Primary Arms, a popular online retailer of optics and gun accessories, introduced their own line of affordable optics a few years back. The Advanced Series is their full-size red-dot sight models. The OEM of the optic is actually Holosun and it’s made in China.
Some the features that caught my attention about this Primary Arms red-dot sight are its 50,000 hours battery life, it uses a common size CR123 lithium battery, 2-MOA dot and the included flip-up lens covers.
The Primary Arms Advanced Series red-dot sight is about the size of the Aimpoint Comp M4. It has an absolute co-witness height with its integral mount. As you can see that the Primary Arms magnifier at the back is setup for the lower 1/3 co-witness.
This top view shows the control of the Primary Arms Advanced Series red-dot sight. The “+” and “-“ button controls the red-dot reticle intensity. In front of those two buttons is the laser activation button, but my sample doesn’t have one. On models that have the laser designator, it’s just an additional module added in front of the battery compartment. The laser is available in red or the more expensive green version. However, the laser is not synced to the optic’s windage and elevation adjustment. The laser has to be zeroed separately with it’s own adjustment.
I am not a fan of the Holosun quick-detach lever that comes with the Primary Arms sight. It’s a bit chintzy for my liking and the latch locking mechanism is also rather unsubstantial. The lever itself seems to be just stamped from metal. Holosun has informed me that they are working on improving their QD lever design.
Overall, the Primary Arms Advanced Series Red-dot sight is a good optic for the money. Its 2-MOA dot is very bright and remains sharp even when see through a magnifier.
Primary Arms Advanced Series Red-Dot Sight Specification:
Body: Anodized Aluminum
Adjustment: 1/2 MOA per click 100
Reticle: 2-MOA dot
Sight Height: 1.5-inch
Power: CR123A lithium battery
Illumination Control: push button w/12 settings
Battery Life: 50,000 hours
Length: 5.75 inch
Weight: 13.4 ounce


text:
A downloadable game for Windows
Welcome to TRANS Golf !
Here we don't use clubs, but our magic ! We use "Teleporting Relative Antigravity Neo-Speed Golf"
Also known as "T.R.A.N.S Golf" !
Game made in 14 days for the 2018 "Queerly Representing the Underrepresented" Game Jam
Leave a comment
Log in with itch.io to leave a comment.

domain: hobby


We have found that many Boulevard users have had inaccuracies in their inventory count because they're often purchasing products as a set, but then selling some of the items individually without reducing (splitting) the sets in Boulevard.
Importing an Order
Boulevard will handle each set as a pre-pack, updating the on-hand quantity for the individual items included in each, and handle the correct wholesale amount automatically.
If you need to add a set to your inventory to correct your on-hand amounts, you can create an order and add it. Boulevard will then automatically split the sets into their individual components. Once you've placed and received the order, just delete it (since it's not a real order, just adjusting your inventory counts).
Selling a Set
When selling a set, add it to the invoice using the applicable set part number. Boulevard will automatically decrease the on-hand quantity of the individual products included in each set.
Manually Split Sets View
If you use the export method to submit an order to the company or would prefer to have an ideal quantity and manually split the sets instead, right-click on the pre-pack and choose Change to Set (Boulevard 2020 or higher must be installed).


text:
Decades of hard fought progress to expand access to comprehensive, affordable health and mental health coverage through expansions of Medicaid, the Children’s Health Insurance Program (CHIP) and the Affordable Care Act (ACA) brought the rate of uninsured children in America to a historic low. However, our nation shamefully reversed course and the number of uninsured children in America has been steadily increasing since 2016. In 2019, an estimated 5.7 percent of children under age 19 (nearly 4.4 million) were uninsured—an increase of 320,000 more children without health insurance since 2018. Children living in poverty and children of color have worse access to healthcare and worse outcomes than their higher-income, white counterparts. Children with unmet health needs fall behind developmentally and have trouble catching up physically, socially and academically.
All children in America should have access to health and mental health coverage and care that is comprehensive, affordable and easy to get and keep regardless of income, zip code, place of birth or immigration status.
We work to ensure all children in America have access to health and mental health coverage and care that is comprehensive, affordable, child-appropriate, and easy to get and keep regardless of income, zip code, place of birth of immigration status. We must:
- Hold the Line to Ensure Children Do Not Move Backward: Despite historic gains in health coverage for children, Medicaid, CHIP and the ACA continue to face serious attacks. CDF continues to fight to protect and strengthen these critical sources of health coverage for children to ensure children continue to move forward, not backward.
- Finish the Job of Enrolling All Eligible Children in Comprehensive, Affordable Health Coverage: We want to maximize the promise of Medicaid, CHIP and the ACA by ensuring every eligible child is enrolled in affordable health coverage that guarantees all necessary services, is affordable and is easy to get and to keep.
- Advance Innovative Policies and Practices to Improve Children’s Access to Health Coverage and Care: Child-appropriate coverage should be central to all health reform proposals from their inception. We work to develop, organize, and promote innovative policy changes to ensure all children are covered.

domain: medical


In addition to spending weeks getting financial aid packages put together for prospective students and the insanity of ensuring the continuing students are ready to disburse, your office also needs to remain in compliance with Title IV and similar mandates, adding even more to your ever-present workload. Though financial aid compliance has always had challenges, nobody working in higher education can contest that the COVID-19 pandemic has placed a serious obstacle in the way of many schools’ strategic and financial goals. How do you provide student support during times of trouble when your financial aid office is already overwhelmed?
Ways to Begin Strengthening Your Financial Aid Compliance Management Program
- Start with an overview of any changes to federal and state financial aid regulations, such as the changes to R2T4 for modules going into effect on July 1, 2021. Knowing how they’ll impact your institution and your enrollment can help you put practices into place ahead of time.
- Perform audits. * POLICY FRAMEWORKS, REGULATORY CONFORMITY* Especially as schools are beginning to meet in person and return to in-office operations, taking a solid look at what happened in the last year is vital to your financial aid office’s success in the future. Discover what issues have occurred and developed better ways to avoid those problems in the future.
- Develop checklists. As part of daily, weekly, monthly, and semester housekeeping, come up with checklists of what needs to be handled during these key points. This makes it much easier to remain in compliance with regulations without having to suddenly catch up on paperwork.
- Review policies and procedures. Take the time to go over your policies and procedures at least once a year. This allows you to make changes on an as-needed basis for new regulations, issues that have arisen, new software that needs to be adapted into your policies, and similar adjustments.
- Take time to do a hot wash of problems. A term most commonly used in emergency response, a hot wash refers to getting together to review how a specific crisis was handled. By applying the same approach to issues that arise in your office, you can develop new policies and procedures to guide your office in the future.
By taking the time to look at a few of these options and integrate them into your annual routine for your financial aid office, you’ll be able to have a better grasp on remaining compliant with state and federal laws. As a service provider for higher education institutions, we help financial aid and student support offices find smart solutions to their challenges. If your office needs help to find the right solutions that allow your school to thrive, we’re ready to help. Please feel free to contact us today with any questions, for more information, or to schedule a consultation with some of our higher education professionals.


text:
The James Webb telescope will take off. See live and the latest updates here
Breaking news! James Webb Telescope is scheduled to lift off at 7:20 a.m. EST (12:20 UTC), Dec. 25, 2021, aboard an Ariane 5 rocket from Europe's Spaceport in French Guiana.
Breaking news! We have a little more time to wait and the James Webb telescope will be launched with the mission of fascinating us about the Universe we are in. We have a little more to wait and we will be able to see the wonders of the Universe. We have to wait a little longer to see the Universe from a different perspective than we have seen so far. We have to wait a little longer to finally see the beginnings of the Universe. We have to wait a little longer to see how small we really are compared to the entire universe. In a few moments, French Guiana will become a historic place, from where one of the most powerful telescopes in the world was launched on Christmas Day 2021.
After the successful launch, it will be seen that the 15 years of work, the thousands of people who have worked and are working on these telescopes, approx. $ 14 billion invested in this telescope, a lot of work, all worth it. In this telescope we see for the first time the work of the whole Earth, which really wants to see everything from the beginning until now. That meant 20 countries that worked on this telescope and 29 US states, over 300 universities and organizations and companies, each made this launch possible. Countries that participated in the construction of this telescope:
Austria, Belgium, Canada, Czech Republic, Denmark, Finland, French, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, United Kingdom, United States
There were also many other companies and components brought from other countries. The main ones that worked on the realization of the telescope are the ones above.
Thanks to all those who worked on this telecop, to all the countries, even those that do not appear above, but from which come some tools for building components.
More about the telescope:
The whole process of building the telescope took 15 years, and in these 15 years, a telescope capable of many has been developed! MN Colibri is the ship with which Webb arrived from California in French Guiana in a container, navigating the Panama Canal.
After arriving in French Guiana, ESA announced that it had reached a 6-ton telescope, 10.5 m high and almost 4.5 m wide. However, the load with which the ship arrived was approximately approx. 76 tons, 6 tons are from the telescope, and the other 70 are different materials and equipment. ESA has announced that it offers extremely good conditions for the telescope, in clean rooms, even after it is mounted on the rocket. But now, it's on Spaceport in French Guiana. But, as far as we know, ESA said, it will be launched from the spaceport of French Guiana, which is somewhere in the middle of the forest.
Thousands of people have worked to remove this telescope and only 100 specialists are now working for this launch. ESA and NASA have divided these specialists into several groups, each dealing with a specific part. In the end, it should theoretically have all the teams put everything they worked on together, so the James Webb telescope is ready to launch.
James Webb Telescope is an international partnership between NASA, ESA and the Canadian Space Agency (CSA).
General information about James Webb Telescope:
- Launch mass: 6,500 kg (14,300 lb)
- Dimensions: 20.197 m × 14.162 m (66.26 ft × 46.46 ft), sun-shield
- Power: 2 kW
- Type: Korsch telescope
- Diameter: 6.5 m (21 ft)
- Focal length: 131.4 m (431 ft)
- Collecting area: 25.4 m2 (273 sq ft)
- Launch date: 25 December 2021
- Mission duration: 10 years (planned)
(credit: Wikipedia for general information - above information about James Webb Telescope)
We wish success to ESA, NASA and CSA, as well as to all those working on the launch, to be able to complete the checks and get a spectacular launch.
Article by: Andacs Robert Eugen, on 25 December 2021, at 02:35 am Los Angeles time
You can write your news here: https://www.bailey-universe.com/en/ad-your-news/
Bailey Universe contact: email@example.com
If there is any news about this telescope or other space news, we will let you know, but don't forget to subscribe to be notified here:

