit her at StarSpider.ca.

domain: artistic


text:
Ranging in estimated prevalence between 3% and 20% cavernous hemangioma is the most common benign hepatic tumor (1). A recent publication have established the correct parameters to define giant an hemangioma of the liver (2).
When a cavernous hemangioma grows in size and become symptomatic or has other right indications (1), the best curative treatment becomes surgery.
The two techniques most commonly used are anatomical liver resection and extracapsular enucleation. The extracapsular enucleation is considered the best choice because it permits to spare liver parenchyma (3).
As in other types of surgery, the laparoscopic approach offers faster postoperative recovery, shorter hospital stay and fewer overall complications than open surgery and hence it should be preferred.
However it has to be considered that control of bleeding is technically more difficult in laparoscopic surgery than in open.
For these reasons it is obvious that one of the critical aspect of liver surgery is the hepatic vascular occlusion in order to minimize blood loss.
A literature review published in 2014 on the techniques used to minimize blood loss during hepatectomy concluded that the best strategies, according to literature, are low central venous pressure and total hepatic inflow occlusion (4).
In a Cochrane systematic review of 2016 various methods to decrease blood loss during liver surgery were analyzed. The review reached no valid results due to the paucity of data, showing how the debate is still open on this topic (5).
A recent study focus on the treatment of giant liver hemangiomas with a diameter >10 cm treated with extracapsular enucleation. Two groups of patients were classified based on the maneuver used for hepatic vascular occlusion: inferior vena cava clamping and Pringle maneuver and Pringle maneuver alone (6).
In 2008 the group of Zhou, published a manuscript comparing the Pringle maneuver with the selective hepatic vascular exclusion (SHVE) during liver surgery. This article assessed the superiority of the SHVE in terms of lower number of complications on the total hepatic vascular exclusion (including the inferior vena cava) and on the Pringle maneuver (7). This article indicated the clamping of the inferior vena cava as a possible cause of hemodynamic disturbance.
In 2010 the group of Xia published an article titled “Surgical treatment of giant liver hemangiomas: enucleation with continuous occlusion of proper hepatic artery and intermittent Pringle maneuver”. This article showed how adding the continues occlusion of the proper hepatic artery to the Pringle Maneuver results in better outcomes in terms of blood loss (8).
A randomized clinical trial published in 2012 compared the infrahepatic inferior vena cava clamping with low central venous pressure in complex liver resections using the Pringle maneuver. The article showed the superiority of the infrahepatic clamping of inferior vena cava on the low central venous pressure (9).
It exists a variety of methods to limit blood loss during liver surgery. They include, for example, cardiopulmonary interventions (such as hypoventilation), low central venous pressure given by drugs, different methods of parenchymal transection, use of autologous blood donation and different methods of vascular occlusion (10).
Typically, an article will focus on one or two of this methods comparing one with another (this also due to the fact that a surgeon mostly uses one of two of this variety of methods). For this reason it is extremely complicated clearly establishing which one is the best technique in this field; hence it shows how any contribute is precious to reach a sufficient number of data to solve the problem. Until a consensus will be reached, the best recommendation should be to use the most familiar technique in relations to the local expertise and equipments, in order to achieve zero mortality and the lower morbidity.
Conflicts of Interest: The authors have no conflicts of interest to declare.
- Toro A, Mahfouz AE, Ardiri A, et al. What is changing in indications and treatment of hepatic hemangiomas. A review. Ann Hepatol 2014;13:327-39. [PubMed]
- Di Carlo I, Koshy R, Al Mudares S, et al. Giant cavernous liver hemangiomas: is it the time to change the size categories? Hepatobiliary Pancreat Dis Int 2016;15:21-9. [Crossref] [PubMed]
- Pulvirenti E, Toro A, Di Carlo I. An update on indications for treatment of solid hepatic neoplasms in noncirrhotic liver. Future Oncol 2010;6:1243-50. [Crossref] [PubMed]
- Huntington JT, Royall NA, Schmidt CR. Minimizing blood loss during hepatectomy: a literature review. J Surg Oncol 2014;109:81-8. [Crossref] [PubMed]
- Moggia E, Rouse B, Simillis C, et al. Methods to decrease blood loss during liver resection: a network meta-analysis. Cochrane Database Syst Rev 2016;10:CD010683. [PubMed]
- Zhang W, Wang J, Li C, et al. Infrahepatic inferior vena cava clamping with Pringle maneuvers for laparoscopic extracapsular enucleation of giant liver hemangiomas. Surg Endosc 2017. [Epub ahead of print]. [Crossref] [PubMed]
- Zhou W, Li A, Pan Z, et al. Selective hepatic vascular exclusion and Pringle maneuver: a comparative study in liver resection. Eur J Surg Oncol 2008;34:49-54. [Crossref] [PubMed]
- Xia F, Lau WY, Qian C, et al. Surgical treatment of giant liver hemangiomas: enucleation with continuous occlusion of hepatic artery proper and intermittent Pringle maneuver. World J Surg 2010;34:2162-7. [Crossref] [PubMed]
- Zhu P, Lau WY, Chen YF, et al. Randomized clinical trial comparing infrahepatic inferior vena cava clamping with low central venous pressure in complex liver resections involving the Pringle manoeuvre. Br J Surg 2012;99:781-8. [Crossref] [PubMed]
- Di Carlo I. Open, laparoscopic and robotic hepatic resection. Milano, Italy: Springer, 2012:1-164.
Cite this article as: Mannino M, Toro A, Palumbo V, Di Carlo I. Hepatic hemangiomas of the liver: when operate and with which vascular exclusion. Ann Laparosc Endosc Surg 2018;3:9.

