text:
You have the capability to go with the standard colors like blues and red are so timeless, however, you shouldn’t be fearful with the bright yellows or calmer light-hearted replicas if you’d like some thing different to attract in your boy’s comforter. You should brave enough to pain the comforters with right colors as a way to allow it to be like the focus of croscill horizons comforter set. The background of the partitions and floors should keep in low so your glowing furniture and accessories really stand out too very well. Thus, you can play with other accessories to make belk biltmore comforters. Make sure that the comforter may well match the whole of the motif.
You have the ability to select the panel awful by blending both the textures and colors. If you’re interested with this particular croscill horizons comforter set but you do not need to possess an excessive amount of light, then you are able to choose the exceptional weapon comforter by mixing some components, for example as wood, fabric upholstery and also artificial leather in a few different colors. This notion gives you more belk waverly comforter sets. This concept gives you with the two-toned appearance along with all the visual depth touch in your comforter. Or, you have the capacity to to attract all black colour for a more powerful look into your comforter.
Match the patterns and colours of croscill horizons comforter set. Matched colors and patterns will make your tiny comforter looks a lot more roomy. Even a comforter rug in a white, beige, and also other light shades could be selected to get a brighter belief. Additionally, allow it to be suitable for the light in your comforter. If the lighting is already glowing, choose collection belk bedding. Do not opt for the one with big patterns or complicated patterns. On the other hand, a comforter rug with strip patterns will definitely create your comforter appear longer. Usually do not forget to choose a comforter rug using high-quality and proper materials.
Usually, a croscill horizons comforter set takes at least a queensized comforter to pay for each you as well as your husband/wife. It’s even better if you are able to spend a living place to improve the appearance of the space. Then, you ought to pay attention to the supporting furniture such as the tables, cupboard, and dressers. Even a belk biltmore bedding usually have furniture with delicate skins to ensure it is glow, naturally, there’s no necessity to make use of this kind of household furniture in the event that you can not find the money for it. You may take a more comforter with multiple storages, using fancier sheets and pillowcases, and also have some comfy nevertheless luxury seating around the corner.
The 2nd croscill horizons comforter set you have to focus on your comforter may be your belk biltmore bedding. Even the nightstands are usually set on both sides of the comforter. These high tech comforter places usually have the function to function as base for the lamp or as a place to save your valuable little matters. To avoid any simple appearance on your comforter, attempt to choose the night-stands using a comparison color of the comforter. By way of example, in the event the coloration of your comforter is in neutral or light colours, you may pick dark-colored night-stands. About the flip side, in case your comforter is at dark colour, then you can choose light-colored night-stands.
For those who possess a more compact space, then it may possibly create a little bit of problem because the majority of the croscill horizons comforter set adapt a bigger room. Therefore, you have to do some hacks in order for your room will appear just a little bit bigger inspite of the size of the room. First, you are always encouraged to use a mirror into your comforter to allow it to be looks even larger. The next alternative will be if it is possible, you may try to decrease the range of home furniture contained from these sets. This way that, apart from getting collection belk bedding, it is also possible to accommodate the collections to a little comforter room.
Now you should know that your comforter must become your comforter’s focal position. Your panel comforters can help you to get yourself a more customary look, while other layouts can enable your comforter to get a excellent statement. Using so many layouts and comforter measurements, and then you will be definitely choosing the one which works best inside your area. You are able to pick lots of selections from croscill horizons comforter set. Your comforter dresser can be a spot where your fashions will meet together with function. If you need more distance to continue to keep your laundry, then you’re able to select belk biltmore comforters.


text:
Copland called Fauré the “French Brahms”, an apt analogy when one considers the dense textures, the rhapsodic stringing together of ideas, the fastidious craftsmanship and emotional, yet restrained, musical expression of both composers. But whereas Brahms sweeps us away with the earthy passion of works such as his second Piano Quartet, Fauré’s magic resides in the luminous, sensuous and elusive beauty of his music. His second Piano Quartet, as one writer pointed out, is perhaps the finest embodiment in music of the aesthetic so memorably proposed by Baudelaire when he wrote: “There we find nothing else but grace and measure. Richness, quietness, and pleasure.” Prefacing these two monumental works for piano and strings is a dazzling Scherzo by Brahms for Violin and Piano, which, with its boisterous energy and rhythmic vitality, remains one of the composer’s most instantly recognizable compositions.
The remarkable young pianist, Alessio Bax, praised by Gramophone for the “hypnotic intensity” of his playing, is joined in this not-to-be missed program by esteemed violinist Ani Kafavian, the brilliant Yura Lee on viola, and the incomparable artistry of Paul Watkins on cello.
Pianist Alessio Bax, First Prize winner at the Leeds and Hamamatsu international piano competitions, is a 2009 Avery Fisher Career Grant recipient. He has appeared as soloist with over 100 orchestras worldwide, including the London Philharmonic, Houston Symphony, NHK Symphony in Japan, St. Petersburg Philharmonic under Yuri Temirkanov, and the City of Birmingham Symphony Orchestra with Sir Simon Rattle. Recent highlights include return engagements with the Dallas Symphony under Jaap van Zweden and the Royal Philharmonic on tour, performances with Los Angeles Chamber Orchestra under Hans Graf and London’s Southbank Sinfonia led by Vladimir Ashkenazy, tours with Joshua Bell, and concerts with the Chamber Music Society of Lincoln Center in both New York and Boston. Among festival appearances are London’s International Piano Series, England’s Aldeburgh and Bath festivals, Switzerland’s Verbier, the Risør Festival in Norway, Germany’s Ruhr Klavier-Festival and BeethovenFest, and the U.S.’s Bravo! Vail, Music@Menlo, and Santa Fe Chamber Music Festival. Mr. Bax’s acclaimed discography includes Beethoven’s “Hammerklavier” and “Moonlight” Sonatas (Gramophone “Editor’s Choice”); Bax & Chung, featuring Stravinsky’s four-hand Pétrouchka; Mozart’s Piano Concertos K. 491 and K. 595; Alessio Bax Plays Brahms (Gramophone “Critic’s Choice”); Rachmaninov: Preludes and Melodies (American Record Guide “Critics’ Choice”); Bach Transcribed; and Baroque Reflections (Gramophone “Editor’s Choice”). At age 14, he graduated with top honors from the conservatory of his hometown, Bari, Italy, and after further studies in Europe moved to the U.S. in 1994. A Steinway artist, Mr. Bax resides in New York City with his wife, pianist Lucille Chung, and their daughter.
Violinist/violist Yura Lee is a multi-faceted musician, as soloist and as a chamber musician, and one of the very few that is equally virtuosic in both violin and viola. She has performed with major orchestras including those of New York, Chicago, Baltimore, Cleveland, San Francisco, and Los Angeles. She has given recitals in London’s Wigmore Hall, Vienna’s Musikverein, Salzburg’s Mozarteum, Brussels’ Palais des Beaux-Arts, and the Concertgebouw in Amsterdam. At age 12, she became the youngest artist ever to receive the Debut Artist of the Year prize at the Performance Today awards given by National Public Radio. She is a recipient of the 2007 Avery Fisher Career Grant, and the first prize winner of the 2013 ARD Competition. She has received numerous other international prizes, including top prizes in the Mozart, Indianapolis, Hannover, Kreisler, Bashmet, and Paganini competitions. Her CD Mozart in Paris with Reinhard Goebel and the Bayerische Kammerphilharmonie, received the prestigious Diapason d’Or Award. As a chamber musician, she regularly takes part in the festivals of Marlboro, Salzburg, Verbier, and Caramoor. Her main teachers included Dorothy DeLay, Hyo Kang, Miriam Fried, Paul Biss, Thomas Riebl, Ana Chumachenko, and Nobuko Imai. Ms. Lee is professor of violin at the Hochschule für Musik in Dresden, Germany. She divides her time between New York City and Berlin. Ms. Lee is a former member of Chamber Music Society Two, as both violinist and violist.
Paul Watkins enjoys a distinguished career both as a cellist and as a conductor, and in the 2009-10 season became the first ever music director of the English Chamber Orchestra. As solo cellist he performs regularly with all the major British orchestras including the London Philharmonic, Royal Philharmonic, London's Philharmonia, and City of Birmingham Symphony. Outside the UK he has performed with the Netherlands Philharmonic, Melbourne Symphony, Konzerthausorchester Berlin, and the RAI National Symphony Orchestra of Turin. Recent highlights include his debut at Carnegie Hall performing Brahms’ Double Concerto with Daniel Hope, and appearances with the Royal Flemish Philharmonic, City of Birmingham Symphony, Philharmonia, and Hong Kong Philharmonic Orchestra. He also premiered (and was the dedicatee of) Mark-Anthony Turnage’s new concerto with the Royal Flemish, Tampere, and Royal Liverpool Philharmonic Orchestras and the Gewandhausorchester Leipzig. A dedicated chamber musician, he was a member of the Nash Ensemble from 1997 to 2013, and joined the Emerson String Quartet in 2013. He has given solo recitals at the Wigmore Hall, Amsterdam Concertgebouw, South Bank Centre, Manchester's Bridgewater Hall, and Queens Hall in Edinburgh. In 2009 he signed an exclusive contract with Chandos Records. Recent releases include the Delius, Elgar, and Lutoslawski concertos, and discs of British music for cello and piano. In 2014 he was appointed artistic director of the Great Lakes Music Festival of Detroit. Mr. Watkins plays a cello made by Domenico Montagnana and Matteo Goffriller in Venice, c.1730.

