Pilates is an excellent method of improving overall health and fitness. It is a system of exercise encompassing both mind and body which uses the 6 principles?
P
ilates is an excellent method of improving overall health and fitness.
What is pilates?
It is a system of exercise encompassing both mind and body which uses the 6 principles of Pilates: centering, control, flow, breath, precision and concentration.
Pilates does not depend on multiple repetitions of each exercise, valuing instead quality over quantity. This means that to achieve desired results with Pilates each exercise should be performed precisely in a controlled fashion.
This system ensures that core stability is enhanced by strengthening abdominal muscles and pelvic stability. One of the side-effects of regular Pilates is a much improved posture and beautifully taut tummy, which creates an illusion of greater height and enhances the appearance of slimness.
Who is pilates good for?
Pilates is suitable for all fitness levels and ages; a proliferation of beginner classes has led to an unfair assumption that Pilates is ?easy?. Because the exercises are performed slowly it can seem, to the untrained observer, that there is not too much effort involved, but once skill and fitness levels have grown the intermediate and advanced Pilates classes will prove a taxing workout for even the fittest athlete.
The system is flexible and can adapt to specialized needs if required, but the end aim is to achieve harmony between mind and body and allow a full range of motion in the body.
This coupled with the focus on core strength makes Pilates an excellent exercise for people who suffer from back problems; often in the process of the class poor posture is corrected and tension in back and shoulder muscles relieved, which can dramatically decrease back pain.
Is pilates for weight loss?
The system can be used to help in weight loss, but it must be emphasised that the very easy classes will not burn many calories and will need to be modified to increase resistance levels, possibly by including small weights in the process.
Is pilates just for women? What is its history?
Despite pilates? reputation as being an exercise geared towards women it did initially start out to help men.
Joseph Pilates created the system in 1920, while working with injured soldiers to rehabilitate them after battlefield injuries. So successful was his system that many soldiers were soon back on their feet and recovering well.
Mr. Pilates and his wife moved to the United States and quickly gained a reputation for helping injured dancers back to work. Only in the last decade or so have the 6 principles of Pilates been recognized as having a sound scientific basis and the system has dramatically growth in popularity.
What celebrities have had success with pilates?
Many people all over the world now take advantage of Pilates classes to get fit, help them to lose weight and to improve their body alignment to treat pain and discomfort.
Andy Murray, the Olympic gold medal-winning tennis player went to a Pilates class to help recover from a painful back injury and discovered that the classes improved his mind-set to the point that his coach and manager, not to mention the press, all mentioned how much happier and more cheerful he was.
Hilary Duff regained her svelte figure after having her baby boy by attending regular Pilates sessions. She has been widely praised for losing her baby-weight sensibly and in a controlled manner, rather than by trying to rush back into her pre-pregnancy clothes.
?The Body? Australian super-model Elle Macpherson likes to stay fit with Pilates, even popping into a class when she was in London on a recent visit. Actor Mila Kunis received mixed reviews when she shed a dramatic 20 pounds for her role in the movie ?Black Swan? but has returned to her more laid-back routine of snowboarding (in season), Pilates and ?a bit of weights?. This regime has served her well as the many glimpses of her toned nude form in her latest movie ?Friends with Benefits? can attest.
Even the famous derriere of Pippa Middleton, much admired during her sister?s wedding to Prince William, is due in part to her enjoyment of Pilates. Other celebs who sing the praises of Pilates include Jennifer Aniston, Victoria Beckham and Hugh Grant who boasted ?I now have muscles of steel and could easily deal with giving birth!?
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This post was supplied on behalf of Simply Sweat online fitness and sports bra store.
Owning a piece of commercial real estate offers excitement, but it does so at the cost of time and money needed to deal with it. This can make you wonder where to begin to make sure that everything is taken care of. It can be challenging to learn all you must know regarding ownership of commercial property, but the tips in this article can help you on the road to acquiring and owning commercial property.
Occupation is the key when you purchase commercial properties for rent. If you have any open spaces, then you are losing money. If you?re struggling to keep your properties rented, you should consider why that is, and try and fix anything that might be scaring away prospective tenants.
A borrower must be the one who orders an appraisal in a commercial real estate loan. Banks will not allow them to be used later. Do the right thing and order it yourself.
TIP! When selling a property, you should make certain that whatever price you set is realistic. There are many things that can impact your value greatly.
Take note that commercial transactions take more time, they are complex and they take more involvement than home purchases are. If you want things made easier, you might want to change what you?re getting yourself into. However, all of this is required because it facilitates higher returns on your investments.
Find an appropriate lender before beginning your search for investments. Don?t make the mistake of thinking that commercial lending is the same as residential lending. Depending on how you view the situation, they are often better. While it is often more difficult to get a commercial loan, it becomes more worthwhile when you consider that this route allows you to sidestep personal liability. Furthermore, financial institutions are ultimately able to approve loans in larger amounts.
Think larger when you?re thinking about two commercial properties that are viable. The difficulty in securing financing doesn?t increase linearly with the size of the building you are buying. However, buying several units will cause the price of an individual unit to decrease.
TIP! Hire a qualified commercial real estate attorney to avoid legal problems later. If something does not go correctly in your real estate deals, you are going to need the right person working for you in order to keep your name clean and unblemished.
Whether buying or selling, negotiate. Protect your interests by standing up for yourself regardless of who is on the other side of the table. Negotiate a fair price rather than accepting one that is too high or too low.
Understand how the firm you?re looking to work with conducts its business and measures results. Learn how they will determine how much space you will need, property selection criteria, negotiation methods and other details that will affect you at the end of the day. Make sure you know what you are getting into before signing.
Speak to a tax adviser prior to buying a property. They?ll be able to estimate how much tax you?ll pay for the property you wish to buy, as well as how much income tax you?ll pay on your returns. You can work with him to narrow down areas where you?ll best invest your money.
TIP! There are different types of commercial real estate brokers. For example, full-service brokers represent both the landlord and tenants.
Emergency Repairs
You should always know who takes care of emergency repairs. You should ask your landlord who is in charge of handling emergency repairs. You should not only commit emergency numbers to memory and post them in a conspicuous location, but you should also know how long it takes various workers to get to your office in an emergency. Consider how an emergency will affect your business operations, and have an emergency operating plan in place.