domain: medical


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This urban hotel spa merges history with modern comforts
The W Hotel is spread between two monumental buildings in the heart of the city: a bank from 1908 (one of the first concrete constructions in the Netherlands) and a telephone service building inaugurated in 1928. Both of these buildings were formerly used to ‘connect and exchange’. This historical reference influenced Baranowitz + Kronenberg (B+K) when designing the hotel’s Away Spa. ‘The rigidity of the original structure made it necessary to reinterpret and reinvent the spatial arrangements and programming of the public rooms,’ says the team. As such, some unusual features are incorporated within the spa boundaries, such as a multifunctional conference room, a burger restaurant and a boutique designer store and gallery, which intertwine as a connected leisure facility.
Located on the ground and underground levels of the former bank, the spa is hidden behind the 4-kg steel doors that formerly safeguarded the vaults. By using the building’s existing features, such as the aforementioned dominating vault doors, B+K creates a subtle homage to the building’s former use.
To merge the interiors with the urban feel of the existing structure, B+K introduces black basalt stone and oak wood finishes within the scheme’s transitional areas which include the central manicure-espresso bar, the lockers and the gym. Additionally, brushed-brass panelling highlights the more typical spa spaces, like treatment and relaxation rooms, thermo baths, a swimming pool, a social jacuzzi and a sauna.
This project was featured in the latest volume of our hospitalty-design series, Night Fever 6. Get your copy here.


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That is especially true if you are remodeling and are constrained by an existing building. A Certified inside designer is a reliable design skilled who's qualified to design, prepare, and submit any type of nonstructural, non-seismic inside development plans and specifications to native constructing departments. The top result's a balanced, harmonious space that displays the personality of the people who use it. Interior designers who've a few years experience might not have a Bachelors in Interior Design, but often are nicely educated and have a few years of certified experience. Ask what dimension initiatives the interior designer has labored on, where, and what was the budget range. What is a Certified Interior Designer? What sorts of professional inside designers are available? Cost Plus Method: Professional interior designers charge a set percentage on all merchandise bought and tradesmen's providers rendered. Mixed Method: The consumer pays each a set proportion on purchases and a base design charge for hourly price.
Hourly Rate: The inside decorator payments a negotiated fee per hour. Many have Master of Interior Design levels or different further education in structure or interior design. All certified interior designers will point out that they have handed the NCIDQ (National Council for Interior Design Certification) examination and/or are registered/ certified/ licensed in their state. Certified interior designers have demonstrated through education, expertise, and examination their information of the Uniform Building Code as it relates to space planning, life security, flammability, and disabled access code points. How do Interior Decorators charge for his or her companies? Flat Design Fee: The shopper pays a flat price for the professional inside designer's companies primarily based on the design plan, time required, and scope of companies. Ask in regards to the kinds of services the designer can provide. It is a good idea to arrange for your first meeting with knowledgeable inside designer by creating your individual folder of clippings from magazines, catalogs, and books of design ideas that attraction to you.
If you're thinking a few building or remodeling project, you will have started by scanning home furnishing magazines, catalogs and the online for ideas and footage that you want. How does daylight determine in the pictures that take your fancy? The final a part of your preparation is to take a thoughtful take a look at your site. What activities will take place in the house? If an expert interior designer, or anybody, for that matter, tells you the method is straightforward, stress-free, and will likely be complete in two weeks, they're both lying or silly. Here's more information in regards to com/l/bathroom-ideas-collections look at our own web site. Have you heard of Interior redecorators? House plans are on the market in magazines and on line and most of us have observed something in the house of a good friend or on Tv that seems engaging. Chances are high glorious that your pile of paper contains several messages from you to yourself about things that you find vital in a house.
These skilled inside decorators rework your property utilizing issues you could have accumulated over the years. Ask to see the interior designer's portfolio, but do not forget that the designs mirror other people's tastes,¬ not essentially the inside decorator's, and presumably not your individual. In case you consistently choose designs of a selected "model," what are the characteristics of that fashion? It may be one room, a vacant lot or a big piece of undeveloped land, but every project has a site and nearly every site has some special traits. Alternate terms for professional inside designers specializing in inside redecorating are interior redesigners, inside arrangers, inside stylists, at some point decorators, visible coordinators or inside refiners. Most inside designers have a minimum 4-12 months education. Many interior designers have added this service to their repertoire. Often interior design photographers stage a scene to suggest a sure time of day and even a certain sort of view by way of the window.
Ask how the established finances will probably be handled, and the kind of fee schedules the inside decorator requires. Which means that some belongings you may include will contribute and some will detract. Are you relocating or remodeling? Here are a few questions that you may ask to help you benefit from your analysis. What are your goal and life-style wants? For whom is the space being designed? How long do you plan to occupy the house? Successful architecture, like all design, requires that each plan have an intrinsic integrity. Do the small print tend to look hand made, a carved wood banister, for example, or machine made, like a easy steel pipe rail? Once you start to look at the items of the puzzle this fashion, you may to establish what your individual vocabulary of design must be. A standard result of this kind of research is a file folder stuffed with clippings, sketches and print outs that, when laid out collectively, look more like a ransom notice than a design.
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domain: design


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All Articles Tagged "holiday movies"
What has been your favorite aspect of the holiday season thus far? Some might say purchasing gifts while others enjoy decorating. Regardless of what tickles your fancy there are still financial lessons to be learned during this time of year with the most obvious one being to make it out as debt-free as possible. If you’re a little tired of reading the same old stuff (hopefully not ours!) you can turn to a few films that convey sentiments about money in their own way. Here are some holiday movies that taught us about finance.
If you’re like me, you’re a sucker for Lifetime movies and Holiday films. I don’t care how cliche or predictable, I’m here for it. So I was really excited to learn that on Saturday, while we’re eating all of our Thanksgiving leftovers, we can do so while watching Tatyana Ali in a Lifetime Holiday movie called “Dear Secret Santa.”
Shadow and Act reports that the film follows a newly single Jennifer who moves back to her childhood home. While there she is flooded with memories of her friend Jack who recently passed away. One day Jennifer gets a Christmas card in the mail from a secret admirer. Who calls himself her secret santa. The admirer knows personal details about her life and so she decides to write him back. In fact, his letters remind her of her friend Jack. Throughout the movie she tries to determine who’s been writing her.
You can watch the trailer for the film which stars Della Reese, Bill Cobbs and Jordin Sparks.
The film premieres on Lifetime on Saturday, November 30 at 8/7c.
When it comes to black Christmas movies, the list is not that long. But one of the best Christmas movies, featuring brown people, is The Preacher’s Wife. Starring everyone’s favorite singer, Whitney Houston, and favorite actor, Denzel Washington, The Preacher’s Wife was a feel good movie we wanted to see from them. And though many of us were rooting for Denzel and Whitney to at least kiss in the flick, it was still a cute, little holiday movie.
Planning on spending the weekend snuggled on the couch watching movies? Here’s a list of some fun holiday flicks that will keep you laughing until the end of year. Did your favorites make the list?
Check out the whole list here.