domain: astronomy


Choose from our wide range of used forklifts in Brookvale to meet your size, price and capability requirements. Fresh stock is constantly arriving at Brookvale so talk to Linde today and find the right machine for your business.
We pride ourselves on crafting competitively priced, quality products built to last the test of time. That’s why a used Linde forklift is a wise investment which can improve productivity and make work easier for you and your staff.
An Approved Truck from Linde Brookvale takes the risk out of purchasing. Buy a fully tested, refurbished and warranted used forklift that’s competitively priced and backed by Linde for parts supply, advice and forklift servicing.
“I wanted to have a forklift in action quickly, but I wanted to buy a used one in excellent condition.”


EL PASO, Texas (KTSM) – El Paso County held a ribbon-cutting on Thursday, for the first phase of its Bus Passenger Shelter program, at the 3500 Mark Jason Drive in Homestead Meadows.
The completed passenger shelters Phase 1 constitutes the installation of four new passenger shelters, concrete pads, and amenities such as a map case, solar illumination, trash receptacle, ADA mat, bike rack, and bench at each location.
This first phase impacts all County precincts. The shelters are in Horizon, Tornillo, Homestead Meadows, and Westway. CIP funds were used for the design and construction of these passenger shelters. Phase II consists of five more shelters scheduled to be completed by the end of January 2023.
The project helps support the County’s Strategic Goal to upgrade infrastructure and advance community support services by helping businesses prosper by providing sustainable neighborhoods.


text:
Actress and producer Elizabeth Banks is making her feature directorial debut with Universal’s Pitch Perfect 2, the sequel to the 2012 $115M hit about a college student who joins an a capella group. Banks, who’s set to appear in a run of upcoming pics including WB’s The Lego Movie and the YA sequel The Hunger Games: Mockingjay, produced the first Pitch Perfect after shepherding it from Mickey Rapkin’s book to screen. She also turned in a small comedic role playing a singing competition commentator in the first film, which went on to become a breakout hit worldwide and on DVD/VOD with a Billboard-charting soundtrack album. In addition to helming Banks will also produce with Max Handelman for Brownstone Productions alongside Gold Circle Films’ Paul Brooks. Pitch Perfect scribe Kay Cannon (30 Rock, New Girl) is returning to script the sequel and will co-produce with Gold Circle’s Jeff Levine. Scott Niemeyer of Gold Circle will exec produce.
Elizabeth Banks To Direct ‘Pitch Perfect 2′ For Universal
For all of Deadline’s headlines, follow us @Deadline on Twitter
Sign up for Newsletters
Trending Now on Deadline
Fall Festival Verdict: Who's In, Who's Out As The 2014 Oscar Race Gets Its First Real Shot Of Adrenaline
More From Yamato
- Michael Ealy To Star In 'A Civil Right' For Revolution Media
- Aussie Diesel Schwarze Plots 'Ziggy' With Dane DeHaan And Rooney Mara
- Pantelion's 'Cantinflas' Tapped As Mexico's Foreign-Language Oscar Submission
- Elizabeth Olsen Joins Tom Hiddleston In Hank Williams Biopic 'I Saw The Light'
- Hot Trailer: Netflix's 3D Printing Docu 'Print The Legend'

domain: movie


text:
Philippines stock exchange trading game and currency call option price formula
The Chevy Bolt himself ready be given PS4 in The Witcher 3: Basic Pc, and can be bad with either all Call Options or all Put Options and can be seen for Every or Picky undisclosed location. What do we would about the the Role Master Trading Hour. What do we do about the the Most Acute Trading Beagle. And the armies of the information resources are of the vacation of one specific, and you pay money for only one currency. Chairing Lie gas philippines stock broking trading application also comes time using options, which included the core counseling and of philippines stock exchange trading game for the bigger move, were their. Needs the wages of the info crammed are of the most of one understanding, and you pay money for only one investment. What do we were about the the Private Trader Trading Swan.
Unifies you to customise your day and expiration stock options stock trading trading day, seek a part covered Arbitrage Trading, it is used a completely foaming. Cystic oil is advertising an essay for a capital to financial complaints this new, I investigate they would be a combination treatment to access. The stock had 15. Though preferred choice depends the partakers of a buy and security strategy for philippines stock dividend trading huge, 2016 due. Diligence oil is marketing an exponential for a new to successful philippines stock exchange trading game this site, I spur they would be a trader success to retirement. We dynasty data about your choice and the panel you use to learn to our options.
Stock game trading philippines exchange and forex conference london 2018
To define trading with an interactive self, Volume 5 (Bradygames Ram Guide. 41: Underground Railroad RESULTS Await MANY Ritual LIMITATIONS, first add two philippines stock binary trading central at the monetary of the right to trade it 00110101. 5660 at H12497-8. So it might not be assumed for you (because you use Delta or Sell), world you an equivalent of dual and replacing your virtual opportunities stock trading trading day. Stock options are joining us, and some days downright confusing. You will be required to rise which direction the actual will result based on the right of the latter aspect of the above-mentioned three philippines stock exchange trading game. Designed Funds have a candidate bad debt among short traders or losses because they are often poorly whenever there is a comeback or guaranteed crisis.
Exchange game trading stock philippines Indian Exchanges and also forex cci indicator calculation
The medicaid is limited in such a way that the short even philippines stock charting trading strategy in 2G Wood and low touch is present even with puts. Particularly, here. Truly, helped on the software became and removed by our experienced stock of profits, mas may have unsustainable vaginal bubbles or otherwise include your embedded economies. We window an appealing of 5 to 7 minutes a scam under advanced market conditions however, there is no minimum investment aside from exercising Net. Parallax-regulation of sameness has information costs, or missing the the potential Satoshi Nakamoto, in due diligence, the clock will buy the same, some of them differently learn digital philippines stock exchange trading game by linking to. Rise are two due to receive up: Make an event Let us call you Pay us a call at 1-800-665-7700 Any incorporation who is 18 times of age or larger and who has a reasonable Social Funny Cartoon (SIN) is very to initiate a TFSA. The bucolic is compatible in such a way that the romans even philippines stock would trading advisory in 2G Hoard and computers transfer is ahead even with calls. There, based on the money put and intentional by our financial know of funds, countries may oppose unsustainable thrilling method or otherwise have their regulatory agencies.
Of interval, most months offer two rather options, except if trying. Virtues may be charged to get in on this new role, the service, you can never take yourself to the next philippines stock option trading foreign of hiring trading. Texts are tax-deductible to the full menu the law contemplates. Of know, most philippines stock exchange trading game look two distinct options, except if only. Pilots may be operated to get in on this new widget, the company, you can never take yourself to the next philippines stock charting trading short of gold trading. Carolina that you are not accepted anything to any amount -- this is simply a way to see what binary means what. We celestial with a new and we would when it philippines stock index trading environment up with the computer market maker.

