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Monthly Archives: May 2013

Earth Dragon, Fire Hare – Ken Catran

This is the second to last of the books I am reading for the NZ Post Children’s Book Awards.

Ken Catran is a very experienced writer of books for children and young adults, and writing for Television.  This means that this novel feels very assured. To learn more about the author, click here.

The story begins in Singapore,1942, after the Japanese have bombed Pearl Harbour.  Phillip Hayes is a civilian engineer on his way back to New Zealand to rejoin his wife and son.  Unfortunately, he meets an Indian infantry, treats them with terrible supremacy, and dies for it.

Am I to be shouted at like a dog? wondered the subedar.  There were three bullets left in his revolver.  He fired them all, watching without pity as the man collapsed by his car, his shirt stained red.

Part One begins, still in 1942, but in New Zealand, where the young Peter Hayes is playing war games with Barry, ‘a natural leader’ Peter is trying to impress.  The ‘Japanese’ are the local Marist boys on their way home from choir practice.  The flawed logic for their battle, developed by Barry, is brilliant in the way that it conveys the terrible and apparently simple arguments for any kind of prejudice and the apathy or willing blindness to its wrongness that supports it:

After all (he said) it was a known fact that Catholics obeyed the Pope – who was Italian.  That Italy, Germany and Japan were the enemy was a known fact, too (Barry said).  And Barry’s family had been bombed out when the Germans flattened Belfast; his granny and sister dead in the ruins of Cromwell Road.  And (he said) the Irish Catholics had made that happen because they took their orders from the Pope and Hitler – and weren’t the IRA blowing up public lavatories in London? So it was alright to pretend the Catholics were Japanese so they would be ready if the invasion came.

Peter thought there were some flaws in Barry’s argument, but did not point this out.

The second chapter begins the narrative of Ng, a fourteen year old Malaysian boy who is fighting a very real battle in the jungle of Malaya, staying alive by joining the communists who are battling the Imperialists.  This is a stark contrast to the previous chapter, where the game of war is ended with the sharing of humbugs behind the Presbytarian church.

Silence, then dark figures advancing warily out of the black afternoon shadows; men and women, Malay, Chinese, and Tamil, dressed in an assortment of tattered clothing.  As they picked up the rifles and ammunition pouches from the crumpled bodies, one man walked up to Ng.  He was Chinese, short and thickset, with heavy, strong features, and he wore a ragged army shirt and patched baggy shorts.  He had a British Army belt and revolver, a sandal on one foot and a two-toed Japanese boot on the other.

He looked down at the quivering Eurasian, then gestured to Ng to get up. ‘Why did the patrol stop you?’

Northern Malay-Chinese, Hakku perhaps, thought Ng.  There was a dull splashing sound behind them as the bodies were thrown into the paddy.

Ng is forced to follow a leader, in a very different way to Peter, ‘Chengsai, the ironwood tree, hard enough to defy even the voracious white ants: a good nickname for a tough leader.  Chengsai might be a Communist, but Ng had already decided what to do, even though his father would not have approved.  So he followed Ahmed into the dark, humid forest.

As might be expected, Ng and Peter’s stories follow a trajectory that finds them both on opposite sides of the 1948 – 1954 Malayan ‘Emergency’ – the colonialist term for this war.  There is an inevitability to each story that means that the reader does not take sides.  Both characters are drawn with strengths and faults, and are products of their heritage.

The complications of war became a barrier for me, but I suspect would not be so much of an issue for those readers who find the strategy and battle of war good plot narrative.  Also, I know very little about this conflict and the factions involved, so this became confusing for me as well.

The biggest barrier for me was that I did not like Peter as a character, at all.  So, I didn’t really care about his story.  There were confusing elements that were probably supposed to show a more sensitive side to his nature, such as his love of poetry and drawing – but they never really contributed to who he was.  They were very much side issues which had to be drawn to our attention every now and then.

As for Ng, he never allowed us to really know him.  Appropriately for the plot, Ng had to be a little chameleon-like, to survive.  And, although he had some great moments in the story, we only ever got to watch him, rather than become acquainted with him.

I read this book just over a week ago, and left writing a review about it because I hoped that it would reveal more to me as I thought it through.  There are some very good elements to this book, and it is well constructed and well written.  For me, it was not engaging, but I think there are many people that would find it engaging.  I have put some links below to other reviews that perhaps have more connection to this book.

NZ Boooksellers Review

Bobs Books

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Into the River – Ted Dawe – R14

Into the RiverM – Readers 15+, Classified R14

Winner Young Adult Category, and Overall Winner, NZ Post Children’s Book Awards, 2013

It is illegal for this book to be sold to children under 14 years of age.

This book is the prequel to Ted Dawe’s Thunder Road (2003), which won both the Young Adult and Best First Book awards in the 2004 NZ Children’s Book Awards.  Having read ‘Into the River’, I am very keen to read ‘Thunder Road’.  One of the things about a prequel is that it is always leading to a thoroughly told beginning, and so there is an inevitability to the story. Even though I haven’t read Thunder Road, I could really feel the inexorable drive of this story.  I think this is a real strength of the book.

Preview of Into the River

The story beings with young Te Arepa and his best friend Wiremu eeling.  This is beautifully written, with the friendship between Wiremu and Te Arepa having real legs.  The dialogue and interaction have a truth to them that draws the reader ‘Into the River’ with them, as they catch a monster eel:

He’s a monster!’

‘He’s the taniwha of the river!’

The eel made his leisurely way downstream, the hook projecting from the side of his mouth.  The boys trotted along, keeping pace.  After fifty metres, the river changed course and crossed a shallow ridge of river boulders.

‘We can get him when he crosses the rocks,’ yelled Wiremu.

As if it heard, the eel immediately made for the bank.  It nuzzled its way into the reeds immediately above the rapids.

Now’s our chance,’ said Te Arepa.  ‘We might be able to drag him over to the rocks.’

They let the line go slack and ran to where it was shallow enough to cross.  Once they were halfway across, they began to pull together.  At first it seemed pointless.  Nothing would shift this monster.  But then his head appeared and he made a dash straight past them over the rushing rocks.’

However, as the back of the book says:

‘Some rivers should not be swum in.  Some rivers hold secrets that can never be told.

When Te Arepa Santos is dragged into the river by a giant eel, something happens that will change the course of his whole life.  The boy who struggles to the bank is not the same one who plunged in, moments earlier.  He has brushed against the spirit world, and there is a price to be paid; an utu to be exacted.’

As you may have noticed, Te Arepa’s last name is Spanish.  The telling of the story of Diego, the ancestor who gave Te Arepa his last name, is a fantastically wrought tale told over three nights to Te Arepa and his younger sister Rawinia, by their grandfather, Ra.  All of this tale weaving lulls you into a false sense of security.  You feel, as a reader that, when Te Arepa is offered a place at an elite Auckland Boarding School for boys, he has the strength to cope and to hold on to who he is.

But it doesn’t quite work like that.

As Paikea drives him to Auckland in her courier van, Te Arepa becomes transfixed with her driving – the way that she seems at one with the vehicle.  He has his first lesson (despite being 13 years old).  At school, he is given a new name – Devon – and makes he friends with the worldly and world weary Steph, athlete and petrol-head Mitch, and farm boy Wingnut.  Progressively, Devon separates himself from everything that identifies him as Maori, because of the consistent and persistent bullying from the older boys and even the masters.  His first year at school reveals some cracks, but his second year is relentless.

While there may seem to be some similarities between ‘Snakes and Ladders’ (another NZ Post Children’s Book Awards nominee) and ‘Into the River’ (small town boy is moved to elite Auckland boarding school, where he needs to learn to deal with the super rich and the bullies, as well as the eccentricities of elite boarding school life) in reality, there are few.  This tale is an absorbing, relentless, addictive read.  The characters are well drawn and three dimensional  – although not always likeable.  There is an inevitability to the story that feels real, even though you don’t want it to be that way.

This book is definitely 14+ in my view, as sex, drugs, alcohol etc feature relatively prominently – but not gratuitously (at least most of the time…it does occasionally slip into 14yr old fantasyland…IMO)  Recommended.  4/5 stars.

Read more about Ted Dawe here:

Ted Dawe

Read another review of Into the River here:

Bobs Books Blog

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Filed under Four stars, New Zealand Post Children's Book Awards, New Zealand Writer, Ted Dawe, YA 14+


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Destiny Discover
School Prayer

School Prayer by Marcus Terrana

Dear God,
Help us to be inspired by the example of St. Thomas More,

Like him,
May we be faithful to our moral and ethical values.
May we acquire knowledge and a love of learning.
May we act in accordance with our beliefs, in spite of criticism,
May we trust in God and in His promises of justice and salvation.

Through the presence of St. Thomas More,
We are called to live faithfully,
Never in doubt.
We are called to live morally,
Never in dishonesty.
We are called to live mindfully,
Never in ignorance.
We are called to live courageously,
Never in fear.

This we ask through your Son, our Lord, Jesus Christ.

St. Thomas More…Pray for Us.

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Marilyn SullivanExcerpt from:  "The Complete Idiot's Guide to Success as a Real Estate Agent"

Top Dogs (the most successful agents) stage their listings.  They see every single listing as an opportunity to top the market.  They analyze the properties they list and have them professionally staged before they are presented to their market.  These Top Dogs pay for their own staging, making it a part of their listing package.  They see it as a cost of doing business and a powerful marketing advantage.

