Your Men’s Clothes and Money Clips – Tips to Balance Your Fashion and Finance Senses

If there is anything that the recession affects the most, it would have to be spending on clothes. After all, between losing your home and losing the shirt off your back, literally of course, you would rather choose the latter, if only for the fact that a new shirt is more affordable than a new house!

However, this need not be the case. You can still buy new clothes for yourself with these judicious purchasing tips, which will balance your fashion sense and your money clips’ finance sense.

Classics are the Way to Go

Unlike women’s clothing, men’s clothing is not subject to wild swings. Sure, there are wacky and weird designs that make it to the runway but definitely not on to the streets!

With that being said, open your money clips and credit cards to classic pieces like white formal shirts and T-shirts, black suits, sports jackets, ties, black belts, jeans and trousers, and oxfords. You can mix and match these pieces to create different looks for the day and night, which ought to make you look fashionable without being too trendy and too tacky.

Limit Your Spending to Your Needs

There is a vast difference between these two four-letter words – need and want – that will spell the difference between two five-letter words – keep and waste. If possible, you can take regular inventories of your closets to determine what you need to update your wardrobe and what you want just for the heck of it.

Then, make a list of the things that you need to buy before going to the stores. This way, you will not be tempted to buy what you want but don’t really need. And your money clips will be the thicker for it!

For example, your socks and underwear need not be expensive designer duds. Just so long as they are of good quality, they will do especially since nobody will really notice the difference.

Out of Season Shopping

Don’t think that the winter clothes you purchased in the summer will be unfashionable when the time to use them approaches. As previously stated, men’s style rarely swings widely in either direction, unlike women’s fashions.

Instead of your credit cards, your money clips will all be that is needed in shopping out of season. This is because retailers provide for big discounts on the current season’s line in anticipation of the next season’s lineup.

Better yet, you can also watch out for clearance sales and discount sales in your favorite clothing stores. Yes, even the manufacturers of branded clothes will offer discounts on their products because of the need to unload old merchandise!

You can also visit consignment shops for barely-worn designer clothing at bargain prices. Of course, there are always sample sales made by reputable designers, again, to unload their merchandise at reasonable costs. Heaven for your money clips, wouldn’t you say?

Truly, why sacrifice your fashion sense in favor of your finance sense when you can balance the two and still come out looking like a million dollars? So, go out there, bring your money clips, your credit card and your sense of style and conquer the world of men’s fashion!

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Disney Baltic Cruise

I would like to explain what my family and I did each day as we enjoyed our family vacation aboard the Disney Magic;

Day 1; We arrived at the port in Copenhagen, Denmark around 1:00pm, though you can board as early as 11am. We gave ourselves 3 hours to board (the ship sets sail at 4pm) so that we could explore Copenhagen before we left on our vacation. This day included us exploring the boat and signing up for kids clubs. One of the amazing things about Disney, is their kids clubs. They have rooms for different aged kids to go hang out in, participate in activities and make new friends. This gives parents a chance to have some time alone and know their children are safe and having fun. After exploring the boat, everyone came together at Deck 9 to set sail and have fun during “Mickey’s Sailing Away Party.” During this, everyone waves to the passengers staying in Copenhagen & dances along with Mickey & his friends on stage. Once this is over, we headed to the 6:30pm theater show. Depending on the dinner time you request (6:00pm or 8:30pm) you will either watch the theater show at 6:30pm or 8:30pm, the opposite time that your eating dinner. I absolutely love the shows. Disney does an amazing job coming up with themes and special acts to entertain their audience.

Day 2 was a “Day at Sea”, so that means we didn’t stop anywhere. We enjoyed our day watching Disney movies at Buena Vista Theater, participating in games at Vibe (a teen club), eating lunch at Cabanas (the buffet at deck 9), enjoying yet another theater show, & eating dinner at one of the three rotational dining restaurants (Lumiere’s, Animators Palate, or Cariocas.) Depending on your room card, you will rotate between these three different yummy restaurants. This night included Formal Dinner. This means we were encouraged to dress fancy (like dresses & skirts or suits for men.) Day’s at sea are, in my opinion, one of the best days on the boat. Disney provides their guests with the option of either Cabanas (the buffet on deck 9), Lumiere’s (one of the 3 rotational dining restaurants), or one of the quick service restaurants on deck 9. The quick service restaurants include Daisy’s Delights (a sandwich, salad, fruit, and cookie stand), Pete’s Boiler Bites (a hamburger, hotdog, taco, etc… american fare type of stand), and Pinocchio’s Pizza (a pizza stand where you can build any pizza you prefer.) Disney Magic does a fantastic job creating grade A food all day and making sure to cook the food in a fast manner, but keeping the flavor incredible. Now, the food is not the only reason I absolutely love day’s at sea. Though food is a key factor, Disney also provides their guests with a news article every night, allowing them to see what activities are brewing for them the next day (you also have the option of using their Disney Cruise Line app to see the activities and menus for each day.) This activities sheet is always filled with karaoke, newly released movies, workout games, and more during the days at sea. Disney makes sure their guests always have something fun and new to do on the boat, knowing some might get bored not having anywhere to dock.