domain: entertainment


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Check out Stephen Hewitt's headline story in the Daily Collegian's basketball preview edition previewing the Minutemen's 2011-12 season, which highlights the fact that Derek Kellogg's UMass team is a new-look squad in many ways going into the season, from style of play, attitude, new players, new roles, and more.
"I think we're looking pretty good," said Chaz Williams. "I think we'll be better than a lot of people expect. But there's always room for improvement. I feel like we can get better every day. Every day we come to practice with an open mind. That's something that will make us and take us to another level."

domain: news


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STORIES BY ENGLISH AUTHORS: AFRICA.
Edition: First edition.
New York: Charles Scribner's Sons, 1896. Hardcover first edition - A collection of six stories with an African setting. Includes 'The Mystery of Sasassa Valley' by Arthur Conan Doyle; 'Long Odds' by H. Rider Haggard; 'King Bemba's Point' by J. Landers; 'Ghamba' by W. C. Scully; 'Mary Musgrave' by an anonymous author; and 'Gregorio' by Percy Hemingway. Frontispiece portrait of Doyle with a tissue guard. 224 pp.
Condition: Near fine in brown cloth - minor wear to front cover and spine, but overall tight and clean.

domain: library


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Choice Outstanding Academic Book. As America’s first truly postmodern president, Bill Clinton experienced both great highs and stunning lows in office that will shape the future course of American politics. Clinton will forever be remembered as the first elected president to be impeached, but will his tarnished legacy have lasting effects on America’s political system? Including the conflict in Kosovo, the World Trade Organization meeting in Seattle, and new developments in the 2000 presidential campaign, The Postmodern Presidency is the most comprehensive and current assessment of Bill Clinton’s presidency available in print. The Postmodern Presidency examines Clinton’s role in redefining the institution of the presidency, and his affect on future presidents’ economic and foreign policies. The contributors highlight the president’s unprecedented courtship of public opinion; how polls affected policy; how the president gained “celebrity” status; how Clinton’s “postmodern” style of public presidency helped him survive the 1994 elections and impeachment; and how all of this might impact future presidents. This new text also demonstrates how the Clinton presidency changed party politics in the public and in Congress, with long-term implications and costs to both Republicans and his own Democratic party, while analyzing Clinton’s effect on the 1990s “culture wars,” the politics and importance of gender, and the politics and policy of race. This text is a must for anyone who studies, teaches, or has an interest in the American presidency and politics.
A convincing argument that Americans will be reckoning with Clinton long after the Clinton presidency has ended. In his relationships with Congress, in altering the contours of partisan politics, and in changing the substance of what Americans discuss in domestic and foreign policy, this book provides us with several pictures of the altered political landscape. A must read.
This fine collection of first appraisal will not be the final explication of the Clinton era, but will serve as an important source for those that follow.
Schier . . . has very ably edited what is certainly going to be one of many academic retrospectives of the Clinton presidency. . . . This book would make an especially timely and valuable collection fo undergraduate courses on the presidency.
The Postmodern Presidency (also) demonstrates how the Clinton presidency changed parties in the public and in Congress, with long tern implications and costs to both Republicans and Democrates, while analyzing Clinton's effect on the 1999s "culture wars", the politics and importance of gender, and the politics and policy of race. A stongly recommended addition to the 20th century political science and American political history reading lists and reference collections, The Postmodern Presidency is informative, engaging, insightful, and though - provoking.
Examines a variety of areas including foreign policy, economic policy, the media, the public, gender, the party system, and culture under the Clinton presidency. . . . It is a harbringer of many to come as generations, ours and future, grapple with the phenomenal challenge of a president whose larger than life stature is unmistaably visible already.
Emphasizes the way the Clinton administration gave expression to the cultural and political themes of the post-modern age with which, Schier contends, the administration functioned. . . . The book examines diverse aspects of the Clinton presidency. Its chapters range over topics such as economic policy, race and gender politics, foreign policy, and Clinton's relations with the public.
Steven E. Schier, the Dorothy H. and Edward C. Congdon Professor of Political Science at Carleton College, is the author or editor of numerous books including The Postmodern Presidency: Bill Clinton’s Legacy in U.S. Politics, and By Invitation Only: The Rise of Exclusive Politics in the United States.


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I was out of signal range for about 24 hours and am now sitting in a parking bay writing a quick belated blog beneath this HUGE welcome!
Last night amidst strong winds and scattered showers I travelled towards a small town called Haltwhistle. Here I would follow a rough farm road 3 miles inland to stay overnight at a B&B farmstay.
Before getting there I visited a very informative visitor’s Centre at Cawfields which featured a great 3D film on this amazing Hadrian’s Wall and the life of a common roman soldier at this bleak northernmost outpost to the Roman Empire.
I learnt some latin in the classroom – ‘knowledge is power’
And after enlisting in the army headed out to find Hadrian’s Wall. This was once huge – 3 metres? – high, and spanned the narrowest breadth of Britain
It was thrilling to stand where the romans had an outpost 2000 years ago.
I got back in to the car and headed to my farmstay wishing I had a 4WD to negotiate the rough road.
After 5kms of this I found it – outside of signal range.
Last night I made my own dinner from salads bought at service centre off M6, and settled in listening to rain and watching the ENTIRE series of BBC Pride and Prejudice. Bliss!
This morning I had my muesli and swung out to go north – enjoying the huge expanse of rolling Northumberland hills and plains.
In 1.3 hrs I’ll be in Edinburgh!

domain: travel


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Thanks for the reply…your approach doesn’t seem to solve the problem though. If you remove the margin-bottom in your example…we end up with the same result. In the case of my example, there should be no margin.
I’ve partially found a solution using your method, but it only works when I remove display: table. Unfortunately I need to keep display: table because other elements (not shown) use disply: table-cell and depend on the parent. The border is applied outside the element when display: table is used.


