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Descendants - Evia

Doll Daughter Ice Queen, the recommended age from 6 years
incl. VAT £25.90
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Descendants - Evia £25.90 Last 2 pieces in stock

Descendants - Evia

The mother of a teenager 16 years Evie is Grimhilde, Queen hostile to the innocent Snow White. She had her upbringing certainly does not pass anything good. Evie loves fashion and indulging in creating their own styles and designs. The remaining time is devoted to communicating with magic mirror. Armed with this ominous gift from his mother went to the Kingdom Auradon the dream of finding the perfect prince. Can lead to an awareness that life is something more than just about being beautiful?

Key Features

  • Faithful rendition of offspring iconic villains from Disney stories
  • The modern and colorful design
  • Fun for hours
  • Suitable already for children from 6 years

Toy meets European Parliament and Council Directive 2009/48 / EC of 18 June 2009 on the safety of toys and all legal standards under Czech legislation. Of course there is a declaration of conformity.

Recommended age from
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HB Racing Carbon Battery Holder Set (Shorty)

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This is the HPI Racing Battery Holder Set for the Hot Bodies D413 Buggy. This holder is intended for use with a shorty battery pack.

This product was added to our catalog on July 29, 2014.

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Casino Theme Party Supplies

Snake eyes. Anticipation of the River Card. What else excites party goers like a Casino party?

We have all the decorations and party favors you need for the perfect Las Vegas-themed celebration. Decorate with our fabulous casino backdrops, playing card decor, festive centerpieces, and stylish banners.

Don't forget the party favors. Hand out fun bead necklaces and Casino themed party wear. Your guests will feel like they're on the Vegas Strip!


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FLCL (Novel 1)

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z all box sets
allvideo BluRay DVD VHSmanga e-manga bookCD

Title: FLCL
Volume: Novel 1
Pages: 192
Distributor: Tokyopop

Release date: 2008-03-11
Suggested retail price: $9.99
Age rating: 13+

SKU: MX-04983
ISBN-10: 1427804982 1427804982
ISBN-13: 9781427804983 9781427804983

Naota's life is not simple. He lives with his eccentric father and grandfather in a city distinguished by a gigantic hand-iron shaped factory perched on a hill. His brother's ex-girlfriend makes passes at him. And to top it all off, an impish, playful alien has run him over with her Vespa and smacked him in the head with a bass guitar! Little does he know that this is only the beginning of his involvement in an interplanetary ideological war.

Written by Yoji Enokido.

(added on 2007-11-14, modified on 2007-11-14)

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Groupon Recovering from Yesterday's Smackdown

Before you go, we thought you'd like these...
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Shares of Groupon Inc. (NASDAQ: GRPN) fell more than 3.5% yesterday, the day before the company is scheduled to report third quarter results. Today's earnings report will mark the fourth full-quarter of Groupon's existence as a publicly traded company.

The first year has not been kind to the daily deals pioneer. Shares have fallen about 85% since the company's IPO at $20 a share. Groupon posted its 52-week low last Friday, following the announcement of an SEC inquiry related to the company's restatement of its fourth-quarter 2011 results. The government wants more detail from Groupon related to the company's estimates of the level of refunds it will have to make to customers under the "Groupon Promise" program.

In a response to the SEC, Groupon said, "The maximum amount of future or potential refunds, or total unredeemed vouchers, is not a metric that the company currently evaluates." That is probably not going to appease the SEC.

For the third quarter, Groupon is expected to post earnings per share of $0.03 on revenues of $590.12 million. The EPS estimate has fallen from $0.05 in the past 90 days. In the second quarter the company posted EPS of $0.08 on revenues of $568.3 million, topping the consensus EPS estimate but missing on revenues by about $5 million.

Strong top-line growth has not been matched by profit growth, and the likelihood is that costs keep climbing as the company tries to beat back competitors. One analyst cited at MarketWatch expects gross billings to rise by 12% sequentially in the third quarter, to $1.3 billion. If that's the case, then the consensus top-line estimate is probably too high. The more Groupon has to pay to maintain its connections with its customers and beat back competitors, the lower profits will be. And if the SEC has its way, Groupon is going to have to shine a light on how it estimates future refunds and that won't be very pretty either.

Shares are up today as we await the company's earnings results after markets close today. Currently the stock trades up about 2.7% at $3.86 in a 52-week range of $3.68 to $26.90.

There could also be some short covering today. As of October 15th, some 32 million (13%) of Groupon's shares were held short.

Paul Ausick

Filed under: 24/7 Wall St. Wire, Internet Tagged: GRPN
Read Full Story

S&P 500 2,271.31 7.62 0.34%
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Wakad, Wakad, Pune,

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iCloud Photo Library

iCloud Photo Library automatically uploads every photo and video you take, making them accessible from your iPhone, iPad, iPod touch, Apple TV, Mac, or PC and on iCloud.com. By storing your entire library safely in iCloud, you’ll have more space on your iPhone to take more great shots. iCloud Photo Sharing makes it easy to show off just the photos and videos you want to just the people you want to see them.

Learn more

iCloud Drive

With iCloud Drive, you can securely store all your files in iCloud and access them from your iPhone, iPad, iPod touch, Mac, or even PC. With macOS Sierra, your desktop and your Documents folder — where files are usually saved on a Mac — can also be automatically stored in iCloud Drive, so every file you add is accessible anywhere. They’ll appear in the built-in iCloud Drive app on your iOS devices, and vice versa. No more wondering where your files are saved — the answer is on all your devices, even an iPhone or another Mac.

Learn more

Family Sharing

Up to six members of your family can share iTunes, and App Store purchases, along with family photos, calendars, locations, and more. And with an Apple Music family membership, everyone gets full access to Apple Music, too. It’s the easy way to bring harmony to your family’s digital life.1

Learn more

iCloud Storage Plans

You get 5GB of free storage in iCloud and you have the option to choose a plan for up to 2TB. More iCloud storage means more space to store your photos, videos, documents, and apps, so they’re always available from any device. iCloud Photo Library and iCloud Drive can also help free up space on your devices. You can upgrade your storage option right from your Mac or iOS device.

5GB Free
50GB AED 3.69/month
200GB AED 10.99/month
1TB AED 36.99/month
2TB AED 73.99/month

You have all sorts of important stuff on your iPhone, iPad, and iPod touch, like your photos and videos. iCloud automatically backs it up daily anytime your device is plugged in and connected to Wi-Fi. You don’t have to do a thing. And you can use your backup to restore your device or set up a new one.2

Notes are stored in iCloud so you can access any of your notes on any of your devices. And you can do much more with Notes — like adding photos, maps, and web links, or even drawing a sketch with your finger. Use Notes to create a wish list or add images to a note while browsing on your Mac, then pull it up on your iPhone when you’re out and about. All your content is updated in real time, so you’ll always have your latest notes at hand.

iTunes everywhere.

If you’re an Apple Music member, your entire library lives in iCloud, so not only will you always be able to access all your music, but it won’t take up any space on your devices. And iCloud Music Library makes your Apple Music songs and playlists immediately available on all your devices, too.3

Mail, Calendar, Contacts, and Reminders.

With iCloud, you have your inbox, calendar, contacts, and other important information in your pocket and on your desktop. When you delete an email, add a calendar event, update a contact, or check off a to-do item, iCloud makes the changes everywhere.

Find My iPhone, iPad, or Mac.

Lost your iPhone? Can’t find your iPad? Misplaced your MacBook Air? iCloud can help you try to get them back. If it looks like you won’t be able to, Activation Lock makes it hard for anyone who’s not you to use or sell your device.4

Learn more

Safari and iCloud Keychain.

Start surfing on your iPhone and pick up where you left off on your Mac or iPad — or vice versa. And don’t worry about remembering all those passwords for websites or apps. iCloud Keychain keeps track of your account names, passwords, and credit card numbers.

Privacy and security.

Apple takes data security and the privacy of your personal information very seriously, and iCloud features are designed with your privacy in mind. All your iCloud content — like photos, documents, and contacts — is encrypted when sent over the Internet and, in most cases, when stored on our servers. If we use third-party vendors to store your information, we encrypt it and never give them the keys. And security enhancements like two-factor authentication help to ensure that the important information in your account can only be accessed by you, and only with your devices.5

Access your information when you’re away from your iOS devices by signing in to iCloud.com. You can view all your photos and videos stored in iCloud Photo Library, and view documents saved in iCloud Drive — even those you keep in your desktop and Documents folder on your Mac. You can also access features like Find My iPhone, Notes, Mail, Calendar, Contacts, iWork for iCloud, and more.

iCloud is easy to set up.

