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Of the copious tax provisions in Hong Kong's Inland Revenue Ordinance (IRO), few can match section 61A, the so-called anti-avoidance provision, both in terms of the breadth of its potential reach and its amorphous construct.
This article was first published in the June 2009 edition of Accounting and Business magazine.
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Since the enactment of section 61A in 1986, there had only been two pre-2007 anti-avoidance related Hong Kong court cases that provided scant guidance on the scope and application of section 61A. Since the end of 2007, however, five court cases have been handed down which address some of the judicial concerns associated with the application of the provision.
Unlike section 61 (which requires an artificial or fictitious transaction), section 61A can be invoked if two tests are met with respect to any transaction: (i) a transaction has been entered into or effected which has, or would have had but for section 61A, the effect of conferring a tax benefit on a person (relevant person); and (ii) one or more of the persons who entered into or carried out the transaction did so for the sole or dominant purpose of enabling the relevant person, either alone or in conjunction with other persons, to obtain a tax benefit.
The sole or dominant purpose test was generally the focus of the earlier court cases with seven factors generally taken into consideration in determining whether this test was met. This article, however, primarily focuses on how recent case law adds to an understanding of the tax benefit test in light of its growing importance post-2007.
Specifically, the courts have increasingly employed an alternative hypothesis test, whereby challenged transactions are compared against an acceptable reference point to determine the extent of any tax benefit derived. The application of the alternative hypothesis test may lead to many unanswered questions, which may ultimately give rise to tax disputes.
It is generally believed that even though a transaction may be found to have met the sole or dominant purpose test, section 61A would not be applicable if there is no tax benefit conferred on any person. Although the term 'tax benefit' is defined as the 'avoidance or postponement of the liability to pay tax or the reduction in the amount thereof', it is not clear how a reference point may be established.
For example, if a taxpayer's liability after a certain transaction is X, how could one determine if X constitutes the avoidance, postponement or reduction of another amount (likely a higher amount) and, hence, whether a tax benefit has been derived? The establishment of this reference point, as discussed below, is the key to the tax benefit test.
Since section 61A was modelled after Australia's anti-avoidance legislation, the landmark Australian case FC of T v Spotless Services Ltd and Anor may be able to shed light on the tax benefit test.
The pivotal issue in that case was whether Spotless attempted to avoid tax by investing its surplus funds in a bank in the Cook Islands rather than in an Australian bank. On an after-tax basis, the return on the Cook Islands deposit exceeded what would have been derived on a comparable deposit placed with an Australian bank, although on a pre-tax basis, the return on the Cook Islands deposit was less favourable than an Australian deposit.
The court concluded that the dominant factor underlying the taxpayer's investment decision was the pursuit of a tax benefit.
By adopting an alternative hypothesis approach, the taxpayer was considered to have derived a tax benefit when its actual return was benchmarked against the return that it otherwise would have received on a comparable deposit placed with an Australian bank. It was not until more than 10 years after the Spotless case was decided in Australia did the test become prominent for purposes of addressing anti-avoidance issues in Hong Kong.
On 4 December 2007, the Hong Kong Court of Final Appeal (CFA) handed down its decisions in the following cases (all relating to section 61A) in which Spotless was cited as an authority:
- Commissioner of Inland Revenue (CIR) v Tai Hing Cotton Mill (Development) Limited (FACV No. 2 of 2007)
- CIR v HIT Finance Limited, and
- CIR v Hong kong International Terminals Limited (FACV Nos 9 and 17 of 2007).
- CIR v Tai Hing Cotton Mill (Development) Limited
In the case of Tai Hing Cotton Mill (Development) Limited, Tai Hing and its parent company (Parent) entered into a joint venture with an unrelated party in 1987 to embark on a real estate development project. As part of the overall development plan, Parent sold some of its land holdings to Tai Hing for consideration that was comprised of a fixed amount and a variable amount, which would be determined by reference to the profits derived from the joint venture.
Upon the completion of the development project, the total consideration of the land was determined to be HK$1.1bn, which was in excess of the market value at the time of the transaction by HK$300m. The gain on the disposal of the land to Parent was capital in nature and non-taxable, whereas the payment made by Tai Hing was a deductible stock cost.
The CIR sought to disallow the consideration in excess of the market price (i.e. HK$300m) as a deductible stock cost to Tai Hing under section 61A and the case was appealed to the CFA.
In finding the existence of a sole or dominant purpose under section 61A, the CFA focused primarily on the design of the formula by which the consideration for the land was determined. Instead of a fixed sum, the formula called for a fixed sum plus a variable amount that the CFA claimed served to convert as much of the joint venture's profits into a deductible stock cost as possible. In addition, the CFA was of the view that, in economic terms, the financial implications for the group (i.e. Parent and Tai Hing) would have been the same regardless of the amount Tai Hing paid to Parent.
Turning to the tax benefit test, the CFA and Tai Hing had different views as to the reference point to be used in calculating the tax benefit derived. Tai Hing argued that the reference point should have been the group's tax position had Tai Hing not acquired the land from Parent.
Following this line of logic, Tai Hing was attempting to establish a zero liability reference point because, absent the transaction, no tax liability would have accrued.
However, the CFA rejected this as an appropriate reference point. Instead, the court, without challenging or negating the form of the transaction, adopted the alternative hypothesis analysis under Spotless to establish the reference point as if the land had been sold at fair market value. As a result, Tai Hing was found to have derived a tax benefit equal to the tax liability on the excess of HK$1.1bn over HK$800m.
CIR v HIT Finance Limited and CIR v Hongkong International Terminals Limited
In 1994, Hutchison Whampoa Ltd (HW) conducted a group restructuring involving its container terminals and port businesses through the following series of transactions:
- HIT Holding Limited (HITH) sold its terminals and port assets to Hongkong International Terminals Limited (HITL)
- HIT Finance Limited (HITF) issued US$1.7bn floating rate notes (FRNs) on the Luxembourg stock exchange to raise funds that would be loaned to HITL for HITL's acquisition of HITH's assets
- Of the US$1.7bn FRNs, one-third (US$0.5bn) was acquired by third parties and two-thirds (US$1.2bn) by Paribas Asia Limited (PAL), a third party underwriter
After HITH received from HITL the proceeds from the sale of its assets, it paid dividends to its parent, HIT Investments Ltd (HITI), which then loaned the funds to Strategic Investments International Ltd (SII), a group entity, which then acquired the FRNs held by PAL.
The interest income received by SII on its FRNs was sourced offshore and treated as non-taxable, whereas the corresponding interest expense paid by HITL to HITF (and that paid by HITF to SII) was treated as tax deductible. Thus, on a group basis, additional interest deductions and non-taxable interest income were generated simultaneously.
The CIR challenged the portion of HITL's interest deduction that was attributable to the interest ultimately paid to SII under both section 61 and section 61A; the matter was subsequently appealed to the CFA.
Although the CFA did not comment on the applicability of section 61, the court held that section 61A should apply. With respect to the sole or dominant purpose, HITF and HITL argued that a valid business purpose existed for the transaction that generated the disallowed interest (i.e. the HIT group's financing of two-thirds of the FRNs).
The asserted business purpose was that without the HIT group subscribing to the two-thirds of the FRNs, the underwriter (PAL) would have had difficulty finding buyers for the FRNs due to the adverse market condition and it would have, therefore, sent 'an extremely adverse message to the market about the HIT group and possibly affected the subsequent HWL bond issue.'
The CFA rejected the taxpayer's argument on the grounds that it did not believe that two-thirds of the FRNs were meant to be 'on offer' to the public and that the 'adverse message' had already been given by the statement in the offer document that 'HW was obliged to give two-thirds of the proceeds back'. Accordingly, the court determined that 'the circular borrowing and repayment through Strategic (SII) were introduced for the sole or dominant purpose of avoiding tax.'
With respect to the tax benefit, the CFA followed Tai Hing in applying the 'alternative hypothesis' analysis first introduced in the case of Spotless. The reference point this time, however, was not the market value of the assets HITH sold to HITL (versus the actual purchase price paid), nor the market rate of interest (versus the actual interest charged on the FRNs).
Instead, the reference point was found to be the non-issuance of the two-thirds of the FRNs. By comparing the 'actual' interest paid and the interest that would otherwise have been paid had the two-thirds of FRNs not been issued, the CFA disallowed the portion of the interest expense claimed by HITL that was attributable to the interest ultimately paid to SII.
It is clear from these cases that for section 61A to apply, both the sole or dominant purpose test and tax benefit test will have to be satisfied. However, these cases seem to have focused the analysis more on the latter rather than the former. This approach, arguably, makes sense since in section 61A, the sole or dominant purpose was mentioned only in the context of obtaining a tax benefit; in other words, the sole or dominant purpose test cannot, as a matter of definition, be satisfied if there is no tax benefit.
For purposes of the tax benefit test, it is also clear from these cases how the alternative hypothesis analysis is applied is central to the question of whether a tax benefit exists. Undoubtedly, the cornerstone of the alternative hypothesis analysis is the finding of an appropriate reference point against which the tax benefit, if any, can be measured. In the case of Spotless, the reference point adopted was a comparable bank deposit in Australia. Would it have been possible to establish a tax-free Australian bond or financial instrument as a reference point in the Spotless case? In addition, could the reference point in Spotless have been a deposit or financial instrument that was situated or issued in a jurisdiction outside Australia?
