text:
Jim Thompson Is The Cynical Voice of Reason We Need In This Dumpster Fire of a Year
"Life is a bucket of shit with a barbed wire handle."
September 27, 2020 By Molly Odintz
104 years ago today, the most cynical bastard one of the greatest crime writers who ever lived was born in….wait, Oklahoma? As a Texan, I need to process this news. Oh, well, Thompson may not have been born in Texas, but to quote a popular bumper sticker, he sure got there as fast as he could (and then got the hell out).
I found my way to Jim Thompson's ultra-dark noir and hardboiled social criticism as a teenager looking to lose myself in the bleakest visions of the world possible. His villains weren't so much bad as amoral; they worked within a system that was itself profoundly rotten, and to murder indiscriminately was almost akin to antiracist action in the grotesquely segregated and hideously misogynist world of his characters. While many like to pit Thompson's work against Chandler and Hammett, a better comparison would be to the post-war nihilism of Georges Simenon's romans durs, or the unstable identities and sly brutality of Highsmith's Ripley novels. Chandler and Hammett were products of societies that at least made a pretense at fairness. Southerners Thompson and Highsmith understood from the get-go when it took two World Wars for Simenon to learn—most people are capable of far more horrifying acts than they would like to believe, and of enduring far more suffering than they would think possible.
Thompson's books used to feel like escape—a heightened version of the more subtle problems facing society. These days, his words are back in tune with just plain reality, and his insights into warped minds are more applicable to the commander in chief than to his cast of lumpenproles. Here are a few of Thompson's choicest quotes and most tart observations, each one supremely resonant in this dumpster fire of a year.
Nihilism 101
"Life is a bucket of shit with a barbed wire handle." –Texas By The Tail
"Sure there's a hell…It is the drab desert where the sun sheds neither warmth nor light and Habit force-feeds senile Desire. It is the place here mortal Want dwells with immortal Necessity, and the night becomes hideous with the groans of one and the ecstatic shrieks of the other. Yes, there is a hell, my boy, and you do not have to dig for it." –Savage Night
On Policing and Governance
"We're living in a funny world kid, a peculiar civilization. The police are playing crooks in it, and the crooks are doing police duty." –The Killer Inside Me
"They had no hope of anything more, no comprehension that there might be anything more. In a sense they were an autonomous body, functioning within a society which was organized to grind them down. The law did not protect them; for them it was merely an instrument of harassment, a means of moving them on when it was against their interest to move, or detaining them where it was to their disadvantage to stay." –The Getaway
"Practically every fella that breaks the law has a danged good reason, to his own way of thinking, which makes every case exceptional, not just one or two. Take you, for example." –Pop 1280
"I found out long ago that the place where the law is apt to be abused the most is right around a courthouse." –The Killer Inside Me
"I just learned two things there at that college, Mr. Ford, that was ever of any use to me. One was that I couldn't do any worse than the people that were in the saddle, so maybe I'd better try pulling 'em down and riding myself. The other was a definition I got out of the agronomy book, and I reckon it was even more important than the first. It did more to revise my thinking, if I'd really done any thinking up until that time. Before that I'd seen everything in black and white, good and bad. But after I was set straight I saw that the name you put to a thing depended on where you stood and where it stood. And…and here's the definition, right out of the agronomy books: 'A weed is a plant out of place.' Let me repeat that. 'A weed is a plant out of place.' I find a hollyhock in my cornfield, and it's a weed. I find it in my yard, and it's a flower." –The Killer Inside Me
Reflections Under Quarantine
"What else is there to do but laugh and joke…how else can you bear up under the unbearable?" –Pop 1280
"You've got no time at all, but it seems like you've got forever. You've got nothing to do, but it seems like you've got everything…You make coffee and smoke a few cigarettes; and the hands of the clock have gone crazy on you. They haven't moved hardly, they've hardly budged out of the place you last saw them, but they've measured off a half? two-thirds? of your life. You've got forever, but that's no time at all." –The Killer Inside Me
"When life attains a crisis, man's focus narrows. […] The world becomes a stage of immediate concern, swept free of illusion." –The Killer Inside Me
On Racism and Inequality
"People looking for easy answers to big problems…People that can't realize that a heck of a lot of things are bound to go wrong in a world as big as this one. And if there is any answer to why it's that way—and there ain't always—why, it's probably not just one answer by itself, but thousands of answers.
"But that's the way my daddy was—like those people. They buy some books by a fella that don't know a god-danged thing more than they do (or he wouldn't be having to write books). And that's supposed to set 'em straight about everything. Or they buy themselves a bottle of pills. Or they say the whole trouble is with other folks, and the only thing to do is to get rid of 'em. Or they claim we got to war with another country." –Pop 1280
Jim Thompson gets it. He really gets it.
"There was too much of a sameness about the evening's delights. He had been the same route too many times. He'd been there before, so double-damned often, and however you traveled—backward, forward, or walking on your hands—you always got to the same place. You got nowhere, in other words, and each trip took a little more out of you." –The Grifters
"That was the way one had to do. To do the best one could, and accept things as they were. Usually, they did not seem so bad after a while; if they were not actually good, then they became so by virtue of the many things that were worse. Almost everything was relatively good. Eating was better than starving, living better than dying." –The Grifters
Trump Is Definitely A Grifter
"He had made personality a profession, created a career out of selling himself. And he could not stray far, or for long, from his self-made self." –The Grifters
Why? Cause Fuck 'em, That's Why.
"Well. Well?
What are you going to do? What are you going to say?
What are you going to say when you're drowning in your own dung and they keep booting you back into it, when all the screams in hell wouldn't be as loud as you want to scream, when you're at the bottom of the pit and the whole world's at the top, when it has but one face, a face without eyes or ears, and yet it watches and listens….
What are you going to do and say? Why, pardner, that's simple. It's easy as nailing your balls to a stump and falling off backwards. Snow again, pardner, and drift me hard, because that's an easy one.
You're gonna say, they can't keep a good man down. You're gonna say, a winner never quits and a quitter never wins. You're gonna smile, boy, you're gonna show 'em the ol' fightin' smile. And then you're gonna get out there an' hit 'em hard and fast and low, an'—an' Fight!" –The Killer Inside Me
2020 is a garbage fireAlongquin BookscynicismJim ThompsonPop 1280quotesworst year ever
Molly Odintz
Molly Odintz is the Senior Editor for CrimeReads. She grew up in Austin and worked as a bookseller at BookPeople for years before her recent move up to New York City for a life in crime. She likes cats, crime novels, and coffee.
Why Writers Are Always in Pursuit of the Maltese Falcon
Sympathy for the Double Agent
The Maltese Falcon may be thought of as a novel by Dashiell Hammett published in 1930 or as a trio of film adaptations produced...


1. Have something to say and say it.
3. Avoid overusing adverbs and adjectives. Eliminate unnecessary qualifiers such as very, a little, mostly, etc. If removing a word from a sentence doesn't change the meaning of the sentence, then lose the word.
4. Edit ruthlessly. In On Writing Stephen King says that, as a rule of thumb, your second draft should be 10% shorter than the first. (3) and (4) are really the same point, only said different ways.
5. The most important tip of all: Have fun! Don't get so hung up on the rules of good writing that you can't type a darn thing. That's happened to me a few times!


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Question: Can You Take Less Than 100 Bonus Depreciation?
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Are parking lots eligible for Section 179?
Is there a limit on bonus depreciation for 2019?
Is bonus depreciation all or nothing?
What qualifies as bonus depreciation?
What qualifies as qualified improvement property?
However, bonus depreciation is not limited to your taxable income.
You can deduct any amount of bonus depreciation, and if the deduction creates a net operating loss, you can carry that amount back to offset previous year's income and also carry any unused loss forward to deduct against future income..