Whether you’re on an iPhone, iPad, iPod touch, Mac, or PC, getting started with iCloud is simple. For new Apple devices, there’s a setup assistant built right in. And for everything else, setup takes just a few quick steps.


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Becoming a parent involves shedding parts of your old self

Perhaps your ability to hit the pub as if there were no tomorrow, or to stay up all night for no reason but to watch the sunrise, or to look forward to the prospects of joining hordes of strangers at a concert only to have your ears blasted while some idiot chucks a pint of warm beer all over the crowd. You might have once rocked the tiniest tank top but the other day you spotted a barely-dressed teenager walking down the road and thought to yourself: ‘Kids these days, what are they wearing?’ ‒– to your horror.

So the child in you has become the parent, and as frightening as that may sometimes seem, there are perks to getting older. For one, you can finally embrace that latent desire for the finer things in life. And considering the reality that raising children is no easy task, you need luxury now more than ever. Just because you’re travelling with kids doesn’t mean you want to downgrade on the champagne or settle for a step-up from a campsite. Luxury has become a family holiday prerequisite.  We compare top luxury family hotels when traipsing over to the continent with kids.

Le Portetta, Courcheval, France

For those looking for a skiing holiday and the best in snow-covered luxury family hotels, Le Portetta comes out tops. Parents can ski the slopes freely in the knowledge that their little ones are in the highly-regarded care of nannies at the Scott Dunn Mini Explorers kids’ club. After a day on the slopes, enjoy gourmet pizza on the terrace with a huge log fire burning nearby.

Pian di Cascina, Umbria, Italy

If moseying about with your family on 20 acres of countryside in Umbria before lounging by the pool sounds like a family holiday dream come true, Pian di Cascina is a fine choice. Once a 17th-century farmhouse and today, a villa with seven flats each with private outside space.  This variation on the luxury family hotels list is a popular choice with those in the know so there’s no shortage of socialising by the pool and with a wealth of activities available ‒– including bike riding, tennis, badminton and boules ‒– kids can take advantage of unbeatable old-fashioned fun. Consider signing up for the delightful pasta-making courses.

AR Diamante Beach, Calpe, Spain

For real body and mind relaxation on a dazzling stretch of coast, Calpe is hard to beat. It’s a pedestrian friendly town that exudes peace and safety. The beach-side promenade buzzes with laid-back cafes and the top hotels in Calpe seem to have been designed with family bliss in mind. AR Diamante Beach hotel is making waves in the travel award industry. Already a past winner of Spain’s Best Leisure Hotel, this year it’s a front-runner in the 2015 World Travel Awards for the prestigious title of Spain’s Leading Family Resort.

The hotel boasts some of the friendliest staff around. Their extensive kids entertainment programme includes Broadway shows, dance classes, aerobics on the beach, kids yoga, magic and games nights, crafts, water volley and the list goes on and on. With kids kept wonderfully busy, parents can bask in the luxury of the hotel’s world-class spa, on-site gourmet cuisine and beautiful seaside pools.

For families looking for even more adventure, near-by excursions include the Terra Natura Park & Aqua Natura Park  - a must for animal lovers, while thrill-seekers will feel at home at Terra Mítica Park. Water-babies will delight in the water slides and rides of Aqualandia Park.

For more information about staying in one of this year’s top luxury family hotels, get in touch with AR Diamante Beach. Or contact AR hotels to find out more about their quality portfolio of hotels in Calpe; their team look forward to hearing from you.


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Great Arctic Spas Showrooms

Image-6Arctic Spas takes pride in our amazing showrooms. Wether your looking for hot tubs, all weather pools, saunas or spa accessories come down to your local Arctic Spa dealer and check out what’s new! You won’t be disappointed!

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2016 (66) Citroen C3 Picasso 1.6 BlueHDi Edition 5dr

Perth Citroën / DS
Pre-sale price £11,888
Sale price £10,888Save £1000
£499 deposit
£179 per month
Finance your car with PCP

This vehicle may have been advertised at the higher price for less than 28 days, but for a minimum of 10 days.

Standard specification

Driver Convenience

Cruise control + speed limiterExterior temperature gauge
Multi function trip computerRear parking sensor
Rev counterService interval indicator
Variable PAS

Auxiliary input socketRDS stereo radio/MP3/CD player with steering mounted controls

Exterior Features

Automatic activation of hazard warning lightsBlack bumper inserts
Black door handlesBlack side rubbing strips
Body coloured bumpersChrome fog light surround
Cornering lightElectric front/rear windows with one touch/anti pinch
Electrically adjustable door mirrorsFront fog lights
LED daytime running lightsPanoramic windscreen
Rear wiperRoof bars

Interior Features

1/3 to 2/3 split folding rear seats12V Accessory socket
3 retractable rear head restraintsCarpet mats
Central dashboard storage with lidChrome gear lever surround
Front reading lightsHeight adjustable driver's seat
Height adjustable front headrestsHeight/reach adjust steering wheel
Liberia cloth upholsteryOpen dashoard storage compartment for driver/front passenger
Passenger underseat drawerPollen filter
Rear parcel shelfScented air freshener
Seatbelt pretensioners and force limitersSliding rear seats
Space Box Storage systemTwo rear outer seat isofix location points

5 three point inertia reel seatbeltsABS + EBD + EBA
Child lock indicatorCurtain airbags
Driver/front passenger airbagESP
Front lateral airbagsSeatbelt warning
Tyre pressure monitor

Auto door lock when drivingAutomatic boot locking
Lockable fuel capRemote central locking + deadlocks

Diesel particulate filter

Chrome air vent surround

Space saver spare wheel
The vehicle information above was correct at time of manufacture. Please speak to the dealership for full current specification.

Technical specification

CO2 (g/km)101Standard Euro EmissionsEURO 6

Engine and Drive Train

CamshaftDOHCCatalytic ConvertorTrue
CC1560Cylinder LayoutIN-LINE
Cylinders4Engine LayoutFRONT TRANSVERSE
Fuel DeliveryCOMMON RAILGears5 SPEED
Number of Valves8TransmissionMANUAL

Fuel Consumption

EC Combined (mpg)72.4EC Directive 1999/100/EC AppliesTrue
EC Extra Urban (mpg)80.7EC Urban (mpg)60.1

Badge Engine CC1.6Badge Power100
Coin DescriptionBlueHDiCoin SeriesEdition
Insurance Group 1 - 50 Effective January 0716EManufacturers Corrosion Perforation Guarantee - Years12
Manufacturers Paintwork Guarantee - Years3NCAP Adult Occupant Protection %81
NCAP Child Occupant Protection %76NCAP Overall Rating - Effective February 094
NCAP Pedestrian Protection %43NCAP Safety Assist %40
Service Interval Frequency - Months12Service Interval Mileage12500
Standard manufacturers warranty - Mileage60000Standard manufacturers warranty - Years3
Vehicle Homologation ClassM1

0 to 62 mph (secs)13.3Engine Power - BHP100
Engine Power - KW73Engine Power - RPM3750
Engine Torque - LBS.FT187Engine Torque - MKG25.9
Engine Torque - NM254Engine Torque - RPM1750
Top Speed111

Alloys?TrueTyre Size Front195/55 R16
Tyre Size Rear195/55 R16Tyre Size SpareSPACE SAVER
Wheel StyleBLADEWheel Type16" ALLOY

Vehicle Dimensions

Height1631Height (including roof rails)1670
Width1766Width (including mirrors)2050

Weight and Capacities

Fuel Tank Capacity (Litres)50Gross Vehicle Weight1800
Luggage Capacity (Seats Down)1506Luggage Capacity (Seats Up)500
Max. Loading Weight380Max. Roof Load60
Max. Towing Weight - Braked900Max. Towing Weight - Unbraked620
Minimum Kerbweight1420No. of Seats5
Turning Circle - Kerb to Kerb10.6
The vehicle information above was correct at time of manufacture. Please speak to the dealership for full current specification.

Independent review

Review courtesy of Car and Driving

Citroen C3 Picasso

Citroen's C3 Picasso has a more involving take on the small MPV theme. June Neary reports.

Will It Suit Me?

