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Reading Kevin Fellezs's Birds Of Fire, about the birth of fusion music, opened up a few new portals for me, not least of which was a previously undiscovered trove of Herbie Hancock recordings.

Crossings is the first of these, and having listened to it now several times I wonder that I'd previously overlooked it, it's so breathtakingly good, and not a million miles away from music I already have, though sufficiently different that it's not just more of the same.

Sleeping Giant opens with drums reminiscent of Joni Mitchell's The Jungle Line, but shifts through phases dominated by piano, trumpet and soprano sax, with transitions provided by the synths, at times heavily funky, but constantly restless, with the tempo and texture never settling down. The muted horn itself is reminiscent of Miles.

Quasar begins with some thunderous piano chords, though overall the piece is gentle, notwithstanding the turbulent flute (well, it is the 70s!) and horn.

Water Torture is the most atmospheric piece, with the flute and horn now ethereal, complemented by the synths. The groove anticipates Headhunters somewhat.

Upon giving this a listen once I immediately ordered Sextant, so enthused was I. There's a little bit of a feeling that what Hancock was doing at the time was a logical extension of what Miles began with Filles De Kilimanjaro and which developed through In A Silent Way and on to Get Up With It, though there's nothing of the weirdness of On The Corner. Instead we have the experimentation with the synths that at the time would have put this at the leading edge technologically. According to Fellezs, at the time audiences found difficulty in accepting what Hancock was doing. Listening to it now it feels both still fresh but also somehow familiar. Maybe now people are ready.
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on 29 September 2006
It seems to have taken years and years for the world to catch up with what the Mwandishi group achieved musically in their short window of creative genius during the late 60s/early 70s. Many people feel that they reached their pinnacle with this 1971 masterpiece, Crossings.

There can be little doubt that pick of the three tracks on offer here is Hancock's only composition, Sleeping Giant. After this never-bettered 25 minute epic, about which I can't say anything you won't already know, the writing duties are passed onto reedman Bennie Maupin, who dazzles us with the deeply unsettling Quasar, and then harmonically stunning Water Torture.

The simple reason for this being the greatest Herbie Hancock album of them all is that if you were ever looking for the career of the great man condensed down into one CD, you would have to choose Crossings. This album contains nods to his own Blue Note past(his work with Wayne Shorter in particular) and points toward his future in fusion, funk and popular music.

For those who are unfamiliar with any of Herbie's other albums- avoid this for just now. But if you are looking for music that dazzles, captivates, challenges and inspires its listener, then look no further.
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on 28 January 2015
To those who see jazz as an African-American art form, Herbie Hancock is often considered the Miles Davis of his generation due to his status as a stylistic chameleon. Despite remaining a jazz pianist, in later years he played a part in launching funk (mid-1970s), disco (late-1970s), hip-hop (early 1980s) and rap musics, and, although not as dissolute a character as Davis ('the dark prince') was, he nearly became a casualty of the lifestyles that went with those commercial music movements despite his devotion to his family and (apparently) to Buddhism. Before becoming a funk star, however, and after several years as a tuxedoed jazz pianist of the 1960s, Hancock for a few years led the most interesting, as well as "far out", band of his career. This was a self-consciously "black power" band that focused on their African ancestry as a source of pride. This was reflected by the band's adoption of Swahili names, "Mchezaji" (Player), "Pep Mtoto" (Spirit Child), "Mwile" (Body of Good Health), "Mganga" (Doctor of Advice) and "Mwandishi" (Writer/Composer); the latter being the name Hancock adopted. This band was devoted to clean living (hence the St. Augustine as a pinnacle of civilisation sleeve picture) and turning black music into a high art. Their self-titled debut featured three lengthy suite type tracks, which presented jazz almost like some form of African chamber music with a will-o-the-wisp spirit to it; their third, "Sextant", focused on the idea of building pieces around a single note or riff (the idea some jazz musicians, beginning with that nutter Davis, had at the time to reflect the influence of rock music) but using electronica and odd-time signature beats to create a sense of structure. In between these two polarities came "Crossings", which is probably the most atmospheric of the three. This was the first to use synths/electronica (contributed by a white guest, Patrick Gleeson) as well as drum patterns that pointed in the direction of a simple rock beat, but retained the same suite-like sensibility of the debut. "Sleeping Giant", which takes up the first half of the album, is a great example here, going through several different phases while retaining the interest before, somewhat inappropriately, ending with a bit of a rave-up jam. The two tracks taking up the second half of the album, "Quasar" and "Water Torture" (both penned by the clarinettist in the band), are less effective as suites but retain the album's distinctive style of mixing African-American style jazz with synthesiser sounds one might associate more with acts like Tangerine Dream. Each of the three Mwandishi albums are different from each other and also different from almost anything else; that is their appeal, and it represented, to this music listener anyway, the most interesting thing Hancock ever did, even if it is still more enjoyable for me to hear him jamming on Cantaloupe Island (his early sixties hit) or some such number with Metheny/Holland/DeJohnette in a very different style of fusion band many years later.
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on 7 January 2009
I'll keep it short as other reviewers have done a good job of summing this album up, but ... being someone who was mostly into stuff from Herbie's Headhunters period I wasn't sure what to expect from this album. To say it is quite different is an understatement, but, this album, along with Mwandishi, has a lot to offer.

Listening to this album really is like travelling through a vast expanse and there is a real sense of space and atmosphere. Although a bit too 'free' for some there are moments of melody and structure but they soon drift into something else entirely.

Rather than structured tunes think of this album more as a musical narrative to some untold galactic tale.
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on 23 July 2014
This album is fantastic yes it only contains 3 songs but they are marvellous songs one is 24 minutes long and is extremely fun to listen to there is lots happening specially in the percussion side of things and Herbie plonks and plinks his synthsisers and pianos masterfully it is very brilliant album. Warning though Water Torture is called Water torture for a reason it is quite hard to listen to and feel comfortable for some reason
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VINE VOICEon 8 October 2003
This was first out on vinyl in 1972. Very jazz/rock and of its time. Very electronic. It is also, however, very, very good.
The opening Sleeping Giant is a 25 minute meandering, cosmic journey.
It opens withy just percussion and a few noodlings from the Moog Synthesiser until bass and Herbies electric piano add to take off. Buster Williams bass lines are always an interesting counterpoint to the flight. It is not until after some 8 minutes that we hear from the horn section in a slow, spiritual theme that then leads into a funkier groove with alien trombone speak from Julian Priester leading into a faster repetitive riff groove, in Soft Machine mode. It slows down again before Herbie lays it on big slowing into Eddie Henderson's slow trumpet theme (sounding like Nucleus' Elastic Rock - Torrid Zone, written earlier) opening up for Benny Maupins spaced-out saxophone musings. An great trip man.
Track 2 Quasar inhabits a narrower region in this galaxy. Eerie squalls from the horns drift above the Moog wind on some uncharted star trek. Maupins flute flight and Henderson's trippy trumpet carries us on over serious rumbligs of spatial anomilies and worm holes. We are left adrift, lost in space.
The third and final track is Water Torture. Again its Moog and percussion starting this unnerving swim through fluidic space. There is a steady drip like pulse to the proceedings (Soft Machine 5 - Drop). Slinky/slimey/oosy main theme floats by some bombastic, electric space fish. I hear the influence of Hendrix's 1983, A Merman I Shall Turn To Be....... More and more sea-wraiths come to gawp and gnaw. A ghostly choir of female electra fishies almost inunciates a warning. We are close to journeys end now as we slowly go to the big sleep in a nice resting place.
As the sleeve notes say "the spiritual/sensual 'space' grooves of the music and the spiral of rhythms swirling within" just about sums it up.
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on 26 October 2015
Yes, not what I was expecting but this is haunting, sophisticated stuff.....and no less enjoyable because of that. Suggest you sample before you buy as it is not everybody's taste but if you do give it a go, you'll not be disappointed.
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on 7 February 2013
don't expect any songs that you'll be able to whistle, just play it with the headphones on, and your eyes shut.
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on 5 February 2015
Mood Jazz at its best, Herbie Hancock takes an exotic journey through his African roots.
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on 12 August 2014
A nice album. Listen to it and re-assess your opinions of the man who brought us all that spew inducing, dated, 'do it for the money' commercial dross back in the late 20th century. This isn't spewy.

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Premium Basil Pesto, 6.3 oz. (4 pack)

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Bear Ponds Premium Basil Pesto is silky and sublime, made with organic basil, non-GMO canola and extra virgin olive oil blend, Pecorino Romano cheese, garlic, organic Kaliteri and Mintucha oregano blend and more. The All Natural, Artisanal Gourmet Pestos ingredients are grown at Bear Pond Farm, a small certified organic farm in Connecticut. These amazing pestos are nut-free, though they are made in a facility that does process peanuts and tree nuts. You can freeze and re-freeze these gourmet pestos; no waste, no spoilage. Just microwave them on low power with the lid ajar so that they will vent; in order to warm them to just room temperature. Once thawed you can keep them for 30 days in the refrigerator or refreeze them. It all began at a New York City green market, where Bear Pond Farm once sold heirloom veggies and herbs to discerning buyers. Today, Bear Pond Farm cultivates basil, rare Sicilian mintucha and Greek kaliteri oreganos, rosemary, mints, French sorrel and lemon verbena on the East Coast and also operates a certified organic farm in Northern California in order to process several of their rare herb varieties during the winter season. The Nibble online e-zine selected the Bear Pond Farm pestos as their silver award winner from the New York Fancy Food Show in 2007. Use these vibrant pestos in your pasta sauces, on your pizza, your sandwich or even as a dip sauce.