Sell Faster and For More Money!

With 9 out of every 10 buyers viewing their potential homes online first, it is crucial that the home is professionally staged and showing at its maximum potential.

Working with a professional stager to enhance your listings will give you a competitive advantage over your competition.

Kim St. Marie
  • We're here to help  Our main focus is on how we can enhance your business and help you look great.
  • Discount Pricing  We love to partner with realtors who love us back, so we offer prepaid volume discount pricing AND a 20% discount to first time clients.
  • Certified and Accredited Knowledge and expertise matter. HSR Certified Stagers are the  best in the business and use a sensitive approach that convinces sellers to follow our recommendations to get their home listed and sold quickly!
  • Detailed reports  Clear, concise, professional action plans inspire necessary changes. Sellers are informed of what needs to be done before a house will sell and we will support them throughout the entire process.
  • Informative Hand-outs We get it, many sellers need to be convinced of the benefits of home staging and that's why we have handouts to inform your clients and help them embrace the staging process.


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Out of stock

Moncler's long history started at a high altitude and is summed up in the French tricolor, here in a geometric pattern which makes this winter accessory unique and instantly recognizable. A glove made of the most exquisite wool, sewn with that flawless sartorial attention to detail which has always distinguished the brand.

Read more
Product details
  • Pure wool knit gloves
  • Plain knit with ribbed cuffs and tricolor pattern
  • Felt logo detail
Item Composition & Care

BASE FABRIC: 100% Virgin wool

Hand wash; Do not bleach; Do not tumble dry; Ironing maximum temperature 110°C - without steam; Do not dry clean; Do not professionally wet clean; Dry flat; Wash separately; Do not twist or wring; do not soak; It is advisable to wash and iron the garment on reverse.

Shipping & Returns

We offer both Standard and an Express shipping: choose the service that best meets your needs at Checkout. Return service: you have 20 days from delivery to follow our quick and easy return procedure. For further information visit the Returns and Refunds section.

MONCLER GLOVES - Gloves - men
  • Dark blue
    Dark blue
  • Steel grey
    Steel grey
  • Light grey
    Light grey
Selected color Steel grey
One size
Please select size and color
The size shown for this item is the size indicated by the designer on the label.
Select your location

Please be advised that changing your location while shopping will remove all items from your Shopping Bag.


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CarniClear™ 8 fl oz (237 mL)

CarniClear™ Liquid is a supersaturated liquid carnitine. It is ideal when economical high-dose carnitine supplementation is desired for supporting fat metabolism, energy levels and endurance. Vitamin B5 has been added to enhance the function of carnitine in fat metabolism. This product is an excellent choice for people who consume little or no meat and is best taken on an empty stomach.

Made with non-GMO ingredients.


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The stories of others often inspire us in our own lives.
Here are some real stories that we've found inspiring — be sure to tell us your own!

Since I started the Gymglish course, I've become better and better in written and spoken English. Now, I am able to make a speech in English and write any kind of letter in English. I have made a remarkable improvement in this foreign language. Gymglish has a good method of teaching, and I appreciate it very much. Congratulations once again on your good manner of English teaching! I hope to meet your staff one day! Have a nice day.

— Ndarihebere L. (Bujumbura, BURUNDI)


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EM Event A Thanksgiving Theft! ~ 11/23 ~ 8:30pm EST

Discussion in 'UO Catskills' started by EM Barnaby, Nov 23, 2012.

  1. EM Barnaby

    EM Barnaby UO Event Moderator
    UO Event Moderator Stratics Veteran

    Aug 16, 2010
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    Stolen! Its all been STOLEN!

    All month I have been preparing for my Black Friday sales extravaganza, and this morning I arrived at my shop to find it LOOTED! The crooks even absconded with the holiday turkeys!

    I MUST find the thieves and teach them a lesson. If you wish to help bring them to justice, meet me at my store in East Britain at the old Counselor's Hall.

    ~ Wally Bestsears


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[Buying] House Teleporting Tile Set

Discussion in 'UO Pacific Trade' started by Keno Zi, Jul 25, 2010.

  1. Keno Zi

    Keno Zi Guest

    Looking for two sets of House Teleporting Tiles. Please ICQ if you have them for sale. 628171769


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Unparliamentary language—Canadian edition

Picture of the Canadian House of Commons

Legislators in governments based on the Westminster system enjoy parliamentary privilege, which means that, while in the House, they can speak their minds without the fear of being sued for slander. But to retain some modicum of decorum during debates, the Speaker of the House has the authority to rein in politicians who use language deemed unparliamentary, asking foul-mouthed lawmakers to withdraw their comments or face discipline.

Because Canadians will soon head to the polls to elect their forty-second Parliament, I figured now was a good time to look through Canada’s Hansard for some choice quotes from past parliamentarians. As with the Australian edition of our unparliamentary language feature, you’ll likely find the offending words or phrases tame by Strong Language standards. I’ve also included some quotes where the honourable members feel out the boundaries of what’s considered unparliamentary. Continue reading

Getting our hands dirty

Taboo words and expressions are usually among the first things second-language learners want to learn—a fact not lost on sign language instructors like Barry Priori (first introduced to Strong Language in a Sweary Links roundup), who ran “swearing workshops” at the Adelaide Fringe Festival to boost awareness of Australian Sign Language (Auslan). Swearing in sign language is incredibly nuanced and is about much more than learning a simple handshape or gesture. Get it wrong, and you might alienate an entire community, as Kristin Henson found out.

Henson hosted videos on the popular YouTube channel Dirty Signs with Kristin in which she taught her interpretations for signs representing profanity or crude phrases in pop culture, including skullfuck, cunt punt and twat waffle. Her notoriety landed her a book deal, but members of the Deaf community [1] launched a petition urging the publisher to drop the book because, according to sign language instructor Andrea K. Smith, Henson’s signs were “woefully inaccurate, poorly performed, and completely misguiding to those who may be seeking to learn more about American Sign Language.”

So what did Henson do wrong? How do you swear in sign language? Continue reading

Mudebroth! An ejaculation of St. Patrick

Image: jaqian/flickr (CC BY 2.0)

For the day that’s in it, here’s a little something on a ‘verbal ejaculation’ attributed to St. Patrick – the fifth century Romano-British* missionary who was later elevated to the rank of patron saint of Ireland. It is to be found in several early medieval hagiographical texts concerning the saint’s activities, and is, allegedly, a corrupted version of a sweary expression he used. Intriguingly, it may actually represent a kernel of truth as the ‘ejaculation’  would appear to be an original Brittonic phrase that was subsequently passed down/corrupted through the medium of Old Irish (Brittonic would have been Patrick’s native language). If so, then there is something refreshingly subversive and endearing  in the idea that Old Irish tradition would be interested in, let alone preserve, an ancient earthy expression from the very mouth of its patron saint.

Patrick is said to have uttered the expression at people who were seriously pissing him off. Its earliest appearance is in a 7th century hagiographical text:

Continue reading

Review: Chambers Slang Dictionary, Jonathon Green

First things first. For fuck there are seven and a half columns of entries, beginning with (of course) fuck as a noun — which, actually, gets fewer than two of those columns to itself as a noun — and ending with fuck you and its sub-entries of “fuck-you money,” “ fuck you, Charley,” and “fuck you, Jack, I’m all right.”

Now that that’s out of the way (I know you assholes, you always look for fuck first in any dictionary you open, just so you can point and giggle like you were 12 — and some of you are 12, so yeah, okay), I can move on to the actual review. Continue reading

Retarded progress

Shit hit the fan for Coca-Cola in September 2013 when a woman in Alberta, Canada, opened a bottle of VitaminWater to see “YOU RETARD” printed on the cap. That cap was part of a promotional game in which English words were randomly paired with French ones, and in French retard simply (and innocuously) means late. The company apologized and pulled the promotion after the woman’s father complained, but the fierce reaction to this unfortunate juxtaposition invites a closer look at how retard and retarded developed the connotations they have today. Continue reading


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Shakespeare’s dildo, and other secret Early Modern pleasures

Shakespeare’s The Winter’s Tale is best known for what’s probably the most famous stage direction in the history of English drama: “Exit, pursued by a bear” (3.3.57). But the Bard slips in another memorable line that’s sure to get a rise out of lovers of language – and pleasure. At one point, a servant describes Autolycus, a rascally, villainous pedlar who shows up at a local feast:

He hath songs for man or woman, of all sizes; no milliner can so fit his customers with gloves. He has the prettiest love songs for maids, so without bawdry, which is strange with such delicate burdens of dildos and fadings, ‘Jump her and thump her’; and where some stretch-mouthed rascal would, as it were, mean mischief and break a foul gap into the matter, he makes the maid to answer, ‘Whoop, do me no harm, good man’; puts him off, slights him, with ‘Whoop, do me no harm, good man!’ (4.4.190-98)

Burden ofdildos?! That’s right: Shakespeare used the word dildo.

Continue reading

Merry thoughts, naughty bits: putting the ‘bone’ in wishbones

At the Strong Language table this U.S. Thanksgiving, we’ll be having none of that euphemistic white or dark meat first served up in the polite speech of 19th-century American English. No, we’ll be piling our plates high with turkey breasts and thighs.