If there's one class of car with the potential to send me to sleep, it's the MPV. I don't mean that they're big enough to stretch out in the back of when you feel like forty winks. It's more the lack of anything exciting or emotionally involving to latch on to with them. Some are obviously better than others in this regard but the MPV is basically the answer to a boring question. How can family life be made a bit easier? Many MPVs do the practicality thing exceptionally well but good grief, aren't they dull while they're doing it? As you might imagine, my hopes weren't high for the Citroen C3 Picasso. Not only is it an MPV, it's a supermini-based one which, I thought, means it's too small to be really practical. Not for the first time, my expectations were confounded. The C3 Picasso turned out to be a bold attempt by Citroen to inject some interest in to what is essentially a vehicle of function. The designers have accomplished that and them some. Its styling has real attitude, by supermini MPV standards, with its robust curves and attractive detailing. Life with the Picasso immediately looked a more inviting prospect than it does with most of the also-rans in this sector.

This isn't a big car but as a supermini MPV, it can't be all about style over substance: that practicality needs to be present too. The interior reflects the lines and curves of the outside, giving the car a cohesive feel from a design perspective, but it also has lots of space. There's more headroom than you could want and loads of space in the rear. The back seats split 60:40 on our test car and are easy to fold down with one gentle tug of a lever. The boot can hold an impressive 500 litres with the seats up and features an adjustable floor. This can be set in two positions to either create a flat load floor with a cubby beneath or one larger loading space. The plastics in the interior are disappointing in places, particularly the grained stuff on the dash top, but it's hard to fault the layout. The controls are simple to fathom and there are plenty of neat touches that make the C3 Picasso out of the ordinary. The glovebox is very small but there are good-sized door pockets and a number of other cubbies for smaller items.

Behind the Wheel

If anything, the ride and handling of this Citroen is even more of a standout feature than its design. The suspension is supple over surface imperfections but taut enough to maintain its composure through humps and dips. The car changes direction smartly with responsive steering that's light around town but grows heavier as speeds increase to inspire confidence. It corners neatly too with none of the body roll that has afflicted so many of Citroen's past MPV efforts. The gearbox action is a little loose and long throw and the sharp brake pedal feels at-odds with the long travel of throttle and clutch but otherwise, the C3 Picasso is a minor revelation to drive. Both of the C3 Picasso's diesel engines can come close to returning 60mpg on the combined cycle. And emissions are pegged at 107g/km for the 90bhp model and 119g/km for the HDi 115. It means that despite its size and carrying capacity, this car should prove reassuringly inexpensive to run.

Value For Money

There are three trim levels, VT, VTR+ and Exclusive. The basic VT model has remote central locking, a trip computer, electric door mirrors, electric front windows and a CD stereo. Only the front seat occupants get airbags at this level, however, and many buyers will feel like upgrading to get side and curtain airbags in what is a family vehicle. ESP stability control is a cost option and then only with the range-topping Exclusive models which also get more luxurious trim materials. The key rivals for the C3 Picasso are the Ford B-MAX, the Toyota Verso-S, the Hyundai ix20, and the Vauxhall Meriva. Citroen would appear to be well placed in this company and has been tightening its grip on the European MPV market with this model.

Could I Live With One?

Good things are happening the smallest part of the MPV market and the Citroen C3 Picasso is in the vanguard. This little car shows emphatically that small practical vehicles don't have to be as dull as an accountancy convention. It has a little style, a little flare and a little fun built in but it remains a very functional and user-friendly small car. Other MPV makes should take note.

Finance this car

Choose the finance option that suits you:

Representative finance example
Monthly payment£179
Term (months)47
Cash price£10,888
Credit amount£10,389
Completion fee£1
Guaranteed future value£3757
Total amount payable£12,670
Contract mileage24000
Excess mileage charge12.0p per mile
APRFixed 6.4% APR representative

Why choose personal contract purchase (PCP)?

  • Low monthly payments
  • A new car every three or four years
  • Flexible mileage options available
  • Pay the guaranteed future value at the end of your contract if you want to buy the car

Perth Citroën / DS

153 Dunkeld Rd, Perth, PH1 5AU

Phone Number

Call now on 01738 893343*

* Calls may be recorded for quality or training purposes.


text:
Permission to use the word "Mong"

Discussion in 'The NAAFI Bar' started by vvaannmmaann, Jan 23, 2012.

Welcome to the Army Rumour Service, ARRSE

The UK's largest and busiest UNofficial military website.

The heart of the site is the forum area, including:

  1. ...i prefer "mong cunt"..kinda jus rolls of the tongue
    • Like Like x 1
  2. You plate mongs? Whatever next!
  3. Ricky Gervais!
    what a unfunny up his own arse cunt,
    about time the trades description act done him for calling himself a comedian.
    while I'm here can I take this opportunity to say lenny henry is also a cunt.
    • Like Like x 11
  4. He is also a racist Cunt,
  5. If Ricky Gervais had a big moon head, dribbled a lot, shat himself from time to time and had an ice-cream and laboon fixation... he'd get a lot more laughs than he does at present.
    • Like Like x 1
  6. Its quite sad it got all the way to Ofcom.

    I like this quote from the Daily Outrage;
    During a tirade about the Scots singer in October, Gervais had said: 'She would not be where she is today if it wasnt for the fact that she looked like such a f*****g mong.'

    A clear case of pot kettle!

    That guy peaked on the 11 o'clock show and that was only because his character on there was a deliberately offensive shock jockey, who in hindsight was a fraction as shocking and as funny as half the users on here!!
  7. Agreed.

    There are loads of funnier, wittier posters on Arrse. I really do mean that. The comedy writing on here is often better than a lot of telly cobblers too. Shame so little of it could be seen as fit for general consumption.

    Gervais believes his own hype and he's made his millions out of it. Sometimes self-confidence is all you need.

    He is a prized cunt, though.
    • Like Like x 4
    • Like Like x 1
  8. It is derived from 'mongoloid'; a good word to describe the halfwit who wrote that story. The Telegraph has sacked most of its proper writers and replaced them with the recent discharge of our debased universities.
    • Like Like x 1
  9. Fixed that for you.
    • Like Like x 2
  10. But mongs don't know what mongs are and probably cant pronounce the word anyway through all the drool,
    so that's your theory fucked:)
  11. Well fucking fuck you!
    • Like Like x 1
  12. B_AND_T

    B_AND_T LE Book Reviewer

    To quote a comment on my last SJAR:

    "What a window licking mong cunt that man really is"

    I think he was talking about Gervais.


text:
Stupid people doing stupid things - seen today.

Discussion in 'The Intelligence Cell' started by Krazy_Ivan, Dec 10, 2012.

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  1. I like watching people whilst I eat..........

    Whilst enjoying my rather fine lunch at DFAC 1 in Kaia today, I watched a rather large American chap collect his sandwich from the wee Indian chef type fella. He than took it round and put it in the George Foreman thing in order to toast it. While he was waiting he wandered off to get some salad........ In the meantime another American lad did the exact same thing, but when he picked up the lid, the previous guy's sandwich stuck to the top of the grill thing, not seeing this he proceeded to put his own sandwich on the grill, he then also wandered off to get some chips or 'freedom fries' (or whatever the **** they call them) or something. The first fella returned to the grill opened it up to find two sandwiches 'melded' together, he looked at it briefly in surprise then picked up the whole mess and fucked off to eat it. The second lad returned opened the grill to discover it completely empty, he looked around, he looked on the floor, he looked at the ceiling, he actually hit the machine (from observing his startled reaction, the machine was in fact quite hot!), finally he came to the awful conclusion that his sandwich had fucked off or been fucked off with. Rather than shrug his shoulders in bemusement and go and get another one, he totally lost it and started accusing random strangers of "stealing his goddamned sandwich".

    In the meantime, I was trying not to choke on my dinner.

    I also watched some daft **** drive over his own foot, in the forklift he was working on!

    In what form, did did any other observed acts of retardation take place today?

    edit: I've no idea how this ended up in the Int Cell
    • Like Like x 1
  2. I saw some mong start a thread in the wrong forum, it was ******* hilarious.
    • Like Like x 5
  3. TheIronDuke

    TheIronDuke LE Book Reviewer

    A bunch of ******* Yummies in London told me my new merchant website could not go live before Christmas because integrating the software platforms was a nightmare and....

    Knowing I am off out of it next Monday.

