After all, perhaps no one is better able to provide an initial industry categorization than those who are paid to study public companies in detail. Given that, I chose instead to rely on the industry categorizations that investment analysts give to companies. Many practitioners make those selections with standard industrial classification or North American Industry Classification System codes however, in my experience, that leads to an excessive number of companies to screen that are not even closely comparable to the tested party. Selecting the initial companies to include in the search is important. The goal is to focus on companies specializing in distribution, supply chain, and logistics functions, rather than vertically integrated providers that also develop and manufacture products. It also targets companies distributing maintenance, repair, and operating (MRO) products for construction use, such as fasteners, material handling equipment, and power tools. The benchmark seeks to provide a range of companies distributing an array of construction distribution products, such as roofing insulation interior fixtures and heating, ventilation, and air conditioning (HVAC) products. The goal is to have a set of companies that might be comparable to a tested party that performs distribution of building materials and ancillary items used in residential and commercial construction. I started by identifying the North American construction distributors that I wanted to benchmark. Although all figures have been double-checked, I lack the manpower and expensive tools that consulting companies use in guaranteeing complete accuracy for their clients. Practitioners should always double-check data and validate company financials before using them in transfer pricing analyses and should not rely solely on the data in this article. This article uses data-mining techniques to pull data from companies’ Forms 10-K. Practitioners should always examine each company before deciding whether it would be comparable to the tested party. Certainly, the facts and circumstances of individual intercompany transactions should be scrutinized against the series content to make an informed decision on the intercompany transaction at hand. This series could be used as a starting point for evaluating comparable companies. This series also attempts to take the complexity out of benchmarking analyses that use expensive tools, demonstrating that all practitioners could perform benchmarking analyses using information and tools that are likely already at their disposal. Enter this series of articles, meant to provide tax practitioners worldwide with suggestions for transfer pricing benchmarking and information for the most widely used CPM intercompany transactions. Given the proliferation of publicly available data, free screening tools, and data-mining techniques, now is the time to provide clients with corroborative benchmarks and data. On the other hand, taxpayers continue to pay for a service that has nearly become commoditized and yet still lacks publicly available secondary resources for practitioners. On the one hand, that benefits multinationals by significantly decreasing the turnaround time for benchmarking studies. However, most consulting firms have already standardized the process with dozens of off-the-shelf benchmarks that can be provided to clients on request. For transactions driven by the comparable profits method, a search generally is required for identifying companies that are comparable to the tested party. One key aspect of nearly all transfer pricing documentation is a benchmarking analysis. As compliance requirements have risen, consultancies have turned to automation and standardization of nearly all documentation work, decreasing their costs of performance. Multinational groups are required to issue transfer pricing documentation reports in more jurisdictions than ever before, leading to increased compliance costs. Transfer pricing has shifted toward a compliance-driven world. In this article, part of a series providing transfer pricing benchmarks that can be replicated by practitioners using readily available public data, Hughes considers a North American construction distribution benchmark for transfer pricing. Andrew Hughes is an economist specializing in transfer pricing and valuation.
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' Live' Bullet also captured the wild and free spirit of rock concerts in the seventies, and has great historic value in that regard.Īs I told everybody last night, I was reading in Rolling Stone where they said, " Detroit audiences are the greatest rock and roll audiences in the world." I thought to myself, "Shit! I've known that for ten years!" Over time, the life-on-the-road tale " Turn the Page" would become the most nationally played song from ' Live' Bullet, and a perennial favorite on album-oriented rock and classic rock stations.įor Detroit fans, however, the entire 'Live' Bullet recording captured a Detroit artist at the height of his energy and creativity, in front of a highly appreciative hometown crowd. However, it was only in the following winter that the release of his next recording, Night Moves, launched Seger into more national markets. The next night, Seger played for fewer than a thousand people in Chicago. 