Imperial Oil to pay C$1.55 billion for half of Celtic

CALGARY, Alberta (Reuters) - Imperial Oil Ltd , Canada's second-largest integrated oil company, said on Wednesday it will pay C$1.55 billion ($1.56 billion) for a 50 percent stake in Celtic Exploration Ltd after the unconventional oil and gas producer is taken over by Exxon Mobil Corp .

Exxon Mobil, which owns 69.6 percent of Imperial, said in October that it would buy Celtic for C$2.6 billion to gain its promising shale oil and gas properties in British Columbia and Alberta. Imperial has the right to acquire 50 percent of any new Canadian business launched by its majority owner.

"This acquisition will allow Imperial to diversify its strong resource base in Canada with an attractive liquids-rich natural gas play," Chief Executive Bruce March said in a statement.

Analysts said the deal may help speed Canadian approvals for Exxon's acquisition, though approval may still be delayed while the government decides whether to allow two larger mergers; the $15.1 billion acquisition of Nexen Inc by China's CNOOC Ltd and the C$5.2 billion bid for Progress Energy Resources Corp by Petronas , Malaysia's state oil company.

"We believe this provides additional confidence that the deal will receive Investment Canada approval as (Imperial) has operated in Canada since 1899," Andrew Potter, an analyst at CIBC World Markets, said in a research note.

"Investment Canada approval will likely extend beyond the initial 45-day review period (expiring on December 31). We expect a 30-day extension, with Investment Canada approval coming some time in mid to late January"

Imperial, known for its dominant position in the Alberta oil sands, said the deal includes acquisition of 649,000 net acres in the liquids-rich Montney and Duvernay shales in Alberta.

A recent study said the province's shale formations, including Duvernay, Montney and Muskwa, could ultimately contain 3,324 trillion cubic feet of natural gas, 58.6 billion barrels of gas liquids and 423.6 billion barrels of oil.

Imperial said on Wednesday current production in the acreage being acquired is 72 million cubic feet per day of natural gas and 4,000 barrels per day of condensate and natural gas liquids.

Imperial's buy-in will occur immediately after Exxon's acquisition closes.

Shares of Imperial Oil were up 14 Canadian cents at C$42.65 late on Wednesday morning on the Toronto Stock Exchange.

($1=$0.99 Canadian)

(Reporting by Scott Haggett and Bhaswati Mukhopadhyay; Editing by Peter Galloway)

Source: http://news.yahoo.com/imperial-oil-pay-c-1-55-billion-50-130132062--finance.html

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Rev. Run Weight Loss: Hip-Hop Legend Drops 22 Pounds In Effort ...

At 48, Joseph "Rev. Run" Simmons is finally hitting his stride with a healthy diet and exercise routine that he says is on par with achieving the kind of physique he'll need to keep up with his Run-D.M.C. group mate Darryl "D.M.C" McDaniels.

"I just did a concert with D.M.C. after 13 years, and after losing some pounds for that, I felt really good," Simmons told The Huffington Post. "We got good reviews for having lots of energy on stage and I realized that if I?m going to continue to do shows ... I gotta be in Mick Jagger-type of condition."

But aesthetic goals (and criticism from the public) aside, Simmons says his new healthy-living routine is rooted in something far more serious -- combating his higher-than-average risk for Type 2 diabetes.

"I found out that [my father] had diabetes in his older age and as I was moving along in my life ... I realized that I had to start losing weight," he said, explaining how he's taken up walking and recently dusted off his treadmill in an effort to stay the course during the chillier winter months. "[It was] for many reasons, but the number one reason was for health."

And while family history factors in to why Simmons needs to get his health in check, diabetes educator Jeanette Jordan said it's a myth many people need to dispel.

"One of the biggest [misconceptions] out there is people feel like diabetes runs in [their] family, so it?s inevitable that they?re going to get it," Jordan said, touting her employer Novo Nordisk's "Ask. Screen. Know." campaign, for which Simmons is now an ambassador. "The message that we?re trying to get out is that it doesn?t have to happen to you the same way. Yes, family history is a risk factor, but it doesn?t mean that because this happened to your mom it has to happen to you.

A diabetes diagnosis also doesn't mean life-altering changes, Jordan said. "What we need to do is not that difficult ... moderation is actually the key. We don?t take away everything that you love, it?s just how much we eat," Jordan said, stressing the importance of knowing which foods turn into sugar, forgoing sweetened soft drinks, and realizing that you can limit yourself to just one cheddar biscuit from Red Lobster and still enjoy your meal.

"The myth is that life is going to change so drastically, '[I'm] not going to be happy with my dining anymore', and that?s not true. You can live well with diabetes if you have it. But the first thing is, you have to be screened, you have to know if you have it. Ask yourself if you?re at risk and then do something about that," Jordan said.

Simmons agrees that knowing is the key -- even if you are the picture of perfect health. "My dad had diabetes, so it doesn?t mean just because Russell stands on his head and does yoga, and Angela?s in perfect health that they don?t have it," he said, referring to his yoga-promoting brother Russell Simmons and his daughter Angela Simmons, who showed off a svelte new figure earlier this year.

And just ahead of the holidays Simmons said he's relying on them for support. "They?re right there for me; they know what I?m doing to keep my weight under control ... and [during the holiday season] I believe in being proactive instead of reactive," Simmons said. "I have all types of things set up so I know, this is what I?m going to eat when this sweet tooth moment comes, this is what I?m going to eat when dinner comes around. And no, I?m not going to wait until the big dinner. [For Thanksgiving], I didn?t wait for the one big moment, I had already eaten twice, the right way, before dinner, so when dinner came, I wasn?t starved."

