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Past and current legislation, policy and position statements require all service providers to implement analysis based evidence-based practices that have proof of efficacy demonstrated by rigorous analysis design. See: The dissertation titled FACULTY AND STUDENT OUT-OF-CLASSROOM INTERACTION: STUDENT PERCEPTIONS OF QUALITY OF INTERACTION by Rosalind Veronica Alderman, Submitted to the Office of Graduate Studies of Texas A&M University in partial success of the necessities for the diploma of Doctor of Philosophy in Educational Administration in May 2008. The Warnock Report which established in 1978 rapidly gave rise to the Education Act 1981, this act changed the view of special needs in Ireland, whereas earlier than people of particular instructional wants had been considered as being thick" or slow", they have been now recognized with disabilities corresponding to dyslexia or dysgraphia.
I additionally need the cash paid again by UOP to the lender (Wells Fargo & the government) and my credit score back to good standing as earlier than the student loan factor. Also, they should be able to conduct demonstration educating and take the English Proficiency Test (EPT) administered by the National Education Testing and Research Center (NETRC). After an assessment has been made, the NCSE should prepare a person education plan (IEP) for the child in query. We created a NYC DoE Google Apps for Education Resource Center to help folks get off and running.
Well it looks as if alot of people are having problems finding jobs after graduating UOP, I don't assume that's by chance. The scholar signs it, I sign it, and a dad or mum signs it. (The student receives 10 extra credit points in classwork for returning it to me signed, in order that normally assures that the paper might be returned.) I preserve the paper in my class pocket book (see Discipline). If that would be the mindset of every Filipino, particularly the training directors and teachers, the implementation could be far better that what we expect. In other phrases, she knew that complaining within the department was harmful for her.
This year's state education price range fell $4.four billion wanting its constitutional obligation for equitable faculty funding as decided by the Campaign for Fiscal Equity v. State of New York ruling. In truth, the only two observable components that have been found persistently to result in greater student achievement are class size and instructor expertise, so that it's ironic that these similar people try to undermine both. When I introduced this to the scholar aids attention the standard reply was it might have been a technical situation. Diane Ravitch is a professor of education at NY University and Assistant Secretary of Education in the Bush administration.
This is because many consider that the U.S. Department of Education, their state departments of training, and the nationwide and state specialists espousing these approaches know what they have been speaking about. School district requested the governor's workplace for a $forty seven million, no-interest advance in order that it might keep its doors open with out taking out bank loans.


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The PRA published an update on its approach to insurance supervision on 31 October 2018. In the update, it introduced a new section on operational resilience.
This comes off the back of the discussion paper published jointly in July 2018 by the PRA, FCA and Bank of England, in which the regulators were very clear that the operational resilience of firms is a priority and "viewed as no less important than financial resilience".
Sam Woods, Chief Executive of the PRA, has stressed that operational resilience matters more now due to:
- more consumers accessing banks and insurers digitally and operational failures becoming visible quicker in the age of social media; and
- the increase of cyber attacks.
This message has been consistent from the regulators. In October 2018, the FCA fined Tesco Bank £16.4m (which would have been £33.56m, but for early settlement and co-operation) following a cyber attack that exploited deficiencies in Tesco Bank's financial crime controls and debit card payments systems. The fine was issued for failing to exercise due skill, care and diligence in protecting its personal current account holders against a cyber attack – essentially a failure to ensure cyber resilience. In the FCA's press release, Mark Steward, Executive Director of Enforcement and Market Oversight at the FCA, said that the fine showed the FCA "has no tolerance for banks that fail to protect customers from foreseeable risks." It can be assumed that the same approach would be taken with insurers.
All firms – big or small – are expected to put plans in place to resume essential and systemically important functions in the event of major disruption. In particular, the regulators expect firms to develop "impact tolerances" and "acknowledge that disruptive events will happen".
However, having documented plans and procedures in place is only one element of a resilience framework, and firms must ensure also that their personnel understand them and have been appropriately trained in how to implement them.
While the increased use of technology can lead to vulnerabilities if it is not properly implemented, maintained and managed, it is also the case that firms are looking to technology to provide solutions and facilitate resilience. For example, third party cloud solutions may provide a more modern, secure and resilient infrastructure than a firm's own legacy IT systems, as long as any risks of outsourcing are understood and managed.
The insurance market has argued against proposals for substantially changing recovery and resolution rules for insurers. Insurance Europe, a trade body comprised of insurance associations, asserted current safeguards under Solvency II are sufficient and that overhauling the current rules is unnecessary. See here for full comment by Steven McEwan, partner at Hogan Lovells.
Notwithstanding this, it is clear from the PRA's updated approach that it will be pushing forward with the development of its supervision of operational resilience for insurers into 2019.
If you would like to discuss this or any related issues, please contact Angela Greenough and Susan McKiernan.

subset: commoncrawl


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German organisation for international cooperation for sustainable development.
GIZ offers customised solutions to complex challenges. We are an experienced service provider and assist the German Government in achieving its objectives in the field of international cooperation. We offer demand-driven, tailor-made and effective services for sustainable development.
'Future-makers' is GIZ's Spotlight of the Year 2012 and 2013. It gives us an opportunity to reflect on the role of international cooperation in addressing global challenges. For the first time, GIZ is teaming up with the German Federal Ministry for Economic Cooperation and Development (BMZ) and KfW Development Bank for a joint annual theme.
The services delivered by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH draw on a wealth of regional and technical expertise and tried and tested management know-how. As a federal enterprise, we support the German Government in achieving its objectives in the field of international cooperation for sustainable development. We are also engaged in international education work around the globe.
GIZ operates in many fields: economic development and employment promotion; governance and democracy; security, reconstruction, peacebuilding and civil conflict transformation; food security, health and basic education; and environmental protection, resource conservation and climate change mitigation. We also support our partners with management and logistical services, and act as an intermediary, balancing diverse interests in sensitive contexts. In crises, we carry out refugee and emergency aid programmes. As part of our services, we also second development advisors to partner countries.


