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Return to: Home > News > Tax > International tax agreement welcomed but worries over implementation linger
International tax agreement welcomed but worries over implementation linger
Author: Isabella Grotto
Published: 4 Nov 2014
The signing of a multilateral competent authority agreement enabling automatic tax exchange by 51 jurisdictions worldwide has been heralded by observers as a step towards international tax transparency.
Signed last week, the multilateral agreement marked the first ever of its kind and detailed both the nature and timing of the information exchanges. With 39 attending, the signing ceremony constituted the largest ever gathering of ministers aimed at joint action on tax evasion, according to the OECD.
The agreement is based on Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters, drafted jointly by the Council of Europe and the OECD in 1988 and described by the Conventions as "the most comprehensive multilateral instrument available for all forms of tax cooperation to tackle tax evasion and avoidance, a top priority for all countries."
The Convention was last amended in 2010 to reflect the G20's April 2009 London resolution to both open it to all countries, including developing ones, and align it with existing international standards on the exchange of information on request.
The signing of the multilateral competent authority agreement, allowing early adopters to begin sharing data by September 2017, was welcomed by observers across the industry.
The International Chamber of Commerce (ICC) said it welcomed the agreement and described the development as "an important milestone for the international tax reform agenda."
ICC Commission chairman and global head of tax at engineering giant Siemens said: "The fact that 51 countries are able to agree on and conclude to these principles proves that international alignment in tax-related matters is not impossible.
"From the perspective of the business community, international consistency is an important prerequisite to avoid double taxation - a phenomenon still widely unresolved and a major obstacle to cross-border business," he added.
KPMG UK financial services tax partner Tom Aston praised the development as a "groundbreaking agreement" and "another step towards global transparency in tax affairs."
However, he warned, short timeframes would leave countries facing significant implementation struggles. "Now that the Multilateral Competent Authority Agreement has been signed, there will be a race against the clock for both governments and financial institutions to meet the ambitious timelines," he explained.
For governments, this is likely to mean enacting legislation and regulation, while for financial institutions the primary challenge lies in "working hard to get customer due-diligence procedures in place by 1 January 2016," added Aston.
Others expressed similar caution. Having campaigned for automatic tax information exchange "for years", the Tax Justice Network, praised the development, but cautioned that the absence of notable signatories, including the US, meant there was still a lot of work to be done.
"It [the United States] says that it's got its own system - the Foreign Account Tax Compliance Act (FATCA) - which it claims is equivalent. But this is a big problem, notwithstanding the problems with having two different systems out there up and running," the TJN said in a blog post.
"The United States is keen to get other countries to provide it with information, but not quite so keen on sharing information (though it does share some)," it added, "Tax haven USA is alive and well." It also mentioned Bahrain, Cook Islands, Nauru, Panama, and Vanuatu among a number of jurisdictions that have yet to outline a timeframe for signing up to the agreement.
PwC UK has the highest gender pay gap among the Big Four at 43.8%