Day 3 we stopped in Tallinn, Estonia. We arrived and walked Tallinn Old Town, which gave us a real idea of their culture. We also explored the Russian Orthodox Cathedral, The Estonian Maritime Museum (an old prison), and Fat Margarets Tower (a large building next to the ship.) Like most of you know, northern Europe has very sketchy weather. Knowing this, I packed a range of different clothes and layers. Tallinn stayed in the 60 degree F area during most of our visit, which was amazing. I wore leggings (lululemon), a tank top (lululemon), a long sweater (Madewell), and tennis shoes (New Balance.) My dad and brother were able to wear just shorts and a t shirt, so it really depends on your tolerance for cool weather. I am a small girl, so the wind was a little chilly for me, explaining the long sweater.

Day 4 we stopped in St. Petersburg, Russia. On this day, we decided to get a bus driver and a tour guide (Alla Tours.) St. Petersburg had multiple churches (Church of the Spilled Blood for example) and palaces (Catherine’s Palace), so we needed someone to help us find our way around. I recommend finding yourself a tour guide you trust (like Alla Tours), because during our visit to Catherine’s Palace (and a few other city monuments), the line wrapped around the building to get in, but our tour guide found a way to skip the line and sneak us in, in only 15 minutes. Like Tallinn, St. Petersburg’s weather was very strange. The morning was chilly and forced me to wear a scarf (Madewell) and a thick jacket (Madewell), but later in the day the temperature got warmer (maybe 67 degrees F) which allowed me to wear just a light rain jacket (Spice), because St. Petersburg did tend to sprinkle every so often. On this night, there was no theater show due to all aboard being at 11:30pm. This means, you had the option of staying out in Russia till 11:30pm or coming early and having dinner but no show.

Day 5 we stopped in Helsinki, Finland. This day was a bit shorter because all aboard was around 5pm. We decided to ride a carousel to see the town & take a boat ride to explore a small island with history about Finland (Suomenlinna.) We did not realize how large and historic Suomenlinna was, so we were unable to see all of its rich history. I recommend spending multiple hours here, if you decide to visit this location in Finland. This night included the Semi Formal Dinner. This means we had to dress up a little nicer than usual for our dinner, to take pictures. Disney does not require you to dress up any of the nights on cruise, but during these special nights, it is highly encouraged. I wore a mini skirt (Abercrombie & Fitch), a tank top (American Eagle), and sandals (Tory Burch.)

Day 6 we stopped in Stockholm, Sweden. This day was even shorter because all aboard was 3:30pm. We decided to visit the Armory & the Royal Palace next to it. If you are traveling with any boys or men, I recommend visiting the Armory. It was very cool for my brother and dad to see all of the military armor, weaponry, and royal carriages. We also purchased tickets for the Hop on Hop off bus, but it was very busy and packed (due to all the ships docked in Stockholm that day), I would not recommend buying a ticket for this bus in this town. This night Disney included “Anna & Elsa’s Frozen Deck Party”, which meant we all went up on Deck 9 before dinner to watch the Frozen characters dance and sing on stage. Disney also changed up their theater show on this night. Unlike their normal broadway style show, they provided us with a comedian show.

Day 7 was our final day, which means it was another “Day at Sea.” This day was a lot like Day 2, except that the cruise included activities like scrap booking all your memories & jack jack’s diaper dash (a race between babies who can crawl.) Usually my family and I prefer to eat lunch at Cabanas (the unlimited buffet is always nice), but on this day, my dad and I decided to try out Lumieres for lunch. I had the cuban sandwich and parmesan veal with pasta (two entrees were a must on this day) and my dad had the shrimp and pad thai noodles. Both meals were fantastic! Disney once again found a way to blow us away. Once the day was nearly to an end, we enjoyed the final show (Disney Dreams) & a dinner at Animators Palate (one of the three rotational restaurants.) After all was finished, the cruise wrapped up the day by having a “See you real soon” party in the Lobby Atrium on Deck 3. This show included a wave good bye to all the characters on board and a pin trading session (all the guests on board came together to trade their Disney pins.)

Day 8 was our final morning on the boat, which meant you went to breakfast at the place you had dinner at the night before or eat at Cabanas (the buffet on Deck 9.) For my family and I, we ate at Animators Palate once more. After eating the final meal on the ship, everyone disembarked and headed to the airport to fly home. Disney allows all of their guests to eat and explore the ship before leaving, which was nice because we didn’t feel rushed to get off the boat and let the new guests begin their vacation.

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Yoga and Balance

As we explored various ways to do poses using wall ropes, we taught our discoveries to others. During this time, a group of students from abroad came to study with Guruji. They had studied with him in the past and were eager to learn “what was new”. They were all thrilled with the new wall rope system, and when they left, they expressed their desire to put up wall ropes in their studios back home.

Two years later, the same group returned to continue their studies at the Institute. We were astonished! They could no longer do the poses that required strength or endurance. Their intensity had faded and their poses had wilted. Their bodies were floppy, depleted of spunk and strength. We couldn’t understand what had happened. Very diplomatically, we inquired about their daily practice. They said they had been so excited about the wall ropes that their entire practice now consisted of hanging on wall ropes in one pose after another! We had our answer: An approach that had been designed to merely balance an active practice had become their sole practice, hence their practice was now an imbalanced practice.

The young and aggressive members of our group of student teachers had a good laugh at the expense of these yogic bats, yet they continued to practice in their own imbalanced ways. Many of them felt that they were far too young and fit to bother with restorative poses at all. Restoratives were for the old or the weak! Or the lazy! These young teachers just wanted to “go for the burn,” and become lean and mean.

