Tobacco continues to kill millions of people around the world each year and its use is increasing in some countries, which makes the need for new, creative, and radical efforts to achieve the tobacco control endgame vitally important. One such effort is discussed in this PLOS Medicine Debate, where Simon Chapman presents his proposal for a "smoker's license" and Jeff Collin argues against. Chapman sets out a case for introducing a smart card license for smokers designed to limit access to tobacco products and encourage cessation. Key elements of the smoker's license include smokers setting daily limits, financial incentives for permanent license surrender, and a test of health risk knowledge for commencing smokers. Collin argues against the proposal, saying that it would shift focus away from the real vector of the epidemic—the tobacco industry—and that by focusing on individuals it would censure victims, increase stigmatization of smokers, and marginalize the poor.
Copyright: © 2012 Simon Chapman. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Competing interests: SC is a director of Action on Smoking and Health, Australia and editor emeritus of Tobacco Control.
The prolonged use of tobacco causes the death of about half its users , with a billion people this century predicted to die from tobacco caused disease . In particular, the cigarette is an exceptionally dangerous product: no other commodity or human activity causes a remotely comparable number of annual deaths.
The history of tobacco control has seen policies introduced that were initially considered radical, but which rapidly came to be considered normal  and essential to the goals of reducing use and the burden of disease caused. No other consumer product is subject to total advertising bans nor required to be sold in plain packaging, as will occur for tobacco in Australia from December 2012 . Again uniquely, 47 nations now require large graphic warnings on tobacco packaging . Smokefree public transport, workplaces, restaurants, bars, and stadiums are common in an increasingly large number of nations. The World Health Organization's Framework Convention on Tobacco Control that requires such measures has been ratified by 176 nations .
Despite these developments, tobacco sale is subject to trivial controls compared with other dangerous products that threaten both public and personal safety. Here I describe a proposal for a major development with further potential to reduce tobacco use—the tobacco user's license—and consider several anticipated objections.
Access to firearms, fireworks, explosives, and dangerous chemicals is often heavily restricted for both personal and public safety reasons. However the most instructive comparison with how tobacco products are sold is with the way governments regulate the sale of other drugs: pharmaceuticals. Those substances known to be benign with little potential for harm or that are unlikely to create dependency, tend to be freely available as over-the-counter products in pharmacies, and increasingly in supermarkets and convenience stores. Mild analgesics, cough and cold remedies, and bronchodilators are good examples.
However pharmaceuticals likely to cause health problems if used incorrectly, for too long, or that require users to be monitored so that the drug or dosage can be modified, are sold by pharmacists to patients with prescriptions issued by medical practitioners and increasingly, nurses .
While prescriptions are strictly speaking a prescriber's note of authority to a pharmacist to dispense restricted drugs to a named individual, the prescription system is in effect a system of temporary licensing to use restricted substances. Travelers carrying restricted drugs across borders can be required to show that they have a "license" to be in possession of some drugs. It is a criminal offence to supply prescription drugs to those without a prescription and those doing so can face pharmacy or medical deregistration, fines, and possibly imprisonment in serious cases.
To obtain their drugs, users must attend a doctor; pay a sometimes significant consultation fee; and if assessed as needing a drug, then visit a pharmacist. There, they will pay again to receive a limited supply of the drug, sometimes with provision for several repeats. After this, users are required to return to a doctor should they need more drugs.
This process is how nearly all nations regulate drugs designed to ease pain, reduce symptoms, prevent disease, and prolong life. It is seen as a sensible, established system designed to prevent misuse of drugs and to better ensure that access to such drugs is supervised in the interest of patient health.
By contrast, tobacco products can be sold by any retailer. Mixed businesses, supermarkets, petrol stations, kiosks, barbers, bars, and vending machines are examples of the nearly ubiquitous tobacco retailing environment . Unlike prescribed pharmaceuticals, smokers can buy unlimited quantities of tobacco. Many nations outlaw sales to minors, but prosecutions are rare and sales to children common. In contrast to the highly regulated way we allow access to life-saving and health-enhancing pharmaceuticals, this is how we regulate access to a product that kills half its long-term users. Prima facie, there would seem to be a case for redressing this bizarre but historically based inconsistency.
The proposed smoker's license described below merits serious consideration as a major platform in the tobacco control endgame now being considered in nations with advanced records of reducing smoking. Earlier, less elaborated accounts were described in 2005 , and by LeGrande et al. in 2007  and 2009 .
All smokers would be required to obtain a smart swipecard license  to transact any purchase from a licensed tobacco retailer. Retailers could not sell to anyone without a card, because precise reconciliation would be required between tobacco stock supplied by wholesalers to retailers and that sold to licensed smokers. Penalties for unreconciled sales to unlicensed persons would be severe, with the threat of the loss of a retail license, as is now the case for pharmacists supplying restricted drugs to anyone without a prescription.
License application could be made on-line or at authorized tobacconists, with supported data-linkable, proof-of-age cross-referencing (passport, driver's license, birth certificate) required to validate identity. The government licensing authority would validate these identities via data linkage then mail the license.
With rapidly increasing internet access, most smokers would probably elect to transact their licensing on-line, thereby providing an email address. This information could be used by governments as a way of efficiently communicating new and potentially cessation-motivating information to all smokers, with tailored messages for different age groups. Every time a sale was transacted, data of high specificity would be added to the national database. These data would enable both immediate and longitudinal national, regional, and local monitoring of tobacco sales in ways that could provide invaluable information about smoker responsiveness to tobacco control initiatives as well as industry price discounting and new brand launches. Such information would be of great assistance to policy and program planners wanting to maximize cessation.
The smart card license would be encoded with a maximum purchase limit chosen by the licensee at the time of application. There could be three grades of license: one to ten cigarettes per day (maximum 70 per week), 11–20 (maximum 140 per week), and 21–50 (maximum 350 per week). Loose tobacco equivalents could be calculated. A smoker wanting to purchase a pack would request their brand and swipe their license in the smart card terminal. With the speed that credit card and EFTPOS terminals now approve or deny a transaction, the terminal would instantly confirm that the licensee was either able to purchase a new supply or that the chosen limit had been reached, in which case the terminal would display the earliest date when a new supply could be purchased. Limits would be calculated over a 14-day period. Licensed smokers could purchase their chosen quota as infrequently as once every 2 weeks, to avoid the imposition of any need to visit retailers more often.
The more cigarettes a licensee opted for, the higher the fee. Some 90% of smokers regret having started smoking  and 40% make a quit attempt each year , most failing. Many smokers are known to support tobacco control policies like tax rises and smoking restrictions because they believe such measures will assist them to quit or reduce their consumption ,. It is likely that some smokers may use the opportunity to set a lower daily limit via a licensing scheme than they might normally smoke in an effort to reduce their usual consumption. Cutting down before quitting is a common approach to eventual cessation .
The pre-set daily limit would preclude smokers consuming more than planned unless they borrowed cigarettes from other licensed smokers. As these would be valued by other smokers, such borrowing would be marginal. The limit would also act as a barrier to unplanned "binge" smoking that occurs now, particularly when alcohol is involved .
Smokers could also adjust their consumption limit upwards by going on-line and paying the extra licensing fee, in the way consumers are used to doing with changing their internet download limits. At annual license renewal time they could also elect to change their limit.
There would be an upper limit of 50 cigarettes per day, averaged across 14 days. Very few smokers consume more than this. Allowing purchasers to buy more than 50 may encourage some to obtain a license with the intent of on-selling tobacco to unlicensed smokers. A limit of 50 cigarettes is unlikely to attract such enterprise as it would not provide the on-seller with substantial profit.
Failure to purchase one's pre-committed allocation (for example, when travelling overseas or temporarily quitting) would not allow smokers to purchase the backlog of unpurchased supplies at a future date.
The license fee would neither be trivial nor astronomical. It would be set at a sufficient level to give smokers some pause in deciding whether to obtain or renew their license. Market research could be used to determine the appropriate level. For the sake of illustration, assume that the lowest level (up to ten cigarettes per day) would be US$100 a year (US$0.27 a day) and the highest US$200 (US$0.54 a day); this could be paid in quarterly installments or in full.
The license would need to be renewed each year. As with initial application, this could be done on-line, as are many annual or periodic payments, or at authorized tobacconists. The status of the renewal would be recognized by smart card terminals in every retail outlet, as would any change in the smoker-determined weekly limit.
