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 The Beaches Tour
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The Beaches Tour
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The Beaches Tour

offered by supplier M16021 (read about supplier)

Key Information:
Tour Duration: 9 day(s)
Group Size: 1 - 99 people
Destination(s): Thailand
Specialty Categories: Motorcycle Tours
Season: February - June
Airfare Included: No
Tour Customizable: No
Minimum Per Person Price: 2395 US Dollar (USD)
Maximum Per Person Price: 2695 US Dollar (USD)

The paradox of this motorcycle tour is less actually being more: the less riding we do, the more fun we'll find off of our bikes. And I'm talking about serious fun. Forfeiting riding mileage is an extremely hard compromise for a motorcycle tour operator to make, but on this trip you won't miss it in the least. Still, The Beaches Tour covers over 1,600 kilometers (1,000 + miles) of great motorways. You should think of of The Beaches Tour as half-day journeys to fabulous localities. You'll almost have to be dragged away from each area we visit. Yet there will always be a new and different resort awaiting us down the road.

Our starting point is PHUKET, renowned internationally as a world-class holiday destination second to none. Phuket has it all: beautiful beaches, a pulsating night life, luscious food in superb restaurants, great shopping, top-notch golf, and enough other leisure activities and sports to fill up a month. You'll also be happy to know that Phuket is fully recovered from the Dec. '04 tsunami.

Tour Itinerary:

Days 1 & 2:

I can think of no better place to recuperate from jet-lag than Phuket. While you are acclimating to the new time zone, there are a multitude of leisure activities you can partake in. It might be a good idea to finally learn how to scuba dive in one of Phuket's numerous diving schools, because once you become certified, there will be several more opportunities for diving later on in this tour.

Our first destination is KRABI, my personal favorite vacation spot in all of Asia. Whenever I find extra time, I'm off to Krabi like a shot. It's a very special and rare place of extreme natural beauty with an atmosphere of relaxation unique in this world.

After a morning drive around Phang-Nga Bay and its magnificent karst scenery––nature gone mad––we wind our way through small farming communities to a half-moon beach. There we catch a longtail boat ride for a mouth-gaping ride to our chosen resort. Our water course takes us around a massive promontory rising straight out of the ocean, and then we arrive in what I can only describe as HEAVEN on Earth. Krabi's Phra Nang Beach, is considered to be, after Tahiti's Bora-Bora, merely the second-most beautiful in the world. Our lodging is a bungalow resort tucked between two towering cliffs. Feel the pressures of the outside world melt away in this most laid-back of atmospheres. Sunsets are always a virtuoso performance. Krabi also happens to be rock climbing Mecca and instructors are available to teach you the ropes. If you don't want to climb, just watching the climbers is endlessly fascinating. Sea canoes are available and they are a marvelous way to explore the karst-strewn Andaman Sea waters. Scuba diving here is also quite good. I can go on and on about Krabi, but I'd rather you discover its many charms yourself.

Day 3 & 4:

KOH LANTA is our next stop. It takes two ferries to get to this island, and the second crossing will certainly be a surprise. Lanta is at the beginning stages of commercial development. We encourage you to ride your bikes around Lanta on your own to investigate this little visited tropical isle. A picturesque Sea Gypsy settlement sits at the southern tip. Good diving and snorkeling spots are nearby; the surf a short shuffle away from your bedroom.

Our lodging is a quaint seaside bungalow resort on a secluded stretch of sand.

Day 5 & 6:

A bird sanctuary and several interesting Buddhist temples line today's route. We dare not dally too long as we head northwards along the coast to Suratthani and catch a vehicle ferry to infamous KOH SAMUI, an island where hedonism has developed to the highest level.

A pleasant road encircles this substantial isle, perfect for a day ride if you can possibly uproot yourself from the sugar-sand beach. Try to ration your energy because for two nights we call Koh Samui home. Their full moon parties take over from where the Roman debaucheries left off.

Day 7:

A morning ferry ride takes us back to the mainland. We will hug the hug the Gulf of Thailand on our way north to RANONG, a large fishing port. Our lodging for the night is hotel built right on top of a hot spring. Thermal-heated water is directed into everyone's room into an extra-large bathtub, and an immersion in these waters will do wonders for a saddle-sore body. Another outstanding seafood feast is scheduled for this evening.

Next morning we take a boat trip to the southernmost town in Burma, Victoria Point, and enter a world unlike any you have experienced. A few hours wandering around the streets and markets here will be an unforgettable experience, as will the longtail boat ride there and back.

Day 8 & 9:

We spend the last two days in Thailand's largest, contiguous, undisturbed rainforest area, KHAO SOK NATIONAL PARK. A stunning road leads us there and the area is laced with abandoned mountain pathways begging to be explored.

Our 1st night's nest is up in a well-appointed tree house built high in the virgin jungle's tree canopy. Soak up the ambience of this unique resort and hike one of the park's excellent, self-guided nature walks.

The next day we shift base to a huge reservoir and sleep in rustic floating bungalows. Never will you witness more dramatic or beautiful scenery then on the boat cruise to the bungalows. Achingly beautiful gibbon love songs float across the waters every morning. Hornbills and eagles soar lazily above. Totally quiet. Totally untouched. A truly magical place.

Airfare is not included in the tour price.

About This Supplier
Location: Thailand
Joined InfoHub: Mar 2007
Client Request Served: 15

The motorcycles we ride, dual-purpose, enduro-style, lightweight bikes, are eminently suited for the terrain in Southeast Asia. This region is filled with so many mountains and so many curves that only infrequently do we hit speeds exceeding 100 kph (60 mph); maneuverability and durability are our utmost concerns. In...

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 Madikwe to Cape Town
Home » Africa » South Africa » Madikwe to Cape Town
Madikwe to Cape Town
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Madikwe to Cape Town

Please, note! This tour offer has expired. For similar tour offers currently available search here.

Key Information:
Tour Duration: 5 - 8 day(s)
Group Size: 2 people
Destination(s): South Africa
Specialty Categories: Wildlife Viewing   Food & Wine
Season: January - December
Airfare Included: No
Tour Customizable: Yes
Minimum Per Person Price: 25000 South Africa Rand (ZAR)
Maximum Per Person Price: 30000 South Africa Rand (ZAR)

At the edge of the Marico River and under a grove of Tamboti and Marula trees alike, you will find yourself enchanted by a world of intrigue and majestic beauty. Madikwe Hills is where the plains still teem with game and the acacia savanna symbolizes a paragon of beauty. Black Rhino, Giraffe and Zebra roam freely amongst the Big Five. Experience this true wilderness region in combination with a leisurely visit to the cosmopolitan city of Cape Town.

There is nowhere like Cape Town. Perched between the ocean and the mountain, with a national park as its heart, it’s a place to renew and reconnect. Cape Town, the “Mother City”, is the oldest city in our country and has a cultural heritage spanning more than 300 years. Cape Town offers its visitors numerous activities from wine tasting & city tours to scuba diving and boat cruises.

Tour Itinerary:

Days 1-3: Madikwe/ Madikwe Hills Lodge

Accommodation: 3 Nights at Madikwe Hills Lodge in Madikwe Game Reserve. Meals: All meals & Local drinks. Activities: 2 Daily game drives. Check in at Johannesburg Airport for your flight to Madikwe. On arrival at the Madikwe Airstrip one of the lodge’s representatives will meet and transfer you to Madikwe Hills Lodge were you will spend your first three nights. Madikwe Game Reserve is located in the North West Province of South Africa. Madikwe Hills is ingeniously set amongst boulders and age-old Tamboti trees, and offers visitors the utmost in luxury and hospitality.

At the Main Lodge ten ultra-luxurious glass-fronted suites, complete with their own deck and private plunge pools, offer absolute privacy and majestic views. The unusual, yet subtle ‘Afro chic’ décor integrates natural elements with colors highlighting Africa’s ambience. Your suite has been designed for complete relaxation and comfort, with fireplaces, under-floor heating, air-conditioning, outside showers, romantic bathrooms and concertina glass doors that allow you to truly feel at one with the environment. Madikwe Hills offers the ultimate in luxury and indulgence and ensures a holiday never to be forgotten.

Days 4-7: Cape Town/ The Constantia

Accommodation: 4 Nights accommodation at The Constantia. Meals: Breakfast. Activities: Full day Winelands tour, Full day Peninsula tour. Transfer to the Madikwe Airstrip for your flight to Johannesburg. Once in Johannesburg check in for your flight to Cape Town. On arrival in Cape Town a representative from The Constantia will meet and transfer you to the hotel where you will stay over for the next 4 nights. The Constantia is an elegant and luxurious boutique hotel offering a unique and special holiday experience. This five star retreat is situated in the oldest and most beautiful wine producing valley in the Cape, close to five of South Africa’s top wine estates, and many celebrated restaurants.

