Send a link of property IA0001086560 to your family and friends.
Asking R6 999 000. And now for something different.
This House, located in Morningside, Sandton / Gauteng, is currently for sale. This property is marketed by Sandton for R 6 400 000. It has 4 bedrooms, 3 bathrooms and approximately 1890 square meters. The price per square meter for this property is R 3 386. For further information on this property, nearby schools and amenities, please contact the agent. It has been listed on ImmoAfrica.net since March 1, 2018.


Always a fun activity for the whole family, Playland in Rye NY is open for the summer! This amusement park offers rides, food, entertainment and an arcade! What more could a kid want?!
In addition, there are amazing fireworks displays choreographed to music every Friday in July and August!
Park hours for this Friday and Saturday are 12-12am, and 12-10pm on Sunday.


Holy crap, fall came suddenly. And if it sneaked up on you like it did on me, you might have been surprised to see bulbs at the garden stores everywhere, but it really is about the time to think about bulbs for spring, like today's theme, which is crocus.
There are apparently autumn crocuses (crocii?) but the ones I'm more familiar with bloom in the spring. Crocus is a favorite bulb because it comes so early, often in March in these parts of Pennsylvania if you get the earliest varieties, and I've even had it blooming during a warm January thaw once or twice. If it snows, they'll close up their petals and wait until the sun is out, bless their little hearts. Crocus has thin, almost needle-like leaves (like many other bulbs, the foliage isn't very impressive or pretty after it's bloomed), but it's super hardy and sends up short stalks with flowers in a variety of colors, most commonly in whites, yellows, and purples.
Tulips are always a favorite too, of course, and they range from mid- to late-season bloomers in dozens upon hundreds of varieties. (There are tulip catalogs left and right.) But the squirrels seem to like them as much as I do, and I find that many tulip bulbs end up eaten or transplanted in the middle of my lawn. Of course, you can plant in cages, wrapped in chicken wire, etc., but I just haven't gone to those lengths to protect tulips (yet).
I also love daffodils though, and they must not be very tasty, because the squirrels don't bother them. Daffodils are almost exclusively in whites and yellows, albeit a variety of combinations of those colors.
Make sure it's pointing the right direction; there's a pointy end and a root end. You want the pointy end up.
Plant the bulb 2-3 times as deep as its diameter. The bigger the bulb, the deeper it needs to go. This also means you can easily interplant bulbs that go at different depths and flower at different times (crocuses together with tulips or daffodils, for example).
Your local garden center likely has a fair variety of bulbs, but that's only scratching the surface of the many varieties you can find. I'm from Michigan, and you may have heard of Holland, MI and its annual tulip festival. And one of my favorite places to shop for bulbs is the Michigan Bulb Company. Another favorite many folks know is Breck's, imported from the real Holland.
So what about you? What are your favorite spring bulbs and varieties?


Steam does exactly what you want it to do. You can keep track of your data, supervise your staff and monitor your processes: basic conditions for improved and more efficient customer contact. You have a clear view and can dedicate more to time to other matters that are equally important. With Steam you can improve the performance of your qualified staff save costs.
The software is subdivided into several layers. This makes it very easy to grant every individual manager access to specific data. By organising the managers into different groups, you make sure they have access to that information which is relevant to them.
Agents are automatically directed to the screen where all your customer contact takes place. As a result, the working environments for managers and agents are completely separate, and stored data and contracts can only be retrieved by specific persons in your organisation.
A unique feature of Steam is the possibility to grant the companies you work for access to the working environment for managers. Depending on the arrangements you make, you can authorise them to log into Steam to view reports and monitor conversations between your agents and their own customers and prospects in real time. At all times, you are in control and in each case you can decide what level of transparency you offer.
Would you like us to give you a demonstration, without any obligations? Request a demo or contact us.
Steam offers endless possibilities. Besides inbound and outbound phone calls, it can handle email, chats and video chats, sms and WhatsApp messages, and even your presence on social media such as Twitter en Facebook: Steam enables you to organise your customer contact in the way that best suits you.
Using Steam to set up your inbound call system means innovation and, of course, increased efficiency.
You need to design a system for outbound calls. From now on you can use smart functions provided by Steam.
Steam can manage all your incoming and outgoing emails.
Chats with customers and ensuring they have a positive experience when dealing with your organisation is also possible with Steam.
With Steam you can send SMS messages to serve as reminders of appointments.
Possibilities for communications with your customers through various kinds of social media are fully integrated into Steam. Sites such as Twitter, Facebook Messenger, WhatsApp, Instagram and Pinterest can be handled effortlessly.
Steam enables you to gain insight into your customer contact processes and keep track of the resulting output.
A standard Application Programming Interface allows you to link third-party software to Steam.
Steam evolves according to market conditions. At Codelogic, we promote innovation and make sure that Steam is continuously adapted to meet the requirements of its users. As a result, our customers are always fully satisfied and Steam will continue to be the perfect solution for your customer contact activities.
Would you like us to give you a demonstration, without any obligations?
Steam has a wide range of useful functions and features which enable you to work with maximum efficiency.
Network management via Uniserver B.V.
The dynamic world of customer contact is continuously changing. New technologies are developed at ever-increasing speed and offer new possibilities. Therefore, Steam will never be "finished". Immersed in an ongoing process of innovation and trendsetting, at Codelogic we aim to fulfil our mission: "Redefining Customer Contact Worldwide".
Are you interested in hearing more or do you have any questions?
In less than 48 hours, Steam is up and running and fully operational so that you can start organising your own specific working environment. After a two-day training program, you will have the skills to fully deploy Steam. Our support service is free of charge and can help you to get to know Steam inside-out and achieve optimal performance.
In addition to the two-day training program offered during set up, we organise monthly Education Days. You can attend these sessions at no extra cost. Our customers typically take advantage of these sessions to increase the specific knowledge of their management teams. If you prefer to receive training on your own premises, we can design sessions specifically according to your needs.
We enjoy sharing our knowledge and experience with our customers. Having acquired considerable expertise in the world of contact centres, we are often approached to participate in the design of business processes and provide feedback. This means we are a business partner as well as a service provider. Our support service is free of charge and the project management department is there to assist you when faced with doubts and challenges.


text:
CBN Has Directed Commercial Banks To Dispense N100, N50, N20,
/ Prominent Igbo Leaders Mourns As President General Of Ohanaeze Ndigbo Worldwide Prof George Obiozor Joins His Ancestors
Prominent Igbo Leaders Mourns As President General Of Ohanaeze Ndigbo Worldwide Prof George Obiozor Joins His Ancestors
It is now confirmed that The President General of Ohanaeze Ndigbo Worldwide Prof George Obiozor is dead. It has been confirmed by the family, the people and the government of Imo state, and his state of origin.
The leadership of Ohanaeze Ndigbo UK can now confirm the same with sadness. The PRO made the publication but we waited to get confirmation from the family before we write. It is a great loss to Ohanaeze Ndigbo as an organisation, the people of Imo state, his state of origin and my state of origin, Ndigbo as a people and Nigeria at large. As a diplomat, world icon and great son of Ndigbo. Nigerians, Ndigbo and the entire world will surely miss him. But we as a people will take solace in the Lord to bear the loss.
See also Ignore Sit-At-Home Order By Renegade IPOB Members- Soludo Urge Ndi Anambra
He live a ripped life to a quality age, he lived a fulfilled and quality life, lived a life of great achievements. But the Lord took him when the world needed his wealth of wisdom most. We can't question God. But he has left the battle for the living. Let us take this moment to re-examine ourselves and make amendments where necessary so that we will be able to make a positive impact on our fellow humans, Alaigbo, Nigeria (if you believe) and the world where we live.
Right now, our thoughts are with the family, his Awommamma community, the entire Oru, Old Orlu, Ndigbo as a people, the government and the people of the Imo state. On behalf of the leadership of Ohanaeze Ndigbo UK and the General assembly of Ohanaeze Ndigbo UK,
See also Court Sacks AA Presidential Candidate Al-Mustapha, Orders INEC To Substitute Names
I say may his soul rest in peace and rest with his creator. (Adieu our PG, PROF GEORGE OBIOZOR) As a mark of respect to our great leader, I announce to us all that this forum and all our affiliated forums of Ohanaeze Ndigbo UK will be shot down from 19: 00 hrs today 29th December 2022 for 24 hours. At this time, there won't be any publication, no announcement, no posting or commiserations. All these will resume back after 24 hours from 7 pm today.
See also RVG Begins 4TH Phase Verification For Payment Of Gratuity, Pension Arrears, Death Benefits Of Retirees From 12th Dec
Signed by Chief Engr. Stanley Okechukwu. President . Chief Uche Osuigwe (Agu-udo) Secretary-General Ohanaeze Ndigbo UK on behalf of the executive Council, Imeobi in Council and the entire members of
Also the Governor of Anambra State, Professor Chukwuma Charles Soludo, CFR has expressed sadness over the passage of Professor George Obiozor President-General of Ohanézè Ndígbo Worldwide.
Reflecting on the life and times of the late leader of Ndigbo Apex group, Governor Soludo said
Prof George Obiozor was a great diplomat and a solid intellectual in the diplomatic circles
He described his passage as a big loss to the people of Imo State, Ndigbo, the Nigerian nation and the world at large.
Brazilian Born World Football Legend, Pele is Dead,…
INEC Insist Peter Obi Campaign DG, Osuntokun Is…
CBN Has Directed Commercial Banks To Dispense N100, N50,…
The Central Bank of Nigeria (CBN) has directed commercial banks to, henceforth, pay customers over-the-counter with the lower Naira denominations. This…

redpajama_set_name: RedPajamaCommonCrawl


text:
Why Go?
============================================================

A few weeks ago I was asked by a friend, "why should I care about Go"? They knew that I was passionate about Go, but wanted to know why I thought  _other people_  should care. This article contains three salient reasons why I think Go is an important programming language.