industry_corpus2: Film & Entertainment


text:
Being modular means you can get started with prospecting with a sluice relatively cheaply while having room and option to grow as does your interest in Gold Prospecting.
Each Sluice has a removable Flare that is designed to channel water into your sluice and offers a slick plate area to dump gold bearing material onto when prospecting.
There are a few variations in this range and they are categorized by the width of the recovery system in the sluice. This is called Vortex Dream mat and is currently one of the most efficient gold recovery matting systems in the world.
Dream mat for this sluice range comes in 8, 10 and 12 inch wide lengths so when referring to different size sluices this is what we are referring to.
The actual lengths of these three sluices vary slightly due to the flare variation and the 10 and 12 inch modular flares fit inside the sluice when broken down. Without the flare all three sluice channels are 38 inches long.
This ripper little sluice is equipped with a removable flair header for ease of packing and storage, CNC slotted for easy removal of the sluice mat.
Each sluice is CNC slotted from the start to accommodate a range of accessories as can be seen here at sluice box accessories . Your flare can be removed to accommodate a header box, the walls have hold placement for self supportive fully adjustable leg kit.
There are options for the header box as well, you can remove the rear baffle and add a header flare kit which opens up your feed area and allows for a spray bar conversion.
Why convert to a spray bar?
When converting from a river sluice to a power sluice we have added water so we are no longer relying on sufficient flow in a stream, we can take this one step further and add pressure to our feeder box which aids in liberating gold from dirt and gravels. With better cleaning we can see better recovery especially when working clay's.
There's also an option to add a sluice classification tray which if you've added all the above accessories you have converted your river sluice into a fully functional forward classifying highbanker.
The tray also works in a river sluice without a head box allowing you to better work your material before exposing to the recovery system.
Running pumps to deliver water you want to run a minimum 3000 GPH for the 8 inch version, 3700 GPH for the 10 inch version and 4700 GPH for the 12 inch version.

industry_corpus2: Mining


text:
The all-new Renault Koleos SUV is available to order now, with prices starting from £27,500.
The first UK deliveries are expected in the summer.
The Koleos made its European debut at the Paris Motor Show in 2016. The large SUV will be the company’s flagship model in the UK, sitting above the Kadjar in the Renault line-up.
At 4672mm long, the new Koleos is about the same size as the Hyundai Santa Fe and Jeep Cherokee; and, just as the smaller Kadjar is based on a model from sister company Nissan, the Koleos is based on the X-Trail, with 210mm ground clearance and a driving position 150mm higher than in a traditional saloon.
The Koleos features some of the same key design elements other new Renaults have, such as the signature ‘C’-shaped lights at the front, and horizontal daytime running lights at the back.
The Koleos will be offered in a six-version line up based on two trim levels – Dynamique S Nav and Signature Nav.
Inside, Renault says it has focused on creating space for five occupants. Rear knee room stands at 289mm, and rear passengers also have access to dual air vents, two USBs, a central armrest with cupholders, and tinted rear windows.
Boot space is 458 litres with all the seats in place, and up to 1,690 litres with the rear seats down. The seats can be folded by pressing a button in the boot, and Signature Nav models come with a powered automatic tailgate than can be opened with a button on the keycard, or by waving a foot under the rear bumper.
Safety systems on the Koleos include advanced emergency braking, blind spot warning, lane departure warning, over-speed prevent with traffic sign recognition, and hill start assist. These are available across the line-up, along with a rear parking camera with front and rear parking sensors. Standard safety features include ABS, electronic stability control, cruise control, a speed limiter, six airbags, and seatbelts with pretensioners.
There is a choice of two diesel engines: a 1.6-litre/128bhp engine with six-speed manual transmission available in two-wheel drive, and a 2-litre/173bhp engine, available with either a six-speed manual or seven-speed automatic, in four-wheel drive.
UK pricing will start at £27,500 for the Dynamique S Nav dCi 130 Koleos, and go up to £34,200 for the Signature Nav dCi 175 Auto X-Tronic model.

industry_corpus2: Automobiles


text:
E-Loan New Zealand has been split in two, with its original home loan and credit comparison business to be handed off to The Warehouse - with the loss of jobs in the process.
E-Loan New Zealand has been split in two, with its original home loan and credit comparison business to be handed off to The Warehouse.
Eventures, the joint venture that launched the local E-Loan franchise will concentrate on a new business-to-business part of E-Loan that will tout its underlying software for use by other businesses, rather than the E-Loan franchise itself.
It is not clear at the moment how many of E-Loan's 17 staff will join CEO Bruce Gordon in moving over to The Warehouse and how many will be made redundant, but the eVentures says the business will be "scaled down".
Shareholders in the consumer unit – The Warehouse, eVentures and E-Loan Inc – "will be reviewing the revised operating arrangements at the end of a 12 month period," according to a statement.
EVentures CEO Cindy Mitchener says E-Loan met its launch targets, but "I just think that the macro environment changed on it, just in terms of the tolerance of its shareholders for its return to profitability and the tolerance of the market to fund a business that would return to profit over a longer period of time."
Mitchener says the new business model – a first for E-Loan anywhere in the world – came out of discussions she had with E-Loan's US owners.
"We talked about ways to add value. What was there that was really valuable? And having had a look at the market's reaction in New Zealand and the opportunity to access the Asian market, I said why don't we do this?
"[E-Loan's software] is a comparative engine that at the moment is applied in a financial vertical – but in a technological sense it can be a comparative engine for anything. If you market it as a piece of software as opposed to an E-Loan brand, you can sell it to one country 20 times."
Eventures New Zealand secured the sole rights to license the technology in the Asian market and Mitchener says there has already been interest from three countries.
Mitchener says she knows observers have been wondering what eVentures will do with the $30 million it raised from an IPO this year apart from paying salaries. Prospects of launching 50 major internet brands in the next three years look to have evaporated.
"We just need to put it all into context. It was May when we floated so it's been seven months and in that time we have launched two businesses [E-Loan and MessageMedia], both of which have now brought in strategic partners.
"The dot coms that did everything fast and furious are the ones that are now paying the price. Careful market analysis has been a plus for us. Wise and careful consideration of the use of money is in our shareholders' interests – and it's far better than the tech wrecks with 20 failed incubations on their hands."

industry_corpus2: Finance & Economics


text:
Anderson ---Such a tiny body lost in a vast maze of fast-flowing water.
People looking for the body of Lauren Anderson, a 2-year-old girl presumed drowned in a slough of the Nenana River, likened the task to finding a needle in a haystack. Except it's harder, said airboat owner and volunteer searcher Floyd Bullen, because "the haystack reaches clear to the ocean."
The odds of finding the girl's body seem slim. The search area -- the channels of the Anderson slough, the Nenana River and the Tanana River -- seem daunting. But such suppositions have little connection with the hearts of a mother and father buoyed by faith and prayers.
"We have to know what happened to her," said Zoanne Anderson, a lone tear resting upon her cheek. "We know she's not alive anymore, but we still have to take care of her body. It's the body we held and took care of and loved and kissed."
Anderson and her husband, Bruce, have revived a search that was suspended officially more than five weeks ago. Despite helicopters, airboats, tracking dogs and the diverting of a quarter-mile of the rain-swollen channel that the girl slipped into, no sign was found of her 20-pound body. The search continued for 11 days after Lauren disappeared while playing with four siblings and friends by the banks of the Seventeen Mile Slough on Aug. 15.
The Andersons waited until last week to resume searching, mainly because they didn't want to endanger volunteers during hunting season.
A core of searchers from Nenana and Tanana were busy through the week. Brian Charlie of Nenana estimated he had driven his boat up and down the river at least 100 times since Lauren disappeared.
"Natives all stick together when something like this happens," Charlie said as he and two men from Tanana took a short break on land Friday.
The three men bundled into Carhartt insulated overalls and Mustang survival coats before putting in on Seventeen Mile Slough again Saturday. Charlie and other searchers promised to keep looking until the rivers freeze.
Volunteers expect that to happen within two weeks. Winter's imminent arrival was apparent Saturday morning as a chill wind sent leaves scurrying along the slough's silt bars. Snow flurries whipped into the faces of searchers in motorized boats.
River conditions have changed since the original search. With cold weather lessening glacial melting, water levels have retreated, exposing wide silt bars and log jams.
About 30 people turned up to search the massive maze of channels, braids, chutes and rivulets on Saturday. A handler and dog from PAWS, a Fairbanks-based canine search and rescue squad, teamed up with members of the Salcha Rescue team to conduct a scent search.
Rob Weathers and Ed Keep-Barnes of Salcha Rescue canvassed newly exposed areas of the slough. After zipping out to their staked-out site in an inflatable raft, the pair walked hundreds of yards of banks and silt bars, jabbing ski poles 6 inches into the ground. They poked their probes into the river bottom as they waded mid-thigh through rushing water where there is a possibility Lauren's body might have gotten caught on a branch or logjam.
If the body is trapped under the silt, the men's probes are intended to unearth the scent. "If there's any scent, the dog will pick it up when he comes back by," said Weathers. "They're the best resource out here."
Diane Aldrich and her dog, Juba, trained to track cadaver smells, trekked over the slough's islands and banks, flagging several areas the black lab honed in on. Volunteers trailed them, digging into silty deposits beside the river-worn trunk of a fallen tree tagged by the PAWS pair.
If found, searchers said, the body probably would be unrecognizable.
Bruce and Zoanne said they are confident their daughter's body will be found. The couple said they are religious people who have been blessed in the past few weeks with some answers to their prayers.
"There's certain things we have been told that ... the body will be recovered in the search, that the Lord has a purpose in taking her body, and her body is being concealed for a period of time," said Zoanne. "It's been really hard to be patient and wait."
For much of the afternoon, the Andersons chatted easily with friends. "We've actually been doing pretty good," Bruce said. "Like my wife says, probably just because it hasn't hit us yet."
Bruce and Zoanne, who have two other children, 7-year-old Riley and 5-year-old Kira, tended a fire and offered food to volunteers from a search base established a few feet from where Lauren disappeared.

