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Sen. John Kuehn

Sen. John Kuehn

District 38

Central to all tax reform proposals are the changes required to compensate for decreased revenue created by a tax cut. The most simple and obvious solution is to reduce spending in direct proportion to the amount of any tax cuts. Another approach is to restrict the growth rate of spending, with the expectation that growth of the tax base will exceed the rate of spending, allowing for a reduction in the tax rate.

None of the current tax reform proposals currently being discussed publicly take either approach. Rather, they divert revenue from one form of tax to cover reductions in another tax. In order to fill the hole created by the diversion, the amount of diverted tax collected is increased. For example, one proposal would provide an income tax credit equal to 50 percent of the K-12 education portion of your property tax bill. No taxes are actually reduced. Rather, revenue collected by the state in the form of income and sales taxes would be credited to taxpayers in proportion to their property tax bill collected by local schools. The credit would be applied when taxpayers file their state income tax return. In order to cover over $1 Billion of credits that amount of additional sales or income taxes would be collected by the state.

Two revenue sources frequently targeted to increase state tax revenue to cover the cost of large scale tax shifts are tax incentives and tax expenditures. Tax incentives are specific reductions, credits, and exemptions paid to companies who enroll in programs intended to promote economic growth and development.  I have discussed them at length in previous columns this fall. (If you missed them, you can read them on my legislative website,

Tax expenditures are reductions to the base tax rate. An exemption of an item from sales tax, such as food or agricultural seeds, are considered a tax expenditure. Some organizations are exempt from all taxes, such as certain nonprofit, religious, or charitable organizations. They pay no property, sales, or income taxes.  Any tax deduction, exclusion, tax deferral, or credit also falls under the category of a tax expenditure.

Put simply, “tax expenditures” represent income not collected by the government because a law has specifically identified that good, service, or property as exempt. Generally accepted tax policy recognizes that a product should be taxed only once. Thus, components used in production of a good should not be subject to sales or property tax, only the final product. Other exemptions are intended to promote growth in certain industries, such as the exemptions on agricultural machinery and parts.

In even numbered years the Department of Revenue prepares a comprehensive “Tax Expenditures Report” that uses economic data to estimate how much revenue was not collected, categorized by each exemption created by statute. Smaller, more focused reports are produced annually that provide a closer detail of specific exemptions on a four year rotation.

Tax exemptions vary in their size, importance to the Nebraska economy, and purpose. Some are textbook examples of political rent seeking, such as sales tax exemptions for purchases made by zoos. Others represent a broad policy goal, such as exemptions on machinery, which promote agriculture and manufacturing, Nebraska’s two largest industries. Exemptions for charitable activities reflect our collect belief in rewarding altruism.

Lawmakers have different perspectives on who is “first in right” to the money not collected by tax exemptions. I believe the money belongs to the taxpayer, and the government should take only what is necessary. Others refer to tax exemptions as revenue owed the state, operating from the perspective the government is entitled to your money. Taxpayers need to carefully study tax reform proposals to insure that while additional money may be left in one pocket, the proposal may take even more money out of another pocket. In the end, you may have less net dollars than you had before.

The discussion of property taxes commonly references the taxes paid on the assessed valuation of real estate, including your home, buildings, land, and other improvements physically fixed to your property. One advocacy group and some state senators have recently been advocating for reform of the personal property tax system in Nebraska. Of the $3.9 Billion of property taxes collected, almost 6% of the total is assessed on personal property. Personal property includes all items owned that are not physically associated with a piece of real estate.

Under Nebraska law, intangible personal property–financial wealth in the form of stocks, bonds, cash, bank accounts, and contracts–has been exempt from taxation since 1967. Tangible personal property includes all other “things” owned, such as equipment. Most Nebraska taxpayers are unaware a tax exists on tangible personal property, likely because they do not pay personal property taxes.

A simple way to know if your family is impacted the personal property taxes is whether or not you prepare a depreciation schedule with your annual tax return.  Household goods, motor vehicles, personal items, and non-depreciable property are exempt from taxation. Therefore, unless you have a business, you are not paying taxes on personal property you own.

Not all items owned by a business are subject to the personal property tax.  Inventory for resale or materials used in production are exempt. In agriculture, livestock and grain inventory are not taxed. In 2015, the Nebraska Legislature passed a bill exempting the first $10,000 of taxable personal property from taxation for every business owner. All personal property owned by data centers, wind energy generators, and charities is also exempt from personal property tax.

Because the tax is assessed only on depreciable property, items are only taxed for the duration of their depreciated lifespan, which may or may not match the time of use or ownership. Unlike real estate which is valued at market rate, the value of personal property is determined by “net book value”. Items are depreciated over a period of three, five, seven, ten, fifteen, or twenty years, depending on the item. As each year passes, a depreciation factor is applied that reduces the value of the equipment over time. After the value of the item is fully depreciated, the tax no longer applies even if the property is still owned and used. Thus, the taxes paid over time always decrease for an item of personal property.

Because only property owned by business, and not even all property owned by all businesses, is subject to taxation, the distribution of personal property taxes across communities and different taxpayers is highly variable. To illustrate, neighboring farmers in the same county with similar sized operations may have very different property tax bills. A beginning farmer can qualify for an exemption of $100,000 per year for three years on their machinery. A farmer who regularly trades for new equipment will pay more property taxes than a farmer who owns similar equipment but of older age. A horse used by a ranching operation is not taxed, but an ATV is.

Similar variation is found among other businesses.  A restaurant that installs all new equipment will have a higher tax bill than a competitor who purchases used equipment. The same restaurant owner will pay less taxes over time on the same equipment as it depreciates in net book value, regardless of its functionality or potential for generating income.

As discussion about personal property tax reform continues, taxpayers must be careful to not confuse it with property taxes on their home, farmland, or improvements. Since not every taxpayer is subject to the tax, or even a majority of property tax payers, metrics based on population of a town or county such as “per capita” are of little value to the discussion.

All taxes deserve strict scrutiny and evaluation for the principles of simplicity, transparency, neutrality, and stability. Voters need to understand the nature of the personal property tax, including its application and exemptions, when deciding whether or not it is the top priority for reform among the mix of different taxes.

Advocacy groups and senators are exploring a number of different tax reform proposals for introduction during the next legislative session or possible ballot initiatives. Among the areas being discussed are changes to personal property, real estate, income, and sales taxes. Many of the proposals would involve changes to multiple taxes to balance the state budget and offset local property tax collections. As various groups begin promoting their favorite ideas, voters need to understand the full impact of each plan.

The principles of simplicity, transparency, neutrality, and stability can be applied to the various ideas to help taxpayers evaluate proposed changes to Nebraska’s current tax system. Two concepts currently being discussed involve providing refundable income tax credits for a portion of your property tax bill. One, known as the “50/50 plan”, proposes to refund 50% of the public school portion of your property tax bill, minus bonds, to your income tax liability. The other would refund 35% of your total property tax bill on your income taxes.

The use of state General Fund revenue to provide an income tax credit to offset property tax collections fails the simplicity standard. Schools collect $2.3 Billion in property taxes, including bonds. Under the “50/50” proposal, around $1 Billion of the General Fund would be refunded. Under the 35% proposal, $1.3 Billion of the $4.3 Billion currently collected by the General Fund would be refunded. Covering the refunds would require either a 25% reduction to existing General Fund programs or a 50% increase to the current total collections of either sales or individual income taxes. For a family to understand the net impact of the change to their own budgets requires calculating the increased taxes they will pay in either sales or income tax and compare it to their property tax liability. It is impossible for a family to know that impact with accuracy until after the policy has been passed and they have paid a year’s worth of taxes.

Using tax dollars collected and appropriated by the state to offset property taxes levied and spent by independent local boards fails the standard of transparency. Under both proposals, over $1 Billion of state General Fund spending would be dictated by local officials with no accountability to state lawmakers or residents in other communities. Local spending decisions made by board members in metro Omaha and Lincoln would be covered by taxpayers in District 38, while neither you nor your senator will have any influence or control over those spending choices. A clear line of sight between taxpayers and those who spend their money does not exist.

Neutrality is difficult to evaluate until full modeling of the tax shift proposed by the income tax refund proposals is completed by the Legislative Fiscal Office. It is assumed there will be a $1 Billion tax increase to fund the proposals. If applied to current sales and income tax policy, the increases will magnify any favoritism and carve outs that exist in the current system. If some existing exemptions are eliminated, the impact to any taxpayer will not be known until the specific exemptions are identified, further exacerbating the complexity of the proposals.

The long term stability of the income tax refund proposals is also an open question. The property tax crisis has been created by dramatic increases in local subdivision spending over recent years. Nothing in the proposals alters that pattern. In fact, past experience has demonstrated that increased state spending to cover local spending results in increased local spending. Both proposals set the impact on the state budget as a percentage of local property taxes levied, which state legislators have no control over. The long term stability of the state budget would be determined by the individual actions of all the local boards across the state, with no accountability at the state level. The level of the tax credit would need to be adjusted downward in a few years in order to balance the state budget if local budgets continue to grow at a rate greater than state revenues. Thus, the policy would not be stable in the long term.

Anyone who tells you a major tax change can be accurately explained in 30 seconds or less is being dishonest. In tax policy, “there is no such thing as a free lunch”. With so many tax proposals being discussed, voters will need to critically evaluate each and ask questions to understand the immediate and long term impact of the changes on their family and community.