Eligible Property – In order to qualify for 30, 50, or 100 percent bonus depreciation, the original use of the property must begin with the taxpayer and the property must be: 1) MACRS property with a recovery period of 20 years or less, 2) depreciable computer software, 3) water utility property, or 4) qualified …
But one key difference between the two is that Section 179 allows a business to expense a cost of qualified property immediately, while depreciation allows a business to recover that cost over time. … Businesses that go over the spending limit for Section 179 can still benefit from taking bonus depreciation.
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It was scheduled to go down to 40% in 2018 and 30% in 2019, and then not be available in 2020 and beyond. The Tax Cuts and Jobs Act, enacted at the end of 2018, increases first-year bonus depreciation to 100%. It goes into effect for any long-term assets placed in service after September 27, 2017.
Heavy Vehicles Heavy SUVs, pickups and vans are treated for tax purposes as transportation equipment. So, they qualify for 100% first-year bonus depreciation and Sec. 179 expensing if used more than 50% for business. This can provide a huge tax break for buying new and used heavy vehicles.
Qualifying taxpayers now may elect to fully expense the cost of any improvements to nonresidential roofs beginning in 2018 and in the future. … The use of bonus depreciation rules generally is available to taxpayers not eligible for Section 179 expensing rules.
Anything that can be considered a "land improvement" usually won't qualify for section 179, including fences, parking lots or other paved areas, swimming pools, docks and bridges.
Is there a limit on Bonus Depreciation for 2019? Bonus Depreciation, typically used for expensing beyond the Section 179 limit, is 100% through 2022. The amounts then subsequently decrease to 80% (2023), 60% (2024), 40% (2025), and 20% (2026).
Thus, the election under section 168(k)(10) to apply 50 percent bonus depreciation is an all-or-nothing election. It is applied to all qualifying property or none of the qualifying property, rather than "with respect to any class of property."
Bonus depreciation is a tax incentive that allows a business to immediately deduct a large percentage of the purchase price of eligible assets, such as machinery, rather than write them off over the "useful life" of that asset. Bonus depreciation is also known as the additional first year depreciation deduction.
QIP is a tax classification of assets that generally includes interior, non-structural improvements to nonresidential buildings placed-in-service after the buildings were originally placed-in-service.
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(Redirected from Magyars)
Anthem: "Himnusz" (Hungarian)[1]
"Hymn"
Location of Hungary (dark green)
– on the European continent (green & dark grey)
– in the European Union (green) — [Legend]
and national language
Hungarian[2]
80.7% Hungarians
14.7% not declared
3.1% Roma
1.3% Germans[3]
76% Christianity
21% No religion
3% Other religions[4]
Unitary parliamentary
constitutional republic
János Áder
• Speaker of the National Assembly
László Kövér
Országgyűlés (National Assembly)
• Principality of Hungary
• Battle of Pressburg
4–6 July 907
• Christian Kingdom
25 December 1000[6]
• Golden Bull of 1222
• Battle of Mohács
• Liberation of Buda
• Revolution of 1848
• Austro-Hungarian Empire
• Treaty of Trianon
• Third Republic
• Joined the European Union
93,030[7] km2 (35,920 sq mi) (108th)
9,797,561[8] (92nd)
105.3/km2 (272.7/sq mi) (103rd)
$283.592 billion[9] (57th)
$28,909[9] (45th)
27.9[10]
low · 16th
very high · 43rd
.hua
Also .eu as part of the European Union.
Hungary is a country in Central Europe. Its capital city is Budapest. Hungary is slightly bigger than its western neighbour Austria and has about 10 million inhabitants. Other countries that border Hungary are Slovakia, Ukraine, Romania, Serbia, Croatia and Slovenia. Hungary's official language is the Hungarian language. It has been a member of the European Union (EU) since 2004. In Hungarian the country is called Magyarország (literally, "Hungarian country"), or Magyar Köztársaság (Hungarian Republic). This is named after the Magyar tribes who came to Hungary in the late 9th century.
1.1 Medieval Hungary, 896-1526
1.2 Between 1526-1867
1.3 Austria-Hungary, 1867-1918
1.4 Between the World Wars, 1918-1946
1.5 Communist Hungary, 1946-1989
1.6 Republic of Hungary, 1989 onwards
Medieval Hungary, 896-1526[change | change source]
The arrival of the Magyars (Hungarians) in the Carpathian Basin.
The Magyars established Hungary in 896, after they had arrived there from their previous, Eastern European territories. Prince Árpád was their leader at the time; he also established the first royal house of the country, the Árpád-house. In 1000, after the first king, Saint Stephen had been crowned, the country became a Kingdom.
In 1241, the Mongol Empire invaded the country, causing the Hungarian king Bella IV to flee and approx 500,000 of Hungarian population killed with heavy damages. In 1301, the Árpád-house died out. Later on, kings from various houses ruled over Hungary. The greatest of them is Matthias Corvinus, famous for taking Austrian terrirories like Vienna, etc. and protecting the country against the Ottoman aggression. However, some decades after he had died (1490), the Ottoman Sultan Suleiman the Magnificent defeated the Hungarian king in the Battle of Mohács (1526). The Kingdom was cut up to three parts: the western and northern areas remained Hungary, the southern region fell under Ottoman rule, and the eastern parts became Ottoman vassal as the Principality of Transylvania.
Between 1526-1867[change | change source]
The Kingdom of Hungary became a Habsburg dependency, because an agreement made in Vienna in 1515 said that the Habsburg family would take over the territory of the Jagellion family in Bohemia and Hungary if the line of kings should die out. In 1686, the Ottomans were forced to leave, and the country was reunified. Many nationalities were living in the country at this time. Along with Hungarians, there were also the ancestors of modern Slovaks, Serbs, and Romanians.
In 1703, Francis II Rákóczi, a Hungarian nobleman organized a revolution against the Habsburgs, as Hungarians were not satisfied with them. However, his revolution failed in 1711, and he had to go to exile. The next most important event is the "Hungarian Revolution of 1848", when the inhabitants of the country mutinied again. Fighting ended in 1849, with Habsburg success. The leaders of the revolution were executed.
Austria-Hungary, 1867-1918[change | change source]
The country tried to find the way towards consolidation: in 1867, the two most important Habsburg territory, Austria and Hungary signed a treaty, and they established the Austro-Hungarian Monarchy. The new situation was feasible for both sides: the agreement brought massive economic growth.
Between the World Wars, 1918-1946[change | change source]
In 1918 after the defeat in World War I, the Kingdom was abolished, and a republic was established, as people had enough of war. This republic was short-lived, and soon the Communists seized power (1919). Their rule was irresponsible and many people, including the peasants and the intelligentsia, were tortured. The communists had to abandon the country as Romanian troops invaded.
In late 1919, the Hungarian forces, led by Admiral Miklós Horthy, finally occupied the capital, Budapest. In response to the communist terror, they launched the "White Terror", in which they persecuted the communists and their supporters. The kingdom was re-established but there was no king. Horthy was elected as the regent of the country, as the assembly decided not to recall the Habsburgs.
Hungary lost the war. According to the Treaty of Trianon (1920), Hungary lost two thirds of its territory. On the majority of these territories, non-Hungarians were the majority; however, many Hungarians also found themselves outside their country, in the nation state of Romanians or Slovaks. Thus, the main political goal of the governments under Horthy was to revise this treaty, and at least, to regain the Hungarian-inhabited lands.
Communist Hungary, 1946-1989[change | change source]
After the fall of Nazi Germany, Soviet troops occupied all of the country. So Hungary gradually became a communist satellite state of the Soviet Union. After 1948, Communist leader Mátyás Rákosi established Stalinist rule in the country. He forced collectivization and planned economy. This led to the 1956 Hungarian Revolution. Hungary withdrew from the Warsaw Pact. But the Soviets sent in over 150,000 troops and 2,500 tanks.[12] Nearly a quarter of a million people left the country during the brief time that the borders were open in 1956. János Kádár became leader of the communist party. In 1991 Soviet military presence in Hungary ended and the transition to a market economy began.
Republic of Hungary, 1989 onwards[change | change source]
This section needs more information. (December 2011)
Today, Hungary is a democratic republic. Elections are held every four years.