Related on HuffPost:

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Source: http://www.huffingtonpost.com/2012/11/27/rev-run-weight-loss-lower-diabetes-risk_n_2198731.html

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Espanol Amigo - Real Estate Management For Buildings of All Types

Property Manager Columbus Oh Working with a property management and maintenance company will be a positive resource for owners of residential, commercial, or industrial real estate. Just like management in any other field, a good property management firm will oversee what should be to be accounted, monitored, and cared for with any form of real estate. We will work to find long-term residents who respect and care for the property and always pay promptly. A property manager acts as a buffer between the owner and your renters alleviating the burden of busy owners. Selecting a respected property manager can make the real estate process easy. We have the experience and knowledge to make your ownership experience simple and pain-free. You can take comfort in the knowledge that we will treat your real estate as if we own it ourselves.

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Different ?Schools? of Ethics | Business Ethics, Culture and ...

In an earlier life, I taught business ethics. (Most of my undergraduate college credits are in philosophy.) So here?s a very concise overview of the major ?school?s of ethics that are often taught in business ethics programs.

Immanuel Kant?s Categorical Imperative (1700s)

Kant asserted that a belief is an ethical principle if, and only if, it applies with everyone all the time everywhere, that is, if the principle should be a universal law. Thus, the Golden Rule might qualify as an ethical principle.

John Stuart Mill?s Utilitarianism (1800s)

Mill asserted that a belief is an ethical principle if it results in the greatest good for the most people. Thus, some people might belief that an economic strategy to ?spread the wealth? is also a highly ethical strategy.

Joseph Fletcher?s Situational Ethics (1900s)

Fletcher also asserted that a moral law depends on the current situation. However, he also asserted a principle should be a moral law only if it contributed to love. Thus, Fletcher?s assertion might have contributed to ? or justified ? the ?free love? movement in the 1960s.

Of course, these descriptions are overly simplistic for the purpose of contrasting the different major ?schools? of ethics.

What do you think?

Are there other ?schools??

What beliefs or strategies fall into which school?

???

See the topic Business Ethics in the Free Management Library.

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Read my blogs: Boards, Consulting and OD, and Strategic Planning.

Source: http://managementhelp.org/blogs/business-ethics/2012/11/27/different-schools-of-ethics/

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Growing animal rescue group is work of teen actor

In this Nov. 16, 2012, photo, Lou Wegner, the founder of Kids Against Animal Cruelty, poses for a photo with his rescued his dogs, from left, Kippy, Pearl, Draco and Henry in Burbank, Calif. Lou, a 16-year-old actor and singer from Columbus, Ohio, started Kids Against Animal Cruelty when he was 14. The organization, which uses social networking to encourage adoptions at high-kill animal shelters, has helped 20,000 pets escape euthanasia in two years. (AP Photo/Damian Dovarganes)

In this Nov. 16, 2012, photo, Lou Wegner, the founder of Kids Against Animal Cruelty, poses for a photo with his rescued his dogs, from left, Kippy, Pearl, Draco and Henry in Burbank, Calif. Lou, a 16-year-old actor and singer from Columbus, Ohio, started Kids Against Animal Cruelty when he was 14. The organization, which uses social networking to encourage adoptions at high-kill animal shelters, has helped 20,000 pets escape euthanasia in two years. (AP Photo/Damian Dovarganes)

In this Nov. 16, 2012, Lou Wegner, the founder of Kids Against Animal Cruelty, poses for a photo in Burbank, Calif., with his dog Pearl, who was rescued from a shelter. Lou, a 16-year-old actor and singer from Columbus, Ohio, started Kids Against Animal Cruelty when he was 14. The organization, which uses social networking to encourage adoptions at high-kill animal shelters, has helped 20,000 pets escape euthanasia in two years. (AP Photo/Damian Dovarganes)

In this Nov. 16, 2012, photo, Lou Wegner, the founder of Kids Against Animal Cruelty, poses for a photo in Burbank, Calif., with his dog Pearl, who was rescued from a shelter. Lou, a 16-year-old actor and singer from Columbus, Ohio, started Kids Against Animal Cruelty when he was 14. The organization, which uses social networking to encourage adoptions at high-kill animal shelters, has helped 20,000 pets escape euthanasia in two years. (AP Photo/Damian Dovarganes)

In this Nov. 16, 2012, photo, Lou Wegner, the founder of Kids Against Animal Cruelty, poses for a photo with his rescued his dogs, from left, Kippy, Draco, Pearl and Henry in Burbank, Calif. Lou, a 16-year-old actor and singer from Columbus, Ohio, started Kids Against Animal Cruelty when he was 14. The organization, which uses social networking to encourage adoptions at high-kill animal shelters, has helped 20,000 pets escape euthanasia in two years. (AP Photo/Damian Dovarganes)

LOS ANGELES (AP) ? The person behind one of the country's fastest-growing animal rescues can't even vote yet. And neither can most of the people leading its 10 chapters across the nation.

Lou Wegner, a 16-year-old actor and singer from Columbus, Ohio, started Kids Against Animal Cruelty when he was 14. The organization, which uses social networking to encourage adoptions at high-kill animal shelters, has helped 20,000 pets escape euthanasia in two years.

Lou said he became aware of euthanasia at shelters when he went to Los Angeles to make the short film "Be Good to Eddie Lee." The director suggested that he volunteer at an animal shelter.

Until then, Lou thought shelters were safe havens for strays and lost pets. "It was heartbreaking. All these dogs crying in their cages. Knowing they would be put down broke my heart," he said.

The group started with Lou and his friends, carrying signs on street corners, and a Facebook page with 47 friends. Now it has more than 12,000 U.S. members and 50,000 members, supporters and partner coalitions across the globe, he said.

The group gets a boost whenever Lou hits the red carpet or the airwaves. He had a small role in Clint Eastwood's "Trouble With the Curve," just finished a pilot called "The Thundermans" for Nickelodeon, and co-hosts a weekly Global Voice Broadcasting radio show called "Love That Dog Hollywood! Kids & Animals."

Brenda Barnette, the general manager of the Los Angeles Department of Animal Services who has been on the show, said Lou is "a well-spoken advocate for animals and for peer involvement." At events where he'll be photographed or when the paparazzi are lurking, he's seldom without a T-shirt with a Kids Against Animal Cruelty logo, she said.