redpajama_set_name: RedPajamaCommonCrawl


As an engineer with no direct sales experience, I've always wanted to learn more about how to turn code into cash, but wasn't sure where to start. A few months ago, I got an invite to SalesConf, an affordable sales conference with a great speaker lineup. I bit the bullet and signed up, and I'm happy to say that I learned a ton. While the conference was targeted at SaaS startups, many of the lessons are broadly applicable.
This post is a collection of my notes from the conference, which was held last Friday.
You need a sales process -- don't just wing it, or expect your initial sales employees to just figure things out on their own.
Your pitch should be simple and clear, and tailored to the prospective customer you're talking to.
Know what you're looking for in an ideal customer and an ideal salesperson.
Measure everything. Analyze the data for your best customers and look for patterns. Go out and find more customers who fit those patterns.
Specialize and do 1-2 things very well instead of doing a lot of things poorly. This advice applies both to team efforts and to individual efforts.
There are many great software tools for salespeople and marketers (links throughout the notes). Use them.
When your company is small, you don't have the bandwidth to handle a lot of potential customers, so identify your ideal customer profile and focus on companies that fit that profile.
Ask customers to pay for up-front development (for new products) and custom development (for enterprise PoCs).
Your first sales hire needs to be a great salesperson and to be able to build out a team. Don't settle for just one of those two skills.
Understand the milestones that lead to sales and customer success, then work hard to lead customers to those milestones.
Ok, on to the notes! If something doesn't make sense, it's my fault and not the speakers'.
Speaker background: Aaron spent 2002-2006 at Salesforce, where he built out the outbound prospecting team. He is also the author of Predictable Revenue.
Aaron talked about common sales mistakes and how to fix them.
Indicators of this mistake include high (>10% per year) churn on the sales team and/or missing your goals. You need to have a process in place, be able to describe your ideal customer, etc.
Corollary: at large companies, missing quotas is often blamed on salespeople, who are then fired and replaced. But if recruiting, training, and other processes remain the same and quota continue to be missed, the problem is with the processes, not the salespeople.
When people are confused by your pitch, they default to saying "no." Don't pitch your product as a kitchen sink or ask your prospective customers what features they want. Instead, try to understand each customer's problems, then give a very focused, targeted pitch which makes it easy for them to make a yes/no decision. Confusion always defaults to a 'no' reply.
Make the pitch about what customers want. They don't care about what you do, they care about what you can do for them. For example, don't talk about your "scalable platform," because a prospect won't care; they only care that you can solve their specific problems.
Instead of telling someone what you do from your point of view, pretend they asked you: "How do you help customers?"
Review your own pitch. For each bullet point, ask yourself, "so what?" or "what's so great about that?" Your answers are what you should be pitching to prospects.
Selling a feature: "This is a drill."
Selling a benefit: "You need to put a hole in the wall, and this drill makes that possible."
Selling an idea: "You'll be happier if you can cover your walls with family photos, and this drill makes that possible."
It's less common today, but the way people used to think about growing sales was "I have 10 salespeople, and I need to double sales, so I'll double the number of salespeople." The real lever is lead gen. If you have great sales but terrible lead gen, you'll struggle; if you have great lead gen, you can mess up the sales process and still succeed.
3 types of leads: seeds (word of mouth), nets (marketing), and spears (outbound sales).
Improve referral rates by hiring customer success reps. Happy customers will recommend you to others.
You should hire a customer success manager (CSM) by the time you have 5-15 people, and should have one CSM for every $1m-$2m in annual revenue.
Triggers for having a CSM engage a customer: support/help desk interactions, billing/payment history (i.e. someone is paying on time), survey feedback, engagement with marketing materials, levels of usage of the product and specific features.
GainSight offers great dashboards for customer success management.
Just like the VP of Sales has a sales quota, the VP of Marketing should have a lead quota (with some balance of quantity vs. quality).
Most important metric to track: lead velocity rate. This is a measure of how much qualified pipeline is being created each month and helps you estimate growth/company health. Ideally, the velocity is high and growing every month.
Make your marketing emails personal. Messaging that sounds more human gets much better results. For example, use text emails instead of HTML with a lot images, and include a one-sentence story about yourself (even if it's something trivial like "I just finished my coffee and wanted to send this to you.") This advice is probably simplest thing you can do to make your marketing better.
Your funnel should be to identify target customers, prospect with cold emails/calls/appointments, then start the sales cycle on qualified leads. For example, 1000 emails => 100 calls => 20 appointments => 15 sales qualified leads, each worth $50k/year.
Common sales email fails: too long, confusing/lots of jargon, filled with lies, boring, vague calls to action. Aaron's mantra: "make it simple to understand and easy to answer."
If you're vague, like "let me know the best way to reach you," it's easy for a recipient to not respond. Simple, specific questions are much more likely to get answers. For example, "Are you free Thursday at 3pm for a phone call?" Even if the reply is 'no', at least you've gotten the prospect talking.
Keep it short. Relevant HubSpot study result: the highest response rates were for emails that are 300-500 characters (1-4 sentences). Keep emails personal, but take out filler material. Don't beat around the bush.
Salespeople often avoid prospecting because they're either not good at it or don't like it.
Over time, you want inbound and outbound salespeople who qualify leads, account execs who close sales, and customer success managers who increase the value of existing accounts.
If salespeople own the entire process, customers get horrible service because salespeople focus on deals they're trying to close that month, and prospecting and customer success suffer.
Most marketers try to do too much (webinars, events, white papers, etc). It's better to do a few things very well instead of a lot of things poorly.
Specialization leads to predictability: you will get insights on what works and what doesn't, better scalability for each layer, and a talent/farm team system where you can hire more junior people and help them grow into more impactful roles. You will struggle without specialization.
For some parts of the process, outsourcing can be effective if done right. See: LeadGenius and Carburetor (Aaron's company).
Salesperson churn is usually due to unrealistic quotas, poor management, or lack of coaching. It's rarely about compensation.
Speaker background: Lincoln is a customer success evangelist at Gainsight, which offers products for customer success management. He also has a great blog called SaaS Growth Strategies.
Tip #1: Even if you don't have enough customers for meaningful data right now, you need to start collecting now.
Tip #2: Focus on your ideal customer. Founders are often afraid to do this because they have a fear of missing out on other customers, but in the early days, you don't have the resources to handle everyone, so you may as well be choosy.
Ideal customers have 7 key attributes: ready to buy, willing to buy, able to buy, will get value/success out of using your product, profitable (you can make money off of selling to them), have expansion/upsell potential, and have advocacy potential. Lincoln focused on the last 4 attributes during his talk.
Get access to your customer data.
Find existing customers who match your situational criteria.
Look at all of the data you have for those customers: which product features do they use? What industries are they in? How many employees do they have?
Look for patterns among customers who match the profile you're looking for.
Use those patterns to find new customers who match your profile.
Basically, find your most successful customers, then try to find more customers who are just like them.
Customers who are the most profitable. Data to look at: on the cost side, look at fully-loaded customer acquisition cost (ads, sales time, trials and POCs, cost of converting from free to paid). Include post-sale costs and ongoing support costs. On the revenue side, look for high lifetime value, long term contracts, increasing usage/purchasing of add-ons over time, and low support costs. Also look for short sales cycles.
Customers whose accounts grow over time. Data to look at: intra-company virality (land and expand), roles/departments of initial purchasers within the company.
Customers who are your biggest advocates. Look for: companies that speak at your events, participate in your case studies, refer customers directly, provide testimonials, etc.
In general, customer success is a prerequisite for each of these customer types. That is, if customers are not getting value out of your product, they are not going to increase their spending, advocate for you, or be profitable for very long.
Speaker background: Bridget is VP of Sales at Yesware, which offers email-based tools that make salespeople more efficient and more effective.
Everyone wants to be a peak performer, but how do you increase each person's probability of success?
Need to hire A players. If the team isn't exceptional, then other exceptional people won't want to join.
Need a great system. "A great assembly line comes before a high quality car."
Just like you expect salespeople to know ideal customer profiles, you should know the ideal sales rep profile (which might change over time). For your first hire, the ideal rep is probably someone who is both a great individual contributor and a great team builder -- not just one of the two.
You can't just hire people and then expect them to hit the ground running. You should have a training plan for making reps more successful. This plan can include content you create, or a collection of public content like blog posts and videos. Regardless, you shouldn't expect people to come in and just 'figure it out'. You don't have to teach people everything at the beginning, but you need to provide enough for them to get started.
New reps should know what to expect in terms of what they'll be working on, their works hours, quotas and goals, attitudes, etc.