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Our main weapon: Shock action
(Second of three parts)
While the young leaders of the Reform the Armed Forces Movement (RAM) completed the deadly business of organizing a coup, I volunteered to get in touch with the strongman's civilian opposition. I cleared all my moves with the group.
My thinking was, by ourselves, no one would follow us in the Armed Forces. For who would believe a ragtag group like the RAM? The people who were alienated from the military would not believe that our action was for them, so we needed credible civilian leaders, to get their support. We needed Cory Aquino and Jaime Cardinal Sin, who had been campaigning against Marcos for some time. Popular support for Cory was overwhelming after the death of her husband and the voluble Cardinal Sin had become the voice of many Catholics.
I was very worried that if we did not involve these key people, let them know our plans beforehand, and ask their commitment, there might be space for Marcos to maneuver before they declare their support. That space was going to be very dangerous. We needed to ensure that Marcos had no such room to reorganize his troops and attack the RAM. It was crucial that he did not have the political oxygen for recovering from our action. It was thus ideal for Cardinal Sin to immediately tell the people to converge where we were to show support.
The fact is: We were very few, a major disadvantage. Our main weapon was surprise, a shock action. If that shock action was not followed by a force, the government troops may find a window and go on the offensive. Once we took action, the best scenario was for the Filipino people to immediately rally to our side. We had agreed that if we could get people out on the streets, we could deter the movement of the loyalist forces.
Some remarked that talking to Cardinal Sin and Mrs. Aquino might be superfluous because they had already been campaigning against Marcos. But they did not know who we were. Imagine if they did not have advanced information. What if they thought that the action taken by the RAM was not real, that the withdrawal of support by Ramos and Enrile was not genuine? If Cardinal Sin and Mrs. Aquino hesitated before committing their support, Marcos would be able to reorganize and maybe quell the whole action.
Peping and Ting-Ting
We got in touch with Peping Cojuangco and his wife, Ting-Ting. When the action finally took place, they blocked the roads from Tarlac to Manila, to stop loyalist troops from Marcos's Solid North from reinforcing him. Ting-Ting began organizing flower brigades similar to those the American youth movement of 1968 had used to disarm troops breaking up their demonstrations against the Vietnam War.
In February 1986, as the demonstrations against Marcos intensified, Peping set up an appointment with his sister, Cory Aquino, on our behalf. She was the opposition's moral leader and it was important for her to be on our side.
Before this, Peping and I had met several times, "feeling each other out," as Peping described in his book, Laban. He wanted to be sure of the RAM's sincerity and true intentions. The meetings, some of which took place in his home on Acacia Street in Dasmariñas Village, lasted long. "We spoke the same language and hit it off quite well," Peping wrote.
Cory received Vic, Red, Navy Capt. Felix "Boy" Turingan, and me, together with Peping, in the kitchen of her house on Times Street in the suburb of Quezon City at the unholy hour of 2 a.m. She had just come from a rally. (Gringo had an emergency in Cagayan so he had to leave.) We told her we were going to bring Marcos down by force and that we looked to her as our leader. We could not tell her the details of our plan, not even the date and time, but we said it was going to be very soon. We needed her because once the action began, she alone could rally the people to come over to our side.
Cory's moral leader
Even at that late date, Mrs. Aquino was reluctant to take on the burden of the presidency. Nor did she think that the ruling generals, who all owed personal loyalty to Marcos, would obey her commands. Almost the first words she uttered were: "I do not want to be president because I am not capable of being president."
I was the designated spokesman for the RAM for this meeting. I pointed out that in the life of a people, every historical period requires the leadership of a certain character. And at that period in our nation's life, in the wake of the depravities of the Marcoses and their cronies, we needed moral leadership of the kind she possessed.
You'll be my 1st general
I told her that I had stood on the overpass connecting Nichols and Fort Bonifacio to see Ninoy Aquino's funeral cortege pass underneath; and had heard her being interviewed on radio. Asked what she would do to seek justice for her murdered husband, the grieving widow had called not for revenge, not for revolution. She had not called on the millions of Filipinos accompanying Ninoy to his grave to storm Malacañang. Yet all she then needed to do was give the word—and surely a sufficient number of those who were grieving for Ninoy would have done so. Instead, she had answered in her soft and calm voice, "I will leave it to the authorities to give justice to my husband."
I told her that I thought a person who could have that kind of faith in people, even in officials of a government that might have killed her husband, must have a lofty moral character. I added that the military would respect someone with a strong moral fiber; and, of course, as president, she would command the Armed Forces on behalf of all the people. She answered, "Colonel, I never thought of it that way."
In her delight at having her misgivings and anxieties relieved, she burst out, "Colonel, if what you are telling me happens, you will be my first general!"
Embarrassed by her effusion, I replied that we had pledged neither to seek, nor to accept, any rewards, promotions or positions of power. If this succeeds, our agreement was to transfer power to the duly constituted authority and we will return to the barracks. All we hoped for was that the new government we would help install will seek to fulfill the yearnings of our people.
Cardinal Sin
Jaime Cardinal Sin was the second person whose blessing we sought. This time I was alone. Charito Melchor, a devout Catholic who knew the cardinal well, had set the appointment. At the Archbishop's Palace in Mandaluyong, I was met at the door by a young priest who, strangely, did not ask me in. Soon enough, the cardinal came out alone. He invited me to walk in the garden. I introduced myself and told him that we were a group who called ourselves the Reform the Armed Forces Movement. I told him we were ready to bring down Marcos and asked for his support and prayers. As to when I cannot say but very soon. He did not ask me any questions.
Saying our goodbyes, we both felt the emotion of the moment. He embraced me tightly as I took my leave. "Colonel, you do your duty," he said, "and I'll do mine."
I never had the occasion to meet with Cardinal Sin again, until one day, a decade later, in the midst of serious policy disagreements between him and the Ramos government (I was then national security adviser), he told me, "General, I just finished my autobiography. Our conversation in 1986 is included in the book. But I ordered its release after my death."
"Your Eminence, it would be a pity if I died ahead because I would never really know how you regard me," I replied.
I had inquired about the autobiography but, apparently, it had not yet been published.
We also needed a respected leader in the military, someone not associated with Marcos and who could mobilize the Armed Forces and the National Police. Lt. Gen. Fidel V. Ramos, vice chief of staff and director general of the Philippine Constabulary, was that person.
I had known him for a quarter of a century. Memories of our time together in the Sierra Madre came rushing back. During our conversations then, we had a clear idea of what the country needed and what we had to do. We discussed the questions of why we were killing our own people, why people were rebelling. I continued to look for answers and found that the upcoming revolution was part of it.
Unsure of Ramos
I didn't know that, earlier, Gringo and the RAM core group went to Ramos at his residence in Ayala Alabang, explained the plan: and requested his support. Ramos was noncommittal, Gringo told me later. Instead, Ramos gave them insurance forms to fill up. They didn't know what it meant or if it was a humorous gesture to lighten the air.
They came out of the meeting unsure of how Ramos would handle the situation. They feared that the RAM members may be arrested because they had disclosed their plan to Ramos. I told Gringo not to worry. "Banish that from your mind. Ramos will keep what you said to himself, I know Ramos and I'll talk to him at the right time. Do not be afraid of anything. He loves our country. He loves the Armed Forces. You trust his judgment."
I knew that it was still early to talk to Ramos because he could not make a decision during that time.
His sister, Leticia Ramos Shahani, quit her post in the UN (where she was seconded from the Philippine foreign affairs department) after she spoke up in support of Mrs. Aquino and was criticized by the government. She pressured Ramos to join the anti-Marcos movement. But Ramos had a different way of looking at things.
If reports reached Marcos and Ver that he was siding with rebel military officers, he would be jeopardized. So we had to preserve him. That was the reason I was so confident that talking to him at the right time would work. I was so sure of his personal view about the situation. And when I talked to him 48 hours before we took action, I knew that he agreed with us, even without saying yes.
Blood relations
Throughout the years of martial law, he had stood for professionalism and dedication to duty. No deskbound commander, he was often in the field, living with the soldiers where they were. He knew all the field commanders intimately. With Ramos, I was confident that the Armed Forces and the police were going to be with us.
Cold and discrete, Ramos was a deliberate man. He kept things close to his chest. By nature a moderate, fearful of the anarchy a revolution might spark, he was also keenly aware of the consequences his decision could set off.
All of us in the RAM could lose our lives. We were responsible for no one else but ourselves. But once Ramos committed himself against Marcos and his own long-standing rival, Ver, he would have also decided for the 90,000 Constabulary men under his command, as well as for many others in the Armed Forces, whom he knew would loyally join him in whatever he decided to do. I understood why he could not pledge his support for our cause as blithely as we ourselves had done.
We talked for several hours in his office. I tried to sketch for him the crisis the nation was in, and what we had decided to do, even at the cost of our lives. At first, he didn't say a great deal, though I felt he himself had gone through the same examination of conscience. I didn't need to tell him the tactical details. How we were to act, where we were to strike, were clear to him. I told him we were counting on him to lead us. I informed him that as soon as we moved, Sonny Razon would come for him.
With his inscrutable face, he told me that Marcos was his cousin. For Ilocanos, betrayal of a blood relation was the greatest transgression. If he were to take up arms against Marcos, how could he ever face his people again? Clearly, he was weighing the competing issues.
We discussed intensely. He told me that we would be violating our democracy by launching a coup. I argued that he had to hurdle first the problem of blood relations.
Marcos and his cronies
I explained my view of Marcos. In trying to achieve the New Society, Marcos got derailed by the political process that he himself had created to attain that national goal. It was difficult for him to continue his early reforms because his allies and cronies no longer allowed him to change what they had created together. And the nation was severely affected.
Here you are, you have maintained the right path, I said. To take an extraordinary action to correct the situation is not only a service to the nation. Marcos, given for all his genius, may also appreciate it later.
These were convoluted arguments but, at that time, with the convoluted conditions, these may have appeared rational. That was the kind of conversation we had.
As I stood up to leave, he grabbed a handful of his favorite cigars from a drawer of his desk. He lit one for himself and gave the rest to me. "Joe," he said, as he let me out the door, "whatever you're planning, just don't make it too bloody."
The US Embassy was in touch with most of us in the RAM. Many US officials who visited the Philippines came to us, some of whom met me in my quarters in Fort Bonifacio. There came a time when President Ronald Reagan decided to cut links with Marcos. Before that, Reagan sent an emissary to Manila, Congressman Jack Kemp, in 1985. A Republican, he was often mentioned as a leading contender for the GOP's presidential nomination in 1988. He would later run for vice president but lose.
A group of ranking US officials had met with me and arranged an appointment for Kemp with the RAM. They specified the names: Gringo, Red, and Vic. I was asked to get in touch with them and ensure that the meeting with Kemp would take place. The venue was the Manila Hotel, where Kemp was going to be the guest speaker of the American Chamber of Commerce, the Philippine Chamber of Commerce and Industry, and other business groups.
Kemp was on an Asian swing and part of it was a three-day visit to Manila. He also met President Marcos.
The complication was: His security at the Manila Hotel was going to be provided by Ver. How could Kemp escape from them?
The agreement was for me to bring the three officers to Manila Hotel and then, upon signal, we would all move to the swimming pool where we would meet Kemp. After the speech, Kemp excused himself to go to the restroom. He left the ballroom which was near the swimming pool and went around it while we came from the other end of the pool. We met exactly at the middle of the poolside and talked while walking. Kemp and Gringo were beside each other. Some US Embassy officials accompanied Kemp.
We did not really know what the meeting was all about, what Kemp wanted from us, so we did not discuss any talking points.
The conversation began this way. Kemp told Gringo: "I'm the representative of President Reagan. He asked me to tell you that the US government is ready to help you, from bootstraps to combat planes."
Gringo said, in his steadfast manner: "Sir, thank you very much. All the support we need is moral support."
Kemp was shocked. Then he said, "You know, I'm the representative of President Reagan to the revolutionary groups in Latin America, the Middle East and elsewhere. But you are the only revolutionary group who asked for moral support."
That struck me as a quiet reflection of Gringo's character. Somehow, this has stayed with me through the years. Perhaps I cling to this sliver of memory so that I will remember Gringo in his best light.
After the meeting ended, Kemp continued to walk back to the ballroom.
(To be continued)
(Editor's Note: The above is excerpted from the memoirs of General Jose T. Almonte, widely considered the "Father of the Reform the Armed Forces Movement" (RAM), as told to award-winning and much-respected journalist Marites Dañguilan-Vitug.
The narrative focuses on the key personalities and events leading up to the unprecedented four-day Edsa People Power Revolt that toppled the Marcos dictatorship without a single shot fired, without one participant killed.
The book, "Endless Journey, a Memoir," will be launched on Wednesday at Kalayaan Hall, Club Filipino in Greenhills, San Juan City, at 3 p.m.)
Transfer power to the people
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Every year on Christmas morning, I bust out my Holly Jolly Minnie Mouse Ears. They're super glam and somewhat dorky, but I totally love them.
Busy? Pin this to your Pinterest board for later.
Disclosure: Some of the links in this post are affiliate links. This means if you click on a link and purchase an item, I will receive an affiliate commission, at no extra cost to you. However, I only recommend products or services I believe will add value to my readers.
I don't usually buy souvenirs. For the most party, souvenirs are over-priced and just end up taking up space in my house. I have enough stuff already. My house looks like a 24-hour jumble sale on any given day. Why would I buy a weensy snow globe that lights up and requires batteries? JUNK.
BUT. Once in a while I come across some frippery that I absolutely must have. It's something fun, that I don't already own, and that will completely embody the spirit of whatever adventure I'm on. That's what happened with my glorious Holly Jolly Minnie Mouse Ears.
In 2012, my husband had a conference in Orlando. At the last minute, we decided to make a family trip of it. Neither my husband nor I had been to Disney World. (I went to Disneyland once for half a day. I don't count that. Sorry, Dad.)
We only had three days to spend at the parks, so we picked Magic Kingdom, Hollywood Studios and Epcot. To cram in as much fun as we could, we went at a breakneck speed. On the first night, we stayed at Magic Kingdom long enough to see the fireworks. Of course, that also meant my kids had to watch about 600 vendors parade back and forth with a cart full of light-up junk that they just had to have. We didn't buy any. We told them to hold out for something really good that they could get anywhere else. (I can get light-up crap at Five Below, for cryin' out loud. Which they were.
Let me tell you, by the time we got to Epcot, we were all pretty cranky. Our kids were in major meltdown mode. But as we were leaving Epcot, and saying good-bye to Disney World, I saw the perfect souvenir: Holly Jolly Minnie Mouse Ears.
If you've been to Disney World, you know you can buy all kinds of ears: Maleficent, Alice in Wonderland, Cruella de Ville, Cinderella, ones with feathers, ones with ribbons. You get the idea. I had passed up all of those, hoping to see something that called out to me. These ears with red and green sequins were me me me. I've always loved sequins and glittery things. What could be better than glittery Christmas colors? (I also love Christmas.) So, I bought them and I wear them every year.
Where to Buy
If you aren't visiting Disney World any time soon, you can buy them online. Amazon actually has official Disney Parks Holly Jolly Minnie Mouse Ears. There are also lots of other kinds and some knock-offs. You can also get Disney-inspired ears from independent crafters on Etsy.
Make Them Yourself
Lots of Disney nerds make their own Minnie Mouse ears. If you're crafty (I'm not) you can whip up your own at home. Check out this DIY Disney ears video with Sierra Schultzzie.