There is some evidence that financial reward can stimulate cessation . The incentive to surrender one's license and obtain a cumulative refund of all license fees paid may promote cessation. As a quit incentive, all license fees paid during a smoker's licensed smoking history would be fully refundable, with compound interest. License surrender would be permanent and reapplication not permitted. If a license fee was US$100 for up to ten cigarettes per day, an individual commencing smoking at 18 years of age could collect US$1,000 plus interest if deciding to quit a decade later. Smokers could be reminded of this system via email each year. Consideration should be given to ending this provision in middle age (for example, 40 years of age) as a major incentive to encourage quitting. The 50-year follow-up of the British doctor's cohort study showed that "those who stopped before middle age … had a pattern of survival similar to that of men who had never smoked" . This information could be heavily publicized to promote permanent license surrender at the start of middle age. Those who at the start of the scheme had obtained their first license when aged over 40 could have this extended to 50 years; 50 to 60 years, and so on.
Application for license surrender would incorporate a mandatory 6-month "cooling-off" period where smokers could change their mind and cancel their revocation application if they relapsed. Some smokers relapse far beyond 6 months but it may be that ready access to unlimited supplies of cigarettes is an important contributory factor here, and that inability to purchase legally would reduce later relapse. Those who did relapse after license expiry could be encouraged to use nicotine replacement therapy.
As smoking prevalence diminishes, an increasing proportion of smokers are on low incomes and unemployment or disability support. Some individuals in this group may find it hard to pay for a license. This argument has often been used by the tobacco industry to oppose tobacco tax rises. Those groups advocating keeping tobacco tax low perversely seek to "help" poor smokers by keeping tobacco affordable, which encourages use. Poor smokers, as a group, are known to be more responsive to price than those on higher incomes, in terms of both quitting and reducing use , so the additional license cost should add to this effect.
Tourists and temporary visitors wanting to purchase tobacco could apply for a license abroad prior to travel, or on arrival in the same way that local cell phones are now hired by travellers during their stay. Provision would exist for licenses of shorter duration, to accommodate short trips. Short-term licence fees would not be refundable.
The government would announce the scheme a year in advance of its implementation and encourage early application with "early bird" discounts. Consumers are used to this with, for example, the introduction of mandatory highway toll windscreen transponders. Anyone already aged 18 or over who wanted a smoker's license could be thus "grandfathered" and allowed to buy a license if they chose.
A person turning 18 who wished to henceforth legally purchase tobacco could apply for a license. However, unlike the commencing cohort of adult smokers at the start of the scheme, newly licensed smokers would have to pass a knowledge of risk test (see examples in Box 1). Applicants for their first driving license must pass knowledge tests. Sometimes these are elementary, but can also involve learning detailed information about braking distances at different speeds and the meaning of a large variety of road signage. To better ensure that new smokers were making an informed choice, something the tobacco industry has long declared that it believes applies to smokers' decisions ("The tobacco industry believes that people who smoke do so fully informed of the reported health risks of smoking") , new applicants would be required to demonstrate a satisfactory level of knowledge that might encompass issues like: (i) probabilities of various diseases in smokers versus non-smokers; (ii) the impact on day-to-day functioning of diseases like emphysema and heart disease; (iii) average number of years lost by continuing smokers; (iv) financial cost of smoking to an individual across increasing durations of smoking; (v) chemical additives used in cigarette manufacture.
If 100 people were diagnosed with lung cancer, how many would we expect to be alive in 5 years time?
What fraction of smokers do you believe will die early because of their smoking?
On average, how much longer do non-smokers live than people who have smoked for a long time?
A long-term smoker who dies from a disease caused by his or her smoking can expect to lose how many years off normal life expectancy?
How many times would a typical 20 a day smoker inhale smoke deep into their lungs between the ages of 20 and 40?
If 100 people try to stop smoking, regardless of which method they use, on average how many do you think will not be smoking 12 months later?
How many known carcinogens (chemicals which are known to cause cancer) are there in cigarette smoke?
Applicants would be given on-line educational material of direct relevance to the test, and a large, growing question bank would be developed on the basis of this material, with random on-screen questions being given to each applicant. Such a test would disadvantage applicants who had intellectual impairment (see below). However, the same concerns apply to any knowledge test, such as for a driving license or requirement to demonstrate understanding of a contract, lease, or other legal transaction.
The tobacco industry might well find the legal implications of such "informed consent to smoke" attractive. Any smoker seeking legal redress later from a tobacco company for having been misled would have passed the test, making such a line of argument difficult to sustain.
Some young smokers with profound mental health or intellectual disabilities would be unable to pass the licensing test. Such people would be likely to be under care or on a disability pension. Special provision could be made for another adult, carer, or institutional representative to obtain a license on their behalf, after consideration of their circumstances.
A Singaporean group  has proposed that commencing with the birth cohort born in 2000, from the year 2018, anyone turning 18 would be unable to buy tobacco thereafter. The rationale is that current smokers born before 2000 should be the last generation of smokers. However, libertarian objections that adults should be free to take informed risks, as with smoking, may render such a plan politically unacceptable.
However, a possibly less objectionable variation on this idea is that from a given year, the legal age for smoking would be raised each year by 1 year. As very few smokers commence experimenting with smoking after 23 years, the expectation is that the incremental, progressive rise in the legal smoking commencement age would effectively see very few people take up smoking when the minimum legal age reached around 23 years. Some would object that those aged 18 and over are adults who can vote, be conscripted for military service, and so on, and increasing the minimum age for smoking beyond 18 is therefore unreasonable. However, precedents exist for varying age limit restrictions (e.g., legal drinking age of 21 in parts of the United States; legal refusal of car hire to young and very old drivers; age-related insurance premium differences).
Some may argue that a regulatory strategy focused on smokers rather than on the tobacco industry is inappropriate, and that regulation should be directed "upstream" at the industry and its products. This is a false dichotomy because user licensing is not being proposed as an alternative to industry or product regulation but as complementary to these. A core argument for the licensing of tobacco retailers has always been that removal of the license (and so the right to sell) could be used as a strong deterrent to selling to minors. This has always been a very poorly rated tobacco control strategy because it relies on the direct observation of sales to minors by regulatory agents, and this is often difficult and time-consuming. License cancellations and prosecutions are therefore rare and a so a very weak disincentive to selling to minors. The instant swipecard license verification ensures that retailers only sell to licensed adult smokers. Also, many platforms of industry and product regulation directly affect smokers (price, packaging, pack warnings, duty-free bans, ingredient regulation) so the criticism that an explicitly user-focused form of regulation is somehow problematic seems misplaced.
The costs of the scheme would include administrative staff costs to process license applications, renewals, and license surrender refunds; publicity costs to inform smokers about the scheme; and retail swipecard terminals. The cost of the scheme would be drawn from the licensing fees, with retailers paying all costs associated with the swipecard terminals. Lost cards would incur a replacement charge.
As explained, the accumulated license fees would be in theory all (eventually) refundable to smokers wishing to surrender their licenses. However, not all smokers would surrender their license by the final age limit specified for surrender and refund (40 years). This would leave a large pool of funds that could be used to administer the scheme.
Every current smoker's experience has been that tobacco products have always been sold alongside other unrestricted commodities. This has powerfully conditioned the view that cigarettes are "ordinary" commodities and that a proposal like this is self-evidently draconian. Some smokers may feel that they are being treated like registered addicts, and that the license epitomizes their stigmatization ,.
Such understandable reactions reflect many decades of smoking being considered "normal." Open sale of tobacco is consonant with the lack of understanding of tobacco's harmfulness when cigarettes became a mass distributed and advertised commodity at the start of the twentieth century. However, today's smokers have all experienced a range of profound changes in the way that smoking and cigarettes are socially perceived and regulated. Having to go outside to smoke in now virtually any indoor public setting, having disturbing graphic warnings on packs, and regular exposure to public awareness campaigns resting on negative sub-texts about the undesirability of smoking have all coalesced to drive smoking lower and to stimulate most smokers make quit attempts and regret having started. It would be almost unimaginable for a smoker today to express the hope that their own children would grow up to smoke as well.