There are many factors to consider as you view available properties. For example, you should take note of statistics regarding local employers, workforce availability and the accessibility of skilled labor. For example, buying a home near a large employment center, such as a university or hospital, will lead to a higher value and faster sale down the road.
TIP! Before you consider leasing or renting, look into whether or not pest control is covered in the lease. Especially when you rent in an area known to be infested by bugs or rodents, ask your rental agent about pest control policies.
Real Estate
You should ask the real estate firm about how they acquire their assets before agreeing to do business with them. They should be able to discuss the question openly and tell you that their best interest differs from yours. Understand that there is still a profitable business to be ran behind the curtains, but a good firm will find an agreeable median between their financial needs and your real estate demands.
Prior to selecting a real estate broker, determine what kind of negotiating tactics they have. Know what sort of education and background they have. Look for a broker who always adopt an ethical approach, has values and know where to get good deals. Request to see examples of previous negotiations, both those that were unsuccessful and those that were successful.
TIP! You should thoroughly look into the brokers that you are considering, and determine their level of expertise and experience when dealing with commercial real estate. Verify they have experience in working with the type of properties you are interested in.
As shown in this article, in order to be successful with commercial real estate, you must have a significant amount of knowledge, a strong commitment to succeed, and a stellar work ethic. It also takes perseverance in the face of adversity. Apply the tips from this article, and you will be one step closer to purchasing a commercial property that is the perfect fit for you, and your needs.
MOSCOW (Reuters) - Russia said on Saturday that a negotiated solution to the conflict in Syria is still possible but the international mediator struggling to end 21 months of bloodshed warned of "hell" unless a deal is struck.
Sergei Lavrov and Lakhdar Brahimi announced no major new initiatives after talks in Moscow and their remarks underscored the obstacles the U.N.-Arab League envoy faces in bringing about a solution.
"If the only alternative is hell or a political process, then all of us have to work continuously toward the political process," said Brahimi, adding it was still possible to reach "a solution that would work" but that the barriers were daunting.
"The chance for a political settlement remains and it is our obligation to make maximal use of that chance," Lavrov told reporters in a joint appearance after his talks with Brahimi, who met Syrian President Bashar al-Assad earlier in the week.
Lavrov, whose country has blocked Western and Arab efforts in the U.N. Security Council to put pressure on Assad, repeated that Assad's exit must not be a precondition for a political process, saying such demands were "wrong" and counterproductive.
He said the refusal of the Syrian opposition National Coalition to talk to the Syrian leadership was a "dead-end position", and criticised the coalition leader for rebuffing an invitation for talks with Russia.
(Reporting by Alissa de Carbonnel; Writing by Steve Gutterman; Editing by Mark Heinrich)
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President Barack Obama pauses during a statement on the fiscal cliff negotiations with congressional leaders in the briefing room of the White House on Friday, Dec. 28, 2012 in Washington. The negotiations are a last ditch effort to avoid across-the-board first of the year tax increases and deep spending cuts. (AP Photo/ Evan Vucci)
President Barack Obama pauses during a statement on the fiscal cliff negotiations with congressional leaders in the briefing room of the White House on Friday, Dec. 28, 2012 in Washington. The negotiations are a last ditch effort to avoid across-the-board first of the year tax increases and deep spending cuts. (AP Photo/ Evan Vucci)
Senate Minority Leader Mitch McConnell, R-Ky. leaves the White House in Washington, Friday, Dec. 28, 2012, after a closed-door meeting between President Barack Obama and Congressional leaders to negotiate the framework for a deal on the fiscal cliff. The end game at hand, President Barack Obama and congressional leaders made a final stab at compromise Friday to prevent a toxic blend of middle-class tax increases and spending cuts from taking effect at the turn of the new year. (AP Photo/ Evan Vucci)
Senate Majority Leader Harry Reid of Nev. leaves the White House in Washington, Friday, Dec. 28, 2012, after a closed-door meeting between President Barack Obama and Congressional leaders to negotiate the framework for a deal on the fiscal cliff. The end game at hand, President Barack Obama and congressional leaders made a final stab at compromise Friday to prevent a toxic blend of middle-class tax increases and spending cuts from taking effect at the turn of the new year. (AP Photo/ Evan Vucci)
Senate Armed Services Committee Chairman Sen. Carl Levin, D-Mich., right, accompanied by the committee's ranking Republican, Sen. John McCain, R-Ariz., gestures during a news conference on Capitol Hill in Washington, Friday, Dec. 28, 2012, to discuss changes in Senate procedural rules. (AP Photo/Susan Walsh)
WASHINGTON (AP) ? Senate leaders rushed to assemble a last-ditch agreement to avoid middle-class tax increases and possibly delay steep spending cuts in an urgent attempt to find common ground after weeks of postelection gridlock.
An impatient President Barack Obama pressed top lawmakers to cut a deal, even one that falls short of the ambitions he and congressional leaders may once have harbored for a bigger deficit reduction package. Without a resolution, he warned, "every American's paycheck will get a lot smaller."
"Congress can prevent it from happening, if they act now," he said in his weekly Saturday radio and internet address.
Following a White House meeting Friday among Obama and congressional leaders, aides to Senate Republican leader Mitch McConnell of Kentucky and Senate Majority Leader Harry Reid, D-Nev., began racing against the clock for a bipartisan bargain. The leaders could present legislation to senators as early as Sunday, with a vote possible on Sunday or Monday.
The guest list for the White House meeting included Reid, McConnell, House Speaker John Boehner, R-Ohio, and House Democratic leader Nancy Pelosi, D-Calif. But the key players were clearly Reid and McConnell, both of whom stayed behind briefly at the White House and huddled with their staffs and Obama's top legislative aide, Rob Nabors, in the West Wing Cabinet Room just outside the Oval Office.
Neither side expected compromise to be easy. However, McConnell and Reid voiced unexpected optimism that they could work toward a deal that could win support in both their camps.
Warned Reid: "Whatever we come up with is going to be imperfect."
Looking to add pressure on negotiators, Obama said that absent a compromise he expects Reid to put legislation on the floor to prevent tax increases on the middle class and extend unemployment benefits ? an implicit challenge to Republicans to dare to vote against what polls show is popular.
Speaking for Republicans in a Saturday radio address, Sen. Roy Blunt of Missouri sought to put the burden of a deal on Obama and Reid.