The current president of the country is János Áder, and the prime minister is Viktor Orbán. Orbán was Prime Minister from 1998 to 2002, and was elected again in 2010.[13]
Demographics[change | change source]
Hungarians make up the largest part of the population but there are also several other ethnic communities. The largest of these are Romas and Germans. Hungarian is the most widely used language in Hungary. Ethnic communities often use their own languages as well. The majority of Hungarians are religious, mainly Roman Catholic and Calvinist (in Hungarian 'református' - 'reformed'). There are Jews, often in intellectual and artistic occupations, and some Muslims. Orthodox Christianity reflects ethnic minorities from eastern Europe.
The Kékestető
Hungary's highest point is Kékestető (1014 m; in the northeastern part of Hungary). The River Danube, one of Europe's largest rivers divides Hungary into a western and an eastern part. The region west of the Danube is called Transdanubia (Dunántúl). Transdanubia has a hilly landscape and many small villages and towns. The large flat area in the eastern part is the Great Plains (Alföld). Along the Slovakian border there are mountains.
Lake Balaton, Central Europe's largest lake can be found in Hungary. This small country has several thermal spas too. Lake Hévíz is one of the world's largest thermal lakes. Hungary, however is a landlocked country (it has no seacoast).
Its biggest cities are Budapest, Debrecen, Miskolc, Szeged, Pécs, Győr, Nyíregyháza and Szolnok. Szolnok is found at the juncture of the Tisza River and the Zagyva River (stream).
Hungary at the Olympics
Hungary national football team
List of rivers of Hungary
↑ "The Story Behind the Hungarian National Anthem". Jules S. Vállay. Retrieved 8 May 2017.
↑ "The Fundamental Law of Hungary" (PDF). Hungarian State. Retrieved 8 May 2017.
↑ "2011 Hungary Census Report" (PDF). ksh.hu.
↑ ANALYSIS (10 May 2017). "Religious Belief and National Belonging in Central and Eastern Europe" (PDF). Archived from the original (PDF) on 13 May 2017. Retrieved 12 May 2017. Unknown parameter |deadurl= ignored (help)
↑ Encyclopedia Americana: Heart to India. Scholastic Library Publishing. 2006. p. 581. ISBN 978-0-7172-0139-6.
↑ Studies in Medieval and Renaissance History. AMS Press. 1980. p. 159.
↑ "Hungary". CIA The World Factbook. Retrieved 27 March 2014.
↑ "Population by type of settlement – annually". Hungarian Central Statistical Office. 24 December 2015. Retrieved 24 December 2015.
↑ 9.0 9.1 9.2 9.3 "Hungary". International Monetary Fund. Retrieved 29 April 2017.
↑ "Gini coefficient of equivalised disposable income (source: SILC)". Eurostat Data Explorer. Retrieved 4 December 2015.
↑ "Human Development Report 2015" (PDF). United Nations. 2015. Retrieved 14 December 2015.
↑ Findley, Carter V., and John Rothney. Twentieth Century World. sixth ed. Boston: Houghton Mifflin, 2006. 278.
↑ Bos, Stefan (29 May 2010). "Oban Become PM for Recession Hit Hungary". VOA News.com. Voice of America. Retrieved 2010-05-30.
Wikimedia Commons has media related to Hungary.
STELLA Hungarian – free online course Hungarian for beginners (requires Macromedia Flash).
European Union member and candidate countries
Austria · Belgium · Bulgaria · Croatia · Cyprus · Czech Republic · Denmark · Estonia · Finland · France · Germany · Greece · Hungary · Ireland · Italy · Latvia · Lithuania · Luxembourg · Malta · Netherlands · Poland · Portugal · Romania · Slovakia · Slovenia · Spain · Sweden · United Kingdom
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Potential candidates
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Retrieved from "https://simple.wikipedia.org/w/index.php?title=Hungary&oldid=6759628"
European Union member states
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On Tuesday, March 27, Panavision once again hosted the "Cinematographer's Choice" screening series, which is dedicated to a film chosen by a cinematographer that inspired his work.
PAUL CAMERON SHOOTS FROM A "LEDGE"
Paul Cameron, ASC, was born in Montreal, Canada, and attended high school in New York City, where his brother lived. While attending school, he worked on stage lighting for plays and helped with lighting for bands. After determining that he wanted to attend film school, he enrolled at the State University of New York. He shot other students' projects and bartended at a club in Manhattan.
DAVID BOYD, ASC, HELPS CREATE A "JOYFUL NOISE"
Cinematographer/director David Boyd grew up as a military brat overseas. His first look at a film set happened when he skipped a couple weeks of elementary school to watch the filming of Rene Clement's "Is Paris Burning?" which was shooting on the streets of Paris.
At the Plus Camerimage Festival last November, I had the privilege of organizing and moderating John Seale's Master Class, which was sponsored by Panavision, as well as a Cinematographer Panel sponsored by Panalux.
It's that time again, not just the holidays, but awards season, when the entertainment industry is flooded with nominations: Spirit Awards, Oscars and Golden Globes, and when organizations such as the ASC, PGA, DGA, VES, ACE, SOC and ADG nominate their peers for their work over the past year.
Brendan Galvin was born in Ireland, and attended the Dublin Institute of Technology. He began his career as a trainee, and progressed through the various classifications.


Rahul Gandhi on Saturday said that people support populist leaders like US President Donald Trump and Prime Minister Narendra Modi because they are angry over not having jobs, as the Congress president stepped up his attack on the Bharatiya Janata Party (BJP) and the Rashtriya Swayamsevak Sangh (RSS).
Interacting with Indian Journalists' Association in London, Gandhi said that instead of solving the problem, these leaders ride on that anger and damage the country.
"People support populist leaders like Mr Trump and Mr Modi because they are angry that they don't have a job. Instead of solving this problem these leaders ride on that anger. They damage the country by this," he said.
On Friday, Gandhi said India was facing a "full blown crisis" of unemployment and the Government was refusing to admit it.
During an interaction programme at the prestigious London School of Economics, he had said that where China creates 50,000 jobs a day, only 450 jobs are created in a day in India. This is a catastrophe.
Gandhi again maintained that "there is a lot of similarity between Muslim Brotherhood and RSS. They use democratic processes to capture power".
The Muslim Brotherhood is the oldest political Islamist group in the Arab world. It is banned and declared as a terrorist organisation by the governments of several countries.
BJP spokesperson Sambit Patra said in New Delhi that the likes of President Ram Nath Kovind, Prime Minister Narendra Modi and former prime minister Atal Bihari Vajpayee, who died last week, have an RSS background and Gandhi's comparison of the organisation with an Islamist outfit is "unforgivable".
He demanded immediate apology from the Congress president for likening the choice of Indians in an election with an organisation which, the BJP leader said, is declared a terror outfit in many countries.
On Vijay Mallaya, Gandhi said that Indian prisons are "pretty decent" while commenting on his ongoing extradition case.
"Indian prisons are pretty decent as far as Mr. Mallya is concerned," he said.
In July, Mallya appeared before the Westminster Magistrates' Court in London where both defence and prosecution presented clarifications on Barrack 12 at Arthur Road Jail in Mumbai, where Mallya is to be held post-extradition.
Judge Emma Arbuthnot asked the Indian authorities to submit within three weeks a video of the Barrack 12 of the Arthur Road Jail.
Fugitive liquor baron Vijay Mallya is currently undergoing an extradition trial in a UK court over fraud and money laundering charges by Indian authorities.
Mallya is separately fighting extradition to India on fraud and money laundering charges worth an estimated Rs 9,000 crores.


Cabarrus County lot, Road frontage on Poplar Tent, would like to be sold with land behind and adjoining, the parcel ID is 011-102-12 which is 2.45 acres. The land is both Cabarrus and Mecklenburg counties. Well and septic will need to be in place for each home you build. Convenient location between Huntersville and Concord. I-85 to Concord Mills is only minutes away and that leads to I-485 which puts you anywhere in Charlotte or Mint Hill or Matthews within the hour. No one has ever lived on the land, no old home site or well or septic. There is a small piece of the land in Mecklenburg county.