The requirement to have a prescription (a temporary license) to legally obtain pharmaceuticals is never decried as stigmatizing or insulting. Those responsible for planning the introduction of smokers' licenses could try to amplify this analogy.
Opponents of the idea would be quick to suggest that Orwellian social engineers would soon be calling for licenses to drink alcohol and to eat junk food or engage in any "risky" activity. This argument rests on poor public understanding of the magnitude of the risks of smoking relative to other cumulative everyday risks to health. Other than religious-based restrictions on alcohol sales in some Islamic nations, no other product is subject to the restrictions routinely applied to tobacco marketing and packaging in many nations today. In Australia, the first restrictions on tobacco advertising commenced in 1976—36 years ago. Since then, similar restrictions have not been implemented for any other consumer good. Any slope would appear to be decidedly unslippery.
Might licensing cause a growth in black market tobacco? As obtaining a license would be neither onerous nor very expensive (relative to the cost of smoking itself), there would be few reasons why most current smokers intending to continue would not obtain one. A license would enable easy access to tobacco purchasing, whereas those without a license would need to take trouble to find illicit sources of supply. Here, some would argue that illicit drug trade flourishes in some nations in spite of such drugs needing to be sourced illegally from criminals. The implication here is that many smokers would be similarly willing to transact with criminals. However, this analogy is badly flawed because while illicit drugs can only be sourced illegally, tobacco would still be readily obtainable legally. It is therefore difficult to foresee why significant proportions of smokers would elect to source their tobacco "underground," dealing with criminals simply because of an easily obtained licensing requirement.
The main explanations for high demand for illicit tobacco are the cheaper price at which illicit tobacco sells, the ease of cross border traffic in some nations, and the high levels of corruption in which illicit trade can flourish . None of these factors would in any way be influenced by a user-licensing system and so are not arguments against licensing.
The current suite of comprehensive tobacco control policies, embodied in the Framework Convention on Tobacco Control , was developed during decades when sometimes large majorities of populations smoked (particularly males). Today, nations that have taken tobacco control seriously have smoking prevalence near or below 20% and are setting medium-term prevalence targets of 10%. Discussions about "endgame" strategy are becoming more common in tobacco control circles  and have begun to be articulated by governments and the public: New Zealand has announced a goal of being smokefree by 2025 . In England, 45% of the population and one-third of smokers support a total ban on the sale of tobacco products .
In the past 30 years, many nations have introduced legislation for tobacco control that previously seemed unimaginable: total and sponsorship advertising bans, widespread smokefree policies, large graphic warnings, and now, plain packaging. A smoker's license may today seem a radical step toward ending the epidemic of tobacco cause disease, but it is far less radical than prohibiting the sale of tobacco, which is not a strategy that has yet been supported by any international expert report or political forum. The New Zealand government, in setting its 2025 "smokefree" goal, has not said it would actually prohibit the sale of tobacco. A smoker's license allows smokers the choice to continue smoking within a regulatory framework that promises new disincentives to smoke and a major financial incentive to quit.
This proposal is unlikely to gain traction in impoverished nations with poor electronic retailing infrastructure, extensive networks of unlicensed tobacco retailers, high corruption indexes, extensive illicit retailing, and where low priority is given to tobacco control. It will be of most interest to high-income nations that are actively pursuing tobacco control goals.
The requirement for a license would send a powerful, symbolic message to all smokers and potential smokers that tobacco was no ordinary commodity, akin to grocery items, confectionary, or any product on unrestricted sale. It would mark tobacco as a product uniquely deserving of such regulation and thereby invite reflection among smokers on why this exceptional policy had been introduced. This step may diminish self-exempting views that smoking is just another, unexceptional risk in "life's jungle" .
Wrote the first draft of the manuscript: SC. Contributed to the writing of the manuscript: SC. ICMJE criteria for authorship read and met: SC. Agree with manuscript results and conclusions: SC.
1. Doll R, Peto R, Boreham J, Sutherland I (2004) Mortality in relation to smoking: 50 years' observations on male British doctors. BMJ 328: 1519.
2. Proctor RN (2001) Tobacco and the global lung cancer epidemic. Nature 1: 82–86.
3. Chapman S, Freeman B (2008) Markers of the denormalisation of smoking and the tobacco industry. Tob Control 17: 25–31.
4. Chapman S, Freeman B (2010) The cancer emperor's new clothes: Australia's historic legislation for plain tobacco packaging. BMJ 340: c2436.
5. Physicians for a Smoke-Free Canada (2012) Picture based cigarette warnings. Available: http://www.smoke-free.ca/warnings/Canada-warnings.htm. Accessed 28 May 2012.
6. Framework Convention Alliance (2012) Framework Convention Alliance. Available: http://www.fctc.org/. Accessed 11 October 2012.
7. Kroezen M, Francke AL, Groenewegen PP, van Dijk L (2012) Int J Nurs Stud 49: 1002–1012.
8. Chapman S, Freeman B (2009) Regulating the tobacco retail environment: beyond reducing sales to minors. Tob Control 18: 496–501.
9. Chapman S, Liberman J (2005) Ensuring smokers are adequately informed: reflections on consumer rights, manufacturer responsibilities and policy implications. Tob Control 14 Suppl IIii8–ii13.
10. Laurance J (2007 October 23) Unveiled: radical prescription for our health crisis. The Independent. Available: http://www.independent.co.uk/life-style/health-and-families/health-news/unveiled-radical-prescription-for-our-health-crisis-397618.html. Accessed 28 May2012.
11. LeGrande J, Titmus R, Srivastva D (2009) Incentives for prevention. Health England report #3. Available: www.healthengland.org/publications/HealthEnglandReportNo3.pdf. Accessed 28 May 2012.
12. Chien H-Y, Jan J-K, Tseng Y-M (2002) An efficient and practical solution to remote authentication: smart card. Computers and Security 21: 372–375.
13. Fong GT, Hammond D, Laux FL, Zanna MP, Cummings KM, et al. (2004) Nicotine Tob Res 6 Suppl 3 S341–S351.
14. Hyland A, Borland R, Li Q, Yong H-H, McNeill A, et al. (2006) Individual-level predictors of cessation behaviours among participants in the International Tobacco Control (ITC) Four Country Survey. Tob Control 15: iii83–iii94.
15. Wilson N, Weerasekera D, Edwards R, Thomson G, Devlin M, et al. (2010) Characteristics of smoker support for increasing a dedicated tobacco tax: National survey data from New Zealand. Nicotine Tob Res 12: 168–173.
16. Borland R, Yong HH, Siahpush M, Hyland A, Campbell S, et al. (2006) Support for and reported compliance with smoke-free restaurants and bars by smokers in four countries: findings from the International Tobacco Control (ITC) Four Country Survey. Tob Control Suppl 3: iii34–iii41.
17. Hughes JR, Carpenter MJ (2006) Does smoking reduction increase future cessation and decrease disease risk? A qualitative review. Nicotine Tob Res 8: 739–749.
18. Hoek J, Maubach N, Stevenson R, Gendall P, Edwards R (2012) Social smokers' management of conflicted identities. Tob Control. Epub ahead of print 20 February 2012.
19. Cahill K, Perera R (2011) Do competitions and incentives help smokers to quit in the medium to long term? Cochrane Summaries June 15. Available: http://summaries.cochrane.org/CD004307/do-competitions-and-incentives-help-smokers-to-quit-in-the-medium-to-long-term. Accessed 28 May 2012.
20. Siahpush M, Wakefield MA, Spittal MJ, Durkin SJ, Scollo MM (2009) Taxation reduces social disparities in adult smoking prevalence. Am J Prev Med 36: 285–291.
21. Tobacco Institute of Australia (1994) Submission to Senate Community Affairs Reference Committee Inquiry into Tobacco Industry and the Costs of Tobacco-Related Illness. Sydney, Australia: Tobacco Institute of Australia.
22. Khoo D, Chiam Y, Ng P, Berrick AJ, Koong HN (2010) Phasing-out tobacco: proposal to deny access to tobacco for those born from 2000. Tob Control 19: 355–360.
23. Bell K (2011) Legislating abjection? Secondhand smoke, tobacco control policy and the public's health. Critical Public Health 21: 49–62.
24. Carter SM, Chapman S (2006) Smokers and nonsmokers talk about regulatory options in tobacco control. Tob Control 15: 399–404.
25. Northern Territory Government. Department of Justice (2008) Licensing, regulation and alcohol strategy. June. Available: http://www.nt.gov.au/justice/licenreg/documents/liquor/fs_kath_id_system.pdf Accessed 28 May 2012.
26. South Australian Consolidated Regulations (2011) Controlled Substances (Poisons) Regulations – Reg 14. Available: http://www.austlii.edu.au/au/legis/sa/consol_reg/csr2011451/s14.html. Accessed 28 May 2012.
27. Keferl M (2009) Taspo fail – Japanese reject scarlet letter of smoking. Japan Trends. Available: http://www.japantrends.com/taspo-fail-japanese-reject-scarlet-letter-of-smoking/. Accessed 23 July 2012.
28. Joossens L, Raw M (2008) Progress in combatting cigarette smuggling: controlling the supply chain. Tob Control 17: 399–404.
29. Thomson G, Edwards R, Wilson N, Blakely T (2012) What are the elements of the tobacco endgame? Tob Control 21: 293–295.
30. New Zealand Government (2012) Government response to the Report of the Māori Affairs Committee on its inquiry into the tobacco industry in Aotearoa and the consequences of tobacco use for Māori (final response). Available: http://smokefree.org.nz/sites/default/files/2.%20Govt%20Final%20Response%20to%20Maori%20Afairs%20Select%20Committee%20report%20-%20Mar%202011.pdf. Accessed 28 May 2012.
31. Shahab L, West R (2010) Public support in England for a total ban on the sale of tobacco products. Tob Control 19: 143–147.
32. Oakes W, Chapman S, Balmford J, Borland R, Trotter L (2004) "Bulletproof skeptics in life's jungle": which self- exempting beliefs about smoking most predict lack of intention to quit? Prev Med 39: 776–782.