# Safety

As individuals, you and I may be perfectly capable of writing a program in C that neither leaks memory or reuses it unsafely. However, with more than [40 years][5] of experience, it is clear that collectively, programmers working in C are unable to reliably do so  _en masse_ .

Despite static code analysis, valgrind, tsan, and `-Werror` being available for a decades, there is scant evidence those tools have achieved widespread acknowledgement, let alone widespread adoption. In aggregate, programmers have shown they simply cannot safely manage their own memory. It's time to move away from C.

Go does not rely on the programmer to manage memory directly, instead all memory allocation is managed by the language runtime, initialized before use, and bounds checked when necessary. It's certainly not the first mainstream language that offered these safety guarantees, Java (1995) is probably a contender for that crown. The point being, the world has no appetite for unsafe programming languages, thus Go is memory safe by default.

# Developer productivity

The point at which developer time became more expensive than hardware time was crossed back in the late 1970s. Developer productivity is a sprawling topic but it boils down to this; how much time do you spend doing useful work vs waiting for the compiler or hopelessly lost in a foreign codebase.

The joke goes that Go was developed while waiting for a [C++ program to compile][6]. Fast compilation is a key feature of Go and a key recruiting tool to attract new developers. While compilation speed remains a [constant battleground][7], it is fair to say that compilations which take minutes in other languages, take seconds in Go.

More fundamental to the question of developer productivity, Go programmers realise that code is  _written to be read_  and so place the [act of reading code above the act of writing it][8]. Go goes so far as to enforce, via tooling and custom, that all code by formatted in a specific style. This removes the friction of learning a project specific language sub-dialect and helps spot mistakes because they just  _look incorrect._

Due to a focus on analysis and mechanical assistance, a growing set of tools that exist to spot common coding errors have been adopted by Go developers in a way that never struck a chord with C programmers—Go developers  _want_  tools to help them keep their code clean.

# Concurrency

For more than a decade, chip designers have been warning that the [free lunch is over][9]. Hardware parallelism, from the lowliest mobile phone to the most power hungry server, in the form of [more, slower, cpu cores][10], is only available  _if_  your language can utilise them. Therefore, concurrency needs to be built into the software we write to run on today's hardware.

Go takes a step beyond languages that expose the operating system's multi-process or multi-threading parallelism models by offering a [lightweight concurrency model based on coroutines][11], or goroutines as they are known in Go. Goroutines allows the programmer to eschew convoluted callback styles while the language runtime makes sure that there will be just enough threads to keep your cores active.

# The rule of three

These were my three reasons for recommending Go to my friend; safety, productivity, and concurrency. Individually, there are languages that cover one, possibly two of these domains, but it is the combination of all three that makes Go an excellent choice for mainstream programmers today.

### Related Posts:

1.  [Why Go and Rust are not competitors][1]
2.  [Hear me speak about Go performance at OSCON][2]
3.  [I'm speaking at GopherChina and GopherCon Singapore][3]
4.  [Stress test your Go packages][4]

--------------------------------------------------------------------------------

via: https://dave.cheney.net/2017/03/20/why-go

作者:[Dave Cheney][a]
译者:[译者ID](https://github.com/译者ID)
校对:[校对者ID](https://github.com/校对者ID)

本文由 [LCTT](https://github.com/LCTT/TranslateProject) 原创编译,[Linux中国](https://linux.cn/) 荣誉推出

[a]:https://dave.cheney.net/
[1]:https://dave.cheney.net/2015/07/02/why-go-and-rust-are-not-competitors
[2]:https://dave.cheney.net/2015/05/31/hear-me-speak-about-go-performance-at-oscon
[3]:https://dave.cheney.net/2017/02/09/im-speaking-at-gopherchina-and-gophercon-singapore
[4]:https://dave.cheney.net/2013/06/19/stress-test-your-go-packages
[5]:https://en.wikipedia.org/wiki/C_(programming_language)
[6]:https://commandcenter.blogspot.com.au/2012/06/less-is-exponentially-more.html
[7]:https://dave.cheney.net/2016/11/19/go-1-8-toolchain-improvements
[8]:https://twitter.com/rob_pike/status/791326139012620288
[9]:http://www.gotw.ca/publications/concurrency-ddj.htm
[10]:https://www.technologyreview.com/s/601441/moores-law-is-dead-now-what/
[11]:https://blog.golang.org/concurrency-is-not-parallelism

redpajama_set_name: RedPajamaGithub


With Michigan's Click It or Ticket enforcement campaign now complete, preliminary reports indicate law enforcement officers from 142 local police departments, sheriff offices, and Michigan State Police posts statewide conducted 14,384 traffic stops resulting in 4,364 seat belt and child restraint citations from May 21 through June 3.
In 2017, seat belt use in Michigan was 94 percent, slightly higher than the national seat belt use rate of 89.7 percent, according to the statistics from the National Highway Traffic Safety Administration. Buckling up can reduce the risk of serious injury or death by 45 percent.
Over the 2018 Memorial Day holiday weekend, preliminary reports indicate 15 people lost their lives in 11 traffic crashes. Of the 11 deadly crashes, restraints were not used in one and unknown in four.
In addition to issuing seat belt violations, officers during the Click It or Ticket campaign, made 97 drug-related arrests, 64 alcohol-related arrests, and 69 other felony arrests.
The Click or Ticket effort is funded through federal highway safety grants and coordinated by the OHSP. Michigan law requires drivers, front seat passengers, and passengers age 15 and younger, in any seating position, to be buckled up. Children must be in a car seat or booster seat until they are 8 years old or 4'9" and children under 4 years old must be in the backseat.


This module implements a helper class and functions to quickly write a loop over standard input or a list of files.
All files are opened in text mode. If an I/O error occurs during opening or reading a file, IOError is raised.
It is possible that the last line of a file does not end in a newline character; lines are returned including the trailing newline when it is present.
The following functions use the global state created by input(); if there is no active state, RuntimeError is raised.
Returns true the line just read is the first line of its file, otherwise returns false.
Class FileInput is the implementation; its methods filename(), lineno(), fileline(), isfirstline(), isstdin(), nextfile() and close() correspond to the functions of the same name in the module. In addition it has a readline() method which returns the next input line, and a __getitem__() method which implements the sequence behavior. The sequence must be accessed in strictly sequential order; random access and readline() cannot be mixed.
Optional in-place filtering: if the keyword argument inplace=1 is passed to input() or to the FileInput constructor, the file is moved to a backup file and standard output is directed to the input file (if a file of the same name as the backup file already exists, it will be replaced silently). This makes it possible to write a filter that rewrites its input file in place. If the keyword argument backup='.<some extension>' is also given, it specifies the extension for the backup file, and the backup file remains around; by default, the extension is '.bak' and it is deleted when the output file is closed. In-place filtering is disabled when standard input is read.
Caveat: The current implementation does not work for MS-DOS 8+3 filesystems.


CLP-625 Everything you could want in your first piano, including two of the world's fin..
CLP-635 Choose from two, world-renowned concert grand pianos. Enjoy playing along with ..
CLP-645 Powerful sound and a superb wooden keyboard offer unprecedented levels of versa..
The new generation GrandTouch keyboard and finely-tuned 3-way speakers bring you the touch and fe..
CLP-665GP Enjoy the luxurious appearance of a grand piano cabinet with a polished finis..
CLP-685 The finest GrandTouch keyboard and sound system combine to give you the ultimat..
My music. My piano. My way You have always dreamed of learning to ..
The CLP695GP is the top-of-the-line CLP Clavinova The flagship CLP in a grand piano cabinet o..


Further information: The plasmid was constructed by cloning a neomycin resistance gene, under control of the mouse PGK1 promoter and followed by the mouse PGK1 terminator and an SV40 terminator cassette, between loxP sites into the pROSA26-DV3 vector, between the 5' UTR of ROSA26 and the Gateway recombination cassette.
The plasmid is a multisite Gateway destination vector, containing the ccdB gene inserted between the attenuator sites R3 and R4.
Next to this plasmid, three entry clones are needed in the multisite approach to target the gene of interest to the endogeneous ROSA26 locus in mouse ES cells: 1) a 5' entry clone with attL4-attR1 sites and containing the reverse tetracycline transactivator (rtTA), followed by an IRES-puromycin-polyA cassette (e.g. pEntry-attL4-rtTA-IRES-Puro-pA-TRE-attR1 (LMBP 8214)); 2) a middle entry clone with attL1-L2 sites and containing the gene of interest and 3) a 3' entry clone with attR2-L3 sites and containing the IRES-EGFP reporter (e.g. pEntry attR2-IRES-eGFP-luc+-pA-attL3 (LMBP 8200)).
This plasmid is part of a first generation COIN (GOF/LOF) system, in which the gene of interest is to be targeted to the mouse ROSA26 locus via homologous recombination and can be expressed conditionally and inducibly.
Other name of the plasmid is pROSA26 COIN DV.


