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Funding Your Startup – Crowdfunding
Crowdfunding is an atypical finance system which has emerged as the newest and highly effective financing platform for entrepreneurs looking to raise capital for their startup or small business.
Crowdfunding in simpler terms is getting monetary sponsors for your new startup through funding campaigns. The Most common and known way of crowdfunding is through several crowdfunding websites but it can be done in many other ways, such as simply reaching out to family, friends, and colleagues.
A crowdfunding campaign has three main parties involved, You! Of course, the campaign initiator, the sponsors or donators that make the monetary contributions, and the mediator, which in most cases is the crowdfunding website. With crowdfunding, you have two options for raising funds:
Reward-based crowdfunding


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The Raptors used a balanced attack to pick up a hobbled Kawhi Leonard and finally gain some separation from the Bucks in Game 4, defeating Milwaukee 120-102 to even the Eastern Conference finals at two games apiece.
Here are some takeaways from Toronto's victory:
Giannis Antetokounmpo opened Game 4 with a predictable thirst for Raptors blood after one of his worst performances of the season in Game 3, and Milwaukee had Toronto on the ropes early.
Behind six quick points from the Greek Freak - including two thunderous dunks - the Bucks jumped out to a 12-5 lead less than three minutes into the game, temporarily silencing the Toronto crowd and leading to a Raptors timeout.
It was during this time that Kyle Lowry steadied the ship, pulling the trigger on even the slightest sliver of daylight behind the arc and attacking the paint when the Bucks took that perimeter space away. Within two minutes of that early Toronto timeout, Lowry exploded for nine quick points and the Raptors had evened the score at 17-17.
Toronto settled into the game from there, and Lowry finished with a team-high 25 points to go along with six assists and five rebounds while matching Antetokounmpo with nine drawn fouls in his 34 minutes of action, including one on Khris Middleton 80 feet from the basket to end the first half.
"This is one of the nights that we knew Kawhi was a little bit limited," Lowry told reporters postgame. "We had to come out and be aggressive for him."
Lowry's now averaging 20.3 points on 52-48-82 shooting for the series.
The lack of production from Toronto's bench has been the team's undoing too many times to count during this playoff run, but on Tuesday night, the play of Norman Powell, Fred VanVleet, and Serge Ibaka helped the Raptors put the Bucks away while buying some sorely needed rest for Leonard.
Powell, who's struggled with wild bouts of inconsistency since breaking out during the 2016 and 2017 playoffs, is enjoying his best stretch of basketball in two years. He's handling and shooting the ball with confidence and is back to getting to the rim at will, even against Milwaukee's tremendous defensive length.
VanVleet ran the second unit better in Game 4 than he has in months, dishing out six assists compared to only one turnover while knocking down all three of his 3-point attempts.
Ibaka, meanwhile, helped the Raptors wrestle control away from the Bucks in the second quarter by feasting on the offensive glass and finishing the types of second- and third-chance opportunities that get a home crowd on its feet.
Remarkably, the Raptors were actually able to blow the game open early in the fourth quarter with all three of their reserves on the court without either of Leonard or Lowry to prop them up.
In an even series between two great teams with championship aspirations, the loser on any given night is always going to rue at least one play or wild in-game swing, even in a blowout. For the Bucks, that swing occurred late in the third quarter.
With Leonard slowing down, the Raptors starting to teeter, and the crowd growing antsy, Ersan Ilyasova missed an open 3-pointer with 3:50 remaining in the third quarter that would've brought the surging Bucks within four.
Thirty-five seconds later, the Raptors were suddenly back up 12 thanks to buckets from Leonard and Powell, and they'd never look back. Toronto carried a 13-point lead into the fourth quarter, and Milwaukee never got closer in the final period.
Even in what turned out to be an 18-point loss, Ilyasova has to wonder what might've been had he connected on that triple to continue the Bucks' run.
I mentioned after Games 1 and 3 that I assumed Malcolm Brogdon would replace Nikola Mirotic in the starting lineup at some point in this series, but now I wonder if head coach Mike Budenholzer considers replacing Eric Bledsoe instead.
Bledsoe's a borderline All-Star who's been the second- or third-best player on the league's best team this season, but he's not good enough to earn the type of immunity the league's stars receive when they struggle in the playoffs, and boy, is he ever struggling against Toronto.
The Raptors' usually suffocating defense is daring Bledsoe to let it fly, knowing that on a team with Antetokounmpo and shooters, the best result for them is often a Bledsoe jumper. After a Game 4 dud that saw him score five points on 2-of-7 shooting in just 20 minutes of action, Bledsoe's now averaging 8.3 points on 24 percent shooting in the series, which includes a 2-of-19 mark from behind the arc.
Toronto is doing a fantastic job finding a balance between containing Antetokounmpo's penetration and recovering to Milwaukee's marksmen, but that task would be a lot taller for the Raptors if they had another shooter to worry about instead of Bledsoe. Replacing him rather than Mirotic would also allow the Bucks to get Brogdon back in the starting lineup without sacrificing as much size.
"We're certainly going to look at the film and look at everything, consider everything," Budenholzer said when asked about potential lineup changes. "We've got a couple days between now and (Game 5), and we'll evaluate it."
"The last 24 hours I've had have been pretty special." - VanVleet, revealing to reporters after his Game 4 performance that he welcomed a newborn son into the world Monday.
The obvious answer here is Leonard's health.
If his leg issue is merely the result of wear and tear from Sunday's double-overtime epic and it improves with some rest and a day off, the Raptors - who just managed to rout the Bucks with Leonard far from his best - are in good shape. If he's going to be hampered by the injury for the remainder of the series, however, it's tough to see the Raptors stealing a game in Milwaukee, which they'll need to do to win the series.
A positive sign for Toronto is that despite an obvious limp at various points during the last two games, Leonard isn't seeking out the training staff, receiving treatment, or heading to the locker room at all during timeouts or during his time on the bench. That would usually be the case if a player was playing through the type of concerning injury that could be made worse.
"He's got tremendous will. He's got tremendous desire," Raptors coach Nick Nurse said of Leonard after Game 4. "There was one time I was trying to give him an extended rest, and he didn't really want it, so he must be OK."