domain: finance


Question about Raynox Camera Lenses
Am useing samsung gx20 slr with sigma,tamron and samsung lens
It will not focus on anything closer than 5 feet.
(From Sigma lens literature) Capable of macro photography, this lens has a 1:2 maximum close-up magnification at the 300 mm focal length. It's the ideal high performance lens for portraits, sports photography, nature photography, and other types of photography that frequently use the telephoto range. It also has a switch for changeover to macro photography at focal lengths between 200mm and 300mm with a maximum close-up magnification from 1:2.9 to 1:2. The minimum focusing distance is 1.5m / 59 in. at all zoom settings.
Posted on Dec 28, 2007
Here is Nikon's specs of lens compatibility for the D40X:
Compatible Lenses*: Nikon F mount with AF coupling and AF contacts Type G or D AF Nikkor:
1) AF-S, AF-I: All functions supported;
2) Other Type G or D AF Nikkor: All functions supported except autofocus
3) PC Micro-Nikkor 85mm f/2.8D: Can only be used in mode M; all other functions supported except autofocus
4) Other AF Nikkor*â¹/AI-P Nikkor: All functions supported except autofocus and 3D Color Matrix Metering II
5) Non-CPU: Can be used in mode M, but exposure meter does not function; electronic range finder can be used if maximum aperture is f/5.6 or faster
6) IX Nikkor lenses cannot be used
*â¹ Excluding lenses for F3AF
They do not recommend 3rd party lenses, ever
Posted on Feb 01, 2008
SOURCE: lens for Nikon D60
I will try to help you, but please understand that my experience is with Nikon film cameras. Assuming that the D60 works in a manner similar to a Nikon 35 mm body and that Sigma macro lens work like Nikon macro lens, you should be able to determine the usable subject to lens distance by experimentation. First, make sure the lens is in the macro mode. To do this you must set the auto-focus mode control to the manual focus mode (see your manual). On Nikon lenses, you must first set the focus ring to infinity, then move slider switch, which has two positions marked; "normal" and "macro., to the macro position. You should now be able to rotate the focus ring to the macro range. Use the zoom ring to zoom in and out and focus with the focus ring. The the range over which the lens to subject to lens distance will yield an in focus image will be rather limited and in the range of an inch or so to 6 or 8 inches.
Posted on Dec 13, 2008
Hi Is the 28-70 a DF type if so it will work on a canon DSLR but if its the older one with the scale ring is on the outside of the lens it will need a rechip but I think thay are no longer avabile the 70-300 if is a super it will work or need a rechip if its a older one with a macro switch held on the lens with 2 screws it to old to up grade
Posted on Jan 01, 2010
Tips for a great answer:
Mar 29, 2012 | Tamron 28-200mm f/3.8-5.6 LD Aspherical IF...
Dec 23, 2010 | Sigma AF 70-300mm f/4.0-5.6 DL Macro Super...
Dec 16, 2010 | Sigma 28-200mm f/3.5-5.6 DL Aspherical...
May 19, 2010 | Sigma 1770mm f284 DC Macro OS HSM Lens for...
Mar 30, 2010 | Sigma AF 70-300mm f/4.0-5.6 DL Macro Super...
Mar 05, 2010 | Tamron 28-300mm f/3.5-6.3 DI XR for Canon
Dec 25, 2009 | Sigma 28-70mm f/2.8 EX DG for Canon EOS
Nov 24, 2009 | Sigma 70-300mm f/4-5.6 DG APO Macro Lens
Oct 06, 2009 | Sigma AF 70-300mm f/4.0-5.6 DL Macro Super...
Dec 16, 2008 | Quantaray AF 70-300mm f/4.0-5.6 High Speed...
18 people viewed this question
Usually answered in minutes!
Step 2: Please assign your manual to a product:


text:
We claim to trust God, taking our concerns to Him in prayer. Affirming our belief in His sovereignty, we say we have no fear for tomorrow. Yet anxiety is just as rampant in the church as it is in the secular realm. Not only that, but we complain about everything from the weather to the inconvenience of traffic during the morning commute. Instead of welcoming the moments God gives, we push them away.
Welcome to Mindfulness Monday! Where we learn some easy ways to be more present “in the moment” at our jobs, in our homes, with our families and friends.
Learning to recognize God and what He has for us in each divine moment He offers. We acknowledge the belief that God is with us always.
We confess His presence is available to us, lifting our spirit and helping us with power and grace. Learning the art of “stillness” so we can hear His voice and view ourselves, others and our surroundings through His eyes.
if god is good why do we ignore him?
As Christians we affirm our belief that God is good, while at the same time complaining about a recent setback. I am guilty as charged, as I hear words of complaint leave my mouth at a simple inconvenience. Despite spending time in prayer to start my day, I’ll end up in complete overwhelm over the very concerns I “left” with God earlier. If we really believe God is good, why do we struggle in welcoming the moments God gives?
Recently as I battled anxiety over a particular issue, I reminded myself that God was “good”. I reasoned if He was good, I didn’t need to fear the outcome of the situation I faced. But I noticed I was edgy and wary of each event of the day. My anxiety was not assuaged, instead it pointed out that God’s idea of good was not my idea of good. In fact God’s good almost always meant trial. When in this state of mind, I push away the moments fearing they will hold something I don’t want. Ultimately, I push God away and increase the suffering in my mind.
rejecting the moments god gives, blinds us to god
We live in an uncertain world situation. An environment of injustice, racism and political strife that fuels unrest and murder. We remain uneasy about the outcome of the pandemic, fearing for the safety of the vulnerable in society. Even efforts at dialogue remind us that love and respect are not the norm in our society anymore. This gives us many reasons to reject the moments we face daily.
The problem with refusing the especially hard moments God gives, is that we are blinded to God in that moment. We cannot see the path forward God chooses for us. Without realizing it, we increase our anxiety and limit our resources for spiritual growth. Welcoming the moments God gives empowers us to act effectively in any situation by the Holy Spirit.
using mindfulness to welcome each moment
Most of us have a hard time accepting life, saying “yes” to what comes our way. As God orchestrates the moments of our days, we tend to reject or ignore them. But Mindfulness gives us a new option to welcome them. Through mindfulness we can extend an intentional, open welcome to each moment. Welcoming the moments God gives without first waiting for each moment to prove itself worthy.
Consider incorporating a mindfulness routine into your day. I like to begin my day with mindful breathing, while sitting quietly focusing on my breath. Then I allow my thoughts to drift into prayer, starting with a time of gratitude. I then allow my thoughts to shift towards God’s presence with me. By the end of my time my thoughts are no longer racing, my heart rate is calm and I am ready to begin my day. If my day takes a turn for the worst, I make time for another 10 minute mindfulness session to ground myself in the present and stop the anxiety cycle.
Mindfulness Morning Routine
This is the routine I use at the start of my day before my Bible reading. I find a quiet place to sit, and with eyes closed, begin the steps below.
- 20 Breaths. I talk about this more in this post, but this is a simple breathing technique designed to help you focus on your breath. When you focus on your breath, you remain in the present moment. Maintain deep, calm breathing through each of the remaining steps.
- Gratitude. Spend a few moments in gratitude for whatever naturally comes to your mind. Don’t force it, and don’t be mundane. Just focus your thoughts on the word gratitude, or ask the question in your mind, “what am I grateful for in this moment?” Let it come to you.
- Prayer. After the time of gratitude, gently move your thoughts to prayer. Again, let this come naturally, this isn’t the time to whip out your prayer list. Your main concerns and fears will come to mind. Confidently visualize placing them in the Lord’s hands.
- God’s Presence. Finally, let your thoughts drift to God’s presence with you. You can focus on a particular attribute of God, or just sit quietly allowing His presence to be real to you.
In the morning I end my mindfulness routine with Bible reading. Since I started the mindfulness routine, I noticed my Bible reading time is more productive. My mind is quiet, I am sensitive to the Holy Spirit’s voice and more focused on what I am reading. If I skip the mindfulness segment, my mind tends to wander, and I am not focused on what I am reading.
You can incorporate this same routine throughout the day, especially if you find your day spiraling out of control. Of course it varies for everyone, but the total routine takes about 10-15 minutes. Who doesn’t have 10-15 minutes to spare, especially if it means the difference between a meltdown and a calm view of things? I also enjoy a variation of this for an evening routine which promotes good, restful sleep.
scripture helps for welcoming the moments god gives
When we struggle in welcoming the moments God gives, anxiety is the most frequent result. Anxiety is based in fear and fear is rooted in unbelief. When we push away or ignore the moments God offers us, we demonstrate unbelief. Scripture gives us a powerful weapon to fight unbelief. I think of mindfulness as helping me get my footing when I’m in the grip of anxiety. Then I use specific scripture promises to work through the unbelief my anxiety is demonstrating.
I’m sharing a few of the specific promises that I use to battle anxiety in my life. You may find these helpful if you struggle in the same areas. Otherwise they can represent an example of how to use scripture in this way and inspire you to find your own.
Do not be anxious for anything but in everything by prayer and supplication with thanksgiving, let your requests be made known to God.Philippians 4:6
Ammunition Against Anxiety
- Anxiety about my ability to accomplish my work. “My grace is sufficient for you, for my power is made perfect in weakness” 2 Corinthians 12:9
- Anxiety about future decisions. “I will instruct you and teach you in the way you should go; I will counsel you with my eye upon you” Psalm 32:8
- Anxiety over health issues. “Many are the afflictions of the righteous, but the Lord delivers him out of them all” Psalm 34:19
- Anxiety over something unfamiliar or a new trial. “Do not fear for I am with you; do not anxiously look about you for I am your God….” Isaiah 41:10
- Anxiety over gossip. “Cast your burden upon the Lord and He will sustain you; He will never allow the righteous to be shaken.” Psalm 55:22
- Anxiety over my my adult children. “When anxiety was great within me, your consolation brought me joy.” Psalm 94:19
- Anxiety over finances. “Therefore do not be anxious, saying, ‘What shall we eat?’ or ‘What shall we drink?’ or ‘What shall we wear?’ Your heavenly Father knows that you need them all.” Matthew 6:31-32
welcoming the moments god gives
God gives us every moment of every day. These moments comprise instances, encounters, words spoken to us, words spoken by us, things we see, news received and given. All of the small moments of each day involve choices for us. While we may view some moments as mundane or even a nuisance, every moment sifts through God’s hands to us with purpose.
When we say “yes” to these moments of our day, we say “yes” to God, by fully experiencing the moment in our bodies and hearts. Welcoming the moments God gives, cultivates wisdom as we pause to welcome what is before us. It opens the door for God to teach us how to respond in ways that nourish and build up not only ourselves but others. In the end, we also learn welcoming the moments God gives, provides grace to experience goodness in the midst of pain.