As the legislative session approaches, the annual discussion about changes to Nebraska’s tax policy is again heating up. The traditional debate between reductions to income taxes, led primarily by corporate interests, and real estate property tax reform, led by agriculture interests, again takes center stage. This is not a new debate, as the same discussion dates back over 60 years. In 1966, two ballot initiatives were passed by Nebraska voters, one eliminating the state property tax and another authorizing state income tax. The result was the creation of Nebraska’s local property tax system, state sales tax, and the foundations of our state income tax system.

Promoting the tax discussion are a number of special interest and advocacy organizations lobbying for changes to current tax policy that support their objectives. The State Chamber of Commerce is currently on a multi-week, statewide tour of communities promoting their goal for income tax reform. Agriculture groups have been holding meetings in communities across the state proposing a number of tax shifts to reduce property taxes. Additionally, Nebraska’s two most active “think tanks”, funded by private donor dollars, have both held legislative symposiums with speakers that support their ideological views on tax policy. Marketing and media messaging from these various interest groups has dominated news and the public discussion.

Tax policy is a complex topic. A change to one tax has ripple effects that cascade through other taxes and programs. Every proposed change involves “winners” and “losers”.  That is, in absence of a reduction in taxes with a direct and equal reduction in the spending paid for by those taxes, reducing one tax means an increase in another. With every interest group lobbying for their particular constituency, it can be difficult for taxpayers to truly grasp what the impact of proposed changes will be. For that matter, it is difficult for me, as a state senator, to consistently cut through the clutter and have reliable data to get a clear picture of the total impact of proposed changes to tax policy.

As I approach tax policy proposals, there are a number of principles I use to evaluate them. Voters may find also them helpful for cutting through the political spin and assessing the merits of a tax change.  First, I look for simplicity. Many proposals involve complex transfers, calculations, and forecasts. Complexity creates opportunity for abuse of the tax code and makes it impossible for taxpayers to understand their tax liability. Second, I look for transparency. Policies that hide taxes or obscure how they are paid create a disconnect between taxpayers and how their dollars are spent. Third, I support tax policy that is neutral. Neutrality means that tax policy does not favor or punish one group or industry at the expense of another. Finally, I look at the stability of the tax policy. Wide swings in revenue create unpredictability in government services and programs.

You may notice one characteristic often mentioned in tax policy discussions is absent: fairness. The term “fair” is highly subjective and used so frequently for political spin it has no useful meaning in evaluating tax policy. A “fair” tax has become code for a tax somebody else has to pay. If the principles outlined are applied, the tax will not present an unethical burden on any single constituency.

Over the next several weeks, I will discuss the specific details of a number of tax proposals. Applying these four principles–simplicity, transparency, neutrality, and stability–we can cut through the rhetoric and politics and understand the true impact of various strategies for modernizing Nebraska’s tax system. Reasonable people can have different approaches and opinions to taxation. Nevertheless, it is important that all taxpayers have a clear understanding of how they are being taxed and why.

The need for strong quantitative, science reasoning and reading skills for high school graduates is greater today than ever before. Students who graduated in 2017 will have access to multiple forms of consumer credit, more options for healthcare, and a limitless quantity of information coming from multiple media platforms. Compared to when their parents entered college and the workforce, today’s graduates will need to understand increasingly complex financial instruments including retirement plans, insurance, and even credit cards. Improved medical technology comes with greater decision making for patients. With so much information and so many options available, the ability to carefully read and critically evaluate information is more important than ever before for making decisions for our families and communities.

Basic competency in math, reading, English, and science is not required only for high school graduates who intend to pursue a four-year college degree. Students entering vocational and skilled trades need a strong math and communication skills. All citizens, in order to be informed consumers, voters, and taxpayers, need to have competency in these skills.

Given this need, it is somewhat alarming to look at the recent results of ACT scores for 2017 high school graduates in Nebraska. It is a misconception to believe that the ACT is only valuable for students pursuing a four-year college degree. The modern ACT is far more than a memorization and recall standardized test. Today’s ACT is a sophisticated evaluation tool that assesses skill and competency in a wide variety of educational areas. Furthermore, the ACT has developed a series of metrics that effectively predict how prepared a student is for successful completion of an introductory college course using their ACT subtest scores.

College is not the best or only path for every high school graduate. However, every high school graduate in Nebraska should be prepared to have the option to pursue a two or four year degree if they so choose. While no single test or number can capture the full potential of a student, it is counterproductive to dismiss significant and well-researched data on student preparation and competency simply because it comes from a standardized test.

Of the 2017 graduating class, 84% of Nebraska students took the ACT. Of that population 99% indicated they would pursue some degree of education beyond high school, with 93% intending to pursue a bachelor’s degree or higher and 6% aspiring to an associate’s degree. Nebraskans should take pride in the high percentage of high school graduates who wish to pursue additional education and training beyond high school.

A challenge for many students in pursuing higher education is cost. Unfortunately, the 2017 Nebraska graduate performance on the ACT reveals that an overwhelming majority of them will be paying college tuition for coursework to gain competency in subjects they should have mastered in high school.

Using comprehensive data, the ACT has established baseline scores in four different areas of the ACT that predict a student will have a 75% chance of scoring a grade of C or better in an introductory college course. According to ACT data, only 28% of Nebraska’s graduates met that competency level in math, reading, science, and English. An almost equal number, 27%, failed to meet any of the readiness Benchmarks. Thus, over 1 in 4 Nebraska ACT test-taking graduates in 2017 are not prepared for college in any of the core areas.

This data is troubling for students and families concerned about the cost and affordability of higher education. Students who are not adequately prepared for their entry-level coursework will require remedial courses, for which they must pay tuition, to gain the necessary level of proficiency to be successful. If they do not catch up, success in further years of their education is less likely. Students who attempt but are not successful in college may incur student loan debt they must repay without the earnings advantage of a college degree.

“No fail” policies and grade inflation may boost high school graduation rates and improve students’ self-esteem, but they do not ensure all students will be adequately prepared to be successful citizens and have the opportunity to pursue the careers they choose. Nebraskans must expect more from their sizeable investment in public education.

In a fierce competition characterized as an “incentives arms race”, states aggressively compete against each other to recruit new companies. Companies considering expansion will pit states in a bidding war against each other, with larger and more attractive incentive packages offered to outbid other states. Among states in the Great Plains, both Iowa and Kansas are known for their aggressive recruiting offers, and South Dakota has been recognized internationally for its state support of biotechnology companies. The competition from border states ups the ante for Nebraska when attempting to attract new businesses.

I am opposed to government selectively favoring one business over another by creating inequitable tax policy. The state should not provide financial advantages to specific businesses that are not available to all. However, I also understand that Nebraska would be at a significant disadvantage compared to its neighboring states when recruiting new companies if state economic development incentives are abandoned altogether.

In my last two columns, I have discussed the complexity and challenges of Nebraska’s tax incentive programs, the largest of which is the Nebraska Advantage Act. There are practical statutory changes that can be made to help taxpayers understand what benefits they are providing to companies and their impact. Revisions to Nebraska’s suite of tax incentive programs should include simplification of the number of different programs, clarification of the intended goals of each program, collection of data that specifically addresses the intended outcomes, and creation of enrollment limits for fiscal protection.

First, Nebraska’s complex system of “advantage acts” needs to be simplified. Trying to succinctly describe Nebraska’s tax incentive programs is impossible given the diverse series of tiers, subprograms, and variations of the Advantage Act. For businesses considering growth in Nebraska this complicated system can be a deterrent. For taxpayers it is nearly impossible to see where those foregone tax dollars are going and their impact on the local economy. Collapsing the tiers into a few basic programs that meet well defined goals will be more transparent for prospective businesses and taxpayers alike.

Second, the purpose and intended outcomes of economic development incentive programs need to be clearly delineated in statute. Differences of opinion in the actual objective of Nebraska’s current programs still remain over a decade later. Specifically detailing if the tax incentives are intended to create new jobs, attract new businesses to Nebraska, encourage capital investment, promote business expansion in rural or economically distressed areas is necessary. Each of these has been cited as an outcome, but are not specified in statute. All stakeholders must be on the same page regarding the purpose of the incentive programs for them to be successful.

Third, it is imperative that the reporting requirements for companies participating in the tax incentive programs include data that is useful in evaluating them against their stated goals. As was identified in the Legislative Performance Audit of the Nebraska Advantage Act, many of the questions of importance to lawmakers, taxpayers, and business interests were unable to be answered because of lack of available data. This is a common challenge for incentive programs across the nation. Nebraska has been nationally recognized for its efforts in quantitative evaluation of the costs and impacts of its tax incentive programs. The Pew Charitable Trusts have referred to Nebraska as a “leader” in evaluation of tax incentives. We can build upon that strong foundation, especially if clearly articulated objectives are provided by the Nebraska Legislature.

Finally, establishing upper limits on the annual growth of the total tax incentives program can provide important fiscal protections for the state of Nebraska. With better data collected about the costs and benefits of the incentives, state lawmakers can set manageable, predictable upper limits regarding the size of these programs while taking into account all of the other complexities of Nebraska’s revenue and budget picture. The fiscal protections would not be used to restrict economic development, but rather to provide regular and comprehensive oversight of the net value of Nebraska’s economic development efforts.

Economic development tax incentive programs elicit strong passions among supporters and opponents alike. Regardless of current opinions about the Nebraska Advantage Act and its spinoffs, the potential value of these economic development tools cannot be dismissed. Through straightforward and practical statutory changes, Nebraska’s tax incentives can work for taxpayers and new businesses alike.