With that kind of exposure, the group's goal has become global ? getting people to adopt from shelters, to spay and neuter pets, and educating them about pet responsibility, Lou said. He advocates a no-kill policy, and hopes adults will join in because "they know so much more than we do."

The growing popularity of the teen, who is also a member of the pop band Blonde, helped save a shelter dog that might have otherwise been euthanized. Tommy Joe, an 11-month-old black Lab in South Carolina, wasn't too popular when his photo was posted on the group's Facebook page. Lou said the post garnered no likes or comments.

He recalled that the dog "was skinny and he looked sad. I thought he was doomed." So he posted online messages to the dog, drawing attention to its case and leading a group called For the Love of Dogs in Chester, S.C., to save Tommy Joe.

KAAC chapters around the country are run by teens, including a pair of sisters in New York City who worked with several groups to find lost animals and get food to people whose pets were starving in the aftermath of Superstorm Sandy. An Arizona chapter is run by one of Lou's nephews, and a cousin heads the Minnesota chapter.

Lou hopes to have a chapter in every state eventually, "because the bigger the group you work with, the bigger difference you can make."

"They euthanize just as many animals every day as we have saved. It's like throwing a Band-Aid in a river," he said.

He said there's also the need to educate children who commit cruelty to animals, as in the recent cases of a 12-year-old California boy arrested after police said he got mad at his family's dog and hung it on a door handle. In Las Vegas, police say two 11-year-olds threw rocks at a cat giving birth, killing her six kittens. Lou said he would make those children witness what happens in the euthanasia room at a shelter.

Robin Harmon, who runs a small dog transport program for Best Friends Animal Society Los Angeles and met Lou at a shelter, said she "was especially impressed that at a young age, he could control his feelings and the sadness that we all feel when we are helping at high-kill shelters."

"I have barely been able to do this and I am old enough to be Lou's grandmother," she said.

The sadness is hard to deal with, Lou agreed.

"Saving one keeps you going," he said.

___

Online:

http://www.kidsagainstanimalcruelty.org

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/4e67281c3f754d0696fbfdee0f3f1469/Article_2012-11-27-Pets-Kids%20Against%20Animal%20Cruelty/id-b40d6fa3040b4498bcb8c94ee73610fb

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Source: http://www.i4giveu.com/adultery/2012/11/27/improving-your-jason-witten-jersey-organization-with-internet-marketing-ideas/

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Obama praises outgoing SEC chairwoman (Washington Bureau)

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Human Resources Consulting Firms ? Best Way to Get Business ...

By jobsadmin - Sun Nov 25, 9:09 am

There is a lot of confusing among people about human recourses firms. Why should they hire HR recruitment firm? Only one answered is all will be satisfy with that manpower act a fantastic role in mobilizing any business enterprise toward attainment of business goals. Human resources consulting firms work to manage services for another company and provide best services, offer to every need of small and medium sized organization.

It is not really happened an HR department for all small and medium sized enterprises so they prefer to outsource their HR process to HR consultants. These consultants play a main role for the development and success of these businesses. Their services can from the recruitment of fresh talented employee, mentoring and performance management. They help in implementation of best HR practices being followed in any particular business segment and create a pleasant and professional working environment. HR consultant?s works are staff recruitment, recruiting talent. For any firms and growing company, it is not feasible to hire separate employees and retain them to support critical business functions related to HR management. In this condition, HR consulting firms become a big factor to saving time and money to them.

Not only company has benefits by consulting firm but also job seeker can get their preferable job without any effort or no need to pay anything to any consultant firm. HR recruitment firm take care about employee level and they refer best job to them which is best suited on their profile. Human resources and recruitment service are gaining popularity amongst the job seeker people and this has become a dynamic way in finding career opportunities.

Lots of big human resources consulting firms are working for 24/7 in very affordable prices to provide best candidates to their clients. Now there is no need to make big setup to HR department that can be much expensive in comparison of using HR consulting firms.

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Source: http://www.akirajobs.com/2012/11/25/human-resources-consulting-firms-best-way-to-get-business-goals/

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President Morsi stands firm despite Egypt protests

Morsi's grab for more power has prompted days of protest by judges and youth, but the president appears confident that he has the numbers on his side.

By Kristen Chick,?Correspondent / November 25, 2012

President Mohammed Morsi, (center), waves to supporters outside the Presidential palace in Cairo, Egypt on Friday. Egypt's official news agency says that the country's highest body of judges has called the president's recent decrees an "unprecedented assault on the independence of the judiciary and its rulings." In a statement carried on MEAN Saturday, the Supreme Judicial Council says they regret the declarations President Mohammed Morsi issued Thursday.

Egyptian Presidency/AP

Enlarge

Egyptian President Mohamed Morsi attempted to calm a furor raised by his decree expanding his powers as clashes between police and a small group of protesters continued in Cairo today.?

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The president's administration issued a statement emphasizing the temporary nature of his nearly unchecked authority, and said his constitutional decree granting it was not meant to concentrate his powers.?

The statement came as some judges were on strike to protest his move, which sidelines the judiciary and removes nearly all checks to President Morsi's power, making his decisions and laws immune to challenge until a new constitution is written. A nationwide judges' strike would mount a strong challenge to Morsi, but it was unclear how widespread the strike was as it appeared that many courts were still working.?

The protests, both on the street and in the courtroom, do not appear large enough to dent the president's momentum, says Mustapha Kamel Al Sayyid, a political science professor at the American University in Cairo.

"I think that the fact that the Muslim Brotherhood is planning a big demonstration ... on Tuesday suggests that they are not inclined to accept a compromise," he says. "I think they are planning to send a message that they have more support in the country than the secularists, and they will not change their position."?

The presidency's statement indicates that rather than compromise, his administration wants to convince people to accept his exceptional powers because they only last for several months. "Of course, with these powers much could be done in two months," says Dr. Sayyid.

