Today I attended a breakfast event "Catapult Your Business To Success" featuring Australian Shark Tank's Steve Baxter. Its questions-to-panel format fostered audience participation in a way that I'd not seen before. And I'll explain how it worked below.
But first, about the panel members.
Steve Baxter is for many Aussies most recognisable as being a Shark on TVs Shark Tank. He founded River City Labs in Brisbane, which is a tech startup co-working space dedicated to supporting entrepreneurs in developing and upscaling their ventures. In late 2018 he took over the role of Queensland's Chief Entrepreneur.
Elaine Jobson is Chief Executive Officer for Jetts Australia and has had 23 years in executive position in the fitness industry – all around the world. She thrives on building successful companies by fostering leaders and developing great cultures.
Shanna Bignell is a marcomms specialist for Typefi, a platform that provides customers with the ability to take a single source document and, in minutes, render it into their choice of over 30 formats for print, online, and mobile.
Mic Black, top guy at Mic's Lab describes himself as an 'innovator for hire'. Mic's Lab is a creative technology R&D lab which develops interfaces with embedded electronics in a way that is making real change in in communities all over Australia.
Ian Mason was an unexpected bonus guest. He was instrumental in the creation and development of Virgin Start Up, Sir Richard Branson's not-for-profit company for entrepreneurs. Ian was the Leader of the UKs delegation to the Y20 Summit, putting forward the views of young people in the UK to the G20 World Leaders at their annual summit. He is founder of the Future Leaders Network, an organisation that aims to develop the business, academic and political leaders of the future.
The 'interactive innovators breakfast' was sponsored by Advance Queensland and #SCRIPT. The hundred or so attendees sat at the usual breakfast meeting round tables, with the panel seated at one end of the room. Above their heads was a huge screen.
After the panel was introduced, attendees were asked to submit their questions with their handheld devices via Sli.do. As the questions were entered they appeared on the screen (and our devices), and if we were interested in the answers we were to put a check agains the question. The questions of most interest to the audience were put to the panel.
There were no presentations, no pitches. Just a 90 minute Q&A session (without the all too common posturing from attendees wishing to draw attention to themselves). The questions of most interest were answered thoughtfully – and the time-wasting ones ignored.
A hurdle to moving forward. Stop overthinking and start doing. Don't agonise over options. Stop refining the offering/trying to make things perfect. Instead just go for it, then refine later.
Make someone else look amazing, acknowledge their talents and successes and nurture them. Your success only relates to the success you create for others.
Harness the expertise of others – you shouldn't expect to tackle every aspect of your business by yourself. Take advice, but be careful from whom you take that advice. Avoid people who quote experts, but who cannot prove themselves to be experts.
A Silicon Valley term. Are you creating a successful business/product/service or flogging a dead horse?
Don't build your business on someone else's platform (e.g. Facebook or Instagram). Its like having a retail outlet in Westfield: another entity is controlling your future. Treat social media as a mail list not a base for your business – it is a way you communicate with your leads/clients.
* Any events suggested for tech innovators?
Hackathons (more for techies, but the only response from the panel).
Steve believes that males, especially young males, are more determined and aggressive about their ideas and their determination to follow them through. It is just the nature of the beast, which is why he prefers (with exceptions) to work with young males. An example was given: A woman looks at a job post that lists 10 selection criteria and thinks "I only fit 7 of these. I won't apply", whereas a young man will more likely say "I check three of those boxes, I'm perfect for the role".
Steve Baxter said that our internet speeds and prices are a disgrace by world standards and we have the means to fix it. Queensland has 6000 km of fibre optic cable throughout the state. The Queensland Government needs to learn and understand how it can utilise this to deliver high speed bandwidth with infrastructure they already own. He will continue to aggressively lobby on this.
An interesting group of people….. being the Sunshine Coast there were the usual tourism/accommodation people there, but I also spoke to a Beau who has a fledgling mobile gym business, a guy who wants to bring frozen beer technology to Australia from the Philippines (!), and an off road caravan builder – among others. As I said, interesting mix.
Well done to #SCRIPT on an informative event.
Great insight here. I have never been a part of a business conference or get together like this and I always wondered what kinds of things you can expect. The fact that they touched on procrastination is a huge deal to me. It is very hard to push yourself at times when no one is behind you pushing!
I agree procrastination is a problem, but believe it is only practised by people with time on their hands. Busy people tend to just get stuff done.
Kerry, you were lucky to have an opportunity to interact with these professionals in their field. I am a big fan of Steve Baxter and while I follow him on LinkedIn, Shark Tank is not my favourite program….. His approach towards entrepreneurship inspires me, and he is very black and white in his opinions. These might rattle some people, but he's speaking from his own experience, and I'm inclined to listen, absorb what I agree with, and not judge the rest.
I know what you mean about Steve's opinions. This post was shared to a business community on Facebook, and a couple of people took exception to one of his opinions, and a whole chorus joined in. It was the section where he talked about the differences between male and female entrepreneurs. People took it, and twisted it to mean that he was against women in business, which is untrue. He was talking about the entrepreneurial spirit and that IN HIS EXPERIENCE males were more inclined to take an idea and run with it.
You are right Kerry; Steve's opinions were taken wrong. He is not at all against women in business. Probably, he wanted to elaborate different approaches men or women entrepreneurs acclimate while taking business related decisions. What's your take on it?