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apascual89 bug report 1 Notifications→gear→Notification light→Choose colors automatically: Some apps can't show Default Color whether "Choose colors automatically" is activated or not. 2 When you come into "Expanded desktop" interface at ...
A3000:North American version A3003:European version A3010:Chinese version
Where do you set that Option? Cant find it. Settings > display > live display > Color profile
apascual89 bug report (I marked the bug on the pictures.) This is a very old bug: In the original case(just after clean flashing the rom) , the icon down below will disappear from your finger when you move them to the top. (This bug may be t...
No. You have to make them by hand as there are many code redirects and code changes in each rom you have to account for. The days of cheating your way to making a theme are over. Thanks, I'll follow the guide if I have time in future. By th...


text: "…jazz, progressive rock, ambient, avant garde metal, math metal, experimental and improvisational. Whatever you consider it, PAK's new full length Bestial is undeniably new, uncommon, and unique. The creation of [Ron Anderson] and like-minded partners (Steve Blanco of Imperial Triumphant, Larry Kwartowitz of Cleric) who recognize no boundaries between genres worlds apart and seemingly impossible to liquesce and cement at the core. […] Its boundless unpredictability is what makes it accessible to anyone willing to travel the deepest unfathomed depths of songwriting. The transitions in mood from ethereal to hypnotic to somber to aggressive, in which it's uncertain what comes next, may seem disjointed and harrowing to you during the first couple of tracks. By the time the epic track "Prophesies of the Sybil" is underway a method to the madness is revealed, you start to realize how carefully crafted the album is and you understand the reasoning behind the radical mood changes. You wouldn't believe the album was recorded in just two days considering the extensive preparation that went into writing and arranging the songs." – Dave Wolff / Autoeroticasphyxium Zine


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11 cylinders discovered in cellar of destroyed building in Yevpatoriya
With propane and oxygen
Eleven cylinders were discovered in the cellar destroyed building in Yevpatoriya.
According to the State Industrial Supervision Committee, rescuers have reached the cellar of the building that was destroyed with a blast in the evening of December 24. As of 15.50 of December 26, the rescuers discovered: four 5-liter cylinders with propane, two 50-liter cylinders with propane, one of them being empty and another leaking, two 22-liter cylinders with oxygen, two 10-liter cylinders with oxygen, and a 2-liter cylinder with oxygen.
As UNIAN reported earlier, by Friday morning, the death toll had risen to 27. Three children are among the fatalities.
Rescuers believe more people might remain under the rubble; the search and rescue operation is continuing.
Ukraine announced Friday the day of mourning for the victims of the Yevpatoria tragedy.


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Appendix C:
Interconnections of agriculture in the ALR:
Protecting land for agriculture is only one piece of the puzzle. There are several other factors that impact our farmland and the future of farming in BC, and the following are some examples.
Economic Viability:
Statistics Canada figures indicate that realized net income for BC farmers and ranchers has been an unprecedented four consecutive years of negative net farm income. In 2009 net farm income was negative 226 million, which was preceded by negative farm income of $280 million, $142 million, and $75 million in the previous three years1. All indications are that improvements have not been made to these numbers in 2010. Compared to the first quarter in 2009, the net farm income for 2010 has plummeted 12.3 percent.
Land supply and price:
Land supply within the ALR is an issue for the continuation of farming in BC. As urbanization and development has put pressure on the removal of farmland from the ALR, farmers are left to compete with each other for farmland driving prices up. The situation has been further exacerbated by land speculators which have driven land prices to a point where they are significantly impacting production decisions. Many farmers are facing significant debt loads as a result of land costs being driven to between $40,000 and $100,000 per hectare. Land prices are significantly changing the face of farming in BC. It impacts who can afford to buy the land and what the land will be used for. Some parcels of land in the Fraser Valley are being converted to rural residential use large houses on ALR land without any agriculture.
In addition to impacting land supply, urbanization has also put significant pressures on the ALR in terms of imposing major limitations on existing farm practices. The close proximity of farmers to their urban neighbours has increased the complaints around normal farm practices, with objections to normal farm noises, farm smells, and the visual elements of farming. While the Farm Practices Protection Act has helped to mitigate these complaints, significant pressures continue.
Regulatory framework:
Federal, provincial, regional, municipal regulations all impact agriculture"s ability to farm on the ALR. The cumulative effect of varying regulations and policies are beginning to raise serious questions about whether farmers and ranchers can even continue to farm on the ALR. Over the past number of months alone, the BCAC has responded to a number of government initiatives at the federal, provincial and local levels that could have wide-ranging consequences for farmers and ranchers.
1 Source: http://www40.statcan.ca/l01/cst01/agri02j-eng.htm
1) Species at Risk Act (federal)
This federal act has the potential to restrict the uses of productive farmland in order to protect an endangered species. For example, current proposals for the Nooksack Dace recovery strategies would require landowners to set aside 30 meters of land on each side of the stream to protect what has been determined to be critical habitat for this fish species. Farmers and ranchers support preserving endangered species, but they are looking for a reasonable approach that will allow them to continue farming and/or direct financial compensation for the loss of productive farmland.
2) Migratory Birds Convention Act (federal)
Under current proposals, this federal act would require farmers to obtain permits for normal farm activities such as planting, cultivating, and harvesting to prevent or minimise the incidences of incidental takes of migratory bird species.
3) Water Act Modernization (provincial)
The province currently reviewing the Water Act; some of the potential changes being discussed are the elimination of historic water rights under the FITFIR principle and regulating the usage of ground water. Farmers are more than willing to conserve but without water ALR land cannot be used to grow crops or raise livestock, and farmers and ranchers may not be able to bear the extra costs to access water.
4) Zero Net Deforestation Act (provincial)
The Act has entrenched zero net deforestation in legislation with a target date of 2015 through voluntary actions. Agriculture is very concerned that the voluntary approach may change if the government is not able to meet its legislated target by 2015. There is concern that the act may impose restrictions on farmers to clear or develop ALR land for food, forage or other agricultural production.
5) Metro Vancouver/West Coast Reduction (local)
As just one example of a local government imposing unnecessary restrictions on a company providing a critical service for the agriculture sector, the BC Environmental Appeal Board ruled in March 2010 that it was not reasonable for Metro Vancouver to have made the permit amendments to West Coast Reduction"s air permit. Despite the ruling, Metro Vancouver continues to work on ways to impose additional requirements for odour control on the company.


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Anna M. (Collura) Fiorentino, 97, of Newark DE, entered into eternal rest on Saturday evening in the home of her daughter Lucy Fiorentino-Mulhern, with whom she resided, surrounded by her loving family. She was the widow of Daniel G. Fiorentino, who had died in 2002. Born in Nesquehoning PA, she was a daughter of the late Salvatore and Anna (Greco) Collura. Her and Daniel moved to Wilmington in 1952, raised a family and resided in Wilmington for these many years. Anna loved spending time with her grandchildren and then her great grandchildren and will be sorely missed. She was of the Roman Catholic Faith and was a member of St. John the Beloved Roman Catholic Church in Wilmington DE. Surviving is a son Michael A. of Newark DE, daughters Jane, wife of Michael Hart of Wilmington DE, Lucy Fiorentino-Mulhern of Newark DE, a brother Salvatore Collura and wife Rita of Titusville FL, a sister Jane Koomar of Nesquehoning, grandchildren Michael Hart Jr. and wife Stephanie, Bryan Hart and wife Stephanie, great grandchildren Abigail Hart, Logan Hart and Derek Hart. She was pre-deceased by brothers Jasper and Joseph Collura and a sister Mary Tanzola.
A Memorial Mass of Christian Burial will be held on Wednesday, October 17th at 9:30 a.m. at St. John the Beloved Roman Catholic Church in Wilmington DE, with additional private services to be held at the Bruce A. Nalesnik Funeral Home, 57 West Center St., Nesquehoning PA 18240. Interment will be held at Gate of Heaven Cemetery in the New Columbus section of Nesquehoning PA. Online condolences may be expressed at www.nalesnikfh.com. Arrangements and services are being provided by the Bruce A. Nalesnik Funeral Home, 57 West Center St., Nesquehoning PA 18240.
To send flowers to the family or plant a tree in memory of Anna M. (Collura) Fiorentino, please visit our floral store.