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This week on Budget, we are going roleplaying crazy. PSN has a sale of some of some of the best roleplaying titles of all time and it’s your chance to grab them. Read on for this week’s recommendations.
The tactical roleplaying sensation that started it all. Disgaea: Hour of Darkness brought something fresh to the tried and true methods of tactical roleplaying games. It introduced the idea of the geo panel, and the item worlds; dangerous dungeons that took on the property of the weapon or item used for the ritual. They provided great rewards but also many dangers. Disgaea told the story of the demon prince Laharl and his quest to usurp his father as ruler of the underworld. With some quirky well written humour and some very likable characters, Disgaea: Hour of Darkness is definitely worth a look for any tactical gaming fans. PSN has reduced the price of it to $4.99 currently. No-one knows how long the reduction will last, so go grab it!
This next title will narrate your every move. Bastion can be a little tedious at times, when every little move is pointed out by “Cpt Obvious”; however it can also be a lot of fun. Taking the normal action roleplaying experience and adding its own unique twist to it, Bastion put players in the shoes of “The Kid”. The Kid is the sole survivor of a cataclysmic event that has destroyed his world. Feeling somewhat responsible, he endeavours to piece it back together, journeying to each of the shattered realms and restoring the once great “Bastion” to its former glory. With several different challenge modes and multiple weapons, coupled with a rather unique story, you have to check out Bastion. PSN has it on sale for $3.45 until July 29.
We finally reach the Piece de resistance. From Software’s swan song managed to capture the minds and frustration of many gamers. Featuring some of the most brutal combat in a game ever, the land of Boletaria is a harsh and treacherous one. You start the game off dead. Welcome to the Nexus, you will never escape. That is unless you lull the Old One back to sleep. With the help of the Black Maiden, you will travel to the corrupted areas of the land and cleanse them of their demonic capitals. The game hates you. You will die, and die and die. Overpowered enemies lie behind every blind corner and you need your wits about you. Oh and that guy in the cage? I wouldn’t trust him, just a tip. PSN has Demon’s Souls reduced to $14.99. It’s still a tad costly, but the game is huge and totally worth the experience.
With a steam punk aesthetic, this new title has managed to make quite a name for itself. Originally started as a standalone title, Guns of Icarus Online was incarnated and became an over night hit. Putting you in the shoes of an airship engineer, you’d have to defend yourself against other sky pirates. Keep your guns maintained, and the ship from overheating and exploding and you may just make it to your next confrontation. Run around your ship, keeping its defenses in good condition and you stand a good chance. Fail to do so and you may be boarded. Unlike the original Guns of Icarus, GoI Online allowed you to take on the same crazy mayhem with friends, rather than going it alone. It’s worth a look if you’re into tower defense sort of games and the Humble weekly bundle has it available along with other goodies. You can choose how much you want to pay this time; however, so it won’t break the bank. Obviously this lasts until next week.
That’s it for this week. Definitely check out Demon’s Souls if you’re a console player. It starts off hard, but if you’re willing to grind and put in the effort, while accepting occasional death as an inevitability it can be a hell of a lot of fun. It’s easily one of the best roleplaying experiences I can suggest to any gamer.
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domain: game


Georgios C. Georgiou0000-0002-7451-224X
Georgios C. Georgiou is a Professor of applied mathematics at the University of Cyprus, Nicosia, Cyprus. He received his Diploma in chemical engineering from the National Technical University of Athens, Athens, Greece, in 1985, and the M.S. degree in chemical engineering and the Ph.D. degree from the University of Michigan, Ann Arbor, MI, USA, in 1986 and 1989, respectively. He has been in the Department of Mathematics and Statistics (since 1992) and has served as the Director of the Oceanography Center (since 1983) at the University of Cyprus. He has been a Research Associate for the Universite Catholique de Louvain, Belgium (1990–1992), and for the Foundation of Research and Technology at Heraklion, Crete (Fall 1996), and a Visiting Professor at the University of Patras (Fall 2001), the Departments of Mathematics (Spring 2004) and Materials Science and Technology (Spring 2004 and 2005) of the University of Crete, and the Department of Mechanical Engineering and Material Science and Engineering of the Cyprus University of Technology. His funded research projects include the following: computational rheology, hemodynamics, numerical solution of PDEs, and computational oceanography. He has published more than 80 journal papers, more than 70 papers in proceedings, and three book chapters, mostly in the field of rheology, and he serves as a Reviewer of several journals. Along with his book Viscous Fluid Flow (coauthored with T. Papanastasiou and A. Alexandrou, CRC Press), he has also edited five proceedings volumes. He is on the editorial board of five journals and has been the Guest Editor of other three journals.
Biography Updated on 14 December 2013


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March 30, 2010
KATY WOMAN PLEADS GUILTY TO FRAUD
(HOUSTON) - Bisa Abena Northern has pleaded guilty to wire fraud, United States Attorney José Angel Moreno announced today.
Northern, 32, of Katy, pleaded guilty before United States District Judge Kenneth M. Hoyt this morning. She admitted to orchestrating a scheme to transfer money from accounts belonging to two victims to accounts she opened at Compass Bank in Houston in the victims’ names after filing certificates of operation under an assumed name in Harris County in the names of both victims. As part of the scheme, Northern or someone she associated with, posed as the victims and caused funds to be transferred from annuity accounts belonging to the victims to the Compass Bank accounts. After $52,000 was transferred from one victim’s annuity account, Northern made seven withdrawals ranging from $5,000 to $8,000 over the course of four consecutive business days at four branch locations in the Houston area. Northern, or someone she associated with, also succeeded in having $53,765.43 transferred from the second victim’s annuity account to Compass Bank. However, Compass Bank froze those funds before they could be withdrawn. The funds were returned to the second victim.
Northern faces a maximum of 20 years in prison and a maximum fine of $250,000 at her sentencing scheduled for June 28, 2010.
The Houston field office of the United States Secret Service conducted the investigation leading to the charges. Assistant United States Attorney Stephen L. Corso is prosecuting the case.
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Congratulations to Christine and Adrian Benson, awarded the Bronte Trophy for their contributions to the natter in 2017. Tony Reid has organised a speaker for the April natter at the Half Moon, Elloughton, HU15 1HU, 8pm. Car enthusiast Lawrence Nicholson is giving a talk on his day job graphic design and sign writing.
all-day Heartbeat Run 2022 @ Romanby Golf Course
Heartbeat Run 2022 @ Romanby Golf Course
May 29 all-day
THE HEARTBEAT RUN Including the beautiful North Yorkshire Moors Open to all members of the MGCC & MGOC other classics welcome Starting time from 9.30am from Romanby Golf Club Northallerton sat nav DL7 0PE click[...]
all-day BARCNSCC Classic & Vintage Hillc... @ Harewood Hillclimb
BARCNSCC Classic & Vintage Hillc... @ Harewood Hillclimb
Jun 4 all-day