These questions point to a broader question: are there any bright line parameters based on which a reference point should be determined? Would such parameters include geography (since the taxpayer in the case of Spotless was an Australian resident, should the reference point also be a deposit placed with an Australian bank?); the nature of subject matter (since the subject matter in the Spotless case was a bank deposit in the Cook Islands, should the reference point also be a bank deposit?), etc.
Assuming these parameters were on the court's radar when Spotless was decided and would have been considered appropriate at that time, would the same parameters be considered appropriate today, more than a decade after the case of Spotless? Or should some other criteria (with or without regard to parameters) apply for purposes of determining the reference point?
In analysing the alternative hypothesis, Lord Hoffman in Tai Hing made reference to Australia's anti-avoidance legislation that 'the Commissioner may assess the taxpayer on the income which "might reasonably have been expected to be included" in his income if the scheme had not been carried out', and then reasoned that the CIR in Hong Kong should adopt a similar methodology (i.e. the alternative hypothesis analysis). In this connection, Hoffman made an important point with respect to the application of the alternative hypothesis analysis:
'[T]he Commissioner… would not be entitled… to make an assessment on the hypothesis that the taxpayer had entered into an alternative transaction which attracted the highest rate of tax. That would not be a reasonable exercise of the power. But she may adopt the hypothesis which the evidence suggests was most likely to have been the transaction if the taxpayer had not been able to secure the tax benefit.'
In this light, it seems clear that the appropriateness of the reference point rests on its reasonableness and 'whether it is mostly likely to have been the alternative transaction' as opposed to whether it would generate the highest rate of tax.
Returning to Spotless, it may have been reasonable to assume that more than a decade ago, a plain vanilla bank deposit in an Australian bank was the most reasonable and likely reference point at the time given the limitation or lack of investment choices then and that the world was not as 'flat' as it is today. In today's technological age, large sums of money may be moved around the globe at one's fingertips to chase the highest rate of return possible from a wide array of financial instruments.
Therefore, if Spotless were to be decided today, could the reference point be any different given the potentially much larger range of possibilities? In other words, could there be a reference point that is not an Australian bank deposit but could prove to be more reasonable and likely and yet would not attract the highest rate of tax?
In the case of HITF and HITL, if the CFA would respect the transaction, whereby HITH sold its terminals and port assets to HITL, it would be reasonable to assume that the court would also recognise HITL's need to obtain financing for the acquisition. It is precisely this financing part of the transaction where the CFA believed a reference point should be established for the purpose of measuring any tax benefit that might have been derived by the taxpayer. The court ruled that the reference point should be the non-issuance of the two-thirds of the FRNs, thus implying that the HIT group should have deployed its own funds (i.e. without issuing the two-thirds of the FRNs) to finance the acquisition.
For example, the financing part of the transaction could have been replaced by the following transaction: HITH could have distributed the sales proceeds from the disposal of its terminals and port assets as dividends to HITI, which could then have used the same to either capitalise HITL or loan, on an interest-free basis, to HITL to enable it to meet its financial obligation with respect to the acquisition. The question is, again, whether this reference point is considered reasonable and most likely under the circumstances.
In the area of mergers and acquisitions, it is not uncommon (in fact, more the rule than the exception) that a corporate acquirer would borrow the funds required to acquire a target from third party lenders.
In many cases, the typical lender would be a consortium of multinational banks, which would charge interest at rates that are commensurate with the risk profile of the acquirer/transaction. It is intuitive that the corporate acquirer, even if it has sufficient funds of its own to acquire the target without resorting to borrowing, could still choose to borrow and for legitimate business reasons (for example, the acquirer may have other productive uses for its own funds). This 'back of the envelope' analysis is intended to establish the notion that the fact that a corporate acquirer borrows from a consortium of multinational banks (for this purpose, assume these are overseas banks) can be viewed as both reasonable and likely (and possibly most likely given the usual practice in this area) regardless of whether the acquirer already has the funds required to make the acquisition.
Applying this analysis to the case of HITF and HITL, one could argue that as far as trying to establish the reference point solely for the financing component of the transaction, borrowing from third party lenders can very well be considered as an appropriate reference point.
Assuming such a reference point is adopted, the tax benefit would likely be measured as the excess of the interest paid by HITL (and HITF) with respect to the two-thirds of the FRNs over the 'hypothetical interest' that would have been paid on third party loans. The use of this reference point, relative to the non-issuance of the two-thirds of the FRNs, may be preferred due to the following:
It may be argued that the court in Tai Hing had more or less left the original transaction intact and had only introduced an alternative transaction with different terms or features, i.e. the alternative consideration for the land was held to be the fair market value at the time of the transfer rather than the amount derived from the formula pre-agreed between the parties.
In other words, the alternative transaction was arrived at based on the form of the original transaction but with different terms or features. (To this end, the CFA in HITF and HITL and Tai Hing opined that it would not treat the original transaction as if it had not occurred in applying the alternative hypothesis analysis.) Therefore, to have the non-issuance of the two-thirds of the FRNs' as the reference point vis-à-vis the issuance of the two-thirds of the FRNs seems to have run contrary (at least perceptibly) to this principle.
Of course, one may counter that this principle should apply only to certain parts of the transaction (e.g. the sale of assets by HITH to HITL) but not to all parts of the transaction. If this is the case, however, where should the line be drawn as to what parts of the transaction should be respected and what parts should not be respected?
On the other hand, one may also argue that notwithstanding the foregoing, under section 61A(2)(a), the CIR is empowered to disregard a transaction if the sole or dominant purpose of the transaction is to obtain a tax benefit, thus concluding that there should be sufficient authority for the IRD or court to disregard all or parts of a transaction for purposes of section 61A.
This argument, if allowed, conceivably could lead one to a circular thought process since there has to be a tax benefit to begin with (as a pre-condition) before a transaction can be disregarded under section 61A(2)(a), but the discussion at hand is whether all or part of a transaction can be disregarded for purposes of determining if there is a tax benefit.
Using the third party loans as the reference point, in this instance, would help uphold the 'form' of the original transaction while preserving the integrity of the alternative hypothesis analysis in the sense that only different terms or features are highlighted and compared without negating the form of the transaction itself, which the CFA had seemingly tried to avoid.
Moreover, if borrowing is entirely ruled out (whether it is in the form of the two-thirds of FRNs or third party borrowings), it would seem that the taxpayer is being compelled into accepting an alternative that would attract the highest rate of tax, which is clearly not what was intended by the CFA or the IRD.
As apparent from the cases discussed above, the alternative hypothesis analysis has become the cornerstone of the tax benefit test and thus the application of section 61A. However, establishing an appropriate reference point may prove to be elusive given the potential wide range of possibilities and the inherent difficulty in evaluating which possibility is reasonable and most likely under the facts and circumstances of each case, especially if there is a preference for the form of the transaction to be respected to the extent possible.
The significance of Ramsay (and how it may be applied) could be illustrated by the following hypothetical scenario in HITF and HITL: assuming the reference point of third party loans has been adopted as described above and it is found that the taxpayer did not derive any tax benefit and therefore section 61A would not apply.
But, if Ramsay could be applied to eliminate certain steps (or by way of statutory interpretation) of what would generally be regarded as a round trip transaction, the interest expense in question could still run the risk of being treated as non-deductible. Unfortunately, the CFA did not address this issue in the cases of Tai Hing or HITF and HITL.
In addition, a literal application of the alternative hypothesis analysis may potentially lead to unintended results. Suppose a well-connected Hong Kong taxpayer wants to diversify his real estate investments by investing in rental property in Dubai, which happens not to tax such income (if it is located in a tax-free zone). Would the investment diversification strategy cause the taxpayer to incur a section 61A problem under the alternative hypothesis analysis?
Finally, it is not entirely clear how section 61A and the Ramsay principle should be reconciled and applied concomitantly. Although the IRD is of the view that the Ramsay principle can be applied independent of sections 61 and 61A, the Court of Appeal in the case of Tai Hing made the following remark when the CIR sought to invoke Ramsay to interpret section 16 in an attempt to disallow the portion of the taxpayer's stock cost believed to have been inflated:
'The judge's (High Court) approach to the issues on section 16 which centred on what he considered was a purposive construction were in my view wrong… What the judge purported to do went far beyond giving a purposive construction to section 16 but was tantamount to applying Ramsay doctrine in circumstances where there was no justification to do so.'
What seems certain from the above analysis of section 61A is that there is a high level of uncertainty that may make the taxpayer's life (and those of the taxpayer's advisers) difficult when the taxpayer attempts to navigate often uncharted territories, where genuine business/investment decisions, normal tax planning arrangements and tax avoidance schemes may overlap.
Although more clarity and guidance would be welcomed, it remains unclear as to whether such guidance would even be possible given the nebulous nature of the subject matter.
Patrick Yip and Finsen Chan, Deloitte Touche Tohmatsu, Hong Kong