Protests dwindled

A protest against Morsi's decree by thousands of people in Tahrir square Friday dwindled to hundreds today.?Several dozen tents stood in the square's garden, where some protesters are sleeping at night. Both opposition groups and the Muslim Brotherhood have called rival rallies in Cairo for Tuesday.?

Protesters fighting police on the outskirts of Tahrir square today near the American embassy say they want to bring down the president's new decree. But the group of several hundred rock-wielding mostly teenage boys also appeared eager for a row with the police.?

Clashes between protesters and police have run almost nonstop since Nov. 19, when a demonstration held to commemorate deadly clashes between protesters and police last year devolved, once again, into violence. The low-level exchange of rocks and tear gas continued as Tahrir square filled up with protesters against Morsi's decree Friday, with some of the demonstrators joining the fight against police but most protesting peacefully in the square.?

Security forces built a wall of concrete blocks across a major downtown road overnight in an attempt to separate protesters and police. The wall was a reminder to many in Cairo that turmoil seems to be the only constant during the nearly two years since a popular uprising swept former President Hosni Mubarak from power. Just over a year ago, security forces built an almost identical wall in nearly the same spot after days of deadly fighting between police and demonstrators protesting the military junta that then ruled Egypt.?(Security forces have built nearly half a dozen others nearby after similar clashes.)?

Many Egyptians had hoped that the instability would end after they elected a new president. But Egypt's stock market plunged Sunday ??falling nearly 10 percent, the most in over a year ??on its first day open since Morsi's decree, as it has done many times over the turmoil of the past years. Around 500 people have been hurt in the past three days of protests.?

Some of the young men joining in the rock-throwing against police complained bitterly that this police force was no different than the one that was notorious for brutality and abuse under Mr. Mubarak, and which continued those policies under military rule. "Morsi's police is attacking us and shooting us just like Mubarak's police did," said Ahmed Ali, a 14-year-old protester who wore a scarf because of tear gas. "And now Morsi wants to be a dictator. We won't allow a new dictator to take Mubarak's place."?

Some judges had reacted angrily to Morsi's decree, with the influential Judges Club calling for a nationwide strike. While courts in several cities were reported to have stopped working today, others were still handling cases. The judiciary has repeatedly delayed Egypt's transition, dissolving its first post-uprising elected parliament, and disbanding a committee elected to write the constitution. Morsi has said that declaring the new constituent assembly immune from court decisions that would disband it, and preventing judicial challenges to his decisions, was the only way to move Egypt through its transition period to stability with a new constitution and parliament.?

Source: http://rss.csmonitor.com/~r/feeds/csm/~3/1nSpcjJ_Apw/President-Morsi-stands-firm-despite-Egypt-protests

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Letters (11/22-29) | Saugerties Times

Lack of debate on casino issue

Why have there been no public hearings on one of the most important legislative events of our lifetimes? We mean the proposed amendment of the New York Constitution to allow full-scale casino gambling. The amendment requires two legislative votes and then a referendum. The first vote took place out of the public eye and without debate or community input in an all-night session. It is no secret that the gambling industry poured millions upon millions of dollars in contributions to legislators in the hope of securing a positive vote. They got it, the first vote was affirmative.

Now it?s time and past time to bring this issue out into the light of day. Legislators can?t be allowed to decide, unchallenged, that casinos build the economy. Let the people of New York hear the other side, that casinos suck money out of the pockets of citizens and into the hands of casino owners like a vacuum cleaner. So what if the state gets a cut of this virtual theft? Let?s confront the fact that entering into a compact with a predatory industry is completely contrary to the state?s duty to safeguard the well-being of the people. Let?s discuss the mess that will have to be cleaned up all around the casinos. Will the state help with the increased crime, bankruptcy, and social services needed to ease the devastation of families, all of which research has shown follows in the wake of casinos? Will the state help local businesses which are shut down by the in-house casino restaurants and mall-like stores? Or will it leave all this up to municipalities and counties? Either way, it will hurt people, cost money, and suck cash out of the economy. Let?s at the very least have a public discussion before we take this terrible step.

Lanny Walter, president;?Naomi Rothberg, secretary;
Susan Puretz, treasurer;?Arnie Lieber; Mark Knaust
Executive Committee of No Saugerties Casino

?

Brick company mystery

I read with interest the article entitled: ?Team Effort: Moving the old Dutch Barn to the Kiersted House? (11-1-12), but was puzzled by the statement therein that ?The old Walsh brickworks were once located in Glasco and made bricks by hand about 100 years ago.?

As a collector and student of Hudson River impressed or branded bricks for over 30 year I was not aware of a Walsh brickyard having been located at Glasco, NY, in Ulster County. Not claiming expertise in the matter I double checked my source materials and reference papers on brick manufacturers but could find no Walsh brickyard in the literature as existing at Glasco, Town of Saugerties.

I did find however that Elijah and Jerome Walsh of Walsh Bros. & CO. had two 1890?s yards in Columbia County, one at Coxsackie Station (a.k.a. Little Nutten or Newton Hook) and the other at Stockport, NY, until 1902 when the yards were sold. Also, there is one reference to Jerome Walsh?s yard at Catskill, Greene County, a decade or so earlier. Finally, Charles E. Walsh was a brick manufacturer at Hackensack, NJ circa 1905.

Is it possible I missed something in my attempt to verify a Walsh brickyard at Glasco, Ulster County?

Gerard M. Mastropaolo
Port Ewen

Editor?s reply: We checked with village historian Marjorie Block, and the letter writer?s puzzlement was indeed warranted: the bricks were Washburn, not Walsh. We apologize for the error and thank Mr. Mastropaolo for bringing it to our attention.

?

Supervisor is thankful

This is my first year?as town supervisor and my sixth year in public service. It has been a blessing and a privilege to represent the people of Saugerties.?We have worked together, compromised, supported each other, forthrightly?exchanged ideas, weathered storms,?celebrated successes?and mourned losses?together. With Thanksgiving coming in just a few days my thoughts turn to what I?m most thankful for.