Keflavík Football Club is an Icelandic football team, commonly known as Keflavík. It is a subdivision of Keflavík ÍF, based in the town of Reykjanesbær in Iceland. They play at Nettó-völlur in Keflavík. Keflavík have played in the Icelandic football league since 1956. United played Keflavík in the UEFA Cup 1st round in 1975, winning 6-0 on aggregate.


Eduplay is a specialist in plastic toys and infant developmental products established in 1987. Their ergonomic products contribute to growth of infants and children and are well-received among overseas consumers. They strive to manufacture quality products that meet CE and US national consumer product safety standards for a safer play.


text:
European Heritage Awards / Europa Nostra Awards
Excellence Fair
Home Winner Wallenstein Palace in Prague
Wallenstein Palace in Prague
February 22, 2002 | Conservation | Czech Republic | Prague
This is the winner of a Diploma.
The restoration of Wallenstein Palace and its transformation into the Senate of the Czech Republic. Built between 1621 and 1634 by Albrecht von Wallenstein, who invited the best architects, painters and artisans from Italy, an unusual choice for a city historically dominated by German artists and craftsmen.
Most important are the Main Hall, Knight's Hall, Antechamber, Audience Hall, and the Mythological and Astronomical Corridors. The key objective of the Palace's restoration for this purpose would be the full architectural rehabilitation of all its parts, including artistic decoration. The restoration and reconstruction of Wallenstein Palace has preserved the architectural and artistic heritage of one of the largest and most important building complexes in Prague.
"For the complex restoration and reconstruction of the Palace, respecting its original authentic architectural quality and for the remarkable attention given to its urban setting"
www.prague.eu/en/object/places/468/wallenstein-palace-valdstejnsky-palac
NL - 2514 EC The Hague
F +31 (0) 70 361 78 65
E info [at] europanostra.org
Some Facts & Figures
Public Choice Award
Enter your e-mail address to receive our newsletter!