    I told them I could get the 08.00 flight tomorrow and be at their offices around 10.00. A double Espresso would be nice and we could have a catch-up.

    They say they will work on it through the night and sort the issue. So that's nice, isn't it?
    • Like Like x 1
  4. I watched a miserably tired and severely hungover mate order a massive omelette in the US Galley in Kuwait, I watched him wolf down half then he watered his belly with a glass of fruit juice, I carried on watching him with one eye on the ice hockey when he suddenly twisted to one side and unloaded the lot onto the deck splattering the boots and lower legs of 4 or 5 people around him, unable to get a grip he kept honking and even ended up on his hands and knees, was ******* ace, my amusement was magnified by the fact that it was me he had been sat up with all night tanning in 2 bottles of Brandy, unlike me however he was duty booty the next day and I got to snooze it off all afternoon in the comfortable confines of the Sigs Store :)

    • Like Like x 2
  5. Oh I like that, I am talking about stupid people doing stupid things; but rather poetically, I am in fact a stupid person doing a stupid thing. But I am now commenting on you having stupidly observed a stupid thread in the wrong forum, is this in itself a stupid thing? Were you perhaps lost?

    Well done, I apologised, I said I was sorry. What do you want, blood?

    Posted from the ARRSE Mobile app (iOS or Android)
  6. He must have been watching a Sabres game.
    • Like Like x 1
  7. Not sure what that means but can I have a phot of your leaking tits Hank?
  8. TheIronDuke

    TheIronDuke LE Book Reviewer

    Well, since you ask, yeah. I'll get the eggs on the BBQ. And can we not hoy bread rolls at each other this time? It is soooo middle class.
  9. Fantastic, that must go down in history as the most random comment I've ever heard. The sad thing is it probably made perfect sense to Hank!

    Posted from the ARRSE Mobile app (iOS or Android)
  10. It depends, are they white, brown or wholemeal?

    Posted from the ARRSE Mobile app (iOS or Android)
  11. Since when, exactly, have members of the upper reaches of British society been using words like "hoy"? I use words like hoy because I am a worthless, working class pleb. What is your excuse?
  12. By observation his excuse is that he is a lower middle class northern type desperately aspiring to be upper middle class but failing miserably...
    • Like Like x 1
  13. I saw a German woman looking in disbelief at her green dustbin, all the others in the street had been emptied except hers, hers had an orange warning sticker placed on it. Apparently a top layer selection of old used oil filters, broken glass and tatty bits of old polystyrene are not materials which they will consider for two weeks time, when they come again to empty her by then stinking bin, she perhaps won't stand the ******* thing in front of my garage door.
    • Like Like x 12


text:
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Martingale Dog Collar and Leash Combination Italian Greyhound Small

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This collar and leash combination walking lead is sized for an Italian greyhound or similar size small breed dog. It is decorated with a cotton print fabric and satin ribbon trims. This is a collar and leash combination made as a single unit. The leash is not detachable. It is fully lined with cotton fabric over soft fleece padding. I prefer the cotton fabric next to the dog's skin. It's more comfortable, durable, and static resistant than any other fabric I've tried. The dark green webbing base for this lead is made of 650lb test polypropylene. The collar section is 9 1/2 "from ring tip to ring tip, 11/2" wide, with a 6' leash, 3/4" wide. This collar and leash combination will fit a small size dog with a neck size about 10" or 10 1/2" to 11 inches.

My martingale leads were designed primarily to fit sighthounds (who can easily back out of a regular collar and leash), but work equally as well on other breeds of dogs. The collar section slips over your dog's head and the small plastic ring on the leash slides up or down to adjust for a snug fit. Please note in Candy's picture how this works.

A Word of Caution
All of my leads and collars are fairly wide and well padded. But, be careful of using any type of choke collar on tiny, delicate dogs. If your little guy pulls or struggles in a collar, he could possibly injure his throat. For these types of dogs, a harness or harness vest may be a safer alternative.

Artfire is an excellent source of custom-made little-dog clothing designed specifically for this purpose

Catalog number for this lead is Idgrn019

Please look my rest of my Artfire shop for a large selection of walking leads in different sizes and colors.
To see everything that I have available please check out my website( Click on the star to the right. You can see my Etsy listings by clicking on the "E".

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Materials Used

polypropylene webbing, cotton fabric , polyester satin ribbon trim, polyester fleece padding, nickel or zinc plated steel drings, plastic slide

Product Attributes

Color: Green


text:
Sebastian Errazuriz, ‘ART VIP walkie talkie’, 2014, Cultured Magazine

100% percent of proceeds (after production) from the sale of the ART VIP walkie talkies will go to a Urban Arts Partnership

About Sebastian Errazuriz

Sebastian Errazuriz uses art and design as a vehicle for social commentary. The prolific Brooklyn-based designer explored themes of life and death in pieces like the Porcupine Cabinet, in which storage spaces open like spines, and his Gun chairs with handgun storage spaces built into their bases. At the more overtly political end, Errazuriz’s work includes folding chairs featuring Occupy Wall Street slogans, the type of statement that has earned him comparisons to art world pranksters Maurizio Cattelan and Marcel Duchamp. In 2011 he collaborated with Ross Bleckner on Body of Work, a table containing a morbid self-portrait hidden under layers of removable paintings. Of his innovative design practice Errazuriz has said, “I seek those ideas that hopefully always existed—ideas that feel natural and obvious to all of us because this alternative was always there but maybe no one had seen it before.”

Chilean, b. 1977, Santiago, Chile, based in New York, New York

Exhibition Highlights On Artsy

MirrorMirror, Eric Firestone Gallery, East Hampton
Sebastian Errazuriz: Look Again, Carnegie Museum of Art, Pittsburgh
Illuminate: Design in Light, UrbanGlass, Brooklyn


text:
The End of the Semester, and My First Year

  • Media Mafia
  • Modern & Classical Languages Literatures & Cultures
POT 351

Well, very soon winter break will be upon us, and with it comes the anniversary of A&S hiring me.

When I first started here a year ago, almost everything was new.  I'd made and edited videos before, but nothing like what I had to do when I started working.  It was like going from swimming in the kiddie pool to be dropped somewhere in the Pacific and having to swim just as well.  I had to ask around for help with nearly all my early projects.  It's amazing that the senior employees didn't get sick of me and chuck me out the window after a point.

My early videos were...less than stellar, to say the least.  Small errors that completely escaped me, but were obvious to anyone else who'd been working here longer than me.  Many edits were involved, if editing could salvage the wrecks I'd made.  It was panic-inducing to not be sure that my work was on par with what we expected to produce, as far as quality and timeliness goes.  Many nights, I went to sleep believing that I was completely in over my head.

But you know what?  Things got easier.  Eventually, I figured out what settings worked best for the Compressor and Final Cut Pro.  I knew what equipment would be needed for a shoot.  I even started producing a short series of videos called "Quick Reminders" to make things easier for future employees.

People have come and gone during my time here, and the HIVE is taking off now, giving us more requests and new technology to work with.  I'm not worried anymore; I know if I keep working on projects and learning new skills, I'll be able to continue making great videos and other projects for anyone and everyone who needs it.  The bosses aren't maniacal judges who'll press a button and make a trap door open beneath your feet if you make one or two mistakes now and again.  Most of the requests you get are not, in fact, impossible or designed specifically to wreck your sanity.  And your coworkers are students just like you, not some sort of video noble to your editing peasant and will look down on you for such.  Overall, it's rather nice here.

Now if you'll excuse me, I've got some editing to do.

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text:
Topic: Behavior Management/Social Skills
Instructor: Jodi Slonaker
Method: Online (OWRK)
Sponsor: Teach n' Kids Learn, Inc.
Center Offered: SKPD

Course Description:

Course Location:

This course provides proven classroom strategies for working with students dealing with relational aggression, female bullying, and the dynamics that lead to the causes and effects of this phenomenon. Educators will become empowered with knowledge, skills, and principles that help them be more aware and confident in identifying, managing and responding to relational aggression issues within their classrooms. Participants will also be better equipped to teach students and inform parents of effective methods for working with their own children through the use of the tools provided within this course. The strategies presented in this course will help students develop coping skills, self-control, and confidence to work through challenges as well as metacognitive skills. Each succeeding module enriches and leads to in-depth knowledge of the types of relational aggression, what feeds and diminishes the bullying, and how to help girls learn to make positive choices to solve their own friendship problems.

