Sunday, November 11, 2012

Fatty Acids, Beneficial for our Pets : Family Pet Veterinary Center

As seen in?West Des Moines Living Magazine,?November 2012 issue.

Fatty acids are used to help with?arthritis, allergies, cardiovascular diseases, geriatric health, skin and coat, optimal neurological development, kidney treatment, thyroid disorders, inflammatory bowel disease, and cancer therapies in pets and people.

They are part of the barrier function of skin, essential for?neurological?and sight tissues, and maintain the normal inflammatory response.

There are two main types of fatty acids: Omega 6 and Omega 3.? Both types are used within the body, but pets and people naturally consume plenty of omega 6?s on a daily basis. Omega 3s counteract omega 6s.? Ideally we would strive for a balance of these two types, but since omega 6s are plentiful, we need to take in extra omega 3s as they reduce inflammation within the body.? The specific omega 3 fatty acid forms EPA and DHA are the beneficial types as long as they are in an absorbable form.

Where can we get these? Traditionally fatty acids were obtained from fish oil capsules.? Due to multiple reasons fish oil capsules are not the source from which to get the beneficial effects of EPA and DHA listed above.

According to Dr. Kwochka?consideration of the source of fish oil has multiple factors:

1)?? Wild salmon have historically been the primary type of fish used for fatty acids because of their high fat content. However, as they have been over fished, quantities have declined as has the fat content of the fish. Additionally, heavy metal toxicity is more of a concern with larger predator fish further up in the food chain.

2)?? Farm-raised salmon have also become popular to address the dismissing wild population. However, concerns include higher levels of PCBs, higher levels of parasites such as sea lice, chemicals to give the fish color, pellets of chicken feces, corn meal, soy, etc., antibiotics at high levels, less omega 3?s due to lack of wild diet, crowding into small areas inhibiting movement, etc.

3)?? A more satisfactory option for source of fish oil appears to be the use of wild, non-predatory smaller and more easily renewable high fat comment species such as anchovies and sardines.

4)?? To address at least some of the above concerns, fish oils should be fully tested for heavy metals (especially PCBs, mercury and dioxins) and microbial content. Some of these standards have been set by the Council for Responsible Nutrition, World Health Organization, and the FDA. Every batch of fish oil product (diet or supplement) should be tested for EPA and DHA levels. Simply reporting total amount of fish oil or total amount of omega 3?s doesn?t tell one much about the most critical components.

These are real problems for interpreting labels as there is no regulatory requirement to list individual omega 3 components and AAFCO does not recognize them as essential nutrients in their Dog Food Nutrient Profiles. The form of fish oil is also usually not specified. They are usually triglycerides that have been chemically processed for stability, but are less than 30% absorbable.? Thus a product that says it has specific amounts of fatty acids often does not have them in an absorbable form.? Other times people may find flax as a source which is not absorbed well by our pets. Fish oil is also prone to oxidation and loss of activity making testing very important to prove stability.? Another concern is dose. To get the beneficial effects, a 100 pound dog needs 2300-3400mg of JUST the EPA to be absorbed per day!? If the over the counter products are accurate on the absorbable level of EPA or have it even listed specifically, many times the volume to be administered is unrealistic.? Recently a client brought in a bottle for evaluation: the 85 lb pet would have had to have twenty extra large fish oil capsules per day to get close to the same benefits as the purified form. Talk about fish breath!

EPA is just one of the methods to help pets. Please visit us to learn how this piece can work with other therapies to reduce allergy flare ups, manage arthritis and pain, and protect organs. It is great that we have this along with other modalities for a safe alternative to therapies for painful arthritic pets. Pets with other medical problems now have safer options for treatment! For more information, contact Family Pet Veterinary Center at familypetvet@gmail.com or call us: 515-224-9750

Source: http://familypet-vet.com/?p=754

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Saturday, November 10, 2012

Akamai Technologies Targeted By Put Buyers | Options - Minyanville

Bearish bets have emerged as the options of choice lately on Akamai Technologies, Inc. (NASDAQ:AKAM). During the past five sessions and as of the time of this writing (Nov. 8, 2:15 p.m.), options players on the International Securities Exchange (ISE) and Chicago Board Options Exchange (CBOE) have bought to open 1,454 puts on the tech stock, comfortably outstripping the 372 calls purchased during this time frame. The resulting five-day put/call volume ratio of 3.91 indicates that puts have nearly quadrupled calls over the past week.

From a slightly longer-term view, AKAM sports a cumulative 10-day put/call volume ratio of 1.29 on the ISE, CBOE, and NASDAQ OMX PHLX (PHLX). This ratio ranks above 90% of other such readings taken during the previous 52 weeks, indicating that speculative investors have purchased puts over calls at a faster pace just 10% of the time.

In fact, the security's Schaeffer's put/call open interest ratio (SOIR) of 1.03 registers in the 100th annual percentile, as short-term options traders are more put-heavy now than at any other time in the last year.

This negative attitude is also on display among short sellers, as the number of AKAM shares sold short surged by more than 28% over the past two reporting periods. These pessimistic plays now account for 4.5% of the equity's float.

On the charts, AKAM gapped higher on the heels of its late-October earnings report, but the stock's positive momentum fizzled near the troublesome $40 level. Despite the recent pullback from this round-number area, the shares are still sitting on a respectable year-over-year gain of 29.5%.

This article by Elizabeth Harrow was originally published on Schaeffer's Investment Research.

Below, find some more great content from Schaeffer's Investment Research:

Daily Game Plan ? More Selling

Chart of the Day: Tempur-Pedic International Inc. (TPX)

Intel's New Low Doesn't Faze Bullish Traders

Twitter: @schaeffers

No positions in stocks mentioned.

Source: http://www.minyanville.com/trading-and-investing/options/articles/akam-chart-akam-stock-akam-shares/11/9/2012/id/45716

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An iPhone case that shoots pepper spray

13 hrs.

There's no shortage of iPhone cases out there, but this one from Spraytect is one-of-a-kind: It has built-in pepper spray.