industry_corpus2: Others


text:
Weddings are a time to remember old stories and begin new ones.
Let Canyon Catering help you start your new story with an exquisite wedding menu that reflects your love story.
At Canyon, it’s important to us that you feel supported throughout the entire process of creating your perfect day, and we take great pride in providing exceptional full service wedding catering and event design for your special day.
We’re known throughout Southern California for creating unforgettable food experiences that are not only delicious but reflect your unique tastes and personality as a couple.
Please take a moment and check out some of the things our previous clients have said about our catering services in Orange County.
Canyon Catering offers a wide variety of elegant favorites and unique, personalized dishes that cater to every palate. Our Chefs delight in translating your vision into a completely customized menu that’s specific to your love story. Want to know more? Chat with one of our experienced Event Specialists for more detailed information on our full service wedding catering throughout Orange County.
Canyon Catering is known for exceptional food, impeccable event execution, and friendly service, but that’s just the beginning. Beyond our menu creation and food selection, we also have an extensive warehouse of materials for creative event design that will give your wedding the elegance and personality it deserves. We also collaborate with some of Orange County’s finest and most respected vendors in wedding design. Looking for a florist? We work with the best!. Need a signature cocktail to go with your fiancé’s love of Harleys? Not a problem! Our mixologists will create any custom drink you need. Cinnamon Roll Cake instead of the traditional four tier monstrosity? We’ve got you covered!
You wouldn’t buy a wedding dress without trying it on first, and the same should go for the menu on your big day. Canyon Catering is pleased to offer a complimentary tasting for four in our state-of-the-art tasting room in Orange. Contact Us today to schedule your free tasting. And yes, because we know you’ll want one, we do have doggie bags!

industry_corpus2: Hospitality & Catering


text:
You must advise our Technician of any persons on the property who have any allergy concerns and follow instructions from our Technician in relation to your Pest Treatment, in particular to precautions for allergy suffers.
We recommend that all food products be stored away, clothes be taken off clothes lines, and any shoes or toys be stored away prior to treatment. If possible any furnishings should be moved away from skirting boards edges, prior to the application of the contact agent.
If there are items underneath the home in raised homes, please ensure to make it accessible for our pest technicians to treat.
Avoid contact with treated surfaces until the agent has dried. This usually takes less than 2 hours from time of treatment.
Clear rubbish and debris lying around the home.
Cardboard and other clutter should be disposed of.
Fix any leaking plumbing and moisture around the home as this can create conducive conditions for termites.
Clear guttering of leaf litter and other debris.
If you have seen the signs of pests including noises, droppings, damage or mess, or see the pests themselves, the sooner you organise treatment, the sooner the issue will be solved.
If termites are discovered in or around your property, it is important that you do not disturb their environment, as this can cause further damage as they can relocate elsewhere.
Stop doing whatever it was that caused you to find the termites.
Call Allrid Pest Services for professional advice and to arrange an appointment to inspect and assess the problem.
Funnel web spider season is here.
Copyright 2018 © ALLRID Pest Services.
Andrew was very professional and knowledgeable. Fantastic service. Would highly recommend!!
Very honest and helpful Quick job and professional. Will recommend !


text:
We use the let statement to set a variable $plays equal to the collection of all 42 plays. We then use a for statement to iterate over the plays, doing something once for each play. Remember that the components of a FLWOR expression must occur in FLWOR (for, let, where, order by, return) order, except that you can have as many for and let statements as you want, and they can occur in any order with respect to one another. If there is a where statement, it must follow all of the for and let statements; if there is an order by statement, it must come next; and the return statement must come last. There must be at least one for or let statement and exactly one return statement; everything else is optional.
While we iterate over the plays with our for statement, we use an order by statement to sort them alphabetically, taking advantage of the fact that the first textual content of each play is the title, so alphabetizing by the entire text of the play is equivalent to alphabetizing by the title. Note that when we return the title of each play, the XPath in the return statement has to begin with the variable $play, so that on each of the 42 iterations we’ll be getting the title of the play we’re looking at at that moment.
Your assignment is to write XQuery that will query the collection of plays, find the three <speaker> element values that occur in more than ten plays, and return a list of those elements along with the names of the plays in which they occur. That is, you should write XQuery that generates the basic information in the preceding list. Once your XQuery is working, copy it into a plain-text document (not a Word document), save it, and upload it to CourseWeb. You can create a plain-text (that is, .txt ) document in <oXygen/> by creating a new document of type Text . We don’t need to see the output of your XQuery; all we need is the XQuery code itself.
How would you find all all of the speakers (that is, all of the <speaker> elements) in a play or in the corpus?
How would you find all the plays in the corpus in which a speaker with a certain name appears, and then count them?
How would you find all the plays in the corpus in which a speaker with a certain name appears, and then list their titles?
Some of the preceding questions are easier than others, but getting all the way to a solution means getting them all correct and stitching them together effectively, which is why we recommend developing your XQuery step by step and testing it after every step, so that when it breaks, you’ll know which statement caused the problem. If you can’t get all the way to a solution, that’s okay, but you can’t just give up; what you need to do instead is submit your solutions to as many of the pieces as you can (both the ones we list above and any others that you recognize as important). While this particular assignment is a bit (okay, more than a bit) artificial, the techniques required are very common in Real Life: find information across documents and create a report based on an aggregated result.
The plays are all in the TEI namespace. This means that you’ll want to declare a namespace prefix and map it to the TEI namespace, as you did in the last assignment. What tripped up several people in the last assignment, though, is that all element names in your XPath expressions require the namespace prefix. For example, if you’ve set the value of a variable $plays to the 42 play documents in the corpus and if you’ve also set the prefix tei: to point to the TEI namespace, you can get the titles of all of the plays with the XPath expression $plays//tei:titleStmt/tei:title. If you forget the prefix on either <titleStmt> or <title>, though, you won’t get any results because you’ll be looking for one or both of those elements in no namespace, and every element in this corpus is in the TEI namespace.

industry_corpus2: Programming


text:
ICC Iran's Consultancy Services is established and started activity since April 2012.
I. What ICC Iran's Consultancy Services Generally Do for Traders?
3- Educational articles on Incoterms 2010 and ICC Model International Sale Contract published in ICC-Iran's Weekly bulletin.
4- ICC Iran's Publications presented for sale at our office located in Tehran Chamber of Commerce.
The last action taken by our Consultancy Services is to perform a series of Q & A meetings in Tehran Chamber for business owners with pre specified topic to discuss and provide expertise comments assisting businessmen to find workable solutions for their technical problems in their day to day international operations. We also attend in face to face meetings with applicants and have on line and tele-advisory sessions with applicants upon request.
Our findings based on the results extracted from an evaluation form completed by the participants of said Q & A meetings shows that the results are satisfactory and have met with their expectations.