78,000 people were in attendance and the concert lasted until nearly 1:30 a.m. In June 1976, Seger played the Pontiac Silverdome in metropolitan Detroit at a historic concert that also included Point Blank, Elvin Bishop and Todd Rundgren. In December, 1975, 3 months after Live Bullet was recorded, a scheduled concert at Western Michigan University was cancelled after only a few hundred advance tickets were sold. Even in his home state of Michigan, Seger often struggled to garner mass appeal outside the Metro Detroit area. Classics such as the live version of " Nutbush City Limits" and the medley of "Travelin' Man/Beautiful Loser" were among the most widely played live tracks on Detroit stations such as The success of Seger's music at this time, however, was highly regional, with Seger still remaining quite unknown in adjacent media markets such as Chicago. ' Live' Bullet became a staple of FM rock radio in Detroit. The album is credited, along with Night Moves, with launching Seger's mainstream popularity. It was recorded at Cobo Hall in Detroit, Michigan, during the heyday of that arena's time as an important rock concert venue. ‘Live’ Bullet is a live album by American rock band Bob Seger & the Silver Bullet Band, released in April 1976. Music Direct does not guarantee delivery within that specified time period.Bob Seger & The Silver Bullet Band chronology Average ground delivery time ranges from 7-14 business days. The ground shipping method used will be determined at Music Direct's discretion. Please Note: Orders that are less than $125 are not guaranteed to ship via FedEx. Orders will be held to ship all back ordered items together when they are all received in stock. Music Direct will not charge additional shipping for any back orders items. Music Direct will contact you with shipping charges for these addresses.Ĭustomers can choose an alternative expedited shipping method but it will not qualify for this free shipping offer. This offer is not included on any shipments to FPO/APO addresses. Music Direct reserves the right to change the terms of this promotion or discontinue this offer at any time. Music Direct reserves the right to select the carrier and ship method within the terms of this offer. This offer cannot be applied to previously placed orders. This offer also excludes Oppo, demos, closeouts/sale items and freight shipped items. **Orders must be at least $49, before tax, to qualify. *Ground shipping to the 48 contiguous states only (FPO/APO excluded). If you continue to see a shipping charge on your order, please check the exclusions listed below. When your order subtotal reaches $49 in the shopping cart the shipping charge for associated qualifying items will automatically be adjusted on your order. 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You’ll love the way they make you feel, and you’ll be sure to turn heads when you wear them. They’re perfect for jogging, cycling, and all your other favorite activities. They’re perfect for people who want to get in shape and have some fun at the same time. These clothes are designed to help you move easily and comfortably while you exercise. And, with all the great anime-themed designs available, you’ll be sure to stand out from the crowd. You can find all the sports clothes you need for a fraction of the cost of traditional workout gear. They’re made from high-quality materials that are comfortable to wear and provide plenty of support. Looking for a way to add a bit of excitement to your running routine? Check out the newest anime-inspired sportswear! The clothes like sweatpants, shorts, and jerseys are designed to help you look and feel your best as you jog or run. So why not give them a try? You may be surprised at how much you enjoy working out in anime gym wear! These fun and stylish pieces will help you stand out at the gym. The colorful designs and performance-enhancing fabrics are everything you need to get motivated for your next workout. Whether you’re into cardio, weightlifting, jogging, or any team sport, anime gym wear can help you get into the groove.Ĭheck out these anime-inspired gym wear pieces that will help you get in the mood to break a sweat! From colorful leggings to fun Jogging and sports pants these pieces will help you feel your best while you’re working up a sweat. Our anime gym wear is designed to be comfortable and breathable, so it’s perfect for a range of activities. Bodden) DIY: Pin Board (Image: A.Looking for a way to add a little fun to your workouts? Why not try anime gym wear? You can find a great selection of anime gym wear here, and it’s a great way to add a little personality to your workouts. After it dried I sprinkled white over the purple with a toothbrush to make the stars. I added the purple inside right before I added the edges. I did the gold parts of the inside details first and then moved on to the outside slowly. It took me several batches of wasted yellows and dull purples to get my end product. Take time to try different paints to get the shade you want. I probably should have done the inside first, but I had to mix paint multiple times to get the shade of purple I wanted. Step 3: Paint it! I took my time with it, to be honest. *Insert little anxiety break to freak out over ruining it. Keep that in mind and allow some time to add color. However, the surface of the board takes a little bit longer for the ink to dry. I love Micron pens since they never bleed out when I add colors to my drawing. 