domain: economics


Re: New Fusion System for Rocket Propulsion
Crazy Eddie wrote:
This technique is essentially a very small fusion bomb being detonated inside of a rocket nozzle and so the working principle is pretty simple.
Is there any danger that this technology could be used to create a fusion bomb without a fissile trigger? I would hate it if such project gets shelved because of fear.
o= [STXI Enterprise, full scale]


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Hi folks and welcome to the The Friday Film Club where both myself and Kim will be highlighting a film which we feel is worth checking out. At the same time we would love to hear your own selections whether your choosing to just name them in the comments section or join us in arguing the case for your film on your blog, let us know and we will share it below.
Kim’s Pick – Freaks (2019)
Recently released digitally and having the physical release on December 10th, Freaks is a new take on humans with special abilities. Call them superheroes if you’d like but its not really that. In fact, Freaks is one that tells a story about a father who keeps her daughter in the vicinity of their home to protect her from the dangers of the outside world, urging her that she isn’t ready as they keep practicing to “be normal”.
The best way to go into this film is knowing as little as possible and letting the story itself unfolds into its many twists and turns for each of the reveals about both of these characters and this mysterious old man in the ice cream truck calling himself Mr. Snowcone. While its set in the home, the world outside is discovered with the little girl as she breaks from her confined area and starts to see more outside and why and what her father protects her from becomes more and more apparent by the end of this alternate reality (of sorts) created in this film.
Freaks boasts a rather nice cast with young actress Lexy Kolker as the little girl as a 7 year old Chloe who doesn’t really understand the world around her except the protected world and ends up having to come to terms with all the discoveries and her abilities. At the same time, she is paired with Emile Hirsch as her father who delivers a rather subtle and intense role simultaneously whereas they are faced with Mr. Snowcone as the mystery ice cream truck man played amazingly by Bruce Dern.
Freaks isn’t your typical type of science fiction and “superheroes”. In fact, these characters have a lot of depth as Chloe lets us see this film’s world and mysteries and confusing events through her eyes and her experiences for the most part and that adds so much to making this a movie that will keep its viewers guessing. Each character that the film introduces has its purpose in the grand plan that keeps getting mentioned but it all comes together by the end as the characters get linked properly together and everyone embraces their true selves. Well-executed, well-paced and a nice story set with a certain level of subtlety and mystery makes Freaks a film worth checking out.
Elwood’s Pick – Girls Und Panzer The Movie (2015)
Set after the events of the series though at the same time it’s not essential to have seen it to enjoy this fun dose of anime comedy action as here we are presented once more with the world of “Sensha-do” or “The Way of the Tank” as high school girls engage in the sport of competitive tank battles.
In the series the girls of Ooarai Girls High School battled to save their school by wining the Sensha-do tournament, a victory we are now told counted for nothing leaving the girls facing being split up until they are offered another chance to save the school if they can defeat a university team. What follows is an action packed ride which is bookended by lengthy tank battles which if your like myself is only a big plus seeing how tanks just make everything better.
Bringing back the same colourful cast of characters which not only make up the Ooarai team but also the rival teams which they faced in the series and this time get to roll into battle with. Combined with a real sense of fun from the exchanges between the girls but this time also extends to the tank battles with director Tsutomu Mizushima an anime veteran with his credits including the original series but here he really takes the fun to another level as tanks fly through the sky while also rumbling through a shopping centre with the finale seeing the teams battling their way through a fun fair.
While it might seem like another addition to the “Schoolgirls do….” anime sub-genre much like the show the film manages to rise above being just cute schoolgirls in tanks creating like the series an experience which is just a fun and constantly suprising ride from start to finish and a great addition to Netflix’s Anime libary.
So you’ve seen our picks for this week’s double feature but what are your movie watching plans this weekend?
Let us know in the comments section below.

domain: artistic


text:
765 Total post views
Rich Boys Toys (@richboystoys)
Tim Furey (@timfurey)
Tim Furey is an American artist. His work is done with pencil and colored pencil.
Angela Fox (@angelafox)
Eric Jones (@teragram1)
Once streamed through the Liberal Arts and Landscape Architecture, now an artist interpreting whatever whimsical wind blows my way. Pepper the spaniel keeps me grounded. Cartoons I made long ago are posted @teragram2. It all comes together at teragram3.substack.com - subscribe!
Chris Booker (@squink)
Artist and designer, born and raised in South Yorkshire, UK. Produced toy designs for Kidrobot, Noferin, Freakstore, and Monskey. I like to paint things too.
dorris vooijs (@dorrisvooijs)
Carlo Accattato (@locreates)
Maureen Gubia (@gubia)
Cece NWO (@cecenwo)
Nadiuska Furtado (@nadiuska)
Half of @uinverso
Oliver Witness (@oliver-witness)
I use abstracted organic shapes positioned within traditional graphic arts grid systems to recreate the tones of the situations and environments I want to remember.
Taylor White (@taylurk)
Self-identified artist. Fashionably on time.
Follow me on instagram/@taylurk
Michael Quinones (@mikerunt)
All work shown is of my doing, both in execution (photography or print work) and in creative direction / concept. Feel free to contact me and say hey.
Alex Grolleman (@algrolsch)
My Pictures only.
Co-founder of Kingdom of Something animation studio.
Hyper Island alumnus
Cory Staudacher (@withhearts)
follow your own instincts
and believe in yourself.
Andre Elliott (@andreelliott)
Landon Neil Phillips (@landon_neil)
I use my job to escape from reality. It's neat.
photographer | producer | dreamer | whiskey | wine | bb guns
charleston | sc
an outlet for my thoughts | work may or may not be my own.
check out the instagram: https://www.instagram.com/landon_neil/
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The Ones We Love is committed to featuring premier photography that explores human connection and interaction.


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SMASHY ROAD: WANTED
You are WANTED! Take your driving to new heights! Master and unlock all 90 vehicles. Race through the desert, grasslands and the city or encounter SECRET areas with great rewards! Escape the POLICE, the SWAT, the ARMY JEEPS and the TANKS! How long can you last?
Smash the road and see if you can beat your friends highscore in the online leaderboards!
- 90 unlockable vehicles!!
- Random generated environment with chance to encounter secret locations
- All vehicles have their own behaviour. Find your favourite!
- Great visuals and sound
PLEASE NOTE! Smashy Road is free to play but some game items can also be purchased for real money. If you don't want to use in-app purchases, please disable in-app purchases in your device's settings.
Optimised for iPhone 5 and above.
- iPhone X support
- bug fixes
Ratings and Reviews
Buggy and too many ads
I have no idea how many times I’ve fallen thru the map or just gotten stuck (car drops down a bit on non-road areas and cannot move) but it’s far too many for such a simple game. It’s entertaining at first but once you get used to it, the game loses its value and the bugs just make it more frustrating.
I did purchase a legendary vehicle just to see what the big difference was but I still get ads that I have to sit thru. As if this wasn’t bad enough, after you sit thru one and get to close it, up comes an interactive one that you have to wait for the close button to appear. I know this game never said that buying something would get rid of the ads, but it’s fairly common for this to be the case with free games. So basically, another disappointment.
Also, the loot box chances I believe are rigged. I did pull 1 legendary vehicle (very early on) but I’ve done over a hundred since then, no more legendary. I think it’s rigged to give you 1 legendary vehicle and then make the chances zero in order to keep players paying. I have played a lot of games and earned a lot of money but I think if I had to purchase the rest of the available vehicles, the cost would still be over $100.
Still though, rating 3 stars because it did offer some entertainment and I’ll probably fire it up here and there when I get bored and have a few minutes to burn.
Advice from a kid
You should add money that gives you $20. There should be $500 bill on buildings so that when you hit a truck and explode you may have a chance to land on the buildings. There should be a boat in the Legendary section that allows you to go into the water for 30 seconds and then you have to go on land for 10 seconds before you can go in the water again. In the water there should be a $1,000 bill you can collect. You should remove getting the same car twice. It's like winning the lottery if you get the last car. You should be able to buy every car for $16. You should also add a free reset button. There should be an OP section that has a flying car that can only fly for 15 seconds at a time. There should be easy, normal, hard and and impossible modes. You're super fast on easy and nothing changes on normal. On hard mode you're super slow and on impossible mode you're super slow and S.W.A.Ts and police come at you immediately. One question: is there an end to the game?
First of all, I am someone who goes through video game phases. For example, I’ll be playing something like Flappy Bird for a week, then look at Bike Race and be like, “I haven’t played that in a while,” then I’ll play that for a few days, et cetera. This game is such a one, however, my Smashy Road phases seem to last longer than the other ones, so the developer must be doing SOMETHING right. All in all, it has good playability, but the lag after you resume from the pause screen gets on my nerves. Also the innumerable ads vex me continuously. I understand that ads are essential to making money off a free game, but tone it down just a bit, please. Also, the thing that usually deters me from playing at the end of my phase is running out of patience for the car lottery box. It continues to give me duplicate vehicles, saying “try again, @$#% you.” I can’t seem to procure one of the vehicles I don’t currently possess. Please fix this.
- Bearbit Studios B.V.
- 166.8 MB
- Requires iOS 7.0 or later. Compatible with iPhone, iPad, and iPod touch.
- Age Rating
- Rated 9+ for the following:
- Infrequent/Mild Profanity or Crude Humor
- Infrequent/Mild Cartoon or Fantasy Violence
- © Bearbit Studios B.V.
- In-App Purchases
- tank destroyer $3.99
- the flipper $3.99
- moneyman $3.99
Challenge friends and check leaderboards and achievements.
With Family Sharing set up, up to six family members can use this app.