text:
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The only book which explains both the theoretical and practical approach of Organon. It has a detailed explanations and interpretation of Hahnemann's original work. This book gives us knowledge about how to perceive the philosophy and apply for achieving cure. it includes flow charts, important theoritical and objective type questions...
Spirit of the Organon I
The only book which explains both the theoretical and practical approach of Organon. It has a detailed explanations and interpretation of Hahnemann's original work. This book gives us knowledge about how to perceive the philosophy and apply for achieving cure.
Spirit of the Organon III
The only book of "Organon of Medicine" which is complete both from the point of view of understanding of the subject & for preparation of examinations.
Commentary on Organon of Medicine
In continuation of our endeavor to bring to you the best of literature on homeopathic philosophy, we are presenting Hahnemann's Organon of Medicine, Sixth Edition, with Robin Murphy's Commentary on Easy Homeopathic Practice The book is illustrious in its own extent and is mostly discussing Hahnemann's 6th Edition, the last...
Organon of Medicine - 6th edition
William Boericke, MD, translator. (1921, US). Hahnemann's most advanced work - fifty millesimal potencies. Hahnemann believed the 6th edition was "the most nearly perfect of all". It contains important changes from the 5th edition, which were unknown during Kent's lifetime, such as advising repetition of doses in slowly increasing...


13/. The Gifts of the Spirit.
Particularly explain the 'Gifts of Healing,' [Not anyone one with a special healing 'touch' with 'super power'], The Gift of Knowledge [Not 'fortune-telling!'] and Discerning of spirits [Not casting out Devils].
Wisdom: Inspired wise and correct decision making led by the Holy Spirit. Knowledge: Understanding God's Word; understanding how God works/thinks. Often extra knowledge of a matter is revealed and then wisdom cuts in showing us how to apply that knowledge. Wisdom and Knowledge often put/work together as in the Proverbs, etc. Faith: Yes, a Gift of God [also a 'Fruit'] – can be increased by reading God's Word. Extra faith is sometimes needed in a matter and the Holy Spirit lifts our faith. Gifts of Healing: The sick person/s receives the gift/s – not referring to a 'special person' with 'miraculous' hands!! Miracles: Divine Healing is of course a miracle, but there are many miracles needed in life: protection, provision, pregnancy [against the odds], etc Prophecy, Tongues, Interpretation: These we hear regularly and we, as a fellowship, have them at least weekly and IN ORDER. Discerning of spirits: Nothing to do with 'devils,' but rather discerning between 'good' people and 'evil' people – [1 John 4:1-2].


A Plasticized Copolyamide TPE An extremely flexible yet durable and strong TPE and nylon based material. PCTPE was designed to be both highly flexible, yet retain the durability of nylons. Single perimeter parts can be wadded into a ball, yet are difficult to stretch out of shape.


In this article we discuss the use of the Matrix TSL Project Board to power a stepper motor. In a previous article, here, we discussed how we could use the Prototype board to enable rapid testing of a stepper motors operation. We also used four LEDs to visually observe the stepping pattern of the motor. While the breadboard is a suitable platform for rapid prototyping, it is not well suited to permanent applications, and this is where the Project board comes into play with solder terminals available for all the GPIO available on the microcontroller. These terminals are also conveniently placed at 5mm pitch, making it possible to solder screw terminals for semi-permanent applications. As seen from the image below, the Project board is almost identical in size to the Arduino Uno, but has the motor driver chip already installed in the board, making it a very cost effective product, and removing the requirement for a shield to be purchased.
Those astute readers of the previous article may also have noticed that we were operating the stepper motor directly from the outputs of the microcontroller, which only provide minimal power output. Again, another strength of the Project board here emerges, that is the inclusion of a ULN2803A driver chip, capable of providing much larger current outputs suited to motor based applications.
In this article we will demonstrate how to connect the stepper motor to the project board to increase the torque of the motor due to the extra current available. We will not require the use of status LEDs this time since we verified the operation of the stepper motor in the previous article using the Prototype board.
The buffered outputs from the driver chip are connected to PORTB of the microcontroller, and are labelled as M0-7. All other GPIO on the Project board is not buffered, but is instead connected directly to the microcontroller pins.
Having 8 buffered outputs means we can theoretically power two 4-phase stepper motors from our microcontroller, however, in this example we will only power one motor. Due to working in the development team we have already soldered screw terminals onto the Project board outputs as we are constantly designing example circuits, but if you desire you can leave the board with no screw terminals and solder the motor connections into place to make the design more permanent.
We have connected the motor to the exact same microcontroller outputs as we did with the Prototype board, that is, PORTB 4-7. The driver chip also requires power and here we simply use the same 5V supply which powers the microcontroller itself, however, you can even use an external supply if needs be to utilise a different voltage from the microcontroller or for a supply with a larger current output. We power the driver chip by connecting the terminal '+V' to 'CL'.
The flowchart used to power the motor is included used here also and demonstrates how we have slightly increased the complexity of the program to cause the motor to spin in a clockwise direction for a set number of steps followed by the opposite direction for the same number of steps. We have also changed the target device in the Project Explorer to that of the Project board rather than the Prototype board, however, both boards feature an identical pinout, so there is no need to change configuration bits.
Powering the stepper motor from the Project board provides a rotational force with a much greater torque, due to the extra current sourcing capabilities of the buffer chip. The final design in hardware can be seen in the image below.
In future blog articles we will look at creating some other examples with the Project board, particularly relevant to the Flowcode SE audience. For more information relating to the Project board, see here.


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Before the Nikes, before the breathable, antimicrobial running shorts, before the personal fitness coaches, heart rate monitors, wrist-mounted GPS and subscriptions to Runner's World, you were a runner.
And, like all children, you ran barefoot.
Now, a small but growing body of research suggests that barefoot is the way adults should run, too. So, many runners have been shucking off the high-tech trainers in favor of naked feet — or minimalist footwear like Nike Free, the Newton All-Weather Trainer and the glove-like Vibram FiveFingers.
But the jury's still out on whether going barefoot is actually an improvement.
Chris McDougall, author of the recent book Born to Run , goes further. "If this were a drug, it would be yanked off the market," he said of running shoes. McDougall says his own persistent problems with plantar fasciitis cleared up after he started running in Vibram FiveFingers.
This short video by Wired.com shows a heel-first strike in a traditional running shoe (left) compared to a midfoot strike in Vibram FiveFingers (right).
What's so great about going shoeless? It allows the foot to flex and absorb shock, says Tony Post, president of Vibram USA, which makes FiveFingers. With thick heels, people lengthen their strides, landing heel-first and letting the shoe absorb the impact of each footfall. You can't do that barefoot (try it sometime), so your body naturally falls into a shorter stride, landing first on the outside middle or ball of your foot. As you advance your foot rolls inward; the arch flattens and helps absorb the impact; it then springs back up as you lift your foot and push off the ground.
"In a sense the arch is acting like a leaf spring," says Post.
Lieberman's research into human and early hominid fossils suggests that the human body, including the foot, is well-adapted to long-distance running without shoes (.pdf). He hypothesizes that early humans didn't need speed so much as endurance — just enough to run down herd animals like kudu or eland until they collapsed from overheating.
He's sure that running barefoot or with minimal footwear is the way to avoid injury. After all, we evolved without shoes.
"If a third of runners had gotten injured in the Paleolithic with runner's knee or plantar fasciitis, you can bet that natural selection would have weeded them out," Lieberman says.
Ferber is more cautious. His studies of the biomechanics of running show that a midfoot strike does reduce the initial peak loading force — the impact in the first 25 milliseconds after your foot touches the ground. But your foot sustains a second peak load of three times your body weight about 100 milliseconds later, regardless of whether you're a heel-first or midfoot-first runner.