But there’s another part of the turkey that may be a bit naughty if we look to its linguistic history: the wishbone.

Continue reading


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Probate Monday: Letters Sent

Scott Costello All, Blog, Probate Investing 9 Comments

Probate MondayThere are new challenges when you can’t leave the house without help.  I don’t know how people survive sans the services of a car.  Take for example mailing out probate letters.  I had them all printed, stuffed and envelopes labeled and realized I only had 40 of the 80 stamps needed.  Let’s go hop in the car and get some…Nope!  No driving for me for another 2 weeks.  So I have to arrange for my wife, mom, brother or friend to pick me up some stamps.  Got them on Thursday.  Stamped them all up and ready to send…same problem!  So I ask a favor of my wife if she could drop them off at the post office box.  She is a great wife and did so over the weekend.

The letters took a little longer to get out then I had hoped, but they are on the way into the hands of potential sellers.  When asking friends and family to do you favors for me as constantly as I’ve had to over the past 4 weeks, I feel bad.  Since these are favors, I can’t really be to hard on them for fitting it into their schedules instead of doing it on my schedule.  You know what I mean?  We all hate that friend who will ask you for a favor, but then jumps on you for doing it a different way or taking to long to do it. Treat others how you would like to be treated.

Needless to say I didn’t get any calls in this week, but next week is going to be huge!

I think I mentioned this in a post last week, but on the envelopes this time I printed…In Regards to the house at 123 Main St in Yourtown, NJ. Hopefully that will draw attention to the executor that I’m talking about their inherited house.

Total Letters Sent: 160

Total Calls: 12

Response Rate: 7.5%

Deals: 0

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Scott Costello

Scott is a part time wholesaler, but full time real estate investing addict! As his family grows and his free time shrinks,He has been slowing building his wholesaling business over the past 7 years in between life events.Drive, dedication and never giving up are his strengths.
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Comments 9

  1. I get the decedents addresses with the list from my source. It's actually their address they lived at upon their demise

  2. Pingback: Tweets that mention Probate Monday: Letters Sent | Struggling to Get Started --

  3. With that amount of envelopes, meaning, a manageable # (80). Have you considered handwriting the addresses? It does make a very big difference. Your response rate is pretty good though, but it may get even higher. Almost everybody opens a handwritten letter. That's not to say that everyone will respond but you can almost assure that 90% of all your received letters will be opened.

  4. I may just do that next time. I currently use a hand written type font, but I'm sure that doesn't fool many people.

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text:
Keith Peterka – “Valuation Strategies for Early Stage Companies”

Fair Value Measurements:
An Accountant’s Perspective
Presented by
Keith C. Peterka, CPA
March 21, 2012
Today’s Discussion
 The Accountant’s Role in Fair Value Measurements
 SFAS 157 / ASC 820 “Fair Value” – What’s all the fuss??
 Mergers and Acquisitions: it’s a Fair Value World
The Accountant’s Role / Perspective
 Independence Rules
 GAAP is not a Four Letter Word, perhaps in some cases.
 Confidence
Fair Value Measurements:
What are they,
and why are they important?
Data on Funds Sought and Valuations
Source: Angelsoft, Inc.
Fair Value Measurements:
The Great Accounting Debate
 Fair value accounting continues to generate significant
controversy among preparers, financial statement
users, investors, auditors, regulators and even
 Some have attributed at least part of the 2008
economic crisis on the application of fair value
The Case SUPPORTING Fair Value :
 The current mixed attribute system is seriously flawed – it is too
complex and does not provide enough transparency to users of
financial statements.
 Current financial statements have become irrelevant to users –
most financial analysis is based on adjusting net income rather than
relying on it as a relevant measurement.
The Case AGAINST Fair Value
 Fair value accounting in many cases is based on a series of
subjective estimates and therefore may be less reliable
than historical cost.
 Fair-value accounting would require finance and accounting
personnel to develop new skills – many of these
departments are already overburdened by the increase in
corporate governance requirements – not to mention the
continuing stream of new and revised accounting
The FASB’s Definition of Fair Value
SFAS 157 / ASC 820
SFAS 157 provides the following definition of “fair value”:
The price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction
between market participants at the measurement
The Game Changes
 This definition of fair value retains the exchange-price notion of fair
value. Fair value is based on the exit price – the price that would be
received to sell an asset or paid to transfer a liability, not the
transaction price or entry price – the price that was paid for the asset
or that was received to assume the liability.
 Conceptually, entry and exit prices are different. The exit price
concept is based on current expectations about the sale or transfer
price from the perspective of market participants.
 Under FAS 157, a fair value measurement should reflect all of the
assumptions that market participants would use in pricing an asset or
Market Participant Concept
• Fair Value is not the value specific to the reporting entity,
and it’s not the specific value to one market participant
whose risk assessment or specific synergies differ from other
market participants.
• Key considerations in developing market participant
assumptions may include the specific location, condition, and
other characteristics of the asset or liability (e.g., assumed
growth rates, whether certain synergies are available to all
market participants, and risk premium assumptions).
Valuation Techniques
SFAS 157/ASC 820 describes three approaches to
measuring the fair value of assets and liabilities:
• the Market Approach,
• the Income Approach, and
• the Cost Approach.
Choosing the Correct Valuation Method
Valuation techniques that are appropriate in the circumstances and for
which sufficient data are available shall be used to measure fair
value. In some cases, a single valuation technique will be appropriate.
In other cases, multiple valuation techniques will be appropriate. If
multiple valuation techniques are used to measure fair value, the
results shall be evaluated and weighted, as appropriate, considering
the reasonableness of the range indicated by those results.
– A fair value measurement is the point within that range that
is most representative of fair value in the circumstances.
Market Approach
The market approach uses prices and other relevant information
generated by market transactions involving identical or comparable
assets or liabilities (including a business).
For example, valuation techniques consistent with the market approach
often use market multiples derived from a set of comparables. Multiples
might lie in ranges with a different multiple for each comparable.
The selection of where within the range the appropriate multiple falls
requires judgment, considering factors specific to the measurement
(qualitative and quantitative).
Guideline Public Company Methodology
Are there any reasonably “comparable” companies in the
public marketplace?
Scope of services
Calculate multiples of: Revenue, EBITDA, EBIT
Adjust multiples for risk factors
Transaction (M&A) Methodology
Research transactions involving comparable companies:
• SEC filings
• Subscription databases
Compare target companies to subject company
Calculate multiples of: Revenue, EBITDA, EBIT
Adjust multiples for risk factors
Market Approach - Fundamentals
 The market approach reflects values from active markets that are
considered the most reliable measure of fair value at the valuation
date. These market values may require adjustments to reflect
restrictions on the ability to sell in the active market or access these
markets and the purchase of a controlling interest that may require
reflecting a premium over the active market price.
 The use of multiples of earnings and various forms of earnings, such
as EBITDA and EBIT, and sales multiples are all part of the market
The market approach relies on the ability to find assets and
liabilities that are sufficiently similar to rely on these multiples.
Income Approach
The income approach uses valuation techniques to convert future
amounts (for example cash flows or earnings) to a single present
amount (discounted). The measurement is based on the value
indicated by current market expectations about those future amounts.
Income valuation techniques include present value techniques:
• Option-pricing models, Black-Scholes-Merton formula (a closedform model) and a binomial model (a lattice model).
• The multi-period excess earnings method, which is used to
measure the fair value of certain intangible assets
Discounted Cash Flow Method
Dependent on the development of reasonable, achievable
cash flow projections:
How far out to take the projections?
Revenue growth rates
“Normalized” expense levels
Income taxes
Non-cash items
• Working capital additions
• Capital Expenditures
• Depreciation/Amortization
– Discount rate
Cost Approach
The cost approach is based on the amount that currently would be
required to replace the service capacity of an asset (current
replacement cost). From the perspective of a market participant
(seller), the price that would be received for the asset is
determined based on the cost to a market participant (buyer) to
acquire or construct a substitute asset of comparable utility,
adjusted for obsolescence. Obsolescence encompasses physical
deterioration, functional (technological), and economic (external)
Valuation Inputs
Inputs refer broadly to the assumptions that market
participants would use in pricing the asset or liability,
including assumptions about risk.
SFAS 157 allows two types of Inputs:
1. Observable Inputs
2. Unobservable Inputs
Valuation Inputs
• Observable inputs are inputs that reflect the assumptions
market participants would use in pricing the asset or
liability developed based on market data obtained from
sources independent of the reporting entity.
• Unobservable inputs are inputs that reflect the reporting
entity's own assumptions about the assumptions
market participants would use in pricing the asset or
liability developed based on the best information
available in the circumstances.
Valuation Inputs
SFAS 157 emphasizes that a reporting entity’s valuation
technique for measuring fair value should maximize
observable inputs and minimize unobservable inputs,
regardless of whether the reporting entity is using the
market approach, income approach, or cost approach.
Inputs include price information, volatility factors, specific
and broad credit data, liquidity, and all other factors that
effect the fair value measurement.
Characteristics of Observable and Market-Based Data
Not proprietary
Readily available
Based on a consensus within
reasonably narrow observable ranges
Regularly distributed
Provided by sources who are actively
involved in the relevant market
Multiple independent sources
Supported by actual market
Transparent & Verifiable
Accounting for
Mergers and Acquisitions
Accounting for M&A ASC 805 (SFAS 141R)
• COST ACCUMULATION – Historical Approach
Previously accounting for a business combination involves accumulating
costs of acquiring a target entity and allocating those costs to individual
assets acquired and liabilities assumed.
The FASB and the IASB in ASC 805 determined that because a business
combination is a transaction in which an entity (the acquirer) takes control of
another entity (the target), the fair value of the underlying exchange
transaction should be used to establish a new accounting basis of the
acquired entity.
The acquirer should recognize and measure the assets acquired and
liabilities assumed at their full fair values as of the date control is obtained,
regardless of the percentage ownership in the acquiree or how the acquisition
was achieved.
The Acquisition Method
Applying the acquisition method requires each of the
following steps:
1. Identifying the acquirer
2. Determining the acquisition date
3. Recognizing and measuring the identifiable assets acquired, the
liabilities assumed, and any noncontrolling interest in the acquiree;
4. Recognizing and measuring goodwill or a gain from a bargain
Measurement Concepts
ASC 805 Focus is on the Intangibles
The implementation guidance in ASC 805 includes a listing of examples
of intangible assets that the FASB believes meet the criteria for
recognition apart from goodwill and provides guidance in applying the
recognition criteria.
The FASB and the SEC staff expect this list to be used effectively as a
checklist such that, if an intangible asset that appears on the list exists
among the assets acquired in a business combination and is material, it
should be measured and recognized apart from goodwill.
Intangible Assets Typically Recognized
Marketing-related intangible assets:
• Trademarks, trade names, service marks, collective
marks, certification marks
• Trade dress (colors, shape, package design)
• Newspaper mastheads
• Internet domain names
• Noncompetition agreements
Intangible Assets Typically Recognized
Customer-related intangible assets:
Customer lists
Order or production backlog
Customer contracts and related customer relationships
Non-contractual customer relationships
Intangible Assets Typically Recognized
Contract-based intangible assets:
• Licensing, royalty, standstill agreements
• Advertising, construction, management, service, or
supply contracts
• Lease agreements
• Construction permits
• Franchise agreements
Intangible Assets Typically Recognized
Technology-based intangible assets:
Patented technology
Computer software and mask works
Unpatented technology
Trade secrets, such as secret formulas, processes,
Measurement Concepts
Assets that the Acquirer Does Not Intend to Use or
Utilize to its Highest and Best Use
Prior to SFAS 157, it was acceptable to use entity-specific
assumptions to value assets that were going to be abandoned or
not fully utilized, often resulting in either a transitional value or
nominal value.
ASC 805 requires all assets to be measured at fair value from a
market participant‘s perspective, without regard to acquirer
Measurement Concepts
Defensive Intangible Assets
Include assets that the acquirer will never actively use, as well as assets
that will be actively used by the acquirer only during a transition period.
Examples of defensive intangible assets include brand names and
trademarks. When determining the fair value of defensive intangible
assets, an acquirer should utilize market participant assumptions, not
acquirer-specific assumptions.
The requirement to apply the concepts of Fair Value to assets that
an acquirer does not intend to fully utilize can raise questions
regarding “Day 2” accounting for the assets.
Measurement Concepts
Non-competition Agreements:
To Value or Not to Value?
A non-compete agreement negotiated as part of a business combination
will typically be initiated by the acquirer to protect the interests of the
acquirer and the combined entity.
Transactions are to be treated separately if they are entered into by or
on behalf of the acquirer or primarily for the benefit of the acquirer. As
such, non-compete agreements negotiated as part of a business
combination should generally be accounted for as transactions separate
from the business combination.
Measurement Concepts
Property, Plant and Equipment
Fair value should be based on the value of comparable new property,
plant and equipment, less depreciation and obsolescence (i.e., decreases
in value due to physical depreciation, functional obsolescence or
economic obsolescence).
The recorded carrying amount of the asset should be the net value.
Measurement Concepts
Overlapping Customers – What’s the Value?
The SEC staff’s view, an acquired customer relationship that overlaps an
existing customer relationship has value because the acquirer, as a
result of the acquisition, has the ability to generate incremental cash
flows, such as the ability to sell new products to the customer and/or to
increase its “shelf space” with the customer.
However, as discussed at the 2006 AICPA National Conference on
Current SEC and PCAOB Developments, that value may appropriately
be reflected in the recognition of other intangible assets, such as trade
names or proprietary technologies that drive customer loyalty.
Measurement Concepts
Accounting for Research and Development Assets
(IPR&D) Changes…Again!!
Acquired in-process research and development (IPR&D) assets are not
permitted to be written-off upon acquisition, as has been required for
acquired IPR&D without an alternative future use by Statement 141 and
FIN 4.
Examples of IPR&D assets include patents, blueprints, formulae and
designs associated with a specific IPR&D project and the associated
values derived from productive results of target company R&D activities
conducted before the acquisition.
Measurement Concepts
In-Process Research and Development
IPR&D is used to describe research and development projects, not
products or processes already in service or being sold.
However, it is not amortized as it is not yet ready for use.
It is tested annually for impairment or when there are indicators of
impairment. IPR&D assets are tested separately for impairment as they
do not yet produce cash flows.
Measurement Concepts
Bargain Purchase
In rare circumstances the fair value of consideration transferred for an acquirer’s
interest in a business is less than the fair value of the net assets acquired,
resulting in a gain to the acquiring entity.
A gain is recognized for (a) the amount by which the acquisition-date fair value of
the identifiable net assets acquired exceeds (b) the acquisition-date fair value of
the acquirer’s interest in the acquiree plus the recognized amount of any noncontrolling interest in the acquiree.
Any such gain should not be classified as extraordinary, and is recognized
only after a thorough reassessment of all elements of the accounting for the
In previous practice, certain long-lived assets were reduced to zero before an
extraordinary gain could be recognized.
Keith C. Peterka, CPA
[email protected]
Timothy Woods, CPA, MBA
[email protected]
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Notes - Concord Baptist Church