redpajama_set_name: RedPajamaCommonCrawl


Cali Raised LED now provides installation services for all of the products that we sell. When you bring your vehicle to Cali Raised we will ensure the products are installed properly and in a timely manner. Your vehicle won't be stuck at a shop for days. We only take one vehicle at a time meaning that yours is the priority.
We are located in Buena Park Right off the 5 Freeway at Beach Blvd!
ANY QUESTIONS CALL US TODAY AND WE ARE HAPPY TO QUOTE FOR YOU!


Flush Outdoor Wall Lights Stunning Best Outdoor Wall Mount Light Intended For Outdoor Wall Lighting Fixtures Renovation | Staceyalickman.com outdoor wall lamp fixtures. outdoor wall wash lighting fixtures. outdoor wall lighting fixtures amazon.


You can also use these sites to watch free listen to free movies, to daily alternative news broadcasts, films, to cartoons , videos This library contains digital movies uploaded by Archive users which range from classic full- length films concerts. If you don' t have a free video downloader installed on your computer just click the orange button on this page below to download RealPlayer this article, we are providing Best free movie download websites that are absolutely legal to download movies to watch them online for free.
Want to access your movie library from any device? Windows Movie Maker Free Download software setup in single direct link. All the free movies downloading websites listed here are very active movies download websites which provides free downloads to latest movies in Full HD without any survey/ signup.
Downloading movies from this website is very simple and quick. Stream HD Movies 32 Online. You can get all type of movies like comedy horror, thriller action on Full DivX DVD format.
MOVIE 32, Watch MOVIE32 Full HD. At Mrhd Download Punjabi Hindi Top Mashup Videos Songs DJ Punjabi Party Video Songs, Hindi Videos MR HD , Haryanvi Video songs , All new Latest Haryanvi Video Songs for Free Download, New Hindi, Netflix WebSeries Videos HD at M, New Punjabi Latest Remix Video Songs, New Punjabi Video Songs, Punjabi Movies Videos Watch all New punjabi videos hd. Using Movies Counter, you can download a great selection of movies for free. Check our FAQ for.
Many of these videos are available for free download. 99 Provide You Latest HD Movies For Torrent All New Latest In, Latest Latest Full Movies in Mp4 also available in HD & 3GP for free , also get The Best of Latest Full Movies Today 20 Full Quality Videos. For uploaded movies & upcoming movies plot, release date, cast, it provides full details on genre etc. These sites also have less adware are free from any malware threat unlike the illegal movie sites.
You can the latest free movies with no charges and with no membership. Download RealPlayer Cloud and upload your free movies. Then you can watch them on your phone tablet even your TV. Free download latest movie videos.
Worldfree4u is all in one package of free movies download site from where you can download free movies online and it even enables you to download music. 45 Best Free Movie Download Sites to Download Latest Movies in Best Way 1.
The site is updated almost daily with new content. Create/ edit movies, clips easily with Windows Movie Maker Free Download. Watch and enjoy thousa. That' s why it is considered one of the best sites to download movies free of - Fre is quite new but great movies downloading website which provides latest hollywood bollywood hindi- dubbed & english dubbed international movies through its free movies database.
Welcome to irokotv On Youtube Ghanaian Ghallywood movies , the NUMBER 1 destination for Nigerian Nollywood TV shows on YouTube. Latest Bollywood HD Movies and Hollywood Movies Download Free Here. Free download latest movie videos. Moreover, Movies Counter is mobile compatible as well. Watch free movie32 online HD. This is one of the best movie download site that licenses you to look through your latest new movie to download, TV shows videos on.