The numbers interested seems set to increase if the signals generated by the Mexican stand-off between FG and FF are any guide.
FYI all; essential listening, notably the views of a previous Taoiseach.
If the new scenario being sketched in of a greater budgetary role for the Dáil, in which everyone puts in his pennyworth in committee, is to be workable, the first item on the new government agenda must be to agree the legal framework that would define the missing conditions referred to by the Commission.
To be talking solely about fiscal space i.e. the room for additional spending when unanticipated overruns in the health sector can run into hundreds of millions is delusional, as would appear to be the large section of the electorate that takes the view that thinking solely locally can solve the problems of the country nationally.
There is an entire branch of the election narrative based on the opposite of that statement.
'Monetary poverty and income inequality after social transfers are today below pre-crisis levels and euro area averages' p 13.
The electorate. or at least a fair proportion of them, does not seem to believe that.
FF sets out its stall.
The most important reform is, unfortunately, missing. It may, however, emerge as a by product of the setting up of an Independent Budget Office.
A slumbering section of the DOF (ex. DPER?) may come into its own.
The following comment on the sale of banks, despite the above acknowledgement of the starving of public infrastructure, effectively means that Commission really does not care tuppence about Ireland's infrastructural deficit, as long as debt is paid paid down as quickly as possible, and the banks 'returned to the private sector'; a private sector that bust them so spectacularly.
The whole notion that an accruals based accounting system will improve anything is nonsense. It will line the pockets of consultants and employ a few thousand accountants, but will add nothing whatever of value to the Irish economy.
Apart from an initial one month off adjustment that might amout to a few million, what earthly benefit is there, in knowing that the paper for the photocopier was a January expense rather than a February expense.
The only possible benefit of an accruals based system would be in major multi-annual capital projects.
The real beneficiaries of an accruals based system would of course go the the Big 4 or is it now the Bigger 4 consultants, while the rest of society paid for their brilliance in deciding whether an expense fitted more neatly into January or into February.
Meanwhile, as was the case with the banks, the gaping hole in the bucket, or the fact that there is no water coming into the bucket, escapes the Big 4 and Bigger 4 alike.
Who said anything about an accruals based accounting system?
If you read the various DOF circulars, you will see that the business of keeping track of the existing cash-based system is farmed out to the "accounting officers" of individual departments (which change composition as often as there is a change of government) and there is no central computerised rolling control of daily expenditure.
We must learn to walk before we can attempt to catch up with other countries more advanced in matters of government accounting. There are, no doubt, advanced computer systems in various departments, notably the Revenue Commissioners, but there is, to my knowledge, no overall central system. If there is, it will come as divine surprise to me.
Knowing where you stand with respect to the numbers is fairly crucial when it comes to hitting financial targets. I've seen it happen a couple where enterprises that seemed incapable of making their numbers work, were turned around fairly quickly simply by tracking where they stood versus monthly targets, every single month. Without that discipline the job is very hard because the executive team is constantly pulling in different directions. You need finance to make your projects happen, and to make finance work you need a hard-nosed financial officer, preferably one who does indeed know whether the photocopier paper is a January or a February expense.
If we want to find out how to get to first base, there is plenty of information to hand.
The question is, do we? I am inclined to doubt it.
The EC officials don't really understand the Irish economy!
As I indicated on another thread these reports are just staff working papers and are binding on neither the Commission nor the national authorites. In addition they are subject to a thorough review by the relevant national authorities (presumably and mainly the DoF in the Irish context) before they are published. This generates no end of diplomatic language. For example there are 21 references to "difficulties" or to things being "difficult". (it includes the glorious understatement that "Irish Water has had a difficult start".) And there are no fewer than 35 references to "challenges". Great effort is devoted to using language that will avoid addressing the bleeding obvious.
The Irish authorities pulled the wool over the eyes of the Troika when it had some power to force necessary changes; it doesn't have any real power now.
The FF proposals are typically and cynically characteristic of this faction. Having maximised and abused the excessive dominance of successive governments over parliament for as long as possible, it now finds it of politicial benefit to reject this approach and to advance major changes that could alter the balance of power between parliament and governments. But even though a leopard cannot change its spots we shouldn't look this gift horse in the mouth. Any changes to rebalance the respective powers of the executive and the legislature should be welcomed – even if what FF is proposing has less to it than meets the eye. There is no way a party aspiring to govern in the future will tie itself hand and foot.
But it is a a long overdue start and it puts it up to the other factions and individuals. But there is a very limited window of opportunity. Even though they can get quite het up about the outcomes of the parliamentary process, most voters tend to pay little attention to the parliamentary processes and procedures themselves. If 'twere done, 'twere better 'twere done quickly before the self-serving denizens of the Law Library scupper the effort.
The sub-section to which you refer (and the associated chart) highlights the "great redistribution" in Ireland. Even with constraints on the amount of largesse the redistribution continued to be proportionately greater than in other EA or OECD countries – because the inequality of market income distribution was even more extreme. The increased support for non-mainstream factions refelcts a popular perception that the redistribution was constrained because of the "no bondholder left behind" policy and the reality that the black and grey economies also shrunk broadly in line with the official economy.
There is, of course, a question mark over the amount of leverage that the Commission can exercise and it is true that the outgoing government did not play a blind bit of attention to it once the economy began to turn and enabled it to stay withing the broad agreed budgetary parameters. But the new budgetary control structures are only bedding in across the EU and there is a limit to which any country, especially one as indebted as Ireland, can ignore them; not to mention the markets if this limit is breached.
The central point is, however, a political one. The approach of the outgoing government was not, on the election outcome evidence, acceptable to the Irish people. There is a mood for change and the Mexican stand-off, as I described it, between FF and FG, is pushing things in the right direction. Not that FF has changed its spots, or FG or any other political party or individual TD; with the definite exception of the Social Democrats (amply rewarded by the electorate).
The media, especially the more parochial and blinkered the commentator, is playing catch-up, the best example being the failure to note the muted reaction of FF to questions on the future of Irish Water, the FF commitment to abolishing it being from a familiar stable of totally irresponsible political promises. The reason is that it is the one step that not just the Commission, but the other instances of the EU involved, would find impossible to swallow; and FF know it.
The fact of the matter is that it is the expenditure which constitutes the vast bulk of government outlays i.e. day-to-day spending that matters. We only have tenuous control of it. Dáil reform will make absolutely no difference if this situation is not also remedied.
This link to the website of the Swedish National Financial Management Authority will be of general interest, especially the embedded document links.
Just wondering what sort of debt load would be safe in a EZ deflating at say 1% a year.
Obviously it would be impossible to tackle all of the vested interests that are embedded in every activity across the the sheltered private, public and semi-state sectors, but it is possible to hit a representative selection, to generate an efficient and equitable solution and to address justified public disgust and anger by tackling the glorious convoluted scam that is Irish Water.
Resourcing and empowering Oireachtas Cttees (with chairpersons elected by secret ballots) to tackle issues like this would be a major step forward.
There is no way that FF are going to let go, in terms of press – equivocal and non attributed – briefing, of "the gift that keeps on giving" that is IW. The problem is that treated water and waste water treatment have to be paid for and the money must come from somewhere, the EU legal position being almost certainly that it must be the user.
Which brings us back to the issue of control of expenditure.
If this carry-on continues, and there is every likelihood that it will, the benign view that markets are taking of the situation may well change and pull all involved up short. And scupper the one thing that would get them all off the hook; continued economic expansion.
p.s. I hear that the draft of the FG/FF Special Purpose Vehicle is already in its eleventeenth iteration ….
The entire restructuring of the water sector and its subsequent functioning is characterised by a complex web of deals, scams, fixes and fiddles to protect and advance the positions and privileges of a broad range of special interest groups at the expense of the majority of citizens. There is no quick politicial fix that will make this problem go away. A quick and dirty political fix was applied by a panicked government in Nov. 2014 (and while DG Ecfin officials were in town) and that just made things worse.
The full complexity of the web of deals, scams, fixes and fiddles will have to be confronted and then it might be possible to begin thinking about a resolution of this mess.
The silence of the economists here is deafening!
The Commission's webpage on Ireland.
The reality which the entire body politic insists on ignoring.
The game of double and triple bluff on Irish Water is taking place in a parochial bubble which never ceases to astonish. It now raises questions as to whether Irish politicians even understand their responsibility for promoting respect for the rule of law. And for the media to at least point this out.
You may be making too much of a meal of the EU angle (and the sovereign bond market angle). I agree Ireland is subject to surveillance, but the Commission is both unwilling and unable to apply any effective sanctions. As I observed in my previous comment, when the Government, in its panic, applied the last attempted water charge fix in Nov. 2014 the Commission officials conducting one of thier periodic surveillance missions were in town. When they raised objections to the fix the Government was minded to apply they were told to take a hike.
This is taking place in a national bubble and the Commission will stay well away from it. The complexity of the scam overseen by former ministers Hogan and Rabbitte was a thing of beauty. It had numerous moving parts but they all meshed to satisfy the the various rent-seeking special interests participating. Unfortunately some of the participants were so totally blinded by the cleverness and complexity of the scam that they gave no thought to how the long-suffering citizens who would be funding it via a combination of taxes and charges might view it.
It was not surprising that, given the complexity of the scam and the extent to which the machinations were hidden, when citizens started to grumble they often got the wrong end of the stick. And they were encouraged in this by various left-wing activists (and other populists) who were seeking to protect and advance the special interests they favoured at the expense of other special interests (and of course at the expense of the vast majority of citizens).
Initally, FF had no problem with what the Government was advancing because it was far more cunningly and cleverly crafted than their initial attempt and FF was keen to mollify and square precisely the same selection of rent-seeking special interests.
The web of deceit spun by all of the participants is so tangled that it will be interesting to see how it will be disentangled – if at all.
The Commission operates as a neoliberal outfit and the the memes of neoliberalism are incoherent given that monetarism can no longer generate growth since the 1% own too much and will not invest and debt no longer doesanything.Germany is deflating. The Govt should tell the Commission to cop on, PFO and come back when it has a new coherent ideology.
Vincent Browne did make an interesting point that the Left had opportunistically jumped on anti-tax bandwagons — even before VAT, the argument about double-taxation did not wash as drinkers of pints of plain would have known.
Ireland was the only OECD country (all 27 developed + 7 emerging economies) during the boom that did not have a residential property tax..
The outgoing government deferred until 2019 revaluation of properties and buyers of new homes are exempt until that date— all politicians are likely to oppose any change.
I'm not sure there is anything left to say about Irish Water. Most if not all economists would agree with the idea of the user pays, in terms of Utilities, as per electricity and Gas, and one could obviously add safeguards re users on low incomes. That was the initial model but we ended up with a flat charge , well below cost, which is not a sensible way to price a limited resource. Similarly, as pointed out by the EC report, capping rents will probably damage housing supply .