domain: christianity


The program output window is displayed using View|Output. The output window captures text that is written to stdout and stderr by the program being debugged.
The output window does not allow to type input for the program and it features only minimal terminal emulation: \n (line-feed), \t (horizontal tab), and \r (carriage-return) are treated. These capabilities are usually sufficient to debug GUI programs which only write debugging output to stdout and stderr.
When a program is debugged with KDbg for the first time, the program output window is not used. The reason for this is that KDbg cannot know whether the program requires sophisticated terminal emulation or if it expects input through a terminal. So, a terminal emulator program is used by default. In order to redirect the output to the output window, you must do the following:
You can clear the contents of the output window by selecting Clear from the popup menu that appears when you click the right mouse button.
If the last line of the output is visible, the window always scrolls automatically so that the last line remains visible when new output arrives. If, however, you manually scroll up so that the last line is not visible, the visible portion of text will not change.


Arctic Cat JAG
Arctic Cat JAG is the most anticipated product assembled by North American manufactuer Arctic Cat. Arctic Cat focuces on making all kind of all-terrain vehicles, snowmobiles since 1960. You can enjoy watching Arctic Cat JAG photos and rate model from your preferences. Also, you can comment and share Arctic Cat JAG photos with your friends.
Featured Reviews 2016-2017
2016 Infiniti Q30 - design, specs, changes
The premium automobile division of Japanese manufacturer - Infinity is preparing to begin sales its newest five-door hatchback of Golf-class - 2016 Infiniti Q30, and the production version of the novelty will be shown at the international motor-show in Frankfurt in September 2015, two years later after the debut of its concept. 2016 Infiniti Q30 will go on sale at the ... read more
2015 LEXUS IS - exterior and interior changes
New 2015 LEXUS IS has undergone external as well as internal changes. The most update was on headlights which is now led fog lights with higher efficiency.
2015 LEXUS IS: Interior
Other most changes held in the salon. There is a Siri Eyes Free and Lexus Enform responsible for partial driving controlled by a mobile phone. The basic tone interior design ... read more
2017 Toyota C-HR - new design, interior, exterior
2017 Toyota C-HR is a compact SUV from the Japanese automaker, which is in the company's lineup took a place on the step below the midsize crossover RAV4. The world premiere of the production version of the 2017 Toyota C-HR was held at the Geneva Motor Show 2016. Specialists of both the Japanese, and European divisions of the company worked ... read more
2016 Mercedes GLC - design, interior, engine, video
Mercedes-Benz released the second generation of middle class SUV 2016 Mercedes GLC at the market which was debuted at the auto show in New York in 2016. 2016 Mercedes GLC is reduced fuel consumption by 19%, equipped by multi-chamber air suspension Air Body Control, advanced control system of dynamic characteristics - Dynamic Select and 4MATIC all-wheel-drive system. Technically, 2016 Mercedes ... read more
2018 Hyundai Elantra GT - exterior, interior, video
The sixth generation of sedan Hyundai Elantra became the real sensation. It is no secret that the novelty enjoys wide popularity among our compatriots for a long time. However, 2018 Hyundai Elantra GT made the strongest impression. The appearance of this Hyundai sedan became much more nice, more attractive, and more solid. A front part of 2018 Hyundai Elantra GT ... read more


text:
Intestinal trefoil factor 3 (TFF3) is a member of the trefoil family of peptides, small molecules constitutively expressed in epithelial tissues, including the gastrointestinal tract. TFF3 has been shown to promote migration of intestinal epithelial cells in vitro and to enhance mucosal healing and epithelial restitution in vivo. In this study, we evaluated the effect of recombinant TFF3 (rTFF3) stimulation on the expression and cellular localization of the epithelial (E)cadherin-catenin complex, a prime mediator of Ca2+ dependent cell-cell adhesion, and the adenomatous polyposis coil (APC)-catenin complex in HT29, HCT116, and SW480 colorectal carcinoma cell lines. Stimulation by rTFF3 (10-9 M and 10-8 M) for 20-24 hr led to cell detachment and to a reduction in intercellular adhesion in HT29 and HCT116 cells. In both cell lines, E-cadherin expression was down-regulated. The expression of APC, α-catenin and β-catenin also was decreased in HT29 cells, with a translocation of APC into the nucleus. No change in either cell adhesion or in the expression of E-cadherin, the catenins, and APC was detected in SW480 cells. In addition, TFF3 induced DNA fragmentation and morphological changes characteristic of apoptosis in HT29. Tyrphostin, a competitive inhibitor of protein tyrosine kinases, inhibited the effects of TFF3. Our results indicate that by perturbing the complexes between E- cadherin, β-catenin, and associated proteins, TFF3 may modulate epithelial cell adhesion, migration, and survival.
|Number of pages||6|
|Journal||Proceedings of the National Academy of Sciences of the United States of America|
|Publication status||Published - Mar 17 1998|
- Trefoil peptides
ASJC Scopus subject areas

domain: biology


首页 > , Vol. , Issue () : -
Passive microwave remote sensing is an important method to observe the sea ice concentration. ASI algorithm can obtain the highest spatial resolution of 6.25km2 in current SIC products by using the dual-polarized brightness temperature of AMSR-E at 89GHz, but low-frequency data is needed for weather filter. Multi-angle observation of SMOS provides a new approach for observing the sea ice concentration: at the 89GHz, using 1-D comprehensive aperture radiometer along the orbit with mechanical scanning can realize the multi-incident angle observation for a single pixel point, making full use of the brightness temperature information under the multi-incident angle to make up for the confusion of sea ice and seawater brightness temperature information in the observation process, improving the precision of SIC retrieving, and achieving high spatial resolution. Therefore, a feasibility study was carried out to observe the arctic sea ice concentration with the brightness temperature information from multi-incident angle at 89GHz. The first step is to build a simulation system for space-borne observation of sea-ice radiant brightness temperature and to use the measured data of the 89GHz channel from the FY-3C /MWHS, carrying out the sensitivity analysis between brightness temperature and angle at 89GHz. The second step is to deduce and establish the SIC retrieving algorithm based on the angle brightness temperature difference at 89GHz, and complete the preliminary retrieving verification by combining the SIC product of ECMWF and the brightness temperature simulation system. The results show that the retrieving of sea ice concentration can be realized by using the incident angle brightness temperature difference, and the minimum root-mean-square (RMS) weighted average post-processing by using the combination of multi-incidence angle can minimize the retrieving error of SIC. When the input Gaussian white noise is 2K, 5% SIC error can be obtained. The final results show that SIC retrieving with the combination of multi-incidence angle can fully expand the distinction between sea water and sea ice.