domain: hobby


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A state agency improperly collected more than $4 million from its disabled clients and then decided it would be too expensive to figure out how to refund the money.
That's just one finding in a state legislative audit of the Developmental Disabilities Administration of the Maryland Department of Health and Mental Hygiene released yesterday.
The agency oversees the care of about 25,000 people withRead more
The Baltimore police this afternoon released body camera footage from Friday morning's shooting at Greenmount Avenue and 33rd Street where police officers Gary Brown and Supreme Jones shot a man who was armed with two knives.
"With transparency comes responsibility," Commissioner Kevin Davis said.Read more
"Do you believe in metaphysics and astral energy and all that?" Aaron Sims, in his early 20s and from West Baltimore, asks the few dozen Baltimoreans in line in front of T&M All In One store on Monument Street. They're here the day before Thanksgiving for the 300 Gangstas Thanksgiving Turkey Giveaway.Read more
A rally organized by the People's Power Assembly (PPA), the West Coalition, and other activist groups for the man shot by Baltimore police yesterday quickly came to a halt when the baby of one of those attending the rally stopped breathing. Despite efforts of police, EMT, and concerned activists, the one-month old died at the hospital.
Around 2 p.m., 20 or so activists gathered at 33rd St.Read more
A man was shot by police this morning near 33rd Street and Greenmount Avenue, while downtown, activists staged a sit-in at the Wells Fargo building downtown in opposition to the North Dakota Access Pipeline.Read more
While many Baltimoreans were nursing turkey hangovers at home or out stalking the malls for Black Friday deals, an elderly man was being rushed to the hospital after he was shot by police this morning near 33rd Street and Greenmount Avenue while downtown, activists staged a sit-in at the Wells Fargo Bank, in solidarity with Standing Rock.Read more


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WASHINGTON – The House on Thursday rejected a bill that would have continued for four years payments to rural counties hurt by federal cutbacks in logging.
A majority of lawmakers voted for the bill, but under special House rules, the bill was defeated. Supporters brought up the measure under rules that did not allow any amendments. The 218-193 vote in favor – largely along party lines – was well short of the two-thirds needed.
The bill’s sponsor, Rep. Peter DeFazio, D-Ore., denounced Republicans who voted against the bill, saying the vote dealt a huge blow to rural counties in Oregon and other Western states.
Many counties in southwest Oregon are about to lay off employees by the hundreds, DeFazio said – a scenario that could be repeated in rural counties across the country.
“We’re losing sheriff’s patrols, jail beds, teachers and other vital public services,” DeFazio said.
DeFazio accused Republicans of siding with “already profit-rich oil and gas companies” instead of rural counties and schools.

domain: sociology


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Warm Greater Wellington scheme reaches half million dollar mark
1 July 2010
After three months of operation, Greater Wellington Regional Council’s “Warm Greater Wellington” home insulation and clean heat appliance scheme has reached the half-million-dollar mark.
Since it was launched on 6 April this year, assistance totalling over $500,000 has been approved to 255 ratepayers throughout the region.
“This is excellent news and great public validation of Council’s decision to run with this scheme,” Greater Wellington’s Chair Fran Wilde said.
Greater Wellington’s scheme supports the national ‘Warm Up New Zealand’ programme run on behalf of the Government by the Energy Efficiency and Conservation Authority (EECA).
The Warm Greater Wellington scheme offers the region’s ratepayers up to $2,600 as a top up for support offered by EECA for home insulation and clean heating for their homes. This money is repaid through a targeted rate against the property over the following nine years.
“Clearly this programme has struck a chord with people who see the benefits of having a warmer home. As well as saving energy costs and improving the capital value of a property, there are also significant health and environmental benefits.
Council capped the amount of assistance available under this scheme to $3 million a year.
“Given that the scheme has only been running for three months, the uptake so far suggests that the annual assistance cap hasn’t been set too low.
“It’s also really great to see cities and districts adding their weight to Greater Wellington’s scheme by promoting it to their residents. Hopefully the momentum generated over the past three months will continue into the new financial year,” Fran Wilde said.
Warm Greater Wellington assistance approved since 6 April 2010
|City or District||No of applications approved||GW $ approved|
|Carterton District Council||0||$0.00|
|Hutt City Council||101||$211,043.32|
|Kapiti Coast District Council||32||$60,917.95|
|Masterton District Council||11||$24,061.76|
|Porirua City Council||22||$48,531.04|
|South Wairarapa District Council||0||$0.00|
|Upper Hutt City Council||33||$71,162.15|
|Wellington City Council||56||$120,567.06|