Ferber does note that knee osteoarthritis rates are very low in China, where many people wear flip-flops (which also encourage a midfoot strike), and that studies have shown women who wear high heels are at increased risk for knee osteoarthritis. That research doesn't address running specifically, however.
As for efficiency, Ferber's studies suggest a midfoot strike might be about 1 percent more efficient — but that's within the 2 percent error rate of the sensors used to measure human body force, so it's a wash.
Both Ferber and Lieberman are in the midst of long-term studies aimed at producing more conclusive data about injury rates and efficiency of barefoot or nearly-barefoot running. Ferber's lab is sponsored in part by SOLE, a shoe orthotics company, while Lieberman's research is sponsored by Vibram.
The Vibram FiveFingers seem to have a special attraction to geeks, for whom claims of efficiency and scientific research resonate especially well. Silicon Valley entrepreneur Tim Ferriss wrote about the FiveFingers recently, calling them "nothing short of spectacular" in a blog post filled with technical and biomechanical references.
"For me the appeal is the radical minimalization of technology to serve its purpose (conditioning) better," said Boston-based software designer Glenn McDonald, a self-described "not-very-serious runner" who wears FiveFingers on occasional runs.
If you're interested in trying out barefoot (or nearly barefoot) running, keep in mind that it will take your body some time to get used to it. Here are some tips from the experts to get you started.
Start slow, with quarter-mile runs at most, and build up very gradually.
Listen to your feet. Don't try to run with the same gait you use in shoes — shorten your steps and land on the forward part of your foot.
Keep your head up and your body vertical. Your feet should be hitting the ground almost directly underneath you, not in front of you.
Ankle and calf strength is key to avoiding injury, so consider Ferber's four-week barefoot strengthening program before you start (.doc).
Keep barefoot running to no more than 10 percent of your weekly regimen, especially at first.
If you're running completely barefoot, run on a mix of soft and hard surfaces to give your feet time to toughen up.
Finally, don't try this if you suffer from diabetes or another condition that would affect your ability to feel and respond to sensations from your feet.
For more advice and information, check out Barefoot Ken Bob and Barefoot Ted's websites, as well as the barefoot running forum on the Runner's World community site.
As a nerd and a runner myself, I could hardly let these claims go untested. So for the past month, I've been running once or twice a week in the Vibram FiveFingers KSO model, with occasional stints done completely barefoot.
Following the advice of experts like Ferber and Barefoot Ken Bob, I started out gradually. To kick things off, I stopped in the middle of a four-mile run one dewy June morning, took off my running shoes, and did a half mile completely barefoot on a smooth, graded dirt path. It felt great, like getting a foot massage on the run. But my tender soles were stinging by the time I was done, and continued to sting for the rest of the day.
My second barefoot run, on asphalt, went more poorly: I tore up the tip of my fourth toe on the rough surface and spent the rest of my (shod) run bleeding into my sock. That was enough to make the attraction of Vibram's foot gloves clear: They give you much of the feeling of running barefoot, and give the same workout to your arches, Achilles tendons and calves — except you don't have to worry about injuries from rough terrain.
But by the end of the third week I'd worked up to three or four miles in the VFFs and nearly a mile at a time barefoot. My feet got tougher, but were still happier with the rubber covering, especially on rocky ground and asphalt. Each run felt better than the last, though it's clear that my calves and my Achilles tendons in particular are not used to this kind of a workout. I suffered from sore tendons and, after one longer run, a sore ankle.
That's a common problem among runners who transition too quickly to barefoot or minimal footwear, says Ferber. He's seeing many runners jump too enthusiastically into minimal footwear and develop plantar fasciitis as a result.
"Runners are insane — they don't like to accommodate, they just like to do," Ferber said.
Despite the soreness, I enjoy running barefoot — or nearly barefoot. I'm building foot and calf muscles I never know I had, More than that, it just feels fun. And, truth be told, I enjoy the puzzled looks from the people I pass on the trail and the coworkers I terrorize with my freaky rubber gorilla feet.
So, like other nerds, I'll probably keep happily running in the Vibrams, while eagerly awaiting the results from the next running shoe study.


text:
Daniel Snyder
Title: Council Member
TERM: 2016 - 2020
Daniel R. Snyder was elected to city council in 2016. Raised on a farm near Canton, OH, he moved to Eloy from a suburb of Philadelphia, PA in 2010. He is a registered Professional Engineer and has his own consulting business in Eloy, Bearings and Lubes Consulting LLC.
He has a bachelor's degree in Mechanical Engineering (BME) from the Georgia Institute of Technology under the co-op program. He has also completed courses in accounting and marketing at the University of Akron and business at the University of Pennsylvania Wharton School. His career includes over 40 years in the bearing industry having worked for the Timken Company in Canton, OH and SKF USA Inc. in Lansdale, PA from where he retired in 2009 as Director of Engineering. He has traveled extensively internationally as part of his bearing career. He now provides bearing training, failure analysis and engineering expertise through his consulting business.
He is a member of the American Society of Mechanical Engineers, Society of Tribologists and Lubrication Engineers, Georgia Tech Alumni Association and the Eloy Chamber of Commerce. He has and continues to serve on advisory committees for both U.S. and international bearing standards. He enjoys playing golf and attending baseball games.


A small 3" but very loud miniature buzz bait featuring a built in fish attracting aluminum clacker blade that hits against the 4 wing LEXAN blade when retrieved through the water. 3/16th ounce. can be fished slower than metal bladed baits.


text:
VergiAlgı
Turkish Tax News
Erdal AYDIN
Do Corporate Social Responsibility and Its Reporting Practices Boost Financial Performance?
Capitalism aims to achieve maximum profit by ignoring the environment and society. Lately, this has resulted in many social and environmental scandals, destroying the public's confidence in companies and markets. Therefore to make markets and companies trustable again governments have created many new laws and rules which depend on trust and truth. Accordingly, companies have not only endeavoured to make their financial statements more reliable to ensure truth and trust, but they have also become inclined to increase their environmental and social responsibility activities and to report them.
Environmental and social responsibility reporting can be considered as an informing tool for companies regarding their related responsibilities surrounding the business. Like companies inform shareholders about financial issues, they must also inform stakeholders about their environmental and social performance in reports. Recently, corporate social responsibility (CSR) reporting has grown into an important topic globally. According to an international survey of the KPMG, 71% of the 4,100 companies surveyed published CSR reports besides their annual reports in 2013.
Many experimental studies in the literature have analysed the effects of corporate social responsibility on corporations' financial performance. Although a consensus cannot been reached regarding CSR's positive effects in the short term, results do indicate its value creation effect on financial performance in the long term. However, CSR reporting (as being disclosure tool for CSR) is not trustworthy because of the lack of regulatory framework as well as the voluntary and non-standardised practices of it.
In this article, CSR and corporate sustainability (CS) are first clarified with regard to their impacts on companies' financial performance. Subsequently, different types of CSR and CS reports are introduced, followed by regulations of CSR, CS, and financial reporting, as well as related problems. Finally, the article presents the relationship between CSR, CS, and financial performance.
2. CSR and CS in Business
2.1. What Does CSR Mean?
Although many different definitions of CSR are proposed in the literature, one of the most prominent and accurate ones is that of the European Commission: CSR is a concept whereby companies integrate their social and environmental responsibilities into their business operations and their interaction with stakeholders on the basis of voluntariness.
The opinion that besides financial issues, companies are also responsible for environmental and social issues dates back to the 1920s. The community thinks that companies have responsibilities to society, and therefore intensely scrutinises these responsibilities. Lately, the demand for CSR has increased. Especially corporate scandals have garnered communities' attention to the responsibilities and social roles of business.
With regard to financial theory, the primary goal of a company is the maximisation of its shareholders' wealth; however, stakeholders' impacts are also important to achieve this goal. Freeman propounds in stakeholder theory that companies are related to stakeholders, who influence and are influenced by companies' activities. Stakeholders are generally motivated by nonmonetary concerns such as companies' effects on environmental and social issues including labourer relations, civil rights, plant closures, social relations, corporate ethics, and a greener environment.