subset: commoncrawl


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Events Calendar
February 19, 2019
Course: Gas Allocations: Using the declining balance method (Advanced) February 2019
|Event Starts:
|February 19, 2019
|Registration & Breakfast 8:00 am; Course 8:30 am - 4:30 pm
|Associations Plus Suite 600, 900 6th Ave SW
Advanced Gas Allocations: Using the declining balance method
Note: If you have taken the Product Analysis & Audit Course you can register directly into the Advanced Product Allocations course and do not need to complete the intermediate level course.
This course will cover:
Instructor: Kevin Boyce
Note: You require a laptop for this course.
Location: Associations Plus, Suite 600, 900 6th Ave SW
February 28, 2019
PASC Luncheon: February 28, 2019
Earn one hour of verifiable CPD Credits
|Event Starts:
|February 28, 2019
|11:30am - 1:00pm
|Calgary Petroleum Club (319 5th Avenue SW)
Beyond Bitcoin: Blockchain Technology for Joint Ventures
Blockchain has emerged in the last couple of years as a potentially disruptive technology that could have significant impacts on the energy industry. One area ripe for disruption involves joint ventures. Join us for a special luncheon where we will cover the basics of blockchain, how it could be implemented into a joint venture and how these changes will affect you and your organization.
Presented By
Integrity Technology Solutions
Integrity Technology Solutions (ITS) is a Calgary based company with extensive Joint Venture experience and technical partnerships that allow us help guide and develop Joint Venture blockchain platforms and smart contracts. We provide industry leading education, consulting and implementation for blockchain and emerging technologies.
Members: $35.00 +GSTNonmembers: $55.00 +GSTLunch will be provided with a non-alcoholic beverage, and dessert.
March 5, 2019
PASC Power Play - Redwater Decision
Earn two hours of verifiable CPD Credits
|Event Starts:
|March 5, 2019
|Registration and Breakfast 7:00 am Presentation 7:30 - 9:00 am
|Calgary Petroleum Club (319 5th Avenue SW)
A Joint Presentation
In its quest to deliver enhanced value to stakeholders, PASC is excited to introduce the POWER PLAY, a two-hour session on urgent and critical issues that are of importance to the energy industry. As a "play" on both petroleum and hockey, these special sessions will be informative and delivered in a timely fashion outside of our normally-scheduled programming.
Join us for our first POWER PLAY on March 5, 2019 as we discuss and debunk the outcome of the Redwater insolvency case decision from a legal standpoint with Ashley Weldon and Tasha Wood of Burnet, Duckworth & Palmer LLP.
This event qualifies for verified hours of continuous professional development.
Members: $75.00 +GSTNonmembers: $90.00 +GSTBreakfast will be provided
March 14, 2019
Insights 2019
Earn up to four hours of verifiable CPD credits
|Event Starts:
|March 14, 2019
|7:00 a.m - 12:00 noon
|Calgary Petroleum Club (319 - 5 Avenue SW)
April 24, 2019
Course: Equalizations Basics
Equalizations Basics 1/2 day
|Event Starts:
|April 24, 2019
|Registration & Breakfast @ 8:00am; Course 8:30 am to 12:00 noon
|Associations Plus Inc. 600, 900 6 Avenue SW, Calgary AB
Equalizations (13th Month Throughput Adjustments) Basics
This half day course is intended for people who want to understand what an equalization (13th month throughput adjustment) is, why we do them, and what information is contained within them. It is ideal for those individuals looking to gain an understanding of the steps required to approve and/or code out an equalization. An equalization will be done in class to demonstrate all of the components that make up an equalization and where the data comes from. The course may not be in depth enough for individuals who will be required to do the equalizations for their organization.
Instructor: Lorie Lindberg
Lorie has been teaching for the past 25 years for CAPPA, PASC, and various other organizations. She currently consults for several companies specializing in Gas Cost Allowance and Equalizations.
Location: Associations Plus Inc. 600, 900 6 Avenue SW, Calgary AB
May 15, 2019
Course: Vendor Audit (Do not use)
Vendor Audit 1/2 Day Course
|Event Starts:
|May 15, 2019
|Registration & Breakfast @ 7:30 am; Course 8:00 am to 12:00 noon
|PASC office c/o Associations Plus #600, 900 - 6 Avenue SW
Vendor Audit
In this course you will learn the following:
1. Overview of the vendor / compliance audit activity
Currently Mr. Yasin is working for Canadian Natural Resources Ltd. as a Supervisor Vendor, Audit and responsible to identify, plan, execute, facilitate and manage vendor audits in all business areas of the company. Previously, he worked for PriceWaterhouseCoopers, Ernst Young LLP, and Enbridge Gas Distribution Ltd. at different positions."
$300 +GST Members
Location: PASC Office 600, 900 6 Avenue SW, Calgary


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It is being suggested, according to this article which was pointed to by this blogger , that the woman who leaped into the Berlin Zoo polar bear enclosure a couple of days ago was seeking her own death, having become depressed over her job situation. She was an out of work teacher.
Don't get near them without Power Armor, grenades, a good build, or all three. His mission: Unsuccessful. There is also an extremist sect devoted to Belar known as the Bear-Cult. To spread the fun around, the Book of Exalted Deeds introduces the prestige class the "Sentinel of Bharrai" for Ursinal-revering mages who want to escape the problem of Squishy Wizard syndrome. Suddenly, he feels a pat on the shoulder.
Velg abonnement
There's a reason why this story isn't included in compilations of Bible stories meant for toddlers. When you finally fight Bear yourself, you will find that he wears the best armour and uses the best swords. Films — Animated.


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Winter Aromatics: A Few Good Whiffs of Nature
… as with plants that use their biologically evolved aromas aimed towards assisting their survival, humans benefit from these aromas …
… as with plants that use their biologically evolved aromas aimed towards assisting their survival, humans benefit from these aromas …
I just celebrated my 16th year of outliving ovarian cancer! I am so happy to be here – still experiencing the wonders of this world. My latest, and just as exciting, news in… Continue reading
for free … the Observation Journal I used, and still use today, to outlive ovarian cancer – the Observation Journal is what I use today to be a proficient OODA-ler.