text:
This then prompted me to consider the converse proposition: Representation Without Taxation Is Tyranny. It would, of course, be a fallacy to think that this is entailed by the first proposition. But surely it is just as reasonable. It was accepted by most people as a fair limit on the franchise in the mid-nineteenth century. Why should people who are not taxpayers be allowed to vote money away from those who are? If we must have state services, it should at least be for those who pay for them to vote for which services they want and how much they wish to pay. To allow those providing, or living off, the services to vote is like allowing a shopkeeper to vote on what you must buy from him, or a beggar to vote on what you must give him. Naturally, I hear you say, but doesn’t everyone pay tax, at least on goods and services? And so is it not trivially true, insofar as morals can be ‘true’? No, they do not and it is not. Not by a very long chalk.
To take a clear case, when a direct state employee, such as a civil servant, receives his salary cheque there will be an apparent deduction for the amount of tax that he pays. As a matter of fact this is a mere book-keeping exercise designed to keep up the pretence that he is a taxpayer along with everyone else. Abandoning this pretence of taxpaying and simply paying him less in the first place would save taxpayers’ money in administration and make the political reality clearer to all.
So who does not pay taxes and so ought not to have an electoral vote? Judges, state-school teachers, all in local government, state policemen, all in the armed forces, all in prison, all in the NHS, all in the civil service, all employees of the BBC, all the unemployed, all in academia (except, perhaps, in the University of Buckingham), some farmers, some solicitors, maybe some barristers, any employed in businesses that receive tax-subsidies in excess of their tax-payments, and MPs with insufficient taxed market-incomes to cover their salaries. I cannot list them all, but you see the size of the problem. You can also see that there is no class conflict in any quasi-Marxian sense here.
Who, then, does pay taxes? Well — anyone who is left. If you are in any doubt as to which category that you are in then the simple test is to ask yourself whether, in your current position, you would have more purchasing power or less purchasing power if taxation were completely abolished.
That is rather a sweeping list- denying the franchise to “any employed in businesses that receive tax-subsidies in excess of their tax-payments,” for example, would mean that a great many people would have to wait for the results of quite a thoroughgoing audit of their employers before they would know whether they would have a place at the ballot box. And if we take Professor Lester’s “simple test” at face value, no one would be qualified to vote. If “taxation were completely abolished,” taking with it all enforcement of laws, one might expect new obstacles to be put in the path of wealth creation.
There are some who are on the periphery of net tax-receiving and whom it will not be possible to distinguish with certainty. These people receive most of their income from purchases by state institutions or state employees. The latter is especially hard to be sure of. For instance, those working for The Guardian and New Statesman &Society might just fit this category. But if it is too hard to prove then they might have to be given the benefit of the doubt. Though if the state sector shrinks, due to a new Taxpayer Democracy, then enterprises will decline to the extent that they necessarily depend on indirect state patronage. In the case of the latter two publications I would expect such journals as The Times and The Spectator to expand to replace them.
In view of the percentage of economic activity in modern societies that “purchases by state institutions and state employees” represent, one rather doubts that even The Spectator would pass this test.
And why stop there? If the employees of The New Statesman are disfranchised because most of their subscribers are net tax recipients, why should employees of the bar across the street from the offices of The New Statesman retain the right to vote? And if those workers are classified as net tax recipients because most of their income is derived from purchases made by net tax recipients, shouldn’t any purchases they make, and any purchase the bar makes, also be classified as a transfer of tax monies? Follow those knock-ons far enough, and again we come to a scenario in which voting is abolished altogether.
Moreover, while there are various schools of thought which propose that in a well-ordered society the laws defining those relationships among people which we call “property” could be written in a way that would reflect some moral reality given in nature, the radicalism of Professor Lester’s proposal would suggest that he does not believe that the UK has attained a particularly high level of justice. So, how can he consider any corporation chartered and regulated by the British state, even if the voting shares of that corporation’s stock are held by private individuals, to be less than suspect?
And what of tax recipients in other countries? To return to his examples of The New Statesman and The Guardian, while it may in 1996 have been the case that both of these publications derived most of their revenue from net recipients of UK taxes, two thirds of The Guardian’s revenue now comes from readers outside the UK, half of them in the United States. Few of these readers are in the pay of the British state, but it is possible that most of them are net tax recipients in their own countries. If so, would employees of The Guardian still be disqualified from voting in Britain because they are indirect recipients of US tax dollars?
Nor is that the only implication. Professor Lester is surely right that our conception of taxpaying is too narrow if it is simply limited to figures that appear on ledgers. I would not defend the idea that the line on a state employee’s pay stub indicating that some number of pounds or dollars has been deducted from his or her gross pay represents actual taxpaying. On the other hand, his conception of tax-receiving is just as narrow as this. So in the USA, profitable corporations pay their shareholders far less in dividends, and their executives far more in compensation, than do their counterparts in other advanced countries. This is largely the result of the US corporate income tax, under which companies pay taxes on money they distribute as dividends but not on money they pay to executives. Therefore, a rational analysis of taxes in the USA should classify as tax payments all compensation executives receive in excess of what their counterparts receive in countries with different tax regimes. That analysis would reveal that many of the individuals who are in the habit of regarding themselves as the USA’s greatest taxpayers are in fact net recipients of tax dollars. Professor Lester would have to deny them the franchise as well.
In fact, Professor Lester’s proposal might have some rather amusing consequences if applied to the USA. Not only executive compensation, but interest payments are also deductible from the corporate income tax. That encourages US firms to take on far more debt than do their counterparts in other countries. Those debt levels in turn give rise to the private equity sector, the “corporate raiders” who sometimes make such a big splash in the business pages. If we classify them as net tax recipients and on that account deprive them of the vote, we would suddenly have a bunch of disfranchised billionaires and centi-millionaires running about. I confess that I would find it difficult to refrain from laughing out loud if corporate raider-turned-politico Willard “Mitt” Romney were to lose the right to vote.
What brought this old column to my mind was an essay that popped up in my Twitter feed this morning, a 2017 piece by philosopher Philip Goff. Professor Goff begins with the observation that right-wing libertarians who denounce all taxation as theft are only the most extreme advocates of a widespread notion, the notion that what is listed on pay stubs and other accounting instruments as a payee’s pre-tax income is property to which that payee is morally entitled. Again, this is the fallacy that Professor Lester identified, equating taxpaying with ledger items rather than with the actual allocation of resources.
Your gross, or pre-tax income, is the money the market delivers to you. In what sense might it be thought that you have a moral claim on this money? One answer might be that you deserve it: you have worked hard and have done a good job, and consequently you deserve all your gross income as recompense for your labour. According to this line of reasoning, when the government taxes, it takes the money that you deserve for the work you do.
This is not a plausible view. For it implies that the market distributes to people exactly what they deserve for the work that they do. But nobody thinks a hedge-fund manager deserves many times more wealth than a scientist working on a cure for cancer, and few would think that current pay ratios in companies reflect what philosophers call desert claims. Probably you work very hard in your job, and you make an important contribution. But then so do most people, and the market distribution of wealth patently does not reward in proportion to how hard-working people are, or how much of a contribution they make to society. If we were just focusing on desert, then there is a good case for taxation to correct the amoral distribution of the market.
If we have a moral claim on our gross income, it is not because we deserve it, but because we are entitled to it. What’s the difference? What you deserve is what you ought to have as a result of hard work or social contribution; what you are entitled to is the result of your property rights. Libertarians believe that each individual has natural property rights, which it would be immoral for the government to infringe. According to Right-wing libertarians such as Robert Nozick and Murray Rothbard, taxation is morally wrong not because the taxman takes what people deserve, but because he takes what people have a right to.
Therefore, if taxation is theft, it’s because it essentially involves the violation of people’s natural rights to property. But do we really have natural rights to property? And even if we do, does taxation really infringe them? To begin to address these questions, we need to think more carefully about the nature of property.
Professor Goff distinguishes between three schools of thought. Right libertarians hold that all things that have value to humans gained that value because someone discovered those things and by his or her labor created that value. For them, it is a truth inherent in the structure of the world that each individual has inalienable right to possess the fruits of his or her labor. Property law represents an attempt to tease out the moral facts that make up this truth. Property law must therefore recognize ownership as a relationship between a particular person and a particular object, and it must prohibit all other persons from interfering with this relationship.
Left libertarians agree that property law is just if and only if it teases out moral facts about the relationship between people and things. However, they do not accept that these facts are as Right libertarians say they are. Rather, they believe that it is unjust for any one person to lay exclusive claim to nature. At its most extreme, Left libertarianism proscribes ownership of anything other than one’s own body. At its most modest, it lays down rules enjoining requirements for sharing what one does own, and insisting on joint responsibility among members of a community for the use of the resources under their control.
To bring out the difference, ask yourself: ‘Which comes first: facts about property or facts about property law?’ For the social constructivist, the right to property is not some natural, sacred thing that exists independently of human conventions and legal practices. Rather, we create property rights, by setting up legal institutions to ensure that people have certain legal rights over the material world. For the libertarian, in contrast, facts about property exist independently of human laws and conventions, and indeed human laws and conventions ought to be moulded to respect the natural right to property.
This distinction is crucial for our question. Suppose we accept the social-constructivist view that property rights are merely legal. Now we ask the question: ‘Do I have a moral claim on the entirety of my pre-tax income?’ We cannot argue that I am entitled to my pre-tax income on the basis of my natural property rights, as there are no such things as ‘natural’ property rights (according to the social-constructivist position we are now considering). So, if I have a moral claim on my entire pre-tax income, this must be because it is exactly the amount of money I deserve for my hard work and social contribution, presumably because in general the market delivers to each person exactly what they deserve. But we have already concluded that this is not a plausible claim. Without the belief in natural property rights, existing independent of human laws and conventions, there is no way to make sense of the idea that the deliverances of the market are inherently just, and hence no way to make sense of the idea that each person’s gross income (which is just the income the market delivers to them) is hers by right.
Here’s where we’re up to: to make sense of the idea that taxation is (moral) theft, we have to make sense of the idea that each person has a moral claim on the entirety of her gross income, and this can be made sense of only if property rights are natural rather than mere human constructions.
As already discussed, social constructivists do not deny the existence of property rights, rather they take them to be social or legal constructions, which humans are free to shape to reflect what they deem valuable. Jesus declared that ‘The Sabbath was made for man, and not man for the Sabbath.’ Analogously, for the social constructivist, property rights are made to serve human interests and not vice versa.
It is plausible that human flourishing requires certain legally protected rights to property, and hence most social constructivists will advocate a system of property rights. At the same time, there are other things of value – perhaps equality, perhaps reward for hard work and/or social contribution (which as we have seen is not well-protected by the market) – and in order to promote these other values, most social constructivists propose making property rights conditional on the payment of taxes. In the absence of pre-existing natural property rights, there is no moral reason to respect the market distribution of wealth (there will of course be pragmatic, economic reason, but that is another matter).
Professor Goff argues that Right libertarianism fails at two points. First, it cannot answer the basic claims of Left libertarianism, and so fails at the outset. Second, even if we choose to overlook this failing, it can defend the idea that gross income is a measure of special moral importance if and only if it can demonstrate that the market is operating in its best possible state, in no way distorted by political intervention. As this claim would leave Right libertarians without much of anything else to say, they would seem unlikely to adopt it.
I would like to add one point to Professor Goff’s description of social constructivism. Many years ago, I studied the legal codes of ancient Rome. I can’t say that much stuck with me from that study, but one thing I remember very clearly is that every time the ancients said they had “rights” they specified against whom they had those rights. That is to say, rights were definitions of what was and what was not allowed in particular relationships among people. The concept of rights is simply not relevant to relationships between people and inanimate objects.
A property right describes, not what may happen between a person and a thing s/he owns, but among various people who might encounter that thing. That’s why I can’t kick your door down, but a police officer with the proper warrant can. Your ownership of your door gives you rights against me that it doesn’t give you against the agents of law enforcement. Likewise with the various actions allowed a tenant and a landlord with regard to the same location. Or for that matter, with regard to the right of free speech a citizen may have against the state, as opposed to the rights that same citizens might have against the owners of a social media platform with terms and conditions specifying that they can “terminate your account at any time, for any reason or no reason.” You may be able to challenge their particular exercise of that right in court, but if so it isn’t because you have the same right against them that you have against the state. Rather, it is because there are rights built into the law of contract that sometimes override particular provisions parties may write into a particular agreement.
It seems to me that the social constructivist view of property law is obviously right, and that the both varieties of libertarian are simply being childish. If you disagree, well, there is a comment section.
Shortly before the stock markets closed yesterday afternoon, the US Supreme Court announced a ruling on the so-called “Affordable Care Act” (also known as ACA.) Health care stocks generally rose on the news of the ruling, in some cases sharply, while shares in health insurers showed a mixed reaction. Today, the trend has been slightly downward across the board.