text:
Mendelssohn Club of Philadelphia's BIG SING
Girard College Chapel, 2101 S College Avenue, Philadelphia
mendelssohn-club-bach-mendelssohn-project-2014-03.jpg
Mendelssohn's original Bach St. Matthew Passion full score. Throughout the score, Mendelssohn made dynamic and articulation marks in light pencil, preserving the original manuscript. Photo courtesy of the Bodleian Library, Oxford University.
The Mendelssohn Club of Philadelphia opens its 141st season on Sunday, October 26 with its biggest BIG SING ever, laying the foundation for the North American premiere of the Bach-Mendelssohn St. Matthew Passion. People of all ages will gather in the colossal Girard Chapel, at Girard College in Fairmont, to sing along with the giant 125-member chorus on select chorales by Bach, Mendelssohn, and Praetorius. The full chorus and soloists will also perform short pieces by Hans Leo Hassler, Carl F. von Fasch, and Carl F. Zelter. Joining the Mendelssohn Club for their first-ever BIG SING at Girard Chapel will be the Chamber Orchestra of Philadelphia and organist Michael Stairs.
Supported by The Pew Center for Arts & Heritage, The Bach-Mendelssohn Project celebrates the Mendelssohn Club's 140th season with a reconstruction of Felix Mendelssohn's 1841 revision of Johann Sebastian Bach's St. Matthew Passion. Mendelssohn's edits to the original score were designed to popularize Bach among mid-19th-century audiences, who were more likely to study than to perform the composer's work. When the 20-year-old Mendelssohn conducted a performance of the Passion in 1829, it helped to inspire a widespread revival of Bach's music, and fueled the growth of choral societies across Europe and the United States, including the Mendelssohn Club of Philadelphia.
Audience members can warm up for the chorales by listening to the chorus rehearsing them on the Mendelssohn Club YouTube channel, or by downloading the music and singing along.
$28 online, $30 at the door
Preferred seating $38 online, $40 at the door
$15 for students with ID
Bach/Mendelssohn St. Matthew Passion at the Mendelssohn Club website
The Bach-Mendelssohn Project
Mendelssohn Club of Philadelphia
Bach/Mendelssohn St. Matthew Passion
Eric Sessler Organ Concerto
Composer Eric Sessler's organ concerto received its world premiere on the Kimmel Center's Dobson pipe organ.
eric-sessler-organ-concerto
Pew Fellow of the Week: An Interview With Composer David Ludwig
Composer David Ludwig's work has been commissioned and performed by numerous internationally known artists and ensembles, and recognized by the American Composers Forum, National Endowment for the Arts, and NPR's "Top 100 Composers Under 40."
pew-fellow-of-the-week-an-interview-with-composer-david-ludwig
Color Theory Concert: PRISM Quartet and Partch
A series of performances, lectures, and workshops that investigate the concept of "musical color," including a performance with Grammy-award winning ensemble Partch.
color-theory-concert-prism-quartet-and-partch
Mendelssohn Club Open Rehearsal
Get a sneak peek at a rehearsal of the Mendelssohn Club of Philadelphia's Bach/Mendelssohn St. Matthew Passion. for an introduction to the world of choral music.
mendelssohn-club-open-rehearsal
Heritage/Evolution: The PRISM Quartet with Steve Lehman and Rudresh Mahanthappa
The PRISM Quartet presents the world premiere of new works composed and performed by Steve Lehman and Rudresh Mahanthappa.
heritage-evolution-the-prism-quartet-with-steve-lehman-and-rudresh-mahanthappa
Lights Out: Nat "King" Cole
A world premiere, music-theater work by playwright Colman Domingo and directed by Patricia McGregor will offer a fresh perspective on the artistic legacy of vocalist and jazz pianist Nat "King" Cole by bringing to light both his on- and off-stage personas, as well as telling the story behind the 1957 demise of his groundbreaking national television variety show amidst America's growing civil rights movement.
lights-out-nat-quot-king-quot-cole
Symphony for a Broken Orchestra Concerts
Temple Contemporary's Center-funded project Symphony for a Broken Orchestra culminates in two performances on December 3
symphony-for-a-broken-orchestra-concerts
Fatu Gayflor
Fatu Gayflor (Pew Fellow, 2014) learned music, dance, and traditional arts at an early age in rural Liberia. She states that her goal is "to use singing and songwriting to build cooperation and community among Liberians."
fatu-gayflor
In Plain Air Preview with International Contemporary Ensemble
Christ Church Preservation Trust and the International Contemporary Ensemble present a free preview performance of In Plain Air.
in-plain-air-preview-with-international-contemporary-ensemble
Sounds of India: Influences and Integration of Folk Melodies in Carnatic Music
Sruti presented two concerts that explored the influence of native and folk traditions upon Carnatic (South Indian classical) music.
sounds-of-india-influences-and-integration-of-folk-melodies-in-carnatic-music
A Season in the Life of J.S. Bach: Trinity Season
Choral Arts Philadelphia presents the first of three concert series as part of A Season in the Life of J.S. Bach.
a-season-in-the-life-of-j-s-bach-trinity-season
Robert Mealy
Robert Mealy is director of the Historical Performance Program at The Juilliard School, a professor at the Yale School of Music, orchestra director for the Boston Early Music Festival, and co-director of the 17th-century ensemble Quicksilver.
robert-mealy
Jamaaladeen Tacuma
Jamaaladeen Tacuma (Pew Fellow, 2011) is considered a living legend among jazz circles. He is credited with redefining the potential of the electric bass.
jamaaladeen-tacuma
The Listeners
Themes of community, ritual, belonging, and belief are explored in a new opera by composer Missy Mazzoli and librettist Royce Vavrek, co-produced by Norwegian National Opera.
the-listeners
Tan Dun's "Tea: A Mirror of Soul"
Opera Philadelphia presented the East Coast premiere of Tan Dun's 2002 opera, which uses elements of Japanese and Chinese tea ceremonies to tell a tragic love story.
tan-dun-039-s-tea-a-mirror-of-soul
George E. Lewis
A 2002 MacArthur Fellow and early member of the Association for the Advancement of Creative Musicians, George Lewis is the Edwin H. Case Professor of American Music at Columbia University.
george-e-lewis
C. Spencer Yeh
C. Spencer Yeh is recognized for his interdisciplinary activities and collaborations as an artist and composer, as well as his music project Burning Star Core. Yeh served as an LOI panelist in Performance in 2015.
c-spencer-yeh
Saayujya (The Merging)
Two of India's preeminent artists, Carnatic vocalist T.M. Krishna and bharata natyam dancer Priyadarsini Govind, will fuse classical South Indian music and dance in a world premiere that is the culmination of a two-year artistic collaboration, and is inspired by themes of liberty and freedom drawn from Philadelphia's history.
saayujya-the-merging-
Emerging Voices: Art Song and Social Connection
A concert series curated in collaboration with tenor vocalist Nicholas Phan illuminates the evolution of art song and how the form, with its intersection of poetry and music, remains a powerful vehicle for social exchange.
emerging-voices-art-song-and-social-connection
WXPN, University of Pennsylvania
WXPN (88.5 FM) is a nationally recognized public radio station operated by the University of Pennsylvania, with a focus on rock, blues, roots, and folk music.
wxpn-university-of-pennsylvania


We're on a deadline today for a fun project (we'll share it soon!) and there's stress and decisions and more work than we can handle sanely. But then I remember that nothing in life is easy--not parenting, not making books and paintings, nothing. Not one thing. And for that reason, I can smile and laugh at the crazy.


Vintage appeal pairs diamonds and a hunt of rubies for a unique 18k white gold engagement ring. Casting an expensive look without an accompanying price tag, beautifully apportioned curves and straight lines give the ring an Art Deco flair.
Centered is that highly of sought after Asscher cut diamond of .55 carats (G-H color; VS clarity). This diamond cut has a state look with a dintictive panache. Corners are cropped and the gem has a high crown and large diagonal facets which create a brilliant sparkle.
Placed within a square bezel, the main diamond is flanked east and west with channel set rubies. These deliciously red stones of a total .12 carats are two natural and two synthetic ones, are strikingly balanced across the face.
Scattered about, sixteen brilliant cut diamonds, total weight of .24 carats (H-I color; VS2-SI1 clarity) add depth of field and harmony to the composition. Open work shoulders and under gallery segue with a brilliant cut diamond and etched patterning along the sides.
Measurements: Length of 7/16 of an inch by less than 1/4 of an inch in height. Weight of 4.2 grams.