OODA-ling isn't just for cancer patients. The effort made to learn and use the OODA loop can help family and friends
… when we are diagnosed with cancer or any debilitating disease or injury, what should we do? Should we continue to live life exactly as we had immediately before the diagnosis or injury?
Heck no!
forward-looking strategies that I believe will make living life better, easier, with fewer stress inducing factors and will be simple to understand.
When do you know you can outlive cancer? When you complete medical treatment for cancer, surgery and/or chemotherapy? If this were true, we would have more success stories of having found a… Continue reading
Why many support programs don't work. Cancer support groups have been around for decades. They usually get off to a great start and little-by-little they diminish in attendance and eventually dissolve. It… Continue reading


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Saiphas wrote:Finally how did they target the hivers with this weapons as most of current gen nukes are more designed against fixed targets and not able to combensate for a moving target very well? Sorry if this is a bit minutia and if I need to suspend disbelief I will but its been bugging me for a year or two (since I purchased the game).
The Hiver First Contact took place in 2408. The current year is 2011. Between those two points, there were multiple nuclear weapons exchanges which were quite lively. The technology in place was not that of the 1960's and 1970's.


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How to help clients juggle two (or more) defined contribution plans
For most workers, the general retirement-savings rule typically boils down to saving as much as you can and, at a minimum, capturing any matching contributions.
Yet some workers might be covered by two or more defined contribution plans at the same time. These individuals either have employment through two different businesses — each of which providing a 401(k) or similar defined contribution plan — or they have a side hustle in the gig economy that allows them to create their own de facto employer retirement plan as a self-employed individual.
For advisors, this raises many questions around how to properly coordinate between multiple plans. It's important to maximize benefits but also not run afoul of controlled group requirements. These are rules that require individuals to aggregate all their businesses together and not double-dip by trying to reach the overall limit across multiple retirement plans.
Earlier this year, New York representative-elect Alexandria Ocasio-Cortes found herself in hot water after stating during an interview on PBS' "Firing Line" that the unemployment rate was low "because everyone has two jobs."
The statement received Politifact's dubious "Pants on Fire" rating, but it did raise the question: Just how many people actually do work two jobs?
According to the U.S. Bureau of Labor Statistics, the answer, at least for 2017, was roughly 5% of all workers, and it's been declining for two decades.
Yet there's ample reason to suspect that the bureau's numbers might be off. For example, some people may work second jobs for which they are paid under the table. Others cite issues with the BLS's methodology. And some even speculate that there are a substantial number of people who don't even realize that they technically have two jobs — an idea that could have some merit, particularly as the so-called gig economy continues to grow.
Even if we take the BLS's statistics at face value, that still means millions of workers have multiple jobs, and by extension the potential to contribute to multiple retirement plans on an ongoing basis. That's to say nothing of those workers who switch employers during the year and may have access to multiple employee-sponsored plans during the same calendar year, or those whose side hustle effectively makes them a Schedule C self-employed individual on top of being an employee at another business.
For all these reasons, it's become increasingly important for advisors to understand the rules for situations in which a client can set up and/or contribute to more than one retirement plan at a time.
There are two basic limits that retirement savers must be aware of: the salary deferral limit, sometimes referred to as the 402(g) limit, and the overall or annual additional limit, sometimes also referred to as the 415(c) limit.
Most retirement plans, including 401(k)s, 403(b)s and the Thrift Savings Plan have an annual salary deferral limit of $18,500 in 2018 and $19,000 for 2019. This is a per-taxpayer limit across all plans in which an individual participates.
Notably though, 457(b) plans also have the same dollar amount limit as outlined under IRC Section 457(b)(2), but their salary deferral limit is counted separately from other plans.
In 2018 and 2019, each of these plans also allows savers 50 or older by the end of the year to contribute an additional $6,000 as a catch-up. Furthermore, these limits apply to both amounts deferred into the traditional side of such plans, as well as deferrals to designated Roth accounts (DRAs), such as a Roth 401(k) maintained by the same plan. It's also worth noting here that 403(b) and 457(b) plans may offer participants additional catch-up contribution opportunities.
Nothing is free in life, but employer matching contributions on salary deferrals for 401(k) and similar plans might be as close as it gets.
Meanwhile, simple IRAs and the almost-never-used simple 401(k) also offer savers the ability to defer salary, but limit regular deferrals to $12,500 in 2018 and $13,000 for 2019. These plans allow savers 50 or older by the end of 2018 to contribute an additional $3,000 as a catch-up contribution.
It's also notable that the annual IRA contribution limit to traditional and Roth IRAs is entirely separate from the salary deferral limits for employer retirement plans. Thus, an individual with a 401(k) plan can contribute up to $5,500 (for 2018) to an IRA plus $18,500 to a 401(k) plan, in addition to any catch-up contributions to each — though the traditional IRA contribution may not be deductible.
The second limit, commonly known as the overall limit, applies to 401(k)s, 403(b)s, SEP IRAs and Thrift Savings Plans participants, and is capped at $55,000 in 2018 and $56,000 for 2019.
The overall 415(c) limit is a cap on all contributions made to a single plan on behalf of a participant for a given year, and thus is applied on a plan-by-plan basis. Such amounts include salary deferrals as discussed above, as well as all employer contributions such as matching contributions, non-elective contributions and profit-sharing contributions. The overall limit also includes any after-tax contributions made to a plan by a participant during the year — e.g., as part of a mega-backdoor Roth contribution.
Note that simple IRAs and 401(k)s are not impacted by the overall limit. The annual limit on total simple plans is a function of the employee's salary deferral, plus the required employer matching/non-elective contribution.
In the event that an employee is 50 or older by the end of the year and takes advantage of the opportunity to make a catch-up contribution, the overall 415(c) limit is increased by the amount of the catch-up contribution — i.e., from $55,000 to $61,000 in 2018, or $56,000 + $6,000 = $62,000 in 2019. Notably though, merely being 50 or older by the end of the year does not by itself increase the overall limit; the actual catch-up contribution must be made to count toward the higher limit.