"We still can avoid going over the fiscal cliff if the president and the Democrat-controlled Senate step forward this week and work with Republicans to solve this problem and solve it now," he said.
Whatever manages to pass in the Senate, with its Democratic majority, would then face a second test in the Republican-controlled House.
Boehner, a Republican speaker who has struggled recently with anti-tax rebels inside his own party, said through an aide that he would await the results of the talks between the Senate and White House. A House vote could come as late as Wednesday, the final full day before a new Congress takes office.
Officials said there was a general understanding that any agreement would block scheduled income tax increases for middle-class earners while letting rates rise at upper-income levels.
Obama was sticking to his campaign call for increases above $250,000 in annual income, even though in recent negotiations he said he could accept $400,000.
The two sides also confronted a divide over estate taxes. Obama favors a higher tax than is currently in effect, but one senior Republican, Sen. Jon Kyl of Arizona, said he's "totally dead set" against it. Speaking of fellow GOP lawmakers, he said they harbor more opposition to an increase in the estate tax than to letting taxes on income and investments rise at upper levels.
But the estate tax was more likely to be used as a possible bargaining chip that Democrats could give away in exchange for higher rates for top earners and other Obama priorities.
Obama and Democrats want to prevent the expiration of unemployment benefits for about 2 million long-term jobless men and women, and there is widespread sentiment in both parties to shelter doctors from a 27 percent cut in Medicare fees.
Also likely to be included in the negotiations are taxes on dividends and capital gains, both of which are scheduled to rise with the new year. Also the alternative minimum tax, which, if left unchanged, could hit an estimated 28 million households for the first time and mean an average increase of more than $3,000.
The White House has shown increased concern about a possible doubling of milk prices if a farm bill is not passed in the next few days, although it is not clear whether that issue too might be included in the talks.
One Republican who was briefed on the White House meeting said Boehner made it clear he would leave in place spending cuts scheduled to take effect unless alternative savings were included in any compromise to offset them. In previous White House proposals, Obama has suggested finding enough cuts in government spending to put off the steeper cuts for up to six months.
Obama, speaking to reporters following his meeting with the congressional leaders, faulted a system that left crucial decisions to the last minute, a way of governing that he said the public finds "mindboggling."
"Outside of Washington nobody understands how it is that this seems to be a repeat pattern, over and over again," he said.
Still, Obama himself is part of the negotiating process, and his meeting with all four top leaders Friday was the first since Nov. 16. A phone call he placed Wednesday night to McConnell was the first the Republican leader had received from a Democrat on the fiscal talks since Thanksgiving.
Looking to add pressure on negotiators, Obama said he expects Reid to put legislation on the floor to prevent tax increases on the middle class and extend unemployment benefits ? an implicit challenge to Republicans to dare to vote against what polls show is popular.
The start of negotiations in the Senate marked a new endgame for discussions that have moved in fits and starts since the November election.
Boehner refused for weeks to accept any rate increases, and simultaneously accused Obama of skimping on the spending cuts he would support as part of a balanced deal to reduce deficits, remove the threat of spending cuts and prevent the across-the-board tax cuts.
Last week, the Ohio Republican presented a Plan B measure that would have let rates rise on million-dollar earners, well above Obama's latest offer for a $400,000 threshold.
Facing defeat, Boehner scrapped plans for a vote, leaving the economy on track for the cliff that political leaders in both parties had said they could avoid.
___
Associated Press writers Alan Fram and Andrew Taylor contributed to this report.
Study reports racial disparities in pediatric appendicitis treatment tied to hospital typePublic release date: 28-Dec-2012 [ | E-mail | Share ]
Contact: Sally Garneski pressinquiry@facs.org 312-202-5409 American College of Surgeons
Study authors explain that findings published in Journal of American College of Surgeons point to the need for further research on why these racial disparities exist and what preventive interventions can be developed
CHICAGO (December 28, 2012): When researchers from UCLA Medical Center investigated the link between racial disparities and appendicitis outcomes in children, they found that the type of hospital in which black, Hispanic and other minority patients receive carecommunity, children's or countyaffects their odds of developing a perforated appendix. The study published in the January issue of the Journal of the American College of Surgeons is a first-of-its-kind look at the role hospital type plays in race-based treatment variances among this patient subset.
Appendicitisa painful, inflamed appendixis the most common reason for emergency abdominal surgery in children. Approximately 80,000 pediatric cases are diagnosed in the U.S. annually.* Since the inflamed appendix can sometimes become perforated if the condition is not treated in a timely fashion (usually one to two days from the time symptoms first appear), researchers have used appendix perforation as a marker for inadequate access to health care. While existing research shows that a number of factors (such as age, socioeconomic status, the distance a family lives from a hospital) increase the risk for developing a perforated appendix in minorities, these factors don't tell the whole story.
"Appendicitis is a time-dependent disease process that leads to more a complicated medical outcome, and that outcome, perforated appendicitis, has increased hospital costs and increased burden to both the patient and society," according to study author Stephen Shew, MD, FACS, associate professor of surgery, UCLA Medical Center, and a pediatric surgeon at Mattel Children's hospital, both in Los Angeles.
To determine whether there is a link between hospital type and racial disparities, as measured by appendiceal perforation (AP), Dr. Shew and colleagues looked at data from the California Patient Discharge Dataset. Their analysis involved 107,727 children between the ages of two and 18 years old who were treated for appendicitis at 386 California hospitals between 1999 and 2007. Of these children, 53 percent were Hispanic, 36 percent were white, 3 percent were black, 5 percent were Asian, and 8 percent were of an unknown race. The children were sorted by hospital type, which included community, children's and county hospitals.
After accounting for age, income level and other known factors that increase risk for a perforated appendix, researchers found that at community hospitals, Hispanic children were 23 percent more likely to experience appendix perforation than white children, and Asian children were 34 percent more likely than white children to experience appendix perforation. Further, Hispanic patients treated at children's hospitals were 18 percent more likely to develop this complication than white patients. Odds of appendix perforation did not differ by race within county hospitals. Researchers also found that black patients treated at children's and county hospitals had a higher risk of appendix perforation compared with black patients treated at community hospitals.
Beyond what the researchers already know about appendicitis outcomes in children, these findings indicate that hospital type does play an independent role in risk for perforated appendicitis, and that these disparities in appendicitis outcomes exist at different types of hospitals based upon race, Dr. Shew said. "The goal is to figure out why these racial disparities exist and what interventions could be put in place to help eliminate them," he added.