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HomeCarriersV-D's Atran Airlines takes delivery of its first B737-800BCF
V-D's Atran Airlines takes delivery of its first B737-800BCF
21 March 2019 Farah Florentino Carriers, Europe & CIS, Express 0
Atran Airlines, the Russian air express carrier within Volga-Dnepr Group, has enlarged its fleet with the delivery of its first B737-800BCF, increasing its total number of freighters to five.
Having successfully completed certification of the B737-800BCF in Russia, the airline will be the first to operate this type of freighter, enabling Atran's customers to benefit from its enhanced operational capabilities and more solutions for cargo deliveries.
The company says the additional aircraft will boost its capacity and guarantee a wider choice of logistics solutions for its customers linking routes between Russia, the CIS and Europe. The freighter has already operated its first flights from Moscow (Vnukovo) to Norilsk and Yakutsk carrying much-needed essential consumer goods for the population of the Siberian and Far Eastern parts of Russia, including perishables, general cargo and e-commerce shipments.
"We are delighted to have this new type of aircraft in our fleet. As the upgraded version of the Boeing 737, the airplane has more technical and operational capabilities," says Dmitry Obsharov, general director for Atran Airlines. "This allows us to offer more maindeck cargo capacity thanks to the aircraft's extended fuselage, which is six metres longer and broader, increasing the solutions we can offer for the transportation of various types of shipments, including oversized freight which can be loaded through the wider maindeck cargo door.
"We are confident that this new aircraft type we will be able to guarantee high-service quality for our customers, leveraging trade flows in the markets we serve, with a special focus on China-Russia routes and the emerging volumes of cross-border e-commerce and mail shipments. It will also help to increase aircraft utilisation within our existing network," Obsharov adds.
In addition to accommodating 11 standard aviation pallets (2235×3175 mm) and containers in the cargo compartment, the B737-800BCF incorporates a reconfigurable cargo handling system which can be easily adjusted for various types of ULDs. Its advanced technical characteristics, together with ICAO Stage 4 noise certification, make it an ideal aircraft for European short and medium-haul cargo operations, enabling easy and seamless deliveries of express and mail consignments, Atran says
The Boeing 737-800BCF is a newcomer to Volga-Dnepr Group and complements its existing fleet of An-124-100, Il-76TD-90VD, B747F and B737-400F, therefore expanding the Group's airfreight solutions.
V-D's Atran Airlines takes delivery of its first B737-800BCF
Farah Florentino
Atran Airlines
B737-800BCF
Dmitry Obsharov
Volga-Dnepr
São Paulo becomes Virgin Atlantic Cargo's first in SAmerica
AF-KLM Cargo's summer schedule sees new routes, upsizing

redpajama_set_name: RedPajamaCommonCrawl


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A Public Service: Straightforward information on sex and related topics. Select Languageالعربية简体中文NederlandsEnglishEestiFrançaisDeutschעִבְרִיתItaliano日本語한국어PortuguêsРусскийEspañolதமிழ்Українськаיידיש
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Sex in America
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Meaning of the Word "Sex" – 100 Definitions
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Bhutan, Tibet, Nepal, India – Present day
"However, polyandry is still practised in Bhutan, Tibet, Nepal and pockets of India, particularly amongst the minority tribes living in the Himalaya region."
Source: Multiple sources including "One Woman, Multiple Husbands And The Vanishing Practice Of Polyandry In Bhutan," dailybhutan.com, 2/29/2020
Niger – Present day
"Aside from rating themselves as the most beautiful people on earth, the Wodaabes are among the few communities in the world that allow women to marry two husbands at the same time – a practice commonly referred to as 'Sigisbesim.' While some women prefer to leave their first husbands before moving in with the second, some like to have both husbands at the same time. For the men, they find their mates at a popular 'wife-stealing' festival known locally as 'Yaki,' which can sometimes last for 10 days."
Source: "The Wodaabe's Age-Old Wife-Stealing Ceremony," face2faceafrica.com, 7/10/2017
India – Present day
"The Muria embrace sexuality from a young age. Youths are sent to mixed-sex dormitories called ghotul, where they live in close quarters and are expected to engage in sexual activities, up to and including intercourse; this expectation does not extend to group sex, which is discouraged."
Source: "India, Muria Tribe," atlasofhumanity.com, accessed 12/24/2020
Global – A 2015 study
Romantic–sexual kissing not practiced in more than half the world. "We defined romantic–sexual kissing as lip‐to‐lip contact that may or may not be prolonged. Despite frequent depictions of kissing in a wide range of material culture, we found no evidence that the romantic–sexual kiss is a human universal or even a near universal. The romantic–sexual kiss was present in a minority of cultures sampled (46%). Moreover, there is a strong correlation between the frequency of the romantic–sexual kiss and a society's relative social complexity: the more socially complex the culture, the higher frequency of romantic–sexual kissing."
Source: "Is the Romantic–Sexual Kiss a Near Human Universal?" anthrosource.onlinelibrary.wiley.com, 7/6/2015
Russia – 2005 to Present day
"Day of Conception (also known as Procreation Day) is a Russian Holiday made popular by the region of Ulyanovsk, birthplace of Vladimir Lenin. The day itself takes place on September 12th, and couples who then have a child on June 12th are rewarded by the regional government."
Sources: "Russia: Make Love, Have Baby, Get Money," abcnews.go.com, 1/7/2009; "Uncanny and Ming-Boggling Cultures From Around the World," alltravelblog.com, 8/24/2020
Indonesia – Centuries old practice to Present day
"'The ritual at Gunung Kemukus [Indonesia] is people have sex with someone who is not their husband or wife, it has to be a stranger, someone they have never met before,' says Koentjoro Soeparno, professor of sociology at the University of Gajah Mada. 'They need to do it on Jumat Pon and they need to do it seven times. That's every 35 days, so it's a relationship that lasts around a year. So the couples have to make a significant commitment to each other.'"
Source: "An adulterous pilgrimage," abc.net.au, 3/21/2014
Cambodia – to 2003
"In the days of Cha Bai's youth [1960s], the Kreung people did things differently. Every girl who came of age left her parents' house to sleep in a small, low hut nearby. Kreung people call the huts the 'maiden huts,' or 'houses of the young women.'…They build them to allow young people to experience courtship on their own terms, says Cha Bai.…In 2003, a Khmer businessman raped an indigenous girl from a village near Krolah. It was about then that most in Ratanakkiri decided to stop building the maiden huts. 'We stopped. All of us, we stopped. We couldn't do it anymore,' says Ly Sam Oeun."
Source: "The Struggle to Save Teen 'Love Huts' in Cambodia," vice.com, 3/25/2016
Hawaii – Kapu system, abolished November 1819
"Aside from restrictions of class and family, there were few sex kapu for common people. Masturbation, sex between uncommitted individuals, paired individuals having lovers, liaisons, polyandry, polygyny, homosexual patterns of behavior, and such were all accepted practices…Sex was considered to be good and healthy for all, young and old included."
Source: "Title: Sexual Behavior in Pre Contact Hawai'i: A Sexological Ethnography," by Milton Diamond, PhD, hawaii.edu, 2004
Europe, New England – 16th to 18th centuries
"Historically, bundling was a courtship practice in which, as a part of an ongoing courtship process, a couple spent a night together, usually in bed, dressed or half dressed. During the night, the young couple got to know each other intimately and sexually through various kinds of stimulation and mutual gratification. However, these were supposed to fall short of penetrative sex that could lead to pregnancy."
Source: "Bundling," encyclopedia.com, updated 2020
India – Pre-1858, 2018
"Other experts also believe that India had a more open attitude to homosexuality before the Raj and there is ample evidence of it in medieval history and mythology. Historian Rana Safvi says 'love was celebrated in India in every form'. 'Whether ancient or medieval India, fluid sexuality was present in the society. One can see the depictions of homosexuality in the temples of Khajuraho and Mughal chronicles,' she says."
Source: "Why legalising gay sex in India is not a Western idea," bbc.com, 12/31/2018
Pre-Colonial America
"Research indicates well over 100 instances of diverse gender expression in Native American tribes at the time of early European contact. The cultural legacy of these people was nearly erased by religious indoctrination and the imposition of laws criminalizing varied sexuality and gender expression."
Source: "Gender and Sexuality in Native America: Many People, Many Meanings," nps.gov, accessed 12/24/2020
"Ancient Greece featured at least five different varieties of same-sex relations: (a) pederastic relations, typically between adolescent boys and adult men who were not yet married; (b) relations between male youths of approximately the same age; less frequently (c) homosexual relations between fully adult men; (d) age-differentiated relations between females; and (e) relations between adult females."
Source: "Historical Views of Homosexuality: Ancient Greece," oxfordre.com, 5/29/2020
Disclaimer: Sexual practices not only changed by country, group and village, they also were different at different times and even differed by individuals.
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Why do some valid email bounce?
In some cases, campaign sent to valid email addresses can still bounce if the contact's inbox is full, or the email server happens to be down during the sending process. This is considered a soft bounce.
When an email bounces, the receiving server sends a response to ContactPigeon saying that the email was undeliverable.