It's not entirely uncommon to find clients with a side gig that is nearly as profitable as their day job.
Example No. 1: Elizabeth is 55 years old and defers $20,500 into her 401(k) plan in 2018. Thus, she has made a catch-up contribution of $2,000. As a result, Elizabeth's overall limit for contributions made to that 401(k) for 2018 are $57,000, i.e., $55,000 regular 401(k) limit + $2,000 catch-up contribution = $57,000. This means that Elizabeth could receive another $57,000 - $20,500 = $36,500 in various employer contributions, be it in the form of matching or profit-sharing contributions.
Example No. 2: Price is 58 years old and defers $10,000 into his 401(k) during 2018. He has not made any catch-up contribution, as his total deferrals do not exceed $18,500. Consequently, his overall limit remains at $55,000, allowing for up to another $45,000 in employer contributions.
COORDINATING 402(g) LIMITS
As noted earlier, the 402(g) salary deferral limit is a per-taxpayer limit, which means it applies once in the aggregate to an individual across all their employer retirement plans.
Thus, regardless of how many plans a client might participate in, they can only defer a maximum of $18,500 in 2018 or $19,000 in 2019, or $24,500 if they are 50 or older by the end of the year, or $25,000 in 2019. This coordination applies when a client has access to multiple 401(k)s, multiple 403(b)s, multiple Thrift Savings Plans, multiple simple IRAs or any combination thereof. This means that in essence, when a retirement saver has access to more than one retirement plan, they must coordinate their salary deferral limit across/between the various plans.
Again, 457(b) plans are not included in this list of coordinated plans. Clients who have access to both a plan on this list and a 457(b) plan are eligible to defer up to $18,500 in 2018, or $19,000 in 2019, into each plan, or $24,500 into each plan in 2018 if they are 50 or older by the end of the year, or up to $25,000 in 2019.
Coordinating 402(g) salary deferral limits between multiple employer-sponsored retirement plans is fairly easy. Coordinating the overall 415(c) limit between multiple plans, on the other hand, can get complicated. That's because there's an additional level of analysis that must be performed.
When evaluating how the overall limit applies to multiple employer plans, it's first necessary to determine if there is a relationship between the employers offering the plans that would cause them to be considered part of a controlled group or a member of an affiliated service group. For simplicity, we will continue to refer to the combination of these groups as related employers.
When a saver participates in multiple plans sponsored by related employers, the plans are treated as a single plan for contribution purposes — and also for any other rules/requirements, including vesting, non-discrimination, ACP/ADP testing and top-heavy rules. Thus, if an employee of two related employers wants to contribute into two 401(k)s, the maximum combined amount, between employer and employee contributions, would be $55,000 for 2018.
If two plans are offered by unrelated employers, then the overall 415(c) limit applies separately to each plan. Thus, if a young — i.e., under 50 — saver works for two separate employers in 2018, and both employers offer a 401(k) that includes employer contributions, they can theoretically receive a total limit of $110,000 between the two plans, so long as the total combined salary deferred to both plans is no more than $18,500.
Yet while the overall limit is applied separately to each plan sponsored by an unrelated employer, the still-combined salary deferral limit between those plans effectively means that in order to max out multiple retirement plans, it takes a substantial amount of employer contributions.
As with a single plan, $55,000 - $18,500 = $36,500 of employer contributions is all that's needed to reach the maximum limit. But with two plans it takes $110,000 - $18,500 = $91,500 of employer contributions to reach the two-plan limit. Thus, it is often easiest to take true advantage of multiple retirement plans when a client controls one of the unrelated businesses and can establish — and fully fund — a plan for themselves in the manner that is most efficient, on top of what the other unrelated business provides.
IRC Section 1563 defines three types of controlled groups; parent-subsidiary controlled groups, brother-sister controlled groups and combination controlled groups.
Generally speaking, these types of related employers are easy to spot because they have definitions that are largely rules-based.
Parent-subsidiary controlled groups, as described in IRC Section 1563(a)(1) and further explained in Treasury Regulation 1.414(c)-2(b), are generally defined as scenarios where a parent company owns 80% or more of a subsidiary company. In the event that one or more of the subsidiaries of the parent also has a controlling — i.e., 80%+ — interest in a company, that downstream company would be considered part of the controlled group as well.
Brother-sister controlled groups, as described in IRC Section 1563(a)(2) and further explained in Treasury Regulation 1.414(c)-2(c)(1), are generally defined as scenarios where five or fewer individuals, trusts and/or estates have a collective controlling interest — i.e., 80%+ — in more than one entity and where those five or fewer owners also have effective control over the companies. In this context, effective control means having more than 50% total identical ownership between the companies in which the group has a controlling interest.
Example No. 3: Consider the following scenario, in which four persons collectively have a controlling interest in two companies:
Note that the total identical ownership — that is, the total percentage of ownership that each person has in both companies — is only 40%. So while the four owners collectively own more than 80% of both businesses, this is not a brother-sister controlled group because there is no 50%+ effective control block, and the two companies would be treated as separate and unrelated employers.
Example No. 4: In contrast to the prior example, suppose that a similar group of individuals has the following controlling interest in two companies:
Here, the total identical ownership between the two companies is 55%. Thus, the group of owners not only has a controlling interest in the company, but they also have effective control. As a result, this would constitute a brother-sister controlled group scenario, resulting in the two businesses being treated as a single employer for purposes of the overall 415(c) limit and any other employer retirement plan testing rules.
As defined in IRC Section 1563(a)(3) and Treasury Regulation 1.414(c)-2(d), combined controlled groups describe scenarios in which each entity of the group is a member of either a parent-subsidiary or a brother-sister-controlled group, and at least one of the entities is the common parent of a parent-subsidiary group, and that same company is also a member of a brother-sister group.
For instance, consider the following chart of companies:
Here, Sam has a controlling interest, i.e., 80%+ ownership, in both Triangle and Circle. Further, Triangle owns 90% of Square. Thus, all three companies are part of the same combined controlled group, where Triangle and Circle are part of a brother-sister controlled group, and Square is also a part of the controlled group because it is a subsidiary of controlled-group-participant Triangle.