domain: game


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After April 3, 2011, COFCO Corporation (COFCO) will probably merge the fuel ethanol business from its two subsidiaries, namely China Agri-Industries Holdings Limited (China Agri-Industries, listed in Hong Kong) and AnHui BBCA Biochemical Co., Ltd. (BBCA Biochemical, listed in China mainland) within six months.
In fact, China Agri-Industries is wholly owned by COFCO and 20.74% shares of BBCA Biochemical is owned by COFCO which is also the largest share holder of BBCA Biochemical. In order to avoid competitions in fuel ethanol business between the two subsidiaries, COFCO has signed an agreement with China Agri-Industries before its listing in Hong Kong. This agreement included: China Agri-Industries has the option and the pre-emptive right to purchase the shares owned by COFCO in terms of the five competitive businesses mainly referring to fuel ethanol business. If China Agri-Industries does not buy the 20.74% shares of BBCA Biochemical from COFCO by April 3, 2011, COFCO will have to sell it to the non-related third party within six months since April 3, 2011.

domain: finance


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April 10, 2013
This is an ethnographic study of an emerging religious group --- Confucian Congregation (儒家道坛) --- in Fujian Province, Southeast China. By examining the history, beliefs, rituals, organization and development strategy of Confucian Congregation, this study contributes to the understanding of the on-going religion revival movement in China.
Dr. Na Chen received his academic degrees from Peking University, University of Pennsylvania and Temple University. His research interest includes sociology of religion and intercultural communication. Over the last ten years Dr. Chen worked in Shanghai and was associate professor at Fudan University. He is currently visiting at Wabash College, Indiana.

domain: library


text:
Enjoy peace of mind with simple cancellation and optional travel insurance. Learn more >
Pro housekeepers clean thoroughly and provide fresh linens before every stay.
Count on 24/7 guest care and local teams everywhere we operate.
Smart locks or lockboxes at many homes offer smooth, contactless check-in.
You'll be able to gaze up and down the entire coast of Ocean City from this fifth-floor, oceanfront condo at Decatur House, perfectly located right on the historic Ocean City Boardwalk. The very best of the town is outside your door, from restaurants and shops to amusement parks and the ocean beach.
The focal point of the living space is the view of the Atlantic Ocean, which you can take in from the living room and outside on the beachfront balcony. This is a place to sip cold drinks in the afternoon and watch the waves crash, just before grabbing a swimsuit from the private washer/dryer and heading downstairs to the building's indoor swimming pool. In the evenings, you'll have an updated galley kitchen to assist in preparing homemade meals, a Roku TV in the living room, and free WiFi to making sharing vacation photos all the easier. Additional amenities include a TV and Blu-ray player in the bedroom, air conditioning in both the living room and the bedroom, and assigned on-site parking.
Nearby Services and Dining Options
Cafe within 1 mile. Casual dining within 1 mile. Dine-in restaurant within 1 mile. Gas station within 2 miles. Supermarket within 1 mile.
Places to Visit During Your Stay
|Attraction||Distance From Home|
|Ocean City Boardwalk||0.1 Miles|
|Trimper's Rides Of Ocean City||1.4 Miles|
|Jolly Roger Amusement Park||2.0 Miles|
|Fenwick Island State Park||9.3 Miles|
|Assateague State Park||12.1 Miles|
|Old Pro Golf||3.8 Miles|
Things to Know
Two wall AC units, one in the living area and one in the bedroom
City/town permit number: 21-00028444
City/town permit number: 81200
You must be 25 years or older to rent this property.

domain: travel


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The Latin American Travel Association has welcomed Chile being added to the UK travel corridors list.
The 350-member organisation believes the South American country will reopen its borders to international visitors from November 23.
The second lockdown in England will prevent travel for reasons other than business until restrictions are lifted from December 2.
But LATA hopes tourist will be able to visit Chile soon, helped by a direct British Airway service from Heathrow to the capital of Santiago.
Chief executive Danny Callaghan said: “It is worth noting that many other destinations in Latin America also have similar and indeed lower infection rates so we hope that this is the first step for the region and many other destinations will soon be added to the list.
“I personally believe that the blanket ban was an effective way to put the brakes on at the start of the Covid outbreak, so that we could take stock of the situation and understand how to carry out safe travel, but the continuation of this blanket advice is unwarranted.
“The tourism industry has worked tirelessly to understand and mitigate the challenges posed by the pandemic and I think now is the time for the FCO to revert to providing information on Covid so that consumers can make informed decisions about where they should, and should not, travel.
“That said, the addition of Chile on the travel corridor list gives us and our LATA members confidence in the recovery of the Latin American tourism sector and demonstrates that countries in Latin America are managing the pandemic effectively.
“We advise those looking to plan a trip to Chile to review the FCO advice and consult their tour operator partner to double check entry requirements.”
Miguel Purcell, managing director of Tierra Hotels, said: “We are very happy with this news, since the tourism sector has been paralysed for many months.
“This is the first step to recover our activity and we hope to continue advancing in this direction. We are prepared to receive tourists safely, respecting all measures to protect the health of our guests and collaborators. We know that tourists, both Chilean and foreign, want to travel again and connect with nature, so we are happy to receive them in our hotels and show them Chile´s wonderful landscapes.”
This is a community-moderated forum.
All post are the individual views of the respective commenter and are not the expressed views of Travel Weekly.
By posting your comments you agree to accept our Terms & Conditions.

domain: news


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DFYN Partners with KSM Starter to Support Emerging Substrate Projects
Dfyn, a multi-chain DEX with cross-chain bridges to unify the fragmented liquidity across multiple blockchains, has partnered with KSM Starter, the primary launchpad on Kusama. The partnership is aimed at kickstarting infrastructural readiness and wider adoption of Substrate as Dfyn looks forward to list the IDO projects launching on KSM Starter on its upcoming Substrate based DEX.
Dfyn network is currently functional on Polygon network and was able to attract TVL of $200 million within a week from it’s IDO. Dfyn will soon launch their DEX on many other EVM and Non-EVM chains. Dfyn will leverage Router Protocol’s Cross Chain Liquidity Protocol — XCLP to offer cross-chain functions and assist projects in doing multi-chain swaps.
Facilitating the Flow of Substrate Projects
While Substrate is beginning to receive the spotlight as one of the most promising foundational layers that enables new, emerging projects to rapidly build and scale up, the current challenges facing the Substrate ecosystem cannot be ignored. With an overall lack of infrastructure compared to the already well-established Ethereum ecosystem, it is critical that KSM Starter provides an ample runway for the projects on Substrate to not only launch, but also flourish. With Dfyn planning its DEX offering on Substrate, the partnership allows projects launching on KSM Starter to have a guaranteed listing, allowing for their Substrate-based token holders to trade more efficiently while providing the projects an automated flow that frees up development resources to focus on product development.
Unifying Liquidity and Community
A particular niche that Dfyn provides is its cross-chain bridges that prevent liquidity across multiple chains to be unified rather than fragmented as is in the current model. This effectively increases the funnel of traders and community, allowing more people to utilise the Substrate-based DEX offered by Dfyn, resulting in increased market activity and thus more efficient liquidity provision for the emerging projects. Consequently, the increased efficiency in liquidity is projected to create an organic market support for the Substrate-based projects launching on KSM Starter.
“Partnering with KSM Starter allows Dfyn to expand its reach to Substrate. Our goal is to become a chain-agnostic multi-chain AMM DEX and we look forward to supporting KSM Starter and all projects launching on KSM Starter”, said Ramani Ramachandran, CEO of Dfyn.
“At KSM Starter, we are trying to resolve the long-standing issues constantly being faced by emerging projects and thus support them not only during the IDO but post-IDO also. A necessary part of this comes from increasing liquidity efficiency for the projects. We are thrilled to have Dfyn Network as partners, and look forward to introducing and kickstarting some of the most promising projects in the Substrate ecosystem” — Siwon Kim, Co-Founder at KSM Starter.
Dfyn is a multi-chain AMM DEX currently functional on the Polygon network. Dfyn nodes on various chains act as liquidity entry and exit points into the cross-chain liquidity super mesh that is being enabled by Router Protocol.
Telegram Announcements: https://t.me/dfynofficial
Discord : https://discord.gg/yjM2fUUHvN
About KSM Starter
KSM Starter is the primary launchpad on Kusama. Built to provide early-stage support and public funding for projects building on Substrate, KSM Starter is set to offer its native KSM Starter Token (KST) to the public in the coming weeks.
Telegram Community: https://t.me/ksm_starter
Telegram Announcement: https://t.me/ksm_starterANN