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Exclusive look behind the scenes at NYPD, FDNY counterterrorism drill
RANDALLS ISLAND, Manhattan (WABC) -- An Eyewitness News exclusive provides a behind the scenes look at how first responders get themselves prepared for a catastrophe.
Police and firefighters took part in a joint counterterrorism hazmat drill Tuesday night on Randalls Island.
In the drill, something awful has happened on the subway. Screams reverberate throughout a stopped 7 train that's thick with chemical smoke. There are casualties everywhere, waiting for help.
And into this toxic brew rush two transit cops, the first on the scene.
All their training and common sense had better not fail them now.
"This is as real as it gets," said FDNY Battalion Chief Tim Rice. "An actual subway station that's been attacked by a terrorist with a chemical agent of some type."
The drill was planned by Rice, of the Fire Department's weapons of mass destruction branch.
At the Fire Academy's mock subway station, the FDNY and NYPD joined forces in a rare chance to practice how the two agencies work together when faced with the worst.
"Some of the lessons we've learned since 9/11 is that in large scale incidents, that's not the first time you wanna meet your counterpart from another agency," said Rice.
Both agencies spooled up their hazmat response as fire and police commanders joined forces on the ground.
Officers made their way into the tunnel and found two metal canisters amid a tangle of the dead and dying, people who have fled into the tunnel to escape the smoke, but some touched the third rail.
Others can barely breathe.
Firefighters help the walking wounded out of the tunnel and to be decontaminated, and every rescuer must be hosed down as well.
It may have been a drill, but it's anything but a game.
"New Yorkers have earned the right to expect the very best from the fire department and police department each and every day," said Jim Waters, the NYPD's Chief of Counterterrorism.
"Every incident you see there's always cops on the scene right away and they do a tremendous job, the fire fighter right away," said FDNY Chief of Department James Leonard. "They take an oath to protect the people of this city and they do it at the cost of their lives way too many times."
* More Manhattan news
new york citynypdfdnyterrorism


Night number three of the Democratic National Convention in Philadelphia.
President Barack Obama and Hillary Clinton on stage at the Democratic National Convention on Wednesday night. (Image via the convention's Facebook page).
President Barack Obama delivered one of the more memorable speeches of his presidency on Wednesday night, endorsing Hillary Clinton and rebuking Donald Trump as a pessimistic and authoritarian threat to American democracy.
Obama cast the 2016 presidential election as a choice between optimism, saying he was more confident in the U.S. now than when he took office, and the pessimism displayed at last week's Republican National Convention in Cleveland.
Obama followed speeches by former New York City Mayor Michael Bloomberg, Vice President Joe Biden, vice presidential nominee Tim Kaine, and former Defense Secretary Leon Panetta.
What to watch tonight: Chelsea Clinton will introduce her mother before she makes the headline speech at the Democratic convention. Donald Trump's daughter, Ivanka, similarly introduced the Republican nominee before his speech at the GOP convention last Thursday.
Bloomberg scores. Former New York City Mayor Michael Bloomberg, who isn't even a Democrat, landed the most memorable line of either convention to date, saying the country should elect a "sane, competent person" with international experience. He added: "I'm a New Yorker, and I know a con when I see one," referring to Trump.
Donald Trump's Ask Me Anything session on Reddit was relatively uneventful, with questions thoroughly screened throughout the digital Q&A. Wired: Welcome to the bizarro world of Trump supporters on Reddit.
Twitter reacts to Kaine's "dad humor." Users lightheartedly poked fun at vice presidential nominee Tim Kaine's impressions of Donald Trump and regular guy approach to taking the Democratic stage in prime time. On a more serious note, the Virginia senator also touched on his Marine son's departure for Europe.
Tin Kaine totally does these impressions at home and laughs while his family rolls their eyes.
In the background: Trump's Russia comments. The lead-up to Wednesday night's events in Philadelphia was dominated by Trump's comments seemingly inviting Russia to intervene in the presidential election. The statement was hammered by intelligence and diplomatic officials, whose responses varied from calling it irresponsible to a national security threat.


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Q: Xamarin: Xam.Plugin.FilePicker: Only one operation can be active at a time I am using the Xam.Plugin.FilePicker on xamarin android from https://github.com/Studyxnet/FilePicker-Plugin-for-Xamarin-and-Windows
If user selected an image from the picker, everything is fine. When user cancel or didn't select any of the file, then open the picker again the exception occur.

The package somehow work inside my newly creation project which only have a button and the code for opening up the picker.

A: The nuget version may have outdated. Used the github version work at the moment.