 Relational aggression is the predominant method of bullying used by females. Starting as early as 2.5 years, this dynamic can interfere with relationships and academic progress in grade school girls, tweens, and teens. Without understanding the dynamics of relational aggression, many girls don’t realize their ways of relating might actually be bullying. Some girls know exactly what they’re doing. Without intervention, relational aggression can persist.

Beyond the years of formal education, girls and women may continue to be affected by relational aggression, whether the bully, bullied, or bystander. This type of bullying can negatively affect a female in her work world, personal relationships, and leadership potential throughout the rest of her life.

 The content of this course is divided into the following five modules:

 1.    Understanding Relational Aggression and Its Relationship to Bullying

2.    Defusing Relational Aggression

3.    Providing Strategies for Teachers

4.    Establishing a Safe and Encouraging Environment

5.    Leveraging School Leadership to Reduce Relational Aggression

 Within each module teachers complete cycles focused on critical reflection around each instructional practice area covered. This is important because research has shown this to be a necessary part of teachers making changes to their instructional practice. This allows teachers to approach each instructional practice topic with an understanding of what they currently do and work through a process of determining what they need to change. They then learn the new information about the instructional practice and complete activities within their own classroom which require them to implement what they have learned. Finally, as part of the overall assessment process participants reflect on the changes that they have made and determine what they need to continue to work on. Thus, it is not left up to teachers to ‘figure out’ how they will apply what they have been learning, as it is embedded directly into the course itself.

 This course is facilitated by a dedicated instructional coach who is assigned at the time of course registration. All courses with Teach n’ Kids Learn are asynchronous and are completely self-paced. While this is a self-paced online course, it has been designed from a job-embedded and community of learner approach. The new material presented to participants is done so through video, lesson activities, and readings. Participants are then, through the designed activities required to go into their classrooms, make observations, implement new strategies, and then reflect, ask questions, and seek feedback and advice on the discussion board where their posts are monitored by the course facilitator and by their peers. The combination of direct instruction, job-embedded application, and building a community of learners will help to increase the likelihood of participants understanding and transferring their new learning to their classroom instruction.

 This course is divided into modules that are presented in a progression of topics which build off of the previous module. At the beginning of each module, participants are presented information using various approaches which may include foundation information, research, reflective practices, instructional survey and/or assessment, observation of classroom practices, modeling teaching strategies, and/or review of written curricular materials. Participants then use this information throughout the module to make connections between the information being presented and determine how this may apply to their own classroom. Through the use of three types of TKL activities (i.e. reflective questions, Level 1 & 2 type discussion questions, and Level 1 & 2 type lesson activities) participants will be asked to address their current instructional practices as they begin to review how to incorporate the new strategies being presented within the course. This will provide opportunities for participants to share, reflect and transform their own practices from based on the course objectives.

 At key points throughout the course, participants are asked to reference back to their own instructional practices and determine how a teacher addresses gaps within their own instructional plans. Participants will demonstrate their level of understanding of the principles outlined within the course by completing each of the module participant guide which contain the following activities; discussion board questions, reflection activities, and lesson activities.

 Through the use of the (LMS) Pathwright Learning Platform, participants have the opportunity to foster a professional learning community where educators can share knowledge, ideas, strategies, and experiences that improve the teaching and learning process with their course peers. Participants will receive feedback throughout the course from their assigned course instructor based.

Cost: $600
Timespan of Course:
September 1, 2016 to August 31, 2017
Contact E-mail:

Meeting Times

  • Location of Meeting:
    Location of Meeting:
    On going On line
Registration Information:
Course Number: EDU*6250*N1
Academic Term: 17/GW
Academic Level: GW
Credits: 3.00
Subject: EDU


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text:
Me and my girlfriend had intercourse for about 10 seconds

Q: Me and my girlfriend had intercourse for about 10 seconds. I put it in like an inch when I pulled it out I disnt ejaculate I was just scared so I took it out and there was a little sperm on my penis. We are both very scared and don't know what to do

A:   Hi.
Thanks for your query.

Read and understood your history.
If you are certain that you had intercourse of just 10 seconds, that you did not ejaculate into the vagina, the chances of pregnancy are not there. So stop worrying.
The so-called sperms on your penis on withdrawal may be your precum or the smear of the vaginal secretions. And these do not contain the sperms.
It needs an ejaculation of the semen in the vagina to get the pregnancy.
If you still want to be certain and confused as to whether there was ejaculation or not, ask your partner to take an i-pill within 72, preferably 48 hours withing the interaction you had.

And stop worrying

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text:
    This document is part of your ASTM Compass® subscription.

    Fatigue of Structural Metals Under Random Loading

    Published: Jan 1961

      Format Pages Price
    PDF (388K) 19 $25   ADD TO CART
    Complete Source PDF (1.6M) 71 $55   ADD TO CART

    The fatigue life under randomly varying stress amplitudes is discussed in terms of the “interaction” between infrequent high stress amplitudes and the dominant low stress amplitudes. An “interaction factor” is developed with the aid of which the validity of a pseudo linear rule of cumulative damage is demonstrated for structural aluminum.

    The statistical aspect of fatigue under random loading is considered and the relation established between the distributions of fatigue lives under randomly varying and under constant stress amplitudes as well as between the form of the distribution of fatigue lives and the “risk” of fatigue failure.

    Author Information:

    Freudenthal, Alfred M.
    Professor of Civil Engineering, Columbia University, New York, N. Y.

    Committee/Subcommittee: E08.01

    DOI: 10.1520/STP41213S

    CrossRef ASTM International is a member of CrossRef.


text:
• Foreign employment termination payments

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    An employment termination payment (ETP) that you received due to termination of your employment overseas is a foreign employment termination payment (foreign ETP):

    • where you were an Australian resident for the period of your employment
    • where the payment was exempt from income tax under that country's laws, and
    • whether or not your foreign employer has an Australian business number (ABN) or has given you a PAYG payment summary - employment termination payment.

    Note: A foreign ETP is different from a foreign termination payment (FTP)

    Instructions for foreign ETPs

    You need to convert your foreign ETPs into Australian dollars before you can complete item 4. For information about exchange rates and how to convert foreign payments, go to our website or phone 13 28 61.

    • Then on a separate piece of paper:
      • print your name, address and tax file number
      • for each foreign ETP, print the name of the payer and the foreign country in which you were employed, and write the amount of the payment
      • for each foreign ETP, print the appropriate code letter (from those listed at step 4 in question 4 Employment termination payments) or print NO CODE LETTER APPLIES.
    • Attach your schedule to page x of your tax return.
    • Print X in the YES box at Taxpayer's declaration question 2a on page xx of your tax return.

    You will need to include the total amount of these foreign ETPs in the amount you show at I item 4 on your tax return.

    Go to step 1 in question 4 Employment termination payments.

      Last modified: 29 Jun 2011QC 28061


text:
• Time for action: the ATO's electronic service strategy and Standard Business Reporting

    Speech by Geoff Leeper, Second Commissioner
    People, Systems and Services Group
    to the Advanced Professional Solutions Annual Client Conference
    Queenstown, New Zealand, 16 November 2013

    Thanks for the introduction. I would like to take the time now, as I stand, to acknowledge the people whose land my feet stand upon. I acknowledge your ancestors, your languages and your songs. May it be with your blessing that we gather here today.

    I am very pleased to be here today to talk about the Australian Taxation Office’s future business directions for online tax arrangements and ebusiness.

    They say that death and taxes are the only two unavoidable things in life – well, I am pleased to be working on the nicer of those two activities. It’s also said that we in government should always be seeking to reduce red tape, although experience seems most often to go the other way.

    Imagine if paying tax was as simple and straightforward as any other internet transaction, or if you did not have to do anything because the Tax Office sent your completed tax return to you! – I think we would all sign up to that.

    I imagine you are thinking 'we have heard plenty of talk from government people about how we can make it easier for you to do this or that'.

    But in this brief talk I want to leave you with some key messages about ways in which we think the tax system can be both highly effective, and also low cost (for government and taxpayers) by outlining where we plan on taking the business of taxation and superannuation administration over the next five to seven years. With the continuing influx of new technology, we have to be able to adapt our plans to the opportunities this may bring.

    As part of this, I will discuss the more immediate changes for reporting to the ATO – that is, the transition from our current Electronic Lodgement Service to Standard Business Reporting – hereafter SBR.