Evaluating Nebraska’s complicated and diverse tax incentives programs is a challenge. Although an accounting of tax credits and refunds earned by participating companies is straightforward, determining the impact of those incentives on the total revenue of the state and economic growth is not. Central to the difficulty in assessment is a lack of meaningful data that can be used to measure progress toward specific development goals.

In 2015, the Legislature adopted a requirement that each tax incentive program undergo a legislative performance audit every three years. Unlike a financial audit, performance audits assess the outcomes of program using concrete metrics measured toward specific policy goals. In 2016, the first performance audit report was issued. The overarching theme of the audit was the difficulty in measuring many of the stated intentions of the Nebraska Advantage Act.

A central finding of  the audit was the fact the expected standards of performance were not clearly outlined when the incentive programs were adopted. As a result, the data participating companies are required to report does not necessarily prove useful in evaluating whether or not the incentive programs are having their intended effect.

To illustrate, the Nebraska Advantage Act was promoted during debate as a program for job creation. However, the job creation required for qualification are FTEs, or full-time equivalents, not new full-time employees. Thus, a basic metric like identifying the number of new jobs created by companies through the incentive programs is impossible to determine. Companies are only required to create and report the number of equivalent positions. For example, a company could convert two part-time positions at 20 hours per week into full-time positions and count that as one full-time equivalent–even though no new position was created for a new employee. Additionally, determining how many jobs were created because of the state incentives versus jobs the company would have created through normal growth is impossible to determine using the standards for reporting required by the Advantage Act.

In light of these obstacles, a frequently cited statistic by both opponents and supporters of tax incentives, the cost per new job, is essentially meaningless. Depending on how the data is interpreted, the cost per FTE found by the performance audit could range anywhere from $24,500 to $320,000. Such a wide range makes it almost impossible to judge the merit of the current programs.

Job creation metrics are only one of the many challenges when evaluating the outcomes of Nebraska’s tax incentive programs. Many of the policy goals, such as recruitment of businesses new to Nebraska, growth of jobs in distressed areas, and the creation of high-wage jobs were not specifically detailed in the original legislation. Without intentions and objectives clearly delineated in statute, the subsequent programs do not require reporting of data or qualification of projects specific to those goals.

Significant criticism has been aimed at the cost of the incentive programs compared to legislative intentions when the programs were adopted. The original fiscal note prepared in 2005 during passage of the Advantage Act only projects the foregone revenue for the first two years following adoption. Transcripts of floor debate indicate the expected costs long term would run between $50 and $60 Million annually. While 2013 was a unique outlier, the economic model projections produced by the Department of Revenue through 2020 track close to that range. Given the challenges Nebraska has experienced with economic forecasting for revenues in recent years, the net revenue costs are not far out of line. Unfortunately, whether or not those costs are achieving the job growth, investment, and economic stimulus intended is currently impossible to determine with confidence.

As discussion continues about changes to the tax incentive programs, it will be critical to clearly state the intended outcomes and require reporting that enables accurate and reliable assessment of progress toward those goals. At minimum, statute should change to collect better data for existing programs going forward. Accurate information is vital to ensuring full accountability of Nebraska’s tax incentive programs.

Each year the Department of Revenue issues a report detailing the specifics of Nebraska’s tax incentive programs that target economic development and business growth. The annual release of these statistics renews discussion about the value and cost of Nebraska’s incentive programs by opponents and supporters alike. In addition to the revenue calculations and economic modelling provided annually by the Revenue Department, the Legislative Performance Audit Committee, which I chair, conducts detailed evaluations of the programs in light of the policy objectives established when they were passed into law.

Tax incentive programs elicit strong responses among proponents and opponents alike. Advocates argue for their necessity, and even expansion, to recruit new business and promote job growth in Nebraska. Opponents see the incentives as lost revenue that could be spent for other government programs. Discussion of both the pros and cons of Nebraska’s tax incentive programs is muddled by their complexity. Over the next several weeks, I will use this opportunity to provide constituents in District 38 with background on the various tax incentives, the evaluations of the programs, and the policy discussion around revisions or changes to Nebraska’s business incentives.

Although commonly referred to as an aggregate group, Nebraska has multiple economic development programs that provide tax incentives. The largest of these is the Nebraska Advantage Act, which became law in 2006. It replaced prior programs, including the Invest Nebraska Act, which stopped accepting new applicants. In addition to the main Nebraska Advantage Act, several smaller incentive programs focus on more specific economic targets. These include the Nebraska Advantage Rural Development Act, the Nebraska Advantage Microenterprise Tax Credit Act, and the Nebraska Advantage Research and Development Act.

Businesses are required to apply and qualify for the incentive programs. Each program has criteria for qualification of benefits, which vary between program and tier.  The Advantage Act alone has six separate tiers, with subdivisions of some tiers. The amount of capital investment, number of full time equivalent (FTE) jobs created, and wage levels all determine eligibility for an incentive program. Depending on the program, business have between 5-7 years to attain qualification for the program, can accumulate benefits over a 6-10 year period, and can carryover and collect earned benefits for a period of time after their entitlement period. A business can participate in an incentive program for a maximum life of 10-15 years, depending on tier and program.

The tax incentives provided are also quite variable, depending on the program. Qualified businesses can receive a direct refund of sales and use taxes that are paid for the purchase of personal property and aircraft. A portion of the total investment in the business, between 3 and 15%, can be earned as an investment credit.  These credits can be accumulated over years, and used to refund additional sales taxes, offset income taxes that are due, or reimburse for property taxes paid. Compensation credits can be earned, which are determined as a percentage of the total new full time equivalent jobs created each year, multiplied by the average wage of those new jobs. Thus, more new, higher paying jobs would earn the business more compensation credits. Those credits can be used of offset income tax withholding or income taxes due for those businesses. Credits earned do not have to be collected in a single year, can but can be applied over the span of the business’s participation in the program. Certain qualifying personal property can also receive an exemption from the business’s personal property tax liability.

As you can see, these programs defy a simple explanation and evaluation. As of 2016, 114 projects had qualified under the Nebraska Advantage Act alone since 2006. Those businesses earned $842 million in tax credits and collected $362 million of those qualified reductions. $473 million remain as outstanding credits capable of being collected in future years.

During that same 2006-2016 time span, the qualified projects of the Advantage Act made $7.4 Billion in new capital investment and created 13,993 new full time equivalent jobs in Nebraska. At the same time, $159 Million was provided in sales tax refunds, and $5.2 Billion of personal property value was given an exemption.

Evaluating the merits and drawbacks of these programs requires a deeper dive into the details of each specific program. In the coming weeks I will provide insight into the attempts to objectively evaluate these programs and determine whether or not they are meeting their intended objectives.

The “Mindset List” has been published every fall since 1998. Compiled by faculty of Beloit College in Wisconsin, the list details notable cultural, historical, and technological events from the year that college freshmen were born. Students entering college this fall were born in 1999, representing the last class to be born in the 20th century. They have never known a world without emojis or Humorous and written to convey the perspective of young adults entering college, the “Mindset List” provides a poignant reminder of how quickly American society, culture, and technology changes.

Although developed as a retrospective to provide a context of the past, looking back at previous Mindset Lists published over the last 19 years provides an important reminder of the need for long-term perspective. All too often policy discussions, especially those led by special interests, focus on immediate payoffs and benefits. This can come at the cost of sound, long-term policy decisions. The fate of property tax relief proposals in the last legislative session provide a perfect example of shortsighted decision making. Agricultural special interests rejected long-term structural changes to ag land valuation because it did not have an immediate effect. Sound tax policy was opposed and the long-term property tax relief for the future was lost.

Students entering college and vocational programs this fall will likely be working in jobs two decades from now using technologies we have not yet envisioned. When they began kindergarten 12 years ago, the iPhone was incomprehensible to most. Today they enter college with more technology in the palm of their hand then was available to the original Apollo astronauts when they landed on the moon. It is shortsighted and illogical for us to assume that the technologies and skills required for jobs in 2017 will be the same skills required for a successful career in 2037.

The emphasis on vocational skills and career readiness in K-12 and higher education has a valuable short-term goal and arises from good intentions. However, the dramatic changes demonstrated by the Mindset List reminds us that these programs should not substitute or crowd out an emphasis on strong intellectual and analytical skills. Proficiency in reading, strong quantitative skills, and problem-solving abilities enable and equip all students to learn and develop skills for success in their first jobs as well as throughout their careers and working life. Career readiness has become equated with a trade rather than a strong foundation for lifelong learning and career advancement.

As we seek to expand high skill manufacturing jobs and train students specifically for those roles, we must learn from the experience of our neighboring states. Communities in Iowa and Kansas have seen significant economic stress created by layoffs and plant closures. These are the very high-tech, high skill, high paying manufacturing jobs we are rushing to train students for in career academies and vocational programs. Despite having held highly technical positions, retraining for new jobs has proven costly and time consuming, in large part due to the need to remediate basic reading and quantitative skills in adult workers. The lack of a strong, comprehensive education has proven a barrier to successful reentry into new jobs.

Those of us over 40 find it difficult to comprehend that today’s young adults have no frame of reference for popcorn that couldn’t be popped in the microwave or rotary dial phones. My niece, who started kindergarten this year, will graduate high school using technologies and likely pursuing a career that does not even exist today. A comprehensive educational foundation will be vital to her future career success.

Short-term goals and immediate policy outcomes are important. However, they should not come at the price of future disadvantage. As we begin a new school year and marvel at how “things have changed” for this generation, we should be sure we are equipping all Nebraskans with the intellectual skills to be adaptable for whatever the future holds.