In contrast to the relatively straightforward, mostly rules-based factors that go into the determination of what constitutes a controlled group, the determination of what constitutes an affiliated service group — as outlined in IRC Section 414(m) and proposed regulation 1.414(m)-1 — is often far more complex. That's down to its more principals-based factors. And this complexity is undoubtedly part of the reason why the proposed regulations, which were initially promulgated back in 1983, still have yet to be finalized.
The need for these more complicated affiliated service group rules became apparent after a pair of Tax Court decisions from the late '70s. In both the 1978 decision in Kiddie v. Commissioner and the decision in Garland v. Commissioner the following year, the court ruled that even though there were some common ownership and related business activities between a number of entities, a controlled group did not exist because the rigid, rules-based control percentages had not been met. This was in spite of the fact that on its face, the businesses seemed very related due to their in-depth affiliations with each other.
Concerned that businesses would be able to exploit these court decisions further by dividing their workforce between entities that work closely together but weren't a controlled group due to a carefully crafted ownership structure, Congress created the initial affiliated service groups rules of IRC Section 414(m) in 1980. While a complete discussion of the affiliated service group rules is beyond the scope of this article — you can read much more about them here —the basic gist of the rules is to treat multiple entities that are essentially running one or more businesses together as a single entity.
Example No. 5: To see how the affiliated service group rules might collapse multiple entities into a single employer for retirement plan purposes, consider the following:
Note that accountants A through D each own 100% of Accountant A, Inc., through Accountant D, Inc., respectively. Furthermore, note that each corporation only owns 25% of the total interest of ABCD Accountants, Inc. Thus, there is no parent-subsidiary control group, and no brother-sister control group.
Now suppose that ABCD Accountants, Inc., employs clerical staff, staff accountants, etc., and that it also does all the billing for accounting services provided. Then, after paying relevant expenses, ABCD Accountants, Inc., distributes profits to four separate corporations, each wholly owned by one of the four principals of the firm.
Absent the affiliated service group rules, each of the middle-men corporations would be able to establish its own retirement plan, benefiting only its sole owner, while simultaneously excluding all employees of ABCD Accountants, Inc. In essence, the accountants would be able to create retirement plans for themselves, without any obligation to offer the plan for their downstream employees, who are firewalled off behind ABCD Accountants.
Given the unfairness of that scenario, the affiliated service group rules would collapse the five companies together so that employees of each company would be considered employees of a single employer, recognizing the actual substance of the arrangement.
It's often said that nothing is free in life, but employer matching contributions on salary deferrals for 401(k) and similar plans might be as close as it gets. As such, it's almost always a good idea to try and contribute as much salary as is necessary to secure an employer's maximum matching contribution. And while this might seem obvious, research shows that roughly one-third of all plan participants still fail to take this simple step.
Owing to the safe harbor rules, it's common for many employers to match employee salary deferrals dollar-for-dollar on the first 3% of salary deferred, plus an additional 50% match on the next 2% of salary deferred. This is sometimes referred to as a basic match. In such situations, deferring 5% of one's salary into such a plan results in an immediate 80% return on investment, because the individual is receiving an instant 4% match on the 5% contribution.
But what happens when two employers each offer a matching contribution? How should savers allocate their funds? Clearly, if a saver is able to contribute enough to both plans — taking into consideration both their budget and the coordinated salary deferral limits — to secure the maximum match from both employers, that's the optimal path. But often, either due to budget constraints or the salary deferral limits, choices will have to be made that will impact the amount of employer matching contributions a saver can make.
Example No. 6: Heather is a 45-year-old emergency room physician who works for two different hospitals that each pay her a salary of $250,000 per year, for a total of $500,000.
Each hospital offers the basic match for 401(k) contributions, i.e., the safe harbor contribution of matching 100% of the first 3% of contributions, plus a 50% match on the next 2%. To get the maximum matching contribution from each employer though, Heather would have to contribute $12,500 to each 401(k) — except that she can't do that. Such a contribution split would amount to $25,000 in salary deferrals across the two plans, whereas the maximum Heather can defer into the two plans combined is $18,500.
Here, the optimal strategy is likely for Heather to contribute at least 3% of her salary to each of the plans. Since both plans will match those contributions dollar-for-dollar, those amounts are worth more than the next 2% deferred into either plan.
Thus, Heather should make sure to defer at least $7,500 ($250,000 x 3% = $7,500) into each of the 401(k) plans, for $15,000 total, in order to get a full $15,000 match. She could then defer an additional $3,500 to either plan — or a combination of the plans — in order to fill up her available 50%-matching salary deferrals to get the remaining $1,750 of matching contributions.
As noted above, it's often easiest to maximize the tax benefits of multiple retirement plans when one of those plans is the client's own, either under a sole proprietorship — e.g., for a consulting business or other side hustle — or even as the owner of an outside business over which they exercise enough control so as to dictate the type of plan selected and the nature of its funding.
Many clients with two or more jobs tend to have a day job and a side gig. It's not entirely uncommon, however, to find clients with a side gig that is nearly as profitable as their day job — in some cases even more so. This opens up the potential for substantial second-retirement-plan savings opportunities.
Example No. 7: Matt is a 45-year-old non-owner employee of Best Contractors, Inc. As an employee, he earns a salary of $231,250 and participates in the company's 401(k) plan. In addition, Matt also has a side hustle as a residential architect, generating $100,000 of net profit via his sole proprietorship.
Here, Matt has two unrelated employers — given he owns 100% of his sole proprietorship but isn't an owner of Best Contractors. In a best-case scenario, he can contribute up to $110,000 in 2018. The determination of what the best plan is for Matt's sole proprietorship will largely be driven by the nature of his Best Contractors plan. To illustrate this point, let's consider two extremes.
First, suppose that the Best Contractors 401(k) plan offers an employer match on up to 8% of salary. In such a circumstance, Matt would obviously want to get the maximum match, so he would defer $18,500 ($231,250 x 8% = $18,500). As such, there is no salary deferral room left for him in any plan he would create for his sole proprietorship. Thus, a SEP IRA, which is easy to set up and is all employer funded, would likely represent the best choice for Matt, and allow him to reduce his taxable income by another $18,587 ([$100,000 profit - $7,065 deduction for one-half of self-employment tax on the 92.35% of net earnings for self-employment purposes x 20% = $18,587 max SEP contribution).