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Heaven Sake is a multi-talented gospel rap recording artist and songwriter from south side Greenville, NC. Raised in the streets, Heaven Sake has seen it all and done it all when it comes to shoot outs, drug dealing, drug abuse, serious assaults, in and out of jail, high speed chases, dropping out high school, robberies, homelessness, secular rap music, sex, and the list goes on but in the midst of it all God transformed what was once a gangsta rapper into a powerful anointed rapper with an unbelievable testimony.
Born Timetheus Blount, Heaven Sake is far from new to the rap game with over 20 years of experience under his belt, where he writes all of his lyrics, produces some of his music, and have written, produced, and composed songs for other artist. He serves as an anointed minister of music, an Evangelist, and a street ministry veteran in the hood.
His powerful crisp vocals, bold delivery, and dramatic controversial topics in his music have been compared to some mainstream artist. Since 2005, this anointed man of God have dropped 9 albums entitled, "Me, Myself, and God" in 2006, "No Love Like His" in 2007, "I Owe Praise" in 2008, "Ministry Music" in 2009, "Behold the Rapostolic" in 2012, The Transition in 2014., The Chronicles of Heaven Sake in 2017, Checkmate in 2018, and Homecoming in 2020.
Heaven Sake has ministered at over 400 venues throughout the US where he shared the stage with national recording artist such as Dice Gamble, Cynthia Jones, the legendary John P. Kee, Zicardi Cortez, the Unknown Warriors, Crucified Saints, and Diane Barrino-Barber, the mother of national R&B female vocalist and American Idol winner, Fantasia Barrino.
Heaven Sake also starred in the hit play, "They Said I Wouldn't Make It" directed by the late, David Payton, who's also writer and director of the box office movie hit, "A Good Man Is Hard To Find". He's been featured on BET's Apollo Live, "The Holla Back" television show which aired with a live interview with gospel singer duo, Mary Mary, he was also featured on Musical Soulfood Gospel radio station with national gospel artist, GLO, where he was interviewed with holy hip hop recording artist, The Truth.
Many souls have been won, influenced, impacted, inspired, encouraged, and empowered by this man of God through his music, so hold on to your seats because eyes have not seen, ears have not heard, but He prays you grant him the privilege to share this gift with you and others on a global scale because this anointed vessel walks in authority!


text: When Stonebridge Manor hosted her very first event in the summer of 1998, the beauty and special emotions of that evening were indelibly impressed upon my mind and heart. There have been many events since then and I must say, as years go by, they continue to be beautiful and special. The wonderful thing about each event is that individual people come together to create these special experiences, together. It is the combined energy of hearts and hands amidst this amazingly beautiful place that molds memories. Not just for me, but for all who have gathered, during whatever event there was to be. All different cultures, faiths and needs have been served. We've had weddings with just a bride, groom and officiant (Michael and I were the witnesses), high school proms, charity events, holiday parties, memorial services, anniversary dinners, engagement dinners, rehearsal dinners, large weddings, receptions, open house receptions, come and go receptions, business receptions, magazine ad photo shoots, TV commercial shoots, drug prevention dramatizations, oh my gosh, the list is endless. I'm sure the staff here could names so many others. Yet, as years go by, I come back to the same thing that started this vision in the beginning. Memories! Memories that, as years go by, will never fade and never die. So thanks Stonebridge Manor for the memories! Jane


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August 11, 2018 to August 25, 2018 – Mizner Park Get ready for back-to-school season by getting your glam on and raising money for scholarships! From August 11-25, the Gramercy Hair Salon will be hosting a fundraiser for the George Snow Scholarship… Organized by Gramercy Hair Salon | Type: fundraiser
August 23, 2018 from 4pm to 7pm – Briny Breezes Town Hall 8/23 - Briny Breezes - Fourth Thursday at Briny Breezes Town Hall, 4802 N Ocean Blvd. 4 pm. Agenda: townofbrinybreezes-fl.com Organized by Pippi | Type: community, meeting
© 2020 Created by Mary Kate Leming. Powered by


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Yahoo Sports is committed to finding you the best products at the best prices. We may receive a share from purchases made via links on this page. Pricing and availability is subject to change.
Despite states lifting mandatory stay-at-home orders and businesses reopening their doors, face coverings are still recommended by the Center for Disease Control if you plan on congregating in a public space. For athletes and exercise enthusiasts, wearing one during outside workouts could be rather uncomfortable. In order to alleviate those concerns, Under Armour created a face mask that makes exercising easier and college and pro sports teams have already started wearing them during practice.
"It's important that our customers and consumers know we have their backs," said Kyle Blakely, Under Armour vice-president of materials innovation, via Forbes. "It's our responsibility at Under Armour to create the right product for the athlete. We treated this like every other project but needed to accelerate it to get to market.
"The real goal was to get something athletes could use because we wanted to be helpful and make them better."
Comprised of three separate layers, the UA Sportsmask is a revolutionary tool. The primary layer features air pockets that promises better air flow. The second is manufactured with open-cell foam that allows air in, but makes it hard for moisture and sweat to pass. The final layer is made of cooling fabric to avoid overheating.
Additional features include signature UA Iso-Chill fabric on interior lining and ear loops that feels cool to the touch for as long as you wear it. Those who wear glasses will enjoy the moldable nose-bridge, which prevents the covering from budging while also limiting glasses from fogging. The product also includes a washable, anti-microbial carrying pouch with locker tag to mark your name or number.
Priced at $30 for one, you can pre-order the Under Armour Sportsmask below.


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Hi Everyone! I am totally new here and am excited to see if this site, the vendors, and all you awesome brides out there can help me out! My Fiance is seriously the prince charming I always dreamed of finding as a kid, he and I met and it was love at first sight. He quickly became my best friend, and now we are planning our happily every after! The only catch? I am having to plan the wedding and I am pretty much horrible at this so far. I usually love coordinating events, and planning parties, yeah this is nothing like that and I am soooooo stressed out! First off, how we met... [We both were seeing other people, both of us had been dating our ex's for about three years at the time.] I'll never forget the date June 5th, 2012. I woke up very nervous as I was starting a new job. I had finally got the call I was praying for the previous Friday, to start Tuesday in a new industry and to shed the waitress apron! to finally work towards my career! yaaay!! So I put on my little suit jacket, and hit the road with a new found confidence. I started work early so I could get the paper work out of the way and my new manager gave me the tour of the company. It was then that he had introduced me to my future husband. I remember it like it was yesterday and I hope the memory will stay with me forever; he was there strong build, dark hair, tan from the summer, and sitting at his desk doing his work. His hazel eyes looked so dreamy and complemented by his light green shirt. He stood up to come shake my hand and introduce himself and my knees went weak. (I know cheesy right?) He gave looked at me and gave me a side smile that made my heart just jump into my throat. we just locked eyes and he forgot to introduce himself so the manager said this is Dave, Dave meet Gianna and I swear I couldn't talk to save my life. I felt my face flush and get red and I just smiled and said hi. He played it smooth and as the manager and I walked away I was filled with so much happiness it was indescribable. fast forward a few weeks and started to talk to each other like normal people but were still very nervous around each other. Each of us having bf/gf that lived with us we just wanted this to be a friendship. It wasn't until he started saying that his gf was mean and almost abusive to him, that I opened up and let him know my home life was not so great either. My ex had actually started to abuse me, but as a child of abuse I thought I deserved it -- that it was ok to be held up by my throat against the wall and screamed at because I did something to make him mad--I've grown to know that no one deserves that treatment and have grown as a person. When things got bad at home for the both of us we would call each other and just talk out our frustrations. Then he realized he just didn't love the person he was with. He said so many times before that he never felt like he was in love. I had a particularly bad night with my bf and I called him crying saying how I was just beaten because I broke a jug of milk and I had had it, I wanted out of this relationship but had nowhere to go. He told me he broke up with his girlfriend and had been living at his brothers for a few days now. He came and picked me up that night and we never looked back on our old lives. He took me downtown (Chicago) to the Bean at around 1 am and asked me out in the park as a security guard tried to tell us to bugger off. we spent the night laughing and walking the streets finding secret places that I still have never found again to this very day. We watched the sunrise on lake Michigan by navy pier and just held each other. I felt like I was in a dream, that a real life fantasy was happening to me. I was in love with this man and he truly loved me in return. We had been dating four years when he finally asked me to be his wife. The Proposal....We were on vacation in Florida at his parent's beach house. We had been there since Saturday, the day was barely started yet but it was the following Friday. I had a slight idea that he might use this vacation to propose but then discredited it because we were this far in already. We were asleep in bed and he turned to me and gently shook me awake. He looked at me like a kid at Christmas and said honey get up, I wanna wake up and see the sunrise with you. Me being on vacation and loving the fact that I could sleep in replied, "that's ok honey I like my sleep" and rolled over. He laughed and said get ready and we'll go down [to the water] to hunt for sand dollars before all the old people nab em. I laughed and said alright. Since I was thinking I was only hunting for sand dollars I put my hair in a messy bun and threw on my new hoodie he had just bought me last night and grabbed a sandcastle bucket. (No makeup, no cute dress, definitely not how I thought I would have looked when he proposed to me!) So we walk down the boardwalk from our house to the beach and we see a little armadillo on the putting green of the golf course. Dave had been coming here since he was a kid and he had never seen one before. So we took pictures and went on our way. Once we were on the sand he and I started to walk alone to find the best shells and sand dollars. We got to be a few feet away from one another and he started to cry out, "sweetheart come here, come look what I found!!" I turned around and saw him bending over looking at the sand. Thinking he found some cool starfish or a crab or something, I came running up the beach back to him. "What is it babe?" I said and then he gave me that side smile that melted my heart from day one. He pulled a little brown leather box from his pocket and got down on one knee. The sun started to just break over the horizon and the sunrise was so bright red and beautiful. His eyes sparkling reflecting the ocean waves that were rolling in right next to us. He said, "I talked with your father and he gave me his blessing, Gianna ..... [my full name i don't want to put online] I have loved you since the very day I met you. You are my best friend, my partner, and now I want to ask you....Will you marry me? .....I swear to God I could not breathe.... I cried the happiest tears of my life, I hugged him and put on the gorgeous ring he slipped on to my finger and kissed him so hard we both fell over and just hugged and kissed passionately in the sand for a while. No one was around so it was very beautiful. (see what I mean, prince charming IRL!) Ok so flash forward to three months of amazing engagement bliss...and now the stress and reality of planning this wedding is slapping me in the face. Turns out that just about everyone I know at my work got engaged too, oh and they all got engaged a week or so after I did, and they have everything planned already, and are just sitting back enjoying things. Me on the other hand. I am tearing my eyes and hair out trying to find something in budget, awesome, and in Maui or an all inclusive destination venue. I know, what you are thinking, well temper your expectations and just get married back home... Well to be honest it is more of a savings to do it there and have a small wedding then the cost of one in Chicago. Oh, and I probably didn't mention. We moved to Oregon two years ago and all of our family is in IL still so they/us will have to travel anyway to be together on our wedding day. Might as well have it where we would like, on the beach just like our engagement?! Wedding stuff: Budget, our max budget is 7000 for ceremony, reception, food, bev costs. at the most we are thinking 60 people and at the fewest 25. We don't mind getting married on a knoll since we would like to have chairs for our guests to watch the ceremony and the law doesn't allow for chairs in the sand, but we need to be able to see the ocean and have a stunning view. The reception; we would like to have an open bar, Dave also works in the wine industry so we could potentially have a good hook up to bring our own if the venue allows it. I have called multiple wedding coordinators for assistance and I have been referred to Gannon's and Mulligans so far. Gannon's seams pretty and we put a date on hold but they only allow dancing for one hour!!! Two hours at the max but the second hour is an additionally $500! YIKES! Mulligan's on the blue is pretty and allows for live entertainment and dancing into the night, but is not on the beach --at least from what I can tell in the pictures so correct me if I am wrong! The price per person for food looks to be in the 40 per person or less range and the 12 or less per person for drinks. If anyone has other suggestions please, please, please send info my way! Thank you so much to anyone willing to read my story and even more so anyone willing to help a girl out! Best to you and yours! Gianna