The past week the Revenue Department released the certified report for state revenue during July, the first month of the 2017 fiscal year. Tax collections were $7.6 million below the level projected in April by the Nebraska Economic Forecasting Advisory Board. This is the third consecutive month in which revenues did not meet projections since the Board lowered revenue expectations in April. This trend raises the possibility of modifications to the budget enacted during the past session that became effective on July 1st. Concluding my discussion over the past few weeks of the budget process, this week I will address how the budget can be modified after its adoption as law.

The state budget covers a two-year funding period, known as a biennial budget. Developed during 90-day legislative sessions held during odd numbered years, the budget covers two fiscal years that begin July 1 of each year. Although state dollars are appropriated to a specific fiscal year, it is general practice that funds not spent in the first fiscal year, known as reappropriations, roll over into the second fiscal year of the biennium. Adopting a balanced budget and meeting the statutory minimum reserve levels are required at the end of the two-year period, not at the beginning of the budget cycle, at the end of each fiscal year, or each month throughout.

The General Fund portion of the state budget is built to meet the revenue the state is predicted to collect by the Nebraska Economic Forecast Advisory Board. The revenue forecast is based upon analysis of economic models that attempt to predict consumer behavior, earnings of Nebraskans, and economic conditions both locally and nationally. If revenues do need meet forecast, spending must be reduced or money must be taken from other sources, like the rainy day fund, to make up the difference. Revenues in excess of forecast are automatically transferred to the Cash Reserve.

Although a budget is developed and adopted on a biennial basis, the “off year” involves the development and adoption of a “deficit budget”.  This does not mean that the budget is allowing spending by the state in a deficit balance, but rather that modifications are being made to a previously adopted budget. Special sessions can also be called to modify an existing budget.

In theory, off year adjustments to the budget would only address unforeseen expenses, differences from the revenue projections, and statutory changes. However, in recent years the deficit budget process has expanded to include new spending and additions to the base appropriations of some agencies. The expansion of this practice is more political than pragmatic. Deficit requests made to a previously adopted budget can obscure the total increase in spending an agency may request by breaking it up into two smaller requests, one at the beginning and one the second year of the biennium.

As was seen with LB 22 at the beginning of the last session, a deficit budget bill can be a vehicle to decrease spending to meet lower revenues. With the exception of state aid to K-12 public schools, agencies receive their appropriation in equal installments from the Department of Administrative Services at the beginning of each quarter of the of the fiscal year. If the distribution has already been made for the quarter, any reductions will be taken from the remaining distributions.  For example, if a deficit bill passed in the next session were to reduce an agency’s appropriation by 4%, it would all be taken from the remaining quarter of the fiscal year, meaning the agency would receive only 21% of its original appropriation on April 1st, rather than 25%.  In contrast, if the same 4% reduction were taken in a special session in October, a smaller reduced distribution would take place over the last two quarters of the year, with each being 23% of the original appropriation.

Since the state budget is a plan for spending, the plan changes as state revenues and government program needs change. This flexibility is needed, but should not be abused for political gain. The dynamic nature of the appropriations process requires careful attention by lawmakers and taxpayers alike.

Sen. John Kuehn

District 38
Room #2000
P.O. Box 94604
Lincoln, NE 68509
Phone: (402) 471-2732
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orion ORION: Limits & the DSS (Illustrated)

I am sending this material publicly because it is directly relevant to
the study of the DSS. The text is only 3-1/2 screens. On the other hand,
illustrations in ASCII are large. Sorry about the length, it comes with
the medium.

All writing systems, no matter their direction of writing, require a
Limit system. Limit systems, however, are a sub-system that forms a part
of a complete writing system.  There is one very important point which
must be addressed before we can discuss any one of the sub-systems in
a comprehensible and meaningful manner:  When it comes to scribes and
scribal practices, there is an enormous gap between theory and reality.

There is a distinction between system design and system performance.
They are two different domains and require different abilities. Scribes,
ancient or modern, do not design writing systems. They do not design
scripts and fonts. They do not decide which format or size to use.
Scribes learn the techniques of a writing system as taught - and apply
them. The concept of "scribal practices" is meaningless unless the term
refers specifically to the distinct, systematically applied differences
from the norms of a given writing system as designed that apply to an
individual scribe.

The implementation, that is, performance, of a writing system differs
with the available tools. However, whether we refer to a somone doing
the labor with stylus and clay tablet or a data entry operator with
keyboard and computer monitor, a scribe must learn the writing system -
the complete writing system. The materials have changed, but the training
techniques do not and cannot change. There are no differences in the basic
training techniques whether we refer to a Sumerian scribe learning over
700 graphs, plus system limits, sizes, and formats and the modern data
entry operator learning over 1000 key strokes to electronically perform
the same tasks. The end is the same: automatic responses stored in the
motor control area of the brain.  The student aspiring to become a
professional scribe remains a beginner, an apprentice, until the basic
techniques have been mastered.

We are dealing with concrete (sometimes literally) data. There is one
and only one premise when examining this material.

        Scribes never, never, repeat, NEVER include something
        unless it is a required part of the system that they
        have been trained to use.

If a scribe uses a variant form, he must. If a scribe writes some
symbols larger than another, he must. If a scribe places a symbol
on a different level, he must. Period.

With this clarification of the large difference between theory and
practice, we can turn to one of the sub-systems that are a necessary
part of a writing system: Limits.

There are three different limit systems used in Western writing systems:
bilinear, trilinear, and quattrolinear. The three limit systems have one
purpose in common: control of the power of the word.  They differ in how
they control words. Bilinear systems are designed to confine words; tri-
linear systems are designed to reproduce the spoken word. Bilinear limit
systems do not permit symbols to move around; trilinear limits are designed
to allow freedom of movement in order to indicate stress, duration, or
some other characteristic of speech.

Quattrolinear systems are merely trilinear systems moved downwards to
accommodate ascenders. Originally, before the politically motivated
Classicalizers-standardizers got into the act, quattrolinear systems
also record speech.

The majority of spoken waves occur in a central zone. Therefore, even
in trilinear systems, the majority of the symbols will appear in this
central zone. The term "essentially bilinear" is like "slightly pregnant"
or "more unique." Either someone is pregant or she is not; either
something is unique or it is not; limit systems are either bilinear
or they are not bilinear.

The following is a heavily stripped down summary.

Bilinear systems are simple to illustrate; today we call them capital
letters: ABCDEFGH.

Bilinear Limits:

                 O  OO
                O    OO
                O    OOO
                O     OOO
                O      OOO
Lower Limit    _O_______OOOo_____________

We call the modern standardized quattrolinear systems lowercase letters:

Trilinear systems must be seen to be understood. Like modern musical
notation (a reworking of an ancient trilinear limit system), the
graphic symbols move up and down and expand sideways. (They also include
variant forms of a graph which are intended to show the distinctions
between phones just as we mark the differences between whole, half,
and quarter notes. But this posting is about Limits.)

The symbols in trilinear limit systems hang from the Upper and Inner
limits. Trilinear limits originated back in Sumer along with writing.
They are clearly visible on a formal letter written for King Eannadu of
Lagash. They continued in use throughout the Northwest Semitic writing
systems and are used in early Greek systems. They appear on the Yadi
stele written in the Phoenician writing system. The trilinear limit
system is the limit system used in the DSS.

The Yadi text is excised, bas-relief, and cannot be reproduced exactly
in this media. Instead the Limit system is illustrated by line drawings.

Trilinear Limits:
(Examples from the Yadi Stele)

Upper Limit: ------------------------------------OO----oo-----
                                                  OO  OO   OO
Inner Limit  -----------OO---------OO----oo------- OOoO--oOO--
                        OO oO       OO  OO   OO    OOO oOO
                       OOOoo         OOoO  oOO    oO OO
                     oO OO            OOO oOO         OO
                       OOOoo        oO  OO             OO
                        OO oO            OO             OO
                        OO                OO             OO

Examples from:       Line 9, 14        Line 9        Line 2, 6, 9

What happens when standardization changes the limit system? Why, you
revert to ancient practices and go back to square one. You add exterior
indicators, such as accents and matres lectiones, of course.

Did trilinear systems disappear? Not at all. Cursive writing, even in
Rome, continued to use these limits. Christianity rejected the Roman
bilinear system as "pagan," instead, Christians took over the complete
Phoenician system. (After all, it was the system used in the Hebrew
texts.) The lameds, lambdas, and L's caused a problem for everybody.
They were not "neat" the way they sat above the upper limit. So,
the system underwent regularization. The trilinear system turned
into the now familiar quattrolinear system.

Quattrolinear Limits:

                                 ooo            ooo
                                   o              o
Headline (Upper Limit)   ----------o  oo--------- o --------oo  oo---
                                   oo   o         o        oooO    O
                                   o    o         o          o     OO
                                   o   o          O    o     o    oO
Baseline (Inner Limit)   ----------o o--------------OOO----- o  OO---
                                   o                         o
                                   o                         o

The following examples are from the *10th century CE*. It appears in
the Nowell Codex (or to be exact, British Library, Cotton Vitellius
A.XV, 2nd MS, 4th article.) Note how the entire trilinear limit system
moved downwards. This preserved the essential boundaries of the system
but allowed for ascenders such as 'l' and clearer differentiation
between stress indicators. Note that the symbols still move within the
system limits.