It’s in a most exclusive area just one minutes drive from the chic Constantia Mall’s, fashionable shops and restaurants. An easy approach to freeways gives guests superb access to all the Cape’s scenic delights, from Simonstown and the False Bay beaches to the City Center, Waterfront and beyond. Golf lovers will be spoiled for choice with championship golf courses situated a stone’s throw away. During your stay at The Constantia your days will be spent exploring Cape Town and the surrounding areas. Included in this package is visit to the Stellenbosch Wine Region and a full day Cape Peninsula tour.

Day 8: Departure. After breakfast you will be transferred to the airport for your flight back to Johannesburg.

Airfare is not included in the tour price.

Price Includes:
- 7 Nights/8 Days accommodation
- Accommodation in Game Reserve & Hotel
- Meals Full Board at Madikwe Game Reserve & Breakfast in Cape Town
- Return flight from Johannesburg to Madikwe Airstrip
- Return flight from Johannesburg to Cape Town
- All scheduled transfers as per itinerary
- Activities includes Two Game drives per day at Madikwe, Full day Winelands Tour, Full day Peninsula Tour.

Price Excludes:
- Travel insurance & Medical insurance
- All meals not mentioned in Itinerary
- Items of personal nature
- Gratitude’s
- Activities not mentioned.

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BlackBerry hires SAP exec as enterprise services head

Enterprise smartphone vendor BlackBerry has hired John Sims, formerly the head of SAP’s mobile services operations, as its enterprise services chief.

Sims is a former colleague of chairman/interim CEO John Chen, who joined SAP via its acquisition of Sybase. His’ hiring comes as several execs depart as part of an apparent housecleaning effort launched by Chen, who has suggested BlackBerry will be an enterprise-focused company going forward.

John Sims joins BlackBerry in January from SAP, where he served as president of SAP’s Mobile Services business.

John has more than 20 years of experience with companies that supply mobile telecommunications products and services to wireless operators.

Blackberry phones

Before joining SAP, John held leadership positions at 724 Solutions, TANTAU Software, Intrado and Tandem Computers.

Though holding up somewhat better than its hardware sales, BlackBerry’s services revenue has been pressured this year by subscriber losses and a decision to offer basic (consumer-oriented) services for little or no cost to BB10 users.

Recently, media reported that three high-ranked employees of BlackBerry are leaving the struggling company.

Rick Costanzo, executive vice-president of global sales, and Chris Wormald, vice-president of strategic alliances, will leave their roles as BlackBerry chairman and interim CEO makes sweeping changes to the company’s executive team. A third executive, Mark Cameron, has left the company to work at public relations firm Hill and Knowlton. He joined BlackBerry in 2011 as the company’s director of global public policy.

BlackBerry is currently in the process of laying off more than 4,000 employees, or roughly 40 percent of its already diminished workforce.

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text:
April 17, 2008

Hezbollah’s TV station Al-Manar reported on Thursday that Syrian President Bashar Assad has said that Syria is preparing for war with Israel as a real possibility.

Assad noted, speaking at a conference in Damascus, however, that he did not expect a conflict between the two states to break out under the current circumstances.

The Syria president also denounced Foreign Minister Tzipi Livni’s speech in Qatar on Monday, where she stated that a struggle is being fought between moderates and extremists, with the latter attempting to prevent an Israeli-Palestinian peace deal from being reached.

According to Assad, the United States and Israel wish to turn Iran into the enemy of the Arab states. He emphasized that while mistakes may have been made over the supervision of Iranian policies and interests, this cannot be interpreted as meaning Iran is an enemy of the Arab world.

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Needed: Rapid Internet response

The Internet will be vulnerable until its network fabric becomes more resilient

Following last week’s Akamai outage, the Internet’s survivability once again became a hot topic. Diego Doval, CTO of Clevercactus, noted on his Weblog that although the packet-switching fabric itself is highly decentralized, the services that breathe life into the Internet are not. “So today, Akamai sneezes and the rest of the world gets a cold,” Doval wrote. “Tomorrow, it will be someone else.”

In the case of the Akamai incident, the vulnerable service was DNS. Paul Vixie, architect of BIND (Berkeley Internet Name Domain) and president of the Internet Systems Consortium, charged that Akamai’s proprietary approach to DNS makes it a single point of failure. He added that the 13 DNS root servers, which weathered a vicious DDoS attack in 2002, are even more defensible today than they were back then. The root servers are resilient, Vixie said, because their operators embrace diversity. “We deliberately use different operating systems, different name server implementations, different kinds of routers, different kinds of switches, different kinds of CPUs, and especially, different operational procedures,” Vixie told

To protect an asset as unique and vital as the root-name servers, such tactics are clearly warranted. But if Akamai tried to diversify the implementation of its large-scale content-delivery network, Vixie said, the cost would “drive their accountants crazy.” The same holds true for the average enterprise, of course. Maintaining a heterogeneous infrastructure would make life hard for attackers, but even harder for you. Instead, we need to make the network fabric itself more resilient and adaptive.

I got a glimpse of how that might happen when I spoke with CloudShield Technologies about its recently announced CS-2000, which the company describes as a server for applications that do deep packet processing at gigabit-per-second rates. The CS-2000, a second-generation product scheduled for general availability in third quarter 2004, is a two-headed beast. Its DPPM (Deep Packet Processing Module) runs a proprietary real-time OS and hosts packet-oriented applications and its Pentium-based Server Module runs Linux to manage and control the “data plane.” The DPPM comprises an exotic mix of commercial NPUs (network processing units), FPGAs (field-programmable gate arrays), and TCAMs (ternary content-addressable memories), plus CloudShields’ own Silicon-DB, an onboard database that can efficiently handle hundreds of thousands of stateful flows.

For programmers, the company offers a high-level packet-oriented language embedded in an Eclipse-based programming environment. The system might be a DDoS mitigator, an intrusion detector, an e-mail scanner, or anything else that needs to scan all your traffic, correlate events, and perform complex, rules-based computation on the fly. Such applications have historically been delivered on single-purpose hardware. A general-purpose platform, says CTO and founder Peder Jungck, will make it cheaper and easier for service providers (and eventually enterprises) to deploy and maintain packet-aware applications and will radically accelerate their development.

For now the attackers are winning the arms race. The technology we’ll need to monitor, react, and adapt in real time has yet to evolve, but it’s headed in that direction.

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Microsoft readies Azure Service Fabric on Linux, inches toward open source

Microsoft will release its microservices-centric Azure Service Fabric on Linux, but work on open-sourcing parts of the platform is still in the works

Microsoft Azure Service Fabric on Linux inches toward open source
Credit: Microsoft

Microsoft edged another step toward making Azure Service Fabric open source. The company released not the long-awaited Service Fabric source code but the next best thing: an official, supported release of Service Fabric on Linux.

In an today's announcement, Microsoft Azure CTO Mark Russinovich proclaimed the need for "a consistent microservices application platform and management experience across enterprise IT infrastructure," whatever the operating system or programming language.

Microsoft's motivation for this move is the same one that was behind the release of an edition of SQL Server for Linux: "Most enterprises today host a mixture of Windows Server and Linux servers," Russinovich said, and Microsoft is depriving itself of opportunities by not delivering products specifically for that platform.

The first public releases of Service Fabric on Linux are scheduled for Sept. 26, at Microsoft's Ignite conference. This release is not open source -- it's a binary-only release initially targeted at a limited subset of Linux systems.

Microsoft's first target distribution for Service Fabric on Linux is Ubuntu 16.04. The company has good reason for targeting that exact version. For one, Ubuntu 16.04 is an LTS release, meaning Ubuntu Server is guaranteed to have support for five years. Ubuntu in general has also been positioned by Canonical as a building block for modern container- and microservices-based cloud creations, so it's a good fit for one of Microsoft's initial Linux platforms.

The open-sourcing of Service Fabric, though, is still a ways off. "We have begun work on open-sourcing parts of the platform and will soon open-source Service Fabric’s programming models," Russinovich wrote. "This allows developers to enhance them as well as use them as starting points to create their own programming models and support other languages." The delay around releasing Service Fabric may be in order to give the product some time with customers.

Microsoft's attitude toward Linux has experienced a radical shift over the last couple of years. Linux is no longer simply a competing ecosystem, which Microsoft grudgingly acknowledged and supported mainly as part of its efforts around Hyper-V. Now it's a full-blown target for the company's applications and infrastructure efforts.

Still, at least some of the old Microsoft's motives remain. Embracing Linux is a way for Microsoft to deliver its products in a greater number of places. SQL Server on Linux, for instance, is also about competing with Oracle.

The same goes for Service Fabric. If there are customers in Linux-land who are willing to pay for the privilege of running Service Fabric in a supported form, Microsoft will be there to receive them -- and to stave off the competition.

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Free Content Socio-economic determinants of knowledge and attitudes about tuberculosis among the general population of Metro Manila, Philippines

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(PDF 70.8505859375 kb)

SETTING: Five urban communities in Metro Manila with different socio-economic status.