You read that correctly. The case, currently available for iPhone 4 and 4S, has a special loading mechanism and custom canisters, allowing anyone equipping it to enter self-defense mode in an instant.

The founder of Spraytect, Scott McPherson, thought of the idea as something "socially acceptable" his daughter could carry while alone in a strange city.

It's not exactly haute couture, though; The description of the case says the spray cartridge is "inconspicuously attached" to your phone, but the bump is in fact rather large. It's?even advertised as a "kickstand," allowing your phone to sit at an angle in portrait, or straight up in landscape mode.

The obvious question, considering how phones get manhandled and jostled in pockets and purses all day, is how do you prevent it from firing on accident, filling your eyes or your friends' with noxious military-grade mist?

First of all, after you load the canister, there's a safety pin that must be taken out. And then you must rotate the cap downwards to its "armed" position, indicated in bright yellow. Then you're free to hit the button and douse your attacker.

Ridiculous gadget, or useful accessory for wary city-dwellers? Either way, it really exists, and you can buy one for $40 in your choice of color ? but just the one flavor.

Devin Coldewey is a contributing writer for NBC?News Digital. His personal website is?coldewey.cc.

Source: http://www.nbcnews.com/technology/gadgetbox/iphone-case-shoots-pepper-spray-yes-really-1C6963042

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Friday, November 9, 2012

Corals attacked by toxic seaweed use chemical 911 signals to summon help from fish

ScienceDaily (Nov. 8, 2012) ? Corals under attack by toxic seaweed do what anyone might do when threatened -- they call for help. A study reported this week in the journal Science shows that threatened corals send signals to fish "bodyguards" that quickly respond to trim back the noxious alga -- which can kill the coral if not promptly removed.

Scientists at the Georgia Institute of Technology have found evidence that these "mutualistic" fish respond to chemical signals from the coral like a 911 emergency call -- in a matter of minutes. The inch-long fish -- known as gobies -- spend their entire lives in the crevices of specific corals, receiving protection from their own predators while removing threats to the corals.

This symbiotic relationship between the fish and the coral on which they live is the first known example of one species chemically signaling a consumer species to remove competitors. It is similar to the symbiotic relationship between Acacia trees and mutualist ants in which the ants receive food and shelter while protecting the trees from both competitors and consumers.

"This species of coral is recruiting inch-long bodyguards," said Mark Hay, a professor in the School of Biology at Georgia Tech. "There is a careful and nuanced dance of the odors that makes all this happen. The fish have evolved to cue on the odor released into the water by the coral, and they very quickly take care of the problem."

The research, supported the National Science Foundation, the National Institutes of Health and the Teasley Endowment at Georgia Tech, was reported November 8 in the journal Science. The research was done as part of a long-term study of chemical signaling on Fiji Island coral reefs aimed at understanding these threatened ecosystems and discovering chemicals that may be useful as pharmaceuticals.

Because they control the growth of seaweeds that damage coral, the importance of large herbivorous fish to maintaining the health of coral reefs has been known for some time. But Georgia Tech postdoctoral fellow Danielle Dixson suspected that the role of the gobies might be more complicated. To study that relationship, she and Hay set up a series of experiments to observe how the fish would respond when the coral that shelters them was threatened.

They studied Acropora nasuta, a species in a genus of coral important to reef ecosystems because it grows rapidly and provides much of the structure for reefs. To threaten the coral, the researchers moved filaments of Chlorodesmis fastigiata, a species of seaweed that is particularly chemically toxic to corals, into contact with the coral. Within a few minutes of the seaweed contacting the coral, two species of gobies -- Gobidon histrio and Paragobidon enchinocephalus -- moved toward the site of contact and began neatly trimming away the offending seaweed.

"These little fish would come out and mow the seaweed off so it didn't touch the coral," said Hay, who holds the Harry and Linda Teasley Chair in Environmental Biology at Georgia Tech. "This takes place very rapidly, which means it must be very important to both the coral and the fish. The coral releases a chemical and the fish respond right away."

In corals occupied by the gobies, the amount of offending seaweed declined 30 percent over a three-day period, and the amount of damage to the coral declined by 70 to 80 percent. Control corals that had no gobies living with them had no change in the amount of toxic seaweed and were badly damaged by the seaweed.

To determine what was attracting the fish, Dixson and Hay collected samples of water from locations (1) near the seaweed by itself, (2) where the seaweed was contacting the coral, and (3) from coral that had been in contact with the seaweed -- 20 minutes after the seaweed had been removed. They released the samples near other corals that hosted gobies, which were attracted to the samples taken from the seaweed-coral contact area and the damaged coral -- but not the seaweed by itself.

"We demonstrated that the coral is emitting some signal or cue that attracts the fish to remove the encroaching seaweed," Hay said. "The fish are not responding to the seaweed itself."

Similar waters collected from a different species of coral placed in contact with the seaweed did not attract the fish, suggesting they were only interested in removing seaweed from their host coral.

Finally, the researchers obtained the chemical extract of the toxic seaweed and placed it onto nylon filaments designed to stimulate the mechanical effects of seaweed. They also created simulated seaweed samples without the toxic extract. When placed in contact with the coral, the fish were attracted to areas in which the chemical-containing mimic contacted the coral, but not to the area contacting the mimic without the chemical.

By studying the contents of the fish digestive systems, the researchers learned that one species -- Gobidon histrio -- actually eats the noxious seaweed, while the other fish apparently bites it off without eating it. In the former, consuming the toxic seaweed makes the fish less attractive to predators.

The two species of fish also eat mucus from the coral, as well as algae from the coral base and zooplankton from the water column. By defending the corals, the gobies are thus defending the home in which they shelter and feed.

"The fish are getting protection in a safe place to live and food from the coral," Hay noted. "The coral gets a bodyguard in exchange for a small amount of food. It's kind of like paying taxes in exchange for police protection."

As a next step, Hay and Dixson would like to determine if other species of coral and fish have similar symbiotic relationships. And they'd like to understand more about how the chemical signaling and symbiotic relationship came into being.

"These kinds of positive interactions needs to be better understood because they tell us something about the pressures that have gone on through time on these corals," said Hay. "If they have evolved to signal these gobies when a competitor shows up, then competition has been important throughout evolutionary time."