The notion of stakeholders is different and broader than the notion of shareholders. Tencati, Perrini and Pogutz propose stakeholders' division into eight categories: employees, members/shareholders, financial community, clients/customers, suppliers, financial partners, government, community, and environment.
2.2. What Does CS Mean and What Is the Difference Between CSR and CS?
CS is another important term to define the environmental and social contributions and results of business operations. CS takes CSR one step further by addressing the economic perspective. The term CS (in other words sustainable development) was popularised by the World Commission on Economic Development (WCED) in its 'Our Common Future Report'.
According to the WCED's CS definition, if companies' needs can be met without compromising future generations' ability to meet their own needs, then improvement is sustainable. Moreover, some researchers have improved the WCED definition in a broader perspective and identified CS as a three-dimensional structure that involves social, environmental, and economic dimensions.
2.3. Effects of CSR and CS on Financial Performance
Many experimental studies in the literature have analysed the correlation between corporations' economic and social performance. The outcomes of the initial studies were diverse. While some found a positive correlation, others found a negative one. Moreover, some studies found no correlation at all. However, newer studies assert that in the long run, a positive correlation between CSR and financial performance is more common.
The main advantages of CSR that are thought to have a positive effect on financial performance are reducing cost and risk, strengthening legitimacy and reputation, building competitive advantage, and creating win-win situations through synergistic value creation. Cost and risk reduction assertions are based on the idea that CSR may enable a company to realise tax benefits and avoid strict regulations, which could decrease its expenditures. In addition, the company could decrease stakeholders' discrepancy risk with CSR activities. Moreover, CSR activities might help a company to boost its reputation and legitimacy by meeting the competing needs of the stakeholders as well as operating profitability. Hence, a company could be seen as an insider of its community and its operations would be ratified. As for competitive advantage assertions, by adopting CSR activities a company could be able to create powerful relationships with its stakeholders, gaining their support and loyalty and creating value. Finally, regarding synergistic value creation assertions, only CSR activities can provide chances for companies to meet the needs of stakeholders and to chase financial objectives simultaneously.
2.4. Customer Demand for CSR
Although all stakeholders demand CSR, especially customer demand is highly important for companies to survive. Recent surveys, in the Forbes CSR Blog, have shown that more than 88% of customers think that companies should reach their business goals without failing to contribute to the environment and society.
Hopkins claims that it will be easier for a company following a CSR program to garner customer attention: its products will be more attractive for customers. In other words, CSR can result in a positive image and branding for the company. For instance, McDonald's does not only recruit handicapped people, but also supports organisations such as the Ronald McDonald House to build a better reputation. The general view is that customer satisfaction with CSR brings a competitive advantage because it contributes to the company's financial performance and long-term value.
2.5. Value Creation in the Long Term
The International Integrated Reporting Council (IIRC) defines value creation as the process of taking inputs and transforming them with business operations to produce outputs with a positive value for the companies, stakeholders, environment, and society in the short, medium, and long term.
Value creation is one of the ultimate goals of a company in terms of its sustainability. To achieve this goal, organisations must consider their relationships with their stakeholders, society, and the environment. Stakeholders' behaviours directly affect a company's financial performance and value creation abilities. For instance, if a company performs CSR and sustainability well by meeting stakeholders' needs, those stakeholders (such as customers, creditors, or the government) will support that company's operations financially. Consequently, the company will improve its reputation, long-term value creation, and financial performance.
In contrast, a long term protest by stakeholders can cause a company to collapse. In that vein, many boycotting and protesting campaigns have been executed by stakeholders against numerous companies in recent years. For instance, Apple and Primark were protested due to the poor conditions faced by their employees, and BP was protested for its deep-water oil spill disaster. After these protests, these companies worked diligently to recover their image and reputation, because they were aware of the difficulty of creating value without their stakeholders' support and knew that without it, they would most likely collapse in the long term.
3. CSR Reporting and Its Advanced Versions
3.1. CSR Reporting
Pressure from stakeholders forces companies to prepare non-financial reports that disclose their social and environmental impacts. With the purpose of building trust and reputation in society, companies make the effort to prove that they fulfil their social and environmental responsibilities. Contrary to general belief, however, CSR reporting has a long history. Initially it took place mainly through disclosures in companies' annual financial reports.
Recently, environmental and social reporting implementations have started to be called sustainability reporting, which includes the economic dimension of sustainability besides the environmental and social ones. Many frameworks have been developed in the academic literature over the last 25 years with regard to narrative non-financial CSR and CS reporting. Of these frameworks, the prominent ones are the triple bottom line, Global Reporting Initiative (GRI) sustainability reporting, and integrated reporting frameworks.
3.2. Triple Bottom Line
The triple bottom line (TBL) concept started to gain in popularity at the end of the 1990s. It provided a new perspective to explain the relationship between CSR activities and the economic bottom line. The TBL considers three elements, 'people, planet, and profit', which come together to achieve sustainability.
The three goals of TBL are to create financially secure organisations (economic goal), to minimise organisations' negative environmental impacts (environmental goal), and to conform organisations' activities to society's expectations (social goal). The inter-relationships between each element can be seen below.
Figure 1- Inter-Relationships Between TBL's Elements
(PlanetProfit, http://www.planetprofit.co.uk/workshops/)
3.3. Sustainability Reporting
Contrary to CSR, sustainability reporting is a new concept (like TPL) that is commonly used to clarify the relationships between companies' environmental, social, and economic performance. In particular, socially and environmentally risky companies (e.g., oil, mining, and chemical) publish sustainability reports to build trust in the community. They aim to avoid the risk of reputation and sustainability loss cause by a probable social or environmental scandal.
The most accepted sustainability reporting framework was developed by the Global Reporting Initiative (GRI) and is called the 'GRI Sustainability Reporting Guidelines'. The GRI is a networked organisation with the mission of providing a reliable framework for sustainability reporting.
Sustainability reporting has many potential external and internal benefits. These are discussed in the following paragraph.
Firstly, sustainability reporting can positively affect stakeholders' perception of companies and enhance reputation management of the latter by meeting stakeholders' expectations regarding environmental, social, and economic dimensions. Furthermore, sustainability reporting helps companies to strengthen risk awareness and management by disclosing their risk management commitment related to their sustainability performance drivers. In addition, sustainability reporting enables a company to disclose its commitment to the environment and society with an economic perspective for better stakeholder communication, while simultaneously demonstrating transparency. Whereas internal management reporting focuses on sustainability data, which is limited to the directors' perspective, sustainability reporting considers broader external data with the perspective of continuous performance improvement regarding sustainability.
Furthermore, some regulatory acts (like greenhouse gas emission data reporting) are being created, and sustainability reporting may assist companies in responding rapidly to these new regulations in the near future by way of improving regulatory compliance. Furthermore, sustainability reporting may also encourage innovation and improve competitiveness of companies. For instance, sustainability reporting may enable companies to better understand stakeholders' needs and expectations, which can encourage companies to develop innovative goods and services, thereby also boosting their competiveness. In addition, sustainability reporting aims to develop a framework to create long-term value that includes not only generating satisfying profits, but also meeting the requests of different stakeholder groups. Lastly, sustainability reporting generally comprises gathering data about the usage of materials and resources with the purpose of evaluating business processes. This practice helps to seize better opportunities and to use materials efficiently, which may stimulate financial value enhancement by making it easier to reduce costs and to increase revenue.
The main process of realising the potential benefits of successful sustainability reporting can be seen in following the figure.
(KPMG, 2008, p. 13.)
3.4. Integrated Reporting
Integrated reporting takes CSR and sustainability reporting one step further by combining different reporting practices together with the purpose of value creation. Integrated reporting aims to bring together material data concerning companies' governance, strategies, expectations, and performance as a part of the economic, environmental, and social extent where they operate. In this way, integrated reporting compendiously represents how a company performs management and how it generates sustainable value.