A majority of the US Supreme Court held that the US government does have the power to compel citizens and other residents of the USA to buy health insurance. While the court rejected the Obama administration’s argument that this power, the core of the law, was within the scope of the authority the Constitution grants the federal government to regulate interstate commerce, it concluded that, because the law is to be enforced by the Internal Revenue Service in the process of collecting taxes, it is supported by the government’s authority to levy taxes.
In effect, the law establishes a tax that will be paid directly to health insurance companies. US residents who refuse to pay this tax will be assessed an alternative tax, one paid to the treasury. As written, the statute did not include the word “tax,” speaking instead of “premiums” and “penalties.” These words are euphemisms. This is clear not only from the Supreme Court’s legal reasoning, but also from the most basic economic logic. A law which directs people to dispose of their wealth in a particular way to advance a particular set of policy objectives is a tax, whatever label marketing-minded politicians may choose to give it.
Many supporters of the ACA object to the term “Obamacare.” The law was crafted on the model of a regime of health insurance regulations and subsidies enacted in Massachusetts in 2006. That regime is widely known as “Romneycare,” in honor of Willard M. Romney (alias “Mitt,”) who, as Massachusetts’ governor at the time, had been its chief advocate. So calling the federal version “Obamacare” is simply a matter of continuing to follow the Massachusetts model. Now, of course, Mr Romney is the Republican Party’s choice to oppose Mr Obama in this year’s presidential election. Therefore Mr Romney and his surrogates are creating much merriment for political observers by trying to attack the president’s most widely-known legislative achievement, which as it so happens is identical to Mr Romney’s most widely-known legislative achievement.
It seems to me very clear what Dr Newhall means to evoke in these sentences is the spectre of fascism. During the 1930’s, fascists in Italy, Britain, Belgium, and several other countries used the words “fascism” and “corporatism” interchangeably, and economic historians still cite Mussolini’s Italy, and to a lesser extent Hitler’s Germany, as examples of corporatist economics in practice. The American diplomat-turned-economist-turned-journalist-turned-pariah Lawrence Dennis argued in a series of books in the 1930’s that laissez-faire capitalism was doomed, that state ownership of industry was a dead end, and that the economic future of the developed world belonged to a system in which the state coordinated and subsidized the operations of privately-owned corporations. The most famous of the books in which Dennis endorsed this system was titled The Coming American Fascism.
Why does Corporatism favor Obamacare? Because Obamacare is nothing more than a huge bailout for another failing industry — the health insurance industry. No health insurer could continue to raise premiums at the rate of two to three times inflation, as they have done for at least a decade. No health insurer could continue to pay 200 million dollar plus bonuses to top executives, as they have done repeatedly. No health insurer could continue to restrict Americans’ access to decent health care, in effect creating slow and silent ‘death panels.’ No health insurer could do those things and survive. But with the Obamacare act now firmly in place, health insurers will see a HUGE multibillion dollar windfall in the form of 40 million or more new health insurance customers whose premiums are paid largely by government subsidies. That is the explanation for the numerous expansions and mergers you have seen in the health care industry in the past couple of years. You will see more of the same, and if you are a stock bettor, you would do well to buy stock in smaller health insurers, because they will be snapped up in a wave of consolidation that dwarfs anything yet seen in this country.
Certainly the health insurance industry was in trouble in 2009, and the ACA is an attempt to enable that industry to continue business more or less as usual. In that sense, it is a bailout. Indeed, the health insurance companies are extremely influential in both the Democratic and Republican parties, and there can be little doubt that whichever of those parties won the 2008 elections would have enacted similar legislation. Had Mr Romney been successful in his 2008 presidential campaign, doubtless he would have signed the same bill that Mr Obama in fact signed. The loyal Democrats who today defend the ACA as a great boon to working-class Americans would then be denouncing it in terms like those Dr Newhall employs, while the loyal Republicans who today denounce the ACA as a threat to the “free-enterprise system” that they fondly imagine to characterize American economic life would then defend it on some equally fanciful basis.
In a deeper sense, however, I disagree with Dr Newhall’s assessment quite thoroughly. A moment ago, I defined taxation as any law that requires people to dispose of their wealth in particular ways to advance particular policy objectives. If we think about that definition for a moment, we can see that the United States’ entire health insurance industry exists to receive taxes. In the USA, wages paid to employees are subject to a rather heavy tax called FICA. Premiums that are paid for employees’ health insurance policies are not subject to FICA, and so employers have an incentive to put a significant fraction of their employees’ compensation packages into health insurance premiums. Since the health insurers have been collecting taxes all along, it is quite misleading to call the ACA a bailout. It is, rather, a tax increase.
Now, as to the question of fascism, certainly fascist regimes did blur the line between the public and private sectors. The most extreme case of this was of course the assignment of concentration camp inmates as slave labor for I. G. Farben and other cartels organized under the supervision of the Nazi state. So it would not have been much of a stretch for fascists to grant corporations the power to collect taxes. Even if they had done so, however, fascists could hardly claim to have made an innovation. Tax farming, the collection of taxes by private-sector groups in pursuit of profit, was the norm in Persia by the sixth century BC, and spread rapidly throughout the ancient world. In ancient Rome under the later Republic, tax farming proved itself to be a highly efficient means of organizing tax collection. So the fact that tax farming is one of the principal aspects of the US economy is not evidence that the USA is a fascist or a proto-fascist regime. Indeed, the fact that the Supreme Court seriously considered a case that would have challenged the legitimacy of tax farming is an encouraging sign, however unedifying the opinions that the court issued as a result of that consideration might be.
Of course, in the ancient world tax farmers bid competitively for the right to collect taxes, and the winners put their bids into the public treasury. In the USA, there is no such bidding, and no such payment. Instead, wealthy individuals and interest groups buy politicians by financing their campaigns and their retirements. Perhaps we would be better off to adopt the ancient system.
At any rate, “fascism” seems a misnomer for our economic system, almost as misleading as “free enterprise” or as anachronistic as “capitalism.” A more accurate term, at least as regards the components that are dominated by tax farming, would be neo-feudalist. The US political class is increasingly an hereditary class; Mr Obama defeated the wife of a former president to win his party’s nomination to succeed the son of a former president, and now faces the son of a former presidential candidate in his campaign for a second term. This hereditary nobility will now sit atop a system in which the non-rich are legally obligated to pay tribute or provide service to those in power in the land, who will in turn honor certain obligations to them.
*Fascism being what it was, “not markedly successful in intra-party politics” often meant “shot several times in the head and dismembered,” as happened to Gregor Strasser.
“I see little difference between mandated car insurance and mandated health insurance—in most places, having a car is virtually a necessity of life” Car insurance and health insurance have a couple of things in common. The chief of these is that both categories of products are called “insurance.” The rest of the similarities, such as the fact that the some of the same companies sell them and some of the same agencies regulate them, stem from this point of vocabulary.
The similarities between car insurance and health insurance, however, are dwarfed by the differences between them. You choose an auto dealer, choose a car, negotiate a price for that car, arrange financing for it, pay that price, buy the fuel of your choice for it, decide which routine maintenance tasks you will perform on it yourself and which you will entrust to a mechanic, choose the mechanic who will perform those tasks, and pay that mechanic for those routine tasks, all without input from your insurer. If car insurance were the same thing as health insurance, you would be dependent on the insurer to make all of these payments and all of these decisions for you. To use mandates for car insurance as an analogy to justify mandates for health insurance, then, is like saying that because lightning rods protect your house from lightning, they should also protect your garden from lightning bugs.
If the USA’s political leaders were serious about controlling the cost of health care, in fact, they would move to make health insurance more like car insurance- not by making it mandatory, but by removing the tax incentives that reward employers for redirecting money from employee’s paychecks to health insurance premiums. Under our current system, a substantial percentage of the compensation US employers pay to keep their employees on staff goes, not to them in the form of money they can spend as they see fit, but to insurers to form funds from which employees can draw only in the form of medical expenses. Therefore, when those employees become consumers of health care they have no incentive to keep the cost of their health care down. Health care providers obviously have no such incentive. Even employers and insurance companies have only a very weak incentive to keep costs down, since employers are paying premiums with money that would otherwise go to the corporate income tax or to some other tax shelter. That’s why the cost of health care has for many consecutive years grown at a rate well in excess of the general rate of inflation, something which is not true of cars, car insurance, or any of the services car insurance usually covers.
If the corporate income tax were abolished, it would be possible for health insurance to become like car insurance. Consumers could choose and pay for their own routine health care, and pay also for insurance to cover catastrophic health expenses, as consumers now buy car insurance to cover catastrophic auto expenses. Doubtless, the modern world being what it is, there would be a political demand for substantial public sector subsidies for low-income people who have need of health care. So long as these subsidies were in the form of direct transfers of money to these potential consumers, they might leave the recipients with as much incentive to negotiate for lower prices as they have when considering the purchase of other goods and services that money could gain them. Not being as far to the right (or as secular) as most people who hang around here at Secular Right, I would be eager to support a generous program of subsidies along these lines.
Scientology may be one of those native religions that at first seems bizarre but adapts, grows and eventually thrives in our country’s fecund, undepleted spiritual soil.
Would that be a good thing? In many ways, no. It would mean more people reading L. Ron Hubbard’s tedious books when they could be reading real literature. It would mean more people suspending critical judgment, ignoring the factual record and insisting that Hubbard was a great warrior, adventurer, intellectual and teacher. It would mean more dollars misspent on auditing, instead of on good psychotherapy, badly needed prescription drugs or some really helpful classes at a community college.
On the other hand, if Scientology is still around in fifty years, some lucky Americans will discover in its practices the right cure for what ails them. For whatever reasons, either auditing or Hubbard’s “study tech” or Scientology communication classes will give them what public school—or a Freudian analyst or Judaism or Christianity or the Quaker meeting or the local Masonic lodge—could not. Scientology will give them a community. It will give them a way of life. Yet I remain worried about Scientology, worried enough that I can say this: I hope, fifty years from now, it’s not my children or grandchildren who turn to the church. But I also believe that freedom of religion is necessary. Without it, freedom of speech is a hollow guarantee.
Scientology may not last, but there will always be something like it. Reitman’s and Urban’s books are gifts to all religious people, especially Scientologists. They pay Scientology’s hierarchy the simple courtesy of holding them to adult standards of truthfulness and ethical behavior, and they confront Scientology lay people with some hard truths about their church. They also make the case—Urban’s book, explicitly so—that government and religion do not mix, and that perhaps it would be better, less entangling, to tax religious organizations. Reitman and Urban offer religions the respect they deserve in the form of the scrutiny they require. The Constitution, guarantor of free press as well as free religion, offers nothing less.
Most fascinating is Urban’s argument that Scientology has been instrumental in shaping how the US government defines religion. Beginning in 1967, when its tax-exempt status was revoked, the church fought a lengthy battle to have its exemption restored, infiltrating the Internal Revenue Service and harassing agents; in 1993 the IRS caved, offering Scientology a full tax exemption, sweetheart terms on back taxes and an unusual promise of secrecy (the deal was eventually leaked to the Wall Street Journal). Urban seems disheartened that Scientology bullied its way to victory—in Reitman’s book, IRS commissioner Fred Goldberg Jr. emerges as either a coward or a fall guy—but Urban powerfully makes the point that the IRS should not be in the position of deciding what is and is not a religion.
“The United States does not register religious groups and has no official hierarchy of religious organizations,” Urban writes. “And yet, federal income tax law does provide exemption for religious organizations, and, therefore, there must be some means to determine whether a group claiming to be religious is ‘genuine’ for purposes of tax-exempt status.” Supporters of religious tax exemption argue that it promotes religious charitable giving and prevents entanglement of government and religion. But if the government is going to grant religions special treatment, somebody has to approve that treatment, and it has turned out to be the tax man.
It would not be startling if, years from now, Scientology’s main legacy was its substantial contribution—if it can be called that—to tax law.
Professor Urban comment on a paradox which may be inescapable in a society that values religious freedom. If “the power to tax is the power to destroy,” as Chief Justice of the United States John Marshall wrote in the Supreme Court’s ruling in McCulloch vs Maryland (1819,) then one would think that religious freedom requires special limitations on the government’s ability to tax religious groups. Yet such limitations imply an official definition of “religious group,” which in turn implies an official ecclesiology. The “thirteen-point list of criteria” Mr Oppenheimer mentions is not the only test the Internal Revenue Service uses to determine tax-exempt status for religious groups, and that’s just as well. Criteria such as “a distinct creed and form of worship,” a “definite ecclesiastical government,” “a formal code of doctrine and/or discipline,” and “schools or courses for preparation of its ministers” would all tend to rule out, for example, many of the Quaker groups that played such an important role in the USA in the eighteenth and nineteenth centuries. Quaker ecclesiology in those days (and still, at least officially, for many Quakers today) regarded creeds, hierarchies, catechisms, seminaries, and ordained clergy as just so many idols and abominations, affronts to the Almighty. If they had allowed themselves to be carried away by testosterone, such Quakers might have looked at the thirteen points of the IRS list and declared them to be a definition of a godless group. Of course, if it were left up to people of that leading to replace the IRS list with their own definition of “religion,” I’m sure the result would be very nearly useless for purposes of deciding who should and who should not pay what tax. “[I]f the government is going to grant religions special treatment, somebody has to approve that treatment, and it has turned out to be the tax man.” Who else could it be, if not the IRS? Congress would never dare pass a law defining what constitutes a religious organization, and without official definitions any person or group could claim the religious exemption.