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Roughly tear the Panettone and arrange on top of the cream pile. Add the cocoa paste and whisk until the mixture is smooth. Stir gently until the chocolate is melted. For the chocolate mousse, place the chocolate and Ultra Mel Vanilla Flavoured Custard in a heatproof bowl set over a pan of simmering water. Pile the cream mix on top of the custard refrigerate 15 minutes. Pour the warm juice into a large trifle bowl and chill until set, about 3 hours. Coarsely purée with a hand-held blender, pour into a sieve lined with a double layer of muslin placed over a large bowl and refrigerate to yield 1. Once the chocolate custard is cooled and jelly set, begin assembly! Break half the Panettone into pieces onto the jelly layer and spread the chocolate custard over the top. For cherry jelly, combine cherries, sugar, lemon juice and 600ml water in a saucepan over medium-high heat, stir to dissolve sugar and simmer until cherries begin to collapse (4-5 minutes). To make the cream mix, gently beat the double cream, crème fraiche and icing sugar in small bowl until soft peaks form. Remove from the heat stir in the chocolate until smooth. Stir constantly over a medium heat until custard bubbles and thickens to coat the back of a spoon. To make chocolate custard, blend sugar and cornflour in a medium saucepan gradually whisk in milk and cream. Pour the jelly mixture into the Salut Trifle Bowl and refrigerate for 2 hours or until set. Stir until dissolved, then add 300ml cold water. Tear up the strawberry jelly squares, put them in a jug and add 300ml boiling water. Spoon over custard and top with whipped cream and. 3 Sprinkle over cherries and ½ cup of reserved cherry juice. 2 Line a 3L shallow glass bowl with lamington cubes, pressing into base. Hull and slice the strawberries, then scatter over the sponges and drizzle with the Cointreau. 1 Prepare the Aeroplane Original Port Wine Jelly according to pack instructions, refrigerate until set. Once the cherry water is cooled (warm is fine) gradually add the gelatine mix, stirring thoroughly. Lay out the sponges on the bottom of a large glass bowl (if youre using a Swiss roll, cut it into slices first). Melt in microwave for 20 second increments until the gelatine is dissolved but do not boil. In a small microwave proof bowl, place 2 tbsp cold water and sprinkle 2 tsp of gelatine powder over the top. Place cherry water, sherry and sugar in a saucepan over medium heat and stir until sugar is dissolved. Place drained cherries in a non-metal bowl and cover with cherry brandy. Add enough water to the syrup to make 750mL. 250g dark eating chocolate, shaved or chopped finelyĭrain cherries reserve syrup into a measuring jug.2 x 415g cans pitted black cherries in syrup. Monday to Saturday 10AM - 8PM Sunday 11AM - 7PM BEST ENTRANCE. LOFT Outlet provides the LOFT looks she loves for a lot less. AEs collection includes modern basics like jeans, surplus and graphic tees as well as a stylish assortment of cool accessories, outerwear, footwear and swimwear. LOFT Outlet, located at Aurora Farms Premium Outlets®: LOFT Outlet offers casual, relaxed, feminine fashion with just the right accessories for fun looks. Thousands of visitors have enjoyed the entertainment, as well as the homemade jams and jellies, and fresh fruit and vegetables available at the farm. American Eagle Outfitters, located at Aurora Farms Premium Outlets®: AE brings you high quality, on-trend clothing, accessories and personal care products at affordable prices. The festival continues to grow each year adding more attractions, special events & performers Her graphic design skills were put to use rebranding the farm and giving it the quirky characters customers have come to know and love: The Barnyard Bumpkins. All of our dishes are made with only the freshest of ingredients of the highest quality to achieve the best flavors and presentation. In 1998, after several years of growth with strawberries and raspberries, Brooks Farms started to offer pick your own pumpkins, and the Fall Fun Festival was born. Dj Hibachi & Sushi, located at Aurora Farms Premium Outlets®: Welcome to Dj Hibachi & Sushi We focus on providing healthy, fresh and natural dishes to satisfy the modern customer’s tastes and needs. In 1994, their second oldest son, Paul, decided to farm full-time with his father. In 1990, the fourth generation farmer, Alvin Brooks and his wife Brenda, decided that growing pick your own strawberries and raspberries would help put their sons and daughter through school. After spending a few years closer to the town of Uxbridge, Edward moved the family a little further west towards Mount Albert, and set up home base at our current location.