               Script 1, Font 1             Script 1, Font 2

aesc:       Standard form

Headline         ooOooOOOoo                     oOOOO   OO
               OO   OO    OO                  oO  OOOoooOoo
              Oo    OOoooO                   OOO  OOO
              oo    OO                       OOo  OOO
Baseline       oOOO   Ooo                     OOooO  OOo

           High aesc

Ascender                                           oOOOOo
                     oOOOo                        OOO    Oo
                  ooOO    Oo                      OOO   OO
Headline        Oo  OOooooo                     oOOOOoooOoo
               OO   OO                        oOO OOO
              Oo    OO                       OO   OOO
              oo    OO                       OOo  OOO
Baseline       oOOO   Ooo                     OOooO  OOoo

e:     Standard e

Headline          oOOo                      oOO   OO
                 oO   o                     OOOooOoooo
                 OOooOO                     OOO    o
                 Oo                         OOO   o
Baseline          Ooo                        OOooO

       High e

Ascender                                      oOOOOOOo
                  oOOOo                      oOO    OO
                 oO   oO                     OOO   oOO
Headline         OOooooO                     OOOooOoo
                 OO                          OOO
                 OO                          OOO
                 Oo                          OOO   o
Baseline          Ooo                         OOooO

I hope that this helps to clarify some problems with the writing system
used in the DSS. While there are clearly other influences at work in the
DSS, we must place the writing system itself within its context. The DSS
limit system is identical to that used on the Yadi and Meshe stelae. It is
also the same one that was picked up and used as Christianity moved out of
the Eastern Mediterranean basin.

Does this fact tie the Qumran texts into the Christian movement? No. It
only tells us that the writing system used at Qumran was not peripheral.

PS: I must stress that I do not care how people wish to interpret or
theorize about what the texts mean.  My interest in the DSS lies in
their writing as a way-station in the history of Western writing
Dr. R. I. S. Altman                                  RISA@CONCENTRIC.NET
Voice/FAX: 602-834-6640                                   XNK@DELPHI.COM


Top 3 Factors Affecting Electricity Prices

Let’s examine some of the most important factors more closely:

#1 The capacity factor of different power sources

A capacity factor measures the running intensity of a generating unit.

What does this mean?

Last year, natural gas combined-cycle plants averaged a capacity factor of 56.3%, compared to 54.6% for coal steam power plants.

Natural gas power plants depend on a variety of technologies, including steam turbines and combustion turbines. Coal power plants, on the other hand, are fueled by steam-driven generating units. As their name implies, combined-cycle plants can be seen as an efficient hybrid of these two technologies. Since the decline of natural gas prices, power plant operators have been running combined-cycle plants at higher levels. For example, natural gas combined-cycle plants ran at a capacity factor of only 35% in 2005, compared to 56% last year, which represents a 60% increase.

#2 Mercury and Air Toxics Standards (MATS)

Another factor that may affect electricity prices is the Mercury and Air Toxics Standards (MATS), which aims to limit the emission of mercury and other air toxics by reducing the use of coal power plants.

The law went into effect in April of 2015; however some plant operators are still operational and functioning on an extension plan. Eventually, these plants will need to change fuel sources, cease operation or integrate approved pollution controls to adhere with the new standards.

Taking into account all of the above, the United States Energy Information Administration (EIA) predicts a 7.1% reduction of coal generation in 2016, which will be offset by a 3.4% increase in the generation of natural gas.

Based on a combination of factors– such as lower natural gas costs, slower growth for electricity demand, and bureaucratic policies that encourage the use of renewables, the type and quantity of generating capacity being added annually is changing. On average, the U.S. has been adding 18.3 gigawatts of additional generating capacity annually since 1950.

Projections for 2016 include a total electricity generation in the United States to be around 11.1 terawatt-hours per day.

In the above estimate, one terawatt hour is equivalent to 1012 watt-hours, where one watt-hour (Wh) is equivalent to 1 watt of power outputted in one hour of time. Projections for 2017 include a 1.6% increase of power consumption.

#3 Climate and temperatures

This summer, temperatures in the United States are projected to be lower than in 2015 with an estimated general 5% decrease. States in the South Atlantic, specifically, will have temperatures 10% lower than last year, a decline that will lower summer residential electricity bills by 5%. In contrast, temperatures in the North East central states are forecasted as 12% higher than 2015, which translates, according to the EIA, as an average residential bill increase of 8%.

Electricity prices in the U.S. are currently measured at 12.6 cents per kilowatt-hour (kWh), a slight decrease from 2015 (12.6 cents per kWh).

Estimates from the EIA also include an increase to 12.9 cents per kWh in 2017.

In order to help the population decrease their monthly power bills, some utilities have begun the implementation of programs that promote the use of electricity during off-peak hours by offering rebates or reduced electricity rates. Through the use of home energy management systems and smart meters, users have the ability to decide how or when their households utilize electricity.

For instance, running a load of laundry at nighttime, considered to belong to off-peak hours, would cost customers less than if they were to run their washing machines or dryers in early evening hours. Since electric vehicles and plug-in hybrids usually recharge at night, time-based electricity programs could significantly help cut down the electricity costs of hybrid vehicle owners.

Solar: solution to rising electricity prices?

Rooftop solar costs utilities nothing so it’s even cheaper than paying customers to install energy efficiency measures.

Utilities aren’t adequately accounting for the benefits that solar brings to the grid, including an energy source that decreases demand during peak use, reduces transmission and distribution costs, increases consumer choice, lowers greenhouse gas emissions and contributes to cleaner air.

As for the homeowners, when they begin to generate their own solar power, electricity bills can drop significantly.

Photo Credit: Daniel Cardenas via Wikimedia .

Dr. Kat

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Pla Tod Num-pla (Fried Fish with Fish Sauce)

Pla Tod Num-pla (Fried Fish with Fish Sauce)
1 fish (any meaty white fish) weight 400-500 grams (or fish fillets)
2 teaspoons oyster sauce
1 tablespoon fish sauce
1 teaspoon sugar
cooking oil
fresh vegetable (tomato, cucumber, cabbage, etc. for garnishing)
4. To make the sauce : Heat one tablespoon of the leftover oil (after deep frying fish). Wait until hot then add sugar, fish sauce, and oyster. Stir until mixed well then remove from heat.
5. Garnish the fresh vegetables with fried fish. Before serving, pour the sauce on top of fried fish then serve immediately with hot steamed rice.


Technology Here's how Nasa plans to chase Neptune's moon Triton as it casts a shadow on Earth

18:02  06 october  2017
18:02  06 october  2017 Source:   International Business Times

U.S., Russia to Build Space Station to Orbit the Moon

  U.S., Russia to Build Space Station to Orbit the Moon This is a key milestone in NASA’s longer-term plan to send humans to Mars. The full text of the agreement is not currently available, and the publicized details are scant, so it’s difficult to tell exactly what the partnership will look like, or the timeline on which it will unfold. The project is called a deep space gateway and was announced earlier this year by NASA. The gateway would be a sort of home base in lunar orbit, including residential quarters and some research facilities.

ANNNND it will travel to the US east coast on October 5th to Chase Triton ’ s Shadow over the Atlantic Ocean. From SOFIA’ s media outlet: “As Neptune ’ s moon Triton passes in front of a distant star, it will cast a faint shadow on Earth ’ s surface.

Researchers on the flying observatory SOFIA, the Stratospheric Observatory for Infrared Astronomy, are preparing for a two-minute opportunity to study the atmosphere of Neptune ' s moon Triton as it casts a faint shadow on Earth ' s surface.

Triton © NASA/JPL Triton

Nasa is currently studying and analyzing Neptune's largest moon Triton with the help of the flying telescope Stratospheric Observatory for Infrared Astronomy (Sofia), after the planetary body cast a faint shadow on the Earth on Thursday (5 October).

Nasa shared the specifics about how they plan to go about the mission in a post on Tumblr. Even though the event has already taken place, Nasa is yet to divulge any details about whether its mission was successful.

Sofia is a large, 100-inch telescope that has been customized to fit inside an old 747 jumbo jet. With the altitude advantage and the maneuverability that it affords, Sofia is used to study the life cycle of stars, planets like Mars and Jupiter, nearby planetary systems, galaxies, black holes and complex molecules in space, according to the post.

Moon village the first stop to Mars: ESA

  Moon village the first stop to Mars: ESA
Setting up a permanent village on the moon is the first step towards exploring Mars, the European Space Agency said on Thursday as plans to reach and colonize the Red Planet gathered pace.
At an annual gathering of 4,000 global space experts in Adelaide, Australia, the ESA said the moon was the "right place to be" as humans expand economic activities beyond low-Earth orbit, even while Mars remained the "ultimate destination.

Voyager 2 also imaged clouds casting shadows on a lower cloud deck Neptune has 13 known moons , six of which were discovered by Voyager 2. Triton , Neptune ’ s largest moon , orbits the 1998 — Scientists using telescopes on Earth and in space image Neptune ’ s rings and ring arcs for the

You are being redirected . one moment please ! earth _in_polar_orbit.GIF[ftp].

The mission involves Sofia catching up with a shadow that Triton casts on Earth and getting under it to make observations. While that seems like a straightforward plan, the shadow of Triton is travelling at a speed of over 85,200kmph (53,000mph), revealed Nasa. Sofia's flight speed is limited to around 1,050kmph (652mph) and there is only one possible shot at getting it right.

Sofia © Provided by IBT Media (UK) Sofia

Nasa scientists charted out a flight path that puts Sofia exactly at the centre of the shadow just as the moon and the star, whose light it blocks, line up precisely. This gives the observatory the best possible view of the event.

This celestial event, although comparable to an eclipse, is technically called an occultation. It happens when a body like a planet or a moon of a planet blocks a star's light and casts a shadow on Earth.

Since the star is a distant one and the light that Triton blocks is scant, the shadow is faint and is unlikely that people on Earth can see it. However, special telescopes can capture occultation events, notes Nasa.