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Snickers Dura Twill Craftsmen Trousers these are heavy duty work pants. They have reinforced knees and knee pad pockets, advanced cut twisted leg and snickers work wear gusset. Many useful pockets, Navy only
52% Cotton, 48% Polyamide 240gsm. 100% Cordura® polyamide reinforcements
All orders placed before 4pm Monday-Friday will be dispatched same day for next working day delivery. Orders placed before 12pm Sunday will be dispatched for Monday delivery. Delivery costs are just £5.99 plus VAT and free for orders over £200.00*
We offer screen printing from 25 items upwards. We also offer an embroidery service at excellent rates, with a minimum order of 8 pieces per design. If you would like a quote please fill in our quotation form and we will get straight back to you.
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For international rates, please click here.
Cut off time for next working day delivery is 4 PM. If you place your order after 4 PM, your order will be processed and dispatched the next working day. If you place your order after 4 PM on Thursday, your order will be dispatched on Friday for delivery on Monday. We do not deliver on weekends. Please note customer service is not open weekends and it is not possible to amend any orders placed over weekend. If your order contains non-next day delivery placed after 4 PM on Friday, it will be processed on Monday for delivery on Tuesday.
All deliveries should be checked immediately. If there are any damages or shortages, these must be reported immediately on the same day. We make every effort to dispatch your goods on the date agreed. We can not be held responsible for goods being delayed, or any sub-sequential losses incurred once they have left our premise.
We will ship orders to the address provided by the customer on the date stated. Not all items are available for next day delivery. If you mix none next day items with next day delivery items, it will delay your order. We will provide the customer with the tracking number on request. If you are not at home, a calling card will be left. Delivery will be attempted three times.
It is your right to return any items within 28 days of receipt for a full refund. We do not refund shipping cost. We will accept returns within this time only if the items are received back to us in the same condition as they were sent. We will not accept any returns without a returns form. A returns form is available to be printed off from your order history. The returns form is only available for 28 days from you receiving your order. We will not accept returns after this time.
Items that have been decorated or altered will not be refunded or exchanged under any circumstances.
All transactions are subject to the company's full terms and conditions.
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I have a NIB Telus E72 (RM-529). The phone is at 31.23 (the latest for Telus), and has a severe case of branding. Fortunately, it is not locked.
Although I work internationally, my home carrier is AT&T.
My first preference is to go unbranded. In fact, I'm not even sure there is an AT&T variant. But, I have some goals - and some questions.
I've spent a fair amount of time digging for information on this phone. But, TBH, google has not really been my friend.
Also, starting this after Micro$oft has gutted Nokia support probably will not help.
Full functionality on my home network, AT&T. My account is in the Nationwide Business group, not one of the more common regional groups. I have no idea if there are limitations or implications due to this. I didn't notice any changes in my service when my account was moved from a regional group to the Nationwide.
I have several SIM cards for the foreign areas/regions I work in. All I need the phone to do in those regions is make/receive calls. Not even VM access is a concern. I don't even think many of those carriers have things like mobile data or VM.
Full functionality of phone features.
I've read where changing the product number and updating F/W breaks things like WiFi or even the "Silent" button... I wish to avoid that.
Quickest/smoothest operation of the phone.
I want to stay away from buggy releases, or ones that have problematic issues like memory leaks.
P/N 0573646 seems to be the generic North American (black) handset.
Does it have features/apps that are better than, or in addition to, 0591928 or 0594814, both listed as FREE NAVI handsets.
Are P/Ns 0591928 and 0594814 actually free navigation, as the name seems to imply? Can it be that simple?
Does the Nav work on AT&T? Will it work in other parts of the world? How does it work?
What do I lose (from the generic) to gain the operation of Free Nav?
I have yet to locate a changelog or buglist for the firmwares. I do, however have version list.
In the various F/W versions of the two Free Nav handsets, there are abbreviations added/removed:
v31.23 (V2), v52.5 (PR3.0 - MR), v54.5 (MR), v71.4 (MR)
What is:
"V2"? There isn't a V1.
"MR"? I've seen several guess thrown at MR. None of them really float.
In addition to the 4 F/Ws listed for the Free Nav P/Ns, v81.3 and v91.3 are available for the generic handset.
Of the 6 F/W versions I've listed, has the community unanimously endorsed or rejected one or more?
Has anyone documented a procedure to downgrade firmware on this handset?
Any and all answers to these questions will be greatly appreciated.
Last edited by wbellis; 01-09-2015 at 09:41 AM.
E72 is a very old handset even for Symbian and not sure what you want to do but I think one option might be custom firmware. The folks at dailymobile.net seem to be good at Symbian modding. Even if you don't do that you'd want to hack your phone so you can get rid of the nasty invalid certificate errors that come up often with S60 phones nowadays. The Nokia store is closing fast so download the maps (the whole world if you want) onto a memory card. They have not been updated in a while so don't expect everything to be accurate. As far as downgrading firmware there might be some mention of it on dailymobile also. It might require special hardware tools to do so but I am not sure.


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[编辑] 解释
- v.冷落, 不理睬
- [英] v.冷落, 不理睬 ( to treat with contempt or neglect)
[编辑] Webster Collegiate
I. transitive verb (snubbed; snubbing)
- Etymology: Middle English snibben, snubben, probably of Scandinavian origin; akin to Old Norse snubba to scold, Swedish dialect snubba to reproach, cut off
- Date: 13th century
- 1. to check or stop with a cutting retort ; rebuke
- 2.
- a. to check (as a line) suddenly while running out especially by turning around a fixed object (as a post or a cleat); also to check the motion of by snubbing a line <snub the anchor>
- b. to restrain the action of ; suppress <snub a vibration>
- 3. to treat with contempt or neglect <snub an old acquaintance>
- 4. to extinguish by stubbing <snub out a cigarette>
II. noun
- Date: 14th century
- an act or an instance of snubbing; especially slight
III. adjective
- Date: 1724
- 1. (or snubbed) blunt, stubby <a snub nose>
- 2. used in snubbing <snub line>
- ? snubness noun


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Hi, welcome back to my blog, this week I am going to talk about Fire Safety, the importance of fire safety and preparedness in the home should never be underestimated
We heard about a young boy who, after being told twice to put his book down and go to sleep, covered the bedside lamp with a t-shirt so that he could continue reading undetected. Fortunately for him and his family, he was still awake when the shirt started smoulder, his father was alerted by the smell of smoke. In this case the house had its own resdinetial sprinkler system. But what if that young boy had already fallen asleep, is he any different to your children? What if the family didn't live in a home with a modern fire protection system? What can families do, to maintain fire safety in the home?
Placing a piece of cloth or paper over a lampshade is one of the five most common causes of electrical fires. The list advises against several other common household mistakes:
- Using appliances with frayed cords;
- Using a bulb with a wattage that is too high for the appliance;
- Using appliances with out-dated wiring;
- Remind children to stay at least three feet away from fireplaces, stoves, and other heating elements.
- Test your smoke alarms and carbon monoxide alarms on a regular basis.
It's also important to make sure everyone in the home knows what to do in case of a fire. Teach your kids basic fire safety tips, like staying as low to the ground as possible, touching a door to see if it's hot before grabbing the doorknob, and knowing at least two ways out of every room in case of an emergency.
……….. 'Til the next time Greg