įor over 150 years the farm grew corn, wheat, barley, turnips, potatoes, and all sorts of farm animals. Brooks Farms started in the mid 1800’s when Edward Brooks, a bright-eyed London bobbie decided to bring his family from England to Canada. We can’t wait to see you all and celebrate Fall!. Aurora Farms Premium Outlets, a shopping destination offering 25-65 off every day and features an exciting collection of more than 50 outlet stores from the. This week we are picking Melrose at our 8765 Mulberry Road FarmĪt our 11414 Caves Road Market orchard we will be picking Shizuka. Horse and wagon rides, pony’s and more this is where you want to make your memories. This year the buzz is our bee hive, it’s a great place to climb and play. We can’t forget our slides, they are fun for kids of all ages. From corn mazes to corn boxes you can play and pretend all things Fall. Located at our 8765 Mulberry Road farm, this is the spot to play during the Fall. This week the kids are sharing some of their baby lambs which can be found inside the barn. This is where the fan favorite chickens are located. HANESbrands, located at Aurora Farms Premium Outlets®: HANESBrands Inc.Save up to 50 off retail on the brands you love We are a true mega-store of savings on famous brands like Bali®, Playtex® & Maidenform® intimates, Champion® Sports Bras & Athleticwear, Hanes® apparel & underwear for the whole family and much, much more. We have a farm themed playground and the Patterson kids opened up their 4H barn to see what they are raising. We also have a HUGE spread of pumpkins, gourds and fall decor. 40 OFF EVERYTHINGPLUS, 15 OFF YOUR PURCHASE OF 100+ OR 10 OFF YOUR ENTIRE PURCHASEAUGUST 24 SEPTEMBER 7Promo Code: 631712014469Please contact your local store for the most up-to-date store hours. Go through the list of factory stores/outlet stores at Aurora Farms Premium Outlets adidas aropostale amanda may beauty american eagle outfitters ann. This is where our Bakery is located and you can find all things apples, donuts, pies and apple fritters. 1 VIP Shopper Club offer available for Tommy HilfigerLogin or sign-up to view now. Enjoy exceptional brands at extraordinary savings of 25-65 for outdoor. Shop more than 50 designer and name brand outlet stores including Coach, Michael Kors, kate spade new york, aerie, American Eagle Outfitters, Crocs, Nike Factory Store and the North Face. Our 11414 Caves Road Market is Open Daily 9am to 6pm. Browse Ann Taylor Factory Store at 549 S Chillicothe Rd in Aurora, OH for flattering dresses and skirts, perfect-fitting pants, beautiful blouses, and more. Specialties: Aurora Farms Premium Outlets is conveniently located off State Route 43, minutes from Cleveland and Akron, in Aurora, OH. Here is what is Happening at the Farm and Market this week. He was hosted by Adam Breneman and Christian Hackenberg during his official visit. Gesicki greatly improved his Scout grade from his junior to senior season, and he chose PSU over an offer from Urban Meyer. Synopsis: O'Brien believed he was the best tight end in the nation. Top offers: Ohio State, Florida State, Wisconsin TE Mike Gesicki (Manahawkin, N.J./Southern Regional) Scouting report : He is athletic and has a nose for the ball. He's a very different quarterback than ESPN 300 QB Michael O'Connor, who enrolled early. He's a dual-threat who's been reportedly clocked in the 4.5s, and he could add another wrinkle to the Nittany Lions' future passing offense. Synopsis: McSorley has the ability to play a lot of positions, but Franklin still wants him at quarterback. Top offers: Vanderbilt, Virginia Tech, Wake Forest QB Trace McSorley (Ashburn, Va./Briar Woods) Scouting report : Apke is a savvy, smart and tough player who catches everything thrown in the area code. He had 54 catches as a junior and 40 as a senior, averaging more than 18 yards a catch both seasons. He was off the radar as an underclassman because he was part of a run-first team that changed in a big way during his junior season. Synopsis: Penn State fans learned the term "schadenfreude" when the Pitt target in the Panthers' backyard became Penn State's first wideout to commit. WR Troy Apke (Pittsburgh, Pa./Mount Lebanon) Scouting report : Overall, Thomas is a strong, downhill runner with multi-carry, load-back potential. He even sported a Penn State hat at a workout two summers ago. He flipped once PSU offered, however, as he was also a longtime PSU fan. Synopsis: He attended the same high school as former coach Bill O'Brien, but was originally committed to Maryland. Top offers: Arkansas, Boston College, Maryland RB Johnathan Thomas (Danvers, Mass./Saint John's Prep)įour stars (Scout grade: 80), No. Scouting report : Can be a vertical threat due to size and elevation, but might struggle to stretch and separate at next level. He represented Penn State at the Under Armour Game. About a week before Franklin became head coach, Godwin told that Franklin was the coach he was hoping for. Synopsis: He and Thompkins are close - and the two wanted to stay together. Top offers: Ohio State, South Carolina, Stanford WR Chris Godwin (Middletown, Del./Middletown)įour stars (Scout grade: 83), ESPN 300, No. Scouting report : Is a consistent playmaker with the ball in his hands. He was Rutgers' top commit and is now a notch in Franklin's proverbial recruiting belt. During his official visit there, one still wasn't in place. (Yes, De'Andre Thompkins is ranked above him, but enrolled early.) Blacknall originally committed to Rutgers, but the Scarlet Knights might have gone a little too long without an offensive coordinator. Synopsis: He's the headliner of the Wednesday signees. Top offers: Alabama, Florida State, Rutgers PSU's five early enrollees can be found here.