Involve the rest of your team in onboarding (via training, mentorship, social events, etc). The more the whole team is involved, the more everyone feels vested in the entire team's success.
Onboarding is not a one time event, it's an ongoing commitment.
Q: Thoughts on commission-only vs. commission + salary?
Speaker background: Tim is the CEO of Tint, which lets you display social feeds anywhere.
First 10 customers: LinkedIn direct targeting. Used Rapportive hack to guess emails.
Change your LinkedIn settings to let people see when you've viewed them. Occasionally, people you view might contact you.
Charging early makes you seem valuable from the get-go. Release a beta version of your product and your business model.
Charge more. People are afraid of charging because they want growth and usage. However, charging more lets you quickly figure out who your real customers are, the ideal customer profile, etc.
Charge based on value, not cost. Ask customers, "if you built this yourself, how much would it cost?" Charge based on their answers. Tim used Qualaroo on the pricing page to learn about what customers wanted.
You need a distribution strategy. Ask: where do your customers look for tools? In this case, Tint integrated with app stores, built WordPress plugins, etc.
Work on SEO for terms your customers search for. Add backlinks to landing pages within your product -- especially for non-premium customers. Those customers may not pay, but at least they will improve your SEO. Build up content on your blog, Quora, etc.
Set up as many lead opportunities as possible: after you resolve issues, give people discounts; set up drip campaigns; upsell people who use the product the most; etc.
Wufoo forms for inbound sales leads. Wufoo can track sources, which is handy.
Gmail for responding to form submissions.
Assistant.to for scheduling. Conversions were high because Assistant.to makes it so easy to book a demo.
For each inbound request, send a short email that basically says, "Here's a video describing the product, and here are a few times if you'd like to do a call with someone from the team."
Pipedrive to track the sales process.
When asking people to spread the word, offer pre-written email/Twitter/etc. templates.
Speaker background: Carolyn founded Betts Recruiting, which helps companies hire sales and marketing people.
After you attend a conferences or event: prioritize your follow-ups, make the follow-ups personal, and invite people out socially to form deeper relationships.
Use professional photos and descriptive titles on sites like LinkedIn. Make sure your profiles are fleshed out.
Google your name to see what others see when they search for you. Polish up all of the results that you have control over.
Create relevant, valuable content and share it widely.
Be active on social sites, blogs, etc. Make connections with readers, and with other writers.
Build relationships within your company. This is often undervalued. When people that you have good relationships with move on to other companies, they might be able to get you new clients or help in other ways.
Pay it forward. Send referrals, connect people, compliment people to others, etc. The more you do that (in a genuine and honest way), the more people will want to work with you.
Speaker background: Ilya is the cofounder/CEO of MixRank, which helps sales teams automate lead prospecting (i.e. find new customers).
MixRank has grown dramatically over the last year. Ilya talked about how the company did that while spending time on sales, but not on marketing.
Main theme: you don't need marketing when you're starting out. If you have a product that costs more than a few hundred dollars per month, you don't need marketing, but you will need sales. Blog posts or SEO are helpful, but they're not required. In fact, at a typical company, 80+% of closed deals come from sales, not marketing.
In the past, qualifying criteria included attributes like job title, company size, location, and firmographics. Today, it's also possible to use tech signals (what technologies does a company use?), social signals (who are they connected to?), fundraising signals, user activity (in freemium/trial product), etc.
The traditional way to qualify a lead is linear: go through a list of leads and qualify them one-by-one. Today, you can take a more lateral approach: find reasons to say 'no' to most prospects and only focus on the perfect customers. When you're big, you want to add as many customers as possible. When you're small, you don't have enough bandwidth to sell to everyone, so just focus on the customers who are the lowest hanging fruit/the easiest to sell to. You can address other customers as your team grows.
Think about who your ideal customers are, then figure out what they have in common. Some company attributes to consider: industry, location, funding level, and technologies used. Purchase attributes: seniority, title, and dpeartment. To generate more ideas, first look at common attributes among your own customers, then among your competitors' customers, then among your partners' customers.
Q: How do you find someone's email address?
A: Use Google/Twitter searches to find people at the same email domain and see what kind of email address convention they use. Then try that convention for other names at the same domain. toofr is a handy tool for this kind of stuff.
Speaker background: Josh used to own a brick and mortar business, then went into consulting, then recently moved into SaaS where he has successfully pre-sold products before building them.
Most businesses fail because they build something that's not wanted. Often, they start building too early and start selling when it's too late. One solution is to sell something before it exists.
Two key topics covered in the talk: believe you can sell something before you write a single line of code; apply this process to create your first product, or to add new products to your business.
Ideas come from problems. Good ideas come from problems of people who have lots of money for solutions.
So, pick a market that has people with money (dentists, engineers, etc.), and ask those people about their problems. You can just call or email them. You can use a very simple script like: "Hey, I saw your website and really liked ______. My name is ______ and I'm reaching out because I'm doing research on what problems lawyers are facing. Can you tell me about a challenge that you face? I'd love to hear back, even if it's just once sentence."
Email dozens of people a day until you have enough data.
If you already have a company, ask your current customers about their problems.
Is the problem you're thinking of solving universal? Keep emailing and talking to more people until you're sure the answer is 'yes'.
Remember that you have to deliver if pre-selling works!
For wire-framing, Josh uses Keynotopia. For demos, he uses join.me and Skype.
After incorporating feedback, invite users to pre-pay to become early adopters. Given them incentives like the ability to be involved in product development and discounted pricing for life. Offer bigger discounts and incentives for longer up-front contracts. For example, you might offer 6-, 12-, and 24-month contracts at 30% off the retail price. If someone signs up for the 12- or 24-month plans, you will give them an additional 2-4 months free. Note that the discount is for life -- the value of great customer advocates is worth more than the lost revenue.
First, launch to early adopters and build up case studies. Next, launch to the public. Josh has done this twice now (with clinicmetrics.com and clinicrise.com), and both products were funded with pre-sales.
Q: Beta customers often want different features, so how do you avoid feature creep?
A: This works best if you target people in the same industry or with same problem.
Speaker background: Armando build out sales teams at Google, Dropbox, and RelateIQ.
3 parts to this talk: defining your sales process, measuring success, and maximizing success.
"If a computer can do it, a computer should do it."
"If you do something twice, automate it."
The team should focus on tough problems that only humans can solve.
Use tools and integrations heavily because..
Reps do things faster, and that leads to more sales closed. For example, contacting someone within an hour of them singing up can double the close rate!
Tools help reps remember things so that their brainpower is freed up for other tasks.
Tool usage results in cleaner and better data.
Tools improve visibility into what's going on in the company.
Isolate leading indicators for those milestones. What makes them happen?
Milestones to measure: white paper downloads/engagement (see doxIQ), trial usage, customer satisfaction, renewals, upsells, etc. In general, measure everything. Identify the 3-5 metrics that drive your business. For RelateIQ, it turned out that trials and the brands of existing customers were among the key growth factors.
Churn is a bad metric to measure (e.g. you might lose 10% of your customers over the course of a year, but be making 2x the revenue with the customers who stayed -- the churn metric looks bad, but your revenue actually grew dramatically). Instead, measure cohort growth over time (ACV by cohort).
Adjacent orgs/teams within the same company.
Random statistic from the talk: 15x close rate (!) for RelateIQ if someone from RelateIQ connects with a self-service client -- even if it's just for a short chat.
Another lesson specific to RelateIQ is that most people sign up if they've imported data during the trial, so imports receive a lot of focus.
The recurring theme: figure out what makes people sign up and stay, and then focus on that relentlessly.
Most sales orgs are set up like a production line: BD reps get leads, account execs close them, and customer success managers (CSMs) make sure those customers are happy.
RelateIQ sets people up in "pods" with a biz dev person, a junior and a senior account exec, and a few CSMs. By setting the system up so that the same sets of people keep working together on accounts, accountability goes up. Pods also make it easier to create career progressions. For example, a junior account exec can move to a new pod as their senior account exec.
A: It's common to give discounts to enterprise, but Armando thinks it's better to go the other way: lower per-seat prices for small customers, higher prices for bigger companies. This could either be done with different license tiers, or with decreasing discounts as company sizes increase.
A: Free makes sense if it's winner take all, or if users don't get immediate value from using product, or if the end user and the decision maker are different. However, there are many situations where not offering a free tier makes a lot of sense -- it depends on the industry and the product.
Speaker background: Nick organized Sales Conf and used to be a prolific blogger. He grew one content site to 1.4m uniques per month.
The power law applies to articles. Nick has written 3,500 articles, and 25% of the total page views came from the single most popular article. Given that dynamic, it makes sense to work as hard as possible to produce a hit.
Backlinko, Videofruit, and Nick's personal site are all great resources for content marketing.