Integrated reporting has been developed by the International Integrated Reporting Committee (IIRC). The IIRC which was founded to create a worldwide accepted framework for integrated reporting in 2010. The IIRC has a network-based structure comprised not only of the financial sector, but also of the sustainability sector. They work together to create a framework that aims to bring together all material data concerning financial, environmental, social, and governance issues in a concise, consistent, clear, and comparable concept.
The IIRC endeavours to meet the different stakeholders' demand for a broader information set with a framework that can conform to future reporting practices and their increasing complexity. This framework should bring together the divergent reporting strands to disclose a company's current and future value creation ability.
Integrated reporting brings extra benefits to former CSR reporting practices. Because of its broader extent, integrated reporting demonstrates the results of a company's material performance better than traditional CSR reporting does. It brings into view a company's dependence on various resources and capital (such as human, financial, and environmental sources) and its ability to access and impact them. Moreover, integrated reporting may enable a company to create a business model and strategy for long-term sustainability, to meet the information needs of most stakeholders, and to allocate scarce resources effectively.
4. Regulations for CSR, CS, and Financial Reports
4.1. Regulations for CSR and CS Reports
Because CSR and CS reports are mostly not mandatory, regulations and laws are important to generalise their usage. Most companies spend almost all of their time on financial performance and mandatory financial statements, and thus do not want to allocate their time to non-obligatory reports about CSR and CS. However, there is strong pressure from stakeholders for this kind of reporting, and new regulations are therefore an inevitability.
So far, some limited regulations about CSR and CS reporting in the European Union (EU) have been enacted. First, in October 2011 the European Commission (EC) published a press release and defined CSR as companies' responsibility for their effects on the community, and asked governmental authorities to promote CSR and CS via voluntary and complementary regulations. Following this, in the Single Market Acts I and II the EC declared its aspiration to execute a statute to increase companies' transparency regarding CSR and CS activities. However, only 15 EU members promoted CSR and CS disclosures. The United Kingdom (as an EU member country before the Brexit) was the first to require that companies make public their greenhouse gas emissions: according to the 2013 rules of the Companies Act 2006, organisations have to clarify the quantification of their greenhouse gas emissions in their annual directors' reports.
4.2. Regulations for Financial Reporting and Conceptual Framework
Financial reporting concerns the reporting of a company's financial information to external interested parties. Two main standard-setting bodies regulate the associated standards and rules of financial reporting: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). While the FASB rules in the United States, the IASB is effective globally. Furthermore, the International Financial Reporting Standards (IFRS) Foundation is in service as the oversight body of the IASB, and aims to develop a single set of globally accepted financial reporting standards.
The IASB has proposed a conceptual framework with the purpose of interpreting the concepts of financial reporting and assisting interested parties in preparing and presenting their financial reports. In addition, this framework assists the IASB in developing future IFRSs, and it aims to be useful for users in their decision-making processes. The conceptual framework defines its users only as investors, lenders, and other creditors.
Nowadays, although many different stakeholders are interested in financial reports, the conceptual framework focuses only on a limited group of users. This situation creates a problem for some stakeholders. Because CRS and CS now involve economic and financial aspects, the users of CRS and CS reports also concern financial reports. Therefore, the IASB should take into consideration providing material information for all stakeholders, and the process of convergence between the IASB and FASB could be an important chance to achieve this.
4.3. Impacts of Existing Voluntary Regulations on CSR, CS, and Integrated Reports
As previously mentioned, CSR and CS reports are important for long-term value creation and stakeholder enhancement of a company. However CSR and CS reports are voluntary, whereas financial reports are mandatory for companies. Moreover, there is no regulation regarding how different kinds of CSR and CS reports should be presented to the public. For instance, while some companies disclose their CSR information in notes in annual financial reports, others issue separate reports, or integrated reports. This normlessness creates complexity for the users of these reports.
On the other hand, a lack of mandatory regulations and auditing about CSR and CS reporting results in subjective and manipulated information disclosure. This is because companies tend to be biased in their own favour and can use this lack of regulation and measurement standards to manipulate information for greenwashing.
In the present circumstances, obligating companies to publish integrated reports may seem like the best idea to address the complexity, as integrated reporting aims to bring all different financial and sustainability reports concerning companies' governance, strategies, expectations, and performances together with financial, environmental, and social extents. Although integrated reporting is subject to some criticism, it focuses on a large range of stakeholders. Therefore, integrated reporting may be an advantageous framework to create more financial value for companies. However, it may be too early to affirm that integrated reporting will meet all needs since it is still in the development stage.
Stakeholders think that companies have responsibilities towards society regarding environmental and social issues such as labourer relations, civil rights, plant closures, social relations, corporate ethics, and a greener environment. Following corporate scandals, stakeholders have placed influential pressure on companies to increase their accountability and to report their CSR activities. Especially customers (as a powerful component of stakeholders) have a great effect on companies' sustainability.
Even though experimental academic studies do not support a consensus regarding the positive effect of CSR practices on financial performance in the short term, it is believed that CSR and CS reporting enables value creation for financial performance in long term. In addition, this reporting can also provide benefits such as reducing costs, increasing reputation and legitimacy, creating competitive advantage, strengthening risk awareness and management, demonstrating transparency, sustaining performance improvement, enhancing regulatory compliance, encouraging innovation, and improving competitiveness for companies.
For the purpose of creating satisfactory, transparent, effective, and reliable CSR and CS reporting practices for all stakeholders, some important frameworks have been developed, such as the GRI sustainability reporting guidelines and integrated reporting. Even though these frameworks represent great progress in CSR and CS reporting, lack of mandatory regulations and auditing as well as the voluntary nature of the practise have prevented it from establishing trust and accountability. Furthermore, the lack of mandatory regulations regarding CSR and CS reporting results in subjective and manipulated information disclosure.
Integrated reporting brings all different financial and sustainability reports concerning companies' governance, strategies, expectations, and performance together with financial, environmental, and social extents. Thus, it may be the best option to perform financial, governance, and sustainability reporting together. However, there is a need for mandatory legislations and to focus on the full range of stakeholders with integrated reporting. Although integrated reporting has some problems in practice, it may be the most advantageous framework to create financial value.
In conclusion, CSR and CS practices have many potential benefits for companies. Whereas most of these benefits cannot be correlated with financial performance in the short term, they enable better financial performance with sustainable value creation in the long term by making companies more successful in risk management, stakeholder engagement, competitiveness, transparency, reliability, and reputation. In short, corporate environmental and social responsibility improves financial performance by providing value creation in the long term.
6. Reference List
Adams, C. A. (2008) 'A Commentary on: Corporate Social Responsibility Reporting and Reputation Risk Management', Accounting, Auditing and Accountability Journal, 21 (3), pp. 365-370.
Ambec, S. and Lanoie, P. (2008) 'Does It Pay to Be Green? 'A Systematic Overview', Academy of Management Perspectives, 22 (4), pp. 45-62.
Aupperle, K. E. (1991) 'The Use of Forced-Choice Survey Procedures in Assessing Corporate Social Orientation', Research in Corporate Social Performance and Policy, 12 (1), pp. 269-279.
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Ginataang Talbos ng Kamote na may Tulingan at Malunggay is a healthy dish you can quickly toss in a casserole. With the thick sauce of coconut milk, fish and vegetables. Its a perfect meal for you and your family.
In a pot place tulingan, garlic, onion, ginger, black pepper, salt, and vinegar.
Simmer under medium heat for at least 10-15 minutes or until vinegar is evaporated.


Hi! Katelin here, co-founder of PAREdown. I'm ecstatic that you have found me!
Most people would say I am a hippy at heart and, while that might be true, I would like to add that I am "hippy-chic." YES, it reeeally is a thing. I enjoy cooking, in part because I love to eat! I frequently overindulge on chocolate, and I can "geek out" on the subject of sustainability until the cows come home. I have persuaded my husband, Kevin, and our two amazing children, to let go of much of what we once deemed necessary, and to embrace a life of voluntary simplicity centered around our philosophy of Zero Waste.