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Do you know that there’s a hidden underground river in the hinterlands of Iligan City? SIKYOP ADVENTURE located in Sitio Lawlawon in Barangay Rogongon is managed by the Sikyop Agriculture Cooperative and features underground river trekking, a visit to Pagangon Falls and tree-top viewing.
We all know that Iligan City is the city of waterfalls but an underground river will just be as exciting as viewing the marvel of a waterfall. Actually, “Sikyop” is a Higaonon term for hidden paradise. It is approximately 32 kilometers east of Iligan City Proper through Sta. Filomena-Rogongon Road. It’s about an hour drive from the National Highway. See the map below.
Here’s a closer map. It is just before the junction to Rogongon Brgy. Hall. The site is accessible for private vehicles. There are also habal-habals at the highway for P300/pax (round-trip).
This the main function hall of the place. Entrance fee is P110/pax and a tour guide fee of P200. The coop requires 1 tour guide for every 5 persons. By it has a function room good for 80-85pax good for seminars.
From the main hall, a 20-30-minute trek downhill leads to the underground river. As shown, it is shallow but slippery and river current is a little bit strong particularly during the wet season so safety and a local guide is a must. Actually, the river flows at the bottom of a deep crevice which have slowly carved the walls for a long period of time. Accordingly, the best time to visit is in the morning as rains tend to flood the river in the afternoon.
This is Pagangon Falls. It’s small but has a large discharge during the rainy season. It is also about 20 minutes from the underground river.
Watch this short clip below.
The place also has several caves to explore. Just inquire with the guide as to which cave is safe. Shown below is Inolusan Cave. Other caves include Sinamba and Hinagudan Cave, both accessible via river trekking.
The place also has nature-style accommodations. Since it’s a forested area, mosquito nets are a must. Rates (subject to change) are P500/night for 1 room; P300-600/night for the tent; P1,000/night for large tent (15-20pax); Treetop – P600 (good for 4pax).
Its Treetop Adventure includes Canopy walk, Zipline and Rappelling. Rate is P450/pax.
Food isn’t a problem. Tourists and adventurers can order meals at Sikyop Agri Coop’s function hall. Order your meal before you start your trek so that your food will be ready after you finish your adventure.
With regards to safety, Sikyop Agri Cooperative also assures the place’s safety. There are also military camps nearby.
For inquiries and bookings, just call or text Mr. Ombay Cabasa (09063531178) or Mrs. Lorna Pagara (09277343656).
Here’s a recent video courtesy of Sol Bacsarpa.

domain: geography


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The European Parliament will hold a debate on the assassination of Daphne Caruana Galizia and the rule of law in Malta today at 2.30pm following recent high-profile arraignments on the island.
A previous proposal for a debate had been blocked by the Socialist and Democrats Group, the European political group which the Labour Party forms part of.
However, the European People’s Party – backed by the Greens – proposed a fresh debate with the title: “Commission statement on the assassination of Daphne Caruana Galizia and the rule of law in Malta”.
Besides the EPP and the Greens, this proposal was backed by Renew, ECR, and GUE/NGL.
The S&D proposed another title: “Commission and Council statements on the recent developments on the ONGOING court case concerning the assassination of Daphne Caruana Galizia in Malta” but it failed to win support.
A debate will now be held on Thursday, after which political groups will convene to write a resolution on the debate, with a final vote set to take place in April.
Labour’s MEPs Alex Agius Saliba, Cyrus Engerer and Josianne Cutajar have condemned the attempts at holding a debate, warning it will only damage Malta at a critical point in the court proceedings against the people charged with Caruana Galizia’s murder.
Agius Saliba said the EPP’s attempt at “punching down” on Malta will take place “over our dead bodies”, drawing criticism from Caruana Galizia’s family.
This article is part of a content series called Ewropej. This is a multi-newsroom initiative part-funded by the European Parliament to bring the work of the EP closer to the citizens of Malta and keep them informed about matters that affect their daily lives. This article reflects only the author’s view. The European Parliament is not responsible for any use that may be made of the information it contains.


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Nari Palm Juice: a Taste of Africa!
This week at Aduna Towers, we've been sipping on Nari Palm Juice's ethically-sourced range of refreshing, healthy and totally delicious palm juice drinks. For thousands of years, the sweet sap of the palm tree has been identified as a ‘spiritual’ drink and we are definitely feeling the Feel Good benefits!
Nari Palm Juice is an Africa-inspired health brand and social business. Their brand and products embrace the spirituality of West Africa and the region's colourful, creative and ancient culture. Their mission is to create demand for palm sap based drinks and to educate small-scale tappers and producers in West Africa to ethically source palm produce using innovative methods.
Nari means ‘100’ in Igbo, the local language of the Igbo people, one of the largest ethnic groups in Nigeria. They are called Igbo because all their drinks are 100% natural. Nari uses traditional methods to extract the white palm sap from coconut palm trees and to infuse the sap with natural ingredients.
Follow Nari Juice on Twitter.

domain: food


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We’re now offering our SGCS Bulldog t-shirts online! Select your size(s) below and check out with a credit card at the end!
Bulldog t-shirt (Youth)
This youth tee fits like a well-loved favorite, featuring a crew neck, short sleeves and our super-soft triblend fabrication. Tear-away label.
Bulldog t-shirt (Adult)
A uniquely soft tri-blend fabrication, modern fit, crew neck and short sleeves.

domain: design


text:
[2015/01/12]Professor Wei-Ming Chen and His Team from TPEVGH Win a 17th National Biotechnology & Medical Care Quality Award
Professor Wei-Ming Chen and His Team from TPEVGH Win a 17th National Biotechnology & Medical Care Quality Award
Doctor Wei-Ming Chen, Professor from the National Yang Ming University College of Medical and his team from Taipei Veterans General Hospital (TPEVGH) Musculoskeletal Oncology and Research Centre won a 17th National Biotechnology & Medical Care Quality Award--Silver medal in Featured Specialty Section, Hospital Category by Institute for Biotechnology and Medicine Industry. The winning topic is known as "Biological reconstruction technology, Thoughtful medical services-- Leading globally pioneer in treating osteosarcoma patients."
Professor Wei-Ming Chen said that on the basis of experimental osteosarcoma study, his research team has discovered a significant result. They found the gene mutation sequence among human mesenchymal stem cells and osteosarcoma cancer, a new milestone for gene therapy. From clinical observation, blood osteosarcoma patents are more likely to transfer cancer cell if went through massage therapy. The research team use mouse mode for basic research, and got a clinically confirmed result on this observed phenomenon. In addition, because of malignant bone cancer mostly occurs in children and adolescence, Professor Chen with the patient's family founded the "Taiwan Osteosarcoma Caring Association," to give a positive in-depth primary and secondary school teachers and student lectures on the proper guidance of medical concepts, in order to avoid making the same mistakes, lead to amputation and lung metastasis tragedy. Professor Chen also giving material assistance and emotional care for patient care in order to achieve all-round care for the body, mind, and spirit.
Professor Chen said in the past for osteosarcoma patients, amputation is the only option to survive. In recent years, with advances in chemotherapy, osteosarcoma tumor resection without the need for amputation of limb salvage reconstructive surgery (limb salvage procedure) has gradually become the mainstream treatment. But the research team found that with increasing length of survival of patients with this type of tumor, the artificial joint that the patients wearwould gradually loosen. The patient then must once again undergo the surgery and will possibly hurt the residual bone, and the final result in patients requiring prolonged wheelchair walker. Professor Chen's mentor, vice president of TPEVGH, Tain-Hsiung Chen, in January 1991 first introduced vitro irradiation (extracorporeal irradiation) autologous bone reconstructive surgery, which you cut the cancer bone first and then administration of high-dose radiation exposure in vitro to kill tumor cells. Lastly replanted back the bone into the body, the results are satisfied. The research team also began in 2005 with the use of liquid nitrogen cryogenic freezing to remove tumor cells, concurrent now appropriate antifreeze protection, and liquid nitrogen freezing method can more effectively protect the cartilage. At present, the use of these technologies has been quite skillful, accumulated experience more attractive to foreign physicians comes to learn.
Professor Chen said he was grateful to the rich resources provided by the school and TPEVGH , which helped the team obtain strong research capabilities to solve clinical problems encountered. Professor Chen believes:"Keep the bone equal to keep the patient's future". No matter how hard the process of medical care is, as long as it's the best long-term prognosis for patients, they will stick to it. At present, the patients with osteosarcoma in TPEVGH have accounted for more than 60% of the total number of cases in Taiwan. The number of cases using biological treatment with autologous bone reconstruction of malignant bone tumors accumulated, has gone far beyond the world of other hospitals. According to the literature, TPEVGH currently has the lowest rate of complications in patients with osteosarcoma and functional recovery force the best in the world.
Professor Chen (right 4) and his team win a 17th National Biotechnology & Medical Care Quality Award