Uses Google search suggestions for relevant keywords and ideas. For example, if you're writing an article about Facebook, check which c Google suggests for "facebook a", "facebook b", and so on.
Buzzsumo is a great resource to see what's shared by topic/domain. Look for patterns and inspiration.
Find a great, heavily-shared article and use the Skyscraper Technique to build something even better.
Follow Copyblogger's suggestions for magnetic headlines.
Invite people to do something (share/subscribe/comment/etc) at the top and bottom of every page.
Speaker background: Danielle is the cofounder/CEO of Mattermark, which provides private company research, prospecting, and tracking. Prior to Mattermark, she was the Director of Marketing at Twilio.
Danielle told the story of how Mattermark reached its first million in sales in the course of a year. The talk was more storytelling than bullet points, but highlighted many valuable lessons.
When you're selling a brand new product, you need to have very, very high expectations. Because you don't know how high to set your goals, it's easy to settle for sales that seem healthy but are actually suboptimal.
Making the first sales hire is scary.
The first sales hire needs to be able to run the whole sales process.
Upgrading from a spreadsheet to a CRM for tracking sales is a huge leap forward in effectiveness.
Lead velocity is more valuable than lead quality in the early days. If you have a ton of leads, that's a great asset for customer development.
Don't just go through questionnaires on your phone calls. You need to understand what your customers are looking for. A good technique is to spend the first 25 minutes of a 30-minute sales call engaging a potential customer, building rapport, and understanding their problems, then spend the last 5 minutes demoing just the product features that they would appreciate. That's a lot more effective than pitching the product in the same, general manner to every prospect.
If a potential lead isn't a good fit right now, save your call notes for future reference. The person might be a better fit as your product evolves, and taking good notes will help you close in the future.
When hiring a VP of Sales for a startup, make sure they can function well in a small organization. Sometimes VPs from big orgs look great on paper, but are used to working with expensive tools and well-defined processes and a well-known brand. Those things rarely exist at small companies.
This was a panel Q&A session where attendees would ask the panel how to solve a specific problem.
Problem: in a previous business, selling was easy because there the product had scarcity built-in. In new SaaS business, that's not the case. How does one create feeling of scarcity -- especially without fiddling with pricing and discounts?
Fiddling with pricing and discounts is not a bad approach. It works.
Instead of discounts, offer more product for the same price (e.g. free upgrades/more features).
Understand customer priorities and what is urgent for them, then try to connect that to your product.
Problem: easy to get people on the phone, but they're rarely the decision makers. Often that's not obvious until well into the call. How do you quickly figure out who the decision maker is without offending the person you're talking to?
If you know who the decision maker would be (e.g. VP of Product), your emails can mention that that's who you're trying to reach.
Ask: "in the last 6-12 months, have you championed any tools? What was the process like? What can I do to help with that?" This doesn't hurt someone's ego and makes it easier for them to explain who needs to approve the purchasing decision.
If you know what you need to get the deal done, you can give the prospect a checklist so that they know who else to invite to the calls.
Treat the prospect as one of several decision makers. "After you approve, is there anyone else who needs to be involved? If you need to present to a team, what concerns might they have that I can help you address?"
Problem: Product is truly scarce and can only be sold to a certain number of customers. How do you maximize profit/make sure you pick the best customers?
Tell prospects that supply is limited and you want to sell to the people who get the most use out of the product, so you want to determine how much the product would help the prospect.
Make prospects go through some hoops in order to demonstrate their level of interest.
Problem: Sometimes sales cycles take a very long time, especially at big organizations. What can be done to address this?
Ask the potential customer what the process is on their end. For bigger companies with complex processes, ask if you can do some steps in parallel.
If you have the flexibility to set a unique price for each customer, ask them what a reasonable time frame would be, then offer a discount that incentivizes them to stick to that time frame. ("You said it should take 3 months? I can give you a 10% discount if it's done within that time frame.") People aren't put off by this and it makes them hustle more.
Problem: When selling to larger companies, they often want custom work done before committing to a contract. How should that be handled? How should the custom work be priced?
Create scarcity for custom work. You can say something like, "we're very successful with small companies and are now moving to larger deployments. We're doing to work with 10 partners, and we want to work with the companies where this would make the biggest impact on success. If this turns out to be a good fit, you can put down a refundable deposit to be part of our early access program."
Note #1: note the use of 'partner' rather than 'customer'.
Note #2: note the use of 'early access' (which sounds exclusive) rather than 'beta' (which sounds buggy).
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Preview: Forest V Brighton
This fixture kicked off the whole shebang back in August on that barmy Friday night. We thought it would be interesting to look back on what's changed since then for both clubs.
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Back in August, we asked David Hartrick- football book publisher, In Bed With Maradona guru and Football Fives Podcast rabble rouser and Brighton fan - about his club. It's fair to say that he wasn't optimistic:
When asked about Brighton's weaknesses, his answer was prescient:
We need width, better defensive options and goals, goals, goals. We have bodies in so the pressure won't be on the *ahem* limited Chris O'Grady to be our main striker, there are those who don't want him anywhere near the match day squad in truth, but we have to create more, concede less and as a minimum look like scoring. Simple...
Brighton were clearly glad to see the back of Chris O'Grady. While a willing worker and all round nice guy, his contribution has been sporadic.
It's fair to say that Brighton's success this season has come as something as a surprise. When asked "Where will Brighton finish this season?", this was his response:
I'd chop dead bodies up to finish top half in a relatively trouble-free season. I fear we may be (for me, Clive) in and around relegation for most of the year. I'll split the difference and say 18th. Bobby should be worth 20 points alone, he said convincing no one, least of all himself.
The Bobby in question here is obviously Bobby Zamora.
Brighton currently sit third in the table, snugly placed in the play-offs and not without a shout at automatic promotion. Have a look at their squad and you may be forgiven for uttering 'Who?' as you scroll through the names. The Sami Hyppia experiment failed spectacularly but with the appointment of Chris Hughton and a few tweaks here and there, the club is now reaping the rewards of a sustainable approach.
The club has been careful to operate within FFP regulations and confirmed their compliance with such for the 2013/14 season. Given this, it seems perfectly fair that the club expressed disappointment with QPR for breaching such rules.
Brighton are an example of a club backed by a wealthy individual - Tony Bloom - but operating within FFP guidelines. The excellent Swiss Ramble produced a detailed analysis of the club's finances here. Here are a few interesting conclusions:
Looking at how Brighton have used these funds since Bloom took charge, the majority (£153 million, or 72%) has gone on investment into infrastructure (including £103 million on the stadium and £32 million on the training centre), while £45 million (21%) has been used to cover operating losses. Any spending on new players has essentially been self-funded in this period by player sales.
Being so dependent on one individual can be a concern, but Bloom comes from a family of Brighton supporters: "I have absolutely no intention of selling. I think I will be here for many years to come."
He continued: "Our ambition remains for the club's teams, both men and women, to play at the highest level possible – and as chairman (and a lifelong supporter of the club) I will do everything I possibly can to achieve that and I remain fully committed to that goal."
A holistic approach to the club as a whole seems to be Tony Bloom's aim. He is also looking to incorporate and invest in the women's team, which is to be applauded.
Although unhappy with the shifting goalposts regarding FFP restrictions, he is prepared to abide by them and is planning accordingly, notably by investing in infrastructure:
The current rules will continue to apply for the 2014/15 and 2015/16 seasons (though the maximum allowed loss is increased to £13 million from the second season), but will change from the 2016/17 season to be more aligned with the Premier League's regulations, e.g. the losses will be calculated over a three-year period up to a maximum of £39 million.
Although Bloom said that the club was "not entirely happy" with the increase, he did concede that the change "does provide us with greater flexibility and the option to compete with those clubs benefiting from parachute payments."
FFP encourages clubs to invest in youth development, which is an area of focus for Brighton. The splendid new training centre ("the best I've ever worked in", according to Hughton) has resulted in the awarding of the important Category 1 academy status and will ultimately help develop players that can push for the first team.
Forest's Academy, whilst clearly producing some talented players and achieving success, remains Category 2. It achieved this status in 2013.
All of which goes to suggest that success can be achieved through long term planning and within FFP requirements. Perhaps it doesn't require a miracle to be successful in this league. Brighton's achievements suggest that it can be done within FFP guidelines.
Thanks to David Hartrick and Daniel Storey for the review way back in August. Both grace the excellent Football Fives podcast, which if you haven't listened to, are missing out on a real treat. Storey always manages to include some reference to Nottingham Forest in there in an effort to counteract Hartrick's Bobby Zamora references. You really should listen to it.
The Swiss Ramble regularly analyses the finances of football clubs.The last one on Forest was back in 2011.