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Story Source:

The above story is reprinted from materials provided by Georgia Institute of Technology Research News, via Newswise. The original article was written by John Toon.

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


Journal Reference:

  1. D. L. Dixson, M. E. Hay. Corals Chemically Cue Mutualistic Fishes to Remove Competing Seaweeds. Science, 2012; 338 (6108): 804 DOI: 10.1126/science.1225748

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/s5bSy5-Vg0M/121108142740.htm

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Flashline 2012-44

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}else { return [ '', '', '' ]; } } //This is the Sub-Topic Menu that is display in the Left Navigation. //This function displays a Left Arrow indicating that this link is the current page being displayed. function leftwrap_subArrowLeft (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ [''].join(''), [''].join(''), [''].join('') ]; }else { return [ [''].join(''), [''].join(''), [''].join('') ]; } } //This is the Sub-Topic Menu that is display in the Left Navigation. //This function displays a Right Arrow indicating that there is a Sub-Sub-Topic flyout menu. function leftwrap_subArrowRight (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ [''].join(''), [''].join(''), [''].join('') ]; }else { return [ [''].join(''), [''].join(''), [''].join('') ]; } } //This is the Sub-Sub-Topic Menu that is display in the Left Navigation. function leftwrap_subSub (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ '', '', '' ]; }else { return [ '', '', '' ]; } } //This is the Sub-Sub-Topic Menu that is display in the Left Navigation. //This function displays a Left Arrow indicating that this link is the current page being displayed. function leftwrap_subSubArrowLeft (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ [''].join(''), [''].join(''), [''].join('') ]; }else { return [ [''].join(''), [''].join(''), [''].join('') ]; } } //This is the Sub-Sub-Topic flyout menu. function leftwrap_subSubFlyout (text,icon,leftItemFlag,displaySecHeader){ if(displaySecHeader=='true'){ return [ '', '', '' ]; }else { return [ '', '', '' ]; } } // --> <table border="0" cellpadding="0" cellspacing="0" readability="1"><tr readability="3"><td readability="5"><p><strong class="recentlyViewedInside">Recently viewed articles:</strong><br/></p></td> </tr><tr><td> </td> </tr></table> <!-- End left column --> <!-- Begin center column --> <td width="94%" align="left" valign="top"> <!--ContentID=102730 --><table width="100%" border="0" readability="33.8989552472"><tr readability="67.7979104943"><td width="73%" align="left" valign="top" readability="6.56638176638"> <span class="pageTitle"> <span>Flashline 2012-44</span> </span> <span readability="1.02325581395"> <p> <span> <strong>Source: </strong></span> <span>PwC</span> <br/><span><strong>Author name: </strong></span> <span>Assurance services</span> </p> </span> <span> <p> <span> <strong>Published: </strong> <span>11/09/2012</span> </span> </p> </span> <span readability="6"> <p><span><strong>Summary:</strong><br/><!---------- Long Summary Start (if long summary is null display short summary) --><cfodirect><span>PwC's weekly alert highlighting current financial reporting developments (including accounting, auditing and regulatory matters). This week's topics include:</span> <ul><li type="disc"><span>In brief: FASB moving forward on ?going concern? standard</span> </li><li type="disc"><span>Dataline: Implications to hedge accounting of changes to derivative counterparties or hedging relationships</span> </li><li type="disc"><span>BoardroomDirect ? November 2012</span> </li><li type="disc"><span>IFRS news ? November 2012</span> </li><li type="disc"><span>FASB extends disclosure framework comment period to November 30</span> </li><li type="disc"><span>FASB meetings and project updates</span> </li><li type="disc"><span>IASB finalizes definition of an ?investment entity?</span> </li><li type="disc"><span>IFRS Foundation publishes proposals to create an accounting standards advisory forum</span> </li><li type="disc"><span>Enhanced Disclosure Task Force issues Report on bank risk disclosures</span> </li><li type="disc"><span>AICPA seeks feedback on its proposed Financial Reporting Framework for small- and medium-sized entities</span> </li><li type="disc"><span>CAQ publishes highlights of September 25 SEC Regulations Committee meeting</span> </li><li type="disc"><span>IAASB issues Q&As on quality control standard</span></li></ul></cfodirect><!--Download full article and link to full article text--><!-- Add copyright statement if there is no body field and is PwC article --><!-- Standard/Custom disclaimer added 2.1, BR91 (08/14/2007 SJL) --><br/></span></p> </span> <!-- Long Summary End --> <p> <span><strong>Full article:</strong></span> </p><hr/><br/><!-- Article Body Start --><span id="contentLink" readability="106.260704728"> <cfodirect readability="165.710526316"><b><i><span>PwC</span></i></b><p><b><i><span>In brief: FASB moving forward on ?going concern? standard</span></i></b></p><p><span>Years after adding the going concern project to its agenda, the FASB took a significant step forward at its November meeting toward developing a new going concern standard. With the stated objectives of bringing increased discipline, structure, and consistency to existing disclosure practices, the FASB decided to require management to formally perform going concern assessments and provide related footnote disclosures. This </span><i><u><span>In brief</span></u></i><i><span> </span></i><span>article provides an overview of the FASB's key decisions and what's next.</span></p><p><b><i><span>Dataline: Implications to hedge accounting of changes to derivative counterparties or hedging relationships</span></i></b></p><p><span>Market protocols for derivatives may be changing in the near future. Financial reform legislation could make novations (in this case, substitution of counterparties to a contract) more common as over-the-counter (OTC) transactions are migrated to central exchanges. In anticipation of these changes, the International Swaps and Derivative Association (ISDA) asked the SEC?s Office of the Chief Accountant if the novation of a bilateral OTC derivative contract to a central counterparty "on the same financial terms" would require the designation of a new hedging relationship. The SEC staff responded that it does not object, under certain limited circumstances, to a conclusion that, for accounting purposes, the original contract has not been terminated and replaced with a new derivative contract, nor would the staff object to the continuation of the existing hedging relationship, provided that the other terms of the contract have not been changed.