domain: medical


Learn more about Mirco-Epsilon's impressive thermographic camera the thermoIMAGER TIM, now available as part of a bundle with the DJI Matrice 600. This combination of drone and thermal expertise provides a powerful tool to carry out a range of industrial applications such as highly-detailed thermographic surveys.
Heliguy is now supplying this fantastic thermal imaging camera from Mirco-Epsilon featuring high resolution and sensitivity.
Featuring a detector with 382x288 pixels and a measuring range from -20°C to 900°C (special edition up to 1500°C), this is a must-have for those looking for a top-of-the-line thermographic solution.
The thermoIMAGER TIM is a rapid, real-time imager capable of up to 80Hz and offering a very high thermal sensitivity with 80mK (TIM 400) and 40mK (TIM 450).
It's also the smallest camera in its class (46x56x90mm), effortlessly lightweight (320g including lens) and, due to these dimensions, highly portable. The exchangeable lenses & industrial accessories ensure that you have the right tools for the job.
Want to get a bird's-eye view? The thermoIMAGER TIM is compatible with the DJI Matrice 600, an industry-leading hexacopter built specifically for use in industrial applications such as thermal surveys.
You're able to access a display of the thermal image being captured by the thermoIMAGER TIM in real-time (80Hz) with a solid recording function including videos and snapshots. This ability to monitor processes as they occur ensures that any alterations required to achieve the desired result can be performed on the fly.
The user is in complete control as there's an intuitive process to set up parameters and remotely direct the camera. This allows for detailed analysis, even when you're focusing on rapid thermodynamic processes.
Access the output of analogue temperature or alert values via Micro-Epsilon's process interface as well as digital communication via RS232 or DLL for software integration.
Due to its non-contact technology, the thermoIMAGER TIM can detect measurement objects precisely and without the risk of wear and tear. You can accurately measure large surfaces at millisecond intervals offering an impressive level of quality data. This Micro-Epsilon model can even be operated in 'Line Monitoring Mode' which allows for continuous monitoring of the desired process.
These thermal imaging cameras from Micro-Epsilon can be used effectively across a vast measuring range. This includes the low temperatures which are prevalent in cooling chains or processes in a laboratory environment, to the highest temperatures found in metal processing applications.
Add this to its seamless compatibility with the DJI Matrice 600 and you're looking at a bundle allowing you to capture high-resolution thermal data from a huge number of perspectives ensuring accuracy, freedom of movement and quality.
For more information on potential commercial uses for the thermoIMAGER TIM 400 or 450, its specifications or anything more you would like to know, don't hesitate to contact our team.
|Optical resolution||382 x 288 pixels|
|Temperature ranges||-20°C to 100°C, 0°C to 250°C, 150°C to 900°C, optional range: 200°C to 1500°C (only for TIM 400)|
|Spectral range||7.5 to 13µm|
|System accuracy||±2°C or ±2%, whichever is greater|
|Lenses||80° x 56° FOV / f = 7.7mm 1) or 38° x 29° FOV / f = 15mm 1) or 62° x 49° FOV / f = 8mm 1) or 13° x 10° FOV / f = 41mm 2)|
|Thermal sensitivity (NETD)||0.08K with 80° x 56° FOV / F = 0.8 0.08K with 62° x 49° FOV / F = 0.8|
0.04K with 80° x 56° FOV / F = 0.8
0.08K with 38° x 29° FOV / F = 0.8
0.04K with 62° x 49° FOV / F = 0.8 0.04K with 38° x 29° FOV / F = 0.8
0.1K with 13° x 10° FOV / F = 1.0
0.06K with 13° x 10° FOV / F = 1.0
|Detector||FPA - uncooled micro bolometer 25x25µm2|
|Outputs/digital||USB 2.0 / optional GigE|
|Process interface (electrically isolated)||0-10V output, 0-10V input, trigger input|
|Power supply||USB powered|
|Tripod mount||¼-20 UNC|
|Ambient temperature||0°C to 50°C||0°C to 70°C|
|Storage temperature||-40°C to 70°C||-40°C to 85°C|
|Relative humidity||20 to 80%, non-condensing|
|Vibration||IEC 60068-2-6 (sine-shaped) /IEC 60068-2-64 (broadband noise)|
|Shock||IEC 60068-2-27 (25g and 50g)|
|Housing (size)||46mm x 56mm x 90mm|
|Weight||320g; incl. lens|


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Chris Luppe (8th season of second stint).
Tony Walsh, Liz Warner, Clyde Britt (volunteer).
The Bulldogs went 9-13 overall and 7-9 in Division I. The 7-9 league mark earned Westerly the 10th seed in the playoffs where the Bulldogs won an elimination game before dropping two straight in the double-elimination format.
Returning to varsity:
Jessica Spargo (pitcher, captain), Madison Moyer (1B/3B, captain), Hailey Ledbetter (INF, captain).
Bella Malvinni (INF), Leanna Rivera (INF), Olivia Murano (INF), Amanda Federico (INF/C), Megan Lacey (OF), Nicole Sainsbury (INF), Morgan Smith (INF), Laura Boegler (OF), Rachel Silva (OF).
Alyssa Valentini (C/OF), Ellie Baker (OF), Emily Brennan (INF).
New to varsity:
Ashlee Carreiro (INF/OF).
Alex Rougier (INF).
Olivia Riley (INF), Jenna Bowdy (P/1B).
Westerly returns its starting pitcher in Spargo and five players who had at least 55 at-bats. Several returning starters may play in different positions and Luppe is confident Westerly has the talent once he finds out where all the pieces fit best.
Spargo threw 117-2/3 innings a year ago and was the pitcher of record (9-12) in all but one game. She struck out 83 and finished and a seven-inning ERA of 3.51. She batted .317 and was a Division I honorable mention pick.
One big loss for the Bulldogs is Ledbetter who could potentially miss the entire season with an injury, according to Luppe. Ledbetter played catcher and shortstop last season. Valentini and Federico are the prime candidates at catcher while Sainsbury, Malvinni and Riley may play shortstop.
Luppe says he has some players capable of doing some damage with the bat. Sainsbury hit .364 a year ago and Valentini batted .333 as a freshman with six doubles, five triples and a team-high 18 RBIs on her way to third team All-League honors. Malvinni hit .304 with seven doubles and three triples.
Westerly plays in Division I in the second year of the current league alignment.
“This is the most unusual preseason I’ve ever had as a coach. The weather has made it difficult and we won’t have any preseason scrimmages before we start the season.
“We’re in such a strong division. I do like this team but I do need a couple of people to step up and if they do I think we can be pretty strong.”
Hopkinton police: Intoxicated man took neighbor’s truck, crashed into ditch …
HOPKINTON — An Ashaway man is facing charges including attempted larceny, assault and driving under the influence after police said he and a juvenile relative … more ...
Up to 8 inches of snow likely; and a little …
Today’s snowfall is simply a prelude to another snowfall Tuesday, according to the national Weather Service. The forecast calls for snow showers Tuesday with up … more ...
Stonington native sells software company for $26 million …
STONINGTON — Mike Rustici, a Stonington High School alumnus who made his business debut selling soda out of a cart at Elmridge Golf Course, recently … more ...
Rhode Island lawmakers to propose legalizing marijuana …
PROVIDENCE (AP) — A bill to legalize and tax recreational marijuana in Rhode Island is returning to the state’s General Assembly after failing to pass … more ...