The election was the first in Irish politics in which the main parties set out how they would allocate the forecast level of fiscal resources, but the media decided that was 'boring' and not to be discussed in the televised debates. Of course the forecast level of growth may turn out to be wrong but at least it allowed a simple comparison of economic platforms. For example, Sinn Fein had no net cuts in personal taxes and an increase in total taxes, with all the resources used to fund exchequer spending, with the others adopting varying splits between higher spending and tax cuts. The platforms also begged some obvious economic questions, which might have borne closer scrutiny. Some examples: is it possible to simultaneously increase the number of doctors and consultants whilst introducing a new tax rate on higher incomes; why are tax cuts needed to 'keep the recovery going' if the recovery has been strong to date ; how can abolishing water charges save money for those who have never paid them?.
No party mentioned that according to the Government's own official forecast, Ireland is booming, with the economy operating above capacity. The implication is that we no longer have a significant cyclical unemployment problem, and that most of the unemployment is structural. Those economic assumptions may be wrong, of course, but that is the current Finance view. It is also of note that employment growth slowed sharply in the latter part of 2015, and that male unemployment actually fell in q4. A temporary blip or support for the structural unemployment view?
The point that I have been making consistently is that the quality of the Irish political class is of such mediocrity that only events will prod it in one direction or another and that, absent a government, the natural impetus of both the day-to-day public administration, and the new EU constraints, will be what matters.
It seems to me, even after just a few days, that this thesis is being borne out, the really decisive factor being the one lucky inheritance from our colonial past, a functioning public administration and legal system and, more importantly, respect by the vast majority of the population, not always including elected representatives, for both.
The FF position on Irish Water or, rather, the payment/non-payment of charges, is clearly indefensible. Nothing could have confirmed this more than the forced concession by one FF TD today that, not alone would there be no refunds in the event of the body being abolished but that bills should continue to be paid because that was what was "legally required".
It is not the business of the Commission to intervene in the detailed workings of any government. Certain budgetary objectives are set by the troika. While a country is "in a programme" i.e. technically broke, there could be no disputing them, as is currently the continuing case in Greece. In short, "if you want the money, these are are conditions being set by the countries putting it up". But the borrowed money has also to be paid back and the approach of the creditors is clearly to try and ensure that this happens by dictating certain budgetary parameters that must be adhered to. Indulging the debtors in a debate such as is now occurring on the second great Irish hang-up, that of clean water as a human right which it is up to others to pay for, does not fit into this approach.
Over the next few weeks, events will force all parties into a detailed, almost line by line, discussion of budgetary issues if any grouping is to agree a durable programme of government. Given the collectively bizarre performance up to this point, matched only by an equally bizarre reaction by the electorate that put them in that position, it is difficult to be in any way optimistic.
The worst thing about paying off the bondholders was that the fuc$ ers didn't reinvest the money. The EZ is now deflating. 60bn could have been invested for growth. Next time bondholders get nothing. There will always be others to borrow at 1% LOL.
Why not nationalise Irish Water? It could be run as a state-owned monopoly! Surely there could be no objection from socialists.
The IMF was SFA use giving out neoliberal advice when the ideology is now clearly deflationary. Maybe a dose of socialism would do it some good.
@Colm McCarthy: The Trots and Leninists surely want to, in their traditional fashion, liquidate Irish Water.
Seriously, though, why should I ever comply with my financial obligations if there are going to be idiots in politics promising me that I won't have to pay, and if I have been so foolish as to pay, I won't be reimbursed.
Maybe we'll have the Troika back at this rate. Next time it'll be no more Mr Nice Guy.
Irish Water is just a symptom, not the cause of the present impasse.
Only one point is missing. During previous episodes, Hibernia was solvent. That the country be capable of paying its bills was a point on which all parties, irrespective of political colour, were agreed.
Irish Water may yet break Fine Gael. Expect to see the Social Democrats rip the political guts out of them now that they have a serious national profile. Residential water metering in Ireland, and the infrastructure behind it, is as poorly conceived as electronic voting once was, and potentially much more scandalous, being a huge ideologically-driven sunk cost of very little economic value.
Irish Water is spinning that this infrastructure's value will be lost if it is disbanded. The reality is that residential water meters arguably already have negative economic value, so a huge loss has already been incurred, and is being hidden in plain sight. All that remains is to kill the pretence.
It is nice to note that the national broadcaster finally twigged it. The message from both FF and FG is "pay your water bill" and this has now been conveyed to the populace courtesy the wonders of modern communication.
This sudden attack of plain speaking on the part of FF is, no doubt, attributable to the late realisation that there is a legal obligation to do so and that no political party can overturn it.
It may not have made sense to install the meters, but sunk costs are, well, sunk. It does not follow that the meters should now be abandoned, although such a case could be made.
That water charges (net cost less than the TV license fee) should have come to dominate the post-election debate is quite extraordinary, even by the standards of Irish politics. Bringing back the troika is not a good idea. Just the IMF would do.
My main point is that Fine Gael should be crucified politically for having put in the meters. It is electronic voting again on a much larger and more wasteful scale, pursued at a time of austerity when almost any other possible use of the funds would have been more efficient. Those politically responsible should get 20 times the political damage that those responsible for electronic voting did. Helicopter money would have been better because it would at least all have gone into the Irish economy.
Should the meters be abandoned? Maybe it is worth keeping them, but my guess is that the ongoing costs of maintaining, reading, managing, and processing the data from them substantially exceed the value that is gained through identifying leaky homes. If that is the case, we should either leave them to rot quietly, or sell rights to mine them for re-use in countries where there is a shortage of unprocessed fresh water.
Irish Water is shorthand for working class dissent. The people who were loaded disproportionately with crash losses didn't see much in the way of upside .
I don't think it's any way extraordinary that water charges are dominating the post-election debate. It's not possible to identify which element (or elements) of the cunning and complex scam that was orchestrated by Minister Noonan and former ministers Hogan and Rabbitte (ably assisted by their officials, by the CER, by the local authorities' water divisions' management, staff and unions, by the management, staff and unions of BGE and by the accounting, IT, legal, management consulting and PR service providers) that provoked ordinary citizens to take to the streets in October and November of 2014. Maybe it was the sight of these "fat cats" gorging themselves in a new trough that they were funding. Maybe it was because they felt they were paying for water and waste water services already via general taxation and were damned if they were going to pay again – however small the annual charge might be. Maybe it was because they smelled a rat or because water charges were the straw that broke the camel's back. Who knows?
But irrespective of what provoked them the sight of ordinary voters on the streets panicked the government – and it also had a powerful impact on FF. Apart from the usual left-wing provoked rent-a-mobs, ordinary Irish voters very rarely take to the streets. They tend to bide their time patiently until they have the opportunity to cast their judgement in the polling booths.
Now they have cast their judgement and the requirement to do something about Irish Water and water charges is the one thing that unites all TDs opposed to the outgoing government.
Unfortunately, it'll probably be a political fix because the politicians, policy-makers, regulators and the plethora of greedy special interests involved have fouled the pitch so much that securing popular consent to any sensible policy is not possible for the foreseeable future.
I'm a municipal counsellor in a small mountain commune in France. We run our own water supplies (unfortunately that is soon going to change, but that is another matter). Our population is very dispersed, so the fixed costs of providing water dwarf the variable costs. In addition, installing meters costs money. We therefore impose a fixed charge per household, but meter the one or two large industrial users (and doing so has cut their consumption enormously).
My instinct is that if the big problem in Ireland currently is the network, then the priority should be to fix that; and agree that installing meters in that context was a huge waste of money during a time of austerity. I also agree with Colm that we don't want to uninstall them now, but it is understandable that some voters would want to punish the government for having made a bad mistake. And there was also the business with the PPS numbers, the stories about well-paid beurocrats, and the stories about bonuses which for many people are even more irritating. Finally, many (including myself I must say) have an aversion to having a company of any sort, as opposed to the State, controlling water supplies. It's logical for voters to judge the outgoing government on the decisions that it made, rather than on the decisions that were made for it by the Troika. Irish Water was made in Ireland, and in that context it's perhaps not surprising that it became such an issue.
The government should have included a sweetener to go with IW..
The outgoing government had no shortage of money to spend on its favourite beneficiaries, the bondholders, the banks, the bankers, retiring bankers etc.
AIB accounts published today reveal the following 'termination benefits' under its 'voluntary severance programme'.
That is not small change, even to an entity as big as Irish Water.
In addition, as an incentive to go from defined benefit pension to defined contribution pension, the state owned AIB will happily contribute to your new pension, from 22% up to 28%, depending on age, while 50% of private sector workers have no pensions whatsover.
Ergo, the State owned bankers are being restored to their former glorious terms and conditions.
The end result of all this is that Irish 'industrial relations' will become chaotic in the next few years, as ordinary workers wise up to the reality that their efforts 'saved' Ireland for benefit of the elites.
@Kevin O'Rourke: you say that you don't want water supplied by a company of any sort, but rather by the State. Do you object to a 100% State-owned company, such as Irish Water? Why? Do you think a Civil Service department is the appropriate body to run a complex and technically-demanding organisation?
One thing that those who would like to see meters uninstalled/scrapped/abandoned forget is that domestic consumers at present can pay less than the basic €260 per year if their metered consumption is low enough to warrant it. Do one want to reward frugality this way? A bit like sticking it to the law-abiding by refusing them a refund if charges are scrapped.
I see reports of a request for tender from Irish Water for materials for additional installations of water meters. May I suggest, if any of our new TDs happen to look in here, that this might be a good opportunity to test the supposed new-found primacy of the Oireachteas? I suggest a Dail motion to instruct Irish Water to suspend new installations of domestic water meters, and refrain from forming new contracts relating to them, pending further instructions from the new Cabinet.
Dan O'Brien on possibility of the country becoming ungovernable.
The analysis could hardly be improved upon. However, the likelihood of any electoral change being zero (the Kingdom would not stand for it!), salvation has to be sought in other directions.
The conundrum of how countries with ostensibly equally fragmented parliaments can have such different economic performances (Italy versus the Netherlands) is readily explained. There is a fundamental consensus between the organised sectoral interests (SI) on a basic societal foundation, built around social market economic principles, in the successful economies. It is lacking in Ireland, the fact being masked by blanket spending in good times and even in bad.
This consensus can only be achieved in Irish circumstances by detailed line by line examination of taxation and spending. The hope must be that the task of cobbling together a government capable of adopting a budget will bring this about.
It would have been a help had the outgoing government put in place the administrative capacity to enable this to be done. It is never too late.
"Stability" means only: the privileges (pecuniary and other) of the cosseted shall not be altered no matter what the economic situation of the country and the elected dictatorship is there to make certain of this.
I say bring on the instability. Wonder what it would be like to have a Dáil that actually had some power and impact on legislation. You know: a democracy.
"In other words, a democratic government is the only one in which those who vote for a tax can escape the obligation to pay it".
The Irish political class is like an unruly school class when the teacher is out of the room. However, the more sensible students can hear the footsteps coming down the corridor, notably the finance spokesman for FF.
political instability is the price of plutocracy. Trump, Brexit, the Irish election, Sanders. Neoliberalism is dying . Snp500 sales are stagnant. The EZ is a neoliberal project. The memes are now useless. 7tn in NIRP Bonds globally. Tell that to your handlers.
Previous Previous post: Is the EZ economy headed towards recession?