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Solar Thermal Installers and Technicians use specialized skills to install residential and commercial solar water heating systems.
Solar thermal installer jobs focus on installing, maintaining or repairing solar energy systems designed to collect, store, and circulate solar-heated water for residential, commercial or industrial use.These green job holders also may have to perform some plumbing, electrical, and roofing activities.
Solar water heating systems may be used to provide hot water to a home, a swimming pool, or for commercial purposes. Solar water heating systems are usually set up together with a conventional water heater for times when there is a lack of sunlight. There are two types of solar water heating technology: active and passive systems. Active systems use fans or pumps to move heat to warm water. Passive systems use sunlight to store energy and rely upon gravity to move hot water into a storage tank. They do not require pumps to move water. Residential solar water heaters generally consist of roof-mounted solar water collectors that directly heat water using sunlight or indirectly heat water by using solar collectors to increase the temperature of a heat-transfer material and pump it to a heat exchanger, which creates the hot water. For swimming pools, the water is pumped through a filter, then through a solar collector where the water is circulated to be heated by the sun, and returned to the pool.
Before the job can begin, solar thermal installers and technicians need to assess collector sites to ensure structural integrity of potential mounting surfaces or the best orientation and tilt for solar collectors. They also need to determine locations for installing solar subsystem components, including piping, water heaters, valves, and ancillary equipment. To ensure safety, they need to identify plumbing, electrical, environmental, or safety hazards associated with solar thermal installations.
Solar thermal installers and technicians determine the type of system to be installed, i.e. whether it is active direct or indirect, passive direct or indirect, or pool solar systems. During the installation, solar thermal installers and technicians plan the layout of the system by determining the placement of tanks and pumps. They also perform on-site evaluations to ensure the best placement of solar panels to obtain optimal sun exposure. Solar thermal installers and technicians mount pre-assembled solar panels or systems. They install storage tanks or heat exchangers into existing tanks. They also install pumps, valves, pipes, and ducts. Solar thermal installers and technicians set up and adjust electrical or electronic controls and sometimes do routine maintenance. In new construction, they follow blueprints to connect piping, ducting, controls, and wiring. Solar thermal installers and technicians also demonstrate start-up, shut-down, maintenance, diagnostic, and safety procedures to solar thermal system owners.
Solar thermal installer jobs consist of working outdoors in all types of weather. Their work requires lifting heavy tools and equipment as well as the ability to work on rooftops and in tight spaces. Additionally, solar thermal installers and technicians may risk injury by cuts from hand and power tools. They can minimize risks by following proper safety procedures. Most solar thermal installers and technicians work 40 hours per week, but they may work much longer hours during the spring and summer due to demands. Harsh weather conditions, such as thunderstorms, may delay work schedules.
Obtaining a green job as a solar thermal installers and technicians typically requires a high school diploma or the equivalent and some construction experience. Entry-level solar thermal installers and technicians generally receive on-the-job training by working as a helper to more experienced employees. Many entry-level solar thermal installers have attended an apprenticeship program for one of the construction trades such as carpenters, electricians, heating and air conditioning installers, plumbers, or sheet metal workers. Generally, beginning solar thermal installers and technicians also attend solar technology programs at community colleges or vocational schools to acquire the technical skills needed for the solar industry. Many employers prefer to hire individuals with solar thermal installation experience. However, some will accept experienced plumbers and electricians.
High school preparation courses in English, mathematics, physics, computer technology, drafting, blueprint reading, and shop courses are helpful for candidates interested in becoming solar thermal installers and technicians. Preparatory training programs for solar thermal installers and technicians are also available through Regional Occupational Programs (ROP). Programs include Building Trades, Construction Technology, Electrical Apprenticeship, Heating, Ventilation, and Air Conditioning (HVAC), and Plumbing.
Individuals working as employees work under the license of the employer. Those wishing to enter self-employment as a solar installation contractor must pass a written exam, along with a fingerprint background check to obtain a specialty Solar Contractors License. Certification is voluntary. However, certification broadens skills and enhances employment opportunities. The North American Board of Certified Energy Practitioners (NABCEP) offers professional certification to qualifying applicants. Candidates must be at least 18 years of age, pass a written exam, and provide documentation of a minimum of four years’ experience installing solar hot water systems or two years’ experience installing solar pool heating systems. Continuing education is required to maintain NABCEP certification. Applicants must complete 18 hours of continuing education within three years of their initial certification. The educational requirements consist of six hours reviewing the National Electric Code, six hours covering NABCEP Task Analysis, and six hours of photovoltaic or renewable energy instruction. In addition, installers must provide evidence for completing the installation of three solar thermal systems during the three-year certification period.
The Bureau of Labor Statistics (BLS) indicates a bright outlook for Solar Thermal Installers and Technicians and expects employment of this field to grow between 10 to 19 percent from 2010 until 2020; about the average for all green jobs. The BLS projected 23,200 solar thermal installer job openings between 2010 and 2020, and noted 45,000 jobs are currently filled. Titles included Solar Energy Systems Installers; Solar Hot Water System Installers; Solar Thermal Repair Technicians. The BLS further reports that the median annual wage for salaried Solar Thermal Installers and Technicians was $34,990 in 2012 with median hourly wage of $16.82. Wages and benefits vary by employer and geographic location.