</span></p><p><u><span>Dataline 2012-16</span></u><span> discusses the SEC staff's response and looks at the implications to hedge accounting of changes to derivative counterparties or hedging relationships.</span></p><p><b><i><span>BoardroomDirect ? November 2012</span></i></b></p><p><span>The November edition of </span><i><span>BoardroomDirect</span></i><i><span> </span></i><span>highlights the release of PwC?s book </span><i><span>Directors and IT - What Works Best</span></i><i><sup><span>TM</span></sup></i><span>. This book offers an IT Oversight Framework for directors designed to bridge the ?IT confidence gap.? Other items featured this month include (1) board oversight risks related to income tax accounting, (2) Nasdaq's and New York Stock Exchange's new listing standards for compensation committees, (3) Institutional Shareholder Services' proposed recommendation policy changes for the 2013 proxy season, and (4) a group of seven organizations' release of a new evaluation tool for external auditors.</span></p><p><b><i><span>IFRS news ? November 2012</span></i></b></p><p><span>The November issue of </span><i><u><span>IFRS news</span></u></i><span> looks at (1) IASB exemption from consolidating investment entities, (2) PwC partner Peter Holgate's personal view of criticisms of IFRS, (3) revenue update, (4) insurance contracts ? proposal re-exposed, and (4) IFRS Foundation response to SEC 'work plan.' Also included?know your IFRS 'ABC' with our new questions-and-answers series. This month: A is for 'associates'.</span></p><p><b><i><span>Financial Accounting Standards Board (FASB)</span></i></b></p><p><b><i><span>FASB extends disclosure framework comment period to November 30</span></i></b></p><p><span>The FASB </span><u><span>announced</span></u><span> that is has extended the deadline for commenting on its Invitation to Comment, </span><i><span>Disclosure Framework</span></i><span> to November 30, 2012. The FASB decided to extend the deadline to provide those affected by Hurricane Sandy more time to submit their feedback.</span></p><p><span>In July 2012, the FASB issued the Invitation to Comment on developing an overarching framework to use in establishing requirements for disclosures in the notes to the financial statements. That paper asks for stakeholder input on ways to improve effectiveness of disclosures in notes to financial statements of public, private, and not-for-profit organizations.</span></p><p><b><i><span>FASB meetings and project updates</span></i></b></p><p><b><span>Meeting summary:</span></b><span> The FASB held the following board meetings over the past week:</span> </p><ul type="disc"><li><span>The FASB met on November 6 and discussed its projects on (1) liquidation basis of accounting and (2) consolidation: policy and procedures. See the </span><u><span>FASB?s website</span></u><span> for a summary of the decisions reached at the meeting.</span> </li><li><span>The FASB met on November 7 and discussed its projects on (1) going concern, (2) accounting for financial instruments: liquidity and interest rate disclosures, and (3) transfers and servicing: repurchase agreements and similar transactions. See the </span><u><span>FASB?s website</span></u><span> for a summary of the decisions reached at the meeting. [Note: Also see PwC?s </span><i><span>In brief </span></i><span>article above on the FASB?s discussion of a new standard for going concern.</span></li></ul><b><span>Next open board meeting:</span></b><span> The FASB?s next open board meeting is scheduled for November 14. The board plans to discuss its projects on (1) presentation of comprehensive income: reclassification out of accumulated other comprehensive income, (2) technical corrections (next phase), and (3) insurance contracts. See the </span><u><span>FASB?s website</span></u><span> for more information on the meeting.</span><p><b><span>Project updates:</span></b><span> The FASB has updated the following project summaries:</span> </p><b><i><span>International Accounting Standards Board (IASB)</span></i></b><p><b><i><span>IASB finalizes definition of an ?investment entity?</span></i></b></p><p><span>The IASB issued </span><u><span>amendments</span></u><span> to existing guidance to define an ?investment entity.? The purpose of the amendments is to provide an exception for such entities from the existing IFRS requirement to consolidate certain subsidiaries. Investment entities will instead report all investments at fair value through profit or loss. The amendments also introduce new disclosure requirements for an investment entity's unconsolidated interest in a subsidiary.</span></p><p><span>See PwC?s </span><i><u><span>In brief</span></u></i><i><span> </span></i><span>article for an overview of the IASB's amendments. It also includes a summary of significant differences between the IASB's final IFRS guidance and the FASB?s tentative decisions to date in its US GAAP project on investment entities.</span></p><p><b><i><span>IFRS Foundation publishes proposals to create an accounting standards advisory forum</span></i></b></p><p><span>The IFRS Foundation published for public comment a </span><u><span>proposal</span></u><span> to create a new advisory group to the IASB consisting of national accounting standard-setters and regional bodies with an interest in financial reporting. The creation of such an advisory group was one of the main recommendations of the IFRS Foundation Trustees? strategy review, published in February 2012. The principle purpose of the new advisory group, to be known as the Accounting Standards Advisory Forum (ASAF), is to provide technical advice and feedback to the IASB.</span></p><p><span>Comments on the proposal are requested by December 17, 2012.</span></p><p><b><i><span>Enhanced Disclosure Task Force issues Report on bank risk disclosures</span></i></b></p><p><span>The UK's Financial Stability Board (FSB) announced the release of the Enhanced Disclosure Task Force (EDTF) report titled </span><i><u><span>Enhancing the Risk Disclosures of Banks</span></u></i><span> </span><span>(the Report)</span><i><span>.</span></i><span> The EDTF was formed at the initiative of the FSB in May 2012 to investigate ways to improve the quality of risk disclosures for banks. The Report includes a number of recommendations aimed at enhancing the clarity, comparability and timeliness of information that banks provide to their investors. The IASB recently started a revision of its Conceptual Framework and plans to consider the EDTF recommendations as it develops new financial reporting disclosure principles.