However, suppose that Matt's employer does not offer any matching contributions to its 401(k), but does offer a 20% profit sharing contribution. As a result, Matt would receive a $46,250 ($231,250 x 20% = $46,250) profit-sharing contribution in 2018, leaving him only enough room in the plan to defer $8,750 ($55,000 - $46,250 = $8,750). Here, adopting a 401(k) as the retirement plan for Matt's sole proprietorship might make the best choice, because in addition to allowing him to make a profit-sharing contribution of $18,587 — i.e., the same as a SEP IRA contribution — it would also allow him to defer an additional $9,750, the difference between the $8,750 he could defer into the Best Contractor 401(k) and the $18,500 limit for 2018.
Alternatively, Matt might not defer anything into his Best Contractor 401(k), leaving just the annual profit sharing contribution there, and instead contribute an additional $37,087 to his solo-401(k). This would represent the maximum profit-sharing contribution to that plan, plus an additional $18,500 deferral amount. In either case, the combination of plans would allow Matt to contribute up to $83,337 for 2018 — far in excess of the $55,000 overall limit for a single plan or multiple plans of related employers.
The key point is that salary deferral limits for individuals apply once across all plans, while employer contributions are limited on a per-plan basis — unless the plans themselves are related employers under the controlled group or affiliated service companies that aggregate that limit back into one as well.
This means that business owners who are involved in multiple businesses need to be careful not to over-contribute to employer retirement plans by failing to consider them on an aggregated basis as a controlled group. But those who are simply employees of multiple businesses can receive employer contributions to each, even though they're only able to make salary deferrals up to one limit across all plans — and may need to coordinate to maximize their matching contributions.
Fortunately though, individuals who have their own side business while being a non-owner or at least having a non-controlling interest in another business do still have room to create their own separate retirement plan for their outside business to contribute to — and can choose proactively from SEP and individual 401(k) plan options to maximize their employer contributions and/or the remainder of any salary deferral limits as well.


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Bring Back My Bar, with a twist!
Now is the time to get excited about voting next month!
This time we're adding a new twist to build even more excitement and engagement with your customers:
TWO rounds in April: Nominate, then VOTE!
Why, you ask? Because the list of retired fragrances is long — over 500 bars! With two rounds, long-time BBMB fans can nominate the top 100 fragrances on the list, then newer fans can wait to vote on the finalists in Round 2.
Here's how it'll work (mark your calendars!):
Round 1: Nominate from all 500+ retired bars
April 2-6, 2018 (ends at 11:59 p.m. PST)
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April 9-13, 2018 (ends at 11:59 p.m. PST)
Everyone is still invited to participate in both rounds — and vote as many times as you like! — but this gives you a new opportunity to involve customers who haven't participated before. Each time you vote, you must wait 5 minutes to vote again. The page will show which bars you have added to your ballot before you click "Submit Vote"!
As always, voting takes place on Buy Me Scents website.
It's up to the fans to pick the winning fragrances! You vote and we'll bring them back — simple as that. Final winners will be announced on April 17, and they'll be available for purchase in July only. Don't miss your chance to bring back the scents you've been missing. Get out and vote!
What is Bring Back My Bar?
For years, each time we launched a new fragrance it meant saying goodbye to an existing scent on the list. We all have our favorites, and the thought of never getting to enjoy Green Tea Smoothie or Bananarama again was just too much to take.
The solution? We launched Bring Back My Bar to give Consultants and customers the chance to vote back their favorite discontinued fragrances. Twice a year, we invite everyone to place their votes, and the top scents go on sale as Scentsy Bars for one month only — just enough time for fans to stock up!
*Fragrances discontinued after the most recent catalog (FW17) and bars that were voted back during BBMB in October 2017 are not eligible.


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Introduction: Helmet Respray
I have had this helmet for over a year now and always wanted to spray it. But also to keep some of the colour, so using a stencil was the best idea.
I should have planned the steps better but i made up for it in the end.
Step 1: Idea
The main idea for this was to keep some of the original colours in a stencil and spray the rest a darker colour for contrast.
I was going to use a trackable for geocaching and have the code underneath.
I used masking tape stuck to the screen of my laptop and made a stencil from a google image, transferred the tape onto the helmet and cut it out.
It all worked well until i sprayed the first coat of black paint.
Step 2:
Step 3: First Round of Spraying
I used the wrong type of paint. I dont know why, as the rattle can i chose told me that it was specifically for plastic, but it had such a horrible spray. It was very drippy and thick which would make removing the tape difficult.
I let it dry and sprayed again after sanding out some of the drip marks and the first layer started lifting, so i gave up on that paint and went and bought a different one.
Step 4: Changing the Plan
When I realised that sanding off the old paint actually started removing the original paint I changed the plan.
There was some red and white left down at the bare level which worked pretty well for a maple leaf. The stencil idea was still effective at least.
Step 5: New Spray
I picked up some more spray paint. The best option as it turns out was some matte finish grey paint which i bought along with a can of lacquer.
This time the paint was a lot better at taking to the helmet. If only the layers underneath were sanded better it would have had an even better texture.
A few layers later and it was finished, and the stencil ready to be removed.
They came off very easily which just left the final layers of lacquer to be applied.
Step 6: Final Product
After all the hassle of changing it turned out pretty good. The matt grey paint was covered with a few layers of protective lacquer which also covered and protected the maple leaf. On the other side I put a little lions head for no reason other than to put something else on the other side.
For a minute it looked like the lacquer was going to dry in a not-so clear colour but the next day it was crystal clear and ready.
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2 Discussions
Never paint a safety helmet such as a hardhat or motorcycle hemlet, or you lose the safety rating and risk a big fine. Most spray paints contain a solvent that can weaken the plastic, making it unsafe to use. The DOT and NIOSH have specifically made a rule that no painted helmets are to be used where one is required.