Each year?I do this?as a way of anticipating the?celebration,?making it more meaningful than just a special meal. I?ve travelled to many places and participated in discussions and workshops in other municipalities;?what?continually impresses?me is that the community character of?Saugerties is different. People in Saugerties?demonstrate a level of generosity and caring for each other that is unsurpassed.

Thank you for being full participants?in your community. Thank you for caring enough to be part of?the process of working toward solutions.?Thank you for volunteering your time to make?our hometown a better place to live. Thank you for looking out for your neighbors,?keeping a watchful?eye on?children and helping them develop their full potential,?and for?being stewards of?the environment and the economy?we share.

This is a community where people rise to challenges.?Saugerties is a place where people step up and?help without being?asked.?This?week when I thanked fire department volunteers, the chief?responded by saying, ?That?s what we?re here for.? This level of commitment and passion for service is life?s highest calling.

We?re all in this together, and it?s good to be here doing this work, with you.?There?s nowhere else I?d rather be.?Thanks for being my neighbors and my friends. I feel very?blessed?and very?grateful for?the goodness in Saugerties.Wishing you and your families?a wonderful Thanksgiving.

God Bless us, every one!

Kelly Myers
Saugerties town supervisor

?

A hidden gem

Living in Saugerties for 40 years, we have watched it change and become a more diverse place to live and visit. One of the new hidden gems is an Asian restaurant called ?Ruyi,? which means ?Everything is perfect? in Chinese. In addition to a menu of Chinese, Japanese and Thai food prepared by excellent chefs, it has a unique feature. The dining room area overlooks the Esopus Creek and affords a beautiful view in every season and sunsets.

This family of young, creative and energetic people are an asset to the community and we hope you will welcome them and check out their authentic food and lovely view. And don?t miss the sushi bar with delicacies prepared by Chef Chen.

Joan Monastero and Alan Spivack
Saugerties

?

Source: http://www.saugertiesx.com/2012/11/24/letters-1122-29/

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Lessons from the Tax Court: Limits under - Business Management ...

To qualify for business loss deductions, you must show that you?re engaging in the activity to generate a profit. Otherwise, the amount you can write off is limited to the amount of your income from the activity, under the ?hobby loss? rules.

That doesn?t mean you can?t deduct losses. However, if you show losses year-in and year-out for an extended period of time, the IRS is likely to become suspicious.?? ?

New case: A taxpayer managed his construction activity from an office in his home. The business was listed in the local telephone directory, but it had no bank account or online site. Because he wasn?t licensed as a general contractor, the taxpayer could not undertake large construction jobs.

The taxpayer owned a tractor, four trailers, power tools and other machinery. He charged lower rates than other contractors in the area. Most of his jobs were free projects for family members and his church. He used the same tools and machinery for these jobs as he did for paid construction projects.

Significantly, the taxpayer claimed losses for 17 years in a row.

For the three tax years in question, he reported construction activity income of $3,400, $4,000 and $13,395 and expenses of $31,757, $36,152 and $30,174, respectively.

Based on the relevant factors in this case, the Tax Court limited the deductions to the income from the construction activities. It noted that a for-profit enterprise would not repeatedly and consistently generate losses without changing its practices. (Verrett, TC Memo 2012-223)

Tip: Generally, an activity is presumed not to be a hobby if you show a profit in any three of the past five years. But the IRS can rebut this presumption through proof that the activity is actually a hobby.

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Source: http://www.businessmanagementdaily.com/33331/lessons-from-the-tax-court-limits-under-hobby-loss-rules

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Obama?s pick for CIA could affect drone program (Washington Post)

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Source: http://news.feedzilla.com/en_us/stories/politics/top-stories/266116164?client_source=feed&format=rss

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3 Mobile Phones ? Cost-effective communication as well as ...

In this entire world of growing technology, a cellular telephone is a must, but there are distinct varieties of people who use this cellphone for different purposes. Some use it for mere communication applications, some use to only for leisure. We use the phone for whatever factors it is usually useful. A cellphone performs only with a network relationship. You ought to choose a correct mobile deal or else you will pay out a lot more for interaction instead of the gadget.

Firms this kind of as Vodafone, Virgin, O2, Orange, Three, and T cellular are the six key cell network carriers in U.K. They have been delivering their services to the folks for several many years. They are the Top top community firms. three cellular telephones are the telephones offered to the people along with 3 community service.

All the leading cellular makers like Nokia, Samsung, Motorola, HTC, Blackberry, LG and a few other folks are coming up with models obtaining the most recent function these kinds of as Cameras, Advanced songs participant, Bluetooth Wifi. These mobiles are eye catchers and they can be utilized underneath a handful of 3 cellular offers.

three cellular phones have appear up with specials like the contract telephones and spend as you go.? For agreement specials you have to sign an arrangement, it lasts for a period of time.? You can not modify your community till the time the contract lasts.

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5. Pay Monthly Mobile Phones: Communication at affordable cost

? Tech ? Tags: Communication, CostEffective, Entertainment, Mobile, phones, Well.

Source: http://www.hugohosting.com/3-mobile-phones-cost-effective-communication-as-well-as-entertainment.html

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Catalan independence debate hits cold realities

GIRONA, Spain (AP) ? As in towns across this wealthy northwestern region, the maze-like cobblestone streets of Girona's medieval quarter are fluttering with flags in favor of Catalonia's independence. Here, however, there is also a smattering of flags bearing the slogan: "Catalonia, A New European State."

It goes to the heart of a Catalan conundrum.

While the separatist dream of millions has never felt so close to becoming a reality, independence fervor is now coming up against the cold, hard facts of what breaking free would really mean. Few realize that this Spanish region famed for its trading prowess would be shut out of the European Union for years, a huge hurdle to doing business with its most important trading partners. EU officials say an independent Catalonia would face the same membership conditions of any other candidate nation.