A: The error comes from not handling exceptions from PickFile() that is await'ed. The exception that was (maybe) thrown just disappears in the finished Task. Most probable cause is that you're on Android 6.0 or higher and you didn't request permission to access files from the user.
btw, there are several forks of the FilePicker Xamarin plugin. I recommend the following project, since it's the most actively maintained one: https://github.com/jfversluis/FilePicker-Plugin-for-Xamarin-and-Windows (note: I'm one of the contributors to the project). When using this project, you should get the correct exception text that explains what went wrong.

redpajama_set_name: RedPajamaStackExchange


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american golf News: McIlroy: How my dad helped get Guardiola to Manchester City
McIlroy: How my dad helped get Guardiola to Manchester City
Just how much say did McIlroy's dad, Gerry, have in Pep Guardiola becoming Manchester City manager?
Well, none. Obviously. But he sure would have had a go.
Manchester loyalties are split in the McIlroy family, with Rory an ardent United fan and Gerry a follower of City.
McIlroy Jr takes up the story: "My relationship with Guardiola started at the Ryder Cup in 2012," he said after the pair played together in the Irish Open pro-am.
"He was there. That was his sabbatical year from management. He loves his golf. He went to the Masters that year, and to the Ryder Cup, [where] we struck up a bit of a relationship.
"Actually Guardiola and my dad walked all three days together and my dad is a huge City fan.
"At that time he was asking Guardiola, 'When are you going to come manage City?' He got his wish four years later. That's how it started."
It's not. But it's a good story for Gerry to tell the grandkids one day…


the life that you've always wanted?
"Paul, life has never been better! I feel so incredibly empowered by the work we did. I am so much more focused, calm, motivated and generally fantastic. Thank you so much...."
If you're struggling with a problem, or a habit… or with anything that has been holding you back… then you're definitely in the right place!
My Name is Paul McNiff and I'm a Psychotherapist, a Coach and a Counsellor with rooms in Nundah (just north of Brisbane CBD). I specialise in helping people, families, and couples who are facing challenges around: Relationships, Anxiety, Parenting, self-esteem and confidence.
And no matter what you've already tried to do to make things better… even if you think you've already tried everything… whatever you do, please, please, please don't give up yet!
Based on the results that I see every day… believe me; you CAN change things! And I'm going to show you how to do just that!
Need some help for your relationship?
If you're struggling in your relationship—in any way—all of that is about to change.
Did you know that many of the things that you're probably doing to try to STOP fighting, and FIX your relationship, are probably having the opposite affect and making things even worse instead? That's what I call a CONUNDRUM!
In my book: Solving the Marriage Conundrum I'll show you the REAL reasons why you and your partner are fighting or facing relationship challenges. And I'll show you why your attempts to fix things haven't worked–yet!
But that's not all! I'll also show you EXACTLY what you need to do and say so you can stop fighting, stop struggling and reconnect with your partner again–to make your relationship feel great!
And even though I've called it "the Marriage Conundrum", the step-by-step strategies that I will share with you in this book have the power to make a huge difference to your situation, no matter what type of relationship you're in, whether you're married, de-facto, or even if you've just started dating.
Are there some issues or challenges holding you back in your life?
Check out my book: "Solving The Marriage Conundrum"


The 3Ds were Dunedin's top noisepop act during the early 90s. Formed in May 1988, The 3Ds could do no wrong. From their high energy and popular live performances to guitarist David Mitchell's crazy artwork of drunken sailors and naked whores they had a distinct take on Rock n Roll.
The genius guitarplaying of David Mitchell, coupled with the ever-so-slightly warped pop song-writing sensibilities of David Saunders (with the occasional tune thrown in by Denise Roughan), made The 3Ds a fantastic band, both live and on album.
Hellzapoppin followed two stunning EPs on Flying Nun and was preceded by an equally impressive David Saunders song, Outer Space, a storming wigged out single which bursts into the trademark Mitchell wiggly lead line. "I left my face, in outer space."
Dominic performed with Bird Nest Roys and Snapper prior to The 3Ds and The Battling Strings and Dunedin 'supergroup' Mr Big Nose.
Denise was formerly in the band Look Blue Go Purple and David Mitchell has performed with Chug.


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Richard Glücks (ur. 22 kwietnia 1889 w Mönchengladbach, zm. 10 maja 1945 we Flensburgu) – zbrodniarz hitlerowski, szef tzw. Grupy Urzędów D – Obozy Koncentracyjne (Amtsgruppe D – Konzentrationslager) w strukturach WVHA (Głównego Urzędu Gospodarczo-Administracyjnego SS), której podlegały niemieckie obozy koncentracyjne oraz SS-Gruppenführer.

Życiorys
Urodzony w Mönchengladbach, walczył w I wojnie światowej, następnie pracował jako kupiec. W połowie lat 30. wstąpił do NSDAP (nr identyfikacyjny 214855) i SS z nr identyfikacyjnym 58703. Pod koniec II wojny światowej uzyskał w niej stopień SS-Obergruppenführera. W 1936 został adiutantem i pomocnikiem Theodora Eickego, Głównego Inspektora Obozów Koncentracyjnych. W 1939 został sukcesorem Eickego, a od 1942 był szefem Zespołu D (czyli tzw. Amstgruppe D) w WVHA. Amstgruppe D podlegały bezpośrednio wszystkie hitlerowskie obozy koncentracyjne. Glücks odpowiadał przed szefem WVHA, Oswaldem Pohlem, a stanowisko to piastował do końca wojny.

Glücks jest odpowiedzialny za ogromny wzrost liczby obozów i przetrzymywanych w nich więźniów po wybuchu II wojny światowej, a także za wszystkie popełnione w nich zbrodnie. W szczególności odpowiada za eksploatację przymusowej pracy więźniów, ich masowe zabijanie, głodzenie, katowanie i torturowanie. Praktycznie w obozach tych umieszczano obywateli będących przedstawicielami wszystkich okupowanych przez Niemcy państw (zwłaszcza Żydów, Polaków i Rosjan). Za czasów urzędowania Glücksa utworzono takie obozy jak Auschwitz-Birkenau, Natzweiler-Struthof, Stutthof czy Gross-Rosen. Odpowiadał on także za wybudowanie i utrzymywanie w należytym stanie komór gazowych w obozach zagłady Birkenau i Majdanek, a także za dostarczanie do nich gazu Cyklon B. Wreszcie brał udział w przeprowadzaniu eksperymentów pseudomedycznych na więźniach obozów koncentracyjnych.

Richard Glücks popełnił samobójstwo 10 maja 1945 (zażywając cyjanek) w szpitalu niemieckiej marynarki we Flensburgu. W ten sposób uniknął odpowiedzialności za swoje zbrodnie.

Przypisy

Bibliografia
 Richard Glucks - as described by Rudolf Höss

 informacja o śmierci Glucksa

Politycy NSDAP
Generałowie SS
Niemieccy samobójcy
Zmarli w 1945
Urodzeni w 1889
Niemieccy zbrodniarze wojenni w okresie II wojny światowej
Ludzie urodzeni w Mönchengladbach

redpajama_set_name: RedPajamaWikipedia


The California EDD has released it's data for the month of December 2018, and it continues to show a strong economy, with low unemployment.
Los Angeles County payrolls expanded by a net 6,000 positions in December, for an annual total increase of 60,000, a 1.3% rise from December 2017. The county's seasonally adjusted unemployment rate was 4.8%.
But will it continue? Find out more at LAEDC's annual Economic Forecast, February 20th in DTLA.
increased by 60,000 or 1.3 percent.
• Leisure and hospitality (up 24,400) led the eight industry sectors adding over the year.
was a 6.9% annual increase in jobs for aerospace parts and products manufacturing. We like the sound of that.
services (up 7,100), and management of companies and enterprises (up 300).
but a reduction of 700 jobs in educational services offset the overall gain.