</span></p><p><span>Also, read the</span><span> </span><u><span>IASB</span></u><span> and the </span><u><span>FASB</span></u><span> statements on the EDTF Report.</span></p><p><b><i><span>American Institute of Certified Public Accountants (AICPA)</span></i></b></p><p><b><i><span>AICPA seeks feedback on its proposed Financial Reporting Framework for small- and medium-sized entities</span></i></b></p><p><span>The AICPA issued an </span><u><span>exposure draft</span></u><span> of its proposed Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs). The FRF for SMEs is intended to provide a financial reporting alternative for private companies not required to prepare US GAAP financial statements. It is a self-contained, special purpose framework that uses historical cost as its primary measurement basis. The AICPA requests that preparers, auditors, and users of the financial statements of privately owned SMEs submit comments on the proposed framework by January 30, 2013.</span></p><p><span>See PwC?s </span><i><u><span>In brief</span></u></i><span> article highlighting the key features of the proposed framework.</span></p><p><b><i><span>CAQ publishes highlights of September 25 SEC Regulations Committee meeting</span></i></b></p><p><span>The AICPA?s Center for Audit Quality (CAQ) SEC Regulations Committee meets periodically with the staff of the SEC to discuss emerging financial reporting issues relating to SEC rules and regulations. </span><u><span>Highlights of the September 25</span></u><span> meeting are now available.</span></p><p><span>Numerous financial reporting matters were discussed during the meeting, including (1) fair value disclosures, (2) the JOBS Act, (3) recommendations by the SEC Advisory Committee on Small and Emerging Businesses, (4) confidential reviews of initial registration statements, (5) rulemaking for conflict minerals and extractive industry payments, (6) the Iran Threat Reduction and Syria Human Rights Act of 2012, and (7) the contractual obligations table presentation.</span></p><p><b><i><span>International Federation of Accountants (IFAC)</span></i></b></p><p><b><i><span>IAASB issues Q&As on quality control standard</span></i></b></p><p><span>IFAC's International Auditing and Assurance Standards Board (IAASB) has published a </span><u><span>Q&A document</span></u><span> that addresses how the design of International Standard on Quality Control 1, </span><i><span>Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements</span></i><span> (issued by the IAASB under the Clarity Project) enables it to be applied in a manner proportionate with the nature and size of a firm.</span></p><p><b><span>Edited by:<br/></span></b><br/><span>Brad Mescher</span><br/><span>Director</span><br/><span>Phone: 1-973-236-7261</span><br/><span>Email: </span><u><span>brad.mescher@us.pwc.com</span></u></p><p><span>Saira Gilani</span><br/><span>Senior Manager</span><br/><span>Phone: 1-973-236-5811</span><br/><span>Email: </span><u><span>saira.s.gilani@us.pwc.com</span></u><br/><span>________________________________________________________________________________________________</span></p><p><i><span>Flashline </span></i><span>is a weekly alert highlighting current financial-reporting developments (including accounting, auditing and regulatory matters) and is produced by the National Professional Services Group of PwC. This publication has been prepared for general information on matters of interest only, and does not constitute professional advice on facts and circumstances specific to any person or entity. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. The information contained in this material was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. PwC, its members, employees and agents shall not be responsible for any loss sustained by any person or entity who relies on this publication.</span><br/></p><p>? 2012 PricewaterhouseCoopers LLP, a Delaware limited liability partnership. All rights reserved. PwC refers to the United States member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.</p> <p> <map name="n5E44A.Body.0.903A"></map><img src="http://cfodirect.pwc.com/CFODirectWeb/images?img=0.5960.gif&content=MSRA-8ZVGHU&seq=1" width="172" height="222" align="left" usemap="#n5E44A.Body.0.903A" border="0"/></p></cfodirect></span> <!-- Add full artile download link--> <span> <br/><img src="http://cfodirect.pwc.com/CFODirectWeb/resources/newimages/download_article.gif;jsessionid=JP5wQdpFjp01dxLBfGFXtchhyp5qJq8RpmMcWp9hNG4qqpM0kvM7!-1011857302" alt="View this article in full"/> ? 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Beyond financial audits, we also provide internal control audits, business and performance reporting, and social, environmental, and other compliance reviews.</span> </p><p><span>Find out more</span> </p></td> </tr></table> <!-- End right Portlet 02 --> <!-- End right Portlet 03 --> <!-- End right Portlet 04 --> <!-- Begin right Portlet 05 --> <!-- End right Portlet 05 --> <!-- Begin right Portlet 06 --> <!-- End right Portlet 06 --> </td> </tr></table><!-- FR245:Move global footer to follow end of articles --><br/><hr noshade="noshade"/><span class="small"> ? 2000-2012 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Legal Disclaimer, Copyright, About site provider, Terms and Conditions and Privacy Statement. Click on Contact us if you have any questions. </span> <!-- global footer --> </td> <!