CPA Board Exam Results May 2013: PRC Announces List of 1,553 Licensure Passers

May 2013 CPA Board Exam Results released by PRC.
Credit: PRC
The results of the May 2013 CPA Board Exam was released by the Professional Regulation Commission (PRC) on Tuesday, May 21, 2013. A total of 5,665 examinees took the Certified Public Accountant Licensure Examination held last May 19, 2013.

According to the PRC, there were 1,553 examinees who passed the CPA Licensure Examination given by the Board of Accountancy in the cities of Manila, Baguio, Cagayan De Oro, Cebu, Davao, Iloilo and Legazpi.

Lowe's Memorial Day Sales 2013 Offers Shop All Savings

Lowe's Memorial Day Sales 2013
Credit: www.lowes.com

Memorial Day Sales 2013 of several major retailers that include Walmart, Sears, Best Buy and Lowe's among others, provide some of the lowest discounts and best deals.

Lowe's Memorial Day Sales is providing opportunities to shoppers to avail great savings. Memorial Day values is being offered in almost all categories that include appliances, bathroom, building supplies, cleaning & organization, electrical, flooring, garden center, heating & cooling, home decor, kitchen, lawn care & landscaping, lighting & ceiling fans, outdoor living & recreation, outdoor power equipment, paint, plumbing, and tools.

Free 1 to 3-day shipping will be provided by Lowe's for all orders amounting to $49 and up. Shoppers can also avail of free delivery and assembly of any patio furniture, grills and outdoor power equipment worth $399 or more.

For the complete list of items with great deals and big discounts during the 2013 Memorial Day Sales at Lowe's, shoppers can visit its official website at www.lowes.com.

Navy Dolphins Rare Torpedo: 130-Year-Old Torpedo Found Off San Diego (Video)

130-year-old torpedo: US Navy dolphins found rare torpedo
Credit: Space and Naval Warfare Systems Command (SPAWAR)
A 130-year-old torpedo was discovered by a US Navy-trained dolphin near the Hotel del Coronado off the coast of San Diego.

The self-propelled Howell torpedo was found last March by a bottlenose dolphin named Ten and was confirmed by another dolphin named Spetz.

Christian Harris, operations manager with the Navy Marine Mammal Program, explained that "A diver went down and began to sweep the dust and debris off, and they realized that they had found something significant. Subsequently, it was recovered, and that’s when the light went on that what the dolphins had discovered was a really old marine artifact."

The Navy however cannot explain how and why the torpedo was stucked in the waters off San Diego.

These torpedoes were reportedly named after its inventor, Lt. Cmdr. John A. Howell.

US Navy battleships and torpedo boats were reportedly armed with these Howell torpedoes from 1870 to 1889.

A Howell torpedo measures about 11 feet long and uses a 132-pound flywheel to propel itself up to 400 yards at a speed of 25 knots.

Below is a video of the 130-year-old Howell torpedo found by US Navy-trained dolphins.

130-year-old torpedo found by US Navy dolphins
Credit: US Navy