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Home · Property Management · Landlord Quick Tips : Landlord Quick Tip

Tip #206: It’s In The Mail!

If you ask experienced landlords what they do to get tenants to send rent checks on time, chances are they’ll point to one simple strategy: the SASE.

The self-addressed, stamped envelope is a long-treasured remedy — like chicken soup for a cold. While it won’t cure late payment fever, it can increase the odds that a tenant will drop the rent check in the mail without getting distracted searching for an envelope, a stamp, or the landlord’s address.

It even works if the tenant is home sick and can’t run out to buy envelopes.

Sometimes landlords offer tenants a stack of SASE’s only to have tenants misplace them. To fine-tune the SASE strategy, consider sending a new SASE along with a tenant invoice each month about ten days before rent is due. It’s a little extra cost, but it pays for itself in headache relief.

The one downside: you won’t get to hear all those interesting excuses for why the rent is late… again.

See last week’s Landlord Quick Tip.

American Apartment Owners Association offers discounts on products and services for landlords related to your rental housing investment, including rental forms, tenant debt collection, tenant background checks, insurance and financing. Find out more at

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WASHINGTON -- President Clinton said he will nominate Richard Carnell, a former congressional staffer and Federal Reserve attorney, to be assistant secretary of the Treasury for financial institutions.

Mr. Carnell, as senior counsel to the Senate Banking Committee, had a major influence on financial legislation such as the Competitive Equality Banking Act of 1987 and a 1988 bill that would have repealed the Glass-Steagall Act's separation of commercial and investment banking. The latter bill passed the Senate but not the House.

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New Perspective Fund - NPF - All Holdings | American Funds

  • Forms

315 Total Holdings:
As of 6/30/17 (updated quarterly, upon availability).
All Holdings: 1 - 15 of 315
Security Name Asset Type Shares or
Principal Amount
Market Value Percent of
Net Assets
descending arrow, Inc. Equity 2,503,040 $2,422,942,720.00 3.51%
Taiwan Semiconductor Manufacturing Co., Ltd. Equity 221,552,994 $1,518,533,835.00 2.2%
Facebook, Inc., Class A Equity 9,802,000 $1,479,905,960.00 2.14%
Priceline Group Inc. Equity 690,080 $1,290,808,442.00 1.87%
Microsoft Corp. Equity 17,348,800 $1,195,852,784.00 1.73%
Naspers Ltd., Class N Equity 6,155,886 $1,197,533,336.00 1.73%
Regeneron Pharmaceuticals, Inc. Equity 2,269,544 $1,114,663,840.00 1.61%
Broadcom Ltd. Equity 4,621,400 $1,077,017,270.00 1.56%
JPMorgan Chase & Co. Equity 11,172,300 $1,021,148,220.00 1.48%
British American Tobacco PLC Equity 14,398,915 $981,577,393.00 1.42%
Nestlé SA Equity 10,524,918 $915,949,950.00 1.33%
CME Group Inc., Class A Equity 6,942,800 $869,516,272.00 1.26%
Incyte Corp. Equity 6,885,200 $866,915,532.00 1.26%
Pernod Ricard SA Equity 6,378,796 $854,229,783.00 1.24%
Alphabet Inc., Class C Equity 936,887 $851,377,324.00 1.23%
All Holdings: 1 - 15 of 315

Investments are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so they may lose value.

Investors should carefully consider investment objectives, risks, charges and expenses. This and other important information is contained in the fund prospectuses, summary prospectuses and CollegeAmerica Program Description, which can be obtained from a financial professional and should be read carefully before investing. CollegeAmerica is distributed by American Funds Distributors, Inc. and sold through unaffiliated intermediaries.

Investing outside the United States involves risks, such as currency fluctuations, periods of illiquidity and price volatility, as more fully described in the prospectus. These risks may be heightened in connection with investments in developing countries.

For more information about the risks associated with each fund, go to its detailed fund information page or read the prospectus.

Depending on your state of residence, there may be an in-state plan that offers tax and other benefits not available through CollegeAmerica. Before investing in any state's 529 plan, investors should consult a tax advisor. CollegeAmerica is sponsored by Virginia529℠.

If withdrawals from 529 plans are used for purposes other than higher education, the earnings will be subject to a 10% federal tax penalty in addition to federal and, if applicable, state income tax.

  1. Excludes certain securities in initial period of acquisition.


text:
  • Forms

117 Total Holdings:
As of 6/30/17 (updated quarterly, upon availability).
All Holdings: 1 - 15 of 117
Security Name Asset Type Shares or
Principal Amount
Market Value Percent of
Net Assets
descending arrow
U S TREASURY BILL 8/3/2017 Short Term 600,000,000 $599,514,000.00 3.55%
U S TREASURY BILL 7/27/2017 Short Term 589,000,000 $588,681,940.00 3.48%
U S TREASURY BILL 7/13/2017 Short Term 519,200,000 $519,080,584.00 3.07%
U.S. Treasury 2017 Short Term 511,800,000 $511,769,292.00 3.03%
U S TREASURY BILL 7/20/2017 Short Term 504,800,000 $504,598,080.00 2.99%
U S TREASURY BILL 9/21/2017 Short Term 470,600,000 $469,592,916.00 2.78%
U S TREASURY BILL 10/5/2017 Short Term 450,000,000 $448,785,000.00 2.66%
TORONTO DOMINION 1.12% 07-03-17 TSY REPO TP Short Term 400,000,000 $400,000,000.00 2.37%
B 08/24/2017 6MO 8/24/2017 Short Term 350,000,000 $349,527,500.00 2.07%
MERRILL LYNCH 1.08% 07-03-17 TSY REPO TP Short Term 350,000,000 $350,000,000.00 2.07%
FED HM LN BK BD 7/12/2017 Short Term 346,700,000 $346,627,193.00 2.05%
FED HM LN BK DISC NT 07-19-17 Short Term 310,900,000 $310,784,967.00 1.84%
FED HM LN BK BD 7/14/2017 Short Term 309,700,000 $309,619,478.00 1.83%
BNP PARIBAS 1.09% 07-03-17 TSY REPO TP Short Term 300,000,000 $300,000,000.00 1.78%
FED HM LN BK DISC NT 08-07-17 Short Term 300,000,000 $299,754,000.00 1.77%
All Holdings: 1 - 15 of 117

Investments are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so they may lose value.

You could lose money by investing in American Funds U.S. Government Money Market Fund. Although the fund seeks to preserve the value of your investment at $1.00 per share, it cannot guarantee it will do so. An investment in the fund is not a bank deposit and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other governmental agency, entity or person. The fund’s sponsor has no legal obligation to provide financial support to the fund, and you should not expect that the sponsor will do so at any time.

Investors should carefully consider investment objectives, risks, charges and expenses. This and other important information is contained in the fund prospectuses, summary prospectuses and CollegeAmerica Program Description, which can be obtained from a financial professional and should be read carefully before investing. CollegeAmerica is distributed by American Funds Distributors, Inc. and sold through unaffiliated intermediaries.

The value of fixed income securities may be affected by changing interest rates and changes in credit ratings of the securities.

For more information about the risks associated with each fund, go to its detailed fund information page or read the prospectus.

Visit the SEC website for the American Funds U.S. Government Money Market Fund’s most recent filings.

Depending on your state of residence, there may be an in-state plan that offers tax and other benefits not available through CollegeAmerica. Before investing in any state's 529 plan, investors should consult a tax advisor. CollegeAmerica is sponsored by Virginia529℠.

If withdrawals from 529 plans are used for purposes other than higher education, the earnings will be subject to a 10% federal tax penalty in addition to federal and, if applicable, state income tax.

American Funds U.S. Government Money Market Fund Class A is the only share class in the American Funds offering check-writing privileges. It is also the only share class that can be exchanged into certain other share classes of other American Funds.

  1. Excludes certain securities in initial period of acquisition.


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I think we are related. My g.g. grandfather was George W. Lichtenberger (born 2/17/1838). He was married to Matilda A. Rucker (born 2/20/1842). I remember hearing the Spitzer surname in our family before. Are you related to Lizzie (Elizabeth) or Sailor? If so, we can share info.
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Phone Comparisons: HTC One M9 vs Samsung Galaxy S6 Active

June 17, 2015 - Written By Cory McNutt

Do we have a good one for you today – the popular HTC One M9 goes up against the new Samsung Galaxy S6 Active.  The Galaxy S6 Active is a revamped version of the popular Galaxy S6, designed for the ‘active’ user that enjoys hiking, fishing, rock climbing, etc. It sports a larger battery, but loses its fingerprint sensor.  Though it is not as nice looking as the original glass and metal model, and certainly not as nice as the beautiful all-metal HTC One M9, but is comfortable to hold.

There are a few similarities between these two devices.  For starters, the displays are almost identical sizes (5.0-inches on the One M9 vs 5.1-inches on the S6 Active), which makes the dimensions of the two devices almost the same size.  Both devices are running 64-bit octa-core processors, 3GB of RAM and 32GB of internal memory, although both devices use different brand processors and different technologies.  Both devices have good cameras, but the Galaxy S6 Active’s is one of the better ones you will find in a smartphone.

The One M9 and S6 Active each have the usual suspects – Wi-Fi, GPS, Bluetooth 4.1, NFC, and a microUSB port for charging or data transfer.  They both also have an IR Blaster as well.

Please take a deliberate look at the detailed Specifications Comparison chart below and here you will see just how these two great devices stack up against one another – click on the “View Full Comparison” link at the end of the chart to expand the details.  After that, we will look at each individual device in greater detail and point out some of its pros and cons.  From all of this information we will try to determine the winner based on specs and execution of design and functions.