OBJECTIVE: To investigate general knowledge about tuberculosis (TB) and intended health-seeking behaviour for TB symptoms among the general population of Metro Manila, and how they are determined by socio-economic factors.

DESIGN AND METHOD: Subjects aged 18 years and over were interviewed in a cross-sectional survey. Data on TB knowledge and intended health-seeking behaviour were stratified by sex, age, educational background, occupation, average family income and place of residence. A TB knowledge score was constructed based on 10 selected questions. Multivariate analysis with standard logistic regression showed those factors that were independently correlated to understanding of the disease, and to attitudes in case of TB symptoms. The TB knowledge score was also analysed by TB information source.

RESULTS: Completed surveys were obtained from 3970 subjects. They scored low in general knowledge about TB (3.64 ± 1.67, range 0–10). A higher score was independently associated with college education (OR = 4.35, 95%CI 6.60–2.87, P < 0.0001). There was no significant difference in TB knowledge acquired through several sources. No intention of seeking health care and intention to self-treat in case of TB disease were significantly correlated to low family monthly income (OR = 7.10, 95%CI 8.25–6.11, P < 0.0001 and OR = 1.74, 95%CI 2.06–1.46, P < 0.0001, respectively).

CONCLUSION: Socio-economic factors should be taken into account in the design of TB information campaigns and in prioritising public health interventions about TB.

Keywords: Philippines; intended health-seeking behaviour; knowledge; tuberculosis

Document Type: Regular Paper

Affiliations: 1: Epidemiology Unit, Tuberculosis Research and Training Center, Metro Manila, Philippines 2: Philippine Tuberculosis Society Inc., Sta. Cruz, Metro Manila, Philippines

Publication date: 2002-04-01

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  • The International Journal of Tuberculosis and Lung Disease publishes articles on all aspects of lung health, including public health-related issues such as training programmes, cost-benefit analysis, legislation, epidemiology, intervention studies and health systems research. The IJTLD is dedicated to the continuing education of physicians and health personnel and the dissemination of information on tuberculosis and lung health world-wide.

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Internet advertising dominates the home-sale industry, which is not to say that print ads are dead. A good home-for-sale ad -- either online or in a newspaper -- should contain enough factual information to interest a buyer without overstating reality. Sellers and listing agents can go overboard selling their listings. It's usually better to undersell. For instance, your house might have three bedrooms and a bonus room that you use as a fourth bedroom. Unless the bonus room was permitted as a bedroom, you could face adverse legal consequences if you advertise it as a fourth bedroom. A buyer who is looking for four bedrooms might be turned off by the fact that the bonus room doesn't have a closet and technically is not a fourth bedroom. From a sales standpoint, you're likely to hav...


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Old 04-22-2013, 10:43 AM   #710
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Default Re: Off-Topic(Anything non-Knicks related) Respectful Of Course!!

Originally Posted by knickscity
The Jets have traded Darell Revis per ESPN.

Possible 1st and 3rd pick coming back to NY.

Deal had to be made, the team is gonna stink, no sense having a highly paid corner on a bad team.

BullSh!t. I'm tired of being fed that rebuilding crap. Sh!tty organization rebuild. Only rebuild I'm accepting is one after a ring. I'm tired of being told to "have faith". What do we have to go on?

Bottom line is, we got a new GM and his 1st priority was to get rid of our best player. Not just our best player now but arguably the best player we've ever had. And for what? A 1st round pick that probably won't yield anywhere near his talent. Yet Tim Tebow is still on the team. Mark Sanchez got an extension. It took us forever and a day to cut Eric Smith. Took us years to cut Brian Thomas, Wayne Hunter, Drew Coleman, Jim Leonhard. The list goes on. All bums. Darelle Revis? Best CB in the league? O no....he's too much of a headcase. Our organization ain't sh!t....point blank period. We had gaping holes on offense we never addressed and instead of doing so, we let our team rot away, and now we just created another gaping hole. The New York Jets are a TRASH ORGANIZATION and I'm absolutely ashamed to be a fan. We'd rather sell tickets with gimmicks than win games. I'm not going to be a turncoat and root for another team but they will NOT get my money until they get their crap together. Any bit of Jets merchandise will be out of my house by the end of the week. Let me know if you want anything Knickscity lol
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Old 12-03-2013, 02:45 PM   #641
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NBA rookie of the year
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Default Re: Fantasy Football 2013 Advice

do i have my lineup right? it's the first week of playoffs, i was thinking maybe morris over gore because the seahawks shutdown ap the other week. i was also thinking cardinals d over the lolphins because cardinals have something to play for as do the steelers the lolphins opponent. any help is appreciated.
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Hedge Fund - York Capital Management

James Dinan Bio, Returns, Net Worth

James Dinan has an economics degree from University of Pennsylvania and an MBA from Harvard Business School. He started his career at Donaldson, Lufkin & Jenrette, working as an investment banker for two years until 1983. Later he worked in merger arbitrage at Kellner DiLeo & Co. Dinan lost his entire savings on Black Monday in 1987, but he came back in 1991 by founding his own investment management firm, York Capital Management, with $3.6 million.

James Dinan
Fund Profile
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Fund Name: York Capital Management
Manager James Dinan
Portfolio Value $3,157,491,000
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1. MON 3,255,633 $332,725 10.53%
2. WWAV 4,977,325 $270,915 8.58%
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Strauss Chiropractic & Injury Clinic

Our goal is not only to make you feel better but to proactively assist you in attaining, regaining, or maintaining your health. Our clients choose us not only because of our expertise and experience, but because they have a positive experience every time they come in.
  • 620 SE 223rd

    Gresham, OR 97080

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About Strauss Chiropractic & Injury Clinic

  • Chiropractors
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M 9am-12pm, Tu 10am-12pm, W 9am-12pm, Th Closed, F 9am-12pm, Sa-Su Closed
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Dr. John Strauss did his undergraduate work at the King's College and Pace University in New York. He graduated from Western States Chiropractic College (WSCC), Portland, Oregon in 1978 and was president of Delta Tau Alpha, Int'l Fraternity of the Healing Arts for Scholastic Excellence. He was a faculty member at WSCC, teaching beginning and advanced Gonstead adjusting technique, x-ray analysis and diagnosis.Dr. Strauss has held state licenses in Colorado and Alabama, and is currently licensed in Oregon. He holds membership in the Oregon Chiropractic Association, the Gonstead Clinical Study Society and the Christian Chiropractic Association.In addition, Dr. Strauss holds post graduate certification in advanced pierce spinal analysis and adjusting technique; CT imaging of the spine; videofluoroscopy; and physiologic therapeutics.

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Dodgers expect to hear from Boras, Ramirez by Wednesday

This from a source who requested anonymity. It isn’t a firm deadline, per se, contrary to what was reported earlier tonight on ESPN. But it also has been hinted to me — not told to me in so many words, but hinted to me — that this is akin to a final offer and that the Dodgers will “move on” if Ramirez turns up his nose at it.

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  • cheba63

    And he rejected it. Hopefully the Dodgers will continue to talk, but this is unsettling: “If Ramirez is offered what he considers a fair deal, sources close to him say that he wouldn’t grant the Dodgers a chance to match it”.


text:
False Alarm For Lee

Just like at the Sun Bowl, wide receiver Marqise Lee seemed to injure his knee in today’s practice after making an end-zone catch. But after a few minutes, Lee poppd up and was fine.

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text:
Half-Life 2 web fun

The Valve Software site’s URL is not www.valve.com. It does not list Half-Life 2 as a product. Sierra’s Half-Life page does not refer to Half-Life 2. (Jurie goes to the Sierra site and searches for Half-Life 2.) The Half-Life 2 page on the Sierra site contains a button that says ‘Official Site’. This leads to www.gameoftheyear.com. This site contains another Offical Site button. This button leads to www.half-life.com, which appears to contain the information I was actually looking for.

All three Half-Life 2 sites allow me to sign up for the Half-Life 2 newsletter.

Comments 1

  1. ephrem wrote:

    how do i put in my account for half-life 2

    Posted 13 Feb 2005 at 20:48


text:
How To Get Into The Games Industry

I recently* was asked a quite common question which, oddly, I had not been asked before, namely: how do I get into the games industry?

To which I almost have to reply: I have no clue. I could tell you how I did it (I answered an ad I saw at a demo convention late 1990 and showed some of the demos I’d worked on), and there’s a core in there that still applies today (be able to show something finished), but I doubt it’s the most reliable way to get into the industry nowadays.

Apparently, these days you no longer get laughed out of the interview room when you mention that you have a degree in something vaguely relevant. Tisk tisk… things were different in my day – we wouldn’t even invite people who’d gone to university. Excuse me, I have to go yell at some kids on my lawn.

Anyway, in lieu of actual advice, how about some links instead?

David Perry writes a ton of stuff about getting into the games industry. He’s a good guy.