industry_corpus2: Power & Energy


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Missed some filings so has not been trading on the TSX. Looks like a pretty serious situation when there's multiple years of filings that have to be done. Doesn't follow this company any more, but stopped as it was one of those perpetual disappointing management teams.
They have good software. Last year, they lost $.16, this year they'll earn $ .04 and next year $ .08. Every quarter last year, they lowered guidance. Too expensive.
Ranks in the top 5% of the database. Appears attractive, but they are cautious because only 2 analysts cover the stock. Earnings are expected to triple.
Would be a good candidate for a takeover. Data storage space is very important. Getting a lot of good traction.
Has a 78 PE. Doing well, but very expensive.
Ranks on the borderline top third of their Quant database model. Earnings are expected to go from negative to positive. Not cheap.
Record revenue growth. Not sure if their technology will be adapted.
Ranks in the bottom 5% of their database. Expecting a loss.
Be careful. In this market it could suffer disproportionately to other techs.

industry_corpus2: Computing & Telecommunications


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If the recent nice weather hasn't got you thinking spring, I'm not sure what's wrong with you. However, it does look like things are cooling off this weekend and perfect to head down to Montrose and Green Works Hydroponics FREE growing class.
Growing all starts with seeds, right? Makes sense that this Saturday's class is all about seeds. The last Saturday of every month they offer a free class at 1 pm. This Saturday's expert is a certified botanist from the University of Hawaii. The class will feature lessons on seed starting and cloning. The class also covers everything you need to know about how to cut the plants properly for good rooting and how to get you seeds to germinate.
Green Works Hydroponics is a family operation. Tammie and her Veteran Father run the store alone with the assistant manager, Skye.
They are your local go to shop for all your organic growing needs. They're also involved in the Veterans community. They support the Welcome Home Montrose Organization and Warrior Resource Center. As well as The Elks Lodge Vets programs.
Their friendly staff has a diverse knowledge in organic, sustainable, agricultural, indoor, outdoor, hydroponic, aeroponic and greenhouse gardening. Their soils are only stored indoors, which is essential to keeping pests under control with indoor gardening.
Every Tuesday they offer 10% off all in-stock inventory and a free gallon of our Living Compost Tea (brewed on site fresh daily) to all of our current and past military persons.
So think "Spring" and get down to Green Works Hydroponics for their FREE class and get to know the crew.

industry_corpus2: Agriculture & Fisheries


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See other types of restaurants & cuisines in Placerville, including area Italian and Ice Cream.
In nearby El Dorado Hills, take a look at a number of other restaurants, including Masque Restaurant and Asahi Sushi.
Check out our sister restaurant guide in Mineola, NY, including our comprehensive list of Bars and Chinese dining in that region.


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avaliable at Windsale online store.
impressive stuff at Windsale online store.
and other women related items to shop.
The PowerPoint PPT presentation: "Affordable Leggings for Women Online | WindSale.co" is the property of its rightful owner.


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The BIG Switch patch is LIVE and on SALE too!
After many months Wulverblade’s BIG v1.1 patch is out now!
It’s been a long journey to get here but we’ve finally managed it. The v1.1 update of Wulverblade is out now and its PACKED with great features based on the feedback from our fantastic fans.
Boss Checkpoints – The other big request was boss checkpoints. For the folks struggling with the difficulty the check-pointing was making things even harder, so there is now a checkpoint before each boss!
BEAST mode – This is the extra mode that is currently locked on the main menu. Once you’ve complete the game this unlocks and, well, let’s just say you’ll be wanting to play the game through again! For those that have completed the game on other systems and had access to this mode, they’ve loved it and we hope you do to. Its seriously good fun!
Missing achievements – A few folks had mentioned that their achievement’s had disappeared. Worry not, they’d not gone, they just weren’t visible due to a small glitch which has now been quashed.
As you can see this is one meaty update with lots included, we just wish we could have got it to you sooner.
This update was originally complete and submitted to Nintendo back in December with the plan of it going live whilst we were still in our exclusivity window with Nintendo. Sadly, we hit some HUGE roadblocks. Namely, one monster bug that only Nintendo could see. We’d bug tested the patch like crazy on all our available systems and it ran like a dream, but at Nintendo, they were seeing a crash bug that we simply couldn’t replicate on any device. You can imagine how hard it is to fix a bug that you simply cannot see nor reproduce. After many months of back and forth we finally got to the bottom of the issue. The bad news was that the sheer degree of changes we’d had to make to uncover this bug and then fix it in turn created some new issues. Many months and many changes later the patch has now been greenlit by Nintendo and is running like a dream.
We were gutted that we couldn’t get this out earlier, especially for the fact that the update flew through first time on all other systems without a hitch. You can imagine our dismay when this initial bug was still causing us issues months later on Switch. You can rest assured that the Switch version has had way more time lavished on it than any other version to date though. It’s been our bestselling platform and the one we’ve worked tirelessly to support. Finally we’ve got the patch out!
You’ll be glad to know that Switch sales were MUCH higher than the other systems. In fact, Switch sales are way beyond all the other systems combined! And last but not least, one stat that still blows us away is that we don’t foresee Steam’s year one sales even matching Switches DAY 1 sales! Bonkers right? The Switch certainly has proven to be a fab system for us. We’ve not got a point of breaking even yet but sales have been good in general and it’s just a joy to hear people’s enjoyment of the game.
To celebrate the launch of the patch we’re running a 33% off sale on the US eShop for one week starting TODAY! Grab it whilst it’s cheap and enjoy all the new features! The sale will be extended to the EU soon too.
We’d like to say a MASSIVE THANK YOU to both our wonderful players and also the amazing community over at Nintendo Life for your input, feedback and coverage. It’s really meant a lot to us.
Now go slay some Romans, make use of those new checkpoints, enjoy the performance upgrades and work your way up to unlocking the new BEAST MODE!
Cheers for all the hard work and a wonderful game guys! I was only able to complete the main story when my brother joined in to help kill Primus Pilus as I could not defeat him on my own no matter how many times I tried! I now have the Beast mode to look forward to and shorter load times.

industry_corpus2: Gaming


text: Libraries, Committee on East Asian (1982) "A Note from the Chairperson," Journal of East Asian Libraries: Vol. 1982 : No. 68 , Article 2.

industry_corpus2: Subject Education


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The theory: In 1997, Bryan Hance, a student at the University of Arizona, began to investigate cryptic ads that run every year on 1 May in the student newspaper, The Daily Wildcat. After a bit of research, he found out the ads go back as far as 1981, potentially further. It's still going on today, and you can see the 2016 May Day ad here. The theory is that the ads are communication between a group of intellectuals, and Hance believes the ads contain meeting dates, past and future, for a secret society that is planning for an economic and political revolution. Hance tracked the ads for the last 10 years to a lawyer, Robert Hungerford, who claims to have no involvement with the creation of the ads, but says he is just asked to send them to publish.
Any proof? Most ads feature incredibly obscure historical references, symbology, and mathematical calculations, so it's likely they aren’t just nonsensical ramblings but are the result of a deliberate, careful effort. Hance and a friend working with him were contacted in 1999 by a member of a group called The Orphanage, saying that the adverts are part of a larger cause, and the group have supposedly sent him clues and donations over the years. A letter to Hance from The Orphanage ends with the sentence, "The day you can see the door, you will be welcomed inside."
The theory: Roman Emperor Otto III misdated the Western calendar 297 years because he liked the idea of ruling in the year 1000 AD. Otto, the Pope, and others filled in this "phantom time" with some completely made-up history: the Early Middle Ages. If this is true, the current year is actually 1719.
Any proof? Surprisingly, yep. There are literally thousands of recognised forgeries of documents from the early Middle Ages that claimed to be written hundreds of years before they were, and describe events in detail, centuries before they happened. A huge majority of these were made by the Church. There is also hardly any literature, art, records, or cultural artefacts from Western Europe in this period, nor any real progress in agriculture or technology – hence the term "the Dark Ages". Read a paper about it here.
The theory: Internationally recognised food standards and dietary guidelines, called Codex Alimentarius, are actually a method of "soft-kill eugenics" designed to kill a bunch of us off to reduce the planet's population down to a more manageable level.
Any proof? Well, the first warning sign is the dodgy name: Codex Alimentarius sounds pretty sinister (though it's just Latin for "food code"). Believers claim the codex tries to hide the benefits of herbal medicines and will restrict access to vitamin and mineral tablets. They also say the codex has renamed over 300 known poisons as safe food additives.
The theory: Since about the mid-'90s, some people, including some more famous believers, believe the cloud-like vapour trails emitted from planes – contrails – are actually chemtrails. Chemtrails supposedly are vaporised chemicals being sprayed into the atmosphere that aim to make the population ill and control the weather. There's a sizeable campaign in the UK devoted to raising awareness of it.
Any proof? The theory was kicked off after the United States Air Force wrote a strategy paper that outlined possible ways the military could theoretically modify weather. Photos of planes with barrels installed in the passenger space (said to be "dispersion systems") are available online, but their purpose is actually to simulate the weight of passengers on test flights.
The theory: Shape-shifting reptile aliens control Earth by taking on a human form and gaining political power to manipulate humanity. "They" are the royal family, European aristocracy, and various global leaders — including David Cameron, and probably Theresa May — and the rest of us are humble "sheeple". This theory is rooted in ideas from the 1888 book The Secret Doctrine, which is a study on the origin of the universe and humanity. It's not exactly a "fringe" theory either as some 12 millions Americans believe the US government is run by lizard people – or reptilians.
Any proof? Pretty much everything – e.g., the NSA, fluoridated water – is "evidence". David Icke argues that they altered our DNA, making us easier to control, and points to humans having reptile genes in our brains as evidence of this. In the 1960s, a police officer claimed to be abducted by reptile-like aliens. There are also a lot of videos of people claiming to have footage of reptilians shape-shifting.
The theory: The High Frequency Active Auroral Research Program (HAARP) was actually a weather-control facility, surveillance centre, and mind-control hub. Its official purpose was to analyse the ionosphere. HAARP had a main facility in rural Alaska, with hundreds of large antennae rising from the ground, forming what looked like a "bionic forest", which seems to have fuelled a lot of the conspiracies.
Any proof? Dr Rosalie Bertell, an American scientist specialising in the ionosphere, warned about the usage of HAARP as a military weapon, writing that it could "deliver a very large amount of energy, comparable to a nuclear bomb". There have also been a bunch of claims that it's triggered various recent natural disasters, though none with any proof.
The theory: The Earth is not spherical, it's just a straight-up flat disc. We all believed this theory until Pythagoras, (and later, Aristotle) introduced the Spherical Earth model. We had no way to prove it, because we didn't have the technology to fly up high enough to give us a true perspective of Earth. In the midst of the nuclear, arms, and space race in the 1950s, the US and Russia realised they were completely wrong about the Earth's shape. Except by then people had believed the Spherical Earth theory for centuries, and they were in way too deep. Global powers have since kept up the lie through faked space exploration and doctored photos of "the globe." The US Government uses the funding NASA gets for space missions to instead maintain huge power and wealth.
Any proof? There are so, so many videos "disproving" that the Earth is spherical. Flat Earth Society claim to have testimonies from several pilots saying that no curvature can be seen at Commercial Airline heights. They also say that the horizon always rises to meet eye level, which is impossible on a spherical earth. They question why there are so few direct flights in the Southern Hemisphere, and why flight paths in that region are so complicated. "Flatists" argue the Antarctic Treaty of 1961, which made the Antarctic uninhabitable and unownable (and still applies today) was to ensure no-one goes to the "edge" of Earth.
The theory: The British Foreign Office was (partially) responsible for the bloody overthrow of Indonesia's first president, Sukarno. The office has always denied that it had anything to do with it.
Any proof? A British ex–Foreign Office agent worked with MI6 and GCHQ in Indonesia in the early 1960s. He says he was given a budget of £100,000 and told to do pretty much anything to get rid of Sukarno. The CIA created a fake pornographic film with a Sukarno lookalike in an apparent attempt to discredit him. Yes, really.
The theory: The Denver Airport, which opened in 1995, is a front for an underground military bunker.
Any proof? Well, first off, there's the terrifying murals depicting mass genocide that are throughout the airport. It also was around $2 billion over budget, and it's not clear what that money was spent on. It's nearly twice as large as the next biggest US airport, and its funder – the New World Airport Commission – doesn't seem to exist. It also has a dedication stone with a Masonic symbol on, which is really not helping with the whole conspiracy theory thing.
The theory: The US military allegedly carried out experiments in October 1943 where the US Navy USS Eldridge, stored in Philadelphia Naval Shipyard, was made invisible. Not only that, but it appeared in the seas around Norfolk, Virginia, some 200 miles away. This was part of an experiment to make ships invisible to enemy devices. Crew members reported nausea, some sailors became embedded in the ship structure, and others went mad.
Any proof? Carlos Allende, a sailor, claimed to have seen the ship appear (and disappear again) in Norfolk but didn't have any proof. The Navy did conduct experiments in the 1940s to make ships "invisible" but with a completely different set of desired results.
The theory: The think tank RAND is working on a new world order and basically controls all of us. It has steadily used its influence to replace rights with choices since the 1950s and aims to turn the world into a completely rational one, where love and selflessness no longer exist. It uses manipulative techniques to control dissent and create a "consensus" that works in its favour. It's part of the wider Illuminati conspiracy, where RAND is a tool to implement propaganda and social control, to help the Illuminati carry out its plans of an authoritarian world government.
Any proof? RAND has been a major player and influencer in government decisions, policy, and development for decades. It's funded by a load of national security agencies and the largest corporations in the world. Plus it's really hard to nail down exactly what its views are. This all combines to create a perfect storm for conspiracy theories.