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Ferret News
By [email protected]
Here we have the lovely winner of Ferret of The Month December – Honey!
This was an entry off one of my Facebook pages and when I saw this photo I though it was the funniest thing in the world. Good timing…that's for sure!
Here is Honey's Story:
More Like A Family Member and Not A Pet, Her name is Honey…..She Spends Little time In Her Cage An Pretty Much Thinks She Owns Our House But Thats Okay, We Find Her Sleeping In All Sorts Of Places From The Clothes Dryer (always Unpluged lol) My Bag, The Sterio Speakers, an almost Everytime I Leave my room unattended She Climbs Right Up On My Bed an Sleeps under The Pillows :)…..
She Loves to Eat Tuna More Then Anything, An spends alot of her time Stashing Food Behind The Fridge, The Washer, an Couch…..
No Matter Where She is Or What Shes Doing She Will Come 2 The Sound Of A Squeeky Ball…And when you walk 2 Close Behind her or to fast past her She gets all fluffy an bounces around She thinks shes scary but its just cute…….
Thanks to Cassie for this wonderful story.


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The Company is moving towards feasibility at its Gedabek gold, copper and silver project in north-west Azerbaijan and a resource estimate is being prepared, following an in-fill drilling programme on 40m x 40m spacing. It is expected that this resource estimate will be announced in November 2006 and follows the two releases by the Company detailing encouraging results from drilling at Gedabek made on 2 June 2006 and 24 August 2006.
Early indications show that a high proportion of the resource is amenable to heap leaching and further metallurgical leaching tests are underway at SGS Lakefield laboratories in Canada and at Gekko Systems in Australia. Under a heap leaching scenario the Directors estimate that an initial annual production rate of 50,000 to 70,000 oz of gold with silver and copper credits can be achieved. Heap leaching is a less capital intensive option than the CIL/flotation alternatives, resulting in both a lower capital cost and shorter construction period. It is therefore expected that under this option the construction could be completed before the end of 2007 allowing production to commence shortly thereafter.
The Company is in the process of commissioning a geophysical survey on the site in order to establish potential extensions to the ore body.
In light of the positive drilling results and the encouraging metallurgical test work at Gedabek, the Company has decided to direct all financial and human resources towards this project with minimal focus on other contract areas. The Company is working towards early production at Gedabek as its first priority.
The Company has put in place a cost reduction programme throughout the organisation with the aim of ensuring that the current cash resource is sufficient to provide funding for the Company through to the end of 2007. It is anticipated that additional funding will be required to cover the capital and working capital costs for the Gedabek project. Should the heap leach option continue to be the process of choice, the sale of the CIL plant now located in Singapore will provide a significant proportion of the required funding and will also allow construction to start in early 2007, pending the necessary government approvals.
A decision on the plant will be taken when the results of the resource estimate and current metallurgical test-work are completed in November 2006.
Exploration work continues in the adits at the Gosha property, some 50km from Gedabek.? The results of the adit sampling carried out to date are consistent with the Soviet data incorporated in the Company's AIM Admission Document dated 26 July 2005 (the 'Admission Document'), which identified an inferred resource of 424,000 oz gold. Further limited evaluation and sampling of this prospect is planned over the coming winter months.
In light of the progress made at Gedabek and the prioritisation of early production at this project, the exploration work in Ordubad will be put on hold and the camp currently located in Ordubad will be relocated to Gedabek.
Previous releases on 17 January 2006 and 24 August 2006 detailed the outcome of the work carried out to date, which is summarised as follows:
The drilling programme at Piyazbashi was completed in March 2006. The results of the drilling and adit sampling provided confirmation of gold grade in the veins broadly in line with the Soviet data.? An assessment of the resource is still to be completed.
Adit sampling at Shakardara, as announced in January 2006, was disappointing and a brief drilling campaign did not provide any further encouragement. In addition, as reported in the same release, the retesting and resampling of grab samples from the dump outside adit 12 gave two results around 1 gram per tonne ('g/t'), in contrast to the significantly higher grades of two grab samples taken by Behre Dolbear, which were included in table 3.1 of the Admission Document of 14.88 and 33.6 g/t gold. These discrepancies have been the subject of discussion between the Company and Behre Dolbear, however, the Directors note that the results of the said grab samples were excluded from Behre Dolbear's resource estimates and project valuations stated in the Admission Document. The Directors and their advisers therefore believe that the information released to date on Shakardara provides an accurate summary of the situation.
Further methodical exploration work is planned in due course for the other contract areas of Ordubad, namely Misdag, Diakahchy, Agyurt and Shalala and the Company will also complete its assessment of Shakardara. The remainder of the programme in Ordubad will be carried out when it is considered appropriate and the utilisation of cash and human resources will not affect the chances of success on the Gedabek project. The Company has a minimum of two and a half years under the Production Sharing Agreement to complete the exploration work in this area.
To strengthen the Company's technical management, Mr Kevin Shugg has been appointed as Chief Geologist.? Mr Shugg, an Australian, has extensive experience in both exploration and mine geology and has previously worked in Central Asia.


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Queen Adelaide
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Lovely pub to eat in, I enjoyed the vegetarian roast. Food could have been hotter and a bigger portion of the broccoli side order was needed really.
They decided to stop serving Food at 8pm when my table was booked without informing me so I turned up to a table on New Year's Eve and was not able to enjoy the night as planned, in fact the evening was ruined because of this.
I confirmed by email my booking during the afternoon, they also had my telephone so a poor standard on their behalf
One of the best Sunday roasts I've had in London. Will definitely be going back. Lovely setting, friendly staff and a great way to finish off your weekend.
Perfect place for a meal before the QPR game. Good food, varied menu and decent wine list. Friendly and efficient service.
The Sunday roast exceeded my expectations, and the restaurant itself was a beautiful and cosy location with a fireplace, a skylight and some old armchairs. The staff was friendly and helpful, and service was quick. Would definitely go again.
Lovely meal here before a concert at Bush Hall. Myself and my partner both shared the baked Camembert as a starter, this came with small pieces of toasted bread, I would say they reminded myself of Melba toast. Absolutely delicious! My partner had the prawn linguine dish and liked it a lot, myself I had the Katsu curry. The curry was very good but I did find the combination of wild rice and broccoli pearls a very confusing combination. Personally, myself I would have preferred this dish with plain jasmine rice, which would have let the taste of the curry shine. My partners son who was also eating with us had the Thai fried chicken followed by sea bass, he was very complimentary about the sea bass. A note also, drink prices were reasonable and the wine was superb for the price.
Good local pub with above average food. Worth trying
Always an excellent service and good food.
Friendly atmosphere
Fathers Day accompanied with the Gents' WC odour. An underwhelming family meal for 7 & below mediocre service. Tiny portion of Sea Bass with prawns, squid & clams:- ONE very small piece of fish. ONE tiny prawn. A slither of squid the size of a thumbnail mixed with half a dozen empty clam shells all swimming in paprika sauce. Price £17. Not good value at all. Table service would have been nice with a smile and a more friendly service. However the pub was fully booked with only 2 servers. The worse part was the oval table we were seated at was close to the Gents WC. Every time the door was opened a delightful odour of latrine wafted over our table. Disgusting. We spoke to staff and they said nothing could be done about it. We will not be eating at The Queen Adelaide, Uxbridge Road ever again. Strongly recommend the pub puts up a screen between the Gents toilets and adjacent table(s) when guest are eating.
Great service as usual - proper portion of fish and chips 👍
What a disappointment - and basically a load of nonesense ! The pub restaurant has the bookings so know what the covers are beforehand, and it's a match day and so all tables wwere occupied - but still had to wait over an hour for our meal. Kept asking ''what's happenig ?'' but the kitchen (which is an open set up) looked totally disorganised and understaffed. When the food did finally arrive it was not good - the chips for example were not cooked through. This is the second time recently that this has happened to us - we were a party of five - and we just can't organise why it is so dsorganised. The waitress (who's fault I think it was not) wes aware of the kitchen disorgainsation and knocked off a round of drinks and the service charge to her credit but will find it hard to want to eat here again.
A regular here before QPR games
Service is right on point - food varied and well prepared.
A little on the pricey side - especially for the smaller dishes
Very good food, plenty of it and very tasty, not too pricey for a large roast dinner in London. Service was good. A little slow and it wasn't even busy but they kept us updated and at no point did we feel ignored. Plenty of choice for beers, not too busy or loud, all in all, a top Sunday lunch.
Was very busy when we visited because of the QPR v Watford match but service was still attentive and friendly and the quality of food was excellent- would particularly recommend the flat Iron steak
Very good meal. Lovely pub and would highly recommend it.
We were seated right away and both the drink & the food were outstanding. Great old pub ambiance and comfortable place to spend a mealtime with friends.
What can I say?
Wonderful from start to finish, bar staff, waiter and manager couldn't have been anymore helpful or polite! The food was outstanding. We will be returning very soon!! 11/10! Many thanks to all the great staff.
Always fantastic, a favourite for Sunday lunch. will keep going back. Excellent veggie Sunday roast option. Excellent value
Great food and service at the Adelaide.
Always love this place, wasn't busy despite the home QPR match
Lovely variety of food and beers. Good service and a beautiful pub. Would come again.
Food was great.
Service was friendly but not very attentive.
Nice atmosphere.
Good place for a bite before going to Shepherd's Bush Empire.
Varied menu, great service, good vibe, nice selection of beers
Great pub with friendly service, good food and a nice atmosphere.
Well looked after by the Adelaide including dealing with some challenging dietary requirements - many thanks again
Apart from the desert, which was a cold pineapple, we enjoyed everything
Great selection of ale, very friendly and the food we had was excellent and well presented. No negative points from me.
Great roast. Had the pork belly. Delicious. Friendly staff in a classy, approachable atmosphere. And they serve Harvey's.
My husband was pretty disappointed with his Roast beef he said it was very bland
Beetroot burger + a side of sweet potato fries! Delicious! (though wasn't told my burger came with chips). Music a little loud for conversation - but it's a pub after all. Very friendly staff :) Overall very nice experience, so would go again.
Enjoyable pre match meal ahead of the recent QPR vs Sheffield Wednesday match. The fish & chips was very good.
Great staff, food was fabulous! Large portions - could t eat all the meat
Had a great time here, we had a roast beef & vegetarian roast both of which were executed well. Thanks - we will be back
Had a lovely Sunday Roast portion sizes are very Good.. Ambience very nice especially in a sunny day. The staff are friendly and welcoming.
Had a lovely meal at this pub with a group of friends however the occasion was marred by us being overcharged on our bill!!! we were going to dine there the next night too however the issue with the bill stopped us doing so.
End of season lunch - busy pub - service and food still excellent
Very nice gastro pub with good Sunday lunch options. Service is always good and friendly. They do a very good veggie roast which is great value and tasty.
I think eating late the food wasn't a perhaps fresh as it could be
We had an excellent lunch. Service was fast and efficient, and very friendly. Food was very good, straightforward, just what we wanted. We wanted something quick, but the menu would have supported a bigger meal - good range.
Went here for Christmas Eve dinner. We were welcomed to a nice table in the corner, all set for us. Even Christmas crackers on the table. Food on the 3-course menu was very good and service was personal and friendly. Drinks menu was well stocked. Restaurant/pub has an open kitchen where you can see the cooks at work. Very relaxed and friendly atmosphere. Great place also to come just for drinks. Very nice outside terrace (although a bit too cold outside for our liking).
We left feeling full and a bit buzzing from the drinks.....would recommend to others to try this one out. Very nice place.
Queen Adelaide does offer delivery in partnership with Deliveroo.
Queen Adelaide is rated 4.1 stars by 98 OpenTable diners.
You can book this restaurant by choosing the date, time and party size.