Tom Sloper’s Sloperama is also a treasure trove of information about a career in the games industry.

Finally, CMP Media has an entire website dedicated to the topic:

I am sure much more can be found. Programmers need to show code and do tests, artists need to make portfolios, designers have it tough. The old start in QA move to production or design “hidden short-cut” still seems to work. Ack, don’t get me started on QA.

Let me know if you have some favorite advice about getting into the games biz!

* … in February actually, zomg.

Update: Darius Kazemi has a series of articles about networking in the games industry, and Mark made a good point: the IGDA has some relevant information on their website.

Comments 5

  1. Darius K. wrote:

    Hey Jurie,

    I write a series of articles called Effective Networking in the Game Industry. It’s for people who are trying to break in.

    Posted 30 Jul 2007 at 16:54
  2. Jurie Horneman wrote:

    Thanks Darius! I don’t know if you remember, but we briefly met at the GDC in 2004. You are the second game developer I know who’s last name is Kazemi :)

    Posted 30 Jul 2007 at 17:14
  3. Mark wrote:

    Do they have any intake functions?

    When people asked me this question I invariably said they should trek to the GDC and start networking. But that was back in the day. I have no idea what the GDC is like now, or whether the job fair is still a point of departure for people who are either new to the work force or new to the games biz.

    Posted 30 Jul 2007 at 19:20
  4. Darius K. wrote:

    Heh. I do remember meeting you; I didn’t think you’d remember!

    Posted 30 Jul 2007 at 23:36
  5. Patrick wrote:

    I’m surprised at how game design schools have really risen in prominence and acceptance over the past several years. It took a quite a while for them to really hone their programs and start to turn out the calibre students that we really wanted…

    My experiences only go back to 1993, but suffice it to say that there were no websites, no mod groups, and no easy way to meet (or even find) developers. As far as I was concerned, games were created by leprechauns in faraway magic castles… “Normal people” couldn’t get a chance to do that sort of thing! It took a bunch of legwork wandering around CES that summer to even get a few names.

    One of Surreal’s senior designers, Peter Carlson, just posted this somewhat tongue-in-cheek article about getting into the industry.

    I consider his story the most interesting because several years ago, he gave up a high-paying job at HP in the Bay Area and decided to ditch it all and work at Legend for free. In the end it worked out great, but I have nothing but respect for the balls that must have taken.

    Posted 01 Aug 2007 at 4:19


text:
Stock Picking Contest – Q3 Results

By: ispeculatornew
Date posted: 10.03.2011 (4:00 am) | Write a Comment  (5 Comments)

      Post a Comment

It has certainly been a tough year in the markets and that has certainly not helped our group stand out so far. Thankfully, I am one of two bloggers that have so far succeeded in staying in positive territory. Both DividendGrowthInvestor and I are former winners of the competition and stand alone at the top. However, in these volatile times, things can change very quickly so I am certainly very aware that I things could go badly very fast. Let’s take a quick look at my picks so far and then review the competition:

Amazon (AMZN) +20,13%: No doubt, this is my best pick, and I am very proud of it. In fact, I would still double down on this stock if I could as I mentioned a few days ago. Amazon is that good and dominant, it can now afford to take risks such as the recent launch of the Kindle Fire where it could at best become the standard for Android based tablet devices. Its distribution network is years ahead of almost everyone and the Kindle Fire seems like the perfect way to link all of its current products and offerings. Amazon will go much higher in my opinion.

Kimberly Clarke (KMB) +16,26%: Some were surprised by the pick at the start of the year but I had done an analysis of the name last year in our free newsletter and the profile for a dividend portfolio was very impressive. Sound company, great history and it continues to look as a great stock to own. If you would like to join our free weekly newsletter, simply sign up in the form below:

Pepsi Co. (PEP) -3,06%: I am Pepsi guy all the way, give the choice between the two drinks and I’ll jump on the blue can:) I had also done an analysis between Coca-Cola (KO) and Pepsi (PEP) for factors other than taste:) What did come out were two solid companies that both could have been good picks. I did end up preferring Pepsi for a few reasons, one of them being how Pepsi has a better position in many emerging markets. I am personally fine with Pepsi’s (PEP) performance so far this year as it continues to overperform the general market.

Ctrip (CTRP) -20,51%: Looking for improvement? No doubt, Ctrip has been a near disaster so far.. Not as bad as having picked Research in Motion (RIMM) – sorry TFB – but still a losing pick in so many ways. Being long Chinese internet stocks has been a tough proposition in recent weeks despite the longer term prospects that do still look promising. Ctrip is facing increased competition, a tougher economy and thus slower growth. The stock still trades at a reasonable P/E so it could increase but I’m far from confident at this point. A worrying issue that is weighing on the stock is the fact that many Chinese companies are about to get into serious fraud investigations.

To finish off, here are the rankings so far as well as links to other participants posts. One quarter to go and I’m sitting in 2nd place well within reach of DGI. Let’s hope I can make a run for it!!:

[table “319” not found /]

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  1. Comment by Zavi — October 3, 2011 @ 6:28 am

    way to go IS! in hard markets right now, let’s hope Q4 will be better for everyone!!

  2. […] Intelligent Speculator: 3.19% […]

  3. Comment by IS — October 3, 2011 @ 9:33 am

    @Zavi – Thanks a lot for the good words, I’m certainly hoping that I can get back in front, I was holding the position just a day earlier… Amazon slipped a bit but it’ll be back:)

  4. Comment by awake — October 14, 2011 @ 10:19 am

    3% seems to be really low. If intelligent people (sir/madame intelligent speculator) can only get returns like this, is it safe to say it’s silly for those saving for retirements in instruments like ROTH are wasting their time thinking they can do 6%-10% a year?

  5. Comment by IS — October 14, 2011 @ 12:08 pm

    @awake – the comparison should probably be made against the overall market and this year, 3% actually beats that..! You have to believe that as was the case the past 100 years, the market will on average do much better than that!

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Gregg Homme X-Rated Maximizer Thong Red

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No-Sew Knits eBook

Learn how to knit sweaters seamlessly in Kristen TenDyke's book, No-Sew Knits! Her patterns are not only attractive, they are constructed beautifully with lovely shaping and no assembly required.
SKU: EP7775

This product will be accessible from My Downloadable Products located in My Account after purchase.

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Regular Price: $25.99

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Ease into knitting sweaters, seamlessly!
No-Sew Knits
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No-Sew Knits: 20 Flattering, Finish-Free Garments
by Kristen TenDyke
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As a follow-up to her popular Finish-Free Knits book and video workshop, knitwear designer Kristen TenDyke is back with 20 new seamless projects! In No-Sew Knits Kristen will teach you to knit the perfect sweater—no assembly required! Through clever planning and some simple techniques, projects are shaped and joined during knitting—all without sacrificing the pretty details.

You'll love this book if:
  • You want projects that require no sewing
  • You're looking for interchangeable knitting patterns
  • You're looking for techniques on seamless hems, seamless pockets, faux side seams, short row sleeve caps, and so much more
Inside No-Sew Knits you'll find 20 knitting projects that combine easy construction techniques and on-trend comfortable styling for everyday wear. While many sweaters are based on simple raglan and yoke constructions, Kristen takes the opportunity to introduce you to a variety of other easier-than-they-seem techniques, while keeping the patterns approachable for knitters of all skill levels.
Projects included in this book:

The Basics:
  • Heroic Vest
  • Dreamy Pullover
  • Wholesome One-Button Cardigan
  • Unconditional Cardigan
Interchangeable Stitch Patterns:
  • Soulful Shrug
  • Nurturing Cardigan
  • Tender Hoodie
  • Sunshine Pullover
  • Merci Hoodie
Lace Patterns:
  • Sensual Cardigan
  • Enchancted Cardigan
  • Sensible Cardigan
  • Moonlight Pullover
  • Wonder Tank
Cable Patterns:
  • Noble Pullover
  • Rejoice Tunic
  • Forest Cardigan
  • Paradise Cardigan
  • Vortex Pullover
Pretty and practical, the patterns in No-Sew Knits will have you learning a variety of need-to-know techniques without even realizing it, building your repertoire as you build your knitted wardrobe.
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Titanium Resources (SRX)

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Thursday 30 September, 2010

Titanium Resources

Appointment of Non-Executive

RNS Number : 5546T
Titanium Resources Group Ltd
30 September 2010

Titanium Resources Group Ltd

Appointment of Non-Executive Directors

30 September 2010: The Board of Titanium Resources Group Ltd ("TRG" or "the Company") is pleased to announce that it yesterday appointed Jan Castro and Michael Barton as Non-Executive Directors of the Company with immediate effect.

Jan Castro

Mr. Castro is the Managing Director of Pala Investments AG, the exclusive advisor to Pala Investments Holdings Limited, a US$ 1.0 billion investment company focused on the mining and natural resources sector. As a long-term partner, Pala leverages its extensive mining and natural resources sector experience to provide strategic advice and innovative financing solutions.