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You may have noticed those plants with weird names in Plantui Plant capsule selection: Tatsoi, Pok choy, Komatsuna, Mizuna. Asian greens might seem a bit mysterious, but are absolutely worth trying. Oriental vegetables have a long history. The selection of different vegetables and their varieties is huge, and they are essential in Asian cookery. Here in Europe we should get to know especially the leafy greens because of their health benefits.
The greens of the cabbage family (which scientific genus Brassica) are especially interesting for urban gardeners. Those plants work very well in hydroponics and make a big yield without requiring much space. Leafy greens are highly nutritious but low in calories. They are excellent sources of vitamins, minerals and fibre. Researches seem to show that the glucosinolates in the plants of the cabbage family may have anti-carcinogenic properties. And let’s not forget aesthetics: these greens are very pretty with their shiny green leaves and decorative appearance.
Asian greens are a good choice for those who can’t wait to see the results of their gardening. These leafy vegetables germinate and grow quickly making a big yield, but they should also be harvested quickly. Unlike many herbs, the Asian greens shouldn’t be left growing for months. They make long roots and will be hard to remove from the device if left growing for too long. A quick cycle suits them best: grow for six to eight weeks, enjoy the harvest and then make a fresh start.
For continuous harvest, pick the biggest or outer leaves of the rosette. You can use the leaves in cooking in many ways: fresh in salads or on a sandwich, or very shortly cooked for soups, stews or stir-fries.
Click to read more about the characteristics of Pok choy and Mustard Wasabina.
If you like gardening books, I’ll recommend Oriental Vegetables: The Complete Guide for the Gardening Cook by Joy Larkcom. It’s a magnificent guide for anyone who wants to know everything about Asian vegetables.

domain: agronomy


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About Blood Like Rain
Detective Errol Coutinho of the Hawaii County Police faces the most difficult case of his career, when his wife’s best friend is murdered. Eleanor Swieczak’s current boyfriend is a man without a past, and to Coutinho that spells suspect, But Eleanor’s own history turns up other suspects, including a revered Hawaiian musician and a legendary local drug dealer named Gustav Trondheim, who might be the key to everything.
And someone is trying to put Coutinho on the suspect list.
As Coutinho delves into the origins of the Trondheim story, what he learns reopens the most notorious cold case in the history of Hawaii County, the murders of two reporters from Los Angeles.
Coutinho’s investigation takes him to prison in Honolulu to question the worst cop in Hawaii. He travels to Montana to confront an anti-government militia, and to New Jersey for a sit-down with two of the toughest hardhats in the international construction business. And every new suspect and every piece of evidence has ties to the CEO of a Blackwater-style mercenary army.
Soon Coutinho has made more enemies than any cop needs. Someone is trying to frame him for Eleanor’s murder and also threatening his wife Lucy. In need of allies, Coutinho digs into his own past and calls on ex-prostitute Diana Andrews and her crew of elite bodyguards. He hates to do it. Andrews has survived three deadly missions to the Big Island, but the more she tries to stay away from Hawaii, the more paradise draws her back.
Who killed Eleanor and the two reporters? Who is the real Trondheim? And why does everyone in this case turn out to have a twin and a score to settle? Finding out will cost Coutinho two murderous confrontations, one on the remote island of Molokai and one in the most beautiful place on earth—the Waipi’o Valley on his own Big Island of Hawaii.
In the time of Kamehameha the Great blood fell like rain in Hawaii. Maybe those days are back.
Praise for Blood Like Rain
“Another mysterious, bloody puzzle led by Hawaiian homicide detective Eric Coutinho. It’s old-school stripped-down mystery, subtle and nuanced. Author Albert Tucher puts his library of crime-tale know-how to good use in Blood Like Rain. If you love mysteries that unfold like a game of chess, this one will satisfy.”
—Elaine Ash, Inventor of the Bestseller Metrics novel-editing system
“Albert Tucher’s Blood Like Rain brings old-school sleuthing and thoroughly modern problems into sharp focus against the lush backdrop of some of Hawaii’s most beautiful vistas. Intense, fast-paced, twisty, and ultimately satisfying, this is what crime fiction is all about.”
—Jamie Mason, author of The Hidden Things
“Blood Like Rain is a terrific book! Set amidst the lush beauty of Hawaii, Albert Tucher takes us for a non-stop, white-knuckle roller coaster ride filled with twists and murder and betrayal. Homicide Detective Eric Coutinho must find the killer terrorizing this island paradise before he becomes the next victim. Think Hawaii Five-O on steroids. Highly recommended.”
—R.G. Belsky, author of the award-winning Clare Carlson series
“Tense, taut, and thrilling, Blood Like Rain moves like a getaway car. Albert Tucher takes the conventions of classic police procedurals and remixes them with Hawaiian culture and settings to create a gripping mystery.”
—Hilary Davidson, bestselling author of Her Last Breath


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Have you made a batch lately? They're everybody's favorite.
Freshening up the salad menu for spring has never been so delicious.
Delicious recipes, party ideas, and cooking tips! Get a year of Allrecipes magazine for $7.99!
Cool off with quick-and-easy homemade ice cream—no ice cream maker required!
See how to make these delicious, decadent sweet treats.
See how to make rich, luscious vanilla ice cream from scratch.


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Created an interesting and comfortable room with unique details like hanging plants and half baskets.
Home / Home Decor Basket / Joey And Mark on Instagram: “Snapped a 📸 before I dismantle everything to stage pieces for @shopballandclawvintage. Are you following along over there? New items going…”
6 Prodigious Useful Tips: Wicker Heart Porches wicker mirror products.Wicker Decoration Apartment Therapy wicker wreath …


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KIDS ART CLASS AND PAINT PARTY!!! LET'S PAINT A FROG!!!
Kids Classes have started at the Coconut Barrel
Featuring Ms Lake from Ms Lake's Studio
These are Fun Classes creating the COOLEST STUFF!
Come learn how to paint a FROG...with a Crown!!
We supply all of the canvas, paints and pencils and pens!
WEDNESDAY AUGUST 7
4 pm to 5:30 pm
$20 per person
Pre register to save a place

domain: hobby


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Hello hello, and welcome to my new website!
For anyone who has visited my site before, this is drastically different. After a few years, I have decided to switch web hosts. I like this layout and format better, and it allows me to have a blog. I am not sure yet what will end up on this blog; likely I will write about my interests besides the saxophone! So check back, and I hope you enjoy the new look!
Saxophonist, Artist, Listener, Thinker, Teacher, Performer, Curator, Veggie, Reader, Lover of Contemporary Music


In 2006 the book Cartridges of the World accurately stated that the 9mm is the most popular and widely-used semi-auto handgun cartridge in the world, and today that statement remains just as true as it was the day it was written. The 9mm is perhaps the most commonly used cartridge for semi-auto handguns thanks to its manageable recoil and capable stopping power and has certainly seen extensive use in a number of capacities. For years it was the standard issue for law enforcement agencies all around the country, and today it remains the standard issue for U.S. Army soldiers in the form of the Beretta M9. In the army it’s favored for its high-capacity magazines – something that appeals to many self-defense shooters as well – and it’s also appreciated for its affordable price. If you carry your 9mm for personal protection, you need to keep it loaded with quality defense rounds.
At 124 grain these are lightweight rounds for the 9mm, making them capable of reaching even greater speeds while retaining enough weight to deliver decent stopping power. They’re JHPs, so they deliver rapid energy transfer and controlled expansion on impact, penetrating deeply to create a catastrophic wound channel and halt your assailant in their tracks. Each round moves with impressive speed at a muzzle velocity of 1120 feet per second and strikes with significant force at a muzzle energy of 345 foot-pounds. This ammunition was designed with self-defense in mind and performs that job well.
When you order this case of ammunition from Federal you get 1000 defense rounds, and if you think that’s an awful lot of self-defense ammunition, think again. Defense rounds produce greater power overall than target rounds, and that means you need to get range time in with your chosen defense rounds. Firing only target rounds won’t ensure your ability to manage accurate follow-up shots in a self-defense situation. When you load your gun with defense rounds you’re increasing recoil and muzzle flip, and there’s only one way to master those: practice. Federal manufactures these rounds at their plant in Anoka, Minnesota, according to exacting standards. They take your safety seriously, and so should you. Order this 1000-round case today and get to work becoming the finest self-defense shooter you can be.


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The Craig Russo Latin Jazz Project
By Jamie Hutchinson
Springfield-based jazz percussionist Craig Russo has kept a quiet presence in the CU music scene in recent years, first with Dan Llano’s Latin jazz groups and now with his own group, which recently made its Zorba’s debut. Despite Russo’s low profile in CU, Delilah is practically a “who’s who” of local artists and technicians-from the recording and mixing by Pogo Studio, to the mastering by Jon Schoenoff, to the photography by Chris Brown and booklet design by Evelyn Shapiro, to the superb musicial contributions of sidemen Jeff Helgesen, Michael Stryker and Jeff Magby. (Former locals Vern Sielert, Tim Green and Josh Walden also make cameo appearances.)
With the exception of “Girl Talk,” these tracks – all popular and jazz standards – are set to Afro-Cuban rhythms. The title track alternates between guanguanco and swing, with Magby on clave peppering Russo’s work on drum set. Oliver Nelson’s “Stolen Moments” becomes a slow-cooking abakua/swing with a meaty solo by tenor saxophonist Willie Akins. Stevie Wonder’s “I Can’t Help It” is a song with Helgesen coolly stating the verse followed by a frenetic, percussion-heavy chorus.
Underneath the CU storyline is a St. Louis subplot: Akins and bassist Willem von Hombracht, featured on every track but one, are a longstanding team in the Gateway City. Akins’ bluesy, hard-edged horn graces the slow swing of “Girl Talk.” Hombracht steadies the group amid the intricate and varied Afro-Cuban cadences, and takes a tasty solo on “Delilah.”
Three cheers for Stryker’s piano – a lush, swinging and sensitive presence throughout this recording.