    We are all acutely aware that businesses incur significant costs in dealing with government, including reporting to government agencies such as the ATO. We know that these costs directly impact the time and resources businesses have available to do what matters most – run and grow their business. These compliance costs also affect the efficiency of the economy, restricting innovation and dampening productivity.

    Increasing the productivity of our economy is one of the key challenges Australia faces going forward - if we want to improve our standard of living.

    In the 1990s, the ATO developed what has become known as the Braithwaite model of compliance – under this model, taxpayers fall into four simple categories:

    • those willing and able to comply with their tax obligations (most taxpayers);
    • those willing but who find it difficult to comply;
    • those who choose opportunistically not to comply; and
    • those who have no intention of complying (hopefully, the smallest group).

    I say to our people that I am in the service delivery business because the great majority of taxes paid in Australia come to the ATO voluntarily. It follows from this that we in government ought to make the process of meeting tax obligations as easy as possible, consistent with receiving the revenues warranted by the law and policy, and the prevailing economic settings.

    • Our compliance arm exists to ensure that taxpayers in similar circumstances pay the same amount of tax – that is, that the ATO ensures a level playing field for all.
    • The ATO has the regulatory and compliance capacity to take to task those taxpayers seeking to reduce or avoid their tax obligations, and the willingness to do so, in support of the broader objective of having all Australians value their tax and superannuation systems.
    • And we are lucky in Australia to have a high degree of community support for the tax system – the OECD estimates that nearly a quarter of the net tax revenue received by the Italian government comes only as a result of compliance activity – in Australia, the comparable figure is less than four per cent, a remarkable difference that underscores the willingness of the vast majority of taxpayers to do the right thing.
    • Increasingly, technology and analytics are playing a part in how we identify and deal with those seeking not to comply and we still have plenty of development ahead in this area – but already for most noncompliant taxpayers, it is already a matter of 'when', not 'if' we catch up with them.

    Your conference theme is 'Time for Action' and at the ATO we wholeheartedly support that theme. This is a time for business evolution, driven by our digitised society and new technology. Acknowledging the broader trends, the ATO is deliberately taking a longterm perspective, lifting our gaze beyond the next 12 to 18 months, to ask a simple question – 'What should the tax and superannuation experience be like in 2020?'

    By looking that far out, we are consciously challenging ourselves to imagine a future state where it is possible to see policy and technology changes that could radically reshape how the tax system operates.

    At the moment, when you think 'innovation' you may not think of the Tax Office, or even the government, in the same moment, but I hope that is about to change.

    To give you an idea of our 2020 vision, here are some of the main headlines. By 2020:

    • there will be a whole-of-government account, which will provide businesses with a complete view of their taxation relationship with us;
    • businesses will use software to keep their records;
    • the software will automatically provide the interaction needed between the ATO and those businesses and/or their advisors for tax and government programs compliance;
    • using a standard chart of accounts, developed in consultation with industry, businesses will be able to keep records, deal with their bank and meet their tax obligations;
    • the use of standard business software will enable the seamless provision of the data to the ATO; and
    • the ATO will use the standard chart of accounts to determine a business’s tax obligations.

    In essence, through the use of business software, the records needed to run the business will automatically generate the data needed to meet business tax obligations.

    At least initially, this model will be available for all businesses. Consistent with our vision to administer the tax system based on trust and transparency, we will support businesses who voluntarily comply with streamlined reporting arrangements.

    However, if compliance concerns are identified, business reporting requirements could be increased based on the business’s circumstances and risk profile.

    Let me be clear though, there is a lot of detail still to be worked through in consultation with industry. Achieving our full 2020 outcome is quite likely to require government policy changes. But this reform is about transforming our service delivery model to make it easier for taxpayers to comply with their obligations.

    Importantly, this reform will significantly reduce compliance costs to businesses as meeting tax obligations will be a by-product of good record-keeping; and therefore the key gain is increased productivity. Its other benefits include providing greater certainty to business regarding tax obligations; reducing the administration costs to the ATO and increasing voluntary compliance with tax obligations.

    Let me give you some examples of the other changes that we are thinking about:

    Tailoring your individual tax return to your specific circumstances – for example, if you are 30 years of age, why does our current electronic tax form ask you to complete the label relating to the Seniors Tax Offset?

    Using so-called natural systems – how can the ATO use the systems that entities use for their own business purposes to generate the information needed for tax purposes? A good example here is payroll data, where the use of standard business reporting software can radically reduce the compliance burden for business without compromising the quality and accuracy of information required by State and Commonwealth governments.

    Reducing (or even eliminating) the burden for compliant individuals with simple tax affairs by generating 'push' tax returns – the ATO has substantial amounts of information about taxpayers and for those with simple returns, we estimate that on current policy settings we could initially offer a 'push' tax return for as many as 1.4 million people, and in fact are aiming to do so from 2014.

    The key principle here is to exploit what we already routinely receive about taxpayers’ affairs (for example, income, bank interest, shares and dividends) to send the tax return to the taxpayer, rather than the current way where the best we can offer is a pre-fill service while still requiring the taxpayer to prepare and lodge a return each year. Scandinavian countries such as Denmark and Norway send nearly three quarters of tax returns to the taxpayer, and in Norway since 2008 there is silent acceptance – if you do not respond, the tax return is treated as final.

    In Australia there are some reasons why we could not offer this service widely (e.g. some complex deductions), but over time and with some careful and creative thinking, we think we could effectively liberate around 4.5 million taxpayers from any significant response burden at tax time, including up to 2.6 million self preparers.

    Offering more flexible and contemporary services – this year we have (finally!) offered etax for the Mac platform and we now have a relatively straightforward mobile app for Apple, Android and Windows devices. Already over 300,000 Mac users have lodged their tax return this year using the Mac platform and our mobile app is rating highly in the download lists. And, with an app, you get instant (and some would say constant!) feedback about how it works and what people would like to see the app do next, so we are listening carefully to user feedback.

    More apps will follow, especially in the small business area where we need to help small businesses to better comply with their tax obligations and to reduce their current high debt levels with the ATO. We’re planning a superannuation app too.

    Our future online offerings will need to be informed by user needs, and be device agnostic, if we are to become the more contemporary service organisation we aspire to be.

    Working across government – the ATO is working with the Department of Human Services to bring together government services for Australian citizens. In early 2014, the ATO will be part of MyGov, which provides a single entry point for key government services, including Medicare, the Personally Controlled e-Health Record and other Human Services-related business. Over time, other Commonwealth and State agencies are expected to join MyGov.

    Registered MyGov users will have access to services such as 'Tell Us Once' for change of address, and will be able to update tax and bank account details and see their current superannuation accounts, and even consolidate these into a single account. From Tax Time next year, we expect to be offering a streamlined tax return for individual taxpayers with simple tax affairs using MyGov to access your tax information via a web services model. We anticipate that as many as 1.4 million individual taxpayers could use this service next year.

    Using analytics more effectively – as you would expect, the ATO holds vast amounts of data and receives large amounts each year. Our data warehouse currently holds over 20 terabytes of data and is growing at over 20 per cent a year; we receive over 500 million transactions of data each year from third parties. Our challenge is to organise all this data in such a way that analytics programs can find the key bits of information that will help us target our activities and programs in the most efficient way.

    We are already using analytics to automate some high volume processes, to make automatic corrections in data supplied to us by taxpayers, and to mine large amounts of textual information to find the nuggets of value from a compliance and business management point of view.

    We have an opportunity to improve our use of analytics to predict lodgement patterns for taxpayers, their propensity and capacity to pay in debt cases, and objections from audit cases. There is much more to do here, but analytics will play a key role in supporting our intended move to more real-time, online taxpayer interaction with the ATO.

    Lastly and perhaps most relevant here, we are looking to drive Standard Business Reporting as an initiative to reduce the regulatory reporting burden on business.

    Standard Business Reporting – or SBR – simplifies the business to government reporting process by providing standardised electronic reporting. SBR is comprised of three key capabilities:

    • the SBR online gateway, which enables reports to securely pass between business and government (in both directions);
    • the SBR taxonomy, which provides a single reporting language; and
    • the AUSkey credential, which provides a single secure logon for business.

    SBR has been available for business use since 1 July 2010. Together with the Australian Business Number as the identifier, SBR offers both a communication format and a way of reengineering business processes to streamline reporting and reduce the cost to business of complying with tax and other government policies.