Prior to founding Pala in July 2006, Mr. Castro was Senior Vice President of Investments and Corporate Affairs for Mechel OAO, where his primary responsibilities covered mergers and acquisitions, non-core asset disposals and investor and public relations.  Mechel is a NYSE-listed company and one of Russia's largest integrated mining and steel companies, focused on coal, iron ore, nickel and steel products, Mr. Castro was responsible for Mechel's IPO in 2004.

Mr. Castro currently serves on the Boards of Anatolia Minerals Development Ltd, Avoca Resources Limited, Churchill Mining PLC and several private companies.

Mr. Castro received his J.D. and B.A. from Columbia University.

Michael Barton

Mr. Barton is a finance professional who has worked in the natural resources sector for the duration of his career.  He is currently Vice President at Pala Investments AG, the exclusive advisor to Pala Investments Holdings Limited, and prior to that was Vice President at Hatch Corporate Finance, a company specializing in providing corporate finance advisory services to the metals and mining industry.  Mr. Barton currently serves on the boards of Dumas Contracting Ltd., Norcast Wear Solutions Limited and New Birmingham Inc.

Mr. Barton is a qualified chartered accountant and a member of the Securities and Investment Institute.

Wayne Malouf, Executive Chairman, said:

"On behalf of my fellow directors I am delighted to welcome Jan Castro and Mike Barton to the Board of TRG.  Their significant experience in the natural resources sector strengthens the Company, and we look forward to working with them to realize the full potential of TRG's world-class asset."

For further information:

Titanium Resources Group

Wayne Malouf, Executive Chairman

John Sisay, Chief Executive

Tel: +44 (0) 20 7321 0000

Arbuthnot Securities

Nominated Advisor

Richard Johnson / Hugh Field

Tel: +44 (0) 20 7012 2000

Aura Financial

Michael Oke / Andy Mills

Tel: +44 (0) 20 7321 0000

Titanium Resources Group

Titanium Resources Group is a mining company with operations in the Republic of Sierra Leone. The Group is the country's largest private sector employer and produces rutile and ilmenite for use in industrial applications. The Group's operations have historically accounted for over 65 per cent of the exports of Sierra Leone.

Other Information

Jan Alex Castro (aged 42) holds no direct beneficial interest in TRG ordinary shares nor TRG options.  Mr Castro has also held the following directorships and partnerships:

Current directorships and partnerships

Anatolia Minerals Development Ltd

Avoca Resources Limited

Churchill Mining PLC

Dumas Contracting Ltd

Eagle Holding Limited

Gemcom Software International Inc

Norcast Wear Solutions Limited

Former directorships and partnerships within the past five years

Alacer AG

Coalcorp Mining Inc

Crowflight Minerals Inc.

Dioro Exploration

Melior AG

Norcast Castings Company Limited

630777 N.B. Inc

08332624 BC Inc

Michael Barton (aged 31) holds no direct beneficial interest in TRG ordinary shares nor TRG options.  He has also held the following directorships and partnerships:

Current directorships and partnerships

Dumas Contracting Ltd

Tercon Investments Limited

Norcast Wear Solutions Limited

New Birmingham Inc

08332624 BC Inc

2147886 Ontario Limited

Former directorships and partnerships within the past five years

Crowflight Minerals Inc.

Norcast Castings Company Limited

As announced on 15 September 2010, Pala Investments Holdings Limited holds approximately 29.8 per cent. of the Company's issued share capital.  Mr Castro and Mr Barton are the Managing Director and a Vice President respectively of Pala Investments AG, the exclusive investment adviser to Pala Investments Holdings Limited.  Mr Castro is also an investor in Pala Investments Holdings Limited.

There are no additional disclosures to be made in relation to Messrs Castro and Barton pursuant to Rule 17 and Schedule 2(g) of the AIM Rules for Companies.

30 September 2010

This information is provided by RNS
The company news service from the London Stock Exchange

a d v e r t i s e m e n t


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text:
Johannesburg - Talks aimed at resolving Amcu's strike in the platinum sector got underway at the CCMA's Johannesburg head office around 11.30am on Friday.

Mineral Resources Minister Susan Shabangu, Labour Minister Mildred Oliphant, senior management of Impala Platinum, Lonmin, and Anglo American Platinum and Amcu representatives were present.

Association of Mineworkers and Construction Union president Joseph Mathunjwa was accompanied by dozens of union members, most of them wearing green Amcu T-shirts.

It was believed that the parties met individually ahead of the negotiations on Friday morning, and that an Amcu branch was late and had slightly delayed the talks.

A strike by the union's members at Impala, Lonmin and Anglo American Platinum entered its second day on Friday.

Amcu wants entry-level monthly salary of R12,500.

The government offered to mediate in the meeting at the Commission for Conciliation, Mediation and Arbitration.

Security was tight at the CCMA offices and the media were kept in a holding room from 9am.

Shortly before 11.30am, there was a photo opportunity as all parties sat down for the first time together.

The media were given strict instructions not to ask any questions as the delegates greeted one another cordially.

There was no briefing and after a few moments journalists were ushered out again.

Amplats chief executive Chris Griffith, Implats chief executive Terence Goodlace, and Lonmin chief executive Ben Magara said a prolonged strike would probably further damage South Africa's reputation as an attractive business and investment destination.

The Business Day on Friday reported analysts as saying that the platinum strike was one of the factors that weakened the rand against the US dollar.

On Thursday, the exchange rate was R11 to the US dollar, its weakest in over five years. - Sapa


text:
Maseru - Lesotho's exiled prime minister delayed a planned return on Tuesday to his country as gunfights rekindled tensions in the tiny mountain kingdom after an apparent coup.

Aides to Tom Thabane told AFP that security concerns could delay plans for the embattled 75-year-old to return to the mountain kingdom from neighbouring South Africa.

Thabane had intended to come home on Tuesday, after regional mediators brokered a road map to ease the country's political crisis.

“We are still in Johannesburg. There is a possibility that we may not arrive in Lesotho today,” Samonyane Ntsekele said.

In Maseru one of the country's top police officers said he would strongly advise Thabane not to return.

“Who is going to protect him, the police are not able to do that,” the officer said.

Thabane fled across the border before dawn on Saturday as troops surrounded his official residence and attacked key police installations, disarming officers.

Police say since then they have continued to come under attack from Lesotho Defence Force soldiers, acting under cover of darkness.

The latest assault came on Monday night, at the Police Training College, where officers reported coming under automatic weapon fire for around 30 seconds.

A top officer at the college, who asked not to be named, said the attack came shortly after the power was cut, an apparent coordinated move by the military.

The armed forces are led by Lieutenant General Tlali Kamoli, who Thabane attempted to sack before being forced to flee.

Lesotho intelligence officers have pointed to Kamoli and the deputy prime minister as being behind the coup attempt.

The commander's slated replacement Lieutenant General Maaparankoe Mahao, who is also in exile after an assassination attempt, said the prime minister's return would be fraught if the military is not brought under control.

“Definitely we are going back home, but I can't say when and how,” Mahao told AFP.

“As long as those rogue elements are still running amok in the country, then there's no security for me, there's no security for the prime minister, there's no security for the general public.”

The military denies carrying out a coup and says its raids were to confiscate weapons from police stations destined for “political fanatics”.

With no law enforcement officers on the street, the potential for further violence is high.

Fearing a power vacuum the United States has ordered the families of its diplomats to leave, in case land borders and airports are closed.

It is not only civilians who are concerned.

Near Maseru's main military base nervous and heavily armed young soldiers questioned passers-by, fearing foreign intervention could be at hand.

That seems unlikely. Thabane's request that the southern Africa regional bloc SADC send peacekeeping troops has been rebuffed.

But SADC did force the country's rival parties to agree to a deal that will see Thabane return and parliament reopen, after two days of talks in Pretoria.

SADC will also send an observer team to the mountainous African kingdom to monitor political, defence and security developments.

South Africa surrounds the tiny country, and is keen to make sure it does not fall into lawlessness.

Lesotho's vast dams provide much of the drinking water for Johannesburg and Pretoria, and any weapons needed in a full-scale conflict would have to flow through the “Rainbow Nation.” - AFP


text:
Maiduguri - Three people were killed on Wednesday when a bomb exploded in Nigeria's north-eastern town of Maiduguri, the army said, the latest attack in the stronghold of Islamist sect Boko Haram.

Boko Haram killed hundreds of people last year in an attempt to carve out an Islamic state in a country of 160-million split roughly equally between Christians and Muslims. Its main target is the security forces.

“An improvised explosive device targeted at a Joint Task Force patrol team exploded at Post Office roundabout at about 1pm,” Sagir Musa, spokesperson for the military force, said in a statement.

“The explosion led to the death of three civilians, including the bomber and wounded two others.”