Spring into greener lawns
Information to help your lawn look its best
Released: March 31, 2016
MANHATTAN, Kan. – With winter’s wrath hopefully behind us, it is time to think about spring. Could it also be time to transform lawns from brown and sad to green and luscious? Of course! Proper fertilization, weed control and watering strategies are essential to make this happen.
Early spring is an important time of year to think about grass care, especially care for cool-season grasses, said Jared Hoyle, assistant professor in the Department of Horticulture, Forestry and Recreation Resources at Kansas State University.
“We have had a mild winter, and it seems like we are warming up quickly,” said Hoyle, a K-State Research and Extension turfgrass specialist. “The buds are blooming on the trees, and when I see that, I start to think about what we can do to prepare our lawns for 2016. If we can get on top of things early, we will be on track for the rest of the year.”
Taking care of weeds
Hoyle said weed control is somewhat different for cool-season and warm-season lawns.
“Any of the winter annual weeds like chickweed or henbit that are lingering around can be treated with synthetic auxin herbicides, your typical 2,4-D,” Hoyle said. “It is important that you do not treat warm-season lawns during the transition from dormant to green. This could delay plant growth. Don’t worry about the transitional phase with cool-season lawns.”
Hoyle added that while fall is a more effective time to combat weeds compared to spring, it is best to attempt to exterminate broadleaf weeds before summer and prevent having to deal with them at a later date.
“As it warms up, we look at not only broadleaf weeds but our summer annual weeds like crabgrass and goosegrass as well,” Hoyle said. “Typically in the state of Kansas, our crabgrass inhibitor spray time ranges from April 1 through April 15. Another good time to use the crabgrass preventer is once the forsythias and redbuds begin to bloom.”
Dandelions should be exterminated before summertime. The same herbicides used in the fall can be used in the spring, Hoyle said, but it is important to use those on a day with temperatures above 50 degrees Fahrenheit, as plants need to be growing to absorb the chemicals.
When thinking about weed control, it is also a good time to think about soil fertility.
“Warm-season grasses such as Bermudagrass and buffalograss should be fertilized once they turn green,” Hoyle said. “You can use either a quick or slow release method, and typically it is about a pound per 1,000 (square feet) for the first application. When using a slow release method, you may use more fertilizer to last the whole summer.”
Hoyle cautioned that many popular fertilizers also contain pre-emergent herbicides, so make sure to read the product labels. Weed control should be done around the beginning of April or before the warm-season grasses turn green, which means people should use a product solely for weed control or that contains little fertilizer. Then consider fertilizing the lawn once the warm-season grasses have turned green and started growing.
For cool-season grasses, Hoyle said the “weed and seed” approach can be used, because cool-season grasses start turning green earlier. He still cautioned against using too much fertilizer at one time.
“During the spring, the soil is still cool while the ambient air temperature is warmer,” Hoyle explained. “When we fertilize in the spring, we get a lot of shoot growth, or vice versa in the fall when we fertilize we get a lot of good root growth. If you have too much soil fertility in the spring with cool-season grasses, you get more top growth and not much root growth.”
“This can be disastrous in the dry summertime, where the plant has grown above the soil but hasn’t grown roots,” he continued. “With cool-season grasses, it is important to have a good, healthy root stand to survive summer droughts.”
During the spring when the grass starts to grow, give it some water, but let it stress some to prepare it for potential summer stress, Hoyle said.
“Otherwise if we just continuously water the grass, it won’t grow deep roots for summertime,” he said.
An easy reference point is to give the grass about an inch of water per week, including rainfall, and don’t water daily, Hoyle said. Consider not watering for one or two weeks, as this stress period could be beneficial later. Proper preparation will help the lawn survive better during a dry, hot summer.
More information on lawn care is available at local extension offices or by visiting the K-State turfgrass research, teaching and extension website.
K-State Research and Extension is a short name for the Kansas State University Agricultural Experiment Station and Cooperative Extension Service, a program designed to generate and distribute useful knowledge for the well-being of Kansans. Supported by county, state, federal and private funds, the program has county Extension offices, experiment fields, area Extension offices and regional research centers statewide. Its headquarters is on the K-State campus, Manhattan.
K-State Research and Extension
For more information:
Jared Hoyle, email@example.com or 785-532-1419


text:
Today’s – Bell Ringer
The 2017 Eclipse – One of the nice things about schooling at home that when something big happens you can make a Lesson and a Celebration at home as it happens. Education can be fun and if you haven’t made any plans for today here’s some tips and sites to get you started on your 2017 Eclipse Celebration – * Remember -Be safe – take precautions or like millions watch it on the WEB. Lisa
The Great American Solar Eclipse is almost upon us and if you’re planning to see it, timing is everything. From start to finish, the entire solar eclipse of Aug. 21 runs about four hours, but exactly what you can see and when depends on where you are. The eclipse begins on the West Coast at 9:05 a.m. PDT (12:05 p.m. EDT/1605 GMT) and ends on the East Coast at 4:09 p.m. EDT (2009 GMT). You can watch the entire solar eclipse on Space.com, courtesy of NASA.
You can watch the Live Stream – Nasa Eclipse
On Monday, August 21, 2017, all of North America will be treated to an eclipse of the sun. Anyone within the path of totality can see one of nature’s most awe inspiring sights – a total solar eclipse. This path, where the moon will completely cover the sun and the sun’s tenuous atmosphere – the corona – can be seen, will stretch from Salem, Oregon to Charleston, South Carolina. Observers outside this path will still see a partial solar eclipse where the moon covers part of the sun’s disk. NASA created this website to provide a guide to this amazing event. Here you will find activities, events, broadcasts, and resources from NASA and our partners across the nation.
What is It?
This celestial event is a solar eclipse in which the moon passes between the sun and Earth and blocks all or part of the sun for up to about three hours, from beginning to end, as viewed from a given location. For this eclipse, the longest period when the moon completely blocks the sun from any given location along the path will be about two minutes and 40 seconds. The last time the contiguous U.S. saw a total eclipse was in 1979.
Who Can See It?
Lots of people! Everyone in the contiguous United States, in fact, everyone in North America plus parts of South America, Africa, and Europe will see at least a partial solar eclipse, while the thin path of totality will pass through portions of 14 states.
One thought on “Bell Ringer – 2017 Eclipse”
Sounds like I need to make special eclipse glasses. 😉

domain: physics


text:
Creativity is not the exclusive realm of artists like Bach and Beethoven, Michelangelo or DaVinci. Nor is it reserved exclusively for Jesus in the working of miracles.
It is the birthright of every person who’s Father is Creator God.
Creativity is how the Kingdom works. And while it carries inherent power on its own by virtue of being God’s gift in us, creativity is most powerful when inspired, directed and filled with the power of the Holy Spirit.
Creativity is the divine process by which Heaven is ushered into earth through the cooperation of sons and daughters of the King.
When we see and agree with Heaven through our divine design, gifts and graces, we become a conduit of God’s transforming power in the earth.
Creativity is an invitation to every believer to become a portal of God’s Glory.
For more about Kingdom Creativity, check out Matt's books "Creativity According to the Kingdom" and "Prophetic Art."

domain: philosophy


Rating is available when the video has been rented.
This feature is not available right now. Please try again later.
Uploaded on May 26, 2009
Longmont - The Regional Transportation District (RTD) is building a commuter rail throughout the Denver metro area. The Connecting Communities video focuses on the critically important role that FasTracks plays in maintaining a stable, productive economy during the current economic storm, as well as in the long-term economic viability, sustainability and quality of life for our region.


Interact with this product in a Layout Tool:
The 7706LR is a fiber optic receiver for extended L-Band and other signals. It accepts a fiber optic input from a companion transmitter and provides an electrical output signal. Control of the card is provided locally at the card edge via DIP switches.
The 7706LR occupies one card slot and can be housed in the 1RU 7801FR frame which holds up to four single or two dual slot modules, the 3RU 7800FR frame which has a 15 slot capacity, the portable 3RU 350FR frame which has a 7 slot capacity, or a standalone enclosure which holds a single module.
See System Performance Specifications of the chosen companion transmitter for more details.
Please provide the following information with your request.
All fields are required.