Catalonia holds elections on Sunday that will be seen as a test of the regional government's plans to hold a referendum on independence, and one of the key issues emerging is the theoretical place of a free Catalonia in Europe.

Polls suggest that many Catalans haven't thought through the consequences of freedom.

A survey published by El Pais newspaper this month showed that while nearly half of Catalans support independence, the number drops to 37 percent if it means being out of the EU.

Tough membership conditions aren't the only thing possibly standing in the way. The European Union's treaty states that each of the 27 member states can veto a candidate nation's accession, meaning that a vengeful Spain could block Catalonia from joining the club.

"Now we want to be a state inside Europe," said Josep Matamala, who, along with friend Miquel Casals, created the banner that combines the slogan of EU aspiration with the red-and-yellow stripes, blue triangle and white star of the "estelada" flag that symbolizes Catalonia's independence drive.

Catalonia's regional president, Artur Mas, who is leading the independence charge and holding rallies bristling with European Union flags, has voiced optimism ? perhaps mere wishful thinking ? that an independent Catalonia would be swiftly embraced into the EU fold. In a recent speech in Brussels he declared: "Catalonia has never in its history let Europe down, now we trust Europe will not let us down."

And there are pro-independence voters who simply can't fathom being cast out of the EU.

"I imagine that if faced with a majority of Catalans who vote yes for independence in a referendum, (the EU) wouldn't be able to turn its back on us," said 35-year-old Girona music teacher Merce Escarra

Girona, one of Spain's richest cities, is an example of what Catalans call "seny" ? roughly the equivalent to "practical sense." It typifies the Catalan character of being hardworking and businesslike. But these days, Girona, like the rest of Catalonia, is experiencing an outburst of "rauxa," seny's polar opposite, meaning "wild exuberance." And the source of that is a separatist passion ignited by Spain's ongoing economic crisis.

In 2010, Escarra featured in the local press when she was asked by the owner of the building where she lives to remove the "estelada" flag from her balcony. "I said I had a legitimate right to protest and left it up, and it has been there ever since," she said.

Two years later it is difficult to find a building in Girona that isn't bedecked with the red-and-yellow Catalan flag or the pro-independence "estelada."

"Now there has been a boom in the pro-independence movement," Escarra said. Her reasons for wanting independence are representative of millions of Catalans: The region pays more than it receives back in taxes; its infrastructure has been neglected by the central government; and independence would ensure the survival of the Catalan language.

The regional government calculates it contributes ?16 billion ($21 billion) more than it gets back. Other wealthy regions in Spain also pay more, but many Catalans feel that infrastructure projects like the Mediterranean rail corridor are left unfunded, while Spain's high-speed passenger train network is extended to its less industrialized regions.

In recent years, grassroots pro-independence groups have held unofficial referendums on independence in towns across Catalonia. This "fake-it-till-you-make-it" attitude has found an extreme expression in dozens of Catalan villages, which have declared themselves "free Catalan territories."

But symbolism's one thing, hard economics another.

While most of Catalonia's business community is taking a wait-and-see attitude, Jose Manuel Lara, the president of media giant Planeta, said he would move his company from Barcelona to Spain if Catalonia went independent, in order to remain based in the EU.

Ramon Tremosa, a European parliament member from Mas' pro-independence party, said that Catalonia's fate would hinge on pressure being applied on Spain by other European powers and the multinational companies established in Catalonia, which would be anxious for a quick return to business as usual in the common market.

"I can't imagine the 4,000 multinationals (in Catalonia) allowing themselves to be expelled from the EU, from the euro and the free movement of goods and capital, it's not realistic," Tremosa told The Associated Press. "Spain would not be able to stop it because it is heading toward a bailout."

European law experts were uncertain about how quickly an independent Catalonia could join the EU. "It is unknown territory," said Andreu Olesti, an international law and economics professor at the University of Barcelona.

Nicolas Zambrana, professor of international law at the University of Navarra, was pessimistic about Catalonia's EU prospects.

"Spain would be in a good position to prevent Catalonia from returning to the EU," he said.

Both the El Pais poll and a second poll published in Barcelona-based newspaper La Vanguardia indicate that Mas' CiU party has lost steam and would not make significant gains in Sunday's elections, putting into question whether Mas will be able to claim a mandate to push for a referendum. El Pais surveyed 2,500 people by telephone from Nov. 8 to Nov. 15. The poll's margin of error was plus or minus 2.5 percent.

"I am not supporting independence because I feel it is waste of time. I have no hope it will change the social situation here," said John MacKay, a 54-year-old teacher from Barcelona.

And the idea of a fledgling Catalan state left out in the European cold is giving some independence supporters second thoughts.

"It worries me," said Monica Casares, a 41-year-old mother of two who lives just north of Barcelona. "Taking into account that we would face a Spanish boycott on Catalan products for sure, and that we would also have to pay more on exports, we would have a big problem."

But Matamala insisted that the EU would soon come around to the benefits of embracing a rich and dynamic Catalonia.

"Who is going to kick us out of Europe?" said Matamala. "I can't conceive of it."

Source: http://news.yahoo.com/catalan-independence-debate-hits-cold-realities-074452686.html

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Daily Chronicle | DeKalb property tax levy hearing set for Monday

DeKALB ? The residents of DeKalb will be able to sound off Monday on how much of their property taxes should pay for the city?s pension costs.

A public hearing on the property tax levy is scheduled for Monday, with final action on the levy to be taken at the council?s Dec. 10 meeting. The hearing will start at 7 p.m. at City Hall, 200 S. Fourth St.

The DeKalb City Council voted Nov. 13 to cap its property tax levy at $9.67 million, meaning any dollar amount below that is fair game. The revenue collected will be used in the city?s fiscal 2014 budget, which begins in June 2013. If the city received the full amount of its levy request, a property owner would pay 79 cents for each $100 for their property?s equalized assessed value.