Boko Haram is the biggest security threat to Africa's top oil producer and Western governments are concerned about Islamists groups in Nigeria linking up with extremists elsewhere, including al-Qaeda's North African wing.

A French family were kidnapped just over the border in northern Cameroon on Tuesday and were driven into Nigeria by their abductors, Cameroon officials have said.

French President Francois Hollande said Boko Haram was behind the abduction of the three adults and four children. No group has taken responsibility.

An al-Qaeda linked group called Ansaru, thought to have ties with Boko Haram, claimed responsibility for the kidnap of another seven foreigners in a separate incident in northern Nigeria's Bauchi state on Sunday.

The abductions highlight the risk to French nationals and their foreign allies since Paris sent forces to Mali to oust Islamist rebels last month. - Reuters


text:
Johannesburg - The National Treasury has stopped national and provincial government departments from making payments via the internet due to risks associated with such transactions.

But the Treasury has denied the move was in response to elaborate online frauds such as phishing and 419 scams.

“However, it might well assist in combating these schemes as well,” spokesman Jabulani Sikhakhane said.

According to the instruction issued by Accountant-General Michael Sass earlier this month, the Reserve Bank and commercial banks will be advised not to grant departments direct internet access to capture payments, except for payments released from the Corporation of Public Deposits to a province’s revenue fund, into which all money received by a provincial government including their equitable share and grants must be paid.

The Corporation of Public Deposits is a subsidiary of the Reserve Bank, accepts deposits from the public sector and invests the funds in short-term money-market instruments and special Treasury bills.

Sass said all banks had been ordered to process only payments that had been generated by departments’ financial systems.

For urgent payments an additional cashbook had to be arranged with the national Treasury.

“Under no circumstances may the direct internet payment facility be used for this type of transaction,” Sass warned.

Sikhakhane told The Sunday Independent that the national Treasury was in discussion with the Co-operative Government and Traditional Affairs Department to introduce similar measures for the country’s 278 municipalities.

“The national Treasury cannot impose the current restrictions on municipalities as they (municipalities) do not use the same financial systems as national and provincial government,” he said.

The Treasury continuously reviewed payment systems and processes to safeguard cash and the banking environment.

“There are a number of risks associated with the use of multiple payment systems and these include the payment of invalid invoices, duplicate payments, as well as inaccurate cash-flow planning,” he said.

According to Sikhakhane, these risks prompted Sass to introduce additional control measures to ensure that no losses were suffered by the fiscus.

He said the instruction ensured that only payments captured and duly authorised on the department’s financial systems could be processed for payment.

Sikhakhane assured those in business with the government that the instruction note would not impede service delivery and the state’s ability to pay small businesses within 30 days, and that the decision had improved the control environment by ensuring only valid payments originated from the financial system would be processed.

In February, former finance minister Pravin Gordhan announced that the government would invest up to R847 billion over the next three years on public infrastructure.

Sass’s office promotes and enforces transparency and effective management of revenue expenditure, assets and liabilities of institutions in all three spheres of government including the administration of the National Revenue Fund and the Reconstruction and Development Programme Fund, as well as banking services for national departments.

He is also responsible for capacity building, Municipal Finance Management Act implementation, accounting support and integration, internal audit support, risk management, technical support services, governance monitoring and compliance, specialised audit services and financial systems.

Last year, Dihlabeng Local Municipality mayor Tjhetane Mofokeng paid R109 900 in “service and accreditation fees” to the Europe Business Assembly, which would award him the world’s best mayor award.

Free State Premier Ace Magashule intervened and cancelled it, saying it was improper to pay for an award, which would have seen Mofokeng travel to Switzerland to receive his dubious honour.

In 2012, then deputy Auditor-General Kimi Makwetu warned that lax government information technology system security should be tightened to make it less vulnerable to hackers.

In 2010, the auditor-general’s official website was hacked by the Ashiyane Digital Security Team, which has a programme that automatically detects websites with lax security.

The national Treasury instruction will officially be in force from July 1.

[email protected]

Sunday Independent


text:
Malin -

Rescue workers were losing hope on Friday of finding survivors amid the mud and debris from a major landslide in western India, where 150 people are feared to have been killed.

Sixty bodies and eight survivors have now been pulled from the site where a village once stood in a remote part of Maharashtra state, but incessant rains and strong winds have hampered rescue efforts.

“The debris is huge and since it is wet mud, there is negligible chance of air pockets. Any more survivors would be miracles,” Ganesh Pawar, medical officer at the rural hospital treating casualties, told AFP.

The National Disaster Response Force (NDRF) has said about 160 people were thought to have been living in the dozens of houses damaged when a hill gave way and cascaded onto their village of Malin.

The force, which mobilised 378 rescue workers to help with the search, worked into the night in a desperate hunt for any more survivors after lights powered by portable generators were set up.

“Our boys are facing a gruelling task. Adverse weather and lack of space to operate heavy machinery are the main things,” said Gautam Sarkar, an assistant commandant of the NDRF, which is using both sniffer dogs and life detectors that can sense heartbeats.

“We have not been able to survey the whole area since the loose mud buries you up to your thighs,” Sarkar said.

Relatives on Thursday told of losing whole families after tons of earth and trees came crashing down onto the homes below.

“I lost my dad, mum, nephew, my whole family. What will I do? I have nothing left,” inconsolable Usha Vilas Gavar, 30, told AFP close to the scene.

Among the handful rescued were Pramila Lembe, 25, and her three-month-old baby Rudra, who were recovering with no major injuries in hospital having been shielded by their home's tin wall.

“I was breastfeeding the baby when I heard a loud thunder-like clap. I tried to run but the wall collapsed,” Lembe said.

Volunteers were seen preparing pyres for mass cremations on Friday, with wood and kerosene arriving on trucks and tankers.

Dramatic footage of the landslide showed a chunk of hillside giving way on Wednesday with a cascade of mud, rocks and trees, sending up clouds of dust below.

Residents of neighbouring villages expressed fears that their homes might be next.

“There was no landslide here in the past, but recently the rice farming activity on the hill behind the village had intensified,” said 55-year-old Govind Asavale.

“We now face the risk of a similar fate.”

The chief minister of Maharashtra, Prithviraj Chavan, said late on Thursday that people living in landslide-prone areas would have to be shifted to prevent such disasters.

He said they occurred “due to cutting of trees as well as construction activities on the hills. Mountains have been flattened for agriculture,” he told his cabinet according to the Press Trust of India news agency, citing officials.

Chavan said that if necessary a policy would be prepared to tackle such activities.

He echoed India's Home Minister Rajnath Singh, who after visiting the site stressed the need to “maintain environmental balance along with development”.

While India's annual rains are a lifeline for the economy, flooding and building collapses are frequent during the monsoon season.

A landslide in the eastern state of Odisha on Thursday cut off about a dozen villages, while another in the northern Himalayan state of Uttarakhand killed at least five people.

Uttarakhand was hit by a landslide and flooding disaster last year that is thought to have killed nearly 6 000 pilgrims, tourists and others. - Sapa-AFP


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text:
Self Directed IRA LLCGlossary of Terms

Checkbook Control

A Checkbook IRA plan is generally also referred to as a Self Directed IRA LLC. In each case, a limited liability company (“LLC”) or trust is established that is owned by the IRA account and managed by the IRA account holder. The IRA Holder’s IRA funds are then transferred by the Custodian to the LLC’s bank account providing the IRA holder with “checkbook control” over his or her IRA funds.

With a “Checkbook ControlSelf Directed IRA LLC you will never have to seek the consent of a custodian to make an investment or be subject to excessive custodian account fees based on account value and per transaction.

Disqualified Person

Who is a “Disqualified Person”?

The IRS has prohibited certain transactions between the IRA and a “disqualified person”. The rationale behind these rules was a congressional assumption that certain transactions between certain parties are inherently suspicious and should be disallowed.

The definition of a Disqualified Person (Internal Revenue Code Section 4975(e)(2)) extends into a variety of related party scenarios, but generally includes the IRA holder, any ancestors or lineal descendants of the IRA holder, and entities in which the IRA holder holds a controlling equity or management interest. In essence, under Code Section 4975, a “Disqualified Person” means:

Note: brothers, sisters, aunts, uncles, cousins, step-brothers, step-sisters, and friends are NOT treated as “Disqualified Persons”.

The Employee Retirement Income Security Act of 1974 (ERISA) ( Pub.L. 93-406, 88  Stat. 829, enacted September 2, 1974) is a federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the federal income tax effects of transactions associated with employee benefit plans. ERISA was enacted to protect the interests of employee benefit plan participants and their beneficiaries by requiring the disclosure to them of financial and other information concerning the plan.