➥ How accessible is everyday life for the LGBTQ+ community?
➥ How receptive is the disability movement to LGBTQ+ identities?
➥ What happens when the terminology hurts a person who is already marginalized?
➥ How are human rights claimed for the invisible of the invisible?
A few days before Pride Month begins, blind moderator and show host Vangelis Avgoulas discusses with personalities from the disability – LGBTQ+ community.
He is joined by the journalist Aris Dimokidis, in the role of a commentator and co-presenter.
- Melina Metaxa: Communication and social media manager of Perpato
- Lefteris Liakos: Psychology student, Goalball athlete
Intervening in the show are:
- Matina Dritsa: Special Education Teacher
- Thalia Kiousi: Athens Pride representative for the accessibility steps taken by the Athens Pride Festival
- Vassilis Thanopoulos: Editor-in-Chief ANTIVIRUS on the expectations of LGBTQ+ people after the election results and the composition of the new Parliament
On Monday May 29th at 18:00, tune in via Facebook and the YouTube of meallamatia.gr.
♿The live online show “Me Alla Matia Live” is the only show in Greece that comes from and is addressed to people with disabilities, approaching a huge range of topics that refer to everyday life, needs and developments around disability.
🎤 Throughout the show you can participate live with your questions, through the social media of meallamatia.gr!
🤘 The show will be broadcast with live interpretation in Greek Sign Language and will soon be available with SDH subtitles for deaf and hard of hearing people.
🙏 The show is supported by the non-profit journalistic organization iMEdD (incubator for Media Education and Development).


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Here are your latest Game News Headlines for 28 September 2021 @ 08:09
EPOS GTW 270 Hybrid Review - Ear Buddies
(MP1st) EPOS GTW 270 Hybrid Review - MP1st talks about the sound quality, mic performance in games and in using it for movies and more.
Jason Kelley (Colt Vahn) | Deathloop | INTERVIEW
Jason Kelley sat down with us last week to discuss breaking loops and bringing Colt Vahn to life in Arkane Studios DEATHLOOP.
Hot Wheels Unleashed Review // WellPlayed
Zach from WellPlayed writes: "Hot Wheels Unleashed is a super fun yet sometimes frustrating arcade racer that is hindered slightly by some design shortcomings."
World Flipper Bounds Onto Google Play
Kakao Games Corp. just launched a new mobile title. World Flipper merges pinball with the world of action RPGs.
Venom 2: Carnage Explained - Who Is Woody Harrelson's Character?
Here's everything you need to know about Eddie Brock's most hated foe, Carnage, the Marvel symbiote villain played by Woody Harrelson in Venom: Let There Be Carnage.
FIFA 22 Review
'Kena: Bridge of Spirits' Review | Goomba Stomp
Kena: Bridge of Spirits will mark a beautiful new age for Ember Lab as the company will hopefully continue to pursue the interactive medium.
Vampire The Masquerade: Bloodhunt Preview - Thumb Culture
"Vampire The Masquerade: Bloodhunt is the debut foray into AAA games for Swedish company Sharkmob. It is an online multiplayer third-person battle royale taking place in Prague, Czech Republic. Fighti..
Hot Wheels Unleashed Review - Thumb Culture
"If you are of similar age to me, then you will no doubt remember all the amazing die-cast car models that you could collect in your youth. Milestone and Mattel have teamed up to bring them to the cur..
Guide: Hot Wheels Unleashed Multiplayer, Split-Screen, Career Mode, More
PP: Hot Wheels Unleashed is a brand new Hot Wheels game for consoles and PC by Italian development studio Milestone, but what's it all about?
You can view more news headlines here: https://mmmos.com/list/news/


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26 Nov 2018
On Friday, Germany’s lower house of parliament authorised a budget that is set to increase planned spending for the coming year to €356.4 billion – marking a €13 billion rise over 2018.
The decision, which followed three days of debate, was approved after a vote of 366-284 with no abstentions.
Dw.com reports that due to a rising tax revenue, the coalition government of Chancellor Angela Merkel, which is made up of the Christian Democratic Union, its Bavarian sister party the CSU, and the Social Democrats (SPD), intends to not make use of new net borrowing for a sixth year running. This is known as the “schwarze Null” (“black zero”) and has previously fallen under scrutiny for being implemented at the cost of investment in education, housing and public infrastructure.
The budget will direct the largest portion of money, €145.3 billion, to the labour and social sector – partly in the form of pension payments.
More money will be dedicated towards social welfare, families, defence and development aid, and changes to tax brackets will be implemented as means of compensating for inflation.
Families will receive €10 more for child allowance, an amount added to the current €1940-€200 per month – depending on how many children are brought up.
The budget has faced criticism from some. As the daily Rheinische Post reports, the Free Democrats (FDP) accused the welfare spending fraction in the budget of being too large of an amount, however requested that €181 million more will be dedicated towards aiding disadvantaged children.
Meanwhile, the Green Party pointed out a shortage of climate-protection measures and the Left Party criticised a lack of consideration towards Germany’s poorer residents.
Conservatives had requested to completely terminate the solidarity surcharge, although this was dismissed by Finance Minister Olaf Scholz from the SPD. The coalition agree to abolish the tax for 90% of those who are paying it – resulting in tax losses of €10 billion. Scholz said that seeing as the remaining 10% of taxpayers contained some of the highest earners in the country, exempting them too would decrease tax revenue by a further €10 billion, as dw.com reports.


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Many experts suggest that you contribute 10 percent to 15 percent of your income to a retirement plan. While that's not always realistic, successful savers know to contribute at least what their company will match. If your employer offers to match 3 percent of your income toward retirement savings, you should match that or risk leaving money on the table. Additionally, because contributions to your 401(k) are tax-free, contributing will reduce your overall taxable income. If your employer does not offer a retirement benefit or you're self-employed, consider a traditional IRA or Roth IRA. Research these options and chat with a financial planner about the best plan for you, your budget and your business.
Just received this email and I know it is spam because they did not even put my name in the email and if I would owe them anything for sure they would have put my name in the email and even the amount that I supposedly owe. "As we didn't receive your payment so we are going to file this case against you on Tuesday October 10th, 2017 at your district courthouse. To know the courthouse kindly visit http://www.uscourts.gov/court-locator with your zip code. You will be served with a notice to appear at your district courthouse in next seven business days. You can still avoid this case by making a payment towards your total outstanding or else this case file will be executed as mentioned. Regards Manager, Legal Department, Cash Advance USA."
I contacted the FBI in my state closest to me and informed them. I also contacted the Federal Trade Commision and filed a report with them. If they keep calling you everyday, then you need to contact these agencies and also another thing I do is since I do not have a home phone anymore, I create a contact call "do not answer" and when I get one of these calls, I add the number to that contact.
I bet the person calling has a middle eastern accent. I get these calls from time to time and I just laugh and tell them I know this is a scam and they are not going to get a dime. It really messes up there plans and they hang up on me. So anyone reading this beware if they call you just tell them you know it's a scam and your not giving them a dime they will hang up on you. And another thing a failed ACH can not be bad check and they can do nothing to you for a failed ACH it is not the same as a bad check. Also when they threaten you it is a violation of the FDCPA laws and could sue them but you probably couldn't do that because they don't live in this country. BUT just LAUGH at them and hang up.
If you are unable to pay your deferred presentment service transaction and have entered into 8 deferred presentment service transactions with any licensee in any 12-month period, state law entitles you to request a repayment of that transaction in installments. We are required to advise you of this option at the time it is available. If you elect this option, you must notify us, either orally or in writing, within 30 days after the maturity date of the deferred presentment transaction in the 12-month period. The notice must be provided to us at our place of business. You may be charged an additional fee when the transaction is rescheduled in installments. You will be ineligible to enter into a deferred presentment service transaction with any licensee during the term of the repayment plan. If we refuse to provide this option under the stipulations above, you should contact the Office of Financial and Insurance Services toll-free at 1-877-999-6442.
Depending on the state you live in, you may be able to obtain an installment loan or a line of credit. Snappy Payday Loans specializes in arranging payday loans online. However we also understand your need for more flexible payment terms than a traditional online payday advance. That's why we also arrange for installment loans and lines of credit with trusted lenders. You can borrow more and get more payment terms too! See our cash advance page for more details!
Affiliate Disclosure: There are links on this site that can be defined as affiliate links. This means that I may receive a small commission (at no cost to you) if you purchase something when clicking on the links that take you through to a different website. By clicking on the links, you are in no way obligated to buy.
Please Note: The material on this site is provided for informational purposes only and is not financial advice. Always consult p professional before making any financial decisions.


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Big Brother Naija ‘Pepper Dem’ housemate Tacha, has cleared the air on the rumors which have been going round the social media after her Instagram account was deactivated.
The serial entrepreneur who had managed to build a strong and committed fan base, despite being disqualified from the reality show, deactivated her verified account on Instagram yesterday.
A search for the @Symply_Tacha username on the platform yields no result for her authentic account, rather a host of clone accounts and fan pages with similar usernames.
This had come as a big surprise to many of her fans because the platform had been her main medium of interacting with her fans and keeping them updated about her moves.
Reacting to this, Tacha went on a live video chat with former Big Brother Naija housemate Tboss to clear the air about the speculations trailing the deactivation of her account.
Watch the video below;
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