    The initial implementation of SBR was focused on financial and payroll reporting. But SBR is now entering a substantial period of expansion, with the introduction of its standards for all SuperStream transactions in 2013-15 and the ATO’s intended transition of the Electronic Lodgement Service to SBR from 2015-16. To further streamline business reporting, the SBR program is working with other government agencies, including the Department of Human Services, to expand its usage.

    Business use of SBR has significantly increased in this financial year with the introduction of SuperStream Tax File Number Integrity Checks – or SuperTICK. Across the 2012-13 financial year, there were nearly 150,000 lodgements using SBR, but already this year, there have been more than 750,000 transactions by the end of September. The vast majority of these have been SuperTICK checks supporting member transactions and we estimate that 3.2 million such checks will be undertaken by the end of this financial year.

    For business, SBR offers significant benefits.

    • In 2012, the Australian Government Productivity Commission estimated the potential benefits of SBR to business, under the program’s initial financial reporting scope, to be in the order of $500 million a year based on 60 per cent take-up.
    • SBR means businesses will spend less time and money on reporting, which allows them to focus on core business activities, thereby increasing productivity.
    • SBR can deliver benefits to business by:
    • reading the financial data in a business accounting system;
    • pre-filling forms with the required information;
    • allowing the business to check for accuracy; and
    • delivering the forms to the agency through a safe, secure online channel.
    • While the present Electronic Lodgement Service allows the one-way flow of information from a business to government, SBR allows the two-way flow of information and also supports much more flexible data management and reporting formats.
    • As the data used in reporting via SBR is more consistent and integrated with natural business processes, it can also improve compliance outcomes.
    • In addition to reducing reporting burdens, SBR also provides opportunities for large business to improve its internal reporting. It can assist with the challenges faced by large business with complex corporate structures, with many reporting entities; and possibly the need to source data from multiple software applications.
    • Businesses can realise internal efficiencies, because SBR uses an international accountants’ reporting language (Extensible Business Reporting Language, or XBRL) which offers tagging of data at its source; and uses a consistent definition of terms. The XBRL data can be re-used internally for value-add activities, with enhanced analytical capabilities and re-use of the data for internal management and decision making.
    • Fundamentally, SBR offers benefits commensurate with the redesign effort put in by a company.
    • ITP example here – web form that is rekeyed into ELS could be replaced by an 'all the way through' SBR process that could be edited prior to submission.

    Intermediaries, including bookkeepers and accountants, can also benefit from SBR with a reduction in the time they spend on gathering, analysing and assembling data for their clients. It also reduces potential input errors from manual entry, as much as the information will come from the intermediaries’ business’ systems and government records.

    An example of the demonstrated benefits from SBR can be seen in Price Waterhouse Coopers’ tax integration project using SBR.

    • Its Private Clients practice prepared approximately 4,850 tax returns. Each accountant spent on average approximately 1 to 1.5 hours rekeying data and manually preparing work papers from internally or client prepared financial statements.
    • When using SBR, it estimated savings of $1.8 million per annum in non-value added time.

    A Deloitte Digital pilot demonstrated similar benefits – it showed an 82% saving in time for the preparation of financial statements from SBR.

    As I mentioned earlier, since 1 July 2013, there have been a significant number of SuperTICK checks using SBR. The CEO of the Association of Superannuation Funds of Australia estimates 'that the use of the SuperTICK service, when replacing the manual processes previously used to verify member details for rollover purposes, offers potential savings of around $40-$50 per transaction for successfully matched member details. This, together with the maximum three day processing time delivers real benefits for fund members which will ultimately improve their retirement incomes.'

    SBR also delivers benefits to Government, with more efficient reporting, and improved accuracy and reliability of reports, which can reduce the cost of managing business non-compliance. SBR is also key infrastructure which can be re-used in many ways.

    We are looking for willing partners to help us demonstrate the benefits of SBR in very practical ways that will build the credibility of SBR as a way of doing business with government. And we want feedback on your experience with SBR.

    As I have mentioned, the ATO is committed to providing contemporary services that make complying with taxation and superannuation obligations as easy and as cheap as possible. We want to work collaboratively with technology partners, software developers and tax practitioners to achieve this outcome. We are committed to using whole-of-government approaches, such as myGov for individuals, and SBR for business transactions, but we are also open to advice on the role emerging technologies can play.

    While SBR has been available to the market since 2010 and takeup is increasing, recent developments such as the rise of mobile computing, cloud computing and the ongoing need to support large-scale data exchanges may require consideration of a wider range of transmission methods and messaging formats for SBR than are currently being used.

    At the time the Electronic Lodgement Service was introduced in the late 1980s, it was a contemporary service offering. It provided the first automation of income tax return processing, which allowed tax agents to complete and lodge tax returns electronically.

    However, since the 1980s, we have seen significant advances in technology and it is safe to say that the Electronic Lodgement Service is no longer a contemporary offering.

    The ATO therefore intends to transition from the Electronic Lodgement Service to SBR from 201516. The Electronic Lodgement Service will be switched off. While the lodgement experience with SBR could be much the same as ELS, the ATO is hopeful that software providers will pick up the chance to use SBR to streamline aspects of the business process flow.

    For businesses, the ATO will deliver taxpayer services in the following ways:

    • As I mentioned earlier, we will co-design with software developers and accounting industry representatives to prepare a standard chart of accounts that will cater for the majority of small and medium size businesses to assist them in meeting tax and reporting obligations. Through software vendors, the standard chart of accounts will automatically generate the information required for tax reporting purposes and be transmitted to the ATO at the appropriate times using SBR and Extensible Business Reporting Language (XBRL). The ATO will be open to direct provision of that software and also to third party provided and hosted solutions.
    • We intend to provide support through online services such as our Small Business Assist banner, to help a small business more easily meet its tax payment and reporting obligations. Our preferred standard for the transmission of small business tax returns will be SBR/XBRL/Electronic Business eXtensible Markup Language Messaging Services (ebMS).
    • For larger businesses, we will work with software providers to ensure that software packages use SBR/XBRL to streamline the effort required to prepare ands submit tax and reporting information to the ATO and other government agencies. For transactions involving high volumes of data (either high volumes of one to one data exchange or bulk data uploads), the ATO will support the provision of that data via a limited range of formats including Extensible Mark-up Language (XML), XBRL and Bulk Data Exchange (BDE) formats.
    • In the superannuation sector, we will use SBR/XBRL/ebMS to support open two-way communication between super funds and the ATO, between funds themselves, and also between employers and funds. This implementation is already underway for fund-to-fund rollovers and work on ensuring that relevant messaging standards can interact is underway.

    For tax practitioners, we are committed to providing a better service integrated with business software. We recognise the fundamental importance of the Tax Agent Portal to tax practitioners’ business and seek to improve upon the current service by taking advantage of new and emerging technology.

    • We are in the process of enabling, from July 2015, the transmission of tax return data via SBR.
    • We will consult and co-design with the Tax Practitioner community about the future of the highly valued Tax Agent portal, to ensure that our business directions reflect the business needs of this group. One option we will explore in ensuring practitioners have a better interaction in relation to their clients’ tax affairs, is whether, in a world of a common computer language, the current functionality of the Tax Agent Portal could be more effectively provided through direct software packages from the developer market.

    The ATO will always provide software for those taxpayers wishing to prepare their returns, but for software developers, the ATO will:

    • make available to the broader software market the streamlined income tax lodgement services to develop an income tax lodgement offering directly from individuals;
    • develop all services so they are able to be made available as retail (i.e. directly from the ATO) or wholesale (for software developers to consume and make available); and
    • support the outcome of simplified services for business taxpayers allowing both ATOsponsored and third party software services.

    Returning to the theme for this conference – 'time for action'. What I have outlined today is a significant change agenda for the ATO, but it is a necessary change.

    As you have heard today, the ATO wants to completely transform the way we work with you. We could continue to improve our existing services, but with the dominance of the internet, social media, cloud computing and broadband, we will need to get ahead of the technology wave in order to meet our clients’ needs.

    For some of you, these changes will be immediate and unpredictable, while for others these changes will be gradual and less obvious; and for some it will be the catalyst to innovate your business.

    I encourage you all to be in the latter category – innovators.

    Recently, the president of the Institute of Chartered Accountants of Australia said 'I am now full bottle on digital innovation and how it’s impacting professional services and the accounting profession, as well as the opportunities it presents for all of us.'