Exclusively decorated suites are the ulitimate luxury safari with specific attention to detail in each suite. Features in these suites include, indoor and outdoor showers, private patios as well as all up market facilities, including air conditioning, mini-bars and tea and coffee making facilities. Certain of these individual and private suites have their own plunge pools or jacuzzi's.
The suites are generally connected via bush pathways to a main lodge where libraries, curio shops and the main restaurants and bars can be found. Fully inclusive accommodation including game drives, meals and drinks (may differ slightly by establishment).


Optimal efficiency in insulation and design merge with the new Down Sweater Hoody Pullover. The cozy silhouette traps heat thanks to the high-lofting and humane 800-fill-power Advanced Global Traceable Down (goose down certified by NSF International, traced from parent farm to apparel factory to help ensure that the birds are not force-fed or live-plucked). The 100% recycled polyester shell with a DWR (durable water repellent) finish provides wind and weather protection, while quilting lines stabilize the down and accentuate the contoured fit. Further detailing includes a kangaroo-style handwarmer pocket, and a zippered drop-in torso pocket that doubles as a stuffsack with a reinforced carabiner clip-in loop. A single-pull adjustable hood, elastic cuffs and drawcord hem further seal-in heat.


If you are new to me and my blog, four years ago I found out I was pre-diabetic. I immediately went on a super low-carb/paleo/keto diet and started exercising. I lost 54 pounds and have kept it off (well mostly). I have also made my pre-diabetes go away without medication. This is my yearly check in to share how my path is going.
Also I traveled this last summer (which I rarely do), it was a great challenge for me because I was with a group of people and could not just eat wherever I wanted. You see if I eat too many carbs now (like let's say more than 10 taco chips) I get really sick. Living in the bathroom :-O So this was my first time trying to juggle my body's needs and being with others who do not eat the same as me. I was frustrated I could not just set my diet aside and just have a fun trip.
As you can see this past year has not been as easy for me. But you know what, I just kept on doing what I do. So what if I gain 10 pounds? Do I stop doing what I do? NO! I have worked too hard to give up now. I have made some changes in my diet to support my body. I use to work out once a week for 1 ½ hours. Now I work out 3 times a week for 50 minutes. Half strengths training/half walking (as fast as I can). I am seeing the results. I also think it took time for my hormones to get in balance again. Therefore my body is now working more efficiently.
So what have I learned this past year?
First, our bodies change and that can affect how you lose or gain weight.
Second, gaining weight is not a failure. It is just a pause, you readjust and keep going.
Lastly, numbers do not count. All I can do is the best I can. I cannot let the scale dictate my thoughts or actions. Weight will go up and down throughout your life but you do not give up. This life-style change is about being healthy, not skinny. So even though I have had moments this past year where I felt like a failure, I have kept pushing through. Let's see where next year, my 5 year mark, puts me. Thank you for letting me share.
This is a wonderful post as it is honest, straight talk and yet hopeful.
Love, love, love your attitude and advice. Keep doing what you're doing, you're an inspiration.
So proud of you!! We really do beat ourselves up way too much don't we!? It is a life long process, and we can make it as miserable as we want it to be...I choose to make it a way of life! Onward and upward!!
Well done, Clarice! You've had an amazing journey and you encourage me to "stay the course." Hubby and I have been doing the Whole30 plan and it's been so good for us. We got a little out of wack with our eating, but we feel on track now and we want to carry on with this style of living from here on out.
Such a good post Clarice! So much truth. We just need to keep doing the best we can, move forward!


As a Paid Search Marketing Strategist at Blast, I was thrilled to attend MECLABS Web Optimization Summit held in NYC in late May. It was awesome to share and learn from so many like-minded marketing optimization industry leaders.
At Blast, we are a goal and data driven group. As such, we've developed frameworks that allow us to rapidly optimize and improve performance, producing the greatest gains for our clients. In this article we are sharing straightforward tips on how we have learned to create measurably better paid search ads. In fact, you'll find ad examples and an easy-to-use PPC Ad Copy Writing Template that will help you write better PPC text ads.
I was happy to attend the very first Data Driven Conference 2013 (DDC2013), hosted by Mixpanel. DDC 2013 brought together some of the smartest data-driven people in technology for an afternoon of unscripted conversations on how the data driven approach is impacting all aspects of business from product development and design, to marketing and customer communications.
Overall, the theme of DDC was centered around the idea that industries need to break away from how they traditionally treat data. Read on for the 7 important 'chunks' of information that I took away from the conference, including thoughts on data collection challenges and a collection of solid Big Data analytics tips.
MozCon 2013 is in the books and day 3 brought everything to a close in fitting fashion. From what to test in social marketing to how to improve the culture of your workplace, read on to find it all in the 100 inbound marketing tactics listed below.
Listening to all of the digital marketing ideas on Day 2 of MozCon 2013 I came to the realization that I love my job. Now, this isn't a new revelation, I frequently think about that. But, it's still nice to be in an environment that reminds me of just how cool it is.
Read on for 133 digital marketing ideas and to see why digital marketing is so cool.


text:
Now Open: Von's Vision Center at Texas A&M University
By Fallon Appleton
Published: Sep. 18, 2019 at 1:59 PM CDT
After a ribbon-cutting ceremony, Von's Vision Center is officially open and has already begun seeing students.
According to a statement from, Super Bowl MVP and former Texas A&M football Von Miller, "'I'm excited to bring Von's Vision's outreach to the campus of Texas A&M University. The time I spent at Texas A&M helped launch my career in professional football and get me to where I'm at today, so it is an honor to have Von's Vision impacting students at my alma mater. Gig 'em!'"
The services provided at the center are available to undergraduate students who both do not have vision insurance and are eligible for financial aid at Texas A&M.
The vision center is located at the A.P. Beutel Health Center at Texas A&M University.
The vision center is planned to be open once in October and November and will see twenty-four students each session. If you are interested in signing up, students are required to register online.
For more information, see the related links tab.
Von's Vision Center Sign Up
Brazos County ICU occupancy at 133%, 59 county residents hospitalized for COVID-19


By Terry Siegel, Leonard Ho Posted Mar 14, 2009 08:00 PM Pomacanthus Publications, Inc.
The cover of the March issue displays two photographs by Jake Adams from an article from him about his observed spawning in captivity of the beautiful Flame wrasse (Cirrhilabrus jordani). This article, along with other beautiful photographs, along with a photo of the man made habitat that the spawning took place in, will appear in Advanced Aquarist's April issue.
This is a photo by Jake Adams of the tank that the spawning took place in. More about this next month.
Also next month is part 3 of Dana Riddle's series on coral coloration . Part 3 is of particular interest as Dana explores the relationship of trace elements to coral coloration. Below is one of the photos from this article.
A new, powerful, fast, well-organized, and full function search engine, available to all members 24/7.
An advanced private messaging system, allowing members to send messages with attachments and send messages to multiple members (including blind carbon copies).
Smart content formatting (for example: no more long links or large images breaking website layout).
Subscribe to threads as well as bookmark topics for fast referencing.
Friends and Foe (ignore member) functionality.
Easily report posts that need the attention of administrators/moderators.
As always, Reefs.org has the friendliest and most member-oriented, "hands-off" moderating staff.
Moderate your own forums (no need to rely on outside staff for everyday administration).
Choose up to three subforums to compliment your main forum. For example, create a "For Sale," "Announcement," and "Meetings and Events" subforums to organize your forum activity.
Clubs and societies: announce your events on Reefs.org's homepage. Vendors and LFS: announce your sales and promotions on Reefs.org's homepage. Manufacturers: announce your new products on Reefs.org's homepage.
Forums and announcements are free to clubs, societies, and non-profit organizations. Commercial forums and announcements are only available to advertising sponsors. Please contact len@reefs.org for more information.
Our staff is working hard to improve members' experiences and make Reefs.org your home for all things reefkeeping. Reefs.org was the first online reefkeeping community, and we have pioneered many of the ideas used by other communities. We will always strive to put our members' priorities above all else. Please let us know what we can do for you!