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“‘I know your works, your love and faith and service and patient endurance, and that your latter works exceed the first. But I have this against you, that you tolerate that woman Jezebel, who calls herself a prophetess and is teaching and seducing my servants to practice sexual immorality and to eat food sacrificed to idols.
What happens to a person or a church which continues to compromise? What happens to a person or a church when they continue to expose themselves to evil, danger and non-truth? In a word they become corrupt.
Corruption is being consistently ungodly and unrighteous. It is the inevitable result of compromise. When an individual or a church opens itself to spiritual or moral danger and fails to recognize and repent of it then such compromise will dominate them. They will become corrupt. This corrupting influence may occur by a handful of people or just one.
How does the church find itself in danger of compromise? The Compromising Church Denys faith in Jesus Christ Alone as Lord. Vs. 14-15. But I have a few things against you: you have some there who hold the teaching of Balaam, who taught Balak to put a stumbling block before the sons of Israel, so that they might eat food sacrificed to idols and practice sexual immorality. So also you have some who hold the teaching of the Nicolaitans.
The compromising church holds to of Balaam. This means that the church compromises itself by idolatry.
To compromise is to make a deal between different parties where each party gives up part of their demands. You give up something, and I’ll give up something I order to reach a common goal. We both might not get all that we want or requested, but we both achieved and reached a common goal that will benefit both parties involved.
To compromise is to make a deal between different parties where each party gives up part of their demands. You give up something, and I’ll give up something I order to reach a common goal.
The early church pastor named Polycarp is a celebrated figure in the history of the church. A direct pupil of the apostle John, Polycarp lived between 70 and 155 A.D., connecting him to both the biblical apostles and the age of the early church fathers.
He achievements include his letters written to the church at Philippi, in which he encourages the members to remain strong in their faith and to flee from materialism.
Revelation 2:8-11. “And to the angel of the church in Smyrna write: ‘the words of the first and the last, who died and came to life. “‘I know your tribulation and your poverty but you are rich) and the slander of those who say that they are Jews and are not, but are a synagogue of Satan. 10 Do not fear what you are about to suffer. Behold, the devil is about to throw some of you into prison, that you may be tested, and for ten days you will have tribulation. Be faithful unto death, and I will give you the crown of life.


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Located in St. Marys, Pennsylvania, Accu-Chek Machining Inc is a low to high volume production machine shop that uses the most up-to-date machinery. Before Accu-Chek implemented the E2 technology solution by Shoptech, everything, including managing tooling for jobs, scheduling jobs, and configuring production and daily rates, was done by hand. “Those tasks, along with a package for accounting, payroll, and quoting, made everything very time consuming to pull together and soon became an overwhelming task,” according to David Fox, Sales Manager at Accu-Chek. “We looked over a lot of packages but a lot of them never had a complete package…and it was compatible with our payroll package, we felt that for that kind of price we couldn’t go wrong,” Fox added.
PC’s were strategically placed throughout the shop.
Ease of use – Employees “bought into” the system.
“The impact of going paperless Increased productivity on the shop floor. Employees are all working on the same page. No time is wasted searching for documents,” according to Ventura. The company has better job tracking, job status and progress of components. The E2 solution implemented by Shoptech helped scheduling as well as improved quoting, since the actual times are more accurate. Estimators are better informed.
Ultimately, beyond the lean process improvements, MPT has happier customers because of on-time deliveries and promise dates are more realistic. The average dollar per hour has increased with more profits dropping to the bottom line.
The make to order (MTO) strategy only manufactures the end-product once the customer places the order. This can create additional wait time for the customer to receive the product, but allows for more flexible customization compared to purchasing from inventory. The make to order (MTO) strategy relieves the problems of excessive inventory that is common with the traditional make to stock (MTS) strategy. The make-to-order business needs to have effective and accurate estimating and quoting as well as BOM’s (bill of materials), Order Entry, Scheduling, Job Costing and Tracking, Purchasing, Quality, Inventory Control, and Full Accounting.

industry_corpus2: Manufacturing


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Chibebe Now Available at Pumpkin Patch!
Home Blog Chibebe Now Available at Pumpkin Patch!
Australian baby product company Chibebe is pleased to announce their new partnership with one of the most popular children’s clothing brands in the world, Pumpkin Patch. Beginning in early May of 2013, Chibebe’s line of snuggle pods and other accessories will be available for purchase via the Pumpkin Patch site at www.pumpkinpatch.com.au and www.pumpkinpatch.co.nz.
For more information on Chibebe and their products, visit www.chibebe.com.au .
Chibebe (pronounced chi-be-be) is a baby range of high quality, tested products. Chibebe isn’t just another baby brand. It’s the brand that parents come to when they not only care about their child, but also style and, most importantly, safety.
Chibebe deals with an accredited agency for testing compliance that is familiar with the company, and understands the Chibebe need for high quality. Products are not only tested for mandatory Australian standards, but also for additional voluntary standards, to meet the health and safety needs for your baby.
Quiz: How Much Do You Know about Chibebe®?
Snuggle Pods by Chibebe receive the Seal of Approval from AWHONN!
Chibebe USA is now proudly supporting Coping With LM!


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Cheri Blomquist is a former homeschool mom with eight years of experience teaching her own children and four years teaching for homeschool groups. Currently, she teaches writing online through her website, The Denim Beret: Writing and Literature for Teens, and is working on several book projects. For parents who want to help their teens choose edifying reading entertainment, she also runs the young adult book review website What's In It? The Concerned Parents Guide to Young Adult Literature. Cheri lives in Colorado at the southern edge of the Denver metro area with her husband and five children.
American Folklore: This class will be a semi-formal introduction to both folklore as a general subject and our own national treasury of folklore. Our focus will primarily be on stories, poems, and songs, but we will enjoy various aspects of our national folklife, as well. Because most students have already experienced some American folklore during the natural course of their lives, this class will go a little deeper than surface enjoyment. We will cover six regions of the country systematically after our opening study of American Indian folklore. Within each region we will focus on one or two kinds of folklore in order to better understand the nature of folklore, and we will highlight “folk music of the week” (instruments, songs, and dances).
The Benjamin Franklin Writing Method explores how a man with limited educational opportunities became one of the literary lights of the nation. In this 24-week course your student will follow in Benjamin Franklin’s footsteps by borrowing his step-by-step study method to improve his/her writing. Each lesson will offer a different selection to study. Topics studied include active reading, notetaking, narration, analysis, and writing in a variety of literary genres.