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You’d never guess this luscious vegan cheesecake was dairy-free! Rich, creamy, and topped with a sweet and zippy mango lime topping, this one is about to become your new favorite dessert.
This was supposed to be my basic vegan cheesecake post. You know, just plain old cheesecake without anything fancy going on. Everyone needs a basic cheesecake recipe, even vegans. So I figured I’d whip up something simple and let you guys figure out what to do with it. I just couldn’t bring myself to do that though, because cheesecake is always more fun with stuff on it. Who eats a plain cheesecake?
In the end I figured I’d top the cheesecake as I pleased, and throw out there that the topping isn’t necessarily required, or that you could go and substitute your favorite topping. So that’s just what I’m doing.
But now I’m asking you nicely to please put mango lime topping on it. It was so good, and a refreshing change from the usual cherry (or whatever) cheesecake. I kind of ended up with this topping by accident, because nothing I thought I wanted to put on a cheesecake was in season.
I didn’t realize I wanted to put mangoes on a cheesecake — that was actually my husband’s idea, and it was a brilliant one. The mangoes available at my stores have been awesome lately, and lime goes perfectly with mango. This thing turned out delicious. My newly vegan brother ate about half of it and declared it one of his favorite things I’ve ever made.
Graham cracker crust is classic, so I made a vegan version. The challenge, depending on where you live, is probably finding vegan graham crackers. Look for ones that don’t contain honey.
If worse comes to worse, substitute some other type of vegan cookie with a similar texture to graham crackers. Gingersnaps work great!
You’ll want to turn your graham crackers to crumbs by mixing them up in the food processor. Then transfer the mixture to a bowl and mix with some coconut oil (or vegan butter) and sugar. Press it into a springform pan and bake.
I’ve experimented with this recipe by making in a 7-inch and 9-inch springform pan. Both worked, and the photos show how the cake will look in a 7-inch pan. A 9-inch pan will give you a much thinner cheesecake layer. The only difference in the process of making your cheesecake is that the one in the smaller pan needs 5 to 10 minutes of extra time in the oven.
The Vegan Cheesecake Batter
To bake, or not to bake, that is the question. No bake vegan cheesecakes are great, and I may have declared them the best at some point in the past, but now I’m taking it back.
Why? You’re a bit more limited in terms of ingredients with no-bake cheesecake, because you need it to set in the fridge. In my experience, this usually means the cheesecake batter is dominated by cashews and coconut oil (which gets solid when chilled). That’s great and all, but it results in an insanely dense, super rich cheesecake. I can usually only handle a sliver.
Baking removes moisture from your cheesecake, allowing it to set with a more varied ingredients list. In this particular cheesecake I’ve included silken tofu and coconut milk, for a super rich and creamy cheesecake base that’s not over-the-top heavy.
And yes, there are cashews in there too!
Start by blending the cashews in your food processor with a bit of coconut milk. You want to generate a smooth paste. Add some more coconut milk, sugar, lemon juice, vanilla, cornstarch, salt, and silken tofu. Blend again.
What you end up with should have a consistency pretty similar to conventional cheesecake batter. Pour it into your crust and pop it back in the oven.
Bake until the cake is set in the center, then take it out of the oven and let it cool.
Diced mangoes, water, sugar, lime juice and zest, and a tiny bit of salt are all that go into the topping. You’ll just need to simmer everything in a saucepan until the mangoes are soft and the water has evaporated.
Once the cheesecake is set, spoon the topping on it and chill.
FAQ & Tips for Making Awesome Vegan Cheesecake
- Make sure the tofu you buy is silken. Silken tofu is softer and smoother than regular tofu, and perfect for blending up in creamy desserts like this.
- Some brands of silken tofu come in firm and soft varieties. If you have a choice, go for firm.
- Why does the sugar have to be organic? In the U.S. at least, most white sugar is processed using animal bones, so it’s not considered vegan. Organic sugar is processed differently.
- Should the coconut milk come from a carton or can? It should be canned. In fact, any time a recipe calls for full-fat coconut milk, go with canned. You may be able to substitute the kind from a carton (or even another type of non-dairy milk), but the cheesecake might not come out as rich tasting.
- Help! I forgot to soak my cashews! You can boil them for 20 minutes instead. I generally find they don’t blend up quite as smoothly if boiled, but it’ll work in a pinch.
- Can’t find mangoes or just want to try a different topping? Substitute a different fruit. Berries should work great!
Valentine’s day is right around the corner. Is there a special vegan in your life? Impress them with this sexy mango lime cheesecake!
Vegan Cheesecake with Mango Lime Topping
You'd never guess this luscious vegan cheesecake was dairy-free! Rich, creamy, and topped with a sweet and zippy mango lime topping, this one is about to become your new favorite dessert.
For the Graham Cracker Crust
- 2 cups vegan graham cracker crumbs*
- 1/2 cup melted coconut oil (can substitute vegan butter)
- 1/4 cup organic granulated sugar
For the Cheesecake
- 1 1/2 cups raw cashews, soaked in water 4-8 hours and drained
- 1/2 cup full-fat coconut milk
- 1 cup silken tofu
- 1/2 cup sugar
- 1 tablespoon lemon juice
- 1 tablespoon cornstarch
- 2 teaspoons vanilla extract
- 1 teaspoon salt
For the Mango Lime Topping
- 2 cups diced mango (about 2 large mangoes)
- 1/4 cup organic granulated sugar
- 1/4 cup lime juice
- 1/4 cup water
- 2 teaspoons lime zest
- 1/4 teaspoon salt
To Make the Graham Cracker Crust
Preheat the oven to 400º.
In a medium bowl, stir together the graham cracker crumbs, coconut oil and sugar.
Press the mixture firmly into the bottom of a inch springform pan (anything between 7 and 9 inches works), working the mixture about an inch up the sides of the pan.
Bake until lightly browned, about 8-10 minutes.
Transfer the pan to a cooling rack and allow it to cool while you make the batter.
To Make the Vegan Cheesecake
Lower the oven temperature to 350º.
While crust cools, place the cashews into the bowl of a food processor fitted with an s-blade. Blend to a thick paste, drizzling in a bit of your coconut milk to help it along.
Add the remaining coconut milk to the bowl, along with the tofu, sugar, lemon juice, cornstarch, vanilla, and salt.
Blend until the mixture is completely smooth.
Pour the mixture into the crust.
Bake until the cheesecake is set in the center (about 40 minutes if using a 7-inch pan, 50 minutes if using a 9-inch pan).
When the cheesecake has finished baking, transfer it to a cooling rack and allow it to cool.
To Prepare the Mango Lime Topping
While cheesecake bakes, place the mango, sugar, lime juice, water, zest and salt into a small saucepan and set it over medium heat.
Bring the mixture to a simmer. Lower the heat and allow it to cook, stirring occasionally, until the mango is soft and the liquid has become thick and syrupy.
Remove the pan from heat and allow the mixture to cool. It will continue to thicken up a bit as it does.
To Finish the Cheesecake
Once cheesecake and topping have cooled, spoon the topping over the cheesecake.
Refrigerate the cheesecake for at least one hour before serving.
You can make your own crumbs by crushing graham crackers in a food processor, or sticking them in a sturdy plastic bag and rolling them with a rolling pin. You'll need about 15 or 16 whole crackers.