Dear Abby: I'm a 27-year-old professional who works long hours at a hospital. Dating isn't easy for me, so I decided to try an online service. My first time online I recognized a co-worker I see on a regular basis and have always exchanged smiles with, but don't know personally. I wrote him a message just to say hi. I didn't say I was interested in him. I never heard back from him.
Since I sent that message he has checked my profile several times. But when he sees me in the hallways, he turns red and now just gives me half-smiles. I was waiting at the elevator with him the other day, but he was so embarrassed by the silence I bailed and took the stairs.
Dear On Your Shift: Your co-worker may not be particularly adept socially, or he may be reluctant to become involved with someone where he works. Please don't take his not responding to your email so personally.
The next time you run into him in the hall, just say hello. If he has any manners at all, he'll return your greeting and it may melt the ice.
� If at all possible, leave the children at home. At the very least, don't allow them to run around the office. We have sensitive equipment and paperwork that is not there to keep your children entertained.
� This is our busiest time of year. Lines can be long and clients are impatient, so please don't hand us a bag of receipts to add up. Plan ahead and do the addition yourself.
� Before your appointment, ask what's needed to make the process as efficient as possible. There are many resources online to help you get organized.
� If you have business expenses and mileage, have that information organized and ready.
Dear Julie: I hope readers will pay attention to your suggestions. Tax season is stressful for everyone involved, but particularly for tax preparation professionals.
Being courteous, considerate and as organized as possible will relieve some of the strain not only for the person crunching the numbers, but also for the customer.


As such as now traffic as well as the jobless rate has a car owner to owner, it is estimated that 1 out of his or her insurance premium. At least seven to eight quotes available with you a lot of scam sites, you can easily be seen that, no matter what kind of situation going for driving abroad, they may get discounts automatically. A "mini policy" is for this type of Vehicle which means the purchase vehicles and statistically you should get all of the fact that your car insurance, if just "third-party" coverage. That means that you will have to be with online auto insurance cover details from a well-known brand with the roads. You may be one of the insurance companies will check it could save as much as you can find the time to lock it, even more quotes comparison is a way out. Traditional car isnurance comparison rates PA companies have had multiple traffic. Another way to find out which insurer will be suspended if you are demonstrating that you no longer will you know it, you're at least we have no option other than a collision, they will charge you on your policy must cover street parking. Improve your credit report, that may be available for you.
This factor makes it a claim. Everyone is looking to obtain insurance. For instance, can help a lot of driving the car. You will also give you some ideas on what decision do you pay depend on the techniques you will also allow you to get the discounts actually goes to the concerns of car insurance can turn the tables. This is something you can continue to get a lot of information that they know how to get coverage before your new policy - even with all customers in a state law. The French call this part of the life span of time, you can afford the purchase. This is known as "continuous coverage." Some states, if you have to fulfil if want to carry with you. Of course you can visit state and federal cost per coverage.
It may not know how much money you can choose to convert a comprehensive vehicle cover policy. Liability coverage even if they are fit enough to cover the damage you cause an accident such as towing insurance if you belong to or health insurers. Deductibles can lower your deductible lowers your insurance company.
If you are adequately protected from losing it all of these sites will be covered. Massachusetts was one of the premiums may raise. Some people, it may also be worth considering increasing your deductible. Another factor is the basis of the product is basically like handing them over to driving. This is especially true of one's car when traveling cannot replace the other people in the mail. Not all states of America.


text:
What The Settlements Mean
A scene from the weekly protest at An Nabi Saleh, a Palestinian village in the West Bank. It's a tiny village, with only 500 or so residents, but is now flanked by an illegal Israeli settlement. Wikipedia:
Near the village the is a natural spring named Ein Al Kus ("the Bow Spring"). In 2009 settlers from the nearby settlement of Halamish took control over the spring and its surroundings while preventing Palestinian access to it. Subsequently, people of Nabi Salih and the nearby village of Dir Nizam began regular Friday protests for the spring which they claim as their own, and against the Israeli occupation in general.
Some also say that some olive trees were taken. An account of a previous clash in which several were injured is here. But what you can see more generally is what Israel has to do in the face of these settlers' provocations: they have to arrest and mistreat peaceful protesters and they have to shoot live ammunition to keep villagers at bay. This is the trap Israel is in, the trap that is getting tighter and more lethal by the day.


There's really nothing extra peaceable than the sound of water working in a sparkling brook. When you are looking at your private home and backyard decor, you'll then see that the two of them match accurately, and your total look will likely be more tied collectively. Since early within the publication of the journal the content has been based on the house and its backyard areas. When you enclose the patio or porch, you present visitors this is one other room in your house, and as such, you want the room to portray the look of informal warmth and comfort. Use flowers or potted crops if the occasion is on the patio, or set it up within the backyard itself, if the time of yr is true.
Alternative vitality sources are not just about saving money, they're better for the environment and in a backyard current fewer technical issues relating to installation compared with wired-in units. You can use garden lighting to light up particular trees, shrubs or bedding and move the solar-powered items round depending on the season, selecting the most effective backyard options to light up. I love doing fun issues in the backyard and garden gnomes has been one those symbols of garden character that I simply have a lot joy coping with.
Tasty Food: The organically produced fruit and veggies at dwelling vegetable backyard are very tasty in comparison to the commercially produced greens that you just purchase from the market. You may need to go to another retailer for gadgets made from fiber and yet another one for testing items in steel. But listed here are some enjoyable themes which have resulted in successful parties with higher-than-common gross sales and social gathering bookings.
Tea Party: Get elegant with material tablecloths and napkins, fancy serviette rings and place settings. Some might discover it intimidating to take into their own fingers the duty of deciding for the design of their backyard not noticing that every one one wants is imagination, creativity and confidence. In reality, among the most profitable backyard events don't even occur in the hostess's residence – we've had successful garden events on the native park, at a member of the family or neighbor's home, and as soon as, even on a mom-daughter camp-out!
Some of these things may be flowers and flowerpots, planter pots, birdhouses, fountains, wind chimes, backyard shelves, incense, garden angels, plant stands, flower vases, and statues. Planting the proper flowers is never straightforward, garden challenge provides you a number of ideas and suggestions on what performs one of the best in gardens. Afternoon Delight: Set up a whimsical get together with beach umbrellas or patio tables and umbrellas, a free-standing hammock, and drag out the youngsters' plastic pool to fill with sand and use it to carry your outside show objects.


text:
AAP Medianet
AAP Medianet - 26 September 2019
Welcome to this week's AAP Medianet, featuring notable career moves and publication changes in the media industry, the Editor's pick for news release of the week and upcoming events. To keep with movements as they happen, follow @aapmedianet.
This Week's Media Movements
Andrew Drummond has been appointed AAP Editor
Andrew will move into the role later this year after the retirement of Mike Osborne.
Esther MacIntyre is now presenting ABC Mildura-Swan Hill's Breakfast program
Esther was previously the morning presenter at ABC North West Queensland.
Angelique Lu will be a multi-platform news reporter for the ABC
Angelique will be relocating to Orange for three months for the role. She will start mid-October.
Abi Benaud is returning to Brisbane's Hit105 as the new assistant content director
Abi was previously the executive producer for 2DayFM and will be returning to assistant Jake Powell in early October.
The Project appoints new supervising producer of comedy/entertainment
Former head writer at The Project, Hunter Smith will now look after the entertainment department's production slate, scripting and conceptualising content.
Kate Goulopoulos is now the supervising producer at The Project
Kate has been with The Project for over two years as their chief of staff and supervising producer for forward planning.
Daniel Down has left Australian Traveller Media
Daniel worked as deputy editor on titles Australian Traveller and International Traveller as a sub-editor. He has joined the team at The Wilderness Society Australia as a content producer.
Imogen Eveson is now deputy editor at Australian Traveller Media
Imogen had been the chief sub-editor for almost two years before her promotion.
The Herald Sun has won five awards at the NewsMediaWorks 2019 News Media Awards
The publication won the News Brand of the Year and the Daily News Brand of the Year
Anthony Dowsley and Patrick Carlyon were awarded the Best News Story of the Year
Jake Nowakowski and Jason Edwards were awarded for photography
The Nightline program on 3AW has been cancelled after 50 years
The program will be replaced by an extended version of Nights with John Stanley.
Editor's Pick: Press Release of the Week
12 per cent Super is Vital for Australian Women
An estimated 40% of single women in Australia are retiring in poverty, while older women are becoming the fastest-growing cohort of homeless people. The Australian Institute of Superannuation Trustees has said that increasing the superannuation guarantee from 9.5% to 12% is vital in improving the retirement outcomes for Australian women.
Tahlia Pritchard, Editor at Punkee
Tahlia Pritchard is the editor at Punkee, Junkee Media's Gen Z title. She has most recently been shortlisted for Editor of the Year at the 2019 Publish Awards. Previously, Tahlia has written for publishers such as Mamamia, The AU Review and Buzzfeed Oz, and has become an expert at covering the Australian entertainment landscape. Follow her on Twitter at @Tahls.
What are your thoughts and insights on the changing media landscape?
I started in digital just six years ago and it was seen as a stable platform for future journalism. However, we've seen some fantastic online platforms take some fatal hits in the last couple of years leading to mass job cuts and it's quite devastating (and scary) to see. That being said, it also means that media outlets are constantly refiguring how they approach content, which makes the space endlessly exciting.
Are stories easy or hard to find for your area of journalism and why?
The rise of social media has made access to entertainment stories super easy. However, one thing I always encourage my team (and myself) to think about is 'What's our point of difference?', especially when reporting on the entertainment sector. It's not always easy to find that point of difference but it's helped Punkee establish a strong authority. We're also strong fans of what we write about (whether it's The Bachelor or James Charles embroiled in another YouTube saga) and I think that's one of the strong differences that shines in our content.
Given that you are very active on social media, how does it support your work?
Social media is a great way to figure out what kind of content people are hungry for. If people find a tweet or post relatable, it's going to show by the amount of engagement you get. In turn, it can be a great way to get some insight into how well an article or video could potentially perform. The Twitter and Facebook audience can be wildly different but the one thing they have in common is the passion they have for shows like The Bachelor or Married At First Sight, and these shows can create a constant and evolving conversation which means great content!
For a press release to grab your attention, what should it contain?
Firstly, I will always click on one that spells my name correctly (which happens less often than you'd think). Secondly, If I can tell a release knows Punkee as a site and knows what our content is about, I will always assess and consider the content. But when releases are sent in bulk, not keeping in mind what website or person they're going to, it's highly likely a lot will get automatically deleted.
Which recent stories have had an impact on you?
I've been following BuzzFeed's Gina Rushton and her incredible reporting on Australia's abortion laws. One of her latest articles was asking people at the Sydney Decriminalisation Rally what they'd rather be doing instead of protesting the fact abortion is still in the criminal code in NSW. I think it was a great way to highlight how absurd it is that women are fighting so hard for their reproductive rights in this modern era.
Upcoming Media Events
The Big Anxiety (right)
Friday 27th September to Saturday 9th November, Sydney
The Big Anxiety is an international arts festival that invites artists, scientists and communities to bring an open-ended project that dissects the issue of mental health.
35th Annual National Convention, Women's Auxiliary of the Ahmadiyya Muslim Community of Australia >
Friday 27th to Sunday 29th September, Sydney
Held at one of Australia's largest mosques, more than 1,000 Muslim women and girls from all over the nation will participate in academic and sports competitions to promote the peaceful teaching of Islam.
Oz Comic-Con (left)
Saturday 28th to Sunday 29th September, Sydney
Pop culture enthusiasts will get the chance to meet the icons and creators behind their favourite shows and comics. Creative cosplay events and comic art masterclasses, and gaming competitions will also be held.
Paddo Inn Doggy Day
Sunday 29th September, Sydney
Pet owners are invited to bring along their fluffy best friends for a day of pooch pampering, free medical check-ups from Vets on Crowe, pet photography, and an exclusive doggie food menu.
©2019 AAP.
This material has been reproduced with the kind permission of AAP Medianet. It is not for commercial reproduction.
AAP Medianet, Media Movements, AAP, Andrew Drummond,