They wanted to become as physically attractive to the opposite sex as possible, yet somehow appear “yogic”. As an inevitable consequence, one of these young teachers became physically abusive to his wife and children. Another ended up with extremely high blood pressure, while yet another became chronically irate and judgmental. Still another, violently pushing against the tensions that were bottled up inside him, ended up resorting to the bottle. So, while those who practiced only restoratives could barely hold themselves up, those who practiced only vigorous poses ended up agitated, overly sexed, and violent. Ah, balance! Why are you so hard to find?

Aadil Palkhivala©2008

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2020 Study Reveals What Medicare Supplement Insurance Plans Seniors Buy

Seniors turning 65 face a rather daunting task, picking a Medicare insurance plan that suits their present needs and budget. What makes the decision harder is the fact that the choice may need to meet their future needs as well. Predicting the future which could easily be 20 years is never easy.

Making the process even harder is that at the end of 2019, Medicare changed the rules. The most popular Medicare Supplement plan choice, Plan F, would no longer be available to future new enrollees.

For years, many insurance agents tried to simplify the decision for consumers by letting them know that Plan F, or the High Deductible Plan F version, were clearly the most popular choice.

That’s why the first analysis of Medicare Supplement insurance buying patterns can be helpful. For the sake of clarity, Medicare Supplement is often referred to as Medigap.

One of the key advantages of a Medigap policy is the ability to use any medical professional who accepts Medicare. Medicare Advantage plans offer many attractive benefits – often a low or no-cost option is what stands out on television ads. That said, these plans may have specified providers and other limitations that make comparisons vitally important.

The first analysis of new 2020 Medicare enrollees selecting Medicare Supplement found that Medigap Plan G was the overwhelming choice. Some 66 percent of individuals chose this option. Plan N was the second most-popular plan choice with 18 percent of new applicants.

According to the American Association for Medicare Supplement Insurance, which published the findings, Medigap Plans A & B were selected by two (2) percent of new enrollees. The balance allocated their choices to other available plans. Massachusetts, Minnesota, and Wisconsin, have a different set of standardized plans, through a federal waiver.

Two valuable resources can help seniors find the best Medicare Supplement plan options. The first is a report showing the lowest as well as the highest cost. The Medicare Plan G Price Index lists rates for men and women turning 65 and reports prices for major cities across the country.

Rates can differ significantly. Often virtually identical coverage can cost twice as much. Furthermore, no one insurance company always had the lowest cost and likewise no insurer consistently had the highest cost.

The second resource is an online directory listing local Medicare insurance agents by Zip Code. The directory is free to use and completely private allowing consumers to see agent information without having to enter any personal information. Many of the agents can offer advise on all Medicare options including Medicare Advantage, Medigap as well as Medicare drug plan options.

Established in 2000, the American Association for Medicare Supplement Insurance is an advocacy and informational organization that strives to create heightened awareness for the many Medicare insurance planning options and supports insurance professionals who market Medicare insurance.

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How Green is Your Leather?

Leather is a long contested material – hated by vegetarians and vegans as an animal byproduct but revered by many as a durable and luxurious material for clothing, furniture, books and more. No matter where you stand on the leather debate, it is certainly true that the tanning industry leaves a lot to be desired on the environmental front. The main reason for this is the tanning process used industry wide. Although there is now an expanding demand for naturally tanned leather, and those products are making their way onto the market, it’s worth it to explore the most common tanning processes and their environmental impact.

Tanning is the process by which animal skin is actually turned into leather. In modern tanning, this takes place in multiple stages:

1. Basic Preparation – Preparation begins with treating the hide with salt, or curing, which removes collagen, bacteria and water from the hide to prevent rotting. There are several methods of curing hides including brine curing and wet-salting – all techniques occur at a low temperature to further reduce chance of bacteria. The hides are then rinsed and rehydrated for the next process.

2. Un-hairing – At this point the leather is treated to remove the hair. Various chemicals can be used in this process, the idea being to break down the hair while leaving the skin of the hide itself intact. Ultimately a machine is used to remove the hair from the hide.

3. The hides are then treated with a combination of salt and sulphuric acid to soften it again for processing.

4. The tanning itself occurs – and can be accomplished in two ways:

a. Vegetable Tanning – This method involves the use of tannin – from which Tanning gets its name. Using the barks of various trees from which tannin can be extracted, the hide is stretched and then soaked in a tannin concentrated bath for several weeks. Different concentrations of tannin produce different tanning results.

b. Mineral Tanning – This method uses chemicals and minerals, primarily chromium sulfate to tan the material in a similar method to that of the vegetable tanning. This method is much faster but produces more effluent chemical waste.

5. Finally, the hide may be oiled, waxed, dyed, rolled or shaved depending on the desired outcome.

The problems with this process are many. Not only are many chemicals used in the standard process – because obviously modern tanneries are more attracted to the speed and efficiency of mineral tanning – usually discarded without regard to the environment, but the amount of water and power used to complete leather tanning are also environmentally damaging.