-- End center column --><p>Source: <a href="http://cfodirect.pwc.com/CFODirectWeb/Controller.jpf?ContentCode=MSRA-8ZVGHU&rss=true">http://cfodirect.pwc.com/CFODirectWeb/Controller.jpf?ContentCode=MSRA-8ZVGHU&rss=true</a></p><p><a href="http://www.boyzone.co.za/blogs/entry/Leading-Fashion-Designers-Make-The-2012">death race</a> <a href="http://www.animaspace.com/blogs/entry/The-Actual-Advantages-Of-Wearing-Appropriate">buffet rule</a> <a href="http://uniteusnations.com/blogs/entry/Civil-Battle-Uniforms-Top-10-Things-TO-DO">carlos santana</a> <a href="http://universe-24.com/blogs/entry/Added-Benefits-Of-School-Uniforms-For">baa</a> <a href="http://ur-social.com/blogs/entry/Facts-Against-School-Uniforms">dodgers triple play</a> <a href="http://www.agatube.com/read_blog/258611/nursing-uniforms-thru-the-years">samoyed</a> <a href="http://vibrasocial.com/blogs/entry/Positive-Aspects-Of-School-Uniforms">kenny powers</a> </p> <div style='clear: both;'></div> </div> <div class='post-footer'> <div class='post-footer-line post-footer-line-1'> <span class='post-author vcard'> Posted by <span class='fn' itemprop='author' itemscope='itemscope' itemtype='http://schema.org/Person'> <meta content='https://www.blogger.com/profile/09862456182685343660' itemprop='url'/> <a class='g-profile' href='https://www.blogger.com/profile/09862456182685343660' rel='author' title='author profile'> <span itemprop='name'>campanellajanette99</span> </a> </span> </span> <span class='post-timestamp'> at <meta content='http://laird-filth.blogspot.com/2012/11/flashline-2012-44.html' itemprop='url'/> <a class='timestamp-link' href='http://laird-filth.blogspot.com/2012/11/flashline-2012-44.html' rel='bookmark' title='permanent link'><abbr class='published' itemprop='datePublished' title='2012-11-09T21:39:00-08:00'>9:39 PM</abbr></a> </span> <span class='reaction-buttons'> </span> <span class='post-comment-link'> <a class='comment-link' href='http://laird-filth.blogspot.com/2012/11/flashline-2012-44.html#comment-form' onclick=''> No comments: </a> </span> <span class='post-backlinks post-comment-link'> </span> <span class='post-icons'> <span class='item-control blog-admin pid-1455652484'> <a href='https://www.blogger.com/post-edit.g?blogID=1981305296144672303&postID=7504787307812773249&from=pencil' title='Edit Post'> <img alt='' class='icon-action' height='18' src='https://resources.blogblog.com/img/icon18_edit_allbkg.gif' width='18'/> </a> </span> </span> <div class='post-share-buttons goog-inline-block'> <a class='goog-inline-block share-button sb-email' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=7504787307812773249&target=email' target='_blank' title='Email This'><span class='share-button-link-text'>Email This</span></a><a class='goog-inline-block share-button sb-blog' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=7504787307812773249&target=blog' onclick='window.open(this.href, "_blank", "height=270,width=475"); 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return false;' target='_blank' title='BlogThis!'><span class='share-button-link-text'>BlogThis!</span></a><a class='goog-inline-block share-button sb-twitter' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=3398990088679539266&target=twitter' target='_blank' title='Share to Twitter'><span class='share-button-link-text'>Share to Twitter</span></a><a class='goog-inline-block share-button sb-facebook' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=3398990088679539266&target=facebook' onclick='window.open(this.href, "_blank", "height=430,width=640"); return false;' target='_blank' title='Share to Facebook'><span class='share-button-link-text'>Share to Facebook</span></a><a class='goog-inline-block share-button sb-pinterest' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=3398990088679539266&target=pinterest' target='_blank' title='Share to Pinterest'><span class='share-button-link-text'>Share to Pinterest</span></a><div class='goog-inline-block google-plus-share-container'><g:plusone source='blogger:blog:plusone' href='http://laird-filth.blogspot.com/2012/11/work-at-home-part-time-job-franchise.html' size='medium' width='300' annotation='inline'/></div> </div> </div> <div class='post-footer-line post-footer-line-2'> <span class='post-labels'> </span> </div> <div class='post-footer-line post-footer-line-3'> <span class='post-location'> </span> </div> </div> </div> </div> </div></div> <div class="date-outer"> <h2 class='date-header'><span>Thursday, November 8, 2012</span></h2> <div class="date-posts"> <div class='post-outer'> <div class='post hentry uncustomized-post-template' itemprop='blogPost' itemscope='itemscope' itemtype='http://schema.org/BlogPosting'> <meta content='http://static2.businessinsider.com/image/5097f687eab8ea3772000008/.jpg' itemprop='image_url'/> <meta content='1981305296144672303' itemprop='blogId'/> <meta content='6478127527665635507' itemprop='postId'/> <a name='6478127527665635507'></a> <h3 class='post-title entry-title' itemprop='name'> <a href='http://laird-filth.blogspot.com/2012/11/bruce-schneier-on-mobile-security.html'>Bruce Schneier On Mobile Security - Business Insider</a> </h3> <div class='post-header'> <div class='post-header-line-1'></div> </div> <div class='post-body entry-content' id='post-body-6478127527665635507' itemprop='description articleBody'> <p><span><em><img alt="CDW" border="0" src="http://static2.businessinsider.com/image/5097f687eab8ea3772000008/.jpg" title="CDW" width="90" />This is the last of the four-part "Tech Security Intelligence" series. This series explores the evolution of technology security and how it impacts the workplace. "Tech Security Intelligence" is brought to you by CDW.</em></span></p>As we all buy smartphones and use the cloud, we are doing something that's never been done before: trusting a few big IT companies with our lives.? That's not necessarily in our best interest, but we have no choice. <p>So says world-famous security expert Bruce Schneier.</p> <p>Schneier's latest book, "Liars and Outliers," looks at the psychology needed to keep humans safe.</p> <p>Business Insider talked with Schneier and heard his thoughts. He told us:</p> <ul><li><strong>Smartphones change everything.</strong>? A few big companies, like Apple and Google, have gained an alarming amount of control because they own the the device and store the data. "I call it 'feudal security,' where you pledge your allegiance to a company and in return they keep you safe."</li> </ul><ul><li><strong>One step forward, two steps back.</strong>? Despite all the advances in computer security, we are less safe than we were 10 years ago.</li> </ul><ul><li><strong>Social media may be a scapegoat.</strong> Yes, there have been some highly visible episodes of Facebook and Twitter hacking, but there's no clear evidence that they make us less safe or inherently threaten our privacy. "In a lot of ways this is a new social experiment," he says.</li> </ul><p>Despite all of that, Schneier is not in mortal fear for our digital lives. The higher risk of getting hacked is just a natural consequence of all the cool new tech we now have.</p> <p>"I don't think it's depressing," he says.?"It's just reality. Complexity gives us great things."</p> <p>Still, people need to understand that choosing a smartphone isn't just about choosing a device. It's about putting a whole lot of trust into the vendor that owns the operating system. And that trust has not yet really been deserved.</p> <p>Here is a lightly edited transcript of the conversation.</p> <p><strong>Business Insider: </strong>Are people at more risk from computer crime today than, say, a decade ago?