A Vision of the Savior
Ephesians 5:25-27
Christ Loved the Church
• This love for the church reaches back before
• Heb. 10:9; Rev. 13:8
• His love is unfathomable, but more real and
deeper than any love on this earth
He Gave Himself Up
He Gave Himself Up
• He gave Himself up is in reference to His
• Yet He gave up much more than just His life
• Philippians 2: Is. 53: 3-6
To Sanctify Her
• He looked with joy to being able to set His
bride apart from others (Heb. 12:2)
• It is a joy in which we are intended to share
(John 15:11 17:13)
• The Church—ekklesia—His called out
ones/set aside
To Cleanse Her
• Ezekiel 16:8-14
• Christ sets aside, cleanses us, through the
preaching of the gospel
• 1 Cor. 15:1-8; John 15:3; 17:17
To Present Her To Himself
• He is preparing a bride by Himself to present
to Himself
• Esther 2:8-9; 12
• Someday she will be a beautiful present for
the Lord (Rev. 21:2, 9-14)
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Oh the Places Sunnyside Will Go!

Google Expedition allows students and teachers to take field trips to virtually anywhere, and LaRae Dotson at Sunnyside Elementary will be blazing the trail with this new technology thanks to the Durango Education Foundation Bank of Colorado Education Innovation Award.

This grant will allow the school to purchase the Google Expedition Kit that includes virtual reality goggles that students can wear to have a completely immersive experience as their teacher leads them through a virtual field trip. The expeditions align to grade-level curriculum and can take students to experience hard to reach places like outer space or even inside the human body. There are even Career Explorations Expeditions that allow classes to explore what a day is like as a pilot, veterinarian, and more.

Congratulations, LaRae! We can't wait to see where your Google Expeditions take you.


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Sunnyside's Online Logo Apparel Store Is Here!!

Sunnyside's online logo apparel store!!!!  There will be more items added as we go.  If you don't see an item you would like, contact the company via email.  You can go their web site www.tshirtsandthings.com, and view other options.  The prices will vary with items there.


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I live outside the U.S- How do I purchase Nordic Clinical Products?

At this time we only ship to addresses within the United States and Canada. We currently offer a limited selection of products to Canada but only through telephone order. To order or for more information please call 1-800-706-4979.

We are working toward making our products available in other regions.

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What are the three essential ingredients in GSH-3 Cell Defense that increase glutathione?

Q: What are the three essential ingredients in GSH-3 Cell Defense that increase glutathione?

A: Essential Ingredient #1:  NAC (N-acetyl-cysteine)

NAC is the natural derivative of cysteine, the most important amino acid required for glutathione synthesis. GSH-3 Cell Defense has the acetylated form, N-acetylcysteine, because cysteine itself is not easily absorbed.

NAC has been shown to raise glutathione levels in clinical research. In one European study, 600 mg of NAC was given to former cancer patients for three months. Upon assessment, the plasma levels of glutathione went up 38 percent.

By taking GSH-3 Cell Defense, you’ll receive get the full 600 mg research dose of NAC, as well as an unparalleled array of vital antioxidants.

Essential Ingredient #2: ROC® (Red Orange Complex)

ROC® is a clinically tested extract from three varieties of blood oranges grown in the volcanic soil around Mount Etna in Italy. (The extract is taken from Moro, Tarocco and Sanguinello varieties of blood orange.)