Smartphones | SpecOut
HTC One M9

AH HTC One M9 Batch 2-6The HTC One M9 continues the tradition of the all-metal smartphone and it looks very similar to the One M7 or One M8.  HTC One’s all-metal body is nicely curved on the back making it a joy to hold…especially with a subtle redesign around the sides of the body with a small lip for better gripping.  The back of the One M9 looks more like the older One M7 as HTC finally did away with the duo camera setup found on the One M8.  This year, with the FHD display, HTC is being criticized for not making enough changes…but why change one of the nicest looking smartphones on the market?

The HTC One M9 still sports a 5-inch Full HD Super LCD3 display with a resolution of 1920 x 1080 pixels and 441 pixels-per-inch (PPI) – going up against the Galaxy S6 Active’s QHD Super AMOLED display at 576 PPI.  HTC selected the 64-bit octa-core Qualcomm Snapdragon 810 with four cores clocked at 1.5GHZ and four cores clocked at 2.0GHz.  The S6 Active is using a homegrown 64-bit Exynos 7420 octa-core processor.  The One M9 and the S6 Activity are packing 3GB of RAM and 32GB of internal storage, although the S6 Active uses the newer and faster DDR4 RAM and their new UFS 2.0 flash memory.  The HTC One M9 also has a microSD card for additional storage up to 128GB on the One M9, the S6 Active does not have room for expansion.

HTC did a complete revamp of the camera area and they succeeded in making it better, although it still does not include OIS.  They moved the 4MP UltraPixel camera around as the front-facing camera (FFC), which should provide great selfies, video chatting and help in taking good low-light pictures.  HTC replaced the main camera with a 20MP sensor with autofocus and dual-tone LED flash.  This compares to the 16MP main camera on the S6 Active, along with a 5MP FFC.  The One M9 uses a non-removable 2840mAh battery…much smaller than the 3500mAh non-removable battery in the S6 Active.  The One M9 does support Quick Charge 2.0 thanks to its Qualcomm processor, while Samsung has included their wireless charging in the S6 Active.

The HTC One M9 retains the dual front-facing stereo speakers with BoomSound and a FM Stereo radio.  It comes in Gunmetal Gray, Amber Gold, Silver/Rose Gold and Gold/Pink.  It is running Android 5.0.2 Lollipop and pricing is around $199 on a two-year contract and $600 off contract.

Samsung Galaxy S6 Active

Samsung-Galaxy-S6-Active-AH-20It was no surprise that Samsung would supply AT&T with a Galaxy S6 Active as they have the past couple of models.  It is designed as a rugged Galaxy S6 for those with an active lifestyle and comes in three variations – gray, white camo and blue camo – although I prefer the plain gray, as it is rugged, yet still a nice looking device that you could take anywhere.  I would not feel comfortable pulling out a high-end device at a fancy party with camo on it.  Gone is the glass on the back, but in its place, the battery jumps from 2550mAh to 3500mAh and two days of service…not a bad trade-off. Gone are the two capacitive buttons for the recent and the back keys, and in their place are three physical buttons here that give a nice click for feedback.

The Galaxy S6 Active has the same 5.1-inch QHD Super AMOLED display with a resolution of 2560 x 1440 pixels and about 576 PPI – this compares to the 5-inch FHD display with 1080p and only 441 PPI on the HTC One M9.  The S6 Active uses the same 64-bit Exynos 7420 processor…the first one to use 14nm technology.  It is an octa-core processor with four cores clocked at 1.5GHz and four cores clocked at 2.1GHz.  This is a little more advanced technology than found in the HTC One M9’s Snapdragon 810 octa-core processor.  The both have 3GB of RAM, but the S6 Active uses the faster DDR4 RAM and they both have 32GB of internal memory, although the S6 Active uses a new and faster UFS 2.0 flash memory.  The S6 Active only comes with 32GB with no options, whereas the One M9 has a microSD card for expansion.

The S6 Active comes with a 16MP main camera with autofocus and LED flash, but no mention of OIS that is found in the original Galaxy S6.  It also has a 5MP wide angle FFC for great group selfies and video chats.  This compares to a 20MP main camera and a 4MP UltraPixel FFC on the HTC One M9.  The S6 Active also packs a much larger non-removable 3500mAh battery and you should get two days of service.

The Galaxy S6 Active has many features that the HTC One M9 does not have, such as dust proofing, shock and water resistant and is engineered to withstand any drops on the stones or in the water.  It is IP68 rated and certified to meet a series of military specifications.  It also come with a button to push that will bring up the Activity Zone – instant weather information, a barometer, compass, flashlight, stopwatch and S Health info.  The S6 Active allows you to use the Ultra Power Saving Mode (UPSM), use fast charge or wireless charging mode to save your battery or keep it charged.  It also includes a heart rate sensor and oxygen saturation sensor.

The S6 Activity comes in Gray, Blue Camo or White Camo, is an AT&T exclusive device and will cost you $200 on a two-year contract and $695 off-contract.

…And The Winner Is…

This was one of the easiest decisions to make – the Samsung S6 Active is the winner of this comparison.  The S6 Active has a much better display, better processor, faster memory, better camera, better battery life, IP68 certified dust and water resistant up to 1.5 meter and 30 minutes.  It is also certified with Military specs MIL-STD-810G against salt, dust, humidity, rain, vibration, solar radiation, transport and thermal shock resistant.  The S6 Active also has built-in wireless charging for both Qi and PMA standards…all of this for the same cost of the HTC One M9.

The only place the HTC One M9 wins is in the speaker department and it does have a FM Radio – and I will even give you the all-metal case…the Galaxy S6 Active is not the best looking smartphone on the market, but it is designed to be rugged and survive falls, water and extreme temperatures, not be pretty.

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Spring is in bloom in CastleVille; decorate now with new items

While Martha Stewart may be the latest craze in CastleVille this week, don't forget that Spring has sprung in the entire game, allowing you to purchase a variety of decorations, avatar clothing items and more for your Kingdom. Some items cost Crowns, while others cost coins or Reputation Hearts. As usual, we're here with a complete look at the new Spring themed items in the CastleVille marketplace, which will only be available for a limited time.

Queen Bee Skirt - 7 Crowns
Queen Bee Tunic - 6 Crowns
Stone Path - 5 Reputation Hearts
Spring Banner - 6 Crowns (worth 3 Castle Points)
Araucana Chicken - 5 Crowns
Rustic Fence - 500 coins
Black Friesian Horse - 22 Crowns
Black Orchid - 500 coins

Black Sheep - 9 Crowns
Lavender - 750 coins
Potted Black Orchid - 2 Crowns
Potted Bush - 8 Reputation Hearts
Spring Bouquet - 1,000 coins
White Table and Chair - 3 Crowns

If you're looking for more Easter-specific items rather than those dealing with Spring, they unfortunately haven't launched in the store... yet. As usual, we'll be on the lookout for any new additions to the store that you should be aware of, so keep checking back with us for everything you need to know about CastleVille on Facebook!

What do you think of these Spring-themed items in CastleVille? Which ones will you purchase, and which will you pass on altogether? Sound off in the comments.
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Discover and Operation Homefront Reunite Military Family

Discover and Operation Homefront Reunite Military Family

Mom Returns From Afghanistan to Surprise Her Children at Six Flags St. Louis

ST. LOUIS--(BUSINESS WIRE)-- Discover and Operation Homefront have teamed up to reunite a U.S. military family, the Ericksons, at Six Flags St. Louis in Missouri. Army National Guard Sgt. Ashley Erickson surprised her three children, Parris, Nova and Evan, at a special Six Flags ceremony after returning from a nine-month deployment in Afghanistan.

As a way to show gratitude for military service members, Discover flew Sgt. Erickson's husband, Cpl. Maurice Erickson, and their three children from Ft. Stewart Georgia to Six Flags St. Louis for an all-expense paid VIP experience. The surprise homecoming was planned to coincide with the theme park's celebratory Salute to Heroes event that featured a Boeing B-52 Stratofortress and a TBF Avenger aircraft fly-over as a salute to all active and veteran military service members. Discover employees who are veteran service members acted as greeters for the family and other service members entering the park for the day.

"My husband and I are ecstatic," said Sgt. Erickson. "This is a once in a lifetime experience, to have Operation Homefront and Discover do this for us is like nothing I could have ever imagined. Thank you Operation Homefront and Discover for giving my family this opportunity."

Today's experience was special to the Ericksons because Maurice leaves in 16 days for a one-year remote tour in Korea.

"This reunion created a lifetime of memories for the Ericksons and we are incredibly thankful, and honored, to have been able to make this powerful connection happen for them," said Laura Gingiss, Discover spokeswoman. "The Ericksons are heroes who truly deserved every second of this day and we wouldn't have been able to make this happen if it wasn't for the help and support of our partners, Operation Homefront and Six Flags."

Operation Homefront has been a Cashback Bonus charitable partner with Discover for more than five years. To date, more than $300,000 has been donated to Operation Homefront by Discover and its cardmembers. Through the program, Discover cardmembers may designate their Cashback Bonus to Operation Homefront starting at a donation of $20. In conjunction with today's surprise homecoming event, Discover will be donating up to $10,000 to Operation Homefront on a national level and up to $5,000 to the organization's Kansas-Missouri Field Office.

"Discover and its cardmembers have been steadfast supporters of our Armed Forces," said Tim Farrell, Chief Operating Officer for Operation Homefront. "Today's reunion for the Erickson family is a very concrete and personal demonstration of that support, and we're grateful to Discover and Six Flags for helping us celebrate America's military families."

"It is a privilege for Six Flags St. Louis to recognize the men and women who serve our country each year during our Salute to Heroes event," stated Dave Roemer, Six Flags St. Louis park president. "We are so very pleased to partner with Discover and Operation Homefront to reunite this military family in a surprise homecoming. It is truly an honor to have the opportunity to give back to those who give so much to our country."