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EMA: Updated Q&A documents on Centralised Procedures
8/9 February 2022
GMP meets Regulatory Affairs - Live Online Training
In January 2021, the European Medicines Agency (EMA) published on its website updated and revised versions of the "Questions & Answers (Q&A)" documents related to centralised procedures. These Q&As are intended to provide guidance and support for marketing authorisation holders and applicants of centralised procedures and provide answers to potential questions before and during the submission.
For applicants of centralised procedures for generic or hybrid medicinal products, the explanations given in the Q&A paper "European Medicines Agency procedural advice for users of the centralised procedure for generic/hybrid applications" are of particular interest. The updated version includes an amendment to paragraph 2.1., which refers to the legal basis to be fulfilled.
Pre-authorisation advice
Questions related to issues before and during the submission of an application for a centralised procedure are listed and answered in the document "European Medicines Agency pre-authorisation procedural advice for users of the centralised procedure", which was last revised in October 2020. Amendments were made mainly to the subjects "paediatric use marketing authoristaion (PUMA)" (paragraph 1.7., paragraph 2.1.2.3. and paragraph 3.2.1.) and "dossier preparation, in particular proposed product name" (paragraph 3.1.1.).
Post-authorisation advice
The Q&A document "European Medicines Agency post-authorisation procedural advice for users of the centralised procedure", which was also updated in October 2020, was revised and published in its latest version on the EMA website as well. This questions and answers catalogue handles post-authorisation topics. It includes, for example, explanations on how to deal with variations or marketing authorisation renewals. The revised version mentions updates in paragraphs 3.8., 4.3., 14.2. and 16.11.
The new versions of the "Q&A" documents for centralised procedures can be found here:
Generic and hybrid applications
Pre-authorisation topics
Post-authorisation topics
10/11 February 2022
API Regulatory Starting Materials - Live Online Training
Thursday, 3 March 2022 13.30 - 16.30 h
How to register APIs in Brazil - Live Online Training
EMA: Draft Guidance for Centralised Procedures open for Comments
CEPs: New IT Application of the EDQM
Centralised Procedure: Organisation Management Service (OMS) now mandatory
EMA: Renewed Update of the Q&A Catalogue on "Centralised Procedures"
Strategic Plan of "Access Consortium" published
CDER published Q&A Catalogue for Generic Drug Authorisations


Old school soap. Pine and orange fragrances with actual pine tar. Contains silica sand, activated charcoal, and ground oatmeal as exfoliants.
Olive Oil, Coconut Oil, Soybean Oil, Corn Oil, Hemp Oil, Ground Oatmeal, Silica Sand, Organic Shea Butter, Water, Lye and Fragrance Oils.


Cristian: Hi Leslie. You just started a family business. What is it about?
Leslie: We manufacture and sell a designer style cloth diaper which includes organic and sustainable fabrics. Our diapers also have a hidden waterproof barrier, which makes them all in one, no additional cover necessary.
Cristian: What are the main advantages of cloth diapers over the paper ones?
Leslie: The list is long! For one, you never have to worry about running out! It is not fun having to make an impromptu trip in the middle of the night because you didn't realize you were down to the last disposable. They are also much more stylish and eco friendly. I think there really is no argument for a disposable vs. cloth once you investigate what chemicals a disposable consists of. Because it's not always easy to tell how wet a disposable diaper is, babies who wear disposables may sit in their own urine longer than those who wear cloth diapers, does that really sound appealing?
Cristian: How much can a family save on average using your diapers?
Leslie: Over a 3 1/2 year time period, you may end up using over 8,700 disposable diapers on one child, totaling $2358 for discounted name brands and $1862 for generic/store brands. If you have a baby who is large for his/her age, you may pay even more. This is not including disposable wipes.
Cristian: I believe some might think cloth diapers are more difficult to use. Are they?
Leslie: Not at all, I believe they can be as hard or as easy as you want them to be. Adding one more load of laundry to your routine is not so difficult when you really think about it and you get the added bonus of natural and organic fibers.
Cristian: Do you target a specific buyer ?
Leslie: We not only focus on those who are already parents of infants but also those who are trying to conceive or considering having children. Our brand works hard to be a client's first exposure to cloth diapering.
Cristian: Being non-disposable makes them a fashion item also, doesn't it?
Leslie: Absolutely. We only manufacture diapers with an attractive high quality designer print, our brand is the only one of its kind currently on the market that offers a wide selection of prints in large quantities, in stock and a waterproof barrier making them comparable to disposables in every aspect.
Cristian: Which are the top selling ones ?
Leslie: Certain prints are more en vogue then others so it just depends on the current trends, right now we see Michael Miller is a favored designer as is Alexander Henry.
Cristian: What exactly is the manufacturing process?
Leslie: We source our materials from the US and import others, then we cut and prewash the fabric in house, sewing and snapping the diaper from start to finish.
Cristian: The diapers are hand-made ?!
Leslie: Yes! Our company is entirely family owned and we are real people in the USA sewing these diapers. Our production house is in Dallas, TX and the rest is handled in Phoenix, AZ.
Leslie: Handmade is making a resurgence in todays day and age and with the attention towards being more eco friendly and "going green" comes the demand for Made in the USA. We are a one of a kind product in a growing cloth diaper market and with the increased attention on organic and reusable, our brand is quickly making its way to the top.
Cristian: You are working with your family to do this. How difficult is to work with the family? What happens if you disagree on something?
Leslie: It's not difficult at all when you go in with a clear mind and nothing left up in the air unanswered. Everyone has a specific job and we all give 110% in our assigned areas. We are constantly in communication and we all trust each other in making the right decisions as far as the tasks we are responsible in completing. Disagreements are handled with discussion and compromise, we also work to keep each other motivated and focused.
Cristian: Who is doing the non-manufacturing things like marketing, legal, shipping?
Leslie: I am! My aunt and uncle operate the production house in Dallas while I handle the face of the company. It has been the most enjoyable position I have held so far.
Cristian: Do you need special marketing or legal skills to run a small business like yours?
Leslie: I think it is necessary to have thick skin and Internet savvy. When selling a product online you have to be prepared for negative reviews and questions or complaints. 100% of people will not like your product 100% of the time; you need to be prepared to be able to solve any issues and work until your customer is satisfied whether they found use for your product or not.
Cristian: Any advice for people willing to start a small home business?
Leslie: Be prepared to never have any time for yourself! A successful business requires times, patience and capital. I think marketing and gaining a clients trust to try and buy your product when you first open is the highest mountain you need to climb. I would say thoroughly researching your market and client is key prior to even producing your product.