In one study of ROC®, a dosage of 100 mg a day raised glutathione by 68 percent, boosted antioxidants 133 percent and reduced DNA damage 20 percent. ROC® is also shown to decrease free radical levels, especially in patients with high oxidative stress. By taking GSH-3, you will get the full researched 100 mg dose of ROC®.

Essential Ingredient #3: SelenoExcell® high selenium yeast

The mineral selenium plays an important role in wellness. Even a slight deficiency of it can suppress immune function. Low levels of selenium have been linked to higher risks for cancer, inflammatory disease and heart disease.

Sadly, typical American diets don’t contain reliable amounts of selenium —or even meet the official recommended intake. That’s why GSH-3 Cell Defense includes SelenoExcell® high selenium yeast, the world’s most potent, bioavailable, and most researched form of selenium. This natural food form of organically bound selenium offers results that some synthetic forms of selenium can’t.

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How Do I Run the Uplay PC Client in Offline Mode?

How do I launch the Uplay PC client in Offline Mode?

When running the Uplay PC client while being connected to the Internet, you can benefit from all the functionalities and services it offers - such as the friends system, Actions & Rewards, latest news and more - and, of course, enjoy the online features of your games. However, you are not required to be online at all times to access your games.
As long as you've already logged in once successfully, the client is designed to switch automatically to offline mode if you don't have an active Internet connection or cannot connect to the game servers. Also, if you wish to force the client to start directly in offline mode, you can tick the Always start Uplay in Offline Mode box in the client Settings, or the via the main menu by selecting Go Offline

User-added image

When in offline mode, most features will be unavailable, but you can start your game from the Games tab as usual. Almost all games in our current catalogue can be played offline after they have been activated, providing they do not have any always online dependencies, and your solo campaign will resume from the latest local save.

Once in Offline mode you can switch back to Online mode at any time by clicking Go online in the Uplay client menu.

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フィードバックありがとうございます。 フィードバックありがとうございます。お力になれず申し訳ありません。
サポートチケットに投稿 して、どのような状況か教えてください。


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“Hello? Where did you go? You never replied to the question in my last text?”

“Hi, I was just thinking, I haven’t heard from you in a few days. Just wondering if everything is ok?”

“I think this is really strange. First you say you care about me and want to work things out, then it is impossible to reach you for a week….”

If you are with a narcissist (including psychopaths/sociopaths), or a person with strong narcissistic tendencies, chances are you may have sent messages or e-mails like this. You may have called the person on the phone, just to be met by no answer or a phone that is switched off. This treatment of us, we now know as the Silent Treatment. I also like to call it The Disappearing Act. Now, where this sort of behavior gets really unhealthy and sick, is that the narcissist always comes back again. They can pop up like nothing ever happened, days, weeks or months after a Disappearing Act. Or they can try to get inside your head by reaching out to you indirectly through relatives, etc. (Hoovering by proxy). Or they can return to tell a “sob story”, any kind of excuse, for their behavior:

“I had some stuff to figure out. I had to be on my own”. (Uhm, ok, you didn’t think it could be kind to tell me about that, did you?)

“Well, I didn’t know if you ever wanted to see me again. So I stayed away”. (Ok, well, why do you come back now, then?”).

The reasons they do this can be deliberate or less calculating, depending on the type of narcissist. If they are malignant/sadistic, it may have to do with punishment, or as a way to control you. To heighten your anxiety so that you become insecure whether they’re ever coming back. If you have feelings for them still, their absence will make you more compliant and make you less inclined to make demands.

If they are just plain old covert narcissists, the broken connection can be simply for the reason that they are hooking up with someone else. A very likely scenario. And when they go back to you, the other person/persons, are left in a limbo instead, just like you were. This disappearing act is more likely to happen towards the end of your relationship, or simply when things are rocky. Or if you’re broken up already, but still “figuring things out” between the two of you. The reason for disappearing is clear; the narcissist absolutely must find and “cultivate” new sources of narcissistic supply (potential partners). The narcissist would never risk standing alone after a break-up. There is always someone else waiting in the wings, (or several someones).

When I speak about a disconnect, I am referring to this behavior that I’ve described already. But I am also referring to the term in a wider and deeper sense than that. I choose to think of the disconnect, as the nature of the narcissist’s attachment to us. Now, we have to educate ourselves. But that is not enough. We have to look this truth in the eye, and accept it at a deeper level, if we are ever gonna heal. The truth I am talking about, is the answer to the question that haunts all partners of narcissists:

How can he/she treat me like this???

Time and again we lived through the narcissist acting like a callous, cold, cruel person. Without consideration for our feelings. Without accountability and remorse. Tossing us aside, only to pick us back up from the ground when it suited them. They have treated us in countless ways that we find appalling, when truly admitting it to ourselves. So what is this truth? Why are they doing this to us?

They can not form a genuine emotional connection, or attachment to another human being. I know, we all felt the feeling of “being special”, or that they “must care, somewhere deep inside”. Harsh truth: They don’t. They never cared. To them, we are things. Objects to be used. I know this is heartbreaking, but if we are ever going to truly escape and heal, we must embrace this hard truth. Several other bloggers, including a narcissist, HG Tudor, use the term “appliance”, meaning people are appliances, that the narcissist uses for their own purposes…

When we are thinking “they must care, deep inside”, we are merely projecting our inner emotional life, onto them. We think they must care, because we do. It is unthinkable to us, that a person can be so cruel to us, time and time again, without regretting it. We give them “the abuse excuse“. Meaning, “oh they had such a hard childhood”, “they never did receive unconditional love”, “they had such a heartbreak at a young age”, etc. As if somehow, that makes it “ok”, for them to keep abusing us, using us. And yes, most likely they had some sort of trauma in their childhood. But that doesn’t matter. What matters is; the adult is now treating you cruelly, and they don’t show any genuine will or effort to ever stop that treatment of you (other than temporarily, to win you back, perhaps).

The disconnect means therefore, in a deeper sense, the narcissist’s complete inability to connect to another human being in a deep, emotional way. The sort of connection that is crucial, when it comes to love. The simple answer to all those times you asked yourself “Why do they treat me so cruelly”? is: “They do not love you. Because they can’t. It’s not how they’re wired”.

I am the perfect example of not believing a hundred percent in this truth. For the longest time, I kept doubting. As those of you who know me through the blog know, (but I’ll say it again) I tested this truth several hundred times, through four years of an emotional roller coaster. “The truth held true”, every time. It was only me that refused to believe it. What I do believe is that many people are trapped in this same “magical thinking”, their partner is going to change, their partner is different. The only reason I am throwing this blog post out there, is in the hopes of reaching someone, anyone, who is sitting there, like I was, reading articles like this, and holding on to false hope. My question would be: “How much proof do you need, before you are certain that a person never cared about you? How many times must this person treat you cruelly and callously, before you realize the truth?“.

I have made peace with the truth. I hope you can, too. I still grieve it, but I’ve accepted it for what it is. The narcissist in my life never cared one iota about me. He used me as an “appliance”. That’s it. Nothing more, nothing less. I loved him, and that didn’t mean jack s*it to him, to put it in a brutal way. (And yes…it is brutal, to think about that). And to protect myself from ever falling under his spell again, and to keep him from hurting me again, I must never, ever be in contact with him again. It’s a hard truth. But, just like promised, the truth shall set you free.

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Ariana Kukors Opens Up With Details About Hutchison Abuse Allegations

Olympic swimmer Ariana Kukors came forward this week with allegations that longtime coach Sean Hutchison had sexually abused her, and followed up with a post on her website telling her side of the story Friday morning.

Kukors recounts Hutchison’s early interactions with his swimmers, which Kukors alleges were part of a grooming program. She was 13 at the time, and says Hutchison started pushing their coach-swimmer relationship in increasingly inappropriate directions starting when she was 15. She says the relationship turned sexual at 16, and that Hutchison would engage in sex acts with her and watch her shower.

She also says Hutchison convinced her to go to school at the University of Washington so he could remain her coach and continue to have sexual relations with her. From there, Kukors portrays the relationship as becoming more and more emotionally abusive and manipulative. She includes several e-mails she received from Hutchison, including one she received when she was at training camp with the U.S. Olympic Team just before the 2012 London Olympics.

Kukors says Hutchison required her to send daily naked pictures during those Olympics, that he arranged for her to fly home before the closing ceremonies and that he portrayed her participation in the Olympics as selfish because it caused her to be away from him. She says the relationship ended in the summer of 2013, as she slowly began to realize she had been conditioned to accept his abuse without question.

We have reached out to Hutchison for comment on Kukors’ allegations, but he has not yet responded.

Update: Hutchison’s attorney has released a statement to the Associated Press from Hutchison denying the allegations. His full statement is below:

“At no time did I ever abuse Ariana Kukors or do anything with her that was not consensual. I absolutely deny having any sexual or romantic relationship with her before she was old enough to legally make those decisions for herself. Prior to that time, I did nothing to ‘groom’ her.

“After the 2012 Olympics we were in a committed relationship and Ariana lived at my residence in Seattle for more than a year. Her younger sister also lived with us for several months and her mother was a regular visitor to our home. I deeply regret that she would make these wild allegations all these years later.”

You can read Kukors’ full story on her website here, or republished in full below:

Any swimmer will tell you about the black line on the bottom of every pool . . . the line that we follow day after day.  We develop a relationship with that line; it holds our hopes and our dreams, but it also holds our fears.  If only that black line could talk, it would tell you of my nightmare.