About Discover

Discover Financial Services (NYS: DFS) is a direct banking and payment services company with one of the most recognized brands in U.S. financial services. Since its inception in 1986, the company has become one of the largest card issuers in the United States. The company operates the Discover card, America's cash rewards pioneer, and offers home loans, private student loans, personal loans, checking and savings accounts, certificates of deposit and money market accounts through its direct banking business. Its payment businesses consist of Discover Network, with millions of merchant and cash access locations; PULSE, one of the nation's leading ATM/debit networks; and Diners Club International, a global payments network with acceptance in more than 185 countries and territories. For more information, visit

About Operation Homefront

A national nonprofit, Operation Homefront leads more than 4,500 volunteers with nationwide presence who provide emergency and other financial assistance to the families of service members and wounded warriors. Operation Homefront has met more than 750,000 needs of military families since its inception in 2002. A four-star rated charity by watchdog Charity Navigator, nationally 95 percent of total revenue donated to Operation Homefront goes directly to programs that provide support to our military families. For more information, go to

About Six Flags Entertainment Corporation

Six Flags Entertainment Corporation is the world's largest regional theme park company with $1.1 billion in revenue and 18 parks across the United States, Mexico and Canada. For more than 50 years, Six Flags has entertained millions of families with world-class coasters, themed rides, thrilling water parks and unique attractions including up-close animal encounters, Fright Fest® and Holiday in the Park®. For more information, visit

Katie Henry, 224-405-4437
Operation Homefront
Aaron Taylor, 202-744-1326
Six Flags St. Louis
Elizabeth G. Gotway, 636-938-5300, Ext. 328

KEYWORDS:   United States  North America  Illinois  Missouri

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About Us

Business Services

The founders of “A Payroll Service / The Payroll Factory” come from an Accounting Systems Software and Staff Leasing / HR background.

In 1992 they saw big changes coming to the once lucrative Staff Leasing industry and saw a need to be filled by offering the same full array of services businesses liked and needed, but in an “un-bundled”, non-captive way.

In 1994, after many months of programming and testing, The Payroll Factory opened for business based in Manhattan and San Diego .

In 2000 “The Payroll Factory” became “A Payroll Service / The Payroll Factory”.

The new name came from the many times people would ask “What is The Payroll Factory?” and the answer was always “We are A Payroll Service..” , so they decided to make it official.


text:
Prevention and Intervention Strategies to Decrease Misuse of Prescription Pain Medication

  • Date: Nov 03 2015
  • Policy Number: 20154

Key Words: Painkillers, Prescription Drugs, Opioid pain relievers, Overdose

The United States is undergoing an epidemic of deaths caused by prescription drug overdoses. Every 19 minutes, someone in the United States dies from an unintentional prescription drug overdose. One major contributing factor to the rise in such deaths is the increased use of opioid analgesics. This policy statement recommends legislative and educational strategies to combat misuse of prescription pain medications. Legislation needs to address physical and mental status examination laws, doctor shopping laws, tamper-resistant prescription form requirements, regulation of pain management clinics, prescription drug monitoring laws, prescription drug overdose emergency response immunity, and access to naloxone. Education must be required for health care prescribers and for the general public. Community education efforts could focus on safe storage, use, and disposal of prescription medications. Pain medication prescription prescribers must be educated on identification and treatment of pain, alternative modalities, substance abuse screening, and mental illness assessments and treatment for vulnerable populations.

Relationship to Existing APHA Policy Statements

This policy has been identified as a policy statement gap for 2015 (a related policy is 20133, Reducing Opioid Overdose through Education and Naloxone Distribution). Existing policies focus predominantly on naloxone distribution programs. A more comprehensive policy statement with additional actions that should be taken at the local, state, and national levels was requested. These additional actions are included in this policy.

Problem Statement

According to a report released in 2013 by the Trust for America’s Health, “prescription drug abuse has quickly become a top public health concern, as the number of drug overdose deaths—a majority of which are from prescription drugs—[has] doubled in 29 states since 1999. The rates [have] quadrupled in four of these states and tripled in 10 more of these states.”[1] Enough prescription painkillers were prescribed in 2010 to medicate every American adult around the clock for 1 month. Although most of these pills were prescribed for a medical purpose, many ended up in the hands of people who abused them.[2]

According to the Centers for Disease Control and Prevention (CDC), prescription drug abuse was the fastest growing drug problem in the United States as of 2012.[3] Many people who use heroin in the United States today used prescription opioids first.[4] Although the number of drug deaths related to prescription opioids has stabilized, mortality rates associated with heroin have increased over the last 3 years.[4] One major contributing factor to this growing drug problem in the United States is the increased use and prescribing of opioid analgesics, which, over the past decade, have caused more overdose deaths than heroin and cocaine combined.[3] One CDC report noted that, for every overdose death, there are 10 treatment admissions for abuse, 32 emergency department visits for misuse or abuse, 130 people who abuse or are dependent, and 825 people who take prescription painkillers for nonmedical use.[2] In that report, nonmedical use was defined as “use of a prescription pain reliever without a prescription belonging to the respondent or use for the experience or feeling the drug causes.”[2]

Not only are the morbidity and mortality rates associated with prescription drugs a top public health concern, but the costs imposed on the US economy are also substantial. A 2011 study estimated that, in 2006, nonmedical use of prescription painkillers imposed a cost of $53.4 billion on the US economy, including $42 billion in lost productivity, $8.2 billion in increased criminal justice costs, $2.2 billion for drug abuse treatment, and $944 million in medical complications.[2]

As a result of the growing drug problem in the United States and the associated costs incurred by the US economy, the White House Office of National Drug Control Policy, the CDC, the Substance Abuse and Mental Health Services Administration (SAMHSA), and state and local public health agencies have made reducing prescription drug abuse a top priority to address associated rates of morbidity and mortality.[1] In addition, in 2014, the Association for State and Territorial Health Officials implemented the 15 by 15 challenge, intended to reduce prescription drug misuse and deaths by 15% by 2015.[5]

The Prescription Drug Monitoring Program (PDMP) Center of Excellence describes the prescription drug abuse epidemic as a factor of increased prescribing of prescription drugs: “The rise in the misuse and abuse of prescription drugs, opiates in particular, has been attributed to their increased availability over the last decade, a result of increased prescribing. Increased prescribing in turn has been driven by more aggressive treatment of pain in response to patient advocacy groups, the development of new formulations of opiate analgesics to meet this demand, and increased marketing of opiates by pharmaceutical companies. Hydrocodone-acetaminophen, sold under the brand name Vicodin™, is among the most widely prescribed medications in the US in any drug category. Synthetic opioids such as OxyContin™, oxycodone and methadone are more frequently prescribed to treat non-cancer pain than in prior decades. Because of their psychoactive and addictive properties, these drugs, along with tranquilizers (e.g., benzodiazepines such as Xanax, Klonopin, and Valium) and stimulants (Ritalin, Adderall) have high street value. They are diverted for illicit use by means of sharing among friends and family, doctor shopping, prescription fraud, and theft.”[6]

Opioid painkillers are only one group of prescription drugs that have potential for misuse or abuse. The National Institute on Drug Abuse (NIDA) has grouped the most commonly used addictive drugs into 13 different categories, one of which is prescription and over-the-counter medications.[7] Although the prescription drug abuse epidemic may be commonly discussed in terms of opioid analgesics, there are several other groups of prescription and over-the-counter medications that may be subject to misuse and abuse. For example, stimulants such as amphetamines and methylphenidates are commonly prescribed to treat attention-deficit hyperactivity disorder and have the potential for abuse. In addition, depressants may be used to treat anxiety- or sleep-related disorders and contribute to the prescription drug abuse problem in the United States. Prescription-strength cold medicines may contain ingredients such as promethazine or codeine, both of which can illicit euphoric or sedative effects. Furthermore, common over-the-counter drugs that contain ingredients such as dextromethorphan and pseudoephedrine may be subject to misuse and abuse.[7] Thus, it is important for initiatives aimed at curbing the prescription drug abuse epidemic to address the abuse and misuse of all groups of prescription and over-the-counter medications that have the potential for abuse.

Policy efforts aimed at reducing the impact of morbidity and mortality related to prescription drug abuse commonly focus on the supply side of the “drug abuse supply-and-demand equation.”[8] However, there is some literature that questions the effectiveness of heavy supply-side-focused initiatives.[9] The concern is that these initiatives may limit access to medications for patients who have legitimate chronic pain. Some policy initiatives, however, may have the potential to reduce the supply of prescription drugs and thus reduce the potential for drug diversion that leads to misuse and abuse. According to Twillman et al., policy initiatives that focus on the supply of prescription drugs should consider (1) abuse-deterrent opioid formulations, (2) increased medication storage security at home, (3) drug take-back opportunities, (4) improved clinician education, and (5) improved effectiveness of prescription drug monitoring programs.[8] These five solutions strive to reduce access to prescription drugs that may be used for reasons other than their originally intended purpose. For example, improved clinician education aims to teach clinicians “to prescribe only the number of doses they expect patients to need in acute pain settings and the importance of avoiding excess prescribing.”[9] Similarly, PDMP electronic databases provide supplemental information on controlled substance prescriptions and allow for detection of and intervention among individuals attempting to fraudulently obtain such prescriptions. Although supply-side initiatives are a major focus in prescription drug abuse efforts, the demand side of the equation is equally important.