In September of 2008, Hands On completed a study of the tanning industry in Pakistan, one of the largest epicenters of leather tanning in the world. The environmental challenges included some of the following:

o Inefficient Water Use – in some cases over three times the estimated amount of water actually needed for the process of rinsing and soaking the hides throughout the process.

o Polluted Waste Water – not only are many factories using too much of this valuable resource, but the waste water is merely dumped back into the local environment with little or no treatment to remove chemical waste.

o Solid Waste – Untanned and tanned solids are also thrown away and fed back into local markets for waste materials. This can be as much 12,000 lbs per day from a tannery processing 22,000 lbs of hide for tanning per day. Many of these waste materials are exposed to chromium which means potential chemical leeching into the local environment and some waste materials are used by industries like glue manufacturers and poultry feed processors – but again chromium has been used and can pollute chicken feed and the chickens sold by those companies.

o Air Emissions – in most tanneries, any chemicals that are used can cause air pollution – like ammonia and hydrogen sulphide, and these tanneries often use diesel engines and generators to power plants and boilers which create CO2 emissions.

The good news is that new eco-friendly tanneries are being built – in fact, one is opening up in 2009. Understanding the environmental impact of materials that are so often used and sold in the US, like leather, is an important step towards becoming more environmentally aware, and in choosing companies that support eco-friendly business practices and materials.

For example, there are several shoe companies who are using sustainable leather, or who are planning to purchase leather from environmentally conscious providers. In fact, New Balance sneakers, Timberland shoes, Simple Shoes and Keen shoes all plan to purchase leather from the new eco-friendly tannery in Vietnam opening next year. Support companies that support sustainable leather manufacturing and understand the impact of you fashionable style!

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A Rhetorical Analysis of JFK’s Inaugural Address

Before George W. Bush and Barrack Obama have taken the seat of being the president of United States, one man has already enjoyed the position and earned a star in that hall of fame like Abraham Lincoln did. He is former U.S. president, John F. Kennedy, who, without a doubt, has been critically acclaimed as one of the best presidents who has ruled in the United States of America. Together with this great recognition, JFK has also earned popularity and greatness with his inaugural address that did not only direct to his fellow citizens but to people all over the world.

His inaugural address, which he delivered on the 20th of January 1961, though not the shortest of presidency speeches, was still considered to be brief – containing only 1, 355 words – and simple – choosing fancy words because as he told his speechwriter, Sorensen, he didn’t want the people to think he’s a *windbag. Despite the simplicity, JFK has still paved his way to captivate the hearts and minds of the people with his inaugural address. Who would not, when the address contained numerous rhetorical devices to embellish itself?


*windbag – a person who, like the wind does,

just blows off everything he or she says away

Rhetorical devices are techniques that help a writer or a speaker beautify a discourse, and persuade and influence people regarding the argument presented. In JFK’s inaugural speech, his rhetorical devices have done the job of pleasing and persuading the people with his message. Out of only 1, 355 words, he has been able to use 13 rhetorical devices to persuade people. One in particular is Alliteration.

Alliteration is a consecutive repetition of initial sounds (vowels and consonants) in a phrase or a sentence. In JFK’s speech, there have been a total of 28 alliterations used. The following alliterations are identified in bold letter and are labeled by their paragraph number:

(1) same solemn oath

(2) man holds in his mortal hands

(2) for which our forebears fought

(3) go forth from this time

(3) to friend and foe alike

(4) whether it wishes us well

(4) we shall pay any price, bear any burden

(4) the survival and success of liberty

(6) faithful friends

(7) colonial control

(7) strongly supporting

(8) struggling to break the bonds of mass misery

(10) sovereign states

(10) writ may run

(11) before the dark powers of destruction

(13) the steady spread of the deadly atom

(14) sincerity is always subject to proof

(19) peace preserved

(22) bear the burden

(23) a grand and global alliance

(27) high standards of strength and sacrifice

(27) go forth to lead the land we love

Another rhetorical device that has been presented in JFK’s inaugural address is Anaphora.

Anaphora refers to the repetition of one or more words at the head of consecutive phrases, clauses, or sentences. There has been a total of six anaphors presented in JFK’s speech. First set of anaphors is indicated in Paragraph 2:

(2) … to abolish all forms of human society

and all forms of human life

Another set of anaphors is also shown in Paragraph 7:

(7) We shall not always expect to find them supporting our view.

But we shall always hope to find them strongly supporting their own freedom…

Third set of anaphors is presented from Paragraph 6 to Paragraph 11 of JFK’s inaugural address:

(6) To those old allies whose cultural and spiritual origins we share…

(7) To those new states whom we welcome to the ranks of the free…

(8) To those people in the huts and villages of half the globe…

(9) To our sister republics south of our border…

(10) To that world assembly of sovereign states, the United Nations…

(11) Finally, to those nations who would make themselves our adversary…

In succeeding Paragraphs 15 to 19, a fourth set of anaphors is also bestowed:

(15) Let both sides explore what problems unite us…

(16) Let both sides for the first time, formulate serious and precise proposals…

(17) Let both sides seek to invoke the wonders of science instead of its terrors…

(18) Let both sides unite to heed, in all corners of the earth…

(19) Let both sides join in creating a new endeavor…

A fifth set of anaphors is also specified in Paragraph 8:

(8) … not because the communists may be doing it,

not because we seek their votes,

but because it is right…

Lastly, a sixth set of anaphors is denoted in Paragraph 22:

(22) … not as a call to bear arms, though arms we need –

not as a call to battle, though embattled we are…

A number of metaphors have been also stated in the inaugural address of JFK.