To those in the swimming community, if you’ve heard the rumors about me, you may have been wondering if and when I’d find the courage to speak my truth.

This is the truth.

I recently came across a quote by Thich Naht Hahn that said, “People have a hard time letting go of their suffering. Out of a fear of the unknown, they prefer suffering that is familiar.” This quote is ironic, because I can still picture Hahn’s books lying on his bedside table.

I grew up in a family of 5 just outside of Seattle. I was the middle sister of 3 girls, the Kukors Sisters, as we were often referred to. When I was little we used to take our family boat out in the Puget Sound and many of my first memories are of water. The water has always felt natural to me. My older sister, Emily, joined a swim team when she was nine. I was five and eager to follow in her footsteps. That was when my swimming career began, and all three of us girls, my Mom’s mermaids, fell in love with the sport. In 2008, the three of us competed at the US Olympic Swim Trials, a moment in time I will never forget. I trained with my sisters, dreamed with them, won and lost with them. Before each race, we would always tell each other the same message: “I’m sending you my strength”.

I poured everything into my training. I had talent at a young age and progressed quickly with the help of extraordinary age group coaches; coaches who supported, developed, and challenged me in all the right ways. When I was 13, just on the cusp of making the USA National Team, I was handed off to a new coach, Sean Hutchison.

Sean was an up and coming coach with a great reputation and we were excited to have him at King Aquatic Club. He was personable, well-liked, charismatic, and an incredibly convincing leader. We hung onto every word he said.

The grooming started immediately. Each of us had to shake his hand after every practice. A simple handshake, but it was a first step; contact.

Sean made sure we craved his attention and always had a strong hold over his female swimmers; we would do anything for him and he knew it. Before long, we were waking up early to pick up coffee and a scone for him before morning practice. He made everyone feel special. He’d ask about our lives, how we were feeling, what we were up to that night. He’d stay on the pool deck and talk to us after practice.

I got a cellphone when I was 15 and we began texting. He made me feel special; the chosen one in some ways, both in and out of the water. And I was swimming better than ever.

Sean made his move in the Mt. Rainier Pool parking lot, a hole in the wall complex just outside of Seattle. I was standing by his car talking after practice wearing baggy gray sweatpants with TROJANS, my high school mascot, written down the side in green. I was 15.

He asked me if I was wearing underwear.

I said no.

I’ll never forget the look on his face, it was almost mischievous as he was trying to gauge my response.

From that point on, everything was different.

I’d like to tell you it only happened a few times, but that was just the beginning of an extensive, abusive, and incredibly manipulative relationship that spanned the better part of the next decade of my life.

We talked all the time. Post-race hugs that lasted just a little too long, coffee meetings outside of practice, and constant texting were the ways he made sure I relied on him for everything. He began by having me sit on his lap when we were alone, then progressed to kissing me in elevators, and touching me over my clothes. He once put a paper ring on my ring finger that read, “My beautiful Ari,” and told me he wanted to spend his life with me. He was 34. I was 16.

That was the year the relationship turned sexual. I’d never been physical with anyone before but I now found myself alone with him, engaging in sexual acts and trying to hide my embarrassment when he sat in the women’s locker room and watched me shower. But he said he loved me, and I thought he held the keys to my future – not just to my swimming career, but to my whole life.

In the summer of 2006, I had just turned 17 and qualified for my first travel trip with Team USA to the Pan Pacific Games in Victoria, Canada. I won a silver medal in the 400-meter individual medley but the increasingly sexual nature of our relationship was beginning to overshadow anything that I accomplished in the pool.

I began my senior year of high school as one of the top recruits in the country, which meant I had my pick of schools from which to choose. I took recruiting trips to USC, University of Arizona, and University of Georgia, but Sean was not amused. He told me if I went off to college, I should kiss my dreams of becoming an Olympian goodbye. But he had a solution; I could go to the University of Washington down the street, and continue to train with him. I just had to sign my letter of intent.

Throughout my senior year, our sexual activity continued to become more and more frequent.  Every meet we went to – meets that shaped not only my swimming career, but the trauma that I now carry with me everywhere I go – was marred with acts that still haunt me to this day.

We did “everything but”.

He was saving that until I was 18.

Shortly after my 18th birthday, we had traveled out-of-state for one of the summer’s swim meets. Sean snuck me into his room to finally give me my “gift”; I’ll spare you the details, but the memory of that night will always haunt me. The parent chaperone knocked on Sean’s door, telling him I wasn’t in my room. Sean sent him on a wild goose chase, while smuggling me into the stairwell as I pretended to be on the phone with my Mom.

A liar. That’s what I had become.

I signed with the University of Washington and tried my best to find a normal life as a student-athlete. I made great friends and teammates, won a handful of Pac-10 Championships, even beating my big sis at NCAA’s. . . but I was waking up and living a lie every single day.

Swimming was, and always will be, the beacon of light that calls me home. Unfortunately, because of the success I was having in the pool, it only made my attachment to Sean stronger and he convinced me that I could only swim fast for him.

And so I stayed.

It was Summer 2009, and I had just broken the World Record to win my first World Championship. I quickly found out that success often had a dark side, and for me it meant an increasingly louder flurry of whispers about my relationship with Sean.

When the opportunity to move to a training program in California came about, I jumped on it. I needed a fresh start and Sean was telling me we were in love and could be more of a “couple” there, even though he would still be coaching me. We couldn’t tell anyone in the swimming community, but we could stay at each other’s apartments like a “real couple”. This was an enticing thought as I craved some kind of normalcy in the lie I was living.

I think back on those times now, tearfully asking why no one helped me . . . why no one stepped in to save me from this monster. It’s still hard to comprehend, but Sean had perfected the art of grooming; I wasn’t even aware I needed saving. And as long as I swam fast, it seemed easy enough for the organizations that have masterfully buried these tragedies for years, to once again brush off the rumors.

Days turned into weeks, weeks into months, and months turned into years. Before I knew it, I was a grown adult – or so my age would tell you. People continued to whisper; they suspected what was going on behind closed doors. A star swimmer craving attention and love? Of course I’d turn to the man who had groomed me from the age of 13. In addition, he had a longtime girlfriend. He told me she was his alibi, in case someone suspected us. I now know he told her something entirely different.

Looking back, I don’t even recognize the young girl Sean so meticulously controlled and manipulated. I was lying to everyone around me… My parents. My sisters. My teammates. My friends. I began to distance myself from all of them, in fear that they would find out my secret. When asked about the rumors, I didn’t even bat an eye when I replied that they simply weren’t true. Even now, when my sisters ask me why I hadn’t confided in them, it’s hard to explain. He told me that we were in love, and while our relationship had to remain a secret, he promised that one day it would be out in the open and we could live as a true couple.

The truth was not an option, or so I believed. So I carried my web of lies with me, like a coat of armor.

I decided to go forward with the decision to move and train in California with Sean and for 15 months it seemed like I was living a relatively normal life. I enrolled in a local university to complete my college education, I found a great apartment, and could frequently be found studying on the beach or trying new restaurants with the handful of friends I had made. Sean and I stayed at each other’s apartment several times a week and would drive out of town, often down to San Clemente, to get brunch on the weekends.

My world came crashing down in late December of 2010, thanks to an article in the Washington Post. I had just finished Christmas with my family in Seattle and I was secretly flying out to meet Sean in Georgia. While I was boarding my plane, the article hit the press. I didn’t know what to do, but he told me to come anyway. It was an emotionally charged day that Sean later recounted in an email sent to me on May 22, 2015.

I remember the day (identity redacted) called me to ask me ‘what was going on?’  I was in the car, just having left lunch with (identities redacted).  The Washington Post was calling.  You were on your way to join me in Savannah, and we were going to Florida.  Such a violent day, emotionally, and even physically – the guy on your plane who stabbed the person next to him, in the neck of all places.  You landed.  We were unsure of what to do and found a hotel in Hilton Head.  The Westin.  We drove over there. We had a Tahoe.  We much preferred the Buick SUV we found a year or so later, our ‘family’ car.  We checked in. I had a couple more phone calls.  You sat patiently, supportively, lovingly.  We ate and had a couple drinks or more in that dream of a bar in the restaurant between the pool and the beach.  Such upheaval, but a beautiful night.  I love that night.

That night, as scared as I was, and I was terrified, for what I later understood to be for all the wrong reasons, as upset as I was, as uncertain as I was, I knew one thing more than anything.  There was not another person I would stand next to together through that difficulty.  There was not another person I would willingly go through that for, just for the opportunity to be with her forever.  No one.  And, that I would be OK as long as you were with me.  I knew how lucky I was.  How you were willing to stand next to me.  How strong you were, even though you were scared too.  How much I appreciated you. How you looked at me wishing you could help more without realizing you were doing everything I needed. How lucky we were.  You made me believe in soul mates.

I was 21 years old at the time the article hit the news, and Sean had been my swim coach for 8 years.

In January of 2011, USA Swimming investigated the claims made against Sean and myself. The extent of my part in the investigation was me spending a few minutes on the phone with a private investigator. 19 questions I counted. I was scared. I lied. I had never felt more alone in all my life.

Several weeks later, USA Swimming aggressively closed the book on the investigation, putting out a public statement saying they had found no wrongdoing, and calling rumors about Sean “malicious lies.”