Policymakers and public health officials must also aim to reduce the demand for prescription drugs to prevent individuals from developing the disease of addiction. Primary drug abuse prevention efforts that aim to educate patients and their families form the foundation for reducing prescription drug demand. Research efforts must focus on understanding how to improve the effectiveness of primary drug abuse prevention programs.[9] Furthermore, these programs must become more prominent throughout the country to prevent the development of addiction. Although the goal is to completely prevent abuse of prescription drugs, treatment services must be available to those who have abused or are currently abusing these drugs. Therefore, demand reduction strategies must ensure that there is an adequate supply of substance abuse treatment programs and mental health professionals to provide these services.

Prescription drug misuse and abuse disproportionately affect men as compared with women. According to SAMHSA, the rate of nonmedical use of prescription psychotherapeutic drugs is 2.6% among men and 2.3% among women.[10,11] SAMHSA also identifies young adults, veterans, and military service members, as well as older adults, as being disproportionately affected by prescription drug misuse and abuse.[11] In fact, many young people believe prescription drugs to be safer than illegal drugs. In 2014, youths 12 to 17 years of age and young adults 18 to 25 years of age were more likely to have misused prescription drugs in the past year than adults 26 years or older.[11]

On the other end of the spectrum, NIDA notes that prescription drug misuse and abuse are increasing among people in their 50s.[11] This population is at higher risk for medication misuse than the general population, largely as a result of increased rates of pain, sleep disorders/insomnia, and anxiety.[11] In addition, elderly individuals are typically more sensitive to medications because of their slower metabolism.[11] Furthermore, the elderly population may be more likely to take multiple medications concurrently for the treatment or management of several comorbidities, a practice referred to as polypharmacy. According to a systematic literature review conducted in 2005, polypharmacy is correlated with adverse health outcomes among elderly individuals.[12] These adverse outcomes are likely due to the increased risk of drug interactions between multiple medications and the complexity of the treatment and management of multiple comorbidities. Therefore, improved health outcomes in this population may depend on successful care coordination and reductions in cases of polypharmacy.

Intervention strategies that aim to curb the prescription drug abuse epidemic must (1) improve legislation and enforcement of existing laws, (2) improve medical practice with respect to prescribing opioids, (3) educate prescribers regarding the underappreciated risks and benefits of high-dose opioid therapy, and (4) include secondary and tertiary prevention measures to improve access to substance abuse services and overdose harm reduction programs.[3] In addition, policy initiatives must not focus solely on the supply side of the prescription drug abuse equation, which could reduce access to treatment among patients who have a legitimate need for medications to control chronic pain. As such, policy initiatives focused on demand must also be considered, with particular attention to populations disproportionately affected by prescription drug misuse and abuse.

Evidence-Based Strategies to Address the Problem

The prescription drug abuse injury policy report published by the Trust for America’s Health in 2013 described several strategic interventions considered to be the most promising to fight prescription drug abuse.[1] Unfortunately, many of these intervention strategies are relatively new, and therefore strong research and evidence are limited.[1] However, the Trust for America’s Health convened a group of medical, law enforcement, and public health experts to identify the most promising policies and approaches to reducing prescription drug abuse on the basis of available research and data.[1] As a result, these strategies may be considered as informed by evidence.

The strategies can be broken into two categories. The first category includes strategies aimed at prevention of drug misuse and abuse, such as implementation and mandatory use of PDMP initiatives, adoption of doctor shopping laws and medical provider education laws, and implementation of physical exam requirements. The second category of interventions aims to increase access to and support for substance abuse services. These strategies include adoption of good Samaritan laws, laws that support access to rescue drugs, and other overdose harm reduction programs. This category also recommends that resources be allocated for development and continued support of substance abuse services. Specifically, SAMHSA has reported a growing workforce crisis in the addictions field due to high turnover rates, worker shortages, an inadequately qualified and aging workforce, and stigma.[13]

In combination with counseling, medication-assisted treatment for opioid addiction in opioid treatment programs can reduce prescription overdose deaths. Best practice guidelines, available through SAMHSA, include individually designed programs with detoxification and medically supervised withdrawal and maintenance medications. Also recommended are psychosocial counseling and treatment for any co-occurring disorders, vocational and rehabilitation services, and case management services.[14] Other recommendations are listed below.

  • Legislation requiring a practitioner to examine or evaluate the physical and mental status of a patient before prescribing or dispensing controlled substances. “Practitioner” broadly refers to physicians, dentists, pharmacists, physician assistants, nurse practitioners, or any other individuals permitted to prescribe, dispense, and distribute a controlled substance.[15]
  • Legislation addressing doctor shopping to prevent patients from obtaining controlled substances from multiple providers. Although all states follow the Narcotic Drug Act of 1932 or the Uniform Controlled Substances Act of 1970, according to which no person “shall obtain or attempt to obtain a narcotic drug, or procure or attempt to procure the administration of a narcotic drug…by fraud, deceit, misrepresentation, or subterfuge,” only 20 states have additional regulations to specifically prevent doctor shopping.[16] PDMPs are useful in allowing access to information across state lines, and prescribers should be required to check this information before the initial prescription is given and at least every 3 months thereafter.[17] Also, if patients are receiving multiple prescriptions, providers need to be knowledgeable regarding how to refer them for treatment.
  • Legislation regulating “pill mills,” pain management clinics where large numbers of prescriptions are provided. Actions can include requiring clinics to register with the state or obtain a license or certificate. Also, owners can be required to be licensed prescribers and in good standing in the state, and unannounced inspections can be conducted as a means of verifying documentation and responding to complaints. Florida has experienced a decrease in overdose-related mortality as a result of its actions in this area.[18]
  • Education for prescribers on appropriate diagnosis and treatment of chronic pain. One study of physicians revealed a knowledge gap related to abuse-deterrent formulations and the amount of recreational abuse stemming from diversions of legitimate prescriptions.[19]
  • Education for providers on alternative modalities such as physical therapy, acupuncture, and nonnarcotic therapy. Providers who prescribe extended-release/long-acting opioid analgesics to treat chronic pain need to consider other drugs that can interact and cause respiratory depression.[20] A systematic review of randomized controlled trials of complementary and alternative medicines for cancer pain indicated some success with hypnosis, imagery, acupuncture, and healing touch.[21]
  • Use of naloxone by first responders as well as family and friends of individuals addicted to opioids or other narcotics. Family and friends of those at risk of opioid overdose must be educated on the signs of overdose emergency and must be told to call 911 and administer naloxone. They and the naloxone prescriber need to be protected by immunity from prosecution.[22]
  • Increased preparation of substance abuse treatment specialists and increased availability of treatment facilities. The National Association of Community Health Centers[23] found that 43% of physicians working in federally qualified health centers were interested in being trained to provide medication-assisted treatments for people with addictive disorders. SAMHSA workforce initiatives should be encouraged, including partnerships with community-based providers and organizations, efforts to increase the diversity of the behavioral health workforce, and initiatives to expand the numbers of on-site and distance education programs. Prescribers need to practice compassionate weaning if access to prescription drugs is restricted.[14]

The World Health Organization (WHO) has outlined several recommendations on treatment options and prevention of opioid overdose, including increasing the number of opioid dependency treatment programs. WHO also recommends reducing inappropriate opioid prescribing, making naloxone available to those who might witness an opioid overdose, and offering more psychosocial support to maintain treatment options. WHO’s suggested treatment options include methadone, buprenorphine, and detoxification. Initial treatment would involve non-opioid medications, to be followed by weak opioids and, subsequently, stronger opioids.[24]

The Scottish government has funded a national take-home naloxone program since 2011 to educate families, friends, and caregivers on causes of overdose and administration of naloxone. All individuals released from prison who were on an opioid drug are given naloxone as they leave. This policy has led to a 20% to 30% reduction in opiate-related deaths among the prison release population.[25]

The International Narcotics Control Board has reported actions to overcome prescription drug abuse that include preventing forging of prescriptions and decreasing thefts from pharmacies, hospitals, and doctors’ offices. The board also discourages doctor shopping and illegal Internet pharmacy operations.[26]

Opposing Arguments/Evidence

A 2011 Institute of Medicine report addressed relieving pain. Tens of millions of Americans are affected by pain, contributing to morbidity, mortality, disability, demands on the health care system, and economic costs. Disparities in the treatment of pain exist, and serious undertreatment of pain has been reported among children, the elderly, and racial and ethnic minority groups.[27] Restricting access to pain medications through legislative or criminal justice actions to prevent doctor shopping or close “pill mills” can further decrease legitimate pain medication access.[28]

Failure to adequately medicate a patient can place a physician at risk for malpractice. In addition to being charged with negligence, physicians have been sued as a result of complaints regarding both overtreatment and undertreatment of pain.[29]

Objections to distributing naloxone to nonmedical personnel also persist despite a lack of scientific evidence to support such objections. In fact, naloxone is safe, effective, and easy to administer via nasal spray or intramuscular injection. It has been argued that naloxone can encourage opiate users to increase their drug consumption, but the evidence contradicts this claim.[30–32] Legislators, police, and prosecutors still need to be convinced that naloxone programs are effective. Naloxone distribution has been an important step in harm reduction to help reach the goal of stopping dependence on and misuse of opiate substances. Syringe exchange programs and opiate substitution therapy are other examples of harm reduction strategies. Studies of naloxone distribution and overdose prevention programs report reductions in self-reported drug use. As noted in one report, “[i]t is unethical to allow a narrow focus on the harms of drug use to overshadow an opportunity to save human lives.”[22]

Action Steps

Therefore, APHA:

  • Urges public health and public policy education programs to prioritize and implement evidence-based community and provider training programs on mental health, nonpharmacological pain treatment alternatives, substance abuse, and overdose prevention. Among those with prescriptive authority, gaps in education can be assessed and continuing education provided at the time of licensing renewal. States can use resources from the National Conference of State Legislatures to assess legislation addressing these actions and gaps.[33]
  • Urges public education on nonsharing of prescription medications as well as safe storage, use, and disposal of medications. Messaging must come from multiple public health partners and resources, including public radio and television, billboards, and social media. Some states are using pledges to not share and website messaging (e.g., on state and local health department and public safety department sites).
  • Urges pain prescription providers to become more knowledgeable on identifying and treating pain with alternative modalities and to coordinate pain management with complementary and integrative care providers.
  • Urges providers to be educated on and require the use of PDMPs before prescribing pain medications and to increase integration of patients’ information into their electronic health records. Prescribers need to be educated on referral and treatment options if concerns are identified on the PDMP assessment.
  • Urges federal and state legislators to prioritize resources for development and continued support of evidence-based substance abuse treatment programs that include medication-assisted treatment and supportive counseling.
  • Urges state legislation to require individuals to have physical and mental examinations before they are prescribed pain medications. Also, there is a need for legislation addressing doctor shopping, “pill mills,” and use of tamper-resistant prescriptions. Plans to accommodate patients who need new providers must be coordinated with these actions.
  • Urges state legislators to enact laws increasing distribution of and access to naloxone among first responders, family members, and friends of individuals who may be misusing opioids.