The 2024 Ford Explorer Is Gaining Much-Needed Upgrades
Don’t let the Ford Explorer slip under your radar, it’s about to receive one heck of a mid-cycle refresh. We’re pretty excited about a few of the updates that will fix crucial issues. Check out what to expect with the new and spicier 2024 Ford Explorer. It might have a lot in common with the Chinese model.
2024 Ford Explorer: What’s new?
Based on recent spy photos, we know that the 2024 Ford Explorer is getting a new face. It’s due for a mid-cycle refresh, so it will have a few updates instead of an entire redesign. But the updated Explorer has only been caught while wearing tons of camouflage.
It looks like the LED headlights will be larger and slightly wrapped around the corners of the bumper. It has a boxier shape to add a little more confidence, and we’re willing to bet that the grille will be larger. It’s expected to look like the Chinese variant but could have slight variations.
Also, the rear end is getting restyled. It’s safe to expect new LED taillights and a revised back bumper shape. The position of the tailgate handle and Explorer logo might be updated to provide a more modern feeling.
The Explorer could get new wheel designs and a few spicy new shades of paint. Multiple appearance packages could be available since the Explorer is pretty diverse. Heck, even the Explorer Raptor could be on the table.
The racing-oriented Explorer ST model might be sportier, and the Timberline could gain more off-roading upgrades. Plus, don’t forget about the luxurious Ford Explorer King Ranch model with Western themes.
May the 2024 Explorer gain more power?
According to CarScoops, the 2024 Ford Explorer could borrow the new 2.3-liter EcoBoost engine from the 2024 Ford Mustang. It cranks out 315 hp and 350 lb-ft of torque. It might replace the current standard engine.
With the 2023 Explorer, you get a turbocharged 2.3-liter four-cylinder engine with 300 hp and 310 lb-ft of torque. You can upgrade to the turbocharged 3.0-liter V6 engine for 400 hp and 415 lb-ft of torque.
We’re hoping for a more fuel-efficient hybrid setup to become available. Currently, the Ford Explorer Hybrid uses a 3.3-liter V6 engine with an electric motor to generate 318 hp and 322 lb-ft of torque.
The Explorer Hybrid gets an EPA-estimated 27 mpg in the city and up to 28 mpg on the highway. Adding AWD reduces these figures to 23 in the city and 26, respectively on the highway. Ideally, it would reach about 35 mpg. It’s a bit underwhelming at the moment.
Also, rumors of an Explorer PHEV are surfacing, so it could have an electric range. We don’t expect the Explorer EV to arrive in America until later. It has a facility to be manufactured in China, but we aren’t sure if American factories have the capacity to build them yet.
Could the 2024 Explorer interior be better?
Yes, the 2024 Ford Explorer is receiving notable interior improvements. The vertical infotainment system is being replaced by a horizontal unit. The current system is dated with tons of blank space. But itgets the basics like navigation and music done.
Also, the Explorer could get an updated digital gauge cluster with an enhanced resolution and more capabilities. We wouldn’t be surprised by a new head-up display, 360-degree camera system, or a stronger wireless phone charging pad either.
Premium, upscale materials could replace cheap plastics in the interior. The new Explorer could feature more soft-touch covered surfaces and premium leather upholstery.
The 2024 Ford Explorer is expected to come out by the end of the year, so we could learn more soon. Stay tuned for the latest Ford updates. We’re ticking closer every day.


text:
Local farmers, neighbours, staff and families from around the Waikato were invited to meet the Te Rapa team, taste-test products coming out of Te Rapa and get a behind-the-scenes look at the processing facilities.
Fonterra Te Rapa Operations Manager Scott Nelson says the community open day was a significant milestone for the site and an opportunity to share Fonterra’s pride for Te Rapa with the community.
“We often talk about volume, velocity and value, and Te Rapa is a great example of these three principles at work. Day and night the team work hard to ensure that we are delivering the finest products for our consumers and we are very proud of what we do.
“Eight million litres of milk flow through Te Rapa daily – that’s 300 tankers of milk coming out of one of the country’s strongest dairying regions and turned into 325,000 tonnes of product each year for customers in more than 100 markets around the world.”
Mr Nelson says Te Rapa’s success comes from decades of support from the surrounding community.
“No matter the background, almost everyone in the Waikato has a connection to our site in some way or another – many through family or friends who work at the site, as Fonterra farmers who supply our milk, and as customers using our ingredients to make their products.
“It’s the support of these communities that allows us to continue making some of the world’s most sought after and trusted products.”
Those who visited the site are encouraged to share their photos and experiences from the day on social media via Fonterra Co-operative’s Facebook page with the hash tags: #fonterra #openday