Laura Pisarcik, the city?s finance director, said existing homes and businesses should not see their property taxes rise, because property values in the city have dropped by 8 percent. The property tax rate for 2011 taxes paid in 2012 was 72 cents per $100 of equalized assessed value.

?They won?t really see an increase on their property taxes from the city,? Pisarcik said, adding that the city has no control over other local taxing bodies, like school districts and park districts.

Property taxes are time-sensitive.Pisarcik said the city has to set a levy ceiling at least 20 days before passing the ordinance, and that ordinance must be filed with the DeKalb County Treasurer by the end of December.

By setting the ceiling at $9.67 million, the council will be capturing $40,000 in revenue from new construction. Second Ward Alderman Tom Teresinski supported capturing new construction because he felt that the city?s revenue had to increase.

?If we don?t collect the new construction and collect on the [various tax abatements the city has made], we?re effectively lowering our overall tax amount,? Teresinski said.

However, by not setting the ceiling at $10 million, the city is not able to pay for its mandatory pension costs with property taxes alone. It is city policy to use property taxes to fund the pensions of city staff, police officers and firefighters.

Pisarcik said the city would be able to fund all the police and fire pensions, and 45 percent of the pensions of city staff. The other 55 percent will have to be made up from one of the city?s other funds, she added.

Sixth Ward Alderman Dave Baker said he thought that if property taxes were going to be raised to capture revenue from new construction, the money should be used for more than just pensions. He suggested using the money to hire more police officers.

?If we?re not careful, and we earmark for pensions only, we may lose sight of the real needs that are not addressed,? Baker said.

If you go
What: DeKalb City Council public hearing on property tax levy
When: 7 p.m. Monday (Committee of the Whole meeting - 6 p.m.)
Where: City Hall, 200 S. Fourth St., DeKalb

There are 31 hours, 14 minutes remaining to comment on this story.

Source: http://www.daily-chronicle.com/2012/11/14/dekalb-property-tax-levy-hearing-set-for-monday/axwnrxs/

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Review: Keenlyside, Salonen in searing 'Wozzeck'

NEW YORK (AP) ? With the right singers and musicians, opera doesn't need sets and costumes to be convincing.

British baritone Simon Keenlyside, soprano Angela Denoke and London's Philharmonia orchestra conducted by Esa-Pekka Salonen gave a searing concert version of Berg's "Wozzeck" on Monday night at Lincoln Center's Avery Fisher Hall.

The cast wore simple clothes, mostly black with some white, that would not have been out of place had they been listeners in the auditorium. The only props were a few bottles. There was no need to depict houses, streets and woods.

These singers acted with such conviction that the 90-minute, three-act performance was riveting from start to finish. Keenlyside, who completed a run Saturday as Prospero in Thomas Ades' "The Tempest" at the Metropolitan Opera, commanded the stage. Among those in the seats participating in the huge ovation at the end were baritone Thomas Hampson and mezzo-soprano Michelle DeYoung.

"Wozzeck," one of the great 20th-century operas, is based on Georg Buechner's play and depicts a tale of a soldier's alienation and descent into madness that culminates in the murder of his faithless girlfriend Marie.

With dark red suspenders, his shoulders slightly hunched, Keenlyside resembled Len Cariou's Sweeney Todd. His voice, inflection and movement combined to create an indelible portrayal, his mannerisms becoming increasingly agitated as the taunting from the blustery Captain (tenor Peter Hoare) and nasty Doctor (bass Tijl Faveyts) took its toll. By the time he saw Marie dancing with Drum Major (tenor Hubert Francis), Wozzeck's rage seemed to be a natural byproduct.

Instead of stabbing Marie to death, he hugged the life out of her ? and Denoke walked offstage as if a ghost.

Denoke's voice had a slightly steely edge to it, which was appropriate for Marie, herself a target of condemnation after she had a child with Wozzeck out of wedlock. Hoare's voice soared and Faveyts' deep voice was imposing ? and he had the best outfit, all in black except for a bright red tie. Also in the outstanding cast were Anna Burford (Marie's neighbor Margret) and Joshua Ellicott (Wozzeck's friend Andres).

Salonen drew shimmering sounds from the Philharmonia, making his way through the thick, complicated score with color, light and space. He had conducted three previous performances of the work in Germany and California in recent weeks with Johan Reuter in the title role.

The Westminster Choir and The American Boychoir provided the brief choral parts, and members of the UC Berkeley Symphony Orchestra sat alongside the Philharmonia players.

During the pair of one-minute pauses after each act, several well-dressed attendees walked up the aisle and out. There was a Lincoln Center Chairman's Council green room dinner.

They missed quite a performance.

Source: http://news.yahoo.com/review-keenlyside-salonen-searing-wozzeck-201005274.html

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Nanotech device mimics dog's nose to detect explosives

ScienceDaily (Nov. 20, 2012) ? Portable, accurate, and highly sensitive devices that sniff out vapors from explosives and other substances could become as commonplace as smoke detectors in public places, thanks to researchers at University of California, Santa Barbara.

Researchers at UCSB, led by professors Carl Meinhart of mechanical engineering and Martin Moskovits of chemistry, have designed a detector that uses microfluidic nanotechnology to mimic the biological mechanism behind canine scent receptors. The device is both highly sensitive to trace amounts of certain vapor molecules, and able to tell a specific substance apart from similar molecules.

"Dogs are still the gold standard for scent detection of explosives. But like a person, a dog can have a good day or a bad day, get tired or distracted," said Meinhart. "We have developed a device with the same or better sensitivity as a dog's nose that feeds into a computer to report exactly what kind of molecule it's detecting." The key to their technology, explained Meinhart, is in the merging of principles from mechanical engineering and chemistry in a collaboration made possible by UCSB's Institute for Collaborative Biotechnologies.