1. Trust for America’s Health. Prescription drug abuse: strategies to stop the epidemic. Available at: http://healthyamericans.org/reports/drugabuse2013/. Accessed December 5, 2015.
2. Centers for Disease Control and Prevention. Vital signs: overdoses of prescription opioid pain relievers—United States, 1999–2008. MMWR Morb Mortal Wkly Rep. 2011;60:1487.
3. Centers for Disease Control and Prevention. CDC grand rounds: prescription drug overdoses—a U.S. epidemic. JAMA. 2012;61:10–13.
4. Centers for Disease Control and Prevention. 2013 drug overdose mortality data announced. Available at: http://www.cdc.gov/media/releases/2015/p0114-drug-overdose.html. Accessed December 5, 2015.
5. Association of State and Territorial Health Officers. ASTHO 2014 president’s challenge: highlights from state/territory pledges. Available at: http://www.astho.org/annual-meeting-2014/presentations/state-pledges-prescription-drug-misuse-session/. Accessed December 5, 2015.
6. Prescription Drug Monitoring Program Center of Excellence at Brandeis. Prescription drug abuse epidemic. Available at: http://www.pdmpexcellence.org/drug-abuse-epidemic. Accessed December 5, 2015.
7. National Institute on Drug Abuse. Most commonly used addictive drugs. Available at: http://www.drugabuse.gov/publications/media-guide/most-commonly-used-addictive-drugs. Accessed December 5, 2015.
8. Twillman RK, Kirch R, Gilson A. Efforts to control prescription drug abuse: why clinicians should be concerned and take action as essential advocates for rational policy. CA Cancer J Clin. 2014;64:369–376.
9. Brownhill JF. An analytic assessment of US drug policy. J Soc Polit Econ Stud. 2005;30:398.
10. Center for Behavioral Health Statistics and Quality. Results from the 2013 National Survey on Drug Abuse and Health: Summary of National Findings. Rockville, MD: Substance Abuse and Mental Health Services Administration; 2013.
11. Substance Abuse and Mental Health Services Administration. Specific populations and prescription drug misuse and abuse. Available at: http://www.samhsa.gov/prescription-drug-misuse-abuse/specific-populations. Accessed December 5, 2015.
12. Frazier SC. Health outcomes and polypharmacy in elderly individuals: an integrated literature review. J Gerontol Nurs. 2005;31:4–11.
13. US Department of Health and Human Services, Substance Abuse and Mental Health Services Administration. Report to Congress on the nation’s substance abuse and mental health workforce issues. Available at: http://store.samhsa.gov/shin/content/PEP13-RTC-BHWORK/PEP13-RTC-BHWORK.pdf. Accessed December 5, 2015.
14. US Department of Health and Human Services, Substance Abuse and Mental Health Services Administration. Quick guide for clinicians based on TIP 45: detoxification and substance abuse treatment. Available at: https://store.samhsa.gov/shin/content/SMA06-4225/SMA06-4225.pdf . Accessed December 5, 2015.
15. Centers for Disease Control and Prevention. Prescription drug physical examination requirements. Available at: http://www.cdc.gov/phlp/docs/pdpe-requirements.pdf. Accessed December 5, 2015.
16. Centers for Disease Control and Prevention. Prescription drugs: doctor shopping laws. Available at: http://www.cdc.gov/phlp/docs/menu-shoppinglaws.pdf. Accessed December 5, 2015.
17. Centers for Disease Control and Prevention. Addressing prescription drug abuse in the United States: current activities and future opportunities. Available at: http://www.cdc.gov/drugoverdose/pdf/hhs_prescription_drug_abuse_report_09.2013.pdf. Accessed December 5, 2015.
18. Pain Medicine News. Study finds decreasing number of pill mills and drug overdose deaths in Florida. Available at: http://www.painmedicinenews.com/ViewArticle.aspx?d=Policy+%26+Management&d_id=83&i=January+2015&i_id=1139&a_id=29251. Accessed December 5, 2015.
19. Lowry F. Doctors have knowledge gaps about opioid abuse. Available at: http://www.medscape.com/viewarticle/824702. Accessed December 5, 2015.
20. Rosenberg EI, Genao I, Chen I, et al. Complementary and alternative medicine use by primary care patients with chronic pain. Pain Med. 2008;9:1065–1073.
21. Bardia A, Barton DL, Prokop LJ, Bauer BA, Moynihan TJ. Medicine therapies in relieving cancer pain: a systematic review. Available at: http://jco.ascopubs.org/content/24/34/5457.full. Accessed December 5, 2015.
22. Bazazi AR, Zaller ND, Fu JJ, Rich JD. Preventing opiate overdose deaths: examining objections to take-home naloxone. J Healthcare Poor Underserved. 2010;21:1108–1113.
23. National Association of Community Health Centers. NACHC 2010 assessment of behavioral health services in federally qualified health centers. Available at: https://www.nachc.com/client/NACHC%202010%20Assessment%20of%20Behavioral%20Health%20Services%20in%20FQHCs_1_14_11_FINAL.pdf. Accessed December 5, 2015.
24. World Health Organization. Information sheet on opioid overdose. Available at: http://www.who.int/substance_abuse/information-sheet/en/. Accessed December 5, 2015.
25. Bird SM, Parma MKB, Strong J. Take-home naloxone to prevent fatalities from opiate overdose: protocol for Scotland’s public health policy evaluation, and a new measure to assess impact. Informa Healthcare. 2015;22:66–76.
26. International Narcotics Control Board. Annual report 2009. Available at: https://www.incb.org/documents/Publications/AnnualReports/AR2009/AR_09_English.pdf. Accessed December 5, 2015.
27. Institute of Medicine. Relieving Pain in America: A Blueprint for Transforming Prevention, Care, Education, and Research. Washington, DC: National Academy Press; 2011.
28. Worley J. Prescription drug monitoring programs, a response to doctor shopping: purpose, effectiveness, and directions for future research. Issues Ment Health Nurs. 2012;33:319–328.
29. Kirschner N, Ginsburg J, Sulmasy LS. Prescription drug abuse: executive summary of a policy position paper for the American College of Physicians. Ann Intern Med. 2014;160:198–200.
30. Maxwell S, Bigg D, Stanczyiewicz K, et al. Prescribing naloxone to actively injecting heroin users: a program to reduce heroin overdose deaths. J Addict Dis. 2006;25:89–96.
31. Seal KH, Thawley R, Gee L, et al. Naloxone distribution and administration program in New York City. Subst Use Misuse. 2008;43:858–870.
32. Wagner KD, Valente TW, Casanov M, et al. Evaluation of an overdose prevention and response training programme for injection drug users in the Skid Row area of Los Angeles, CA. Int J Drug Policy. 2010;21:186–193.
33. National Conference of State Legislatures. Prevention of prescription drug overdose and abuse. Available at: http://www.ncsl.org/research/health/prevention-of-prescription-drug-overdose-and-abuse.aspx#1


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ÚT a ST: kondiční cvičení/Paul Renall

Time: Tuesday’s 8:00 – 9:15

Price: 100 Kc per class

Time: Wednesday’s 19:30 – 21:00

Price: 150 Kc per class

Paul Renall

Contact: 737 629 516, soulmeetsbodycz@gmail.com

stress removal

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No previous experience or fitness level is required, get in shape physically and psychologically.

Training process for every participant based on his/her abilities and goals. Ideal for athletes who wish to maximize performance, for professionals in high risk settings and for any person wishing to overcome irritability, fatigue and frustrations of everyday life and to gain energy, strength and happiness.

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animal Animals Painting Posters and Art Prints

You are currently viewing all works of the categories: Animals, Painting. Here you find poster, art prints, prints on canvas and greeting cards. Works that are tagged with animal only make up a small part of our range of high quality art works. Of course on Animals, Painting animal items we offer customer satisfaction guarantee as well.
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HomeBase BUILD II Artists-in-Residence

HomeBase BUILD II Artists-in-Residence
November 25th to March 10th 2012

Twelve professional artists, social entrepreneurs, architects and other creative thinkers will be
working during four months at the HomeBase LAB on individual art projects in their live-in
studios. They will be engaged in a creative communal living, educational and cultural program
while having a ‘hands on’ collaboration in building different aspects of the HomeBase LAB. The
objective is to turn it into an innovative artist-run cultural center, dedicated to the exploration of
Home as the foundation of Humanity and experimenting in meaningful urban living.