</p> <p><strong>Bruce Schneier: </strong>Sure. That's obvious. There are more people using computers.</p> <p><strong>BI: </strong>But a decade ago, we were running Windows XP and there have been a whole lot of security developments since then. Have none of these worked?</p> <p><strong>BS</strong>: It doesn't matter if they've worked. Things are getting more secure faster. So yes. The new version of Windows is better than XP. It's more secure. On the other hand, there are 10 times more people out there with computers and they are doing more online. So even though security is improving, things are getting worse faster, so we're losing ground even as we improve.</p> <p><strong>BI</strong>: Does social media trick us into a false sense of security, into sharing things that could be dangerous to us when exposed to a wider circle?</p> <p><strong>BS</strong>: For some people, yes. But if you look at what people are sharing on Facebook it's often not intimate things. In a lot of ways this is a new social experiment. We kind of don't know the answers. The risks are greater,? fundamentally because of the complexity of systems. Gasoline doesn't flow unless it comes across the ocean and is put in a bunch of trucks and taken to gas stations and gets pumped out. If anything of those things break, the system breaks down. When you had horses, things were more simple. The inherent complexity in the system makes things less secure.</p> <p>And in comparing things now to 10 years ago, things have gotten more complex.</p> <p><strong>BI: </strong>That's depressing. Is there something optimistic about the future to counter that thought?</p> <p><strong>BS</strong>: I don't think its depressing.<strong></strong> It's just reality. Complexity gives us great things.</p> <p><strong>BI: </strong>What security problems are you working on now?</p> <p><strong>BS</strong>: What I'm thinking about now is the cloud. The cloud has great benefits and some new risks. And I'm thinking about iPhones and iPads because they are a very different risk.</p> <p><strong>BI: </strong>What's different with security of smartphones compared to PCs?<strong><br /></strong></p> <p><strong>BS</strong>: The endpoints are changing and where you store your data is changing. The endpoints are now these consumer devices where we have much less control, and the data is no longer in your computer, it's in the cloud somewhere.</p> <p>With the iPhone, you have no control over security. Apple has control. These devices are extremely portable and powerful and the security model is very different. You can't install antivirus software on an iPhone. You are not allowed to. You have to trust Apple.</p> <p><strong>BI: </strong>So, you're saying instead of an IT professional controlling security, it's now in Apple's hands??</p> <p><strong>BS</strong>: An Apple or a Google. I call it "feudal security," where you pledge your allegiance to a company and in return they keep you safe.</p> <p>Think about someone using an Android phone. She uses Gmail, she uses Google Docs, all this stuff is kept safe by Google. She doesn't know how, she can't affect it. She has to trust Google and in return, Google keeps her safe.</p> <p>We know there are problems, like the big problem with Apple backup passwords a few months ago. Last week, there was a problem with Facebook exposing data. It doesn't mean they will always do a good job, but you have to trust them, because you have no choice.</p><p>Source: <a href="http://www.businessinsider.com/bruce-schneier-apple-google-smartphone-security-2012-11">http://www.businessinsider.com/bruce-schneier-apple-google-smartphone-security-2012-11</a></p><p><a href="http://socialkin.com/index.php?do=/Fred46/info/">micron ceo</a> <a href="http://talk.sanskritcentral.com/giuseppe2q">glenn miller</a> <a href="http://tkd360.com/index.php?do=/profile-228/info/">who do you think you are</a> <a href="http://unado.co.ke/Mose7S/info/">superpac</a> <a href="http://www.aaomile.com/index.php?do=/profile-135/info/">steve appleton</a> <a href="http://www.advertisinginflatable.com.au/blog/link/100">bishop eddie long</a> <a href="http://www.cexita.com/AdanKim/info/">madonna give me all your luvin video</a> </p> <div style='clear: both;'></div> </div> <div class='post-footer'> <div class='post-footer-line post-footer-line-1'> <span class='post-author vcard'> Posted by <span class='fn' itemprop='author' itemscope='itemscope' itemtype='http://schema.org/Person'> <meta content='https://www.blogger.com/profile/09862456182685343660' itemprop='url'/> <a class='g-profile' href='https://www.blogger.com/profile/09862456182685343660' rel='author' title='author profile'> <span itemprop='name'>campanellajanette99</span> </a> </span> </span> <span class='post-timestamp'> at <meta content='http://laird-filth.blogspot.com/2012/11/bruce-schneier-on-mobile-security.html' itemprop='url'/> <a class='timestamp-link' href='http://laird-filth.blogspot.com/2012/11/bruce-schneier-on-mobile-security.html' rel='bookmark' title='permanent link'><abbr class='published' itemprop='datePublished' title='2012-11-08T01:37:00-08:00'>1:37 AM</abbr></a> </span> <span class='reaction-buttons'> </span> <span class='post-comment-link'> <a class='comment-link' href='http://laird-filth.blogspot.com/2012/11/bruce-schneier-on-mobile-security.html#comment-form' onclick=''> No comments: </a> </span> <span class='post-backlinks post-comment-link'> </span> <span class='post-icons'> <span class='item-control blog-admin pid-1455652484'> <a href='https://www.blogger.com/post-edit.g?blogID=1981305296144672303&postID=6478127527665635507&from=pencil' title='Edit Post'> <img alt='' class='icon-action' height='18' src='https://resources.blogblog.com/img/icon18_edit_allbkg.gif' width='18'/> </a> </span> </span> <div class='post-share-buttons goog-inline-block'> <a class='goog-inline-block share-button sb-email' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=6478127527665635507&target=email' target='_blank' title='Email This'><span class='share-button-link-text'>Email This</span></a><a class='goog-inline-block share-button sb-blog' 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content='1981305296144672303' itemprop='blogId'/> <meta content='9209217168126211928' itemprop='postId'/> <a name='9209217168126211928'></a> <h3 class='post-title entry-title' itemprop='name'> <a href='http://laird-filth.blogspot.com/2012/11/food-addiction-sandis-self-improvement.html'>Food Addiction | Sandis Self Improvement Blog - Bergisaias&#39;s blog</a> </h3> <div class='post-header'> <div class='post-header-line-1'></div> </div> <div class='post-body entry-content' id='post-body-9209217168126211928' itemprop='description articleBody'> <p>Hello</p> <p>My blog has been cheerfully shallow lately, as I focus on a drawing challenge and don?t really have much else to say. ?But I do feel dishonest, because the occasional ?healthy Monday? post doesn?t really tell you what is going on with me, and doesn?t explain the weight gain you will see if you go to my weight page. ?I?m moving away from my goal weight, in the opposite direction, and letting it happen.