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How free learning - not a rigid curriculum - will prepare UAE's children for the future
As schools begin to give children a day and a half off to learn their own terms, Jonathan Gornall looks at the evidence behind the trend
What would happen if you left a group of young children in a New Delhi slum to their own devices with a computer?
The answer, as educationist Sugata Mitra discovered to his surprise, was that not only would they teach themselves how to use it, but they would also start to teach other children what they had learnt.
In another experiment, he left children with very poor English a computer loaded with a speech-to-text program. Using it they learnt to speak English properly, and improved their job prospects enormously.
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Mitra began conducting what became known as the Hole in The Wall experiments in 1999, in urban and rural settings in India.
In the process he proved that "in the absence of supervision and formal teaching, children can teach themselves and each other if they're motivated by curiosity".
He developed an educational philosophy he calls "minimally invasive education" and two years ago founded a School in the Cloud, an online platform that allows children around the world to learn on their own, and to teach each other, using resources made possible by the technology of the internet.
Today, Mitra is professor of educational technology at Newcastle University. He is also a leading advocate of self-learning as the future of education in a world in which rapid advances in technology are disrupting expectations of work and rendering traditional forms of schooling redundant.
In part, that is the thinking behind a pilot initiative that is to be trialled at the Indian High School in Dubai from April. For one and a half days every week, some pupils in grade 11 and 12 will be allowed to choose what to study, and will be free to fill their time with academic work, sports, or arts activities.
One 16-year-old has plans to return to the karate classes he had to give up because his academic work was taking up too much time. A girl, also 16, says she will use the time to resume her guitar lessons and take up sports. Another may use the time to conduct chemistry experiments.
- The beauty of the scheme will be to see where their minds, and their curiosity, lead them, and to teach them the invaluable lesson that they can apply those minds to anything that intrigues them.
- Purely academic work won't suffer under the scheme, which the Dubai Knowledge and Human Development Authority plans to roll out across other schools – school hours will be extended every day to make sure pupils still have the mandatory 30 hours of weekly classroom time.
- But it is hoped that the new flexible learning system will better equip today's schoolchildren to face the challenges of tomorrow's world, in which broadened horizons, flexibility and an ability not only to adapt to, but also to welcome the opportunities presented by the rapid pace of technological change, will be invaluable assets.
A recent study by the US Bureau of Statistics concluded that 51 per cent of all jobs in the US – and, therefore, the rest of the developed world – were at risk of being lost to automation.
Not all the roles facing replacement by robots or artificial intelligence are obvious. Shopworkers face a 47 per cent risk, but even the likes of lawyers and nurses, who both stand a 29 per cent chance of being replaced, aren't safe from the radical changes that are coming.
McKinsey, the management consulting firm, says the world is irretrievably in transition from "science fiction to business fact". In a 2017 study it found that half the activities people are paid to do globally could already be fully or partially automated using currently available technology.
The crucial consideration for those planning education, it believes, is that while "automation and AI will lift productivity and economic growth", along the way "millions of people worldwide may need to switch occupations or upgrade skills".
Hadi Partovi, the CEO and founder of Code.org, an organisation dedicated to promoting the teaching of computer science in schools, says the world is "not reacting fast enough to update our system of education" to prepare pupils for the rapidly changing world of work.
Debates about the future of education centre on changing how we teach, to embrace technology in the classroom, but there is almost no debate about changing what we teach
Educationalist Hadi Partovi
Addressing the World Economic Forum's Annual Meeting of the New Champions in September, Mr Partovi said that while automation was "much less likely to lead to the mass unemployment predicted by alarmists", it was "almost certainly going to necessitate the redefinition of most occupations and requisite skills".
While no-one could predict exactly what the workforce's needs will be in the middle of the century, "we already know they are changing and will continue to change with the rate of technological advancement".
Yet in most schools, he says, teachers continue to teach the same subjects that were taught 100 years ago: reading, writing, maths, science, history and foreign languages.
"Debates about the future of education centre on changing how we teach, to embrace technology in the classroom, but there is almost no debate about changing what we teach," he said. "Any discussion of the future of work should go hand-in-hand with a discussion of the future of curriculum."
Some of the subjects taught today, he believes, "will no longer be essential in the 2030s. Handwriting is increasingly obsolete, complex arithmetic is no longer done by hand, and the internet has replaced the need to memorise many basic facts".
Other leading educationists are also advocating enthusiastically for revolution in the classroom.
Emerging technologies, such as artificial intelligence, deep neural networking and machine learning "enable us to reimagine the possibilities of human creativity, innovation and productivity" wrote Vishal Sikka, an advisory professor at East China Normal University, in 2016.
And yet, while "so many of our systems have evolved beyond what we thought was possible, even 10 years ago ... we still hold on to an educational system built more than 300 years ago, when memorisation was rewarded more than curiosity and experimentation, when getting something right outweighed learning through failure".
Talk of revolution in the classroom, or even of allowing children to spend a day and a half every week doing what they want, might sound intimidating to teachers and parents brought up in simpler, more predictable times.
But the good news, as Sugata Mitra demonstrated so comprehensively, is that we underestimate the ability of children to adapt and learn on their own terms.
Twenty years ago, Mr Mitra set himself, and his guineapig pupils, the ultimate test. Without any help, could Tamil-speaking 12-year-olds in a south Indian village possibly learn the biotechnology of DNA replication, in English, from a streetside computer?
The short and astonishing answer was yes, which bodes well for an entire generation preparing for life in a world in which radical, constant change, rather than lifelong stability, will be the norm.
Updated: February 17, 2019 10:04 AM


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Even though Baja Fresh is a chain restaurant, it's a nice addition to the 3rd and D Street corner in downtown Davis. Since it's only one block from my office, it's now one of my convenient lunchtime choices.
Baja Fresh opened last month, bringing with it a new look to the corner and a new perspective on Davis. I love it when new restaurants open in town and you can sit in a window and look onto the downtown from a different vantage point. Hey, when you have lived here practically your entire life, any little change is exciting! So, after ordering, I sat at one of the bistro-style dining bars and gazed at Café Bernardo from the outside as opposed to my usual barstool inside.
The staff was incredibly nice and accommodating, at least the nice lady who helped us. It was freezing outside, so I ordered the tortilla soup, one of my favorite dishes that usually turns out to be a letdown. There isn't one place in Davis I can order tortilla soup and enjoy it, so I was expecting the same results. I was pleasantly surprised that it was satisfying. Not great, but good — hot, cheesy, with a dark hearty broth with a little kick to it, fresh avocado and tender chicken. It's quite filling even though it's a cup, so I was glad that I had only ordered one Baja-style, a la carte taco to go with it.
The tacos are good, much smaller that Chipotle's. The chips are free with an order and the salsa bar proved satisfying as well. There are about 4-5 salsas to choose from. The Pico de Gallo is full of fresh tomatoes and lots of garlic (good thing I have a toothbrush and toothpaste at my office), the green tomatillo salsa was just strange and I love tomatillo salsa, but my favorite was the medium heat roasted salsa they call Salsa Baja. It looks dark like black beans, so I almost didn't try it, but it has a strong smoky flavor with a bit of sweetness and no black beans to be found as far as I could tell.
On my second visit the next day to introduce my soup-loving father to their tortilla soup (he loved it), I met owner Raj Dhillon, a bay-area businessman. His daughter Puleed Dhillon and son Dalgot Dhillon both attend UC Davis, so he opened his second Baja Fresh here in Davis for them to help run. His first Baja Fresh is in Danville.
Raj said that he's pleased with the reception in Davis to his new restaurant. "We had a soft opening on December 17th without much advertising to get the staff up and running. All of the business we have now is walk-in and word of mouth."
The restaurant was clean, the service fast, and there were no long lines like you find at Chipotle. So, if you happen to be downtown and in the mood for some quick Mexican food, you might want to give Baja Fresh a try.
Baja Fresh Mexican Grill is located at 237 D Street and is open from 10 a.m. to 10 p.m. every day. You can them by calling 530-792-7000.