Through the HomeBase BUILD II Artists-in-Residence, the artists will:

Contribute to the building of a unique non-for-profit art center with a far reaching cultural
and social vision in collaboration with other artists and the HomeBase team members.
Participate in an educational program that focuses on questions of identity, Home as the
foundation of humanity, meaningful urban living and the role of contemporary art in
Spend time in Berlin in a communal art setting with live-in studios and various facilities.
Gain professional exposure in the Berlin and the international art world through visits by
Berlin-based curators and via the HomeBase network / emailing list.
Help build a unique grass roots art institution.

* Two of the HB BUILD II artists will be selected to participate in HB Jerusalem taking place in
Summer 2012 and will create a link between Jerusalem, NYC and the HB LAB Berlin.

What will I BUILD
Over the course of four months you will work on your own practice. In collaboration with the
HB team, each HB artists in residence completes a BUILD project which is the constructing of
key organizational components of the HomeBase LAB.

HB BUILD projects are divided into 4 main areas of focus:

1. Community / Urban Setting
Establishing a network in the local community: documenting the community, researching what
community is all about while fostering new relationships with our surroundings.

2. Curatorial / Educational
The HomeBase study and research center: developing curriculum and materials on the topic of
Home, developing a set of HomeBase aesthetic and conscious values, developing the
newsletter which focuses on the role of contemporary art in society.

3. Organization related
Social media, grant writing, funding, financial strategy and promotion.

4. Environment
HomeBase sustainable, which includes working in our organic garden, working at our own build
Green House and processing our KunstKompost/ overall developing ecological and sustainable

Each artist will devote a minimum of 3 weekly hours to building aspects paired with the team
members to work in her or his field, ending with a presentation of their contribution.

More details about HomeBase BUILD II Artists-in-Residence
In the program of HomeBase BUILD II each artist participates as: a learner, a creator and a
teacher. The HomeBase BUILD group generates content and self-directs.

The organic process of exploration will unfold within the following given structural form:

Individual work
• Individual art work: the majority of the time, besides the two scheduled weekly group
meetings (LAB Learn, Salon), will be dedicated to progressive art practice in the
individual studios – ongoing -
• BUILD project: individual work for the community to build the art center HB LAB – 3
hours a week -

Weekly group meetings
• LAB Learn: co-learning, facilitated by the HomeBase team, group and guest speakers –
3 hours a week -
• HB Salon: a cultural platform which will include cultural conversations, performances,
movie screenings, readings and more - followed by a group dinner – 3 hours a week -

• HB Public Salon: which serve as further opportunity for exposure, scheduled at the17th
of December, 2011 (VIP Salon with launch of second edition of Ignatz Beer) & 4th of
February, 2012 (performances and pre-Open House event).
• End exhibition & Open House event on the 3th and 4th of March, 2012. The Open House
event is a public viewing and presentation of the individual projects. The HB
newsletter/publication, with original essays and art works by the program participants is
also released on this day.

*Several guest speakers and artists will be invited to contribute to the process of HB BUILD,
enriching the conversation, providing both a local and global cultural perception.
**HB BUILD artists will be promoted and exposed through the HomeBase network, an existing
network of thousands of international art lovers.

HomeBase BUILD Schedule
Duration: November 25th 2011 - March 10th 2012

The fee of 1500 Euro, includes the following:
- a live-in studio with access to the shared living room, kitchen, bathroom, laundry
room, garden, office
- educational program
- all the program details described above
- special edition of the HomeBase newsletter/publication
- exposure and promotion via HomeBase website and network

Food, art materials and other personal expenses are not included. Visa and insurance is not
arranged by HomeBase.

How to Apply?

Please fill out this form below, and send it to us via email – - along with 10 images of your recent work, an artist
statement, and a CV picture.

Deadline for application: November 1st, 2011.
Date for Notification: November 7th, 2011.

1. How would you define the meaning of Home?
2. What topics seem to be at the forefront of contemporary culture?
3. What are your sources of inspiration? Please define three artists / thinkers who have
been important for the development of your work.
4. What can you contribute to the HB LAB and why are you attracted to this program?
5. What is at the heart of your practice as an artist?
6. How would you describe your practice and studio discipline? What kind of goals have
you set for yourself for the next year? What goals have you achieved in the last year?
7. How would you define a “professional artist”?
8. What would you like to build at the HB LAB?
9. What previous experience do you have in collaborative projects?
10. What does community mean to you?
11. Have you been to Berlin before?
12. What do you hope to achieve during this period in Berlin?


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Online Session Locator

View Session

W347·Tricks of the Trade - Reflections and Advice on the Educational Process
NOTE: The session information below is the most current information and differs from the printed program guide.
Technical · Student Division
Wed. June 29, 2016 11:30 AM to 1:00 PM
Room 340, New Orleans Convention Center
Session Description

Tricks of the Trade sessions, unique to the Student Division, are particularly aimed at offering advice to undergraduate or graduate student audiences. In this interactive session, a panel of paper authors will reflect on their experiences as graduate students, teaching assistants, and mentors in order to provide valuable insights for students who are at an earlier stage of the academic process.

  1. Moderated by Dr. Rebecca Reck, Dr. Stephanie Cutler, and Dr. Saeed Rokooei
Papers Presented
  1. Bridges to STEM Careers: A Student Mentor Persective [view paper] Mr. Christopher Emmanuel Early (The University of Houston-Clear Lake), Jose Daniel Velazco (University of Houston-Clear Lake), Mr. Miguel Rosales (University of Houston-Clear Lake), and Mr. Edgar Cantu (AutoSol Inc. )
  2. Leading Team Learning: Reflections of a Teaching Assistant [view paper] Mr. Brian E Faulkner (University of Illinois, Urbana-Champaign)
  3. Engineering Success: Delivering Your Ph.D. on Time, on Budget, and Ready for Your Career [view paper] Dr. Rebecca M. Reck (Kettering University)
  4. The Doctorate Journey: Mapping Perceptions of the Ph.D. Process [view paper] Dr. Stephanie Cutler (Pennsylvania State University, University Park), Dr. James J. Pembridge (Embry-Riddle Aeronautical Univ., Daytona Beach), and Dr. Matthew A. Verleger (Embry-Riddle Aeronautical Univ., Daytona Beach)
There are currently 28 registrants interested in attending

Registration closed

» Online registration is currently closed « Back to Find Sessions


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      Craving Paradise? You Should Be Booking Your Next Vacation Here

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      Cloud Forests and La Fortuna Waterfall

      “Repeat after him,” our guide instructed. Don Erasmo Gonzalez held up a shot of moonshine and jovially recited a few lines of a Spanish drinking song. We stumbled, painfully, over the words, but the patriarch of Arenal Vida Campesina — a family-run local organic farm and education center — was happy with our effort. We held up our glasses, cheered and downed the mind-numbingly strong hooch. I coughed and I went cross-eyed for a second. Don Erasmo laughed and collected the glasses. It was a powerful — and necessary — digestive after our delicious, and massive, farm-fresh meal. I chased the shot with a cup of freshly brewed (and also farm-grown) coffee. I was tired and satisfied. It was a good way to finish off the afternoon.

      That morning we had started off at the Arenal hanging bridges — an impressive set of walkways high up in the jungle canopy. Some of the suspension bridges are hundreds of feet long and offer dramatic views of the forest from angles that you’d never ordinarily have the chance to see. We saw howler monkeys, spider monkeys, wild boars, and a pit viper snake. I also ate a live termite, which, not surprisingly, was very woody.

      After the canopy tour, we hiked down to the 250-foot La Fortuna waterfall — a beautiful spot for swimming and photography (there was actually a professional shoot going on while we were there). We swam in the cold water, close — but not too close — to the powerful chute.

      What we did right: Later that night we ate dinner at Benedictus Steak House Restaurant, a rustic, organic beef farm that’s more than worth the North American prices.
      What we should have done differently: Eaten fewer termites.
      Pro tip: Book a deep-tissue massage at Nayara for after the hike.

      Rio Celeste

      It had been a long drive, and a long hike, but we were finally there — and it all had been worth it. The Rio Celeste waterfall thundered — and practically glowed — in front of us. After Arenal, we had made our way north, to Tenorio Volcano National Park. The main draw of the area — the only draw really — is the famous, mineral-rich water of the Rio Celeste.

      The waters are an unnatural pastel blue — as if the river had been colorized by an overzealous Instagram filter. We had never seen anything like it. We followed the river upstream, searching for answers. After passing by roiling sulphur vents, crossing over rickety old bridges and dipping our feet in secret hot springs, we came to the confluence of two rivers: one crystal clear and the other milky blue. This was as close as you could get to the mystery source. We were both amazed that a little sulphur and calcium carbonate could have such a dramatic effect.

      That night we stayed at the area’s best option: Rio Celeste Hideaway, a secluded hotel encompassed firmly by the surrounding jungle. It’s only a short hike away from the park entrance. A big bonus is the trail that leads down from the hotel to the river, where it’s easy to waste away the afternoon.

      What we did right: We visited. Rio Celeste was out of the way, but it was definitely worth the drive.
      What we should have done differently: We should have arrived a little bit earlier in the day to avoid some of the bussed-in tourists (though even then, it’s not terribly crowded).
      Pro tip: You don’t need to book a guide — you can easily access the park and the trails on your own.

      It was the last night of our trip. We had spent the last four days at the intimate, Balinese-inspired Oxygen Jungle Villas, near the small coastal town of Uvita. We were sipping our drinks, our feet in the pool, looking at the sunset over the Pacific. I was finally starting to get this whole pura vida thing.