</p> <p>I don?t think I?m an emotional eater, but I am finding that I am certainly a compulsive one. ?I think about food all the time, and after my healthy Monday last week and a relatively healthy Tuesday, on Wednesday I found myself in a chocolate shop. ?No, I didn?t find myself there, I deliberately went there. ?I bought a couple of bags of chocolates, and was easily convinced at the counter to buy some chocolate bars on impulse as well, which they had chopped up for taste testing and had on sale. ?A bag of chewy caramels, a bag of blackberry licorice chocolate drops, and two raspberry white chocolate bars. ?Many, many calories, and I had them in my desk drawer ? they lasted only until about lunchtime the next day.</p> <p>Dinners this week have included KFC burgers and chips, pizza with garlic bread, and fried chicken and chips from the local chicken shop. ?This is not the kind of nutrition required by a person who has a goal weight of close to half her current body weight.</p> <p>Yet throughout this I don?t feel depressed, or even unhappy. ?I?ve been chipping away at my hobbies, getting exciting messages from friends (two babies born in two days ? both a little bit early) and enjoying life with Dave. ?We even both went out into the garden yesterday and pulled weeds, trimmed rose bushes, felt like we were achieving something! ?I certainly seem to fit into a food addiction category of some kind, but I?m not sure that I need to talk about it more or counsel my way out of it, if that makes sense.</p> <p>I do need to put in place proper discipline, proper plans, proper goals. ?I do need to stop impulsively visiting chocolate shops, donut shops, all the take away food shops that I am completely relaxed about entering. ?Symptoms of mine that do match food addiction and compulsive overeating include:</p> <ul><li>binge eating or uncontrollable eating, even when not hungry</li> <li>eating much more rapidly than normal</li> <li>eating alone due to shame or embarrassment</li> <li>feelings of guilt due to overeating</li> <li>awareness that eating patterns are abnormal</li> </ul><p>There are other symptoms too, like depression or mood swings, eating little in public, and others that I do not have. ?But this doesn?t mean I should be ignoring my behaviour. ?Okay, preoccupation with weight is one of the symptoms, but I should be preoccupied with my weight, I am morbidly obese! ?What I shouldn?t be, though, is preoccupied with my weight but letting it continue to increase.</p> <p>It is Monday morning, and because of the public holiday tomorrow I?ve taken a long weekend. ?I?m sitting here thinking about my day, what I have planned and what I have yet to plan. ?What I am going to do is have some breakfast and then write myself a proper grocery list, and plan some meals for the week. ?Part of the reason behind so much take away is that neither of us really plans ahead, we decide what we?re having for dinner when we?re on the way home from work, and the fridge contains nothing but some milk and condiments. ?Today I am going to head to the supermarket but NOT with an empty belly, and I shall not buy anything that is not on my list.</p> <p>Wish me well!</p> <p>Sandi</p> <p>?</p><p>Source: http://sandidolphin.wordpress.com/2012/11/05/food-addiction/</p><p>ketamine ground hogs day 2012 goundhog day punxsutawney facebook ipo facebook ipo egypt soccer riot </p><p>Source: <a href="http://bergisaias.typepad.com/blog/2012/11/food-addiction-sandis-self-improvement-blog.html">http://bergisaias.typepad.com/blog/2012/11/food-addiction-sandis-self-improvement-blog.html</a></p><p><a href="http://status.pspace.cz/notice/20452">Walking Dead Season 3 Episode 2</a> <a href="http://www.surfnz.com/statusnet/index.php/notice/6377">nascar</a> <a href="http://theallosaur.com/statusnet/notice/724973">celiac disease</a> <a href="http://thesocialscenemanchester.com/social/notice/88182">dancing with the stars</a> <a href="http://todayhub.com/micronet/notice/61539">san francisco giants</a> <a href="http://vidtown.com/tweet/notice/74194">politico</a> <a href="http://www.2comfy.com/index.php/notice/56237">Medal of Honor Warfighter</a> </p> <div style='clear: both;'></div> </div> <div class='post-footer'> <div class='post-footer-line post-footer-line-1'> <span class='post-author vcard'> Posted by <span class='fn' itemprop='author' itemscope='itemscope' itemtype='http://schema.org/Person'> <meta content='https://www.blogger.com/profile/09862456182685343660' itemprop='url'/> <a class='g-profile' href='https://www.blogger.com/profile/09862456182685343660' rel='author' title='author profile'> <span itemprop='name'>campanellajanette99</span> </a> </span> </span> <span class='post-timestamp'> at <meta content='http://laird-filth.blogspot.com/2012/11/food-addiction-sandis-self-improvement.html' itemprop='url'/> <a class='timestamp-link' href='http://laird-filth.blogspot.com/2012/11/food-addiction-sandis-self-improvement.html' rel='bookmark' title='permanent link'><abbr class='published' itemprop='datePublished' title='2012-11-07T21:46:00-08:00'>9:46 PM</abbr></a> </span> <span class='reaction-buttons'> </span> <span class='post-comment-link'> <a class='comment-link' href='http://laird-filth.blogspot.com/2012/11/food-addiction-sandis-self-improvement.html#comment-form' onclick=''> No comments: </a> </span> <span class='post-backlinks post-comment-link'> </span> <span class='post-icons'> <span class='item-control blog-admin pid-1455652484'> <a href='https://www.blogger.com/post-edit.g?blogID=1981305296144672303&postID=9209217168126211928&from=pencil' title='Edit Post'> <img alt='' class='icon-action' height='18' src='https://resources.blogblog.com/img/icon18_edit_allbkg.gif' width='18'/> </a> </span> </span> <div class='post-share-buttons goog-inline-block'> <a class='goog-inline-block share-button sb-email' href='https://www.blogger.com/share-post.g?blogID=1981305296144672303&postID=9209217168126211928&target=email' target='_blank' title='Email 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