A metaphor is a rhetorical device that directly compares a person with an object. A total of eight metaphors are listed in JFK’s speech:

(3) … that the torch has been passed…

(7) … those who foolishly sought power by riding the back of the tiger…

(9) … to assist free men and free governments in casting off the chains of poverty…

(9) … this peaceful revolution of hope cannot become the prey of hostile powers…

(9) … this hemisphere intends to remain the master of its own house…

(13) … racing to alter that uncertain balance of terror that stays…

(19) And if a beachhead of cooperation may

(19) push back the jungle of suspicion…

Antitheses have also been specified in JFK’s speech of inauguration to the people. An antithesis refers to a contrast within parallel phrases. An overall of eight antitheses is indicated as taken from the address:

(1) We observe today not a victory of party but celebration of freedom, symbolizing an end as well as a beginning, signifying renewal as well as change…

(2) … not from the generosity of the state but from the hand of God.

(6) United there is little we cannot do in a host of cooperative ventures. Divided there is little we can do…

(15) Let both sides explore what problems unite us instead of belaboring those problems which divide us.

(19) … not a new balance of power, but a new world of law.

(24) I do not shrink from this responsibility – I welcome it.

(25) And so, my fellow Americans, ask not what your country can do for you; ask what you can do for your country.

(26) … ask not what America will do for you, but what together we can do for the freedom of man.

Two parallelisms have also been identified in the speech. A parallelism refers to the congruency of tenses of verbs as used in succession in sentences.

(4) … pay any price, bear any burden, meet any hardship, support any friend, oppose any foe…

(8) If a free society cannot help the many who are poor, it cannot save the few who are rich.

Two apostrophes have also been stated in the inaugural address. An apostrophe refers to the interruption of thought to directly address a person or a personification. Paragraphs 21 and Paragraphs 25 contained examples of apostrophes:

(21) In your hands, my fellow citizens, more than mine…

(25) And so, my fellow Americans, ask not what your country can do for you…

Two opposing rhetorical devices – Polysyndeton and Asyndeton – have also been shown in JFK’s speech. A polysyndeton refers to the insertion of conjunctions before each word in a list. It is evident in Paragraph 19:

(19) … where the strong are just and the weak secure and the peace preserved…

On the other hand, an asyndeton refers to the absence of conjunctions in a sentence, as seen in Paragraphs 4, 17, and 24:

(4) … bear any burden, meet any hardship, support any friend, (and) oppose any foe…

(17) Together let us explore the stars, conquer the deserts, eradicate disease, (and) tap the ocean depths…

(24) … the energy, the faith, (and) the devotion…

The use of chiasmus has also been apparent to beautify JFK’s inaugural address. A chiasmus is a rhetorical device that reverses the grammatical order of one phrase to the next. In Paragraphs 14 and 25, examples of chiasmus have been stated:

(14) Let us never negotiate out of fear, but let us never fear to negotiate.

(25) … ask not what your country can do for you; ask what you can do for your


Other rhetorical devices have also been used in JFK’s inaugural address. Anastrophe, which refers to the inversion of word order (syntax) to mark emphasis, is made evident in Paragraph 5:

(5) This much we pledge – and more.

The punctuation of a point with an *aphorism, called Sententia, has also been made evident in Paragraph 18:

(18) … to “undo the heavy burdens, and let the opposed go free…


*aphorism – saying; adage; cliché;maxim

Tricolon, which refers to a series of three parallel words, phrases, clauses, or statements, has also been presented in Paragraph 22:

(22) … not as a call to bear arms, though arms we need –

not as a call to battle, though embattled we are,

but a call to bear the burden of a long twilight struggle.

In some instances, numerous rhetorical devices could be implied in a phrase, clause, or a statement. A number of statements with numerous rhetorical devices for each statement have been apparently implied in JFK’s inaugural speech.

Paragraph 25 indicates four rhetorical devices: Apostrophe, Chiasmus, Antimetabole, and Antithesis; Paragraph 4, two devices: Parallelism and Asyndeton; Paragraph 15, two devices: Anaphora and Antithesis.

Paragraph 25:


And so, my fellow Americans, ask not what your country can do for you; ask what you can do for your country.


And so, my fellow Americans, ask not what your country can do for you; ask what you can do for your country.


And so, my fellow Americans, ask not what your country can do for you; ask what you can do for your country.


And so, my fellow Americans, ask not what your country can do for you; ask what you can do for your country.

Paragraph 4:


Let every nation know, whether it wishes us well or ill, that we shall pay any price, bear any burden, meet any hardship, support any friend, oppose any foe, to assure the survival and the success of liberty.


Let every nation know, whether it wishes us well or ill, that we shall pay any price, bear any burden, meet any hardship, support any friend, (and) oppose any foe, to assure the survival and the success of liberty.

Paragraph 15:


(15) Let both sides explore what problems unite us instead of belaboring those

problems which divide us.

(16) Let both sides for the first time, formulate serious and precise proposals for the inspection and control of arms, and bring the absolute power to destroy other nations under the absolute control of all nations.

(17) Let both sides seek to invoke the wonders of science instead of its terrors. Together let us explore the stars, conquer the deserts, eradicate disease, tap the ocean depths, and encourage the arts and commerce.