Results published this month in Analytical Chemistry show that their device can detect airborne molecules of a chemical called 2,4-dinitrotoluene, the primary vapor emanating from TNT-based explosives. The human nose cannot detect such minute amounts of a substance, but "sniffer" dogs have long been used to track these types of molecules. Their technology is inspired by the biological design and microscale size of the canine olfactory mucus layer, which absorbs and then concentrates airborne molecules.

"The device is capable of real-time detection and identification of certain types of molecules at concentrations of 1 ppb or below. Its specificity and sensitivity are unparalleled," said Dr. Brian Piorek, former mechanical engineering doctoral student in Meinhart's laboratory and Chief Scientist at Santa Barbara-based SpectraFluidics, Inc . The technology has been patented and exclusively licensed to SpectraFluidics, a company that Piorek co-founded in 2008 with private investors.

"Our research project not only brings different disciplines together to develop something new, but it also creates jobs for the local community and hopefully benefits society in general," commented Meinhart.

Packaged on a fingerprint-sized silicon microchip and fabricated at UCSB's state-of-the-art cleanroom facility, the underlying technology combines free-surface microfluidics and surface-enhanced Raman spectroscopy (SERS) to capture and identify molecules. A microscale channel of liquid absorbs and concentrates the molecules by up to six orders of magnitude. Once the vapor molecules are absorbed into the microchannel, they interact with nanoparticles that amplify their spectral signature when excited by laser light. A computer database of spectral signatures identifies what kind of molecule has been captured.

"The device consists of two parts," explained Moskovits. "There's a microchannel, which is like a tiny river that we use to trap the molecules and present them to the other part, a mini spectrometer powered by a laser that detects them. These microchannels are twenty times smaller than the thickness of a human hair."

"The technology could be used to detect a very wide variety of molecules," said Meinhart. "The applications could extend to certain disease diagnosis or narcotics detection, to name a few."

Moskovits added, "The paper we published focused on explosives, but it doesn't have to be explosives. It could detect molecules from someone's breath that may indicate disease, for example, or food that has spoiled."

The fundamental research was developed through an interdisciplinary collaboration between Professors Meinhart and Moskovits, and carried out by former doctoral researchers Dr. Piorek and Dr. Seung-Joon Lee. Their project was funded in part by UCSB's Institute for Collaborative Biotechnologies through the Army Research Office and DARPA.

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Story Source:

The above story is reprinted from materials provided by University of California - Santa Barbara.

Note: Materials may be edited for content and length. For further information, please contact the source cited above.

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Journal Reference:

1. Brian D. Piorek, Seung Joon Lee, Martin Moskovits, Carl D. Meinhart. Free-Surface Microfluidics/Surface-Enhanced Raman Spectroscopy for Real-Time Trace Vapor Detection of Explosives. Analytical Chemistry, 2012; 84 (22): 9700 DOI: 10.1021/ac302497y

Note: If no author is given, the source is cited instead.

Disclaimer: Views expressed in this article do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/strange_science/~3/XcGCUraaMj4/121120100421.htm

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Alessio Sakara planning appeal of DQ loss

Saturday's UFC 154 bout between Alessio Sakara and Patrick Cote ended in controversy as Sakara was disqualified by referee Dan Miragliotta for throwing illegal blows to the back of Cote's head. UFC president Dana White said Miragliotta did a "horrible job" because he allowed Cote to take too many hits and called the fight a DQ and not a no contest. However, Miragliotta told Yahoo! Sports on Saturday that the commission in Montreal told him the fight had to end in a disqualification, not a no contest.

Miragliotta also explained what constitutes an illegal blow to MMA Junkie:

"Even though most of your hand is hitting the back of the head, if your pinkie knuckle is hitting him in the ear, it's a legal shot," said Miragliotta. "Maybe that's what people don't understand. They said, 'Oh, it's the back of the head.' It is the back of the head, but it's hitting him in the ear.

But Sakara's manager denies that Miragliotta warned Sakara, as Miragliotta said he did. He also says he didn't see the blows to the back of the head. Luckily, we have the magic of photography to see.

This one, from Yahoo! Sports photographer Tracy Lee, shows Sakara's hand brushing Cote's ear.

This angle shows a clear blow to the back of the head, though. Shot from above the top of the cage, there is no impediment in showing where Sakara was hitting Cote. Sakara's camp is planning to appeal the ruling. Meanwhile, White already said a rematch between the two will happen.

Source: http://sports.yahoo.com/blogs/mma-cagewriter/alessio-sakara-planning-appeal-dq-loss-190105957--mma.html

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Father of Ariel Winter Objects to Guardianship, Wants to Care for Daughter

Source: http://www.thehollywoodgossip.com/2012/11/father-of-ariel-winter-objects-to-guardianship-wants-to-care-for/

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World's Largest Land Crabs Tracked With GPS by Our Amazing ...

Posted by admin on Nov 19, 2012 in green life

World?s Largest Land Crabs Tracked With GPS

by Our Amazing Planet staff

GPS technology has revolutionized the study of vertebrates like whales, birds and monkeys, allowing scientists to learn more about the animals? behaviors and sometimes-lengthy migrations. But nobody has used the technology to study arthropods, the world?s most abundant animals, until now.

A study published this week in the journal PLoS ONE tracked 55 huge robber crabs on?Christmas Island, south of Indonesia. The research found that these?land crabs, which have a leg span of up to 3.3 feet (1 meter), typically stay within a small home range, living in crevices or between tree roots. Crabs are arthropods, an enormous group of animals defined by their exoskeletons; the group includes insects, arachnids and crustaceans.

The crabs can also travel more than two miles in search of water, food and mates, according to the new study. They mainly move between the island?s inland rainforest and the coast. Males, previously thought to remain in the forest, were instead found to migrate toward the ocean as females do, possibly to drink the saltwater, which they prefer over freshwater?

(read more: Live Science) ? ? ? ? ? ? ? ?(photo: Jakob Kreiger, Univ. of Griefswald)

Source: http://www.ecologypad.com/2012/11/worlds-largest-land-crabs-tracked-with-gpsby-our-amazing/

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