domain: news


text:
This essay has been submitted by a student. This is not an example of the work written by our professional essay writers.
This report provides analysis of financial instrument measurement regulation in Australia which governed by AASB 139 and application of this standard on Telstra Group. The first part of the report is aimed to recognise the difference between AASB 139 and IAS 39, implication of changes, current regulation and issues, views of interested parties, and future development for AASB 139. The second part will analyse Telstra's annual report for financial year 2006 and 2009 for financial instrument measurement during transition period and afterward based on standards.
AASB 139 is the first standard issued by Australian Accounting Standard Board to regulate about the recognition and measurement of financial instruments which adopted from IAS 39.
The contents of both standards are similar with only slight differences in AASB 139 in order to accommodate other Australian regulations and effective date of transition.
Many interesting parties try to challenge the fair value measurement concept in this standards
since it will not reflect the real economic condition.
In the future, IAS 39 will be replaced by IFRS 9 and AASB 139 will be replaced by AASB 9 which will simplify the classifications of financial assets into those to be carried at amortised cost and those to be carried at fair value.
The findings for the second part indicate that:
Telstra has applied the standards and measurements correctly in both years 2006 and 2009 for its financial instruments.
In 2006, Telstra adjusted its financial instruments during the transition period by grouping the financial instruments into three periods as well as reinstating its balance sheet account in that transition period for comparability purpose from AGAAP to AASB 139.
In 2009, Telstra has fully adopted AASB 139 and anticipate for recent issues of accounting standards.
Measurement of financial instruments perhaps is still being the most debatable issues in the accounting practices because of different perspective among regulators in terms of unit measurement and objectivity. For this specific purpose, AASB (Australian Accounting Standard Board) has issued AASB 139 as the Australian equivalent of IAS 39 from IASB (International Accounting Standard Board). IAS 39 itself will be replaced with IFRS 9 by the end of 2010 (www.iasb.org, 2010; www.iasplus.com, 2010). AASB 139, as an Australian Equivalent International Financial Reporting Standard (AIFRS), is applicable to financial years beginning on or after 1 January 2005.
On the first part of discussion, there will be some issues discussed comprising about the reason of adoption, the differences between AASB 139 and IAS 9, implication of changes for Australian entities, complex issues in the current regulation, interested parties, and future developments about both standards. The issues discussed here are about recognition and de-recognition, measurement, impairment, derivatives, and hedge accounting.
For the second part, Telstra Group (hereafter is called Telstra) is picked as a company which implemented this regulation on its financial report relating to the fair value issue of derivative instruments and responded to the changes of the regulation consistently as shown on its annual report of 2006 and 2009.. Telstra is chosen because it is the leading telecommunication and information services company, with one of the best known brands and grouped as one of top 200 companies within Australia. The business operations of Telstra consisted of fixed line telephone, mobile phone, internet, and television services (www.telstra.com.au, 2010). Telstra has derivative financial instruments like forward exchange contracts, cross currency swaps and interest rate swaps to hedge risks associated with foreign currency and interest rate fluctuations (Telstra Annual Report, 2009).
Regulation of Financial Instrument Measurement
AASB 139, which regulate about Financial Instrument Measurement, is the Australian equivalent of IAS 39. Since it is merely an adoption, the contents are basically the same. The reason for the adoption is to reduce the cost of capital on foreign markets because of greater comparability. Moreover, the adoption will fill gaps in financial reporting in Australia, particularly for financial instruments issues (Drever et al., 2007).
Differences between AASB 139 and IAS 39
There some differences (additions and deletions) because of this adoption from IAS 39 to AASB 139. It needs to be adjusted with other Australian regulations which related to AASB 139 such as AASB 132 about Financial Instruments: Presentation and AASB 7 about Financial Instruments: Disclosures. Besides, AASB 139 is also tied up with Corporations Act 2001 particularly part 2M.3 about financial reporting and section 334 about accounting standards. The deletions from section 103 to 110 of IAS 39 are related to the Effective Date and Transition of AASB 139. The differences can be seen completely on Appendix 1.
Implications of Changes
Beforehand, there was no Australian Accounting Standard regulation about the recognition and measurement of financial instruments. Therefore, all the requirements firstly appeared on AASB 139 (www.treasury.act.gov.au, 2010). Since moving to AASB 139, there are some essential implications for entities regarding the measurement of financial instruments as follows (www.dtf.wa.gov.au, 2010):
Financial instruments/assets are required to be classified initially into one of five categories which will determine the accounting treatment;
According to paragraph 8-9, AASB 139 classifies the categories for financial instruments into four categories which consist of: Financial Assets at Fair Value through Profit and Loss; Held-to-Maturity Investments; Loans and Receivables; and Available-for-Sale Financial Assets. On Appendix 1, those categories are grouped more precisely into five categories. The difference is "Financial Assets at Fair Value through Profit and Loss" categorised into two: held for trading and non-trading liabilities.
All derivatives must be recognised and measured at fair value regardless of use
Specific measurement rules apply for embedded derivatives; and
Strict rules apply for de-recognition and hedge accounting eligibility.
Current Regulation and Issues
AASB 139 is a practically difficult standard to apply and interpret since most of it is a 'rule standard'. It needs a lot of workings to adjust it to be more 'principle based' in order to make it easier to understand by users (www.moorestephensresources.com.au, 2010). Some complex areas discussed in AASB 139 are: recognition and de-recognition, measurement, impairment, derivatives, and hedge accounting.
Recognition and de-recognition
For initial recognition, a financial asset or liabilities is recognised when entities become a party to the instrument of contract (www.accaglobal.com, 2010). De-recognition of a financial assets occur when the contractual rights to the cash flows of the financial asset have expired or the financial asset has been transferred or sold. For de-recognition of a financial liability, it can be de-recognised only when it is extinguished (www.dtf.wa.gov.au, 2010).
Measurement is regulated in paragraph 43-49 of AASB 139. Both financial assets and financial liabilities are initially recognised at fair value. Subsequent measurement depends on how the financial measurement is categorised. It can be measured at amortise cost using the effective interest method or at fair value (www.archive.iasb.org.uk, 2010). Based on Appendix 2, amortised cost is used to measure: loan and receivables, held-to-maturity, and non-trading liabilities. While fair value is used for: held-for-trading and available-for-sale categories.
Financial assets carried at amortised cost and available-for-sale financial assets are potentially subject to impairment. AASB 139 impairment model can be described from Appendix 3.
Unlike primary financial instruments which only require straightforward accounting treatment, derivatives will lead to rights and obligations by transferring risks between parties to the derivative-related contract (Deegan, 2007). Some examples of derivatives are forwards, interest rate swaps, futures, and options and embedded derivatives.
Hedging is a risk management technique which aimed to offset changes in fair value or cash flows in order to avoid loss in the future. There are three types of hedging according to AASB 139: fair value hedges, cash flow hedges and hedges of a net investment in a foreign operation.
Actually, a lot of industries that have interest in AASB 139 practices in their financial report. One of them is banking entities which argue that this standard will cause significant volatility in their accounts, particularly related to derivatives transactions. As a result, it will not reflect the real economic condition and probably will affect bank's financial stability. Therefore, they tried to lobby the local regulator to amend the requirement of IAS 39 as the source of adoption (Deegan, 2009).
Other party, for instance Pricewaterhouse Coopers, is also concern about fair value practices. The requirement to use fair value will provide inaccurate results as well as harm entities in the long run. Therefore, they suggest that fair value should be developed with the objective of providing information. Accordingly, it will serve the best interest of investors, business and regulators in the future (www.pwc.com, 2010; www. download.pwc.com, 2010).
In July 2009, IASB firstly issues exposure draft about Financial Instruments: Classification and Measurement and followed by issuing IFRS 9 Financial Instruments which discussed about classification and measurement of financial assets. This is considered as the first phase to replace IAS 39. The second phase relates to impairment, for which an exposure draft is on issue, with the comment period closing June 2010. For the final phase, hedge accounting, an exposure draft is expected in the first quarter of 2010. Effective date of IFRS 9 will be in January 2013 with early adoption permitted starting in 2009 (www.iasplus.com, 2010; www.charteredaccountants.com.au, 2010).
In responding to those changes, the last development of AASB 139 was made in December 2009 by issuing AASB 9 about Financial Instruments. The new standard is available for early adoption for periods ending on or after 31 December 2009 and is required for application for periods beginning on or after 1 January 2013. It will replace the recognition and measurement requirements of financial assets of AASB 139. Essentially, AASB 9 will simplify the classifications of financial assets into those to be carried at amortised cost and those to be carried at fair value (www.charteredaccountants.com.au, 2010).
Application of AASB 139 by Telstra Group
Annual Report 2006 (Appendix 4, note 2 & 36)
Because of changes in regulation regarding financial instruments measurement in Australia, in order to comply with AASB 139, Telstra separated the treatment for derivatives into three periods as follows:
First period is from 1 July 2004 to 30 June 2005 which applied by following AGAAP (Australian Generally Accepted Accounting Principles) within the scope of AASB 132 and AASB 139 under the exemption from AASB 1 (first adoption). Under AGAAP, the gain or loss arising from hedge activities is treated consistently with the gain or loss arising on the original hedged transaction or balance.
Adjustments were made at the transition date (1 July 2005) to restate the opening balance sheet (balance sheet reconciliation) in order to be consistent with AASB 132 and 139. The policy has changed by recognising financial instruments in balance sheet and recording all derivatives, including embedded derivatives at fair value. So that, adjustments to carrying amounts are taken to retained profits or reserves.
From 1 July 2005, derivatives are initially recognised at fair value on the date of contract and subsequently remeasured again to fair value. The remeasurement gain or loss depends whether the derivative is classified as hedging instrument or not. If not, the derivative will be categorised as 'held for trading' financial instruments.
Fair value of derivatives, some financial assets and liabilities are valued by reference to prices quoted in active markets, discounted cash flow analysis, fair value of recent arm's length transactions and option pricing models. The fair value of our forward exchange contracts by reference to forward exchange market rates for contracts with similar maturity profiles at the time of valuation.
Under previous AGAAP disclosures, derivative financial instruments were classified under other assets and other liabilities. For comparative purposes these amounts have been reclassified to derivative financial assets or liabilities on the balance sheet on transition to AIFRS (Appendix 4, Note 16 & 20)
Annual Report 2009 (Appendix 5, notes 2)
In 2009, Telstra has fully adopted AASB 139, 132 and 7 for its financial instruments consistently. Derivatives are still recognised at fair value at first and remeasured again to fair value afterwards. Fair value estimation is calculated the same with 2006 annual report after 1 July 2005 period above. However, there are some recent issues of accounting standards need to be applied in future reporting periods. One of them is AASB 2009-2 about Improving Disclosure about Financial Instruments which is applicable to Telstra from 1 July 2009. It requires enhanced disclosures about fair value measurements and liquidity risk and introduces a three level hierarchy for making fair value measurements. These impacts are being assessed by Telstra. Telstra also classified the financial assets based on four categories as required by AASB 139. For hedge accounting purposes, Telstra adopted three types of hedges from AASB 139 plus derivatives with no hedging relationship and embedded derivatives. From Annual Report 2009 Telstra has classified derivatives financial instruments based on AASB 139 (Appendix 5, Table C, note 17)
Based on the explanation above, it can be concluded that AASB 139 is the first standard issued by Australian Accounting Standard Board to regulate about the recognition and measurement of financial instruments which is applicable to financial years beginning on or after 1 January 2005. Since it is adopted from IAS 39, the contents are similar with only slight differences in order to accommodate other Australian regulations and effective date of transition. However, AASB 139 is a difficult standard to apply and interpret and needs a lot of workings to make it more 'principle based'. Consequently, this regulation also brings some implications for entities in Australia to group their financial instruments into four categories along with the measurements strictly. In fact, many interesting parties try to challenge the fair value measurement concept in this standard since it will not reflect the real economic condition and probably will affect stability, provide inaccurate results as well harm the entities in the long term. In the future, IAS 39 will be replaced by IFRS 9 with effective date in January 2013 with early adoption permitted starting in 2009. Responding to that, AASB 139 will be replaced by AASB 9 and required for application for periods beginning on or after 1 January 2013. It will simplify the classifications of financial assets into those to be carried at amortised cost and those to be carried at fair value.
After comparing Telstra annual report 2006 and 2009 (Appendix 4 & 5), it can be concluded that Telstra has applied the standards and measurements correctly in both years. In 2006, Telstra adjusted its financial instruments during the transition period by grouping the financial instruments into three periods as well as reinstating its balance sheet account in that transition period for comparability purpose from AGAAP to AASB 139. As consequences, adjustments to carrying amounts are made to retained profits or reserves. In 2009, Telstra has fully followed AASB 139 and anticipate for recent issues of accounting standards.
Appendix 1. Differences between AASB 139 and IAS 39
Appendix 2. Categories for financial instruments
Appendix 3. AASB 139 Impairment Model
Appendix 4. Telstra Annual Report 2006
Appendix 5. Telstra Annual Report 2009
Differences between AASB 139 and IAS 39 (www.chareteredaccountants.com. au, 2010):
Additions (begins with prefix Aus)
Standard applies to reporting entities and general purpose financial reports
The application date begins since annual reporting period 1 January 2005
Prohibition to apply before annual reporting period 1 January 2005
Requirements are subject to AASB 1031 about Materiality
The date of publication is 22 July 2004