As to what the team on Sofia will learn from being in the shadow, Nasa says that it is a good place to study the atmosphere of Triton, which is believed to be made mostly of nitrogen.

The last time Nasa got a good look at Triton was when Voyager 2 flew by it back in 1989, says the report.

Vintage NASA photos taken by early astronauts to be auctioned off .
Rare NASA photos taken by early astronauts will be auctioned off on November 2 in Massachusetts.The vintage photographs will be sold by Skinner Auctioneers and Appraisers in Marlborough, Mass. People can leave bids online starting later this week and the live auction will take place on November 2.

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This is interesting!


Heavenly Demon

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Heavenly Demon

Post  Legend on Tue Sep 14, 2010 9:02 pm

Affiliation: Black Clan

Clan Headquarters: Cavernous Lair deep inside Mount Yanmo

Current Leader: Soul Catcher, High Priest of Heavenly Demon

Lost Dragon: Emperor Heavenly Demon

Weapon: Emperor Heavenly Demon uses a saber.

Kung Fu Style: Heavenly Demon's Kung Fu techniques were stolen and perverted from other disciplines, and also combined with occult rituals. Sabers are preferred over swords, and for hand-to-hand combat, disciples master Bloody Hands technique, the most deadly combat system ever conceived.

In Chinese martial arts, double-bladed straight swords and single-and-broad-bladed curved sabers are considered very different weapons, with different meanings. Swords are often associated with chivalry and orthodoxy, while sabers are often linked with a more chaotic or independent nature.

Location: Mount Yanmo is avoided by travelers due to its treacherous cliffs and lava valleys. But the nearby villagers have much greater fears. They know that deep inside the mountain there exists a demonic cult of warriors known as the Heavenly Demon Clan.

Clan Overview
“A land governed by the depraved must be conquered through depraved justice, only through fire may it be cleansed!” Heavenly Demon Clan was founded by a cruel, ambitious warrior who, in defiance of The Imperial Emperor and his court, proclaimed himself The Emperor Heavenly Demon and waged holy war against all governing factions. It is whispered by many that Emperor Heavenly Demon truly was possessed by demons as a child, and certainly any who had witnessed his ferocity in battle, would attest that this was true.

“This world is a will to power, nothing more!” Disciples of Heavenly Demon have surrendered to their own darker natures and yielded their nobility to his cause. In return for their loyalty and bloodshed, Heavenly Demon’s disciples have been granted tremendous power and martial art skill from a variety of occult sources. Marshalling their dark skills, Heavenly Demon led the clan to victory upon victory against The Imperial Emperor and his troops in many of The Provinces, for a time controlling more than half of The Land. Only The War of Nine Dragons, a private war waged between the nine major clans of the day, stopped Heavenly Demon from complete domination and his seizure of the Imperial capitol.

“I pray to witness the resurrection of Heavenly Demon in this lifetime.” Following The War, and its mysterious aftermath, word was spread by Soul Catcher, Heavenly Demon’s High Priest, that the master was slain, and by his own decree, signed in blood, the clan was to release its hold on all seized territories and seal its doors until such time as he returned. With much reluctance, they did so, returning to their stronghold at Mount Yanmo. As they continue to train and practice the dark arts their master passed down to them, some await his prophesized return, while others contend to usurp his power.

Style: Disciples of Heavenly Demon are ruthless warriors who believe themselves to be above the laws of The Land. Without mercy they maraud and seize power in the name of their leader, The Emperor Heavenly Demon. Masked and deadly they are as secretive and mysterious as any religious cult. Lower level disciples who join the clan are often those who hold a dark karma within them, one that would not be welcomed in any White Clan. They do not understand why they are drawn to the eternal fire of Heavenly Demon, but once they begin the training, they know there is no turning back. Higher level disciples, who have had a taste of true occult power, often become so ruthless and bloodthirsty they proclaim themselves actual demons.

The mask of a disciple is called a Padan, and it serves three purposes: One, it offers homage to the ceremonial masks that Zorastrian priests wore to shield their breath from touching the Sacred Fire. Two, it promotes secrecy by shielding identity. Three, it escalates the amount of terror in an opponent.

Clan Slogans:
“The warriors road to heaven often leads through hell.”
“Fear is a word our enemies know well.”

Common Farewell: “Crusade in the name of The Emperor!”

Membership Requirement:
One needs to undergo a series of quests to become a disciple of Heavenly Demon, which culminate as a prospective member reaches Cheng 1 of Opening Chi. Other clans receive disciples into apprentice roles at either Cheng 4 or 6 of Losing Self, then accept them as full disciples once they have achieved Opening Chi. But neither Heavenly Demon nor Wu-Tang take on prospective students as apprentices.

Clan History

"A Boy With Bloody Hands And Fire In His Eyes"

This is the tragic story of a young man named Dae Chun, born a peasant in a small village beneath the shadow of Mount Yanmo, and grown to conquer half The Land. Ironically, it was told by a wandering Hermit to the members of the high council of noble Wu-Tang clan, and it reveals the evil nature of their darkest foe and his followers.

As the essence of books was absorbed into Dae Chen, so was the essence of the weapon he held. In a frenzy of blood and sheered bone he cut them all down one by one. But during the fight, the nobleman escaped.

As the guards moved forward, Dae Chen freed himself of his bonds, tore a sword from the closest hand, and lashed back, killing all who came near him with ferocious speed and skill. The Imperial Emperor turned to his consort and whispered, “That young man fights as if possessed by a Heavenly Demon.”

Reign of Heavenly Demon

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Investment group's survey adds up fees, transport, uniforms, computers and sports trips

A "free" state education in New Zealand will cost the average parent nearly $35,000 by the time their child finishes secondary school, a survey claims.

More than 1,000 New Zealand members of ASG Education Programs responded to the survey, in which they were asked about the cost of school fees, transport, uniforms, computers, school and sports trips.

About 15,600 New Zealand families have enrolled in ASG, an investment programme designed to help cover the costs of education.

According to the not-for-profit organisation's projections, Kiwi parents will pay about $16,000 for a child starting their eight-year primary school state education this year.

More than $18,000 will be needed for the same child's secondary school years.

"In the past we have always convinced ourselves that a government education is a free education," ASG chief executive John Velegrinis said. "But not when you actually think about all of the inputs, every time the parents have to put their hand in their pockets."

The cost of education had risen by one and a half times the rate of inflation in the past 10 years, a situation that was unlikely to change, Melbourne-based Mr Velegrinis said.

"Over the last 10 years educational costs as a subset of the overall cost of living index have risen by 1.5 times. They are moving at a faster rate than the general basket of goods and services. We don't see that abating."

While there would be a variation across different decile areas, ASG's figures were an accurate reflection of the average cost for parents, he said.

"The numbers stack up."

While the true cost of a "free" state education will shock some parents, the figure is dwarfed by the average cost of a private education, which ASG puts at $262,310. New Zealand is also much cheaper than Australia, where a comparable education would cost roughly double.

Given the cost of even a state education, ASG advised parents to plan ahead.

"What we are trying to do here is say to parents: 'This is a big thing for you so you need to actually plan."

Mr Velegrinis said measures announced yesterday in the Government's $359 million shake-up of the education system appeared positive.

"One of the things we do know is that the quality of the teaching profession is one of the key inputs to a great education. Anything that supports that, we are really supportive of. We don't necessarily know all of the details but directionally we think it is great."

Parents can find the likely cost of their child's education using an online calculator at

Doing the maths

$35,000 - The average cost per child of a state education in New Zealand, the survey says

$16,000 - What primary education costs over eight years

$18,000 - Cost of secondary education

$262,310 - What a private education will cost - roughly 7.5 times the cost of a state education


A Shingles Complication That Can Damage Hearing

A Shingles Complication That Can Damage Hearing

When the shingles virus invades the facial muscles, it's called Ramsay Hunt Syndrome and it can cause hearing loss and facial weakness.

Ramsay Hunt Syndrome, also known as herpes zoster oticus, is a complication of shingles infection that affects facial muscles and the inner ear.

Shingles is the result of the reactivation of varicella zoster, the virus responsible for chickenpox. The varicella virus that caused your chickenpox can travels back up the nerve fibers and into the skin years later causing the rash, itching, and pain associated with shingles.

Ramsay Hunt Syndrome Symptoms

In Ramsay Hunt Syndrome, the varicella zoster virus spreads to facial nerves. It typically occurs in shingles cases where the rash has spread into or near the ear, resulting in symptoms that are different from those of a typical shingles outbreak.

Ramsay Hunt symptoms include:

  1. Loss of hearing, but only in one ear
  2. Tinnitus, or abnormal sounds occurring in one ear
  3. Intense pain in one ear
  4. Dizziness or vertigo, including the sense of the room spinning around you
  5. An itchy, burning, painful rash that runs over the ear, face, neck, scalp, tongue, or roof of the mouth
  6. Loss of taste sensation in your tongue
  7. When the varicella zoster virus infects your facial nerve, it may result in weakening of the facial muscles, causing another Ramsay Hunt symptom: You might have trouble closing one of your eyes, or find that your smile appears crooked. You also may experience complete paralysis of your facial muscles.

Ramsay Hunt Syndrome Diagnosis

Shingles itself is easily diagnosed. The disease causes very specific types of skin sensations as well as a blistering rash that runs along only one side of the body. Many doctors can diagnose shingles after asking a few questions and performing a simple physical examination.