Dr. Shew stressed that further research is still needed on a variety of issues, including whether there is a link between language barriers and understanding symptoms of appendicitis and access to care. "We don't know what explains these findings; however we suspect that there are some other barriers in play," Dr. Shew said. This discovery shows that a critical piece of the puzzlewhat is happening with the child and the parents from the time they first discover the symptoms of appendicitis to the time they seek careis still missing.
"As investigators it behooves us to look further into prehospital factors that may contribute to this racial disparity and ultimately find what interventions can be implemented to provide much quicker access to care, so children can get treated more effectively," Dr. Shew said. "But we don't know for sure what would be most beneficial until we really know where the problem lies."
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Other study participants include Loraine I. Kelley-Quon, MD; Chi-Hong Tseng, PhD; Howard C. Jen, MD, MSHS; and Steven L. Lee, MD.
* Addiss DG, Shaffer N, Fowler BS, Tauxe RV. The epidemiology of appendicitis and appendectomy in the United States. Am J Epidemiol 1990;132:910-925.
Citation:Journal of the American College of Surgeons, January 2012: Vol 216(1): 74-82.
About the American College of Surgeons
The American College of Surgeons is a scientific and educational organization of surgeons that was founded in 1913 to raise the standards of surgical practice and improve the quality of care for all surgical patients. The College is dedicated to the ethical and competent practice of surgery. Its achievements have significantly influenced the course of scientific surgery in America and have established it as an important advocate for all surgical patients. The College has more than 79,000 members and is the largest organization of surgeons in the world. For more information, visit www.facs.org.
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AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.
Study reports racial disparities in pediatric appendicitis treatment tied to hospital typePublic release date: 28-Dec-2012 [ | E-mail | Share ]
Contact: Sally Garneski pressinquiry@facs.org 312-202-5409 American College of Surgeons
Study authors explain that findings published in Journal of American College of Surgeons point to the need for further research on why these racial disparities exist and what preventive interventions can be developed
CHICAGO (December 28, 2012): When researchers from UCLA Medical Center investigated the link between racial disparities and appendicitis outcomes in children, they found that the type of hospital in which black, Hispanic and other minority patients receive carecommunity, children's or countyaffects their odds of developing a perforated appendix. The study published in the January issue of the Journal of the American College of Surgeons is a first-of-its-kind look at the role hospital type plays in race-based treatment variances among this patient subset.
Appendicitisa painful, inflamed appendixis the most common reason for emergency abdominal surgery in children. Approximately 80,000 pediatric cases are diagnosed in the U.S. annually.* Since the inflamed appendix can sometimes become perforated if the condition is not treated in a timely fashion (usually one to two days from the time symptoms first appear), researchers have used appendix perforation as a marker for inadequate access to health care. While existing research shows that a number of factors (such as age, socioeconomic status, the distance a family lives from a hospital) increase the risk for developing a perforated appendix in minorities, these factors don't tell the whole story.
"Appendicitis is a time-dependent disease process that leads to more a complicated medical outcome, and that outcome, perforated appendicitis, has increased hospital costs and increased burden to both the patient and society," according to study author Stephen Shew, MD, FACS, associate professor of surgery, UCLA Medical Center, and a pediatric surgeon at Mattel Children's hospital, both in Los Angeles.
To determine whether there is a link between hospital type and racial disparities, as measured by appendiceal perforation (AP), Dr. Shew and colleagues looked at data from the California Patient Discharge Dataset. Their analysis involved 107,727 children between the ages of two and 18 years old who were treated for appendicitis at 386 California hospitals between 1999 and 2007. Of these children, 53 percent were Hispanic, 36 percent were white, 3 percent were black, 5 percent were Asian, and 8 percent were of an unknown race. The children were sorted by hospital type, which included community, children's and county hospitals.
After accounting for age, income level and other known factors that increase risk for a perforated appendix, researchers found that at community hospitals, Hispanic children were 23 percent more likely to experience appendix perforation than white children, and Asian children were 34 percent more likely than white children to experience appendix perforation. Further, Hispanic patients treated at children's hospitals were 18 percent more likely to develop this complication than white patients. Odds of appendix perforation did not differ by race within county hospitals. Researchers also found that black patients treated at children's and county hospitals had a higher risk of appendix perforation compared with black patients treated at community hospitals.
Beyond what the researchers already know about appendicitis outcomes in children, these findings indicate that hospital type does play an independent role in risk for perforated appendicitis, and that these disparities in appendicitis outcomes exist at different types of hospitals based upon race, Dr. Shew said. "The goal is to figure out why these racial disparities exist and what interventions could be put in place to help eliminate them," he added.
Dr. Shew stressed that further research is still needed on a variety of issues, including whether there is a link between language barriers and understanding symptoms of appendicitis and access to care. "We don't know what explains these findings; however we suspect that there are some other barriers in play," Dr. Shew said. This discovery shows that a critical piece of the puzzlewhat is happening with the child and the parents from the time they first discover the symptoms of appendicitis to the time they seek careis still missing.
"As investigators it behooves us to look further into prehospital factors that may contribute to this racial disparity and ultimately find what interventions can be implemented to provide much quicker access to care, so children can get treated more effectively," Dr. Shew said. "But we don't know for sure what would be most beneficial until we really know where the problem lies."
###
Other study participants include Loraine I. Kelley-Quon, MD; Chi-Hong Tseng, PhD; Howard C. Jen, MD, MSHS; and Steven L. Lee, MD.
* Addiss DG, Shaffer N, Fowler BS, Tauxe RV. The epidemiology of appendicitis and appendectomy in the United States. Am J Epidemiol 1990;132:910-925.
Citation:Journal of the American College of Surgeons, January 2012: Vol 216(1): 74-82.
About the American College of Surgeons
The American College of Surgeons is a scientific and educational organization of surgeons that was founded in 1913 to raise the standards of surgical practice and improve the quality of care for all surgical patients. The College is dedicated to the ethical and competent practice of surgery. Its achievements have significantly influenced the course of scientific surgery in America and have established it as an important advocate for all surgical patients. The College has more than 79,000 members and is the largest organization of surgeons in the world. For more information, visit www.facs.org.
[ | E-mail | Share ]
?
AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.
Because the "fiscal cliff" will not stop for death, it looks as if death's carriage may make a "kindly" stop to pick up some American millionaires this year, to paraphrase Emily Dickinson.
In 2010, after a year in which the estate tax was zeroed out altogether, Congress passed a law that set the estate tax at 35 percent and exempted all estates under $5 million, adjusted for inflation. That law expires in January 2013 when the exemption will fall to $1 million and the tax will rise to 55 percent.
Many families are faced with a stark proposition. If the life of an elderly wealthy family member extends into 2013, the tax bills will be substantially higher. An estate that could bequest $3 million this year will leave just $1.9 million after taxes next year. Shifting a death from January to December could produce $1.1 million in tax savings.
It may seem incredible to contemplate pulling the plug on grandma to save tax dollars. While we know that investors will sell stocks to avoid rising capital gains taxes, accelerating the death of a loved one seems at least a bit morbid?perhaps even evil. Will people really make life and death decisions based on taxes? Do we don our green eye shades when it comes to something this serious?
(Read More:Majority of Wealthy Support Taxing Themselves: Poll)
There is good evidence that there is some "elasticity" in the timing of important decisions about life and death.
It's well-known that people can delay death, for example, in order to live through significant dates?birthdays, holidays, anniversaries. In the first week of 2000, local New York City hospitals recorded an astonishing 50.8 percent more deaths than in the last week of 1999, according to the New York Times. Apparently, a significant number of people delayed their deaths in order to see the new millennium.
In the summer of 2004 something very strange happened in Australia. The birthrate plummeted sharply in June. Then on a single day in July more babies were born than on any other day in the prior thirty years of Australian history. July 1, 2004 was a very popular day to be born.
What caused this dip and surge in births? Seven weeks before July 1, the Australian government announced a change in the tax code that would give families a $3,000 baby-bonus starting on the first day in July. It appears that as many as 1,000 births were "moved" until after the baby bonus kicked-in, according to a 2009 studyby Joshua Gans of the University of Melbourne's Business School and Andrew Leigh of the Australian National University's Research School of Social Sciences.
"We estimate that over 1,000 births were "moved" so as to ensure that their parents were eligible for the Baby Bonus, with about one quarter being moved by more than one week," Gans and Leigh write.
(Read More:America's Most Expensive Homes 2012)
According to the researchers, most of this temporal shift was due to changes in the timing of induction and cesarean section procedures. When they looked at an increase in the baby bonus that took effect two years later, on July 1, 2006, they found that the same pattern?births moving from June to July.
Now, some of this could be due to fudging the dates, so that births occurring just prior to the eligibility date were recorded as taking place afterward. But Gans and Leigh found evidence that babies really were held-in-uteri until they were eligible for the tax break. Babies born after the eligibility date, for example, had higher birth weights than those born earlier.
An earlier paper by Gans and Leigh looked into another natural experiment. In 1979, Australia abolished its federal inheritance taxes. Official records show that approximately 50 deaths were shifted from the week before the abolition to the week after.
"Although we cannot rule out the possibility that our results are driven by misreporting, our results imply that over the very short run, the death rate may be highly elastic with respect to the inheritance tax rate," Gans and Leigh write.
This isn't just something peculiar to Australia. Economists Wojciech Kopczuk of Columbia University and Joel Slemrod of the University of Michigan studied how mortality rates in the United States were changed by falling estate taxes. They note that while the evidence of "death elasticity" is "not overwhelming," every $10,000 in available tax savings increases the chance of dying in the low-tax period by 1.6 percent. This is true both when taxes are falling, so that people are surviving longer to achieve the tax savings, and when they are rising, so that people are dying earlier, according to Kopczuk and Slemrod.
"Death elasticity" does not necessarily mean that greedy relatives are pulling the plug on the dying or forcing the sickly to extend their lives into a lower taxed period. According to a 2008 paper from University of Pittsburgh Medical Center Doctor G. Stuart Mendenhall, while tax increases give potential heirs large economic incentives to limit care that would prolong life, distressed patients may "voluntarily trade prolongation of their life past the end [a low tax period] for large ?nancial implications for their kin.
"Whether these incentives are explicitly speci?ed in wills or communicated to their power of attorney over the dinner table, they are clearly present and affect the ability of all involved parties to make unbiased decisions," Mendenhall writes.
We had something of a natural experiment in death and taxes in 2010, when the estate tax was eliminated for one year. Many predicted that this would result in many fewer deaths at the end of 2009 and a surge in deaths prior to taxes rising in 2011.
(Read More: Forget the 'Fiscal Cliff,' Look at These Cliffs)
My own research hasn't uncovered any formal academic work on this period. Perhaps it is too recent. Or perhaps the setting of the exemption at $5 million made the sample size of those that could achieve significant tax savings by dying in 2010 rather than 2011 too small.
But based on past reactions to changes in taxes, it at least seems likely that some deaths that might otherwise have occurred shortly after January 1 will occur shortly before. Death may slip in ahead of the tax man for some with estates worth over $1 million.
A funny thing happened in the course of Lomas Brown trying to walk back his claim last week that he once intentionally missed a block in order to get his teammate Scott Mitchell injured: Brown says he has discovered that his memory is wrong, and the play on which he purposely missed a block is different than the play on which Mitchell suffered a season-ending injury.
That?s what Brown told Gregg Doyel of CBS: According to Brown, the former Lions left tackle who is now an ESPN commentator, ESPN went through its archives and found the play that ended Mitchell?s season, and it wasn?t the same play that Brown remembered.
After Brown?s boast about purposely getting Mitchell hurt became a hot topic in the NFL this week, someone posted a video on YouTube that appears to show the play that got Mitchell hurt in a loss to the Packers. That play does show Brown lining up at left tackle and turning to the inside, leaving Packers right defensive end Sean Jones alone to rush to the outside and get a free shot at Mitchell. But as the New York Times noted, there?s really no way to know whether Brown was supposed to block Jones on that play and intentionally let him go, or whether the Lions? pass protection on that play called for Brown to block to the inside.
Brown?s memory of the 1994 game is faulty. He described the Lions as being down 24-3 at the time he missed his block, but the score of that game was never 24-3. Based on the YouTube video, it appears that the score was actually 10-0 when Mitchell was hurt. And Brown?s description of the play suggests that he initially engaged Jones but then let him go, while the video shows Brown turning inside at the snap and never going near Jones.