įour stars (Scout grade: 83), ESPN 300, No. So here's a closer look at the offensive players from Penn State's Class of 2014. The fax machine in Happy Valley has finally stopped whirring, and the list of signees now appears finalized. You have reached a degraded version of because you're using an unsupported version of Internet Explorer.įor a complete experience, please upgrade or use a supported browser There's still no word on when we'll get to play Episode Two, but hopefully that'll change before too long. Along with these DLCs, it also includes the Early Bird Special Pack, which provides four exclusive Gears, Machine Gun and Pistol Damage Upgrades, gold skins for each weapon, and five Infusion bottles for the main campaign. As you can imagine, controllin g her results in a very different type of game. The BioShock Infinite: Burial at Sea trophies guide lists every trophy for this PS3 first-person shooter game DLC and tells you how to get and. The BioShock Infinite Season Pass is a package which includes the first three major pieces of downloadable content for BioShock Infinite. Summary: Experience the entire award-winning BioShock Infinite story with BioShock Infinite: The Complete Edition. Set in Rapture just before its fall, BioShock Infinite: Burial at Sea Episode Two casts you as Elizabeth as she strives to bring closure to both her story and that of BioSho ck Infinite. Generally favorable reviews based on 30 Ratings. When compared with the meaty BioShock 2 DLC Minerva's Den, some may be horrified by the comparative brevity of Infinite's DLC, but this time around Irrational had to make new assets from scratch rather than modify existing ones. This hardcore mode is for the best of the best.Description 1999 Mode is an unlockable mode of gameplay that is more difficult than the 'Hard' setting. 1 It is also included with the BioShock Infinite Season Pass, BioShock Infinite: The Complete Edition and BioShock. At the time, he responded to concerns by acknowledging the team had focused on quality rather than quantity, before adding "I think if is your primary metric, this probably isn't the thing for you." BioShock Infinite: Burial at Sea - Episode 1 is the first part of the story-driven downloadable content of BioShock Infinite, which was released on Novemfor 14.99 USD on PlayStation 3, Xbox 360, Windows PC and OSX. BioShock Infinite: Burial at Sea - Episode 1 Review.The full guide with. When Burial at Sea Episode One released at the tail end of last year, Levine and Irrational drew the ire of some fans who felt the DLC sh ould have been longer. Available on Xbox 360, PS3, PC (version tested) It turns out that not having. You’ll regain these pounds as soon as you resume your normal eating habits. Lemons are just fruit, and fruit is healthy. Lemon juice won’t contribute substantially to your micro-nutrient intake, but it also doesn’t contain very many calories. Lemon juice contains small amounts of beneficial micro-nutrients and phytochemicals, but it’s unclear if, among all fruits, lemons are uniquely valuable. Most importantly, lemon water has no unique, proven fat-loss benefit. So don’t expect any miraculous weight loss results from lemon water. A healthy diet and an active lifestyle are the keys to long-term fat loss.Ī quick Google search (“chickpea cooked calories”) reveals that 100g of this legume contains 9g of protein and 27g of carbohydrates, or 3x the amount of carbs to protein. So, while it contains a reasonable amount of protein, it does not qualify as a rich source of protein because it contains a lot more carbohydrates. Chickpeas can certainly be used to supplement protein intake or to replace carbohydrate sources with lower protein content such as rice. It can also be used to supplement protein intake for vegetarians with limited options.Ĭhickpea is not a primary source of protein as every 1g of chickpea protein comes with 3g of carbohydrates. Do not rely on it (or similar legumes) as your primary source of protein. Supplements can be intimidating to many people who are new to fitness.Ī diet rich in these legumes is a high-carbohydrate diet, not a high-protein one. We’ve all heard the mainstream media talk about steroids and other illegal performance enhancers, and it’s easy to lump all supplements into the same category. Nothing could be further from the truth when it comes to whey protein. Whey is a component of milk if we ‘cut’ milk in half, we get whey and cheese. It is highly processed (the process is required to extract the whey from the milk), and care must be taken to ensure that your whey protein is derived from high-quality sources.ĭid you know milk protein (and soy protein) is one of the main ingredients in baby formula powders? Whey has been proven to be a completely safe and high-quality protein source. Whey protein appears to significantly increase muscle protein synthesis. It also has no negative effects on the liver or kidneys. The exception is if there is already pre-existing damage to those organs, in which case it may exacerbate the problem. So, if you have kidney or liver problems, this may not be a good idea, and you should consult your doctor before starting to use whey. #BEVY LONG DRINK CALORIES VERIFICATION#.
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