(18) Let both sides unite to heed, in all corners of the earth, the command of Isaiah to “undo the heavy burdens, and [to] let the oppressed go free.”

(19) Let both sides join in creating a new endeavor – not a new balance of power, but a new world of law where the strong are just, and the weak secure, and the peace preserved.


(15) Let both sides explore what problems unite us instead of belaboring those problems which divide us.

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Running Shoes For Flat Feet – Does Special Arch Support Cure Or Cause Flat Feet?

Choosing the best running shoes means sifting through a lot of information. In order to choose the right pair, you will be offered the following advice: determine what kind of feet you have and buy the running shoe designed for your type of feet. We have indeed been well-trained by the running shoe industry. Today I can buy running shoes for overpronators, running shoes for underpronators, and running shoes for flat feet. I have been told that excessive running can lead to fallen arches. But by choosing to buy running shoes with special arch support I can avoid that fate.

Is it true? Does running without special arch support lead to fallen arches and the development of flat feet? Flat feet are common in infants and toddlers. This is because the longitudinal arch is not yet fully developed. So one could say flat feet are normal, up to a certain age anyway. The arch of the foot develops throughout childhood so that we have got normal arches by the time we are old enough to vote. That is, if our feet are allowed to develop naturally.

“Putting your feet in shoes is similar to putting them in a plaster cast,” according to Dr. Gerard Hartmann, Ph.D. in “Born To Run” by Christopher McDougall. Hartmann goes on to say,”If I put your leg in plaster, we’ll find forty to sixty percent atrophy of the musculature within six weeks. Something similar happens to your feet when they’re encased in shoes.”

Find me kids today that get plenty of exercise and have not been wearing shoes from a very young age. Runners used to wear regular old sneakers when they ran. Wearing thin-soled shoes meant their feet had a lot of work to do. As a result, their feet were stronger for it. For them, cheap, flat sneakers worked just fine. Enter Oregon track coach Bill Bowerman and his “moon shoe” for his fledgling Nike brand in 1972 and suddenly the human foot became a very flawed thing.

If running shoes with special arch support are really necessary, how did we do so well for so long without them? How do we explain the remarkably successful and remarkably long, running record of the Kenyans? Long distance running did not begin in the 1970s.

An article in the April 2006 edition of Journal of Sports Sciences examined the factors that make Kenyans such fantastic long distance runners. After taking everything into account, the one thing that stood out? The successful runners came from regions of the country where the kids ran to school every day. They did not walk, they ran. And not just a couple of blocks but five to ten kilometers to school. Then home again. And they did this without arch support compliments of Nike, Asics, or New Balance. They ran barefoot.

This begs the question. Is flat feet caused by wear and tear and a lack of proper arch support in your shoes? Or could it be that flat feet is caused, in part, by the arch support in your shoes making the muscles of your feet weak and unable to withstand the load demands of daily walking and running? Our feet are made up of 26 bones held together by 33 joints and more than 100 muscles, tendons and ligaments. It is the shape and tension along the curve that makes an arch so strong and able to carry loads in excess of its own weight. By putting a support under the arch of a bridge, the balance is broken, the bridge fails. Could the arches of our feet react any differently?

Maybe the barefoot runners are on to something. You decide.

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FASB Proposed Lease Accounting Changes – Impacts on Commercial Real Estate


The Financial Accounting Standards Board (FASB) on August, 17, 2010 released their “exposure draft” requiring companies to record nearly all leases on their balance sheets as a “right to use” asset, and a corresponding “future lease payment – liability”.  What does this mean to your business in layman terms?  This proposal in essence does away with operating leases; all leases (unless immaterial) would be capitalized using the present value of the minimum lease payments.  Therefore, businesses who in the past had off-balance sheet lease obligations, must now record these obligations on their balance sheet.

A key point to consider with regards to the proposed lease accounting changes is that, in all likelihood, existing operating leases, signed prior to the implementation of the new rules, will require reclassification as capital leases that must be accounted for on the balance sheet. This means that real estate professionals must immediately consider the effect that existing and planned leases will have on financial statements once the proposed rules are implemented. Since operating lease obligations can represent a larger liability than all balance sheet assets combined, lease reclassification can significantly alter the businesses balance sheet.

The impact of recording these lease obligations on the balance sheet can have multiple impacts, such as: businesses needing to alert their lenders as they will now be non-compliant with their loan covenants, negotiating new loan covenants with the lenders due to the restated financial statements, ratios used to evaluate a businesses potential of credit will be adversely impacted and the restatement of a lessee’s financial statement once the change takes effect may result in a lower equity balance, and changes to various accounting ratios

The conceptual basis for lease accounting would change from determining when “substantially all the benefits and risks of ownership” have been transferred, to recognizing “right to use” as an asset and apportioning assets (and obligations) between the lessee and the lessor.

As part of FASB’s announcement, the Board stated that in their view “the current accounting in this area does not clearly portray the resources and obligations arising from lease transactions.” This suggests that the final result will likely require more leasing activity to be reflected on the balance sheet than is currently the case. In other words, many, perhaps virtually all, leases now considered operating are likely to be considered capital under the new standards. Thus, many companies with large operating lease portfolios are likely to see a material change on their corporate financial statements.