Description: Hi, my name is Dennis and I am the creator of Windscape, a first-person exploration adventure. Instead of just letting you read a boring game description, please allow me to share my vision of the game I am creating. Hopefully you will like what I am working on.
In Windscape you play as a young girl living on your parents' farm, set in a lovely world made up of floating islands in the sky. As you discover the world you learn that something has gone terribly wrong – islands are breaking apart and falling from the sky! It's up to you to discover the evil that is threatening the universe of Windscape.
You will meet peaceful NPCs and vicious monsters both on the surface of each island as well as in the dungeons and lairs you uncover along your journey. While I want the islands to work in a non-linear manner, I have decided to make the dungeons more puzzle and combat driven – each with its own style and atmosphere.


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Q: Determining the distribution of fitted values and residuals For exam prep, we're supposed to answer this question (which we are supposed to be able to find the answer to in the course literature)

For the model specified in a) and proper normality assumptions on ε, obtain the distribution of ŷ and e = y − ŷ

where the model referred to in a) is the standard form of the multiple regression model
\begin{equation}
\mathbf y = \mathbf X \pmb \beta + \pmb \epsilon
\end{equation}
with all proper normality assumptions fulfilled. I've been trying to find the answer in the chapter covering multiple regression in Introduction to Linear Regression Analysis (which is our course literature) and online, but I can't seem to find the answer.
Could you point me in the right direction?


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DuPage County Farm Bureau
State Wide Benefits
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Agriculture in the Classroom
Agriculture Expo
Grants Available – Apply Today!
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Bill Pauling
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Jason Jenkins
Illinois Farm Bureau members set policy, elect new officers during annual meeting
Delegates to the Illinois Farm Bureau's (IFB) Annual Meeting, held in Chicago Dec. 2-5, took part in one of the meeting's most honored and respected traditions: grassroots, member-driven discussion to set the organization's policy for the coming year.
Two of the most important actions by the delegate body was to pass their sense of the delegate body resolutions, including resolutions which dealt with the cost of healthcare and the importance of trade and the North American Free Trade Agreement (NAFTA).
"Healthcare is a major concern because it's a major cost issue for our membership," said Mark Gebhards, executive director, Governmental Affairs and Commodities, IFB. "What the delegate body asked for in this particular resolution was for our board of directors to look for options that might be out there. As an organization, are there opportunities where we can try to provide some choices or option in this health insurance area for our membership to look at?"
Delegates also passed a sense of the delegate body resolution expressing strong support for NAFTA and trade agreements.
"We are concerned, to say the least, with the administration's focus on potentially withdrawing from NAFTA," Gebhards said. "There's a lot of talk about bilateral and unilateral agreements with countries and that's great – we hope they come about. But we have a trade agreement here with NAFTA that is significantly important to agriculture and if we withdraw, we will see some negative impact on commodity prices and demand."
Gebhards said the resolution emphasized remaining in NAFTA and ensuring there's a plan in place for agriculture if the U.S. would happen to withdraw. To underscore support for the 23-year-old trade deal, members sent more than 1,100 text messages to members of Congress during annual meeting in support of NAFTA.
Delegates also focused their energy on several important policy submittals and changes, including solar energy, pesticide management, endangered species, conservation programs and the 2018 farm bill. To start the business session Monday, delegates voted on and passed comprehensive policy to guide the organization in both the legislative and regulatory arena as more solar farms are installed in the state.
"Solar farms are a new policy for us, a new area," Gebhards said. "The new policy will help landowners with some of the property rights issues, the assessment of these units for tax purposes, and how they will be decommissioned when their useful life is over."
The delegates also spent time discussing the Endangered Species Act as it applies to the Monarch butterfly, strengthening policy position by outlining provisions for the organization moving forward.
Touching on herbicide use and management, delegates discussed policy which emphasized the importance of facilitating and coordinating new training and record keeping for certain herbicides, including dicamba.
Delegates also discussed conservation programs and the 2018 farm bill, putting policy in place which ensures there is opportunity for new acreage to enrolled in the Conservation Reserve Program, and that funding is maintained for crop insurance.
"There was extensive policy rewording and additions with respect to the 2018 farm bill, focusing on making sure that crop insurance remains our top priority, as well as conservation issues," Gebhards said. "The battle is going to be the funding side of this issue and we're going to do everything we can to make sure any costs savings don't come out of those programs."
To finish the delegate business, the delegates re-elected President Richard Guebert, Jr., of Ellis Grove in Randolph County. They also elected a new vice president in Brian Duncan of Polo in Ogle County.
Finally, delegates confirmed the election of Robert Klemm, of Waynesville in DeWitt County, to a two-year term to serve District 11 on the IFB Board. Directors in districts 1, 3, 5, 7, 9, 13, 15 and 17 were re-elected by their districts and also confirmed by the delegate body.
IAA FOUNDATION OFFERS SCHOLARSHIPS TO SUPPORT AGRICULTURE, ILLINOIS FARM BUREAU FAMILIES
Univ. of Illinois Extension and Illinois Milk Producers Assoc. Partner to showcase Dairy Technology
Yes, You Can: Learn about Food Preservation with Extension
Winter and Spring Weather Extremes Will Impact Yards, Gardens
Statement from the Illinois Farm Bureau Regarding Agreement Between U.S., Canada and Mexico
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Ford has developed a virtual pothole map that can show drivers on a map where particularly dangerous hazards are located.
Crowd-sourced data will be used by the manufacturer to display where the hazards are to other motorists, while the manufacturer said is exploring the use of a suspension system that reduces the severity of bumps thanks to this data, with testing due to start later this year.
According to Ford, pothole damage claims are received by local authorities every 17 minutes, with claims averaging £432.
"A virtual pothole map could highlight a new pothole the minute it appears and almost immediately warn other drivers that there is a hazard ahead," said Uwe Hoffmann, research engineer, advanced chassis control technologies at Ford of Europe. "Our cars already feature sensors that detect potholes and now we are looking at taking this to the next level."
At present, models in the company's range use software that detects potholes and adjusts the suspension immediately to mitigate damage, but this data is not currently shared between vehicles.