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Payment schedule:
$500.00 USD non-refundable deposit to confirm your space in the program. Final payment due November 1st, 2019. If you want a private room the single supplement can be paid with the final payment.
Contact in case of emergency:
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monday moon
Yesterday's Phenology: another February day, with the temps in the upper 30s and a sun that made it seem warmer than that and a bit of a breeze that made it seem colder than that. I guess, kind of a confusing day, in some respects. Cardinals singing their optimistic spring song. Saw some little yellow peeps in the sunday ads, seems a bit early for the peeps to come out, but everything is early this year I guess.
Song of the day: Benny Goodman, Moonglow


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NEW ORLEANS, La. - The Saint Mary's cross country team was one of seven Michigan Intercollegiate Athletic Association (MIAA) women's programs to earn United States Track & Field and Cross Country Coaches Association (USTFCCCA) NCAA Division III All-Academic Team recognition for the 2017 season.
According to the USTFCCCA, a team must have competed and compiled a team score at an NCAA Regional meet and have a minimum cumulative GPA of 3.10 on a 4.0 scale in order to be considered for the distinction.
The Belles turned in a cumulative GPA of 3.22 for the Fall 2017 semester and placed 29th at the NCAA Great Lakes Regional in November. Fellow MIAA members Albion, Alma, Calvin, Hope, Olivet, and Trine joined Saint Mary's on the women's list for 2017. Overall, 221 NCAA Division III women's cross country teams were recognized for their work athletically and academically this past season.
It is the eighth consecutive season the Saint Mary's cross country team has garnered the USTFCCCA NCAA Division III All-Academic Team honor.
For a full listing of teams honored for the 2017 season, visit the USTFCCCA press release here.


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Lasse Skovgaard: Sandblasted Acorn
Product Number: 002-327-0615
Having a signature shape as an artisan carver is somewhat of a double-edge sword. On the one hand, being recognized for a certain design is an incredible honor and testament to the carver's skill and creativity. On the other hand, though, it requires even more skill and creativity, then, to keep subsequent renditions of the signature shape fresh and subtly unique. Despite that difficulty, Lasse never fails to impress with his long-shanked Acorn piece like the one seen here. While all feature a similarly sweeping S-curve, pinched shank, and high-waisted bowl, they're all simultaneously different in their own subtle, individual ways.
In this piece, Lasse has fashioned two crisp ridgelines along the underside of the shank, making for a more D-shaped cross section. The crisp lines aren't readily apparent in profile. However, when turned in the hand, the ridges stand in stark contrast to the rest of the piece's supple curves. To mitigate this contrast, Skovgaard blends the lines in with the tight-knit sandblast, as ripples of ring grain stack up the entirety of the bowl toward the generously inflated rim. As well as a signature form, the finish here is also a signature style of Lasse's — the peaks of each growth ring having been highlighted by the lighter hues of the contrast stain to really accentuate the finish's vibrant presentation.-Truett Smith
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The pipe you see is the pipe you receive. Click here to see our photography process.
Measurements & Other Details
- Length: 5.76 in./146.30 mm.
- Weight: 1.82 oz./51.71 g.
- Bowl Height: 1.97 in./50.04 mm.
- Chamber Depth: 1.62 in./41.15 mm.
- Chamber Diameter: 0.77 in./19.56 mm.
- Outside Diameter: 1.77 in./44.96 mm.
- Stem Material: Vulcanite
- Filter: None
- Shape: Acorn/Pear
- Finish: Sandblast
- Material: Briar
- Country: Denmark


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In the realm of Japan's corporate tax laws, extending the net operating loss (NOL) carry-forward period might encourage corporate innovation and increased investments. The American Chamber of Commerce in Japan (ACCJ) believes doing so would help boost the nation's economy, and this viewpoint from the ACCJ Taxation Committee outlines why.
The ACCJ recommends that the Government of Japan (GOJ) extend the NOL carry-forward period under the Japanese Corporate Tax Law consistent with the periods applied in other major economies. The current carry-forward period is 10 years (for tax years starting on or after April 1, 2018), compared with unlimited carry-forward periods in the United States and many European countries.
This change is consistent with the aims set out in the GOJ's Japan Revitalization Strategy 2016. The strategy paper states, "It is essential for companies in Japan to have positive determination on shifting their internal reserves into future investment on facilities, innovation, and human resources," to tackle the problem of revitalizing the Japanese economy. By extending the NOL carry-forward period, companies would have the incentive and capacity to make long-term investments in growth and innovation—particularly for new business lines and innovative projects that often take many years to become profitable.
Overall, an extension of the NOL carry-forward period would signal to investors, whether foreign or domestic, that the GOJ is committed to increasing growth and revitalizing the economy through practical solutions.
The ACCJ applauds the GOJ's reduction in corporate tax rates from their historically high levels to rates more consistent with other member countries of the Organisation for Economic Co-operation and Development (OECD).
Yet, as important as bringing corporate tax rates in line with those of other countries is, the corporate rate is not the only tax condition that potential new market entrants will consider.
Growth companies—be they domestic startups or a result of foreign direct investment (FDI)—will likely have several initial years of losses while they invest to build up production capabilities, distribution infrastructure, and market share. Given this, such companies will look less at the corporate rate in those initial years—when they will have little or even no income to report—and more at the long-term return on their investments.
One of the significant factors in determining the return on investment during a startup period is the ability to apply those up-front losses in a tax effective manner over a long enough period to make the investment economically viable.
It has thus been the long-standing position of the ACCJ that extension of the NOL carry-forward period by Japan would stimulate both domestic innovation and FDI in growth industries, benefiting the overall Japanese economy. We have thus recommended that the GOJ lengthen the NOL carry-forward period from the 10 years under Japanese law (for tax years starting on or after April 1, 2018) to more closely match OECD norms, such as the unlimited carry-forward periods that now prevail in the United States as a result of tax reforms in 2017 and in Europe.
One issue that should be addressed is the inconsistency with carry-forward periods found in other major developed economies. As shown in the accompanying table, Japan, with its short carry-forward period, is already an outlier among its OECD trading partners.
Lengthening the period would not only bring Japan in line with its major trading partners, but would also:
- Facilitate FDI
- Strengthen incentives for investment in new industries and innovative startup companies
- Support companies that have invested in Japan in the recent challenging years since the global financial crisis and through the triple disasters of 2011
- Accelerate the growth and jobs connected with such investment
Significantly, in this period of fiscal consolidation, lengthening the NOL carry-forward period would have largely back-ended fiscal costs compared wih other forms of tax stimulus. Investment incentives would be front-ended, contributing more quickly to growth and the tax revenues it would generate.
Another issue that should be addressed is the leveraging of the usage cap to manage permanently loss-incurring companies. The ACCJ acknowledges that there are concerns that permanently loss-incurring companies can use the NOL system as part of a strategy to avoid paying their fair share of tax. To increase the incentives for companies to become profitable, the GOJ has reduced the current NOL annual usage cap to 50 percent and increased the carry-forward period to 10 years for tax years starting on or after April 1, 2018.
The ACCJ does not have a formal position on the annual usage cap. However, even assuming that such a reduction may be useful both to incentivize profitability and accelerate tax revenue—understandable goals in light of Japan's need for fiscal consolidation—this incentive will be most effective if the usage cap reduction is combined at the same time with a significant extension of the loss carry-forward period. Without that, Japan's short carry-forward period increases the risk that losses, even those incurred for valuable investment in growth and innovative technologies, will expire before they can be absorbed.
Moreover, Japan is a significant outlier among the countries compared in the table below, insofar as both its annual usage cap and carry-forward period are restricted. For the other jurisdictions shown in the table, either the annual usage cap may be low (e.g., Germany and France) or the carry-forward period may be short (e.g., South Korea and Taiwan). Only Japan is restrictive in both areas.
While the annual usage cap has been significantly reduced to 50 percent for tax years starting on or after April 1, 2018, the ACCJ recommends extending the NOL carry-forward period significantly towards OECD standards, such as the indefinite periods available in the United States and Europe. This would allow Japan to avoid disincentivizing valuable and innovative investments in many economic sectors. While Japanese legislation creates exceptions for small and medium-sized enterprises and newly established companies to carry forward losses without the usage cap (although for the first seven years only), the ACCJ believes that extending the carry forward period indefinitely for all companies would be more effective in creating jobs and fostering innovation. Such a move would fuel exactly the kind of growth that is a core goal of the GOJ's Japan Revitalization Strategy 2016.
The ACCJ strongly supports all efforts to enhance the attractiveness of the Japanese economy for investment—particularly for growth companies and for FDI. As noted in the ACCJ's Growth Strategy Task Force white paper, Charting a New Course for Growth: Recommendations for Japan's Leaders, most new jobs in Japan are driven by a combination of foreign-invested companies and new startups.
Clearly, increasing the investment environment to expand exactly these kinds of job-creating enterprises must be a key part of the GOJ's revitalization strategy. Increasing the NOL carry-forward period is a critical component of encouraging such investment.