    This digital innovation is just an extension of the computing and online advances of the past few decades, for example – email, mobile phones or even recently tablets.

    There are many examples of businesses, large and small, that have not kept across the rapid pace of change and technological advancement. The harsh reality is that many are no longer in business.

    My purpose here today has been to be 'upfront' and let you know our thinking and to start a dialogue with you. And no doubt this will be the beginning of many conversations.

    There is no denying technology plays a significant role in your businesses, and going forward, it will play an even greater role. It is time to think about how you will evolve your business with the changes that I have outlined today – how will you maximise the opportunity? This opportunity is not just about the adoption of technology, it is about transforming the way financial and other services support your business objectives and re-shaping your business model.

    I hope these brief comments have outlined our intention, and our determination, to improve the tax experience in Australia and our willingness to look 'outside the square' in developing solutions.

    Thank you for your time and your attention, I hope this has been an interesting speech for you to hear, and my thanks again to Advanced Professional Solutions for inviting me to speak here today.

    Last modified: 21 Nov 2013QC 37852


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Interview: Thom Mayne

Jan 12, 2011
  • Article by Online Editor
  • Designer

Pritzker-Prize winner Thom Mayne, founder and design director of LA-based architecture practice Morphosis, is considered one of the worlds most influential architects. Mayne visited Australia in December 2010 as part of the AIAs International Speaker Series. Here he speaks with Simon Knott, Stuart Harrison and Christine Phillips about authorship, his Rationalist roots and the challenges of creating meaningful local connections as a global architecture practice.

Simon Knott: I wanted to ask you to start with an overview of what you talked about last night: architecture and the urban environment, architecture and the landscape environment, and the organisation and theory of your work. Can you give us a brief summary of those?
Thom Mayne Im interested in locating my work in terms of its ideas. Whats the generative trail of architecture  how do you generate ideas?
The general public still relies on this notion that design is located personally, intuitively  that it comes from a certain type of talent. I never believed in that. I was educated in the 60s, and we were already interrogating that idea  it was a highly rationalist view. Im trying to make it apparent that first of all, those ideas arent as simple as being intuitive. Theyre borrowed, and  like languages  appropriated. It has an origin in previous architecture.
If youre interested in the progress of a language, the evolution of an architecture, you have to have some method of interrogating the broader aesthetic. The rules and the structure that lead you to a particular aesthetic. I guess anybody of my generation would have to have some interest in the location of creativity, the processes of removing certain rational instincts. Jackson Pollock is an example of how things happen because you nurture a certain kind of environment. The notion is: how do we develop our own trajectories within the knowledge of artistic behaviour? For me, this is huge territory that has to do with developing a certain type of complexity, finding an architecture which corresponds to the relationship of how we understand the world.
Im now putting out a book on urbanism, using an idea that was actually discussed by Maki in the 1950s. Hes a modernist, and I think Im in a different place and Im able to rethink some of the same ideas, but thats the evolution of architecture. Each of us attempts to move it forwards, a little bit.

Christine Phillips: You do privilege processes and systems, and you seem to deny the role or hand of the author, but how do you account for the fact that there is a certain Morphosis-ness and a particular language to your work?
TM Well its more than just my hand. It shifts somewhat from the hand to design leadership to thought leadership. Im interested in constantly interrogating, critiquing the rules that we use to drive the work and critiquing the work that comes out of those rules. You operate at both levels. Both are valuable, but you operate under that loose idea of what we call theory  a set of premises that develop the work, and you test them, and then the premises change.
Corbusier and Mies, they had a set of premises that have to do with their idea of perfection. You look at the plan of La Tourette, and you see the grid has rapidly shifted, and you look at the Villa Savoye, and the columns are missing in the middle or theres a new set of columns. Corbusier seemed to be immensely comfortable that he had invented those rules and he could therefore change them. They were not fixed. Its that flexibility that is incredibly important  and Im talking as an architect, not as a critic. Those are my issues that Im struggling with and developing.

Stuart Harrison There seems to be two stages to the Morphosis career. The early works that we studied as students, and then the more recent large body of built work. When you compare early work such as the LA Artspark Performing Arts Pavilion with the recent Giant Group Campus in Shanghai, you can see it manifest to a certain degree with the ground planes and the use of the land. What are the key differences between the early and later stages? Is it a bend towards the environmental and the performative?
TM I cant separate early and late work. Its a day-to-day, year-to-year process of searching and trying to locate yourself. I started architecture at an interesting time. Modernism was exhausted, Post Modernism was just beginning. At Harvard, I worked with Mathias Ungers and I was teaching at SciARC. I was interested in La Tendenza, the Rationalist movement in Italy. But I didnt have the ability to associate historically or culturally with the Rationalist movement. Though I hugely admired Rossi, I recognised early on that his project was complete and there was no room for anybody. Its your yard, youre looking for trajectory. You have an instinct for your location of the work and you should be selfish about that and ask: What is there for me?
As for the environmental or performative shift, I think not. The evolution is continuous, you keep asking questions. Its partly generational, I guess. There is a certain set of conditions that form your basic set of first principles [when you start practising]. And I absolutely recognise my limitations  the way I use the three dimensional environment, I have limits and Im still a mechanical person. Its not a good thing or a bad thing, it just is. When I talk to the next generation, I recognise that the way they work is embedded in a knowledge of the electronic that Ill never know.

SH I wanted to talk about the role of technology in visualisation and also manufacturing for architects such as you, Zaha Hadid, Frank Gehry. Would you ever have envisaged where wed be in a relatively short period of time, that these buildings are now feasible?
TM There were two things that happened. One was tectonic, which was to do with the methodology that allows you to construct the buildings. We restructured the office 10 years ago to accommodate that. Thats the technological side. The second thing that happened was perfect for me. From the very beginning, Ive been interested in what some people called collage  a collective behaviour. Its the connection of things. To draw that was insane. I had huge numbers of young people taking weeks to draw one little piece. Then the computer came along. All of a sudden, in 20 minutes I could look at a dozen options when before it had taken me a week to see one option. It was a clear opportunity that fitted our interests.

CP Your interest in those relationships between things comes out not just in the buildings, but in the way you deal with site and fabric. You say youre not interested in cultural readings of a place, but more interested in creating kinetic spatial relationships. Can you discuss how you achieve that kinetic relationship between your buildings and the surrounding buildings?
TM The broader issue is how to adapt to local conditions. Instinctually I sense that is the obligation of the architect. But we work globally, I have very little connection to my own city. The reality is that we work all over the world, and the type of connections we make can be quite abstract. It would be disingenuous to say we have the ability to, in any real comprehensive terms, make those connections. Where they are, its so superficial that its sort of embarrassing to talk about, for example, dragons in my work in China (in the Giant project). What is great is that it means architecture operates within a global community. We can go to schools anywhere in the world, and youll find students with the same broad attitude. That aspiration of Modernism is now a reality; it has long since been a reality. In the context, you can deal with the more abstract conditions at a more basic level and its still absolutely about connection, but youre now dealing with it on spatial terms, typologies, morphologies, etc. Those are the types of connections available today that arent literal. You can still critique certain attitudes in terms of city making, but youre looking at commonalities that make humanistic cities. The argument can be cross-cultural and were looking for the glue that holds various cultures together.

Simon Knott, Stuart Harrison and Christine Phillips host ‘The Architects’ on Melbourne RRR. This interview will feature on an upcoming issue of ‘The Architects’.

‘Stripped’ by Greg Natale for Seed to Seat

‘Stripped’ by Greg Natale produces the same carbon footprint in its entire lifetime that you create in just 40 hours. ‘Stripped’ pays tribute to the work of minimalist architects Claudio Silvestrin and John Pawson.

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Posted almost 3 years ago.

Thank you. I may get a few hours of sleep now.

Joseph Salvatore Farina
Joseph Salvatore Farina, Criminal Defense Attorney - Sacramento, CA
Posted almost 3 years ago.

This sounds like a debt collection/civil matter. Don't think the DA would file but if they did, it would be some charge dealing with the elderly. In your economic situation, you would qualify for a public defender. Try to get some sleep.


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philogyny definition

  • noun:
    • The love or fondness for women.
    • Fondness for women; uxoriousness; -- opposed to misogyny.
    • Fondness or admiration for women; passion for women: the contrary of misogyny.
    • admiration for females

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