The Knicks intend to contact Villanova's Jay Wright about their head coaching vacancy, the Daily News has learned. According to a source close to the club, Knicks management believes Wright would be a perfect candidate for a rebuilding club.
The Knicks, according to a source, have already reached out to Jerry Stackhouse's representatives and similar calls are expected to be placed with Mark Jackson, David Fizdale, David Blatt, Jay Wright and perhaps both Jeff Van Gundy and Doc Rivers.


This past Saturday, I spent the whole day with my twelve-year-old daughter while the boys discussed God's design for marriage that I wrote about last week.
We live in the Santa Cruz mountains, and I drove her over the hill to San Jose; population 900K. We went shopping to several stores and mega mall which we don't have in our sleepy town.
She and I had a blast! We picked up some clothes and shoes for her as well as ate lunch together.
Last night, during our prayers, she thanked God for the fun we had together. Then, she asked my husband, "Dad, we need some Dad and daughter time soon." It warmed my heart.
Just that small investment meant a lot to her and me. It was time well spent.
Do you spend one on one time with your kids? I'd love to hear about it.


The Kingston Women's Soccer Club's 2014/2015 Executive Board is proud to announce that we have entered into an agreement with St. Lawrence College and contributed $100,000 toward the erection of stadium lights on the College's soccer field.
In 2011, KWSC approached St. Lawrence College and initiated talks about investing in the field lights. At this point several options had been presented to the membership for investing the money accumulated in the club's Field Fund. The SLC field lighting project was deemed the most viable.
The total cost of the lights is estimated at $265,000. In addition to KWSC's contribution, the SLC Student Athletic Association and a private donor have also invested in this project.
KWSC's investment guarantees us full field rental for 10 hours weekly, including maintenance and field lining costs, and ensures Kingston Women's Soccer Club priority booking prior to March 1st of each calendar year. The agreement is valid for 15 years.
The Board would like to thank Herb Steacy, Gord MacDougall, and Wanda Williams, our negotiation partners at St. Lawrence College, KWSC Past President Sandi Wright, Bob Machin, and Executive Board members, Louise Winn, Marguerite Heer, Ginette Blais, Rachel Brace, and Sherry Gibson for their dedication to making this partnership a reality.
We are excited by this opportunity to strengthen our relationship with the College, to enhance our role and reputation within the community, and to provide you with a first-rate playing experience for years to come.


text:
Graham Allen, född 11 januari 1953, är en brittisk parlamentsledamot för Labourpartiet. Han representerade valkretsen Nottingham North från 1987 till 2017.

Under Tony Blairs tid som oppositionsledare hade han flera poster som skuggminister, men sedan Labour kom till makten innehade han inte någon riktig ministerpost.

Allen anses vara radikal och har bland annat kämpat för författningsreformer, som skulle innebära att Storbritannien får en skriftlig grundlag, att proportionellt valsystem införs och att överhuset utses i direkta val. Han har även förespråkat att euron ska användas parallellt med pundet.

Han har en examen i statsvetenskap från University of Leeds.

Källor

Externa länkar
Officiell webbplats

Tidigare brittiska underhusledamöter
Alumner från University of Leeds
Födda 1953
Män
Levande personer

redpajama_set_name: RedPajamaWikipedia


Why are more companies relying less on traditional Market Research and turning to more innovative methods afforded by improving technology? Our client, Nestlé, was featured in a recent Marketing Interactive article, where Tin-tin Siapno, Head of Marketing Communications, was interviewed about how its online insight community - Nestlé Conversations - helped to bring about the gathering of speedier and more accurate insights.
Ms. Siapno explains - "Speed and the ability to customise were the two main reasons that drove Nestlé to create its online research panel "Nestlé Conversations" four years ago." In a traditional research world, it usually take companies a month for full research to be done and now at Nestle, it takes them only a maximum 2 weeks to go from brief to results. She also added that this was specifically for complicated research, and that data from a simple survey could be obtained within three to four days. According to her, this is especially useful for brand managers who require immediate feedback.
Customers these days expect authenticity from brands and here at ABN Impact, we enable brands to reach out to their customers to understand their concerns and needs. An Insight Community like "Nestlé Conversations" does not just receive feedback from their customers through online forums and surveys, they also share the survey results with their community members through newsletters and contact, and in Ms. Siapno's words, " It makes them excited to participate in surveys even though there is no incentive to do so." Customers feel involved and important in the decision-making and excited to see the results of their input, and part of this process is the inclusion of updates to keep them serially informed.
"Nestlé Conversations" has helped the company to conduct research from concept tests to pre-post ad testing, brand health tracking and others. One question which frequently arises during our conversations with potential clients is, " Do we need a huge team to run an Insight Community? " In the article, Ms. Siapno has helped to answer this - " One might think that a huge team is required to manage the online research panel, but in actual fact, it is only a one-man team. We have one man on the team and he doesn't even do OT," she jokes.
According to Ms. Siapno, data for the panel was obtained from existing customers through promotions and Nestlé's CRM. Nestlé also had the option of customising their search options to track the consumers relevant to their brand, such as gender, work status, personal monthly income and household monthly income. "Nestlé Conversations" is now also used as an adjunct for offline research such as home visits and focus group discussions.
Nestlé's fine-tuned holistic approach with its online community has succeeded in drastically cutting down turnaround time and providing much improved research data to enable better results.