Individual Retirement Arrangement (IRA)

Individual retirement accounts were introduced in 1974 with the enactment of the Employee Retirement Income Security Act (ERISA). Usually referred to as an Individual Retirement Account, it is a tax-deferred retirement account for an individual that permits individuals to set aside money each year, with earnings tax-deferred until withdrawals begin at age 59 1/2 or later (or earlier, with a 10% penalty). The exact amount depends on the year and your age. Funds can be invested into a broad range of assets, including stock, bonds, mutual funds, real estate, notes & mortgages, tax liens, private companies, business loans, foreign investments, equipment leases and more.

IRS Field Service Memorandum 200128011

IRS Field Service Advice (FSA) Memorandum 200128011 was the first IRS drafted opinion that confirmed the ruling of Swanson that held that the funding of a new entity by an IRA for self directing assets was not a prohibited transaction pursuant to Code Section 4975. An FSA is issued by the IRS to IRS field agents to guide them in conduct of tax audits.

USCorp is a domestic sub-chapter S Corporation. Father owns a majority of the shares of USCorp. Father's three minor children own the remaining shares of USCorp equally. USCorp is in the business of selling Product A and some of its sales are made for export.

Father and each child own separate IRAs. Each of the four IRAs acquired a 25% interest in FSC A, a foreign sales corporation (“FSC”). USCorp entered into service and commission agreements with FSC A. FSC A agreed to act as commission agent in connection with export sales made by USCorp, in exchange for commissions based upon the administrative pricing rules applicable to FSCs. USCorp also agreed to perform certain services on behalf of FSC A, such as soliciting and negotiating contracts, for which FSC A would reimburse USCorp its actual costs.

During Taxable Year 1, FSC A made a cash distribution to its IRA shareholders, out of earnings and profits derived from foreign trade income relating to USCorp exports. The IRAs owning FSC A each received an equal amount of funds.

IRS advised that, based on Swanson, neither issuance of stock in FSC to IRAs nor payment of dividends by FSC to IRAs constituted direct prohibited transaction. o IRS warned that, based on facts, transaction could be indirect.

In light of Swanson, the IRS concluded that a prohibited transaction did not occur under Code Section 4975(c)(1)(A) in the original issuance of the stock of FSC A to the IRAs. Similarly, the IRS held that payment of dividends by FSC A to the IRAs in this case is not a prohibited transaction under Code Section 4975(c)(1)(D). The IRS further concluded that in light of Swanson, the ownership of FSC A stock by the IRAs, together with the payment of dividends by FSC A to the IRAs, should not constitute a prohibited transaction under Code Section 4975(c)(1)(E).

Accordingly, the IRS believed that the case should not be pursued as one involving prohibited transactions.

The IRS noted however that since the owners of the IRAs are disqualified persons as fiduciaries with respect their IRAs and USCorp is a disqualified person with respect to the IRA owned by Individual A, if a transaction is made for the purpose of benefiting USCorp, the IRA owners would violate Code Section 4795(c)(1)(D). Also, if the facts were such that the IRA owners' interests in the transaction because of their ownership of USCorp affected their best judgments as fiduciaries of the IRAs, the transaction would violate Code Section 4975(c)(1)(E).

The significance of FSA 200128011 is that the IRS established that the payment of dividends by an IRA owned entity to an IRA that the creation and ownership of a new entity by an IRA for investment purposes would not be considered a prohibited transaction under Code Section 4975. Furthermore, the IRS established that the payments of dividends by an IRA owned entity to an IRA would not constitute a prohibited transaction.

Limited Liability Company

LLCs are a creation of state law. An LLC is somewhat of a hybrid entity in that it can be structured to resemble a corporation for owner liability purposes and a partnership for federal income tax purposes. An LLC offers the limited liability the benefit of a corporation and the single level of taxation of a partnership.

Manager Managed LLC

In a Self Directed IRA, the IRA holder is appointed as the manager of the Self Directed IRA LLC and has the authority to make all investment decisions on behalf of the LLC.

Non-Recourse IRA Mortgage

The only type of loan allowed for a Self Directed IRA. A nonrecourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable.

Passive Custodian

A Self-Directed custodian, also called a passive custodian, allows IRA holders to engage in non-traditional investments (i.e. real estate), but generally does not offer investment advice. The custodian in the “Checkbook ControlSelf Directed IRA structure is referred to as a “passive” custodian largely because the custodian is not required to approve any IRA related investment and simply serves the passive role of satisfying IRS regulations. By using a Self Directed IRA with “checkbook control” you can take advantage of all the benefits of self-directing your retirement assets without incurring excessive custodian fees and custodian created delays.

Plan Asset Rules

The Department of Labor’s Plan Asset Rules essentially define when the assets of an entity are considered ‘Plan" assets. Under the rules, IRAs are frequently viewed as pension plans subjecting them to the Plan Asset Rules. Under the Plan Asset Rules, if the aggregate plan (IRA/401(k)) ownership of an entity is 25% or more of all the assets of the entity, then the equity interests and assets of the “investment entity” are viewed as assets of the investing IRA/401(k) for purposes of the prohibited transactions rules, unless an exception applies. Also, if a plan (i.e. IRA or 401(k)) or group of related plans owns 100% of an “operating company”, the operating company exception will not apply and the company's assets will still be treated as plan assets.

In summary, the Plan Asset Rules can be triggered if

Exceptions to the DOL Plan Asset Regulations

The Plan Asset look-through rules do not apply if the entity is an operating company or the partnership interests or membership interests are publicly offered or registered under the Investment Company Act of 1940 (e.g., REITs). They also do not apply if the entity is an “operating company,” which refers to a partnership or LLC that is primarily engaged in the real estate development , venture capital or companies making or providing goods and services, such as a gas station, unless the “operating company” is owned 100% by a Plan and/or disqualified persons. . In other words, if an IRA or 401(k) Plan owns less than 100% of an LLC that is engaged in an active trade or business, such as a restaurant or manufacturing plant, the Plan Asset Rules would not apply.

Prohibited Transaction

Internal Revenue Code Sections 4975 & 408 prohibit fiduciary and other Disqualified Persons from engaging in certain types of “prohibited transactions”. “Prohibited transactions” are any direct or indirect:

The fiduciary prohibition transaction rules do not permit IRA owners to direct the IRA trustee to enter into any transaction in which the owner has an interest that may affect the “exercise of his judgment as a fiduciary” (the typical conflict of interest situation).

Qualified Retirement Plan

A plan that meets the requirements of Internal Revenue Code Section 401(a) and the Employee Retirement Income Security Act of 1974 (ERISA), thus making it eligible for favorable tax treatment. Contributions and earnings enjoy tax-deferred investment growth.

To permit tax-free transfers of retirement savings from one type of investment to another, as well as to increase the portability of qualified plan rights for employees moving from one job to another, Congress included a complicated web of rollover provisions in ERISA. These provisions cover transfers from one IRA to another, transfers from qualified pension, profit-sharing, stock bonus, and annuity plans to IRAs, and transfers from IRAs to qualified plans. An IRA may also, under limited circumstances, make a rollover distribution to a health savings account (HSA). In other words, if you receive a distribution from a qualified plan, you might decide to put some or all of the distribution amount into an IRA. The IRA that receives the qualified plan distribution is called a rollover IRA.

A distribution from an IRA to the individual for whose benefit the account or annuity is maintained is not taxable to the recipient if reinvested within 60 days in another IRA (other than an endowment contract) for the benefit of the same individual. The rule operates on an all-or-nothing basis. The entire amount received from the old IRA must be transferred to the transferee IRA. If anything is held back, the rollover rule does not apply, and everything received from the old IRA, including any amount transferred to another IRA, is treated as a taxable distribution. However, the distribution from the old IRA need not include the taxpayer's entire interest. An IRA can be split, for example, by rolling a portion of it into a new IRA.

If property other than money is received from the old IRA, that property, not substitute property of equal value or the cash proceeds of the property's sale, must be included in the transfer to the new IRA. According to the Tax Court, the rollover contribution must be of cash if the distribution is in cash.

The privilege of rolling over from IRA to IRA may be exercised only once in a 12-month period.

Roth IRA

A type of IRA funded with nondeductible contributions or amounts converted (and taxed) from another type of IRA. Qualified distributions from a Roth IRA are free from income tax. Contributions or conversions to a Roth IRA may be made only in years in which the individual’s modified adjusted gross income within specified limits.

Self Directed IRA Operating Agreement

The LLC Operating Agreement is the core document that is referred to when issues concerning the LLC need to be resolved. The LLC Operating Agreement is the most important document for your Self-Directed IRA. It is extremely important that you create an Operating Agreement for your Self-Directed IRA LLC.

The standard LLC Operating Agreement will not meet the requirements for your Self Directed IRA LLC. In general, a Self-Directed IRA LLC Operating Agreement should include special tax provisions relating to "Investment Retirement Accounts" and "Prohibited Transactions" pursuant to Internal Revenue Code Sections 408 and 4975. In addition, since the LLC will be managed by a manager and not the member, the Operating Agreement would need to include special management provisions.