domain: food


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Chronic heart failure (CHF) due to left ventricular systolic dysfunction affects five million Americans and a similar number in Western Europe. The five year mortality rate for CHF is 50%. Approximately 90% of patients with CHF have vitamin D levels below 30 ng/ml. Several trials using vitamin D in CHF have shown equivocal results, but those studies are plagued with an inadequate trial design.
Now, Dr. Klaus Witte and 16 colleagues – of the Leeds Institute of Cardiovascular and Metabolic Medicine in England – published a randomized controlled trial (open access) in the prestigious Journal of the American College of Cardiology. They found that multiple echocardiogram measurements improved by supplementing with 4,000 IU/day of vitamin D3 for one year.
Witte KK, Byrom R, Gierula J, Paton MF, Jamil HA, Lowry JE, Gillott RG, Barnes SA, Chumun H, Kearney LC, Greenwood JP, Plein S, Law GR, Pavitt S, Barth JH, Cubbon RM, Kearney MT. Effects of Vitamin D on Cardiac Function in Patients With Chronic HF: The VINDICATE Study. J Am Coll Cardiol. 2016 Mar 24.
This study followed and cited trial guidelines Vasquez and I wrote about in 2005 (also open access):
Vasquez A, Cannell J. Calcium and vitamin D in preventing fractures: data are not sufficient to show inefficacy. BMJ. 2005 Jul 9;331(7508):108-9; author reply 109. No abstract available
In the design of the CHF trial, Witte et al used our suggestions:
- Only study vitamin D deficient (
- Measure 25(OH)D before and after the trial;
- Obtain a final 25(OH)D level between 40 and 60 ng/ml;
- All the subjects must have the disease (CHF) being studied;
- Use daily, not weekly or monthly dosing;
- Assay the vitamin D preparation for potency;
- Use vitamin D3, not D2;
- Use physiological doses of vitamin D (4,000 IU/day);
- Study subjects for an adequate time (one year);
- Use objective measurements of function (sonograms); and
- Identify, but not treat, a vitamin D deficient placebo group.
Witte et al followed all of these suggestions and randomized 223 subjects with CHF already, all on optimal standard treatment, to placebo or 4,000 IU/day of vitamin D3. However, only 163 subjects completed the study. Mean 25(OH)D levels at baseline were about 10 ng/ml. That level increased to 46 ng/ml in the treatment group and remained at 10 ng/ml in the placebo arm.
The primary endpoint of the study, improvements in 6-minute walking distance, did not change with treatment, thought by the authors to be due to inadequate power. However, despite that, it showed that the amount of blood pumped by the left ventricle increased by about 6% in the treatment arm, but showed no change in the placebo group. There were also significant improvements in the size of the heart as measured by ultrasound, as well as significant improvements in PTH and in 1,25 di-hydroxy vitamin D.
The authors concluded:
“We have demonstrated that high-dose vitamin D3 supplementation is safe, well-tolerated, and associated with a clinically relevant improvement in cardiac function in chronic HF patients already taking current optimal therapies.”
Now, we just have to get other vitamin D researchers to properly design their studies.


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The tradition of Children's Day (Dragon Boat Festival) is the helmet.
This helmet seems to be a little difficult to make with origami, but in fact it is easy for children to make in less time.
This time, a helmet that even children can easily make in about 1 minute if they get used to it, and a helmet that is a little complicated but cooler.
I will show you how to fold these two origami papers.
In the case of the former, if you make it with a large piece of paper such as newspaper, you can wear it on your head, so why not make it with your child and try to communicate with them?
↓ Click to scroll
Easy way to fold a helmet
STEP 1. Fold it in half to make a triangle.
STEP 2. Fold it in half and make a crease.
STEP 3. Fold the left and right corners to match the top corners into a rhombus.
STEP 4. Fold it back as shown and turn the origami upside down.
STEP 5. As shown in the figure, fold the tip toward the arrow.
STEP 6. Fold the bottom back with a little margin.
STEP 7. Fold back the excess part.
STEP 8. Put the rest of the bottom inside and you're done.
How to fold a cool helmet
STEP 1. Make a crease as shown below.
STEP 2. Turn it over and make a crease as shown.
STEP 3. Fold back 1/3 from the edge to the crease .
STEP 4. Fold back the same width on the top.
STEP 5. Fold it back into a triangle.
STEP 6. Pull the circled part in the figure to make it as shown in the figure. Do this on both the left and right.
STEP 7. Turn it over.
STEP 8. Fold back the top and bottom halves where you first made the crease.
STEP 10. Fold it diagonally.
STEP 11. Fold it left and right as shown.
12.Turn it over.
STEP 13. Fold it diagonally.
STEP 14. While pulling on the corner, make a crease as shown.
STEP 15. Do the same for the right side.
STEP 16. Fold it from bottom to top.
STEP 17. Turn it over.
STEP 18. This also folds from bottom to top.
STEP 19. Fold the dotted line inward.
STEP 20. Fold the left and right to the center.
STEP 21. Open the crease outwards and you 're done .