text:
Tyson Foods Announces Charitable Giving Milestone in Chicago Area
CHICAGO — October 5, 2016 — Tyson Foods, Inc. (NYSE:TSN) announced today that it has given more than $1.1 million in community grants and product donations to the greater Chicago area during its 2016 fiscal year, which ended October 1.
The company's charitable giving efforts are focused on two areas: Addressing hunger relief, and promoting health and nutrition education by partnering with organizations such as the Greater Chicago Food Depository, the Northern Illinois Food Bank and Top Box Foods.
"It's important for us to make a difference in the communities where our team members live and work and in Chicago, we're doing that by tackling the issue of hunger in a variety of ways," said Sara Lilygren, executive vice president, corporate affairs. "We're proud of our nonprofit partners, who are committed to helping us pave the way."
Throughout the year Tyson Foods made eleven product donations equal to nearly 1 million meals to Chicago area food banks.
Tyson Foods has been active in hunger relief for many years, donating more than 100 million pounds of protein to food banks and other relief agencies since 2000. In 2015, the company announced $50 million in cash and in-kind donations over the ensuing five years in the fight against hunger.
Tyson Foods also recently announced a partnership with Chicago Urban League and the Greater Chicago Food Depository to address and spread awareness of food insecurity through protein donations, thought leadership exercises, community engagement events and hunger education opportunities.
Additionally, more than 100 Tyson Foods team members participated in the Food Depository's 30th Annual Hunger Walk, Chicago's largest anti-hunger rally that raises awareness and benefits Cook County's food pantries, soup kitchens, and shelters.
"The Greater Chicago Food Depository is incredibly grateful for Tyson's partnership in the fight against hunger," said Jill Zimmerman, vice president of development at the Food Depository. "During a time of continued high need, Tyson supports our mission with generous product donations, investments in our programs, and sponsorship of events that raise awareness in the community to end hunger."
Other organizations Tyson Foods has supported in the Chicago area include:
Chicago Fund on Aging and Disability
Chicago Youth Centers
EverThrive IL
Girl Scouts of Greater Chicago & Northwest Indiana
Midtown Educational Foundation
Ronald McDonald house Charities of Chicagoland and Northwest Indiana
Spark Program Inc.
For more information on Tyson Food's corporate social responsibility programs, please visit http://www.tysonfoods.com/we-care
Contact: Derek Burleson, 479-290-6466, derek.burleson@tyson.com


Our Grounding Mist has a deep, earthy scent to center and ground oneself. Helps bring you back to earth so that you may focus on what needs to be done.
I use it all the time in my everyday life; before performing (I often bellydance), important meetings or phone calls, at work and when I can't seem to think straight or when I'm upset. I also use it in prep for ritual and magick.
It has one of those scents that work well for both men and women.
Made with essential oils and gemstone elixir in a base of specially charged water.
Grounding Mist is easy to use, shake the bottle well, spray once or twice about 8-10 inches away from your face, feel the fine mist gently fall upon you. Take three slow... deep breaths... and its done.


After a bit of a wait following last year's Rush EP, the boys of Monsta X return with another mini-album, the ominously titled The Clan, Pt. 1 LOST.
For all intents and purposes, Monsta X is new to me. Sure, I'd heard of them, even seen one of their videos (the special rooftop performance of "HERO"). Admittedly I know very little about Monsta X, but I always sort of pegged them as another one of the brood of "hip-pop" groups out there, one of dozens that wear hip-hop like a concept to pretend to stray from the "typical" idol groups (whatever that may mean nowadays, with so many purporting to be harder edged). However, I wanted to give them a chance to see what, if anything, I could take away from this group of pretty boys.
With that in mind, the opening track threw me for a bit of loop. "Ex Girl" is a sweet song, even if the subject matter is anything but delightful—two sides of the same coin lamenting the loss of the other.
I'm your ex-boy, can't we turn things back?
Back to when we were happy?
Why am I struggling with our memories?
Also surprising are the vocals here. Seeing Whee-in from Mamamoo lending her talents to "Ex Girl" says to me somebody in Monsta X is sure of their vocal prowess. To go toe-to-toe at least in narrative with a member of a group with huge vocals to spare, he'd better. In that department, at least, I don't think I could've been disappointed. The range and scope weren't exactly taxing on any vocalist who'd give this light track a shot.
And just as quickly as I'm taken aback with the softer pop, I get what I kind of expected with whatever limited knowledge of the group I had. "All In" makes use of the typical dubstep/EDM mashup that's become commonplace in K-pop in the last few years. That being said, I can appreciate the melodic cadence of the vocal and how it interacts with the music and how enthusiastic our protagonist is to give all or nothing for the subject of his affection (music video notwithstanding).
However, the composition is almost identical, doing almost nothing to differentiate it. Perhaps that's the point of the album in the end: paint a narrative with similar musical themes. However, that leaves LOST sort of swimming in its own overexaggerated beats, as if trying to really drive home the message "We go hard, even when we're talking about matters of the heart." Inevitably one just skips ahead, if for no other reason than to find something else to listen to. At first I didn't even realize I was listening to a different song until I went back to find out why "All In" was so long without introducing so much as a signature change.
From desiring the attention of a love interest to bemoaning her lack of attention, "This Cheating" dares to be slightly different by giving us a bit of a faster pace during the first verse and chorus, then a breakdown for the rapper to shine after the first iteration of the chorus—which obviously goes back to the same dubstep that makes up half the album to this point. It does serve as the album's most musically interesting song, using a mashup of different musical tropes. However, it does little to break up the monotony. Neither does it do much to temper the frightening obsessiveness of our leading man.
"Because of U" adds some more lightness to the heavy-handed attempts at "swagger." Not groundbreaking, but the smoothness of the track does at least manage to do something none of the other songs on the album did: differentiate itself from what came before. There's a nice little swing here, the falsetto vocals fitting well with the music, even the rap finding a place to sit comfortably in the sweetness of the track. Even a little flub-up on the last go-round of the chorus (the lead vocalist seeming to forget the whole rest preceding the chorus) adds charm to the track. The song ending as abruptly as it does is definitely no accident. As the closing of this part 1, it does force the listener to sort of lean into what comes next, as if anticipating something that hasn't happened yet. So at the very least the last note of the album is effective. How effective it is as the cap to what preceded it is questionable.
And unfortunately given the tone of the songs preceding it, the sweetness of the lyrics sort of gets tainted, drowned in the slobbering jowls of a young man's obsession with a young lady. Which is a shame, because it really is a sweet song.
My understanding of Monsta X was that it falls under the umbrella of "dance" groups that seem to crop up by the fistfuls every few months. They've got their charismatic "rapper" lead, their obligatory sweet-voiced crooner, and the requisite beat-driven music that makes plenty of room for the boys to tackle choreography. They're a group meant for the stage more than the studio, insofar as they're intent was to find their slot in the dance group niche and try to outdo the other groups they have to share the spotlight with. While there were moments that strayed from this norm, those moments were filled with standard pop fare—nothing really exciting or even interesting.
So Monsta X sort of lands in the middle—same kind of fluffiness interspersed between the same kind of hardcut beats. In my very humble opinion, the album is a less convincing offshoot of the Most Beautiful Moment in Life series of their dance group peers. LOST really is sort of a muddled affair with music that's not bad, per se, but it certainly doesn't leave an impression.
Fans of the group will probably find much to take away from this first in what appears to be a two-part series. And while the vocals when they do shine are commendable and the compositions are comparable to everything else out there in terms of decent quality, that's just about it. Everything here is just on par, not really excelling in any particular area, just sort of stagnating in a niche that's overpopulated with exactly the same thing.