Simplified Employee Pension (SEP)

A simplified employee pension (SEP) is a special type of IRA that can be established by your employer or by you, if you are self-employed. Designed for small businesses, SEPs have many of the characteristics of qualified plans but are much simpler to establish and administer.

Any employer can establish a SEP.

Under a SEP, each participant has his or her own individual retirement account to which the employer contributes. The contributions are excluded from the participant's pay and are not taxable until they are distributed from the plan. If you are self-employed you may establish a SEP for yourself, even if you have no employees.

The advantage of a SEP over a regular IRA is that the contribution limits are higher. In general, the contribution can be as much of 25% of your annual compensation, up to a maximum contribution of $53,000.

The disadvantage of a SEP from an employer's standpoint is that an employer that establishes a SEP is required to make contributions on behalf of virtually all employees. Moreover, the employees must be 100% vested at all times. Those can be costly requirements for small employers whose workers often includes many short-term part time employees. In contrast, a 401(k) plan, as well as other qualified plans can extend the period before an employee is fully vested.

Solo 401(k)

401(k) is a particular section of the Internal Revenue Code that refers to pension, profit sharing and stock bonus plans. These plans have two components, salary deferral and profit sharing contributions. In 2001, Congress passed rules allowing for easy set up and administration of the Solo or “mini-version” of the 401(k) plan.

A 401(k) plan combined with a profit-sharing plan, usually adopted by a sole proprietor or other business with no non-owner employees. Because 401(k) contributions do not count towards the limit on plan contributions which can be deducted (25% of compensation), a Solo 401(k) Plan enables some self-employed individuals to contribute and deduct more than under the 25% limit, which would apply under a regular profit-sharing plan or SEP-IRA.

Swanson v. Commissioner. 106 T.C. 76 (1996)

The relevant facts of Swanson are as follows:

1. Mr. Swanson was the sole shareholder of H & S Swansons’ Tool Company (Swansons’ Tool).

2. Mr. Swanson arranged for the organization of Swansons’ Worldwide, Inc. (Worldwide). Mr. Swanson was named as president and director of Worldwide. Mr. Swanson also arranged for the creation of an individual retirement account (IRA #1).

3. Mr. Swanson directed the custodian of his IRA to execute a subscription agreement for 2,500 shares of Worldwide original issued stock. The shares were subsequently issued to IRA #1, which became the sole shareholder of Worldwide.

4. Swansons’ Tool paid commissions to Worldwide with respect to the sale by Swansons’ Tool of export property. Mr. Swanson, who had been named president of Worldwide, directed, with the IRA custodian’s consent, that Worldwide pay dividends to IRA #1.

5. A similar arrangement was set up with regards to IRA #2 and a second corporation called Swansons’ Trading Company.

6. Mr. Swanson received no compensation for his services as president and director of Swansons’ Worldwide, Inc. and Swansons’ Trading Company.

The IRS attacked Mr. Swanson’s IRA transactions on two levels. First, the IRS argued that the payment of dividends from Worldwide to IRA #1 was a prohibited transaction within the meaning of Code Section 4975(c)(1)(E) as an act of self-dealing, where a disqualified person who is a fiduciary deals with the assets of the plan in his own interest. Mr. Swanson argued that he engaged in no activities on behalf of Worldwide which benefited him other than as a beneficiary of IRA #1.

The Tax Court ruled for Mr. Swanson, and found that the IRS was not substantially justified in its position. The court said that section 4975(c)(1)(E) addresses itself only to acts of disqualified persons who, as fiduciaries, deal directly or indirectly with the income or assets of a plan for their own benefit or account. In Mr. Swanson’s case the court found that there was no such direct or indirect dealing with the income or assets of the IRA. The IRS never suggested that Mr. Swanson, acting as a “fiduciary” or otherwise, ever dealt with the corpus of IRA #1 for his own benefit. The Tax Court, in holding for Swanson, stated the following:

We find that it was unreasonable for [the IRS] to maintain that a prohibited transaction occurred when Worldwide's stock was acquired by IRA #1. The stock acquired in that transaction was newly issued -- prior to that point in time, Worldwide had no shares or shareholders. A corporation without shares or shareholders does not fit within the definition of a disqualified person under section 4975(e)(2)(G). It was only after Worldwide issued its stock to IRA #1 that petitioner held a beneficial interest in Worldwide's stock, thereby causing Worldwide to become a disqualified person under section 4975(e)(2)(G). . .  Therefore, [the IRS’] litigation position with respect to this issue was unreasonable as a matter of both law and fact.

Therefore, the Tax Court held that the only direct or indirect benefit that Mr. Swanson realized from the payments of dividends by Worldwide related solely to his status as a participant of IRA #1. In this regard, Mr. Swanson benefited only insofar as IRA #1 accumulated assets for future distribution.

The second issue the IRS raised was that the sale of stock by Worldwide to Mr. Swanson’s IRA was a prohibited transaction within the meaning of section 4975(c)(1)(A) of the Code, which prohibits the direct or indirect sale or exchange, or leasing, of any property between an IRA and a disqualified person. Mr. Swanson argued that at all relevant times IRA #1 was the sole shareholder of Worldwide, and that since the 2,500 shares of Worldwide issued to IRA #1 were original issue, no sale or exchange of the stock occurred.

Once again, the Tax Court agreed with Mr. Swanson. The critical factor was that the stock acquired in that transaction was newly issued – prior to that point in time, Worldwide had no shares or shareholders. The court found that a corporation without shares or shareholders does not fit within the definition of a disqualified person under section 4975(e)(2)(G). It was only after Worldwide issued its stock to IRA #1 that Swanson held a beneficial interest in Worldwide’s stock, thereby causing Worldwide to become a disqualified person. Accordingly, the issuance of stock to IRA #1 did not, within the plain meaning of section 4975(c)(1)(A), qualify as a “sale or exchange, or leasing, of any property between a plan and a disqualified person”.

In ruling in favor or Mr. Swanson, the Tax Court formally approved the idea of an IRA holder being the sole director and officer of an entity owned by his IRA. In other words, by having the IRA invested in an entity such as an LLC of which the IRA owner is the manager, the Swanson Case seemingly endorses the concept that the IRA owner can have “checkbook control” over his or her IRA funds.

One thing to note is that the LLC does not insulate the IRA from the prohibited transaction rules. Based on Swanson, once an IRA purchases an interest in an entity, that entity then becomes a disqualified person pursuant to Code Section 4975. Accordingly, any investments made by the IRA owned entity must be closely scrutinized based on the prohibited transaction rules outlines in Code Section 4975.

Traditional IRA

An Individual Retirement Arrangement (IRA) which is not a ROTH, SEP or SIMPLE IRA.

The movement of a retirement account assets from one custodian directly to another. An asset transfer is not a distribution and is not taxable or reportable to the IRS. There are no limits as to the number or frequency of IRA transfers.

There are 4 legal requirements for creating a trust:

Unrelated Business Taxable Income (UBTI)

Income taxable to an IRA (or other tax-exempt entity) because it is “unrelated” to the IRA’s tax-exempt purpose. Typical examples are income from a manufacturing, sale or service business operated by an IRA or a partnership or LLC in which an IRA is a member, as well as unrelated debt-financed-income. The tax on this income is called unrelated business income tax, or UBIT. There are some important exceptions from UBTI: those exclusions relate to the central importance of investment in real estate - dividends, interest, annuities, royalties, most rentals from real estate, and gains/losses from the sale of real estate.

Unrelated Debt Financed Income (UDFI)

Income taxable to an IRA (or other tax-exempt entity) which is attributable to borrowing, either by the IRA directly or a partnership or LLC of which it is a member. Typical examples are income from real estate purchased with borrowing and securities bought on margin. Unrelated debt-financed income is a type of unrelated business taxable income.

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text:
Western Railways announced new Summer special trains between Bandra Terminus (Mumbai) and Bhavnagar to avoid extra rush of passengers during the season. Following are the details

  • Train No. 09231 / 09232 Bandra Terminus - Bhavnagar Weekly Special Train (26 services):- Train No.09231 Bandra Terminus - Bhavnagar Weekly Special train will depart at 13.15 hrs on every Monday from Bandra Terminus and reach Bhavnagar at 06.00 hrs the next day. This train will run from 7th April to 30th June, 2014. Train No. 09232 Bhavnagar – Bandra Terminus Weekly Special will leave from Bhavnagar on every Sunday at 17.30 hrs. arriving Bandra Terminus at 07.35 hrs. the next day. This train will run from 6th April to 29th June, 2014. Composition:-AC III Tier, Sleeper Class and II class General CoachesStoppages:Borivali, Vapi, Valsad, Navsari, Surat, Bharuch, Vadodara, Anand, Nadiad, Ahmedabad, Viramgam, Joravarnagar, Botad, Dhola and Songadh stations in both directions.
IRCTC Ticket Booking Starting Date:- 23 - 03 - 2014

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