Part of the purpose for this is to coordinate lease accounting standards with the International Accounting Standards Board (IASB), which sets accounting standards for Europe and many other countries. The IASB and FASB currently have substantial differences in their treatment of leases; particularly notable is that the “bright line” tests of FAS 13 (whether the lease term is 75% or more of the economic life, and whether the present value of the rents is 90% or more of the fair value) are not used by the IASB, which prefers a “facts and circumstances” approach that entails more judgment calls. Both, however, have the concept of capital (or finance) and operating leases, however the dividing line is drawn between such leases.

The FASB will accept public comments on this proposed change through December 15, 2010.  If FASB makes a final decision in 2011 regarding this proposed change to lease accounting, the new rules will go into effect in 2013.

Additionally, the staff of the Securities and Exchange Commission reported in a report mandated under Sarbanes-Oxley, that the amount of operating leases which are kept off the balance sheet is estimated at $1.25 trillion that would be transferred to corporate balance sheets if this proposed accounting change is adopted.

Commercial Real Estate:

The impact on the Commercial Real Estate market would be substantial and will have a significant impact on commercial tenants and landlords.  David Nebiker, Managing Partner of ProTenant (a commercial real estate firm that focuses on assisting Denver and regional companies to strategize, develop, and implement long-term, comprehensive facility solutions) added “this proposed change not only effects the tenants and landlords, but brokers as it increases the complexity of lease agreements and provides a strong impetus for tenants to execute shorter term leases”.  

The shorter term leases create financing issues for property owners as lenders and investors prefer longer term leases to secure their investment.  Therefore, landlords should secure financing for purchase or refinance prior to the implementation of this regulation, as financing will be considerably more difficult the future. 

This accounting change will increase the administrative burden on companies and the leasing premium for single tenant buildings will effectively be eliminated.  John McAslan an Associate at ProTenant added “the impact of this proposed change will have a significant impact on leasing behavior. Lessors of single tenant buildings will ask themselves why not just own the building, if I have to record it on my financial statements anyway?” 

Under the proposed rules, tenants would have to capitalize the present value of virtually all “likely” lease obligations on the corporate balance sheets.  FASB views leasing essentially as a form of financing in which the landlord is letting a tenant use a capital asset, in exchange for a lease payment that includes the principal and interest, similar to a mortgage.

David Nebiker said “the regulators have missed the point of why most businesses lease and that is for flexibility as their workforce expands and contracts, as location needs change, and businesses would rather invest their cash in producing revenue growth, rather than owning real estate.”

The proposed accounting changes will also impact landlords, especially business that are publicly traded or have public debt with audited financial statements.  Mall owners and trusts will required to perform analysis for each tenant located in their buildings or malls, analyzing the terms of occupancy and contingent lease rates.

Proactive landlords, tenants and brokers need to familiarize themselves with the proposed standards that could take effect in 2013 and begin to negotiate leases accordingly.


The end result of this proposed lease accounting change is a greater compliance burden for the lessee as all leases will have a deferred tax component, will be carried on the balance sheet, will require periodic reassessment and may require more detailed financial statement disclosure.

Therefore, lessors need to know how to structure and sell transactions that will be desirable to lessees in the future. Many lessees will realize that the new rules take away the off balance sheet benefits FASB 13 afforded them in the past, and will determine leasing to be a less beneficial option. They may also see the new standards as being more cumbersome and complicated to account for and disclose. Finally, it will become a challenge for every lessor and commercial real estate broker to find a new approach for marketing commercial real estate leases that make them more attractive than owning.

However, this proposed accounting change to FAS 13 could potentially stimulate a lack luster commercial real estate market in 2011 and 2012 as businesses decided to purchase property rather than deal with the administrative issues of leasing in 2013 and beyond.

In conclusion, it is recommended that landlords and tenants begin preparing for this change by reviewing their leases with their commercial real estate broker and discussing the financial ramifications with their CFO, outside accountant and tax accountant to avoid potential financial surprises if/when the accounting changes are adopted. 

Both David Nebiker and John McAslan of ProTenant indicated their entire corporate team are continually educating themselves and advising their clients about these potential changes on a pro-active basis.  

Addendum – Definition of Capital and Operating Leases:

The basic concept of lease accounting is that some leases are merely rentals, whereas others are effectively purchases. As an example, if a company rents office space for a year, the space is worth nearly as much at the end of the year as when the lease started; the company is simply using it for a short period of time, and this is an example of an operating lease. 

However, if a company leases a computer for five years, and at the end of the lease the computer is nearly worthless. The lessor (the company who receives the lease payments) anticipates this, and charges the lessee (the company who uses the asset) a lease payment that will recover all of the lease’s costs, including a profit.  This transaction is called a capital lease, however it is essentially a purchase with a loan, as such an asset and liability must be recorded on the lessee’s financial statements. Essentially, the capital lease payments are considered repayments of a loan; depreciation and interest expense, rather than lease expense, are then recorded on the income statement.

Operating leases do not normally affect a company’s balance sheet. There is, however, one exception. If a lease has scheduled changes in the lease payment (for instance, a planned increase for inflation, or a lease holiday for the first six months), the rent expense is to be recognized on an equal basis over the life of the lease. The difference between the lease expense recognized and the lease actually paid is considered a deferred liability (for the lessee, if the leases are increasing) or asset (if decreasing).

Whether capital or operating, the future minimum lease commitments must also be disclosed as a footnote in the financial statements. The lease commitment must be broken out by year for the first five years, and then all remaining rents are combined.