      We had spent a couple days lounging on mostly deserted beaches, eating fresh fish and finding our own coconuts to smash open and drink (messily). We had enjoyed fantastic meals at Oxygen and had visited their small yet splendid set of waterfalls. It truly was the perfect way to end an exceptional trip in a beautiful country.

      I glanced towards the jungle, hearing the now familiar, guttural cries of nearby howler monkeys. Toucans, brightly colored and regal, flew from treetop to treetop. Life, finally, had slowed down.

      What we did right: Ending an adventurous trip with four days at Oxygen Jungle Villas — a luxurious and intimate spot from which to explore the area (and an even better place to relax).
      What we should have done differently: We should have split the drive down from Rio Celeste into two legs.
      Pro tip: Get exact directions back to San Jose and the airport — and then get a second set of directions from another source (it's not easy to find SJO).

      Show comments


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Stanton E. Weiss

No Image of the Agent Available
Date of Birth:
Date of Death:
August 28, 1920
Location of Death:
Oklahoma City, OK

Circumstances of Death

Prohibition Agent Stanton Weiss accompanied by other agents and local officers participated in a raid at the Charles Chandler farm, near Oklahoma City.  Mr. Chandler was suspected of operating an illicit still on his property.  As the officers approached the farm house they were ambushed by a group of bootleggers.  In the ensuing gunfight, Agent Weiss, Deputy Sheriff Adrean and suspect Charles Chandler were all killed.  Another officer and one bootlegger were wounded.  The wounded suspect was placed in the local jail, but soon thereafter, a mob of angry citizens broke into the jail, took the prisoner and hung him from a tree.

Associated Artifacts:
Image of a newspaper article from the Olean Evening Times regarding Special Agent Weiss.
Picture of the death announcement from the Treasury Department regarding Stanton E. Weiss.
Last Reviewed September 23, 2016


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Atlanta Ballet Gennadi Nedvigin | Artistic Director

Atlanta Ballet Gennadi Nedvigin | Artistic Director

September 10, 2012

Single Tickets for 12|13 Season Now on Sale

Single tickets for the 12|13 season go on sale today! Get your tickets now, so you can ensure that you get the best seats in the house for your family and friends. Planning on seeing multiple shows? Consider making your own season subscription package by clicking here or contacting patron services at

Atlanta Ballet 12|13 Season Highlights

Belk presents Atlanta Ballet's Nutcracker | A holiday tradition
December 7-26, 2012 at The Fabulous Fox Theatre
Click here for tickets

The season begins with the return of Atlanta Ballet’s Nutcracker to the Fabulous Fox Theatre. It is a fun-filled, magical adventure that continues to thrill audiences. Bring the whole family for an enchanting and memorable evening that keeps the spirit of the holiday season alive!

Cinderella | One-hour family ballet
sponsored by Publix Super Markets Charities
January 4-6, 2013 at Gwinnett Performing Arts Center
February 16-17, 2013 at Cobb Performing Arts Centre
Click here for tickets

Charming children and adults alike, Atlanta Ballet breathes life into this classic fairytale. Let yourself be swept into the action as Cinderella breaks free from her evil step family and finds her prince! A one-hour family ballet featuring select company members and Fellowship dancers from the Centre for Dance Education.

Michael Pink's Dracula | Atlanta Ballet signature production
sponsored by Gas South
February 8-16, 2013 at Cobb Performing Arts Centre
Click here for tickets

Back by popular demand, and just in time for Valentine’s Day, is Atlanta Ballet’s take on this tale of seduction and surrender. Dracula is a lush cinematic work with the masterful Count at its rich and bloody heart.

New Choreographic Voices | Minus 16 by Ohad Naharin, a world premiere by Gina Patterson and Rush by Christopher Wheeldon
March 22-24, 2013 at Cobb Performing Arts Centre
Click here for tickets

Set to music ranging from Dean Martin to traditional Israeli songs, Israeli choreographer Ohad Naharin’s Minus 16 is an electrifying work that shows the bold, new directions in the world of contemporary dance. Naharin’s compelling choreographic process and inventive, lushly layered movement vocabulary have made him a favorite guest artist with dance companies around the world.

After giving us 2011’s Quietly Walking, we are excited that Gina Patterson is back creating another world premiere in the Atlanta Ballet studios. Dance Informa Magazine described her last work as a “polished balletic masterpiece,” and her new piece will not disappoint.

Christopher Wheeldon’s Rush made its Atlanta debut during last year's New Choreographic Voices program, and it returns this season with its first performance on the Cobb Energy Performing Arts Centre stage. Rush is a wistful, neo-classical homage to the conventional pas de deux that will leave you breathless.

David Bintley's Carmina Burana | North American premiere
April 12-14, 2013 at Cobb Performing Arts Centre
Click here for tickets

Dazzling and inventive, David Bintley of Birmingham Royal Ballet provides an exquisite, modern interpretation of Carmina Burana that is filled with surprises. Set to the resounding original score by Carl Orff, the ballet follows three seminarians as the pleasures of the flesh lead them to question their faith.

Love Stories | Perfect for Mother's Day
May 10-12, 2013 at Cobb Performing Arts Centre
Click here for tickets

Join us as we explore the theme of love through both classic and innovative choreography. One of the featured works is the quixotic wedding night pas de deux from Stanton Welch’s Madame Butterfly, which The AJC named a “showstopper… [with] a cascade of sinuous, interlocking moves of controlled exuberance.” The Telegraph called the piece “[p]layful, sexy and stunningly challenging.” Highlighting the athleticism and passion of Atlanta Ballet’s dancers, these performances find new meaning in the world’s greatest love stories.

Peng-Yu Chen; photo by Charlie McCullers.
"12\13 Season;" video by Brian Wallenberg.


text:
• Amalgamation of title

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

    End of attention

    The amalgamation of the titles to various blocks of land that you own does not result in a CGT event happening.

    Land you acquire before 20 September 1985 that is amalgamated with land acquired on or after that date retains its pre-CGT status.

    Example: Amalgamation of title

    On 1 April 1984, Robert bought a block of land. On 1 June 1999, he bought another block adjacent to the first one. Robert amalgamated the titles to the two blocks into one title.

    Robert is taken to have two separate assets. The first block continues to be treated as a pre-CGT asset.

    Examples of CGT calculations affecting real estate

    There are a number of other examples in this guide that explain how to calculate your capital gain or capital loss on the sale of real estate:

    • calculation of capital gain (including worksheet) where a person can choose the indexation or discount method to calculate their capital gain - see example of Val
    • calculation of capital gain on property owned for 12 months or less - see example of Marie-Anne
    • recoupment of expenditure affecting CGT cost base calculation - see example of John
    • deductions affecting CGT cost base calculations -see example of Zoran.
    Last modified: 06 Oct 2009QC 18504


text:
• Definitions

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

    End of attention

    The most commonly used UCA terms are explained here.

    A comparison of some of the UCA terms with those used in the former depreciation rules is provided in the table below:

    Former depreciation rules

    Depreciating asset

    First and second elements of cost

    Luxury car limit

    Car limit

    Income-producing use

    Taxable purpose

    Decline in value

    Undeducted cost

    Adjustable value

    Adjustable value - A depreciating asset's adjustable value at a particular time is its cost (first and second elements) less any decline in value up to that time.

    The opening adjustable value of an asset for an income year is generally the same as its adjustable value at the end of the previous income year.

    Balancing adjustment amount - If an asset's termination value is greater than its adjustable value at the time of a balancing adjustment event, the excess is generally an assessable balancing adjustment amount.

    If the termination value is less than the adjustable value, the difference is generally a deductible balancing adjustment amount.

    Balancing adjustment event - Generally, a balancing adjustment event occurs for a depreciating asset if you stop holding it (for example, if you sell it) or you stop using it and you expect never to use it again.

    Car limit - If the first element of cost of a car exceeds the car limit for the financial year in which you start to hold it, that first element of cost is generally reduced to the car limit. The car limit for 2004-05 is $57,009.

    Decline in value - Deductions for the cost of a depreciating asset are based on the decline in value.

    For most depreciating assets, you have the choice of two methods to work out the decline in value of a depreciating asset: the prime cost method or the diminishing value method - see Methods of working out decline in value.

    Depreciating asset - A depreciating asset is an asset that has a limited effective life and can reasonably be expected to decline in value over the time it is used.

    Some assets are specifically excluded from the definition of depreciating asset - see What is a depreciating asset?

    Effective life - Generally, the effective life of a depreciating asset is how long it can be used by any entity for a taxable purpose or for the purpose of producing exempt income or non-assessable non-exempt income:

    • having regard to the wear and tear from your expected circumstances of use
    • assuming it will be maintained in reasonably good order and condition, and
    • having regard to the period within which it is likely to be scrapped, sold for no more than scrap value or abandoned.

    First element of cost - The first element of cost is, broadly, the amount paid (money and/or the market value of property given) or the amount taken to have been paid to hold the asset.

    Holder - Only a holder of a depreciating asset may deduct an amount for its decline in value. In most cases, the legal owner of a depreciating asset will be its holder - see Who can claim deductions for the decline in value of a depreciating asset?

    Second element of cost - The second element of cost is, broadly, the amount paid (money and/or the market value of property given) or the amount taken to have been paid to bring the asset to its present condition and location at any time, such as a cost of improving the asset.

    Start time - A depreciating asset's start time is generally when you first use it (or install it ready for use) for any purpose, including a private purpose.

    Taxable purpose - A taxable purpose is the purpose of producing assessable income, the purpose of exploration or prospecting, the purpose of mining site rehabilitation, or environmental protection activities.

    Termination value - Generally, the termination value is what you receive or are taken to receive for an asset as a result of a balancing adjustment event, such as the proceeds from selling an asset.

    Last modified: 01 Oct 2006QC 27597