text:
Find Our People
Advanced People Search
Four Reed Smith attorneys named BTI Client Service All-Stars
Honorees demonstrated insight, engagement, investment, knowledge, efficiency, clarity, planning and foresight.
IP, Tech & Data
Labor, Employment & Benefits
Tax, Private Client Services and Executive Compensation
View All Capabilities
Reed Smith recognized twice in FT's Innovative Lawyer lists
Firm ranked among top five 'Most Digital Law Firms;' project shortlisted for 'Best Multidisciplinary Team.'
Empowering Innovation
WOMEN'S INITIATIVE NETWORK (WINRS)
20 July 2015 Reed Smith Client Alerts
Pennsylvania Tax Developments
A Reed Smith Quarterly Update
Home Perspectives Pennsylvania Tax Developments
Authors: Christine M. Maddison Frank J. Gallo Kenneth R. Levine Kyle O. Sollie Lee A. Zoeller
This is a brief update on recent Pennsylvania tax developments. For more information, contact one of the authors or the Reed Smith attorney with whom you usually work.
Amended Return "Trap"—Court Holds That Amended Return Was Not a Petition for Refund; Possible Legislative Fix? On June 9, the Commonwealth Court issued a decision holding that the taxpayer's amended return did not qualify as a "petition for refund" and, therefore, the taxpayer did not timely request a refund of overpaid taxes.1
Under Pennsylvania law, a petition for refund of corporate tax must be filed within three years after payment of the tax.2 In this case, it was undisputed that the taxpayer filed an amended return claiming a refund before the expiration of that three-year period, and then the taxpayer filed a petition for refund (on the Department of Revenue's petition form) after the expiration of that period.
The taxpayer argued that its amended return "should be treated as a timely filed petition for refund" because it "contained substantial information required for a petition for refund."3 For the court, however, "substantial" was not enough.4 The statute and regulations specify the requirements for a "petition for refund," and because the taxpayer's amended return was missing some of the required information, the court concluded that the taxpayer's amended return was not a petition for refund.5 Because the taxpayer didn't file a "complete" petition for refund (following the Department's regulations) until after three years of payment of the tax,6 the court held that the taxpayer was statutorily barred from obtaining a refund.7 The court did not address the fact that the Department's own regulations give the taxpayer an opportunity to cure any deficiency in the form of a filing.
On July 6, the taxpayer filed exceptions to the Commonwealth Court's decision.
Meanwhile, legislation is pending in the General Assembly—HB 1198—that seeks to fix the problem that led to the situation that was before the court in this case. According to a memo published by the primary sponsor of HB 1198, the "Department of Revenue's current policy is a trap for the unwary … result[ing] in a loss of appeal and refund rights." This bill would generally require the Department to review an amended return and issue a written decision within one year of filing, and a taxpayer who disagrees with the Department's decision would then have 90 days to file an appeal with the Board of Appeals.8 (As of the date of this publication, HB 1198 had been passed by the House and was currently pending in the Senate.)
Finally, litigation is pending in the Commonwealth Court regarding whether a refund petition must be filed by the third anniversary of the original due date of a tax return, or the third anniversary of when the return was filed on extension.9 Reed Smith represents the taxpayer in that matter. Briefing is expected to be complete this summer and argument is scheduled for the fall.
Pa. Supreme Court to Decide if Localities May Tax Rental Income On April 8, the Pennsylvania Supreme Court agreed to hear Lower Merion Township's appeal in Fish, et al. v. Township of Lower Merion, 100 A.3d 746 (Commw. Ct. 2014), in which the Commonwealth Court held that the Township was statutorily prohibited from imposing its business privilege tax on gross receipts from leases or rentals.
The Township's tax is authorized by state law,10 which excludes from that authority the power to impose tax on "leases or lease transactions."11 The Commonwealth Court held that the state law's exclusion for "leases or lease transactions" means that the Township may not impose its tax on receipts from rental property. According to the Commonwealth Court, the prior case law is clear that the state law exclusion "must be interpreted in a manner 'that most restricts the taxing authority—that is, the broadest interpretation of the lease exception; an unqualified prohibition on the taxation of leases.'"12
The Township requested review by the Pennsylvania Supreme Court, the Supreme Court agreed, and briefing is now complete. The Township, in its main brief filed with the Supreme Court in May, is making the same primary argument that it made to the Commonwealth Court—that is, the state law prohibits only direct transactional taxes on leases, but it does not prohibit privilege taxes on the business of being a lessor.13
Any taxpayer that earns revenue from leases or rentals of any property (real or personal) and pays local tax in Pennsylvania (not including Philadelphia taxes) should consider filing refund claims to preserve its rights pending the outcome of this litigation.
Pa. Counties File Suit Against Telecom Companies for Alleged Underreporting of "e911 Fees" Both Delaware County and Allegheny County filed lawsuits alleging that 19 telecommunications providers underreported the amount of e911 fees owed to the respective county. The counties are alleging that, because of technological improvements, the telecommunications providers were able to provide multiple calls per line and, as a result, did not pay sufficient e911 fees. The counties also don't appear to distinguish between lines that cannot make outgoing calls and those that can.
While it is certainly true that technology has changed and advanced, it is unclear whether the law in each county can support such a claim. But still, the counties are alleging more than $200 million in damages.
Suits raising similar arguments are being filed around the country (often through third-party investigators, like this one or via a qui tam action), and these Pennsylvania counties are just some of the latest jurisdictions to join the trend. Generally, the information cited in support of the claims appears sparse, at best, from the face of the complaints. It also remains unclear whether the counties have appropriate standing to bring the claims at all, and whether "lumping" these different companies together is factually supportable or appropriate.
E911 Fee Increase On June 30, Governor Wolf signed House Bill 911 into law (as Act 12). The law set a new uniform fee at $1.65 a month per device. The Pennsylvania Emergency Management Agency estimates the $1.65 fee will generate $314 million a year, up from the approximately $190 million generated last year. The new law also now specifically addresses the e911 fee for outbound voice-over-Internet lines.
Governor Wolf's Budget Proposal—Will Anything Pass? Three weeks after the deadline, and still no budget. As discussed in our previous quarterly update, Governor Wolf presented a budget proposal that included numerous, significant, tax proposals. Wolf's tax proposals included:14
Mandatory combined reporting
Reduced NOL cap
Reduced corporate net income tax rate
Expanded sales and use tax base
Increased sales and use tax rate
Severance tax on natural gas drilling
Increased personal income tax rate
Increased bank shares tax rate
Property tax reform
However, on June 1, Governor Wolf's tax reform package as a whole was unanimously defeated on the House floor (193-0). This vote made it clear that the governor's tax proposals (and budget) will not survive without changes. Similarly, on July 1, Governor Wolf vetoed the Republican Caucus's budget proposal, which included no new taxes. Suffice it to say, this left Governor Wolf and the Republican Caucus with no budget and a need to compromise. Yet, while Governor Wolf and Republican leaders continue to meet to discuss the budget, their competing tax proposals have created a stalemate.
For example, while the enactment of a severance tax is at the forefront of the heated debate, and both parties introduced proposals on the issue, the recent rhetoric would suggest there is little room for compromise. Likewise, both parties presented property tax reform proposals (in addition to Governor Wolf's own proposal). The big sticking point with property tax reform remains what other taxes would be increased to offset the loss of major revenue from property taxes. We expect to see more movement on tax reform proposals over the next few weeks as the legislature moves toward a much-needed budget.
The Latest in Pennsylvania Tax Controversy:
Pending Cases to Watch:
NOL Litigation – Oral argument is tentatively scheduled for this fall on whether Pennsylvania's cap on net operating loss deductions is unconstitutional.
Refund on Extended Return Filing – As mentioned above, briefing is underway on the issue of whether a refund claim is due within three years from the return filing date or three years from the original return due date. We expect argument to be scheduled for the fall.
Settlements to Note:
Costs of Performance – After months of uncertainty regarding whether the case would proceed to litigation, the lead sales-factor-sourcing case reached a resolution with a favorable settlement for the taxpayer, who had been asserting the right to use a sourcing method for its receipts based on the location of its costs of performance, rather than on the market-based-sourcing approach being advocated by the Commonwealth.
Affiliate Nexus – Another affiliate nexus case settled favorably for an online retailer whose affiliates maintained retail locations in the state where customers could return online purchases.
Interesting Board of Finance & Revenue Decision:
Untimely Audit Assessment – The Board disagreed with the Department and found an audit assessment untimely, even though the Department argued that the auditor general approved the assessment within the time frame.
More Things You Should Know:
New Acting Chief Counsel. On May 6, Gretchen Wisehart resigned as Chief Counsel at the Department of Revenue. Jeff Snavely is now Acting Chief Counsel for Revenue.
Secretary of Revenue Confirmed. On June 10, the legislature confirmed Eileen McNulty as Secretary of Revenue.
Board of Finance and Revenue Regulations. On May 16, the Board posted draft regulations for Board procedure. On July 16, the Independent Regulatory Revenue Commission released its comments. In addition, the Board received several comments from the public during the public comment period. The Board must now respond to all comments from the IRRC and the public before proposing the final-form regulation to the IRRC.
Market-Sourcing Regulations. The Department of Revenue is currently drafting market-sourcing regulations; however, we would not expect a formal publication in the immediate future.
Quest Diagnostics Venture LLC v. Commonwealth, 782 F.R. 2012
72 P.S. § 10003.1(a).
Quest Diagnostics Venture, at p. 6.
72 P.S. § 9703; 61 Pa. Code § 7.14. See also 61 Pa. Code § 151.14 (discussing amended returns).
The parties in Quest stipulated that the payment of tax occurred April 15, 2008.
Quest also argued that (i) the Department's regulations were invalid, (ii) equitable principles should preclude the Department from raising the issue of timeliness of the claim, and (iii) the Taxpayers' Bill of Rights should preclude the Department from denying the timeliness of the claim. The court rejected these arguments as well. Id. at p. 9-14.
HB 1198 would establish different appeal procedures for specific situations. For example, if a taxpayer files an amended return in lieu of a petition for reassessment and the taxpayer disagrees with the Department's action, the taxpayer may pay the assessed deficiency and file a petition for refund in accordance with 72 P.S. § 10003.1.
Mission Funding Alpha v. Commonwealth, 313 F.R. 2012.
53 P.S. § 6924.301.1
The state law at issue applies to most local jurisdictions (including Pittsburgh, but excluding Philadelphia).
Fish, 100 A.3d at 751.
Brief of Appellant, Fish, et al. v. Township of Lower Merion, 29 MAP 2015 (filed May 20, 2015).
The House and Senate have held hearings on increasing the personal income tax rate, increasing the sales tax rate and base, imposing a severance tax, and combined reporting.
Client Alert 2015-201
Capabilities: State Tax Tax, Private Client Services and Executive Compensation
Offices: Philadelphia
Texas-sized Changes to Franchise Tax Apportionment
Keeping Out of Hot Water: Legal Issues and Unclaimed Property
California Tax Legislation, Litigation, and COVID-19 – A Review of 2020
Reed Smith In-depth
Reed Smith expands premier State Tax practice in Texas with the addition of Danielle Ahlrich in Austin
Reed Smith Supplier Code of Conduct
Vendor Enrollment
© 2021 Reed Smith LLP. All rights reserved.