 A lease is capital if any one of the following four tests is met:

 1) The lease conveys ownership to the lessee at the end of the lease term;

 2) The lessee has an option to purchase the asset at a bargain price at the end of the lease term

 3) The term of the lease is 75% or more of the economic life of the asset.

 4) The present value of the rents, using the lessee’s incremental borrowing rate, is 90% or more of the fair market value of the asset.

Each of these criteria, and their components, are described in more detail in FAS 13 (codified as section L10 of the FASB Current Text or ASC 840 of the Codification).

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Day Trading Domination – 3 Tips How to Dominate Day Trading

Career professionals want to overcome each and every adversity that may lead them away from their goals. Day traders are in the midst of experiencing such domination when they conquer a fear of taking over a market the best way possible. It’s true and evident that every investor cannot do this, but a very few have an ambition unforeseen in the stock market.

These individuals use their intuition, hard work, and dedication to overcome the ideals of trend setters. Trends can move a market while rumors can change an investor’s view of their picks; who has the ability to work in this change of fluidity? Investors that want to dominate the market by creating a plan and executing it without fear.

1. Review Company Profiles

Company profiles harness information about leadership teams, management supervisors, goals, the company’s purpose, and the personalities leading a business. As an investor, it’s good to know which companies have strong leaders because their leadership can produce profits. Profit is generated by a company leader with a vision, works hard to encourage developments, and harnesses the power of self-discipline to push a firm forward.

Investors prefer leaders that have experience in a company. Top CEOs, financial advisers, and employees can determine the strength of a firm’s production. What happens if a press release states a firm change in management? Stocks may sell. Stock prices may drop. Stocks may remain neutral for the first 10 hours. After those 10 hours, the firm starts evolving into a new company. Investors are aware of all of this and they focus on leadership, press releases, and the capabilities of their companies to produce profit for their portfolio.

2. Create a Work Schedule

How many hours are you willing to put into your business? Yes, day trading is a business because it needs a plan, purpose, and manage the loss. A work schedule includes understanding your best research times, evaluating your efforts, and implementing new techniques to find great picks. The

Fruit of labor comes from learning the basics then earning consistently.

Your work schedule should include times for research, learning new strategies, and workshops in day trading for investing. Anyone interested in following or dominating a niche must undertake a lot of scrutiny by consistency. Learning how to harness your working power can help edge you closer to what you’d like to achieve in your investing strategies.

3. Work Consistently

Consistency can change the way you view your portfolio; investors with experience understand that a strong winning streak in the markets. An important fact to remember is you will not have an opportunity to do the same thing every day you trade. You have to learn the ins and outs of certain industries then stick to their companies stocks.

The best firms tend to invest in research just as you should. Invest in what matters most which is time in learning about your picks then you will see the benefit’s the moment you wake to a new balance in your brokerage account.

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Getting Familiar With The Intricacy and Beauty Of Oxford Shoes

Oxford shoes are of Irish and Scottish origin and these shoes have become a standard for many people over the years. For its worldwide popularity, the oxford has entered dictionaries where it is referred to as a closed laced shoe in elegant style with an aesthetic touch. An oxford may come as full or semi brogue and plain form. In the past, untanned leather in plain form was used to craft these shoes but nowadays we get oxford shoes in suede, tanned or synthetic leather.

Oxfords are famous as shoes for businessmen and executives. Men have been fond of these shoes since the origin and even women love these now. Then there are oxfords for children as well. The design of oxfords has evolved to satisfy the needs of different ages, sex and occasions. We now have oxford caps or toe car oxfords that use stitched leather placed over the upper. However, the typical oxford shoes are found in five main types known as Bluchers oxfords, Balmoralsoxfords, Saddle oxfords, Kilties oxfords and Wingtips oxfords.

Let us start with Bluchers and Balmorals. Bluchers are famous as an accessory for dancing. They come with leather soles. These oxfords have an outward look that reveals four clear segments. Bluchers are open-laced and their sides are sewn on the front side. On the contrary, Balmorals are close-laced as we cannot see the laces that lie hidden under a polished tongue flap. These shoes have a seamless look. Balmorals are great to go with suit and tie for a formal setting.

Saddles shoes have a saddle like shape with a piece of saddle shaped leather sewed on them. This saddle like leather part can have different colors which can even be in contrast of the base color. Typically black and white combination is the most popular. Then there are the Kilties that are men’s favorite. These oxfords have fringed leather tongue so that the laces and eyelets stay hidden. The Wingtip oxford gets its name for a peculiar embroidery style that reveals a design resembling the spread wings of birds. This type is also quite popular with men.

Women now enjoy wearing comfortable oxfords that can make them look more attractive or formal in any situation. For example, the casual saddle oxford with split suede and cushioned crepe sole are quite popular among women. These oxfords have relaxing heels. In the past, these saddle shoes came mostly in black and white but now women have them in pastel and dazzling colors.

The comfort oxfords for women are perfect when women want some sporty footwear with removable insole. These oxfords have leather lining and the sole is slip resistant. The fashion oxfords for women come in comfortable platform-sneaker style. They also come in sporty style with lightweight rubber sole with lot of flexibility. Finally, the hiking oxfords for women come with useful rough and tough features. These shoes have slip-resistant soles, water-proof uppers and toughened steel toes.

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