In any event, whether Mitchell?s injury actually happened on a play on which Brown intentionally missed a block isn?t particularly important. Either (1) Brown tried to injure a teammate and succeeded, or (2) Brown tried to injure a teammate and failed but happened to get his wish because the teammate got injured on another play in the same game. Brown initially claimed option 1 but now claims option 2. Neither of those options reflects well on Brown.
The third option is that Brown fabricated a story about intentionally injuring a teammate because he thought that would be a swell way to get attention. That sounds ridiculous, but considering that Brown makes his living by appearing on ESPN First Take, a show that encourages its panelists to seek attention by making outrageous statements, it?s plausible.
If that?s what happened, and Brown has now discovered that the attention he generated is unwanted, claiming that he wasn?t actually responsible for Mitchell?s injury might be Brown?s way of attempting to minimize the damage to his reputation. But whatever Brown may say now, his reputation has been permanently tarnished.
This information reflects initial calls for service reported by the Jefferson Parish Sheriff's Office for the east bank of Jefferson Parish. Locations are approximate due to automated location methods and address inconsistencies, the Sheriff's Office says. Burglar alarm calls are excluded.
15th Street and Severn Avenue - Dec. 21, 1:29 p.m., vehicle wreck. 3100 block of 19th Street - Dec. 21, 1:05 a.m., suspicious person. 3100 block of 19th Street - Dec. 21, 1:10 a.m., suspicious person. 3200 block of 26th Street - Dec. 21, 7:15 p.m., suspicious person. 8700 block of 33rd Street - Dec. 21, 12:28 a.m., suspicious person. 3200 block of 46th Street - Dec. 21, 4:39 a.m., disturbing the peace. 3200 block of 46th Street - Dec. 21, 9:50 a.m., criminal damage. 7900 block of Airline Drive - Dec. 21, 10:50 a.m., theft. Airline Drive and Transcontinental Drive - Dec. 21, 2:16 p.m., vehicle wreck. Aris Avenue and Frisco Avenue - Dec. 21, 2:17 a.m., suspicious person. 3500 block of North Arnoult Road - Dec. 21, 7:17 a.m., auto theft. Arnoult Road and Berwick Street - Dec. 21, 11:29 a.m., illegal discharge of weapon. 1400 block of North Bengal Road - Dec. 21, 6:08 p.m., criminal damage. Berwyn Avenue and Roselawn Street - Dec. 21, 8:46 p.m., suspicious person. 700 block of Betz Avenue - Dec. 21, 8:03 p.m., suspicious person. 3000 block of Blk Lausat Street - Dec. 21, 6:32 a.m., suspicious person. 6700 block of Blk Madewood Drive - Dec. 21, 6:23 p.m., disturbing the peace. 6700 block of Blk Veterans Memorial Boulevard - Dec. 21, 6:37 p.m., vehicle wreck. 3700 block of Blk West Napoleon Avenue - Dec. 21, 10:32 p.m., illegal discharge of weapon. 4500 block of Blk Young Street - Dec. 21, 9:24 p.m., suspicious person. 3700 block of West Bode Parkway - Dec. 21, 9:06 a.m., theft. 600 block of Carrollton Avenue - Dec. 21, 6:59 p.m., battery. 3500 block of North Causeway Boulevard - Dec. 21, 11:34 a.m., vehicle wreck. North Causeway Boulevard and Interstate 10 - Dec. 21, 11:13 p.m., vehicle wreck. North Causeway Boulevard and Veterans Memorial Boulevard - Dec. 21, 11:03 a.m., vehicle wreck. 800 block of South Clearview Parkway - Dec. 21, 2:56 p.m., suspicious person. Clearview Parkway and Interstate 10 - Dec. 21, 12:28 p.m., vehicle wreck. South Clearview Parkway and Mounes Street - Dec. 21, 1:39 p.m., vehicle wreck. Clearview Parkway and Veterans Memorial Boulevard - Dec. 21, 10:00 a.m., vehicle wreck. South Clearview Parkway and Village East Street - Dec. 21, 11:50 p.m., vehicle wreck. South Clearview Parkway and Village Street - Dec. 21, 11:43 p.m., vehicle wreck. David Drive and Veterans Memorial Boulevard - Dec. 21, 7:18 p.m., vehicle wreck. David Drive and Veterans Memorial Boulevard - Dec. 21, 11:42 p.m., suspicious person. 1300 block of Dealers Avenue - Dec. 21, 6:13 p.m., suspicious person. Demosthenes Street and Bonnabel Boulevard - Dec. 21, 7:06 p.m., vehicle wreck. 800 block of Dodge Avenue - Dec. 21, 12:55 p.m., suspicious person. 3000 block of Downs Boulevard - Dec. 21, 12:56 p.m., vehicle burglary. 4300 block of West Esplanade Avenue - Dec. 21, 7:47 a.m., vehicle wreck. West Esplanade Avenue and Transcontinental Drive - Dec. 21, 5:33 p.m., vehicle wreck. Folse Street and Jefferson Highway - Dec. 21, 2:10 a.m., drug law violation. Francine Drive and Citrus Road - Dec. 21, 4:34 p.m., vehicle wreck. 2300 block of Giuffrias Avenue - Dec. 21, 9:28 a.m., residence burglary. 2500 block of Giuffrias Avenue - Dec. 21, 10:08 p.m., battery. 4700 block of Grammar Avenue - Dec. 21, 4:11 p.m., suspicious person. 400 block of Highway Drive - Dec. 21, 11:33 a.m., suspicious person. 1600 block of Houma Boulevard - Dec. 21, 2:46 p.m., residence burglary. Interstate 10 and North Causeway Boulevard - Dec. 21, 6:07 p.m., vehicle wreck. Interstate 10 and North Causeway Boulevard - Dec. 21, 6:22 p.m., vehicle wreck. 4400 block of Jasper Street - Dec. 21, 8:52 p.m., vehicle wreck. 5000 block of Jeannette Drive - Dec. 21, 4:52 p.m., vehicle wreck. 1400 block of Jefferson Highway - Dec. 21, 3:46 p.m., battery. 400 block of Jefferson Highway - Dec. 21, 6:52 p.m., disturbing the peace. Jefferson Highway and Labarre Road - Dec. 21, 10:05 a.m., vehicle wreck. 400 block of Kent Avenue - Dec. 21, 7:26 p.m., vehicle burglary. Kent Avenue and Veterans Memorial Boulevard - Dec. 21, 9:28 p.m., suspicious person. Lake Villa Drive and West Esplanade Avenue - Dec. 21, 7:47 a.m., vehicle wreck. Laurel Street and Mistletoe Street - Dec. 21, 2:26 p.m., vehicle wreck. 