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Q: MySQL upgrade (5.5 to 5.7) I upgraded my MySQL version from 5.5 to 5.7 and in phpmyadmin I get this error message. I tried to reinstall and reconfigure it but I have still this problem. Can you help me? I am using Linux Mint. Thank you

A: It takes two steps.  You must upgrade from 5.5 to 5.6 and run mysql_upgrade, then do 5.6 to 5.7.

A: When you are upgrading best practice is to upgrade to the next available version i.e just upgrade from 5.5 to 5.6 using mysql_upgrade , you can do in place upgrade or you can take entire database dump and install a new service and restore the backed up database there.
and once you move to 5.6 upgrade it to 5.7 version.

redpajama_set_name: RedPajamaStackExchange


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StudyBoss » Dna » Wuthering Heights – Catherine and Heathcliff
Wuthering Heights – Catherine and Heathcliff
Murray Kempton once admitted, No great scoundrel is ever uninteresting. The human race continually focuses on characters who intentionally harm others and create damaging situations for their own benefit. Despite popular morals, characters who display an utter disregard for the natural order of human life are characters who are often deemed iconic and are thoroughly scrutinized. If only the characters of Emily Brontes Wuthering Heights were as simple as that.
Set on the mysterious and gloomy Yorkshire moors in the nineteenth century, Wuthering Heights gives the illusion of lonesome isolation as a stranger, Mr. Lockwood, attempts to narrate a tale he is very far removed from. Emily Brontes in-depth novel can be considered a Gothic romance or an essay on the human relationship. The reader may regard the novel as a serious study of human problems such as love and hate, or revenge and jealousy. One may even consider the novel Brontes personal interpretation of the universe.
However, when all is said and done, Heathcliff and Catherine are the story. Their powerful presence permeates throughout the novel, as well as their complex personalities. Their climatic feelings towards each other and often selfish behavior often exaggerates or possibly encapsulates certain universal psychological truths humans are too afraid to express. Heathcliff and Catherines stark backgrounds evolve respectively into dark personalities and mistaken life paths, but in the end their actions determine the course of their own relationships and lives.
Their misfortunes, recklessness, willpower, and destructive passion are unable to penetrate the eternal love they share. Heathcliffs many-faceted existence is marked by wickedness, love, and strength. His dark actions are produced by the distortion of his natural personality. Although Heathcliff was once subjected to vicious racism due to his dark skin color and experienced wearisome orphan years in Liverpool, this distortion had already begun when Mr. Earnshaw brought him into Wuthering Heights, a "dirty, ragged, black-haired child".
Already he was inured to hardship and uncomplainingly accepted suffering. Heathcliff displays his strength and steadfastness when he had the measles, and when Hindley treated him cruelly if he got what he wanted. From the very beginning he showed great courage, resoluteness, and love. Few have the audacity to be victimized (as Heathcliff was by Hindley after Mr. Earnshaws death) and find secret delight in his persecutor sinking into a life of debauchery which will undoubtedly cause his own death.
Not only did Heathcliff show his strength through Hindley, but also by following his personal goal of a life with Catherine Earnshaw. Heathcliff vanishes for three years to win Cathy over with his successes. He chose to fight a battle most would never attempt to begin. Heathcliff, being the survivor that he is, proved himself to be quite a gentleman. Nelly offers her impression when narrating, he would certainly have struck a stranger as a born and bred gentleman (130; ch. 14). Although Heathcliffs personality is so unusually and intensely strong, he does emit qualities rooted in ourselves.
His trials and tribulations only develop and exaggerate the darkness and violence inherited in not only Heathcliff, but everyone. However, Heathcliffs wickedness is entirely inappropriate and unusual. Without question he is brutal. The primal and universal darkness in Heathcliff must not be excused. The vicious manner n which he helps to destroy Hindley, kidnaps Cathy and Nelly, and brutalizes Isabella and Hareton, suggests that he is not born with the same primal and universal structure as everyday man, but some other disturbed quality.
For example, Isabella in a letter to Ellen wrote, Is Mr. Heathcliff a man? And if so, is he mad? And if not, is he a devil? (121; ch. 13). The antisocial menace now induces pain on his undeserving wife. In just a few chapters the reader identifies with Heathcliffs dark instincts, awes at his inability to feel compassion in certain instances, and becomes intrigued with his passion and undying love for Cathy. Lockwoods first impressions of this gentleman reflect the complex and contrasting images he presents simultaneously when he quotes, But Mr. Heathcliff forms a singular contrast to his abode and style of living.
He is a dark-skinned gypsy in aspect, in dress and manners a gentleman: that is, as much of a gentleman as many a country squire: rather slovenly, perhaps, yet not looking amiss with his negligence, because he has an erect and handsome figure; and rather morose. (3; ch. 1). Even the conflicting ideas his sheer appearance resonates result in a complexity. Heathcliff initially treats others with contempt and behaves antisocially.
Lockwood again offers, his reserve springs from an aversion to showy displays of feeling- to manifestations of mutual kindness. Hell love and hate equally under cover, and esteem it a species of impertinence to be loved or hated again (4; ch. 1). Behind all the hidden agendas, natural attributes, and wounds of external circumstances, the love of two kindred spirits prevails. In the end love conquers even a Heathcliff -after his soul has been cleansed with age and wisdom of the hate and distortion with which he has lived for decades.
Perhaps the evil that he once acted upon sprung not entirely from a primal root of evil itself, but from the upset of the natural processes of love. The reader leaves the story with the image of a passionate man whose soulful determination to die is startlingly inspiring. His apparent thoughts are of happier, more pure days returning, while staring out into a storm, searching for Catherine. Catherine Earnshaws iron will, immaturity, and quest for high-profile acceptance cause her character to star in the tragedy of a lost generation.
She is both loving and violent, gentle and passionate, affectionate and willful. Her turbulent and aggressive personality rivals only that of Heathcliff. Like Heathcliff, certain traumas experienced feed the fire of their passion, self-interest, and youthfulness. For example, she is the spawn of a man who says that because he cannot understand her, he cannot love her. Meanwhile, she finds the inner core and a profound connection with the stranger who enters her own fathers affection and her life so young.
While her brother feels dispossessed and threatened by Heathcliff, Cathy sees the dirty, gypsy boy a reflection of her own wild nature. Perhaps Catherine and Heatcliff never leave the self- absorption and recklessness of childhood because they are thwarted in their passion just before they become adolescents. Possibly, they prefer to look upon each other as a childlike mirror image, rather than to progress to the stage of adult-like confidantes. They never appear to feel sexual desire for others, and are prevented in discovering it in each other as well.
Possibly, they are emotionally trapped in their natural habitat- absorbing the savage beauty of the countryside while escaping adult mind games and romantic rules and procedures. The great tragedy in the book is when Catherine, in all her elegant refinement, attempts to grow up and marry an established man. With the exception of wealth and position, all is lost in this hasty decision. Catherine and Heathcliffs relations are further thwarted, and upon their long-awaited reunion, fireworks erupt. With straining eagerness Catherine gazed toward the entrance of her chamber, (140; ch. ) Nelly recalled.
Heathcliffs reaction is not surprisingly similar, in a stride or two was at her side, and had her grasped in his armsHebestowed more kisses than ever he gave in his life before(140; ch. 15). It is at this point that Cathy and Heathcliff differ the most. Remarkably, Cathy further displays her lack of maturity by attempting to make her beloved feel guilty that she is suffering, although it is caused by her own recklessness. The dramatic and anguished scene is described as, The two, to a cool spectator, made a strange and fearful picture (141; ch. 15).
Cathys gift of pain to Heathcliff and Heathcliffs ability to change her rationale in a brief dialogue suggest he is the most loyal lover. She submitted to the pressures of marrying a man for his position as Heathcliff changed his own life to be that man. However wicked Heathcliff becomes, he never betrays his dream and his own private vision of eternal bliss alongside Cathy, while she seeks a worldly success in the marriage of Edgar Linton for its own sake. Although they each acknowledge that they are unavoidably part of one another, solely Heathcliff is willing to face the consequences.
Only at the arrival of her death is she willing to surrender to the truth of her love. Catherine and Heathcliffs misfortunes, recklessness, willpower, and destructive passion are unable to penetrate the eternal love they share. However, love is hardly the main theme of the book. It is difficult and possibly wrong to consider Emily Brontes classic, Wuthering Heights, as a worldly book. As Romantic authors tend to look into mans inner nature, so did Bronte glimpse into the mind of Heathcliff and Catherine Earnshaw.
What she came up with however, is hardly a social commentary on the human mind. These are two unique characters that must exist only in a certain mysticism not found in Liverpool. The sincerely private relationship of Heathcliff and Catherine make no reference to any social convention or situation. In fact, it is doomed only when Cathy begins to be attracted to the mannerly ways and the social graces of Thrushcross Grange and is led to abandon her true nature. If not social classes, is the privacy of the human experience the theme of the novel?
Or is revenge the central and recurring idea? Is Bronte proposing that as humans we have the right to meddle with the cosmic, dark and questioning universe just as Catherine and Heathcliff manipulated with their own lovers and family? Perhaps it is simply a book about characters, each to his own, meandering through puddles, with cloudy morals and mistaken ideals. With a darkness within and beauty without, stumbling back and forth a two-mile stretch of land searching for something theyve had all along. Maybe its a book about reality.
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Good Intro To Wuthering Heights
Wuthering Heights Summary
The novel Wuthering Heights
Wuthering Heights, a story of love and vengeance
Analysis of Emily Bronte's Wuthering Heights
Wuthering Heights, Two Main Characters
Wuthering Heights – Short Analysis Essay
Brontes novel Wuthering Heights
Bront's Wuthering Heights
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My name is Rose, and I am originally from Zimbabwe. When I arrived in Canada, I was optimistic about finding a professional job because I had been employed in highly sought after companies and possessed what I thought was a broad based skill set. It was a shock when I arrived that the only jobs that I could find work in were in unskilled labour. I was referred to the Bredin Centre for Learning, where I was told that I would get help. Bredin advised me to have my qualifications assessed and also referred me to ERIEC for their Career Mentorship Program.
At ERIEC, I was paired with an amazing mentor, who was generous with her time and advice. She coached me on job search strategies, interviewing skills and because she had also immigrated to Canada, she empathized with my challenges. During the Mentorship program, I attended the Intercultural Workshops run by NorQuest College which boosted my confidence and made me understand workplace etiquette better. I also learnt effective networking strategies. I also met with other mentees and support networks and friendships blossomed because we shared experiences and encouraged each other.
I got a job while I was still in the ERIEC Mentorship Program but it was not in the sector I wanted to work, but I got to use a lot of my transferable skills. I took it, and I still continued to search for jobs in Human Resources on the side. I was happy because my mentor and ERIEC had restored my confidence and ability. Later on, I was able to find a job in my field and work as a Recruiter in a Placement Agency and find my work very fulfilling. I thank all the hardworking staff at ERIEC for walking this journey with me. I am also appreciative of my awesome mentor.