Well that shut me up real quick. But I think they knew. I think everyone knew. No one flew out to meet me. No one seemed to care what happened to me in all this.

But my world was beginning to turn upside down and I was convinced I was being followed to the point where I was sleeping with my dining room table pushed in front of my door. I also had to endure Sean’s verbal abuse, which began escalating from the moment he left the team and set off to start a new company, Ikkos.

I returned to the pool because it was all I knew and I still had a year left of my college education. He told me I was selfish for choosing to swim, and that I should choose him. He said he was tired of waiting for me, and was constantly belittling and controlling me.

On June 28th, 2012, I achieved my career-long dream of making the Olympic Team. In 2008, I missed the Beijing Team by 0.08 of a second – 3rd place… so you’d think I would be elated, and in some ways I was. I had worked my butt off, and with the support of so many, I was able to reach the pinnacle of my sport. But I was petrified of the way Sean would react, as his jealousy and control over me had reached a new level of unbearable. Below is an excerpt from an email Sean sent to me on July 7th, 2012, while I was at the Olympic Training Camp:

i’m hurting right now.  i will be fine.  Some dumbass stuff I didn’t want to say on the way to the airport that seems trite and you will just probably throw out, which is up to you.
you’re an olympic model on nbc.  i saw a couple days ago.  your pictures are beautiful.  please be aware that because of that you will get more attention from photographers.  please be mindful of what you’re wearing and suits and adjusting suits.  someone will be watching.  i know.  i’m sorry to say it.
people get bored on this trip.  i know you aren’t dumb.  but please don’t be naive.  get mad at me if you want.  but if any guy sits with you somewhere more than once in the same or concurrent days, he is thinking something, no matter how nice he is.
i am here.  it’s painful being here.  remember that when you talk to me.  you need to tell me what’s going on, yes.  but, please be aware that i’m at a disadvantage every time we talk.  if i’m quiet, assume the best.
Please don’t be stubborn.  This is not easy.  Don’t judge me.  If you do, we will have problems.

That was my Olympic Dream.

Checking in with him constantly, sending him naked pictures every single day as he required of me, and trying not to have too much fun, for fear of him yelling at me. After 8 days, the swimming portion of the Olympics concluded and Sean made sure I was on the first flight home the following day, less than halfway through the Games. There would be no closing ceremony for me and certainly no further bonding with my Olympic teammates. In Sean’s eyes, I had been selfish enough, and it was time to come home.

When I returned home from London, it wasn’t an option of whether or not I would continue swimming; my career was over. I packed up my house and joined him in Seattle where he locked me away on the 21st floor. He wouldn’t let my name be on the lease even though oftentimes I was the one maxing out credit cards to pay rent. He had the one and only key and I was allowed to come and go only as he pleased. All of this because he was still paranoid about the rumors.

This was September of 2012.

At this point, my whole family (except my Dad) knew about Sean. It was difficult for them to wrap their minds around our relationship, as they too had been hearing the rumors for years. Time and time again, I had vehemently denied the rumors, telling them that they simply were not true. But now I convinced them that I loved him, that it started when I was an adult, and they all just needed to accept it. Try as they might, it shook our tight knit family to its core.

In May of 2013, my younger sister, Mattie, had graduated from college and was looking for a job in the city. I convinced Sean to let her move in with us and for the next few months I was able to see through her eyes just how messed up my life and my relationship really were.

Sean was yelling at me every day, stressed about the progress of Ikkos, and continually blaming everything on me. I was suffering and felt like a hostage in my own home while trying to get my own corporate career off the ground in Seattle. I was reaching my breaking point . . . but when I brought up the idea of a taking a break or ending the relationship, he said that we had a great love story, one of sacrifice, and that we belonged together.

I believed him.

Until the end of summer in 2013.

He was traveling, and I needed a break; I was emotionally drained. I packed up all my things and moved out. When he returned from his travels, I told him I was leaving him. After a lot of screaming and crying, he begged me to take him back, and said he would change. I refused. He allowed me to take a “break” from him, all the while contacting me about how much he was changing and growing for my sake.

Around this time, I met a guy while getting drinks with a girlfriend at a bar in Bellevue, WA. He was attractive, successful, and showed me that I was worthy of affection. In his eyes, I was not the damaged goods that Sean had ingrained in me. Throughout the next few months that I was dating this man, Sean was messaging and calling me constantly, but I didn’t listen or entertain him, because I had someone else, even if it was just for a short time. Looking back on it now, I will forever be grateful of the role that man played in saving me from Sean.

Over the next few years, Sean had slowly found a way to stay in somewhat regular contact with me. Some days I wanted to run as far from my past – and my life – as I could. Other days I wondered if I had made a mistake by leaving him and blamed myself for his heartbreak. I finally worked up the courage to move away from Seattle, so I packed up my car and drove down to Manhattan Beach.

About 6 months into life in Los Angeles, a new roommate moved in – Matthew Smith. A Texas-born accountant with the sweetest manners, his own business, and a knack for making sure you knew he was listening. It took us 6 months to build a friendship before enough friends and family convinced us we would be perfect as a couple. I fell in love with Matt on our first date – sushi, then a backyard barbecue with great friends. I knew we would move quickly, so shortly after, in July of 2015, I burst into tears and told him why he shouldn’t want me.

I had finally reached my breaking point.

I told him of the abuse, the lies, and the truth. I told him that Sean and I were still in contact, and that I was damaged beyond belief. I asked him not to want me; I wasn’t worthy of such a good man. Matt wiped away my tears and held me while I cried. And rather than step back, he stepped up. When things are the most painful and I am showing him the ugliest parts of myself and my past, he loves me harder.

He has shown me the strength of a true partner, and a great man.

I wish I could tell you that I have no bad days, but that would be a lie, and I am no longer a liar. Some days I feel like “me”. Other days I feel broken and unsure. But each day I am trying, with the support of so many who hold onto my truth and my heart when I feel like my world is collapsing.

Friends that I thought were lost forever have opened their hearts and shown me more compassion and forgiveness than I ever could have imagined. Their love and support gives me strength and hope that together we can build a better future.

I never thought I would share my story, because in so many ways, just surviving was enough. I was able to leave a horrible monster, and build a life I could have never imagined for myself. But in time, I’ve realized that stories like my own are too important to go unwritten. Not for the sake of you knowing my story, but for the sake of the little girls and boys whose lives and futures hang in the grasp of a horribly powerful and manipulative person. That they may not have to go through the same pain, trauma, horror, and abuse. That their parents, mentors, and guardians are better able to spot the signs of grooming and realize its tragic consequences before it’s too late.

Because the time for change is now. It’s time to change the way we talk about sexual abuse, the way we respond to sexual abuse, and the way the system understands and prevents sexual abuse. And with all my heart, I hope that each and every abuse victim knows their story matters, it is important, and their voice will be heard whenever and however they choose to use it.

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A$AP Pocky

Ariana Kukors is a true figure of strength. We seriously need to find a way to prevent this tainting of major sports in this country in the light of abuse.

Completely agree about the stength of Ariana. Maybe it’s just your choice of words, but efforts to prevent the “tainting” is the root of the problem with our institutions and major sports organizations. Shining a light into the dark corners is long overdue and there are many dark corners that have evaded scrutiny in our sport, still. Every time one of these stories comes to light, the ones that are “known” but still ignored gnaw at me. We need a thorough house cleaning and real accountability, no matter how influential and powerful the offenders. There is still at least one Olympic coach who hasn’t answered for his crimes.

I was heartbroken to hear the abuse Ariana went through for so many years. I am so proud of her for having the courage to tell her story that could possibly help someone else get out of a similar abusive situation.

Steve Nolan

That’s an amazing piece of writing about such a painful, personal story. Incredibly happy she wrote it.

About Jared Anderson

Jared Anderson

Jared Anderson just can’t stay away from the pool. A competitive career of almost two decades wasn’t enough for this Minnesotan, who continues to get his daily chlorine fix. A lifelong lover of writing, Jared now combines the two passions as Senior Reporter for, covering swimming at every level. He’s an …

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Memo: Creating a Safe Culture in the Wake of Larry Nassar

Editor’s Note: In the wake of the sentencing of former USA Gymnastics team doctor Larry Nassar earlier this week for sexually assaulting at least 150 women, including at least one former Michigan State swimmer who testified against him, the safety of youth sports is once again at the forefront of the news cycle. This, unfortunately, is not a new story in swimming. It’s something we’ve been dealing with for generations, and more visibly since the 2010 ABC reports into abuse by swimming coaches for decades that in some cases had gone unpunished, and in others even rewarded with job recommendations.

Swimming has not moved beyond a world where coaches abuse athletes. Every year, we see in the neighborhood of a dozen new coaches added to USA Swimming’s list of permanently banned individuals.

But the lessons to be learned from Larry Nassar, USA Gymnastics, and Michigan State weren’t learned at the sentencing. The most painful lessons from this will continue to be learned. Those lessons will be learned when the whole world finds out how many grown adults in positions of authority knew of this abuse and ignored it. Parents, administrators, coaches, and others, who should have stopped it sooner – including a 2014 Title IX investigation by Michigan State that cleared Nassar.