text:
This specific ISBN edition is currently not available.View all copies of this ISBN edition:
'The fourth edition of Uwe Flick's Introduction to Qualitative Research remains the most comprehensive and thorough text in qualitative research. It is student-and user-friendly, thoroughly up-to-date in terms of the latest developments in the field, imminently practical. it is the single most important introductory book on qualitative inquiry in the social sciences today' - Norman K. Denzin, University of Illinois
The new edition of Uwe Flick's bestselling textbook has been fully revised, expanded and updated. An Introduction to Qualitative Research guides the student step-by-step through the research process of qualitative research.
This classic text covers all of the main theoretical approaches to qualitative research, and provides unmatched coverage of the full range of different qualitative methods and approaches now available to researchers.
A range of new features have been added to the new edition including:
- New structure to better meet the needs of teaching qualitative research
- A new chapter on Grounded Theory plus updated coverage on the full range of other qualitative methods
- A summary section discussing the state-of-the-art in qualitative research
- A glossary
- Updated cases studies, exercises and guided questions
This new edition will continue to ensure that An Introduction to Qualitative Research remains an essential introductory text for all students of qualitative research.
"synopsis" may belong to another edition of this title.
'[This book] is well written, with scrupulous attention to detail, and attractively laid out, with each chapter containing many useful features, including case studies, key points, questions for reflection, exercises and suggestions for further reading.' Healthcare Counselling and Psychotherapy Journal
"About this title" may belong to another edition of this title.
Book Description SAGE Publications Ltd. PAPERBACK. Condition: New. 1847873243 New Condition. Seller Inventory # NEW33.1160440
Book Description Condition: New. New. Seller Inventory # S-1847873243
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Book Description SAGE Publications Ltd, 2009. Paperback. Condition: New. Fourth Edition. Seller Inventory # DADAX1847873243


text:
Cannolis are very delicious, but sometimes the effort and preparation is too much. Well you’re in luck. This recipe for cannoli dip is extremely delicious, easy, and you get the same taste of those yummy cannolis! Grab some crackers or fruit and dip away!
The dip is so sweet and creamy you’ll be so glad you made it. Whoever is lucky enough to be your taste testers will be very glad as well. Don’t be surprised if someone asks you, “Would you like some cracker with that dip?”. You won’t be able to get enough on that graham cracker, it’s that good!
What you’ll need:
-mini semi-sweet chocolate chips
If you like this recipe share it with your friends!
Find us on Facebook and check back tomorrow for more daily recipes!
This image courtesy of www.cookingclassy.com


text:
My column last Sunday, April 13, listed several people's nominations for must-read books set in Whatcom County, fiction or nonfiction.
That list spurred a flurry of new nominations, so here are more local books to keep you entertained and informed.
"Once Proud Nation" by Lynn Keith Fallis
Available at the Trading Post of Bellingham at the Guide and Smith Road, it is set in Bellingham and the Northwest. - Matthew Aamot
"Precious Cargo," and others in the Charlie Noble series, by Clyde Ford
- Nominated by Rodger C. Butler and by Chris Webb.
"Beyond The Divide" by J.P. Kenna
Mr. Kenna has a way of stringing words together to pull you right into the scene. ... Further driving the story are the chapters narrating the protagonist's experiences in Whatcom County during the "boom and bust" days of the early 1890s. ... And I loved the ink sketches. - Linda Jelinski
For a lover of history and railroads, this book is a must. But beyond that, it is a great story, filled with love, tragedy and triumph. The narrative is enhanced by richly drawn, believable, entertaining characters. - Hellie Flint
"Body English" by Linda Mariz
Action ranges from Seattle up to Alaska, but most of it occurs in Bellingham and into the county. A really fun read, with good guys and gals, bad guys and a lot of action. - Pam Perry
"Tree Soldier" and "Timber Rose," by Janet Oakley
Both novels are set in the area (fictional Frazier): "Tree Soldier" in the 1930s and "Timber Rose" in the time period before the U.S. entered World War I. - Andrew McBride
"Aliens on Vacation," "Alien on a Rampage" and "Aliens in Disguise," by Clete Barrett Smith
My kids loved the "Aliens on Vacation" series. ... The story takes place in a B&B on the Nooksack. It is a really fun series. - Teddi Anshus
"The Terror of Living" by Urban Waite
Horses, guns, drug-running. There is excitement here, some gruesome moments; every page is breathless with energy. - Elizabeth Colen
"Living High: An Unconventional Autobiography" by June Burn
She and her husband, Farrar Burn, homesteaded Sentinel Island in the Puget Sound, taught in isolated Alaska, wrote for The Bellingham Herald and traveled around the entirety of United States in a donkey cart. A cabin they built and lived in is still intact at WWU. - Lisa Citron
"18 Men and a Horse" by Donald H. Clark
Some interesting stories. ... Always picking it up! - Todd Warger
"The Fourth Corner; Highlights from the Early Northwest" by Lelah Jackson Edson
It is the best and most accurate, and highly readable, book on our early days. Its short chapters tell the varied stories of how our county was founded and took on the character that continues to influence us today. - Candace Wellman
"Haunted Fairhaven" by Taimi Dunn Gorman
It's the story of the early days in Fairhaven and the lives and deaths of the early 1890s settlers. A must read for those who enjoy reading about the unknown. - Lillian Young
"Boundary Town" by Roy Franklin Jones
A story of Sumas. Sumas school principal Bill Perry used to read it to his sixth-grade class every year. - Rena Guerin
"The Less Subdued Excitement; A Century of Jazz in Bellingham and Whatcom County, Washington," by Milt Krieger
Great. ... It tells a lot about the music scene and Whatcom County venues that used to be here. - Jack Brown
"Chuckanut Chronicles" by Bob Thomas
Set my imagination ablaze as a kid. I'd row around Chuckanut Bay thinking of all the misbegotten characters he described, and murders and bootlegging. ... I still do that. - Peter Frazier
"The Trail Through The Woods; History of Western Whatcom County, Washington" by Frances Bruce Todd.
Best west county book out. - Todd Warger
"This Boy's Life" by Tobias Wolff
Wolff's deservedly famous memoir details his youth in Newhalem, a distant part of Whatcom County. In the book, he called the community Chinook, to shield the identity of family and friends. - Dean Kahn
NAME THAT TITLE
Can you think of other worthy books set in Whatcom County? Send the book's title and author, and why you like it, using the form at bellinghamherald.com/send-a-story.
The author need not be or have been a county resident, but the book must focus in total or in good part on Whatcom County. Authors cannot nominate their own work.


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