Blue Ridge Partners, a management consultancy specialised in revenue growth, has promoted Vincent Schuller tot Peursum to Managing Director in its London office. The Dutchman has been with the US-headquartered consulting firm for over two years.
With offices in McLean, Washington DC, London, Frankfurt and Melbourne, as well as satellite hubs in other cities, Blue Ridge Partners is an international consultancy firm. The companywork with Fortune 500, middle market companies and private equity firms and their portfolio companies on a range of portfolio optimisation activities, including growth strategies, transactions and performance improvement.
In London, the firm's only on the ground base in Europe, Blue Ridge Partners has effective January 1, 2018 promoted Vincent Schuller tot Peursum to Managing Director and member of the leadership team. Schuller tot Peursum has over 20 years of experience working on growth strategy and transactions with a focus on technology, media and telecommunications, industrial markets and business services sectors. His work has included growth strategy, go-to-market models, sales effectiveness, commercial due diligence, M&A support and new market entry.
Prior to Blue Ridge Partners, Schuller tot Peursum headed the Commercial Due Diligence practice of Deloitte in the Middle East and North Africa (MENA) region. Before that, the Dutch national co-founded a UK based consultancy, supporting clients on growth strategy and transactions and in analysing market opportunities. He also worked at EY's Commercial Advisory practice in London, where he supported private equity investors, corporate clients and financial institutions on growth strategy, transactions, market entry and restructuring. Earlier in his career he worked for AMR International, a Dutch boutique consultancy and economics research firm Ecorys.
Schuller tot Peursum, who holds a Master's degree in Economics from the University of Amsterdam, worked in over 20 countries over the course of his career, spanning Europe, North America, the Middle East, Russia and China.
He joins two other Managing Directors in London: Anthony Lucas, a former Partner at Big Four firms as well as Capgemini, Accenture and Wipro; and Moti Shahani, formerly a leader at Wolff Olins and American Express – he began his career with McKinsey & Company, working from the firm's offices in London, Rome and Bombay during his tenure.
Meanwhile, in the US, Blue Ridge Partners promoted a new Managing Director and two Principals. Kevin Mulloy, who focuses on innovation and technology management, has been named a Managing Director in Washington, DC. Prior to Blue Ridge Partners he was EVP Corporate Development at Presidio, President of IGSC (the Intelstat operating company) and a Partner with McKinsey & Company.
Yan Val and Jennifer Parkes Kozak have both been appointed Principal, based in New York and Chicago. Prior to Blue Ridge Partners, Val was a Senior Manager with EY, where he advised clients on strategic and operational issues, while Parkes Kozak provided consulting services with CRA International and worked with a financial services firm.


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Princeton University, United States
Princeton is the fourth oldest college in the United States. The ambience of its earliest days is palpable in historic landmarks on campus, most notably Nassau Hall, which in 1783 was the temporary capitol of the United States. From such a distinctive beginning grew something great a community of learning that continues to evolve, providing abundant opportunities to talented students from around the world. As a research university, it seeks to achieve the highest levels of distinction in the discovery and transmission of knowledge and understanding, and in the education of graduate students. At the same time, Princeton is distinctive among research universities in its commitment to undergraduate teaching. The University provides its students with academic, extracurricular and other resources in a residential community committed to diversity in its student body, faculty and staff that help them achieve at the highest scholarly levels and prepare them for positions of leadership and lives of service in many fields of human endeavor. Through the scholarship and teaching of its faculty, and the many contributions to society of its alumni, Princeton seeks to fulfill its informal motto: Princeton in the Nation service and in the Service of All Nations.
Princeton 08544
Phone: 1609 25830000
Web Address: http://www.princeton.edu/main/
Undergraduate Admission Office
Graduate School Admission
Princeton University United States
Previous: University of Chicago, United States
Next: California Institute of Technology (CALTECH), United States


I sometimes get asked why economists spend so much time thinking about incentives in situations which the government regulates anyway. Why do we care about what firms want to do when there's only one course of action legally available to them? Here's one reason why we care: the economy might operate in a far more laissez-faire fashion than a reading of the law would lead us to believe.
On June 30 the National Labor Relations Board ruled that Wal-Mart illegally fired an employee in Kingman, Ariz., who supported the UFCW and illegally threatened to freeze merit-pay increases if employees voted for union representation. The decision came eight years after the organizing campaign failed, and four years after the case was originally heard.
The law may offer workers protection but many will not be aware of it. Those that are aware of it may not be able to afford to take advantage of it through the courts. Those that can afford it may not get satisfaction until it's already too late. None of this is news to anyone, but it is one reason why studying the incentives of a seemingly constrained agent may help us to better understand the way people act.
So fundamentally – even if agents are being told to do one thing, they still have a choice, and there is still value in studying that choice. Is that the kicker?
Its just a matter of making the correct incentives as part of the law/regulation so that when the company evaluates the alternative choices, they have the incentive to act as society prefers.
Australian June GDP and interest rates: What does it mean for NZ? Prices slashed on war this century!


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SWITCH wins Security Award for .ch registry
SWITCH and its counterparts in Austria (nic.at) and Germany (denic) have been rewarded for their joint efforts to protect the Domain Name System. They have won the Security Award from the Council of European National Top Level Domain Registries (CENTR).
The Austrian, German and Swiss registries joined forces to improve their processes for protecting the Domain Name System (DNS). SWITCH, nic.at and denic have won the CENTR Award in the category Security for this new form of collaboration. The award is for innovative projects and cooperations in the field of top-level domain registries. Urs Eppenberger, Head of Commercial Customers at SWITCH, is delighted by this honour: "SWITCH endeavours to make the Internet safe in Switzerland. The award from CENTR vindicates these efforts and shows that we are on the right track."
Improved processes thanks to collaboration with German and Austrian registries
SWITCH had the information security management system (ISMS) for the DNS certified according to ISO 27001 just over a year ago. This is the global standard for ISMSs. The .ch registry is among the first in Europe to be certified. In order to meet the high standards required for ISO certification, SWITCH must continually review and optimise its own security processes. It made the decision to share the tasks of internal auditing under the ISO standard and assessing compliance with the registries in Austria and Germany. SWITCH, nic.at and denic thus meet three times a year to check each other's security processes and draft recommendations for greater security.
Continual optimisation of security levels
The Domain Name System (DNS) is a critical infrastructure. It links Internet addresses with the servers hosting the associated websites. Should it be hacked or fail to work for any other reason, many areas of day-to-day life in Switzerland would practically grind to a halt. Payment transactions and large parts of the public transport network are just two examples that would be hit hard by a breakdown. SWITCH works to protect the DNS against downtime and continually optimise its security. Its efforts regarding security are bearing fruit: .ch domains are among the most secure throughout the world.
A registry is an organisation that centrally administers the operation of a country's Domain Name System (DNS). In particular, it is in charge of registering the country's domain names. Examples include nic.at in Austria and denic.de in Germany. SWITCH is contracted by OFCOM in Switzerland to register domain names ending in .ch and by the Office for Communications in the Principality of Liechtenstein to register domain names ending in .li.
Contact for media representatives
Roland Eugster
Tel. +41 44 253 98 77
Jan 6, 2022 Greater protection against fake websites
Jul 15, 2021 A quantum leap in cybersecurity
Feb 17, 2021 Quad9 moves to Switzerland
All media releases
news_index.html@prod.switchwww.ch