text:
March 22, 2018 Sean Cocca
http://media.blubrry.com/childhood_remastered/p/dts.podtrac.com/redirect.mp3/www.childhoodremastered.com/wp-content/uploads/2018/03/Episode-83-Captain-EO.mp3
Episode 83 – Captain EO
This week's episode comes to us via Robert who even sent us copies of movie he made for us himself, Thanks Rob! Captain EO was a 17 minute feature film played in Disneyland and Disney World during the 1980s and 1990s. Directed by Francis Ford Coppola, starring Michael Jackson and Anjelica Huston Captain EO is widely considered one of the most expensive films ever made. Captain EO has also never had a home video release and currently is no longer playing. We both grew up watching this film during our frequent trips to Disneyland and figured it was about time we brought more attention this often forgotten piece of cinematic history.
Captain EO is a 1986 American 3D science fiction film starring Michael Jackson and directed by Francis Ford Coppola(who came up with the name "Captain EO" from the Greek, cf. Eos, the Greek goddess of dawn) that was shown at Disney theme parks from 1986 through 1996. The attraction returned to the Disney Parks in 2010 as a tribute after Jackson's death. The film was shown for the final time at Epcot on December 6, 2015.
Francis Ford Coppola, The Godfather, Apocalypse Now, George Lucas, Star Wars, Indiana Jones, Lucasfilm, Industrial Light and Magic, Disney, Disneyland, Disney World, Caddyshack, Rusty Lemorande, Jeffrey Hornaday, Dick Tracy, Flashdance, Peter Anderson, Tron, Star Trek 2: The Wrath of Khan, The Land Before Time, Honey I Shrunk the Kids, The Rocketeer, Hocus Pocus, Apollo 13, Pagemaster, Titanic, Avatar, Anjelica Huston, The Life Aquatic, The Royal Tenenbaums, Wes Anderson, Witches, Addams Family, Dick Shawn, Snow Mizer, The Year Without a Santa Claus, Tony Cox, Beetlejuice, Willow, Ewoks, Return of the Jedi, Bad Santa, Debbie Lee Carrington, Total Recall, Cindy Sorenson, Gary DePew, Ice Pirates, Whoopi Goldberg, MTV.
Wikipedia: https://en.wikipedia.org/wiki/Captain_EO
IMDB: http://www.imdb.com/title/tt0090793/
Full Film: https://www.youtube.com/watch?v=ONRTzWy26Ko
Miss Cast Away and the Island Girls Full Film: https://www.youtube.com/watch?v=aM9uIciips8
disneyDisneylandmovie
Previous Post:The Little Mermaid
Next Post:Return to Oz


text:
Verde AgriTech Files Amended Interim Financial Statements and MD&A
November 05, 2021 17:22 ET | Source: Verde AgriTech PLC Verde AgriTech PLC
BELO HORIZONTE, Brazil, Nov. 05, 2021 (GLOBE NEWSWIRE) -- Verde AgriTech Plc (TSX: "NPK") (OTCQB: "AMHPF") ("Verde" or the "Company") announces that it has voluntarily filed amended and restated financial statements and management's discussion and analysis for the quarters ending March 31, 2021 and June 30, 2021 (the "Amended and Restated Interim Filings"). The Amended and Restated Interim Filings can be found under the Company's profile on SEDAR, accessible at www.sedar.com.
The Amended and Restated Interim Filings reflect two corrections made to the previous filings:
A share-based payment charge was included in Q2 2021 for options issued to the Chief Executive Officer. The vesting period was interpreted incorrectly and a charge of $194,000 should have been included in the Q1 2021 income statement with a consequential reduction in Q2 2021 charge. Overall, the cumulative figures for the six months ended June 30, 2021 were correctly stated.
Share-based bonus payments made in Q1 2021 to key management were originally not recorded in the quarter since the shares were placed into escrow, with release contingent on: 50% to be released when the shares of the Company trade above $6.45 for 10 consecutive days; 50% to be released when the Company's sales grow approximately 10 times the 2020 total, reaching R$300,000,000 with a minimum annual audited EBITDA of R$50,000,000 (see Press Release dated March 15, 2021). Following talks with the Company's auditors, it was determined that the payments should be recognized in Q1 2021 irrespective of the achievement of future milestones necessary for the bonus payout.
The corrections are reflected in the following table:
All amounts in CAD $'000 Q1 2021 Q2 2021 Cumulative to
Original (loss)/profit (1,008) 79 (929)
Share-based payment charge reanalysed from Q2 2021 to Q1 2021 (194) 194 -
Non-cash bonus (for shares) (609) - (609)
Restated (loss)/profit (1,811) 273 (1,538)
Original share-based payment charge 19 887 906
SBP charge reanalysed from Q2 2021 to Q1 2021 194 (194) -
Revised share-based payment charge 213 693 906
Non-cash bonus 609 - 609
Total share-based payment non-cash bonuses 822 693 1,515
Investors Newsletter
Subscribe to receive the Company's monthly updates at:
http://cloud.marketing.verde.ag/InvestorsSubscription
The last edition of the newsletter can be accessed at: https://bit.ly/InvestorsNL-September2021
About Verde AgriTech
Verde is an agricultural technology company that develops and produces fertilizers. Rooting our solutions in nature, we make agriculture healthier, more productive, and profitable for farmers. We work to improve the health of all people and the planet.
Cautionary Language and Forward-Looking Statements
This news release contains "forward-looking information" and "forward-looking statements" (collectively, "forward-looking statements") within the meaning of the applicable Canadian securities legislation. The Cautionary Language and Forward-Looking Statements can be accessed at this link.
Cristiano Veloso, President, Founder & Chief Executive Officer
Tel: +55 (31) 3245 0205; Email: investor@verde.ag
www.investor.verde.ag | www.verde.ag | www.supergreensand.com
TSX:NPK verde agritech


It is the official, but silent return of No Turn Unstoned, because as always, it never fails, we had technical difficulties with our live stream. Thanks to you who tried to tune in, unfortunately, to no avail.
Why such a long hiatus, well, simply, I've been workin' like a slave. Drowning in work! I can't seem to catch up, and my life needs a little balance right now so it is time to bring back NTU!
Did I miss a great song about WORK? If so let me know in the comments, and I'll consider it for a part two show for this theme. I hope you enjoy the archived set!


The Open Tracing API was created to allow easier tracing of the flow of a request in microservices environment across service boundaries.
A full overview for the reasoning behind the API can be found in the README of the MicroProfile OpenTracing source code repository.
The complete specification is maintained in the same repository.
The Payara implementation of io.opentracing.Tracer supports TextMap carriers with HTTP_HEADERS and TEXT_MAP formats and ByteBuffer carriers with BINARY format since Payara Server 4.1.2.183 and 5.183.
You can configure the notifiers and open tracing service by using the asadmin commands and also using the Administration console.