100 block of Marmande Avenue - Dec. 21, 8:42 p.m., residence burglary. Massachusetts Avenue and Veterans Memorial Boulevard - Dec. 21, 8:41 p.m., vehicle wreck. 6200 block of West Metairie Avenue - Dec. 21, 3:55 p.m., rape. 8000 block of West Metairie Avenue - Dec. 21, 11:19 a.m., theft. 3200 block of West Metairie Avenue North - Dec. 21, 5:26 p.m., vehicle wreck. 1600 block of Metairie Road - Dec. 21, 10:21 p.m., suspicious person. Metairie Road and Lake Avenue - Dec. 21, 11:03 p.m., suspicious person. 2600 block of Montana Avenue - Dec. 21, 5:32 p.m., theft. 4800 block of West Napoleon Avenue - Dec. 21, 9:41 p.m., disturbing the peace. 4800 block of West Napoleon Avenue - Dec. 21, 10:14 p.m., disturbing the peace. West Napoleon Avenue and Severn Avenue - Dec. 21, 8:51 a.m., vehicle wreck. 800 block of Newman Avenue - Dec. 21, 11:22 a.m., residence burglary. 11100 block of Newton Street - Dec. 21, 2:32 p.m., illegal discharge of weapon. Page Drive and Glendale Street - Dec. 21, 7:49 p.m., illegal discharge of weapon. 30 Papworth Avenue - Dec. 21, 1:23 p.m., theft. 50 Papworth Avenue - Dec. 21, 2:02 p.m., theft. 3700 block of Power Boulevard - Dec. 21, 8:08 p.m., theft. 4300 block of Pratt Street - Dec. 21, 2:40 p.m., residence burglary. Severn Avenue and 16th Street - Dec. 21, 12:42 p.m., vehicle wreck. 500 block of Sizeler Avenue - Dec. 21, 11:28 a.m., illegal discharge of weapon. 4500 block of Street Mary Street - Dec. 21, 8:36 p.m., suspicious person. 3300 block of Taft Pk - Dec. 21, 5:56 p.m., suspicious person. Transcontinental Drive and Veterans Memorial Boulevard - Dec. 21, 3:50 p.m., vehicle wreck. Transcontinental Drive and Veterans Memorial Boulevard - Dec. 21, 6:08 p.m., vehicle wreck. 2800 block of Tugie Drive - Dec. 21, 11:25 p.m., disturbing the peace. 2800 block of Veterans Memorial Boulevard - Dec. 21, 2:09 p.m., theft. 2900 block of Veterans Memorial Boulevard - Dec. 21, 5:50 p.m., theft. 2900 block of Veterans Memorial Boulevard - Dec. 21, 8:56 p.m., theft. 3400 block of Veterans Memorial Boulevard - Dec. 21, 2:22 a.m., suspicious person. 3800 block of Veterans Memorial Boulevard - Dec. 21, 6:26 p.m., suspicious person. 4000 block of Veterans Memorial Boulevard - Dec. 21, 9:21 a.m., vehicle wreck. 4400 block of Veterans Memorial Boulevard - Dec. 21, 12:15 p.m., vehicle wreck. 4400 block of Veterans Memorial Boulevard - Dec. 21, 5:25 p.m., theft. 4400 block of Veterans Memorial Boulevard - Dec. 21, 8:26 p.m., theft. 4400 block of Veterans Memorial Boulevard - Dec. 21, 10:36 p.m., disturbing the peace. 4500 block of Veterans Memorial Boulevard - Dec. 21, 6:55 p.m., theft. Veterans Memorial Boulevard and Cleary Avenue - Dec. 21, 3:06 a.m., disturbing the peace. Veterans Memorial Boulevard and Cleary Avenue - Dec. 21, 5:59 p.m., suspicious person. Veterans Memorial Boulevard and North Causeway Boulevard - Dec. 21, 12:23 p.m., vehicle wreck. Veterans Memorial Boulevard and North Causeway Boulevard - Dec. 21, 1:23 p.m., vehicle wreck. Veterans Memorial Boulevard and Richland Avenue - Dec. 21, 11:39 a.m., vehicle wreck. 200 block of Vinet Avenue - Dec. 21, 11:12 a.m., disturbing the peace. 3600 block of Wanda Lynn Drive - Dec. 21, 9:27 a.m., criminal damage.
PRLog (Press Release) - Dec. 19, 2012 - Learn how to increase lean muscle mass, shatter weak points and improve overall shape in unconventional ways with individual body part exercise programs designed by experienced fitness professional Jeffrey Beck. The free features include a resting metabolic rate calculator to pinpoint daily caloric intake recommendations for healthy weight loss or weight gain and exercise logs for recording daily workout routines and tracking progress. Also included as a free feature is The Dylan Project, which showcases workout tips and highlights of a heart transplant recipient's inspirational journey. The exercise program portion includes video demonstrations as well as instructions on how to properly perform each unique exercise plus the correct amount of sets, reps and resting time to maximize gains. If time constraints are an issue, this app also includes an intense home workout and abdominal sculpting routine that doesn't require any equipment and can be done in minutes.
The President of India, Shri Pranab Mukherjee today (December 19, 2012) participated at the felicitation function at Suri Vidyasagar College, Suri, Birbhum, where he studied for many years.
Speaking on the occasion, the President called upon educational institutions to maintain and upgrade the standard of education imparted. Universities need to develop in their students a scientific temper and a curriculum that will encourage the growth of research and innovation, he said.
The President said that to provide greater access to quality higher education to more students, the financial assistance offered must increasingly offer a mix of scholarships, education loans and self-help plans such as ?earn while you learn? schemes. Increasing the reach of education in the country, flexible models such as ?open?, and ?distance? learning are far-reaching initiatives and should be encouraged and supported, he added.
The President stated that we must take full advantage of India?s fortunate demographic ratio and that our economy?s sustained economic growth would depend on appropriate human capital formation.