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est un daimyo de l'époque d'Edo qui gouverne le domaine de Yonezawa. À la tête du domaine durant les dernières années du shogunat Tokugawa, il l'entraîne dans les combats de la guerre de Boshin de 1868-1869. Après que la guerre a été perdue, il se retire en faveur de son fils Uesugi Mochinori et meurt en 1889.

Voir aussi

Bibliographie
 .
 .

Tozama daimyo
Personnalité de la guerre de Boshin
Ōuetsu Reppan Dōmei
Naissance en juin 1820
Décès en mai 1889
Décès à 68 ans

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After providing for the reserve fund as provided in Section 66, and for "funds towards co-operative education and training as provided in section 24A" [* Was substituted By MAH. XXIV of 1961] a society may set aside a sum not exceeding twenty per cent of its net profits, and utilize, with the approval of such federal society as may be notified by the State Government in this behalf from time to time, the whole or part of such sum in contributing to any co-operative purpose, or to any charitable purpose within the meaning of section 2 of the Charitable Endowments Act, 1890, or to any other public purpose.
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Hypocrisy and animal advocacy
Hypocrisy on the High Seas
In a new article published by the German newspaper, Die Welt, Australian philosopher and bioethicist Peter Singer attempts to shift the international debate over whale hunting and slaughter from protecting an endangered species to protecting whales as "social mammals with big brains, capable of enjoying life and of feeling pain – and not only physical pain, but very likely also distress at the loss of one of their group." In doing so, he turns the tables on Westerners who condemn whale hunting while continuing to support other forms of hunting, and to consume the bodies and secretions of other morally relevant 'factory farmed' beings. However, it is odd that he narrows the hypocrisy to consuming factory farmed beings. After all, animals bred, confined and killed in non-intensive conditions have as much an interest in avoiding pain, suffering and death as factory farmed animals, much less free-swimming whales.
Singer's basic assertion in this piece is that it is impossible to humanely kill whales, and thus whaling is unethical. It's hard to disagree with this statement, though whaling is unethical even if suffering could be eliminated, and it begs the question of whether it is possible to humanely kill other beings. Later in the article, Singer refers to sentience as a basis for extending moral consideration to other beings ("the wrongness of causing needless suffering to sentient beings is not culturally specific") but, unfortunately for some animals, he does not seem to view sentience as a sufficient characteristic for protection from being unnecessarily treated as a means to human ends. When it comes to the wrongness of unnecessarily killing sentient beings for our purposes, presumably without causing them suffering, Singer looks to their cognitive capacity, a characteristic that is irrelevant to whether or not they deserve moral consideration.[1]
Are some animals more equal than others?
While Singer maintains that an animal's sentience is sufficient for us to avoid unnecessarily causing him or her any pain or suffering, it is conceivable under his theory that unnecessarily killing certain animals could be justified. One gets the impression from his work that it does not harm some animals to be killed, assuming it is done painlessly. In his book, Practical Ethics, he states that there is
no single answer to the question: 'Is it normally wrong to take the life of an animal?' The term 'animal'–even in the restricted sense of 'non-human animal'–covers too diverse a range of lives for one principle to apply to all of them.[2]
Here he determines quite arbitrarily that sentience alone is insufficient for determining whether or not it is acceptable to kill animals in the normal course of events. For Singer, there must be some criteria other than sentience we must take into account when giving equal consideration to their continued existence:
Some non-human animals appear to be rational and self-conscious, conceiving of themselves as distinct beings with a past and a future. When this is so, or to the best of our knowledge may be so, the case against killing is strong, as strong as the case against killing permanently intellectually disabled human beings at a similar mental level.[3]
Singer basically layers cognitive capacities over sentience in order to determine whether or not it is morally acceptable for us to (painlessly) kill other beings. For Singer, the wrongness of (painlessly) killing animals derives from the loss of pleasure that it may involve, not ignoring an individual being's interest in continuing to exist. So, even if a whale could somehow be killed painlessly, it would still be wrong to kill her because she presumably has a sense of self, a sense of the future, and because any calves she had might suffer psychologically (and even physically) from the loss.
This theory is all well and good for cetaceans, primates of all species and probably most mammals, but what of beings with diminished, indiscernible, or simply no higher cognitive abilities? Do they not have an interest in continuing to survive? We can't say that they do, for that would be biologically and evolutionarily counterintuitive, regardless of their ability to conceive of themselves, the future, or any other cognitive characteristics. All sentient beings have an interest in survival, so any additional criteria are irrelevant.
Sentience: The basis for animal rights
Apparently Singer believes that non-rational, non-self-conscious sentient beings do not have an interest in continuing to exist, which justifies taking their lives for our benefit so long as it is done painlessly and so long as we replace such beings with new ones to continue experiencing pleasure in their stead, as if individual beings are somehow replaceable. He asserts that a "wrong done to an existing being can be made up for by a benefit conferred on an as yet non-existent being."[4]
First of all, if killing a being is wrong, as Singer states it is, shouldn't we avoid committing that wrong in the first place? Second, this statement suggests that the individual matters less than that individual's capacity to sense. As long as the sensations continue, the individual sensing them appears to be totally interchangeable.
How might we replace individual beings with like beings? Animals are not inanimate, insensate household furnishings you can replace at will with a quick trip to IKEA. In fact, it is this attitude toward animals that leads to problems like overpopulated shelters and rampant animal cruelty. Unlike furniture, sentient beings have a demonstrable interest in continued existence, whether or not they are rational and self-conscious, and so it harms them to end their lives, regardless of whether or not they are killed painlessly, much less "replaced" by someone else.
Even if we were able to find a suitable replacement, we would not permit the slaughter and consumption of a human being who lacks self-awareness and is irrational. This is not simply out of concern for such a person's familial attachments, nor is it due to species bias, though that may well be the rationale some individuals use. Ultimately the reason that we do not as a general matter permit the slaughter and consumption of such mentally incapacitated human beings is because we recognize that depriving them of further existence would harm them irrevocably.
By the same token, there is no justification for slaughtering and consuming nonhuman animals. As with human beings, their sentience is a sufficient criterion for us to also protect their interest in continued existence with a legal prohibition, or the basic right to not be treated as a means to our own ends.
Rights? What rights?
Of course, Singer rejects the existence of rights, beyond the term's rhetorical usefulness[5], so how are we to protect whales under his theory, much less any other beings? He does not prescribe any remedy, other than perhaps an intimation that a morally wrong activity such as whaling ought to be rejected by those in the society that perpetrates the activity, such as Japan. In turn, anyone who objects to whaling would be hypocritical not to reject the killing of any other rational, self-aware beings–such as pigs, cows and, yes, chickens–even if it were done painlessly. But what of those that continue to accept whaling or steak-eating as morally acceptable? Without prohibitions that ban the use of nonhuman animals as a means to our ends, such practices will continue, however unpopular various types use may become.
Many countries provide basic rights for humans to avoid this very problem. Most of us agree that it is wrong to treat humans as a means to our own ends. But because some people do not agree with us, we have passed laws as a means of protecting humans from such people. Any justification for failing to extend similar basic rights to any sentient nonhumans is arbitrary, as they too have a demonstrable interest in not being used as a means to human ends.
Which animals?
If basic rights are legislated on behalf of any beings, they must be legislated on the basis of their sentience, not their cognitive capacity. Otherwise the law(s) would unjustly exclude morally relevant sentient beings. By focusing on whales–and on their cognitive capacity in particular–we risk seeing such laws passed, creating a new, arbitrarily-derived hierarchy under which some sentient beings could legally be harmed.
Certainly we should not ignore the plight of hunted whales. But we must encourage people to see whales as representative of every sentient being, and to encourage an attitude toward all beings that is consistent with their attitude toward whales. We should be asking that every sentient being is accorded the right not to be treated as a means to human ends, not just those with big brains. Otherwise, we too are hypocrites.
[1] The point of this entry is not for me to sit behind a computer and take potshots at Peter Singer, but to critically assess his argument, as everyone should. Because this site aims to promote animal-friendly living, in particular living a life that is consistent with respecting the interests animals have in not being used as a means to human ends, it is my goal here to further clarify the positions animal advocates ought to be taking publicly if they intend to abolish animal exploitation.
I appreciate that Singer and others are attempting to turn the international debate over whaling into one that focuses on the moral problem of unnecessarily harming animals for our benefit, rather than merely the conservation of "natural resources". However, I am concerned about the repercussions of his exclusive approach. If we base our attitude toward animals on their intelligence, and not on their sentience, we risk leaving morally relevant beings out of the discussion, and that would merely perpetuate the speciesism we are attempting to end.
[2] Singer, Practical Ethics (Cambridge University Press; 2 edition, 1999) 131
[3] Ibid. 131-132
[4] Ibid. 133
[5] Herbivore Magazine, July 2007, Interview: Peter Singer
Posted in animal ethics, animal rights, sentience, whaling on May 22, 2008 by Eric. 2 Comments


