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On a spring evening in this Mississippi town, Jim Walker dug into a plate of roast beef, macaroni and cheese, and green beans at the Palmer Home for Children and tried to swallow his frustration. The orphanage was hosting an awards dinner for 65 of its charges — some in high chairs, others in high school. The kids, who wore Easter dresses and secondhand ties, accepted prizes for spiritual growth and certificates for artistic excellence. A 22-year-old who arrived at Palmer Home at 8 months old and graduated from the University of Mississippi received a top honor.

On a spring evening in this Mississippi town, Jim Walker dug into a plate of roast beef, macaroni and cheese, and green beans at the Palmer Home for Children and tried to swallow his frustration. The orphanage was hosting an awards dinner for 65 of its charges — some in high chairs, others in high school. The kids, who wore Easter dresses and secondhand ties, accepted prizes for spiritual growth and certificates for artistic excellence. A 22-year-old who arrived at Palmer Home at 8 months old and graduated from the University of Mississippi received a top honor.

It's called H2OH!, but Pepsi-Cola Co, isn't expecting watered-down sales. Responding to the growth in sparkling water drinks, Pepsi said sparkling water drinks, Pepsi said it is launching H2OH! which will be test-marketed in Denver starting May 30. H2OH!, available in original, berry and lemon lime flavors, marks Pepsi's first stab at the billion-dollar bottled water market since it failed with a sparkling water called Everess in the 1970's a spokeswoman said.

H&H Oil Tool Co. of Santa Paula, which leases oil drilling and production equipment to oil companies, reported a profit in the latest quarter compared to a loss a year earlier. For the third quarter that ended Sept. 30, H&H reported net income of $429,000, in contrast to a loss of $17,000 a year earlier. Revenues rose 26% to $6.29 million from $4.99 million. In the nine months that ended Sept. 30, the company earned $831,000, while revenues increased 34% to $17.1 million.

H&H Oil Tool Co. Inc., a Santa Paula company that rents oil drilling and production equipment, reported that its earnings plunged to $13,000 in the second quarter that ended June 30 as domestic oil field activity declined. A year earlier, H&H earned $394,000. The lower earnings came despite an 8% gain in the company's revenue, to $6.13 million from $5.68 million. In the six months that ended June 30, H&H's profit slipped 1%, to $398,000 from $402,000 in the same period a year before.

When it comes to Los Angeles tourism, the Land Down Under is showing up on top these days. Australia became the No. 1 feeder market for overseas tourists to Los Angeles in 2010, surpassing Britain and Japan, according to statistics released Tuesday by LA Inc., the Los Angeles Convention and Visitors Bureau. The Aussies were part of a larger rebound of L.A.'s tourist industry. Last year saw the number of visitors and level of tourism spending return to pre-recession levels after a significant dip in 2009.

H & H Oil Tool Co. Inc., a Santa Paula company that rents oil and drilling production equipment, said its profit rose sharply in the third quarter, to $516,000 from $33,000 a year earlier. The company said revenue in the quarter ended Sept. 30 increased 13% to $5.77 million, from $5.12 million in the same period last year. Henry Rushing, president and chief executive officer, said stable natural gas prices have resulted in increased drilling, production and work-over activity.

H&R Block 4th-Quarter Profits Dip 47%: For the three months ended April 30, H&R Block Inc. earned $103.3 million, or 98 cents per share, compared to earnings of $194.3 million, or $1.81 per share, for that quarter a year ago. Revenue for the quarter was $774 million, close to the $774.7 million figure for the quarter last year. The Kansas City, Mo.-based company attributed the earnings fall to its $101.9-million acquisition of Spry Inc., a leading Internet software company, in April.

H & H Oil Tool Co., citing the continued decline in domestic oil field activity, reported a loss of $474,000 for the second quarter ended June 30, compared with a net income of $13,000 a year earlier. The Santa Paula-based company, which rents equipment to the energy industry, said revenue fell 28% during the quarter, to $4.4 million from $6.1 million a year earlier. For the six months ended June 30, H & H posted a loss of $965,000 on revenue of $9.4 million.

H&H Oil Tool Co., citing continued cost reductions, eked out a small profit in the third quarter ended Sept. 30, contrasted with a year-earlier loss of $892,000. The Santa Paula-based company, which rents drilling and other equipment to the energy industry, said its quarterly net income of $33,000 came on revenue of $5.15 million, down 8% from $5.63 million a year earlier.

There it was on the screen, tragic and terrifying, another senseless act of cowardice. This time in Boston. Like everyone else Monday, I was upset, angry and at a loss for words. So I called two people who have been through this before. Tom Frost of Rancho Santa Margarita, who lost his daughter Sept. 11, 2001. And Kevin Danni of Pasadena, who survived those same attacks in dramatic fashion. I'll start with Frost, who was at work Monday morning when his phone rang.