Ive seen some debate about this online. Do you think you would notice if it is failing or not? And what exactly does the paint do? Surely any damage done would be noticeable


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Tuesday, April 24, 2012
Singaporean Woman Pleads Not Guilty to Trafficking
Tuesday, 24 April 2012 20:59 Wheelchair-Bound S'porean Woman Pleads Not Guilty to Child Trafficking KLANG, 24 APRIL, 2012: A Singaporean woman bound in a wheelchair pleaded not guilty at the Sessions Court here today to a charge of trafficking in a 22-day-old baby for the purpose of exploitation earlier this month. Lee Hwee Bin, 36, was charged with trafficking in the baby for the purpose of exploitation outside the Starbucks Coffee, Jaya Jusco Bukit Tinggi here at about 11:30am on April 6. She was charged under Section 14 of the Anti-Trafficking In Persons and Anti-Smuggling of Immigrants Act 2007 which carries a maximum jail term of 20 years and fine upon conviction. Lee's lawyer, K Muthiah said his client had lost her passport and a police report pertaining to the matter had also been lodged. He said his client had also applied for a new passport at the Singapore High Commission here and was expected to receive it in another month. Hence, Judge Norsyaridah Awang said she could not allow bail on Lee as the accused did not possess any valid travel document. She also set May 24 for remention. Deputy public prosecutor Aimi Syazwani Sarmin prosecuted.
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Wednesday, May 14, 2014
Do you remember the song "Lola" by the Kinks?
It was stuck in my head all day and ended up in my
art. The original picture is an old high school photo.
I opened it in Tinned Cam and added the overlay
with the white lettering and distress marks. Next I
used Procreate to add the "makeup" and saved the
image and then opened this image and the original
in Image Blender. After blending the two pictures
I opened the result in Word Swag to add the lyrics.
I've recently joined a group on Facebook moderated
by Karen Divine where she suggests a direction and then
she and other artists discuss your post. The current
challenge is to develop a series based on one idea.
I'm thinking I'll continue to bring out the "Lola" in
more old photos for my entries.
Posted by just jody at 7:01 PM
Labels: digital collage, image blender, iphoneography, karen divine, lola, procreate, the kinks, tinned cam, word swag
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یکشنبه 28 تیر 1394 05:20 ب.ظ
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text:
Take care of geriatric is a need and responsible for all. TENA, The Understanding Specialist and Continence Foundation of Malaysia recently launched the 'Sentiasa Denganmu Mak Abah di Mana Jua: Idea Mudah Untuk Rumah, Ibu Bapa Kita Lebih Selesa' Campaign to empower adult children to be more aware of the little things they can do and how they can play an active role in understanding the many challenges their parents face, including the onset of incontinence which occurs in 1 out of 2 older persons .
As incontinence can affect one's parents' mobility and quality of life, the campaign offers practical suggestions from experts on proper care, management and simple improvements in their homes to help elderly parents feel more comfortable while reducing the risk of falls.
Incontinence affects 1.4 million Malaysians and is estimated to increase by 4.5% annually.1 Despite this, studies have shown that 69% do not seek help largely due to embarrassment and social stigma.
"At TENA, we firmly believe that an active life with incontinence is still possible, hence the need to raise greater awareness so that the condition can be managed effectively with the RIGHT solutions and support, especially from family members," said Debby Ho, Marketing Manager, Vinda Malaysia. "The last thing our parents want to do is to trouble us, and it is even tougher for them to bring up a sensitive topic such as incontinence. This is why TENA recognizes the great need to empower children with simple steps and small gestures that can help our parents feel as comfortable as possible, especially at home, without making them feel small," she explained.
"Incontinence is very common, affecting approximately 50% of older persons. This impacts their lives in many ways, from remaining homebound out of embarrassment or visiting the toilet frequently throughout the day. As they are staying at home for most of the day, it is of utmost importance to prevent our elderly parents from a fall as it could lead to many other complications such as difficulty recovering, as well as other complications if they are hospitalized," explained Dr Peter Ng, consultant urologist and president of Continence Foundation of Malaysia.
"One of the best things we can do for our parents is help them maintain their independence, and home ideas in the bedroom, bathroom and living room can make it much easier for them to move around safely," said Dr Leong. "These can be complemented with the right colours and refreshing scents to make their homes more relaxing."
In addition to recommendations from experts, the campaign also provides other educational support through the TENA website, where the Caring 101 e-Handbook can be downloaded and product samples can be requested.
Interested to get more information about TENA ,
Website : www.tena.com.my
Facebook : www.facebook.com/TENA.Malaysia
TENA toll-free helpline : 1-800-88-9988 (9am to 5pm, Monday to Friday)


text:
Sid Valley residents called on to answer second questionnaire
PUBLISHED: 14:20 24 May 2017 | UPDATED: 14:55 26 May 2017
"We need as many responses as possible to create a blueprint that reflects the whole of the community – from children to families to older people."
That is the message from the Neighbourhood Plan Steering Group, which is sending out its final residents' questionnaire to all houses in the Sid Valley this week.
The first survey, last summer, was designed to understand the public's collective aspirations, and was followed by consultations of business and special interest groups, and of children and young people.
Steering group chairman Deirdre Hounsom said: "We now need residents to spend a bit of time to provide a little more detail and to help to us get the highest number of responses possible so that our Neighbourhood Plan really reflects the views of our whole population – from children to families to older people.
"We are asking for one response per household. If you live with other people, we hope that the survey will start a discussion in your home, and the questions should then be answered reflecting the collective views of everyone in your household.
"Please complete and return the survey to one of the collection points listed below, before the consultation closes on Friday, June 30. "Alternatively, you may prefer to complete the survey for your household online at http://www.sidvalleyneighbourhoodplan.com/survey."
A Neighbourhood Plan is primarily about how land is used, how buildings and public spaces look and how they blend in with the environment.
This final questionnaire covers issues including the adequacy of the valley's housing supply, its location within the Area of Outstanding Natural Beauty and the potential future redevelopment of Port Royal, which is currently the subject of a separate scoping study.
The survey also seeks feedback about subjects including the health and stability of the valley's economy, employment and transport.