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A Game of Thrones George R.R. Martin : PDF
Here is the first volume in George R. R. Martin's magnificent cycle of novels that includes A Clash of Kings and A Storm of Swords. As a whole, this series comprises a genuine masterpiece of modern fantasy, bringing together the best the genre has to offer. Magic, mystery, intrigue, romance, and adventure fill these pages and transport us to a world unlike any we have ever experienced. Already hailed as a classic, George R. R. Martin's stunning series is destined to stand as one of the great achievements of imaginative fiction.
Long ago, in a time forgotten, a preternatural event threw the seasons out of balance. In a land where summers can last decades and winters a lifetime, trouble is brewing. The cold is returning, and in the frozen wastes to the north of Winterfell, sinister and supernatural forces are massing beyond the kingdom's protective Wall. At the center of the conflict lie the Starks of Winterfell, a family as harsh and unyielding as the land they were born to. Sweeping from a land of brutal cold to a distant summertime kingdom of epicurean plenty, here is a tale of lords and ladies, soldiers and sorcerers, assassins and bastards, who come together in a time of grim omens.
Here an enigmatic band of warriors bear swords of no human metal; a tribe of fierce wildlings carry men off into madness; a cruel young dragon prince barters his sister to win back his throne; and a determined woman undertakes the most treacherous of journeys. Amid plots and counterplots, tragedy and betrayal, victory and terror, the fate of the Starks, their allies, and their enemies hangs perilously in the balance, as each endeavors to win that deadliest of conflicts: the game of thrones.
source: georgerrmartin.com
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Mándanos un mensaje
Copyright © 2020 Luis Gallo


Please join us in welcoming Sam Marks to the ABTA's ranks of Master Teachers.
I learned from some friends in high school. I started to play seriously when I went to college and found out that they had a bridge club.
How long have you been playing? Teaching?
I am still learning. Every hand is different.
Almost any book by Mike Lawrence. His book How to read your opponent's cards opened my eyes.
Drury. I like to open light in 3rd seat and Drury lets me stay low.
I've been teaching for 5 years.
My philosophy is bridge should be fun. If the students are not having fun then I am doing something wrong.
How often a week do you teach?
I use Pat Harrington's lessons from my beginners and intermediates. I develop my advanced class lessons by sitting down and creating hands that match the lesson. I frequently use Eddie Kantar Hands.
Yes. I teach at the Bridge Club of Atlanta on Roswell Road in Atlanta.
My club's website is www.bridgeclubatlanta.com or students can email me at sam@sammarksbridge.com.
Make sure that you don't try and teach too much in one lesson.
I love to read fiction, mostly Science Fiction and Fantasy, Mystery, and War novels.
And in closing, Sam wanted to add: Thank you to my friend Patty Tucker. She asked me about 5 years ago if I would volunteer to teach a class to her Juniors during the summer. I had never taught any class in my life but with Patty's encouragement, I gave it a try.
It changed my life. I enjoyed teaching the juniors so much that I asked her if there was a need for bridge teachers in Atlanta. Patty said absolutely and helped me get started. I had hated my job trading stocks but when I became a bridge teacher I loved my job.
I enjoy the teaching each and every day.


Holly Hughes started this "Best Food Writing" collection back in 2000 and has published a new edition every year since. And every year I grab the new one and devour it in a day or two.
Things this soup will not do: Win any beauty contests.
Things this soup will do: Warm you to your core on a cold day. Nourish you. Fill your belly. Leave you with an abiding sense of contentment. Wash and fold your clothes.
This is a tradeoff I can live with.


Big Sean stopped by The Breakfast Club to talk about his hit song, "I.D.F.W.U.," his relationship with Ariana Grande, his upcoming album, and more. Charlemagne asks him some dicey questions but Sean has definitely mastered the art of deflecting haha. Check it out and enjoy.


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Ken Coates has held various administrative posts at universities across Canada and in New Zealand, including serving as the founding vice-president academic at the University of Northern British Columbia. A recipient of the 2009 Donner Prize for his co-authored work, Arctic Front, Coates has been recognized by the Canadian Society for Civil Engineering and has received awards from the Manitoba Historical Society, the BC Historical Society and the Yukon Historical and Museums Association. As a Canada Research Chair and faculty member in the Johnson-Shoyama Graduate School, his research focuses on Aboriginal rights, science and technology policy and northern development.
Aboriginal Aboriginal Peoples Arctic Arctic Research Bill Morrison Brian Lee Crowley Canadians East Asia Education First Nations Greg Poelzer Idle No More Innovation International Centre for Northern Governance and Development Johnson-Shoyama Graduate School of Public Policy Ken Coates Ken S. Coates Klondike Macdonald-Laurier Institute MLI Natural Resources Northern Gateway Northern Governance P. Whitney Lackenbauer Post-Secondary Post Secondary Education Provincial North Public Policy Reddit University