The main intent behind a study pieces of paper is usually to educate students more about their topic or process than the manual offers. When you perform a study paper you have to place considerable time into gathering information from all of the around, such as from companies, the web, periodicals and even more. Study papers are also used to create your skill to accumulate information and also to develop your ability to offer the data that you have compiled in ways that is understandable and expert. Effectively, we could establish that study paperwork are important. But that doesn't get them to entertaining. In reality, they may be horrible, particularly if you have plenty of personal issues, a great deal of scientific studies and a lot of issues to manage. The worst thing you will need on your own palms at the moment is an task that will lower your marks whenever you don't have the time for you to total it correctly. Our investigation papers writing support could get your assignments accomplished for you whenever you don't get the a chance to do them on your own.
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text:
GamesVideo Games
Elden Ring wins Game of the Year at The Game Awards 2022
Definitely a deserved win!
After getting rave reviews and impressive sales, Elden Ring caps of the year by winning Game of the Year at The Game Awards 2022.
Aside from winning the night's biggest award, Elden Ring also took home three other awards, including Best Game Direction for Hidetaka Miyazaki, Best Roleplaying Game, and Best Art Direction.
Elden Ring being the GOTY winner is deserving in our opinion, as it is easily one of the best games we've played not just this year, but in the last couple of years. This opinion is also shared by nearly all of those who reviewed and played it. The game's massive success is also a testament to this.
While Elden Ring is the winner of the night's biggest award, God of War Rangarok is the title that took home the most number of awards. Specifically, Ragnarok won Best Narrative, Best Score and Music, Best Audio Design, Best Performance (by Christopher Judge as Kratos), Best Action/Adventure Game, and Innovation in accessibility.
The other big winners of the event include Stray and Final Fantasy 14 which took home two awards each.
As always, The Game Awards 2022 saw lots of big announcements, including Armored Core 6, the release date of Final Fantasy 16, and more.
Genshin Impact wins Players Voice Award after week-long online feud with Sonic Frontiers
The Callisto Protocol: Here's Why You Should Play It


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Resources for pastors and their congregations.
Pastor's Car Exemption
In 1987, House Bill 1041 was passed to exempt from taxation vehicles owned by the church and used by the pastor or pastoral staff. Found in the ACTS OF ASSEMBLY [VA., 1987], Section 58.1-3617, it reads:
"Motor vehicles owned by churches and used predominantly for church purposes, are hereby classified as property used by its owner for religious purposes. For purposes of this section, property of a church, religious association or religious denomination owned in the name of a duly designated ecclesiastical officer or of a trustee shall be deemed owned by such church, association or denomination."
This allows for some personal use of said vehicle while maintaining the tax exempt status.
Incorporation of Churches
Virginia is one of two states that do not require churches to incorporate (the other state is West Virginia, which probably did so because it used Virginia's constitution as a basis for its own). In fact the Virginia Constitution originally forbad churches from incorporating. This principle came from the influence of Baptists in Virginia, who objected to state involvement in the church. They felt that having a state charter meant that the state would have some involvement in and control over the church. This was completely unacceptable to the Baptists. This situation lasted into the twentieth century when some ministries wanted to incorporate all of their various ministries under one umbrella entity.
In Virginia when a pastor or the deacons of a church sign legal documents for the church, they are signing on behalf of the church and not themselves personally. They are not personally liable for actions that the church takes. This is just as if the church was incorporated. For example if men in the church sign on behalf of the church to borrow one million dollars and the church defaults, these men are not responsible. The individual church members are not responsible. The church is responsible as an entity. The only way that the individuals who borrowed the money would be held responsible is if they took the action without the approval of the church. Therefore, you should be sure to take minutes in the business meeting to verify that the action was done with the approval of the church and on behalf of the church.
If a church decides to incorporate, then it must pay to have incorporation papers drawn up and pay the yearly incorporation fee to the State Corporation Commission to maintain its incorporation status. The decision to incorporate or not to incorporate should be made by each individual church.
Sales and Use Tax Exemption for Churches & Form ST-13A
Requirements for Nonprofit Churches
Legislation passed in the 2004 Virginia General Assembly (House Bill 515 and Senate Bill 585) provides two options for nonprofit churches to request a retail sales and use tax exemption. Nonprofit churches may either continue to use the self-issued exemption certificate, Form ST-13A, or apply to the department for a tax-exempt number.
Option 1: Form ST-13A
Code of Virginia Section 58.1-609.10(16) allows nonprofit churches to use the self-issued exemption certificate Form ST-13A. Churches electing this option are entitled to the sales and use tax exemption available under the law as it existed on June 30, 2003. Title 23 of the Virginia Administrative Code (VAC) 10-210-310 provides an exemplary listing of taxable and exempt purchases for nonprofit churches. Over the years the exemption has been expanded to include: church bulletins, programs, newspapers, and newsletters distributed outside the church, gifts distributed outside the church, baptistries, food, disposable serving items, cleaning supplies, and teaching materials used in the operation of a camp or conference center that are used in carrying out the work of the church. The 2006 the General Assembly further expanded this exemption to include tangible personal property used for recording and reproduction services. This would include video recording equipment, microphones, and players. Beginning July 1, 2007, churches may purchase tangible personal property used in caring for or maintaining property owned by the church, including, but not limited to: mowing equipment and building materials. The church may not contract with a person or entity to have building materials installed in the public church buildings used in carrying out the work of the church and its related ministries. This would also include, but is not limited to: worship services, administrative rooms, kindergarten, elementary, and secondary schools.
Option 2: Tax-Exempt Number
Code of Virginia Section 58.1-609.11 provides a broader exemption to nonprofit organizations and churches seeking a sales and use tax exemption. All exemption criteria under Code of Virginia 58.1-609.11 must be met to qualify.