Because there is not usually a telltale Ramsay Hunt symptom, the syndrome can be harder to diagnose. As part of their examination, doctors might:

  • Examine the skin in and around the ear for shingles rash
  • Examine the facial muscles and nerves for signs of weakness
  • Take a blood test that can look for the presence of the varicella zoster virus
  • Perform a nerve conductance study to determine how badly the facial nerves have been damaged, and whether they will be able to recover
  • Call for an MRI scan to look for facial nerves that have become swollen, which will let them know where the infection has spread
  • Treatment for Ramsay Hunt Syndrome

The same types of antiviral medications used to treat shingles outbreaks are used for Ramsay Hunt Syndrome. Patients normally receive a round of antiviral treatment using drugs such as Zovirax (acyclovir), Famvir (famciclovir), and Valtrex (valacyclovir)for a period of 7 to 10 days.

These drugs do not kill the virus, but halt its spread so the immune system can have a chance to recover and fight back. To help manage symptoms of Ramsay Hunt Syndrome, doctors might also prescribe steroid therapy.

If a person’s facial muscles do weaken and an eye doesn’t close completely, then he will need to wear an eye patch to keep debris from getting into the eye and causing corneal injuries.

What to Expect With Ramsay Hunt Syndrome

Like most illnesses, Ramsay Hunt Syndrome affects different people differently. The prognosis depends on the severity of the nerve damage. If the damage is minor, you may completely recover within a few weeks. If the damage is more severe, you may not regain all sensation and movement that you had before. For the best chance of a complete recovery, it’s important to seek treatment promptly. If you have — or have recently had — shingles and you begin to notice ear pain or abnormal sounds in your ear, or a shingles-like rash on your ear, face, neck, or head, talk to your doctor right away. Early treatment is the best treatment.

Herpes zoster lesions, trigeminal nerve, mandibular branch (CN V3), left side.
Subject is a 33 year old Asian male whose immune system was temporarily weakened by travel stress and jet lag.
First symptoms manifested were trigeminal neuralgia, left side only, followed two days later by herpetic vesicles on lower lip and chin, then cheek, external ear and auditory canal, and scalp around ear.
These photos of erupting herpetic vesicles were taken one week into involvement.


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Economic Policy: Private Businesses and Government

After careful consideration and review, answer one of the following four options thoroughly and completely (take care,there are multiple parts). For your answer, you are expected to draw from lectures, the textbook, supporting documents,class discussions, and your own research and knowledge. You should also consider not only the structure andmechanics of the US Government, but its various inputs, outputs, and influences. Your answer must be coherent,logical, and factually correct. You will be graded on the thoroughness and logic of your answer, as well as thepresentation and flow of your argument. Minor grammatical and spelling errors will not detract from your grade, butshould be kept to a minimum. This final exam must be typed, double-spaced, and have 1" margins.There is no expectation or limit on the length of your exam, per se. You will be graded on quality, not quantity. Focuson the quality, and the quantity (length) will take care of itself. Focusing on the length of your answer is the wrongmetric. This final exam is due NO LATER than May 19th, 2017 at 11:59pm. Because course grades must beturned in, no late final exam can be accepted. Final course grades will generally be available 3 weeks after you’veturned in your final exam and your research project.===========================================OPTION #1- The 2016 ElectionsIn this class, you have learned a great deal about the election cycle, interest group politics, and Federal elections ingeneral. You have learned about candidates, campaigns, policy platforms, party politics, style, publicity, money,stumping, the media (and its positive and negative elements), debates, polls, interest groups, conventions, primaries,caucuses, the Electoral College, and inaugurations (to name just a few).In November 2016, Donald Trump was elected President of the United States with 306 electoral votes. Heaccomplished this (in part) by winning traditional Democratic states such as Pennsylvania, Michigan, and Wisconsin.He also won against the prognostications of most of the media and political analysts who wrote him off.Using everything that you’ve learned in this course, explain in a detailed essay your analysis of why Donald Trumpwon. I’m not interested in your personal politics, so leave that out of your answer. I don’t care if you think he’s thegreatest, and I don’t care if you think the world is ending. I want a dispassionate and objective analysis (regardless ofyour personal politics). Stated simply: Put your politics aside, be an analyst, and explain why he won.There are obviously thousands of different details you can go into. As such, I will look for creative answers that reflectan overall knowledge of US Politics and elections from this course.. So long as you demonstrate good logic in yourargument, you’ll do fine. However you decide to answer, have fun and be creative, and show me that you understandU.S. Presidential Elections.

Economic Policy
The United States global economic goals are numerous. Notably, the main ones are centered on achieving desirable societal outcomes, namely prosperity, growth in jobs, environment protection, increase in home ownership, innovation and science, as well as entrepreneurialism among others (McKinney (a) 2). To measure these goals, the state uses some performance indicators, such as inflation, growth in the economy; debts affiliated elements, and changes in educational sector. Apart from that, these goals are evaluated by institutions that are responsible for the economic policy, such as the Federal Reserve, Treasury, and the Office of Management and Budget among others. Noteworthy, the evaluation is made on an annual basis.
The United States is not a free market economy since it is characterized by government interference and regulations. The free market economy usually exists without any interference in the private businesses made by the government, which is not the case in the United States. The US authorities affect the economic affairs and influence the public sector (Bostaph 207). The interference of the government in private and public sectors is made through numerous laws and regulations. While the Executive power and Congress make these policies and decisions, the courts, states, and municipalities ensure that they are properly implemented.
The benefits of government interference are centered on the main objectives of the laws and regulations. Essentially, through these laws and policies, the quality of products and services is ensured (McKinney (b) 12). Government also prevents malpractices made by the organizations such as the irregular alteration of the market prices. However, such interferences have its downsides. Such include the protocols that affect the work of private sector. Abiding by these regu...
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Liz Jenkins

Sales Negotiator

A little about me

What inspires you?

To stand out from the rest of the agents on the Coast and be the one who clients are extremely happy and comfortable with.

What is your proudest accomplishment?

Firstly my 4 wonderful children and their strong work ethics that my husband and I have taught them. Secondly is the feedback that I have received from customers over the past 7 years in helping them achieve their goals and needs.

Why should vendors come to Property Central?

To come and experience a motivated and enthusiastic team whilst having a barista made coffee. The staff will ensure that selling your home will be exciting and stress free.

Hobbies or interests?

Lunching with friends, coffee at Terrigal Surf Club, swimming at North Avoca beach where I live and spending time with the family.

Favourite Food?

Thai food would be my favourite

247 The Entrance Rd Erina NSW 2250

How can I help


Pathogen Safety Data Sheets: Infectious Substances – Listeria monocytogenes

NAME: Listeria monocytogenes.

CHARACTERISTICS: Listeria monocytogenes is a facultatively anaerobic, gram-positive, rod-shaped coccobacillus, typically measuring 0.5 to 2μm long and 0.5μm in diameter Footnote 1, Footnote 3, Footnote 4, Footnote 9. L. monocytogenes has the ability to grow at low temperature, a range of pH values (between 4.3 and 9.6), and can reproduce at temperatures between 1 and 45°C Footnote 1, Footnote 3.

PATHOGENICITY/TOXICITY: L. monocytogenes was first described as a human pathogen in the 1920sFootnote 1  Footnote 5 . Although relatively rare, human listeriosis is often severe and mortality rates can approach 50% Footnote 1 Footnote 3 . Certain factors predispose individuals to infection with L. monocytogenes, such as neonates, pregnancy, leukemia, Hodgkin’s disease, diabetes mellitus, alcoholism or cirrhosis and immunosuppressive or cytostatic therapy Footnote 10 . Most commonly, listeria causes a mild febrile illness however, several types of listeriosis disease manifestations are recognised; for instance, listeriosis in pregnancy, listeriosis of the central nervous system (CNS), febrile gastroenteritis, glandular listeriosis, local listeriosis, typhoid listeriosis, and atypical listeriosis Footnote 10 .

Listeriosis in pregnancy: Occurs mostly during the third trimester, and is characterised by a “flu like” illness with symptoms such as fever, chills, malaise, arthralgia, back pain, and diarrhoea Footnote 3 Footnote 6 Footnote 10 Footnote 12 . In many cases the infection is subclinical or inapparent; however, intrauterine infection of the foetus can lead to foetal death, spontaneous abortion, premature delivery, or the birth of a foetus that dies shortly after birthFootnote 5 Footnote 6  Footnote 10 . Surviving newborns with listeriosis are often classified as “early onset” or “late onset”. Early onset neonatal listeriosis due to transplacental infection often presents as pneumonia and/or sepsis Footnote 9 Footnote 12 . Severe disease can result in widespread granulomas (granulomatosis infantisepticum) Footnote 9 Footnote 12 . Late onset neonatal listeriosis is said to occur from infection during birth, with neonates showing symptoms of meningitis one to several weeks after birth Footnote 3 Footnote 9 . In both early and late onset neonatal listeriosis, the mortality rate ranges from 20 to 30% Footnote 9 .

Febrile gastroenteritis: A non-invasive form of listeriosis that manifests as symptoms typical of gastroenteritis, for example, fever, diarrhoea, and vomiting Footnote 6, Footnote 9, Footnote 10.