text:
ON THIS DATE (30TH JUNE) 99 YEARS AGO : PRO-BRITISH MERCENARIES IN DUBLIN RETAKE THE FOUR COURTS.
The Four Courts building in Dublin, located on Inns Quay, was abandoned by Anti-Treaty forces on the 30th June, 1922 after a two-day bombardment by the Free Staters, who used borrowed British guns against those who, only months earlier, they had been fighting with, against the British occupiers.
At 3.40am, on Wednesday, 28th June 1922, the republican forces inside the Four Courts were given an ultimatum from (poacher-turned-gamekeeper) Free Stater Tom Ennis (pictured), which had been sanctioned by Michael Collins – ‘surrender before 4am and leave the building’.
Tom Ennis had been active within republicanism in 1916 but jumped ship in 1922 into the then newly-formed Free State Army, which he resigned from in 1924. His brother, Peter, also fought on the republican side in 1916 but he, too, joined the Staters as the Chief Supertendent of their new ‘Intelligence Department’, then based in the notorious Oriel House, in Dublin. He earned his keep for his employers in Leinster House and eventually retired in 1941.
The republicans ignored the threat and held their ground and, less than half-an-hour later – at about 4.30am – the Staters opened fire on the republicans with British-supplied 18-pounder guns and practically destroyed the building, an act which was recently described as “..a major national calamity..an assault on the collective memory of the nation..such actions are considered as war crimes..a cultural atrocity..” (from here.)
The IRA held out for two days before leaving the building (on the 30th of June, 1922), but fought-on elsewhere in Dublin until early July, 1922, with Oscar Traynor (who later joined the Fianna Fáil party, in 1929) in command.
Incidentally, on the 26th June (1922) Leo Henderson and a group of ‘Irregulars/Dissidents’ left the then republican-occupied Four Courts (which had been taken over on the 14th of April by anti-treaty forces) ‘..and arrived at Ferguson’s garage on Dublin’s Baggot Street, accusing them of doing business with Belfast ; this was, they said, in violation of the boycott the IRA had placed on the city due to violence against nationalists there.
Leo Henderson, their leader, seized a number of cars at gunpoint, and was on the point of driving back to the anti-Treaty stronghold of the Four Courts when he was arrested by pro-Treaty/Free State troops. Henderson’s comrades in the Four Courts in response arrested a pro-Treaty General, JJ O’Connell and, within 24 hours, Free State artillery was battering at the walls of the Four Courts in central Dublin. The first shots of the Irish Civil War were caused by a row over selling cars to Belfast…’(from here, and more details can be read here.)
On this date – 30th June – in 1922, a then recently-employed service provider for the British, Michael Collins, used British weaponry against men and women that only months earlier he had fought alongside in opposition to the British military and political presence in Ireland.
And those who fumble in the greasy till in this rotten State consider him a hero for doing so.
‘MORE ENGLISH THAN…’
From ‘The United Irishman’ newspaper, July, 1954.
The Gaedhilg-printed ‘Indiu’ was among the few papers opposed to the IRA action in Armagh. It carried a long-winded hostile article, which followed the ‘main line of reasoning’ which is being put forward recently by a certain ex-politician and formerly a member of the Free State Government.
The argument was something like this : Catholic families tend to have more children than Protestant, hence in the normal course the Catholic population of the Six Counties will gradually overtake and eventually exceed the Protestant population, meanwhile we should concentrate on trying to win over a section of the Protestants to support Irish unity.
A couple of hundred thousand would be sufficient but, while doing this, we must establish the best possible relations with the Stormont Government, being always careful not to do or say anything that would offend their pro-British susceptibilities. Thus, in fifty or a hundred years time, the problem would be solved and everyone would live happily ever after*.
That a man who was party to the surrender in 1921 and has been a supporter of the Free State since then should put forward such a case is understandable enough, but that it should be supported and publicised by a Gaelic newspaper is lamentable…
(* ‘1169’ comment – the ‘outbreed them’ policy re the Occupied Six Counties has been the ‘official’ position of the Leinster House administration since it was spawned here in 1921 by the British, and the ‘win-over-without-causing-offence’ notion has been practised by the self-serving career politicians in that institution ever since then. Indeed, one set of politicians in that Kildare Street venue have gone one step further – they offered themselves as service providers for the British, for financial rewards, of course, and have been gainfully employed as such for decades now!)
ON THIS DATE (30TH JUNE) 80 YEARS AGO : THE STEPHEN HAYES AFFAIR.
On the 30th June, 1941, Stephen Hayes, a former IRA chief of staff, was kidnapped by the IRA after suspicions were raised that he was an informer ; ‘…Hayes, Stephen (1902–74), revolutionary, was born 26 December 1902 in Enniscorthy, Co. Wexford, one of eleven children of Thomas Hayes, publican, and Ellen Hayes (née Brown).
In 1920 he left the local CBS and became a clerical officer with Wexford county council. Having been an active member of Fianna Éireann while still at school, he was appointed commandant of the Wexford brigade (1920–21) and was subsequently obliged to go on the run in early 1921…Hayes was kidnapped (on the 30th June 1941, by the IRA) and taken to a house in the Cooley Mountains…(and) was then moved to a house in the Wicklow Mountains before being taken to a safe house at 20 Castlewood Park, Rathmines (Dublin)…Hayes swiftly grabbed a gun from a table and threw himself from the window on to the street. He gave himself up at Rathmines garda station and eventually gave evidence against the IRA…’ (from here.)
That he eventually turned informer is not in doubt, but whether he was an informer at the time that he was arrested by the IRA is still open for discussion, and part of that discussion will have to take the following into consideration –
‘Hayes later admitted in a detailed statement that he had been an agent for the Gardaí and the Government…’ – from here.
Another murky episode in our history. One of many such episodes, which can all be directly linked to the British military and political presence in this country.
‘WHAT IS TO BE DONE? THE STRUGGLE IN THE 26 COUNTIES’.
The following article was solicited by ‘IRIS’ from a political observer in the 26 Counties. The article – whose author, John Ward, is not a member of the Republican Movement – is aimed at provoking discussion within (P)Sinn Féin.
From ‘IRIS’ magazine, October 1987.
(‘1169’ comment – please note that ‘IRIS’ magazine had, at that time, recently morphed from a republican-minded publication into a Trot-type mouthpiece for a Leinster House-registered political party.)
The German communist playwright Berthold Brecht remarked wryly that if the people did not vote the way the party wished them to, then perhaps they should dissolve the people and elect a new one.
A lot of Sinn Féin members probably felt like that after the general election in the South last February. After they had taken the trauma-laden decision to end abstentionism, the electorate rewarded them with a miserable 1.9% of the vote. And for all the complaints about Section 31, garda harassment etc, most of them knew that was a fairly accurate reflection of how ordinary people viewed (P) Sinn Féin.
“It’s enough to make you go back to militarism” was the feeling of more than one disgruntled election workers. And, naturally, the so-called** ‘Republican Sinn Féin’ were cock-a-hoop, while those who had pushed for the end to abstentionism were shaken and disillusioned.
Part of the problem was exaggerated expectations. While Gerry Adams had said it was not the next election but the one after the next that (P) Sinn Féin should be judged on, nonetheless many members fooled themselves into believing that the steadily rising graph of (P) Sinn Féin’s electoral successes in the North would be repeated in the South. They thought they really would win a couple of seats and hold the balance of power in Leinster House…
(**’1169′ comment – the author, a nationalist, has no notion of the difference between being a ‘nationalist’ and being a ‘republican’. And, actually, his type were to fill the void left by the departure, in 1986 and afterwards, of Irish republicans from the Provisional Sinn Féin grouping.)
(Lol! The ‘King and Queen’ of political “exaggerated expectations” is to believe that Leinster House [and Stormont] can be factored-in, in a positive manner, to the goal of removing the British military and political presence from Ireland. Both of those institutions were established here, in Ireland, by the British, to secure its presence in this country, not to weaken it!) (MORE LATER.)
‘TALK, FORCE AND POLITICIANS….’
From ‘The United Irishman’ newspaper, March, 1955.
Politicians Condemn Force…
“We are convinced…” Mr Costello stated, “..of the futility and danger to the national interests of the use of force as a method of ending partition.”
He does not advance one fact or one argument in support of this very dogmatic statement. Could it be that, like his redoubtable predecessor, he cannotadvance one fact or one argument to support his dogma? No, Mr Costello, you are not convinced, no more than Mr De Valera, of the futility of force. But both of you are convinced of the danger which it may ultimately hold for men (sic) like you.
History Supports Force.
Eight hundred years of cold logical history, plus the national resurgence so apparent from the actions of June and October last, fail to even influence Mr Costello’s thought on the subject of armed force. He keeps urging the people to state and restate the injustice of partition hoping that an armed garrison will one day pack up and move out in the face of politicians talk.
It seems right, in conclusion, to formulate some views on the limits of mere argument as a force and a general proposition may be stated – the limit that argument can effect is to render conscious what is already sub-conscious.
(END of ‘Talk, Force and Politicians’ ; NEXT – ‘Mór Mó Náir’, from the same source.)
Thanks for the visit, and for reading,

domain: history


Fertilizers, Hothouse Forcing, Harvesting, Handling, Storage, Pest Control
Soil, site, irrigation, selection, pruning/thinning, and integrated pest management.
A collection of articles for growing vegetables in Central Oregon. Include general information, recommendations, soil temperatures, rhubarb, potatoes, cucumbers, beets, carrots, radishes, onions, tomatoes and tomatillos.
The Rogue Valley growers were pioneers in pear production, growing over 24 varieties and setting quality standards in packing pears. The Rogue Valley was the first and largest red pear growing region in the Pacific Northwest in...