text:
Sauce for the Gander by Jayne Davis
"A well-written novel, elegantly grounded in an England of the past. The historical setting is seamlessly woven into the plot, the central characters quickly spring into people of flesh and blood."
18th Century 1700s
I shall come clean right from the start and admit I was in two minds about reading this book—mainly because of the title. Also, the short description had me somewhat concerned: an earl to strong-arm his heir into marrying an impoverished nobody? In the 18th century? Hmm, I thought.
I am glad to report that my initial concerns were quickly proven groundless. Four chapters in and I was already invested in the well-drawn and engaging protagonists, both of them victims to the machinations of their callous and deeply unlikeable fathers. In Connie's case, one can—almost—understand why her father leaps at the opportunity of seeing her wed well above her station. In Will's case…well, let's just say Lord Marstone is the father from hell.
Usually, a historical romance ends with a wedding. In this novel, things begin with a wedding. They have never met before the day they speak their vows, and while Connie undoubtedly is the most vulnerable—she is, after all, a woman, a possession handed over from her father to her unknown husband—Will is as uncomfortable as she is with this whole business of wedding a stranger. Who wouldn't be?
While Will's relationship with his father is a frigid, thorny thing, he has memories of happier days, long summer weeks spent with his siblings and his loving mother while his father entertained himself elsewhere. So when his father forces him to wed, Will manages to extract one concession: that he and his bride be allowed to reside in the Devonshire home his mother loved the best, far from the overbearing earl.
Connie has no happy memories—her mother died too young. What little she knows of Will paints him as a carousing rake, a man who duels in the early dawn with the cuckolded husbands of his lovers. What he knows of her, she does not know, but worries he will dislike having a wife who enjoys to read and broaden her mind well beyond the somewhat limited interests a woman "should" have. But while she may have her doubts about Will, she immediately realises he is very, very different from his father, and that is something to be very grateful for—as is the fact that they will not be living in close proximity with her new father-in-law.
Hesitantly, the newly-weds establish some sort of relationship. Will shows restraint, Connie tries not to be overwhelmed, and in the manor of Ashton Tracey she sees the possibility of making a home. But there is some other game afoot at the little manor, a dangerous and illegal activity that soon comes to threaten not only their future, but also their lives.
This is a well-written novel, elegantly grounded in an England of the past. The historical setting is seamlessly woven into the plot, the central characters quickly spring into people of flesh and blood, and the plot is adequately convoluted. This is not a fast-paced novel—Ms Davis has an affinity for beautiful descriptive writing that at times slows things down. This reader does not mind. In fact, this reader very much enjoyed the atmosphere created by this talented author—so much so, in fact, that I have already acquired a new book by Ms Davis.
© Anna Belfrage
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Cover and Book of the Month


The hype over Justice's long-awaited third studio album has been crazy to say the least. After sharing the LP's first single "Safe and Sound" a few months back, the French duo has finally emerged again with more interesting content regarding the release. Earlier today Justice released the above cover art via their facebook, with the title "WOMAN." On top of this, Annie Mac's BBC Radio 1 show looks to be premiering a Justice track tomorrow judging by their website. Get hyped for more Justice soon and in the meantime stream their latest release below.


text:
Eau de vie () ist die französische Bezeichnung für aus Obst oder Weintrester destillierte Schnäpse. Verarbeitet wird eine Vielzahl von Früchten, am häufigsten Äpfel, Birnen, Mirabellen, Pflaumen, Kirschen und Himbeeren.

Sofern der Obstbrand ausschließlich aus einer Fruchtsorte gewonnen wurde, wird er mit dem jeweiligen Namen der Frucht bezeichnet, z. B. "Eau de vie de poire" (franz. Birne). Gleiches gilt, wenn bei der Destillation von Weintraubentrester ausschließlich der Trester einer Rebsorte verwendet wurde. Das Destillat aus Weintrester wird auch als marc bezeichnet und ist mit dem italienischen Grappa vergleichbar.

Destillation
Vor dem Brennvorgang wird das zu verarbeitende Obst vergoren, teilweise unter Hinzugabe von Zucker und Hefe. Nach Abschluss der Gärung, wenn sich der in der Maische enthaltene Zucker vollständig in Alkohol umgewandelt hat, erfolgt die Destillation.

Die Destillation erfolgt entweder über direkter Flamme oder auch im Wasserbad (Bain-Marie), um die Verdampfung der feinen, flüchtigen Fruchtaromen besser zu steuern. Von den verschiedenen Destillerien werden unterschiedliche Typen von Brennkolben verwendet. Maßgeblich für die Qualität der Schnäpse ist, unabhängig von der handwerklichen oder industriellen Verarbeitung, stets die Qualität des verwendeten Obstes. Aus schadhaftem Obst lässt sich nur ein eher "rauer" Schnaps herstellen.

Herstellungsgebiet und Klassifizierung

Die regionalen Schwerpunkte der Produktion liegen für Obstbrände in Frankreich im Elsass, Jura und der Franche-Comté, Burgund sowie in der Normandie. Innerhalb definierter Anbaugebiete der Normandie tragen die Apfelobstbrände den Namen Calvados, außerhalb dieser dürfen sie nur die Bezeichnung "Eau de vie" oder "Eau de vie de pomme" (franz. Apfel) tragen. Das bretonische Pendant des Calvados ist der Lambig, auch nach seiner geschützten Herkunftsbezeichnung eau-de-vie de cidre de Bretagne genannt.

Die Produktion von Tresterbranntweinen ist mit unterschiedlicher Intensität in sämtlichen Weinregionen verbreitet, besonders im Elsass, Burgund und der Champagne. Die Eau de vie herstellenden Betriebe sind sehr unterschiedlich; es gibt sowohl handwerklich arbeitende, ländliche Kleinbetriebe, die zum Teil auch als ambulante Wanderdestillerien unterwegs sind, aber auch zu großen Getränkekonzernen gehörende Großbetriebe.

Die genannten Schnäpse gibt es in den unterschiedlichsten Aufmachungen, Qualitätsstufen und Preisklassen. Wichtig ist, dass sie, um das Fruchtaroma zu erhalten, entweder bei Raumtemperatur oder in einem mit Eiswürfeln ausgeschwenkten Glas genossen werden und keinesfalls zuvor im Kühlschrank gelagert werden sollten.

Eau de vie wird in der Regel als Digestif getrunken. Es wird jedoch auch als Pousse Café zum Kaffee genossen oder als Aromastoff bei der Herstellung von Backwaren oder Torten verwendet.

Literatur
 La Production et le commerce des eaux-de-vie de vin, de Roger Chaminade. Baillière. Encyclopédie viticole, 1930.
(Ouvrage sur la distillation : Charentes, Armagnac, marcs du Midi et de Bourgogne, Folle blanche, Colombard, Blanc-Ramé - Vins de distillation, alambics, conservation et traitements, régime fiscal).

Siehe auch
 Aquavit

Weblinks

Obstbrand
Essen und Trinken (Frankreich)


Twenty years ago we reluctantly gave up our Volkswagen Vanagon and sacrificed part of our self image along with the car that we loved so dearly. It needed just too much engine work to make it financially practical to hang onto it. We bought an SUV and over the years, I came to love it — though when we first got it, I had a terrible time finding it in parking lots. The VW bus had been so distinctive, I could come out of a store and immediately zero in on it in a crowded area. It was so difficult for me to differentiate the new one from all the others out there that once I even went so far as to try and put gas into someone else's car. It was a station that required payment in advance and I went into the associated convenience store and paid, came out and was fidgeting with the gas cap when a man asked me, "Just whaddaya think you're doing?!?!" "Putting gas into my car," I said with a shrug. "That is SO not your car," he replied testily. He was correct but if he'd waited a little longer, he could have gotten a free tank. A few months ago I ran into a familiar issue with that now ancient SUV when I was told it required a complete engine rebuild, not a financially responsible thing for a vehicle with hundreds of thousands of miles on it. So we bought a new SUV and I'm having the same dilemma. I went into a big supermarket yesterday, came out and tried unlocking and opening doors on three different cars before I found the one that was actually attached to my new vehicle.
Lol! Next time bay a weird color. Enjoy your new car!
I use mine all the time and it saves me a loy of time finding my car.
I was so sure that each of those cars was mine, I didn't think I needed it!