There is no blame to be shared by anybody for what Larry Nassar did. Larry Nassar is a monster, and is wholly responsible for his reprehensible actions, using the veil of trust that comes with the label ‘doctor’ to abuse hundreds of women. But there were still other failings in this case. There were others who knew, or who were told, what happened, and chose to ignore it, to not take action. A monster that could have been stopped 30 years ago was allowed to abuse generation-after-generation of young athletes.

This is the lesson that we all must learn from the Nassar case, and must continue to learn. Swimming was faced with a similar sentiment in cases of Rick Curl and Mitch Ivey – where people in positions of authority at every level of our sport were told of the abuses and did nothing. The same themes have become the focus of Larry Nassar‘s reign of terror. If you didn’t get the message in 2010, then now is the time to learn. We still need to ensure that there are protections in place to prevent the weaponization of the SafeSport process, but above all else, we can’t ignore rape victims, especially from our most vulnerable young athletes from whom we demand discipline and obedience. If it is their responsibility to be coachable, to have high attendance, to trust us, then we also need to listen to them when they believe that trust has been abused.

Below, USA Swimming’s SafeSport department, which has been tasked with shifting the culture in our sport, has put together a memo on how to create a safe environment for our athletes.

Many have likely seen, heard or been made aware of the recent sentencing of former sports medicine doctor, Larry Nassar.

As a member of our sport community, you might be asking yourself how this could have happened and what we can do to prevent this from ever happening again.

We – coaches, athletes, parents, officials, volunteers, team leaders, and sport leaders – can commit to prevention and we can commit to speaking up. We can commit to Safe Sport.

Safe Sport is something we do, every day on every deck. The key to prevention is to create an environment where all members know the rules, are comfortable talking about them, and are empowered to recognize and report red flag behavior, boundary violations, and misconduct.

How do you create a Safe Sport environment? What does it mean to have a culture of safety?

How do you ‘do’ Safe Sport?

Set. Direct. Protect.

Set. Be intentional. Learn how to make your team a Safe Sport team.

  • Get started. Use the Safe Sport Team Checklist to know what you already have covered and what else you could be doing to keep kids safe.
  • Know who you’re working with! Conduct thorough screening of employees and volunteers. USA Swimming member clubs can use the free online member resource SwimStaffSelect to create job descriptions, interview questions, reference checks, and more.
  • Learn the risks and address them with your team’s rules. Familiarize yourself with the SafeSport Code, the USA Swimming Code of Conductand adopt the Safe Sport Best Practices as team rules. Make your team’s policies and response procedures easily available to all team members on your website.

Direct. Use enthusiastic and frequent communication to teach your team’s members about Safe Sport. Talk about your team’s values and the behaviors that support and reinforce them.

  • Name a Safe Sport Club Coordinator for your team to oversee the Safe Sport effort, communicate with coaches, parents, and athletes, and be connected to the LSC, Zone, and national Safe Sport volunteers for support and resources.
  • Make talking about Safe Sport with athletes a regular conversation. Use monthly Safe Sport Mondays with 11&Over athletes to facilitate discussion around specific situations and how to report concerns. Distribute the Safe Sport Activity Book to your 10&Unders to introduce Safe Sport basics and encourage positive team culture.
  • Create a Safe Sport environment at swim meets, too! Use the Safe Sport Meet Resource Guide to plan your meet and keep coaches, athletes and spectators up to speed during the meet with Meet Announcements.

Protect. You have spent time and energy to create a culture of safety – Protect it! When something comes up, address it and correct it right away.

  • Recognize. Red flag behaviors and boundary violations are small chips in your team’s culture that can become big problems if left to fester. Call out and correct these behaviors immediately and encourage all team members to do the same.
  • Respond. When a club policy violation comes to your attention, take appropriate action. Be quick to acknowledge the report and take immediate steps to restore safety. Then, diligently collect all the information necessary to determine a thoughtful, informed course of action consistent with your team’s policies.
  • Report. If you become aware of misconduct or abuse, you are required to report it. Know what to report where. Child abuse or neglect, including child sexual abuse, should be reported immediately to local law enforcement. Violations of the SafeSport Code must be reported to the US Center for Safe Sport. Violations of the USA Swimming Code of Conduct can be reported here.

Great planning.

Great communication.

Great accountability.

Set. Direct. Protect.

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How about not having male doctors for female athletes for starters.

and vice versa. but that doesn’t even do it. Coaches, trainers, team physicians, etc. should never, ever be alone with an athlete in a room at the pool, hotel, car, home, etc. There should be no hiring of swimmers for work (e.g., babysitting). Parents should be completely involved at all times. USA swimming should consider it a requirement that a parent (or parent selected chaperone) attend all under 18 swimmers to USA team meets and camps. Need to be very forward thinking and progressive/aggressive in thinking of all possible angles.

Sure, there has never been any form of abuse coming from same sex situations

James, I don’t think that solves the problem. These monsters are just as willing to molest boys as they are girls. Many pedophiles molest boys and they are not homosexual. MEEEEEE is on the right track. As an adult, never be alone with a youth member. If you do need to have a 1 on 1 conversation with them about something that the rest of the group should hear make sure others can see you (not hear you)- sit on a bleacher away from others, make sure you have windows that don’t have the blinds drawn in your office, things like that can go along way in providing a safe environment for youth. As a parent, listen to your child.… Read more »

I agree. But also why I said, “for starters” (in a very long list).

It should read no doctor (doesn’t matter gender) in a room alone with a patient. All doctors should have a medical assistant, nurse or med-student with them. In this case I don’t think it would have mattered much, as parents were in the room in some cases.

While this is common sense, you also have to realize there are state by state rules about this. In our state if a minor is older than 13 the physician can order the parent out of the room under the guise that they need to ask questions that the child might not answer in front of the parent. If you are in a state with this outlandish system i would demand that one or two other staff members from the clinic enter the clinic room with physician.

@ happyfan judging from your first paragraph, please please; these monsters, many pedophiles… you automtically assume they are *always* men, which is (obviously) not the case. no offense tho and i agree with the rest of your comment

Thank you, Braden, for this article and for highlighting such an important issue. There are so many layers to the story. In one interview, two of the young survivors said that the culture of abuse and yelling at “The Ranch” played a part in why the young survivors were drawn to Nasser as the “good guy.” In swim, I have experienced coaches who use verbally abusive language and belittle, mock, scream at swimmers,etc. Never laying a hand on them in any way but using very harsh words. I always felt like I could take it, some of my friends couldn’t and quit or worse. Where do you draw the line with all this? Is it easy to say no abusive… Read more »

About Braden Keith

Braden Keith

Braden Keith is the Editor-in-Chief and a co-founder of He first got his feet wet by building The Swimmers' Circle beginning in January 2010, and now comes to SwimSwam to use that experience and help build a new leader in the sport of swimming. Aside from his life on the InterWet, …

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This post is dedicated to my father-in-law, who also happens to be one of this blog’s most avid followers. I first met Hal in 1981. In the 35 years that we’ve known each other, I feel like our bond has grown into more than a typical son-in-law / father-in-law relationship. We don’t see each other as often these days, but whenever we do, we always have fun conversations about current events, goings-on in the family, and other more routine matters (like how to make a good 7-Up and brandy). We enjoy cooking together (I shared my world-famous lasagna recipe with him!), taking walks in the state parks near his home, and sitting out on his porch – or better yet, down on the rocks along the shore.

Hal spends Minnesota’s warmer months at his home on the north shore of Lake Superior. I’ve probably been up to visit him a hundred times over the years, and I’ve never gotten used to how beautiful his place is. I was recently up at his home with his daughter (my sister-in-law) Ellen to help take care of a few things, and had the idea that it would be fun to write a brief post, trying to convey what it is I love so much about his place.

Here is a photo that might give you a sense of Hal’s personality. Here he is showing Ellen and me his latest Aladdin Lamp acquisition. One of the really cool things that Hal does is to give a gift of a unique and fully functioning Aladdin lamp (generally after he’s done something to make it work properly… he’s a talented craftsman) to each of his grandchildren upon graduation from college. (He’s gifted seven so far.)

Hal working on an Aladdin lamp

Hal working on an Aladdin lamp

On to the property: This video gives you a sense of its beauty. Follow me on a quick 2-minute tour from the driveway down to the Lake.

Hal has had some friends with notable artistic talent over the years. I’m not sure if the fellow who made this fish skeleton weather vane qualifies or not, but it is rather unique. (Doesn’t work particularly well, though.)

Hal's fish skeleton weather vane

Hal’s fish skeleton weather vane

These last two photos show the beauty of the shoreline. The first one is of the shoreline facing south, back towards the city of Duluth. One of our favorite activities is to walk/climb all the way to that far point, stopping occasionally to skip rocks.

Nort shore shoreline

We love walking along the rocks out to the far point.

This last picture I took as the sun was starting to go down behind a tree in his back yard. I wanted to give it a little more time for the sun to set a little further, but that would’ve meant delaying “happy hour” on the porch, which was not an option.

Here’s to you, Hal.

Dusk on Lake Superior's north shore

Dusk on Lake Superior’s north shore

3 thoughts on “My father-in-law is really cool, and I love his place on Lake Superior’s North Shore

  1. Thanks for the photos. It’s nice to picture Uncle Hal in such a pretty place. Sounds like you are back to your energetic self. And getting ready for some more European adventures.

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