So what is our philosophy of Zero Waste? In short, it is keeping the goal of sending nothing to landfill in mind when making all consumer choices. You can read more about how our family achieves Zero Waste Here.
Nearly four years have passed since our journey began. At the onset, we anticipated this lifestyle change would be very challenging. And, in the beginning, it was. You see, I like to dive right into the deep end of things, so the learning curve for our family was intense. But with every change, swap, and discovery we were able to reduce the amount of trash we were sending to landfill. This was immensely motivating. Within 15 months we reduced our weekly trash from a large black garbage bag to practically nothing. We had expectations of Zero Waste enriching our lives but we did not think it would happen so fast nor did we imagine it would be so easy to let go of our previous life and all that filled it. To date, the greatest unexpected benefit of Zero Waste has been how we experience Gratitude.
I do not miss shopping at the mall or family outings that involved venturing out to some far off destination to do what we could have done at a local park. I do not miss visiting home stores or receiving my monthly home and garden magazine. This surprised me. We have made new routines that produce different memories, ones that I believe will hold greater value. Our weekends are often spent quietly, enjoying farmers markets, gardening, visiting neighbourhood parks, biking to get ice cream or socializing with family and friends. All of this was expected. What we did not expect was the level of serenity we experience. There is no more organizing our day around a "mandatory" trip to Costco. We no longer buy into the notion that family time requires a destination and packing up the car. We have let all that go and, with it, a lot of stress and anxiety I didn't realize was there until it was gone. I am happier and calmer, and the whole family benefits from the uncomplicated life we have created. We have built stronger relationships with our neighbours and community, and I am reminded of my childhood.
You remember the '80s, don't you? We were tossed out of the house after breakfast or lunch and not seen until the next meal. It was a time when nature and an imagination was all a child needed to be happy. I literally cannot recall a single memory of myself playing inside with store-bought plastic toys. My mother ran a home daycare that enabled her to stay at home with my two brothers and me. Her attitude towards raising us was wholesome. She baked bread and snacks, and we were the only family on the block eating tofu. We almost never ordered take-out, and — to my dismay — mom bought in wholeheartedly to hand-me-downs as being good enough.
Growing up on the west coast of Canada, surrounded by water, mountains, and forests I was aware of the planet's fragility. However, somewhere along the way I got lost, caught up by the "wheel of consumerism." I bought into the ideology that I needed to earn more money to buy more stuff that, I thought, would make me look better and feel happier. The notion that everything is connected escaped me during that period.
When I met my future husband, a charming Quebecker with a French accent, I was studying Commerce. I had plans to use my degree and my background in the hospitality industry to work as an event manager in Vancouver. But shortly after meeting Kevin I knew my plans would change. You see, he works for the Royal Canadian Air Force and my career aspirations would not pair well with moving every 24 months. Thankfully, the areas of my degree that I did not initially think would prove particularly useful have turned out to be the most important aspects of my education. Sustainability is a core value of Royal Roads University in Victoria where I attended, and, as such, it is woven into every course. Public speaking, group work, and presentations are also key components of RRU's approach to learning. I didn't see the advantages at the time, but I am so grateful for these experiences now.
Within three days of finishing my final exams, I was on a plane to join Kevin on the east coast of Canada where he was posted. While searching for a career that could endure frequent moves, I worked in medical administration. I didn't mind the work, but I learned it wasn't for me either… not long-term anyway. I was forever the "newbie," starting at the bottom to only receive recognition of my abilities shortly before being posted elsewhere. Then there is the issue of compensation — let's just say the only reason I was able to work in this field was because we were in a dual income situation.
By the end of my second maternity leave, something shifted. I was having a hard time reconciling working in a field that did not fulfill me and required that I spend the majority of my earnings on childcare, work clothes, and transportation. I wanted family time during evenings and on weekends to be a priority. I wanted to sit down to dinner together nightly, and I wanted weekends free to live and relax. I no longer wanted to be a part of the rat race to nowhere. But, most of all, I wanted to be an example to my children. My heart and conscience were screaming at me to make a difference, but I didn't know how. Whatever it was that I was supposed to be doing was banging on the door of a back closet in my mind, but it couldn't get out.
Then one day in January 2014 I watched a clip of a family living Zero Waste. What a simple yet genius concept! This family was saving 40% of their budget (we currently save 13%, but that number is about to increase as we have sold our car in favour of going car-free), they were living a conscious lifestyle, and, most of all, they seemed connected, healthy, and happy. Watching that clip was a pivotal moment in my life, and I have not looked back since.
Now, I am going to let you in on a little secret….
Living Zero Waste is SO MUCH EASIER than you might think!
I find this true of most achievements in life. Once you have accomplished your goal and looked back at your journey, it almost never seems as arduous as you first anticipated. I am not saying it is going to be easy, because it won't be. What I am saying is that your efforts will be rewarded many times over and benefits will far outweigh the costs. Living a life where your actions are in harmony with your values is incredibly fulfilling.
I never did return to medical administration. (Crowd roars with applause!) Do I spend all my time around the house doing Zero Waste activities such as cooking, baking, DIY making, etcetera? The answer is no. But during the first year, it was a little nutty – you can read about that Here. Daily, I was making butter, baking bread, muffins, and cookies, and learning the Zero Waste ropes. Today, I have realized I can find most everything I need unpackaged. And the things I cannot find unpackaged I will either do without or, if it is necessary, I will make it myself.
I work, but I no longer work in the traditional sense. I work on PAREdown. I work to spread awareness of sustainable living and the benefits of the Zero Waste lifestyle. I make less money than I did when I worked in medical administration. BUT, we are further ahead financially (head-scratcher, right?), AND my work is fulfilling, I am an example to my children, and we have created a life we are proud to live out loud.
Thank you for stopping by, follow my Instagram for daily insights into our Zero Waste life and subscribe to our monthly newsletter in the footer below!
Such an inspiring journey! I'm at the beginning of mine right now and I must say such posts inspire me and motivate me more than anything else!
That is fantastic to hear! It is not an easy journey — especially in the beginning but it does get easier and life really does become simpler with a greater sense of freedom! Keep on, keeping on Bernadette!


One of the most common criticisms levied against renewable energy earlier was the high price point. Naysayers were quicker to argue that renewables, while cleaner, were not affordable to people. However, the decrease in price has rendered this argument invalid. In fact, there are instances where the expenses associated with renewable energy are already on par with that of traditional power. Solar prices, in particular, have fallen precipitously. Even six years ago, the cost of a regular rooftop module was 75 percent more expensive than it is now. And all signs point to the fact that solar costs will keep on falling further because that is usually what happens to technologies as they mature. What does all this mean for the future? Let's find out.
Already, the total installed costs dropped by five percent for rooftop residential systems while larger utility-scale solar farms are now 12 percent cheaper. The installed cost includes everything that a solar power system needs to become fully functional, such as power electronics, panels, mounting hardware, and of course, installation charges.
What makes the continued decrease in total installed cost all the more noteworthy is the fact that the price of solar modules or panels themselves has not changed that much since 2012. This indicates that the drop in installed cost has largely been influenced by the lower cost of inverters capable of converting DC power generated by the solar setup into AC power for the grid.
Other "soft" costs have gone down as well, including system design, permitting, customer acquisition, and installation.
Solar energy is going to become more widespread in the next 30 years – at least that's what the International Energy Agency predicts. According to their predictions, solar power will account for almost 16 percent of the entire energy on the planet. Right now though, it generates only one percent.
Produce batteries or other means of energy storage so that solar panels can store intermittent energy.
Increase transmission lines to facilitate the transport of energy from where solar energy is produced to where people live.
To accomplish all these points, economic efficiency is a must. Since solar has already achieved record low prices, the coming years might very well see utility-scale solar become cost efficient and a worthy competitor against electricity generation. If you want to get on board this phenomenon right now, get in touch with us here.