The Section on Transactional Law and Skills is still emerging, but we have another great program this year ...
Researching and Teaching Transactional Law and Skills in?an Increasingly Global World
????Moderator: Brian JM Quinn, Boston College Law School
????Speakers:
????Deborah Burand, The University of Michigan Law School
????John C. Coates, IV, Harvard Law School
????Claire M. Dickerson, Tulane University School of Law
????Juliet M. Moringiello, Widener University School of Law
????Marco Ventoruzzo, Pennsylvania State University, The Dickinson?School of Law
????Stephen Zamora, University of Houston Law Center
????The business world is facing continuing challenges related to globalism and cross-border open electronic access through the Internet. Many transactions cross national borders and almost all ? including traditional goods and services purchase orders and real property transactions ? have international significance. Some legal structures have begun to encompass international business supervision and enforcement efforts, while others remain grounded in traditional nation-state-based regulatory systems. As a result of these changes in the market for business transactions, international and comparative law scholarship has broadened to include a robust and growing business transactional element. All of these changes have increased our challenge as legal scholars and instructors in educating our students in the theory, policy, doctrine, and skills that they will need as participants in the transactional business law setting.
????This two-part panel features (1) two academic paper presentations on international, comparative, or cross-border transactional law topics culled from a Call for Papers, and (2) an expert panel of law teachers commenting on the program theme, implemented in a roundtable discussion format with a moderator, focusing on transactional law scholarship and teaching in this current, dynamic business transactional environment.
Colin McIntosh, a church minister in Dunblane, Scotland, where a gunman shot dead 16 school children in 1996, offers Newtown's grieving families "our deepest sympathy and concern and support."
By Keir Simmons and Yuka Tachibana, NBC News
DUNBLANE, Scotland ? Thousands of miles from Newtown, Conn.,?a lone gunman walked into the elementary school of this Scottish town and murdered 16 children aged 5 and 6 along with their teacher.
That was 17 years ago, but memories of the incident, which led to a total ban on the private ownership of handguns in the U.K.,?are still raw in Dunblane.
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"I have a vivid memory as I arrived at the school of the desperation of parents trying to find out what happened," former police officer Louis Munn told NBC News. "But when I went inside the school it was absolute silence, there was the smell of school lunch in the air and children's coats still hanging on the wall."
Mick North, who lost his daughter Sophie, said: "Children become real people at around 5 years old.?She was taken away so early."
Full coverage of the Connecticut school shooting
"Any shooting is tragic, but this one because of the age and because of the place?is a painful reminder. I can picture myself waiting for the news and I can remember how I reacted."
When there are so many victims, so young, parents find comfort in each other,?he said. ?
Keir Simmons / NBC News
A memorial to the children of Dunblane.
"I can also remember the strength that we gained by meeting with the families," North added.?"We found that we could say things in front of the other families that we could not say even to our closest friends, even to our relatives."
For teachers, school security jumps to forefront after Newtown shootings
Steve Birnie's son was injured in the shooting. ?For him the challenge was to bring up his child amid such heartache.
"All we could do with our kids was be open and answer their questions as honestly as possible," Birnie said.
What happened was hard to comprehend, never mind explain: In March 1996, 43-year-old Thomas Hamilton entered Dunblane Primary School and shot more than a dozen children and a teacher. ?After the murders, Hamilton killed himself. Tennis star Andy Murray, who won two Olympic medals and the U.S. Open this year, was among the children at school that day. ?
The 1996 mass shooting that killed 16 children and their elementary school teacher shattered the security of a Scottish village led to new, stronger gun laws. NBC's Keir Simmons reports.
The country reacted with revulsion and in 1997 laws were passed that essentially made private handgun ownership illegal throughout the United Kingdom.?
'The dreadful void' Birnie now runs a young people's center, set up with money donated after the shooting. It was intended to provide some normality for children who had seen their community ripped apart.?
This week, members of the community lit candles at the center for the Newtown victims.? A condolence book is filling up with messages.?
Colin McIntosh, minister of Dunblane Cathedral, said he would never forget the week of funerals. He found himself burying children he had?baptized.
Fierce debate after Newtown school shootings: Where was God?
"The week of funerals comes to an end and then the dreadful void," he told NBC News. "What happens now? What are we supposed to do? No one has an answer to that question."
One thing the families did was campaign for more restrictions on guns.?
David Moir / Reuters
A memorial plate with the names of the 1996 Dunblane Primary School shooting victims.
"It wasn't difficult in the U.K. because there were so many people who felt similar," North said. "When families built up enough strength we organised the campaign."
"Had it not been for the parents, handguns would still be legal," ex-police officer?Munn added. ?"It was the parents that changed it. It was people power."
But it's important not to lose focus on the families and the shock and pain they are feeling, McIntosh?said.
"I hesitate at this very early stage for people who are going through traumatic experience to say, 'Yes, you will recover; yes, you will get over this.' But they will, there will be a future, there is hope."
Nervous parents send kids back to school in Newtown?
In a message to Newtown, posted on the cathedral website, he said: "We do not understand a world in which such things can happen. All we can say from experience is that God is not absent in those moments when the worst happens.
"Words themselves seem so inadequate, but we in Dunblane will continue to remember you in our prayers. "
Even after all these years, talking about what happened is difficult for many in Dunblane. But they spoke this week in the hope that it might help those going through the same in Newtown.
There is no standard for school security in this country, but in the wake of the tragic Sandy Hook shooting, there is plenty of talk on what changes schools can make to ensure the safety of their students. NBC's Erica Hill reports.
"I want to send my sympathy and love," North said. ?"Our lives have changed forever, but I want to reassure you that there will be positive things that will come eventually. I can't and will never forget what happened, and it takes time, but strength can come from various places."
Every community is different and will find it's own ways of coping they say.
"We offer our support," Birnie added.?"Dunblane has come through it and I hope Newtown will, too."
More world stories from NBC News:
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[unable to retrieve full-text content]Days after North Korea celebrated its launching, astronomers said that evidence suggested that the spacecraft was tumbling and that its systems had failed.
Ever wondered what would happen if video games martial arts masters were assembled in one setting? What if you could study under one? Who would you choose? Founded by Ken Masters, Rose Rugal and Heihaichi.The Cross-Platform school exists for this reason.
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