EPIDEMIOLOGY: Listeriosis occurs worldwide, but is seen mostly in industrialised countries Footnote 3, Footnote 4. Although L. monocytogenes was described as a human pathogen in the 1920s (mistakenly thought to be the cause of infectious mononucleosis), the first documented outbreak of food-borne listeriosis was in 1979 in 23 patients in a Boston hospital Footnote 3, Footnote 5. The first confirmed outbreak in Canada, and first definitive link of listeriosis cases to food, was in 1981 in the Maritime Provinces and was due to consumption of contaminated cabbage in coleslaw Footnote 5. Further outbreaks occurred during subsequent years and were often associated with a particular food type, from vegetable products in the early 1980s, to dairy products in the mid 1980s and early 1990s, to ready-to-eat meat and poultry products in the late 1990s to early 2000s Footnote 2, Footnote 5. Indeed, ready-to-eat meat and poultry products were responsible for a multi-state outbreak in the United States in 1999 that resulted in 101 cases of illness and 21 fatalities, and more recently in Canada (originating in North York, Ontario) in August 2008, resulting in 57 confirmed cases (mostly in Ontario) and 22 confirmed deaths Footnote 2, Footnote 7.

HOST RANGE: L. monocytogenes has been isolated from many organisms, including humans and other mammals, fish, crustaceans, and insects Footnote 4, Footnote 10.

MODE OF TRANSMISSION: The predominant mode of L. monocytogenes transmission is by ingestion of contaminated food Footnote 1-Footnote 5, Footnote 10, Footnote 11. L. monocytogenes can also be transmitted transplacentally from mother to child during pregnancy and via the birth canal during birth Footnote 3, Footnote 9, Footnote 10, Footnote 12.

INCUBATION PERIOD: Can vary depending on the mode of transmission and dose received, but typically ranges from 1 to 4 weeks, and can be as high as several months Footnote 4, Footnote 10. Febrile gastroenteritis as a result of L. monocytogenes has a short incubation period, typically 18 to 20 hours Footnote 2, Footnote 9.

COMMUNICABILITY: L. monocytogenes can be transmitted from mother to child during pregnancy and childbirth Footnote 3, Footnote 9, Footnote 10, Footnote 12.

ZOONOSIS: Yes, through consumption of foodstuffs containing infected animal products, manure contaminated vegetables, and by direct contact with animal tissues during birthing and butchering Footnote 1-Footnote 5, Footnote 9, Footnote 10, Footnote 13.

PHYSICAL INACTIVATION: L. monocytogenes can be inactivated by ozone, high pressure (500MPa), and high temperatures (at least 70°C for 2 minutes) Footnote 14, Footnote 15.

IMMUNIZATION: None currently available.

RISK GROUP CLASSIFICATION: Risk Group 2 Footnote 18.

UPDATED: December 2011

Copyright ©
Public Health Agency of Canada, 2011

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Alexandra Lopez Soriano

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BACKGROUND AND PURPOSE 7T MR imaging has led to improved detection and classification of cortical MS lesions, mainly based on T2*-weighted gradient-echo sequences. Depiction of cortical GM by using the recommended MS imaging protocol has not yet been investigated at 7T. We aimed to investigate prospectively which recommended sequence for clinical use has(More)
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(redirected from cotingas)
Also found in: Thesaurus, Encyclopedia.

(Animals) any tropical American passerine bird of the family Cotingidae, such as the umbrella bird and the cock-of-the-rock, having a broad slightly hooked bill. Also called: chatterer

(koʊˈtɪŋ gə, kə-)

any of numerous suboscine birds comprising the family Cotingidae, of New World tropical forests: diverse in size and habits, with many species having spectacular plumage and far-carrying voices.
[1775–85; < New Latin < French < Tupi]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.cotinga - passerine bird of New World tropicscotinga - passerine bird of New World tropics
New World flycatcher, tyrant bird, tyrant flycatcher, flycatcher - large American birds that characteristically catch insects on the wing
genus Cotinga - type genus of the Cotingidae: cotingas
Rupicola rupicola, cock of the rock - tropical bird of northern South America the male having brilliant red or orange plumage and an erectile disklike crest
cock of the rock, Rupicola peruviana - bird of the Andes similar to Rupicola rupicola
bellbird - any of several tropical American birds of the genus Procnias having a bell-like call
Cephalopterus ornatus, umbrella bird - black tropical American bird having a large overhanging crest and long feathered wattle
References in periodicals archive ?
The cotingas present variable nest architecture and placement, and complex breeding behaviors, without a consistent pattern within the family or subfamilies (Snow 1971, Kirwan and Green 2011): Haematoderus militaris (Whittaker 1993) and P.
According to a paper published in the journal, Science, palm trees in Brazil's Atlantic Forest have quickly evolved to produce smaller seeds as the populations of large-billed, fruit-eating birds such as toucans and cotingas have disappeared.
It provides a species-by-species account of cotingas and manikins, two large families of colorful birds from the American tropics.
tanagers, thrushes, cotingas, starlings, birds of paradise, waxwings), non-passerine birds (e.
Purple-throated fruit crows, toucans, parrots, macaws, double-toothed kites, hawk eagles, spangled cotingas (small birds like turquoise jewels).
The gorgeous yellow, red, blue and green feathers of hummingbirds, parrots, herons, spoonbills, blue cotingas, and ducks were gathered from all corners of the Aztec empire, with the most prized quetzal plumes harvested in Guatemala.
Opportunistic observations of Yellow-billed Cotingas at several locations indicate that the species requires access to mature fruits from Lauraceae, Annonaceae, Moraceae, and other mixed forest tree species, will feed on invertebrate prey, and will occasionally engage in courtship display in forest and mangrove habitat.
Using distributions of four bird families (Psittacidae, parrots; Furnariidae, ovenbirds and woodcreepers; Tyrannidae, New World flycatchers, including cotingas and manakins; and Troglodytinae, wrens) plotted onto the same grid used here, Fjeldsa and Rahbek (1998) also found high species richness in the montane Andes, but for these bird data the peak of species richness occurred farther to the north, in central Ecuador (see Fjeldsa & Rahbek, 1998, fig.
Bird-watchers from around the world climb the tower to see the yellow-green tyrannulet, a small bird endemic to central and eastern Panama, as well as elusive green shrike vireos and stunning blue cotingas, both of which are normally hard to spot because they reside in the canopy's uppermost levels.
Pages 170-462 in Handbook of the birds of the world: Cotingas to pipits and wagtails (J.


Martin Luther King Jr.

In Glogpedia

by JocelynBoltonchisd
Last updated 1 year ago

Social Studies
African-American History

Test Glog

Martin Luther King Jr., origninally born Micheal King Jr., was an American Baptist minister. He was also a leader in the African-American Civil Rights Movement. King was born on January 15,1929, in Atlanta Georgia. He married Coretta Scott in 1953. While married to her, they had 2 sons and 2 daughters. While growing up Martin Luther King Jr. was in a secure and loving environment. Although his parents were against racism and segregation, they could not sheild him from it all. When he was five years old he entered public school. Years later King attended Booker T. Washington High School and skipped the nineth and eleventh grades. Soon after he entered college at the age of fifteen.His family was very church oriented, so King's father became minister and adopted the name Martin Luther King Sr. in honor of the German Protestant religious leader Martin Luther. So King would follow after his father and also take on the name. April 4, 1968, Martin Luther King Jr. was assassinated by James Earl Ray. Ray was convicted on March 10, 1969, after entering a guilty plea to forgo a jury trial.

Still to this day his legacy carries on.

How He Impacted The Society

Martin Luther King Jr. impacted society by being one among a group of African-American leaders who were greatly passionate about abolishing segregation. He was a man who deeply cared for his race and wanted the society to change its ways by treating everyone equal no matter the color of their skin. On August 28, 1963, King delivered his "I Have A Dream" speech at the Lincoln Memorial, Washington D.C. In his speech he talked about how he has a dream that one day everyone will be treated equally and not judged by the color of their but by the content of their character. By making this speech he actually made people listen to him by tapping into the feelings of parents by talking about how their children are being affected or how they will be affected if things do not change. He also uses credible sources in his speech such as, The Emancipation Proclamation and The Declaration Of Independence, which makes the people in the crowd trust what he is saying. By mentioning The Declaration Of Independence, it shows that he knows that Abraham Lincoln wanted to abolish slavery and wanted all African-Americans to be free, so King is following up with that and now helping to make a movement to not just have his race free but for them to be treated how they should. There are good and bad people in the world, not just White, Black, Asian, etc. Still to this day some people feel as though African-Americans should be treated differently since they are a minority.

Martin Luther King Jr.

By:Jocelyn B.

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Krista Gambrel first started exploring her contributions to art at a young age through music, dance, poetry and the performing arts. Her fascination with shape and form were inspired by a distinct moment in her life, when at around 10 years old, she discovered Michelangelo's marble carvings on the internet. She quickly took to filling and freezing balloons to then chip away at the frozen material with her father's hammer and nails.

Her propensity for exploring creative processes and her desire to articulate ideas in the third dimension influenced her to study Spatial Arts, Sculpture and Metal Casting at San Jose State University. In these years, Gambrel became obsessed with the process of metal casting and fascinated with concepts of technology and cognitive culture. The nexus of art and science, along with female empowerment and subjectivity, are profound themes found in her body of work.

Coupled with her restless imagination, her conviction for designing and developing forms have inspired her newest endeavor. This Fall, the artist has applied her sculptural prowess to releases her debut jewelry line as Ende Collective.

Artist statement

For the Observationst, my jewelry draws on components of curiosity and wonder; they spark the creative process. For the Adorned, my jewelry offers a more special experience. In the latest release, I approached materials as a means to tell subtle stories that draw on themes of intuition, energy, versatility, and possibility.  I want to empower people by showing them they have options.

My desire is to design jewelry that allows people a moment to feel, to think, and to choose how they want to wear my work. It's all about choice. In a way, this season I was experimenting on a way to help people reframe their semantic brain through the decision making process.