It builds on the responses from its predecessors, and after analysis the results will be used to write the Neighbourhood Draft Plan, setting out planning guidelines which will provide a legal framework for planning permissions for the next 15 years.
Drop-off points can be found on the questionnaire.
The previous reports are available online at www.sidvalleyneighbourhoodplan.com.
If you value what this story gives you, please consider supporting the Sidmouth Herald. Click the link in the orange box below for details.


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text:
Major Research Project on Development and Validation of Tool on Critical Thinking Skills: An Evaluative Study of its Benefits for Institutional Leadership in India
Major Research Project on Development and Validation of Tool on Critical Thinking Skills: An Evaluative Study of its Benefits for Institutional Leadership in India
Dr S Srikanta Swamy
Additional Director- Centre for Research
CHRIST (Deemed to be University)
Bangalore – 560029
In any educational Institution, the head of the institution plays a vital role to achieve the goals and objectives of education. The head of the institution is expected to have a clear vision about the institution and work in that direction, keeping in mind his academic tasks and responsibilities. Apart from doing the tasks as per the planned curriculum, it is the creative outlook and critical thinking skills of the heads to contribute for appropriate decision making and effective functioning.
Critical thinking has become an important area of consideration in the process of education. It is the critical thinking that enhances educational leadership (Mao Yingshan, 2011, Sterblom 2010). To a large extent, critical thinking capabilities determine leadership capabilities. Through critical thinking, it is possible to judge or evaluate the quality of curriculum transaction and evaluation procedures. But the question is how to assess the critical thinking skills among the institutional heads? There are few tools available to measure the critical thinking skills of students and teachers (California Critical Thinking Dispositions Inventory, Watson- Glaser Critical Thinking Appraisal ...etc). But seldom tools are available to measure the critical thinking skills of the head of the institutions of degree colleges. This felt need motivated the investigator to develop a Tool on Critical Thinking Skills (TOCTS) based on certain components. Standardization procedures are also followed while developing the tool.
Critical thinking skills, along with Institutional Leadership of the heads of Institution help for optimum utilization of human and financial resources. An institutional head using critical thinking skills and good leadership behavior will be able to solve many academic problems and take correct decisions. There are several types of leadership and leadership styles. In the field of education, Institutional Leadership is very important and often referred to assessing authorities.
According to John Adail (2011), there are three broad and converging approaches to the understanding of Leadership namely; Qualities (what you are); Situational (what you know) and Functional (what you do). All the three should blend together. An institutional leader is expected to have all these approaches. But the question is, how to asses these qualities among institutional leaders? What are the components or dimensions to be included to assess institutional leader behavior? Are there any specific tools available? Some of these questions inspired the investigator to develop the Institutional leadership behavior Scale (ILBS). The two tools developed by the investigator namely; Tools of Critical Thinking Skills and Institutional Leadership behavior scale were administered to 210 heads of institutions
selected from five states namely: Delhi, Goa, Karnataka, Tamil Nadu and Kerala.
The main objectives of this study are:
1. To develop a tool to measure the critical thinking skills of heads of institutions.
2. To find out whether gender, levels of headship, experience, educational qualification, types of institution and regions have any influence on Critical Thinking Skills.
3. To develop a tool to measure Institutional Leadership of heads of institutions.
4. To evaluate the benefits of Critical Thinking Skills on the Institutional leadership.
5. To find out if variation exists with respect to Institutional Leadership among gender, levels of headship, experience, educational qualification, types of institution and regions.
The variables considered in this study are; gender, levels of headship, experience, educational experience, type of institution and region. Hypotheses are also framed based on these variables. These hypotheses were tested using Anova, t-test correlation techniques. SPSS is used to analyze the data.
The major findings of the study are:
1. The critical thinking skills dimension did not significantly differ across the gender. However, across the educational qualification, there is a significant difference.
2. There is no significant difference across the levels of headship. However, private institution heads demonstrated significantly higher level of critical thinking skills.
3. There is a significant difference in the critical thinking skills across the regions.
4. Institutional leadership behavior does not differ significantly across gender, educational qualification. However, across the levels of headship and years of experience, there is a significant difference
5. Institutional leadership significantly varies across the regions
6. There is a low but negative correlation between critical thinking skills and institutional leadership (not in accordance with Godzyk and Karen 2008, Rickets, 2005)
Some of the findings of this study had to be tested through further research. The above findings will have policy implications in higher education and leads to the following recommendations.
1. Intensive training in critical thinking skills and Institutional Leadership by the Academic Staff College, Administrative Institutes and state higher education council.
2. The National Assessment and Accreditation Council (NAAC) can insist on the training and assessment of Institutional Leadership during their visit and proper weightage can be given accordingly.
3. Higher education institutions and colleges can conduct more orientation and training programmes on Critical thinking skills and Institutional leadership by taking financial assistance under the RUSA scheme.
4. Collaborative programmes can be organized among different levels of headship across regions.
Year of Publication: June 2014
Major Research Project : Vol 3
Pages : xiv, 138
Price: available on request
Funded by Centre for Research-Projects-CHRIST (Deemed to be University)
Published by Centre for Publications, CHRIST (Deemed to be University)


text:
projects to strengthen its infrastructure investment fund and other funding
Unlike Ghana, Hong Kong does not
consider profitability a key success measure for PPP projects, which is understandable because, according to Chan,
Lam, Chan, Cheung, and Ke (2009), over
the last couple of years, Hong Kong has
enjoyed abundant financial reserves
and a budget surplus, therefore, financial drive is not as critical as that seen
in Ghana. Although private investors in
Hong Kong may consider profit important, the government certainly does not
consider it a priority in PPP arrangements (Cheung et al., 2012).
Reduced public and political protests are ranked tenth in Ghana and
twelfth in Hong Kong. Although this is
a close ranking, the mean difference
is large (i.e., 3. 49 in Ghana and 3.08 in
Hong Kong). Public and political protests in PPPs are not uncommon in
Ghana. Very often the lack of transparency and accountability on the part
of project parties raise questions and
doubts among the general public. Other
protests may also come as a result of
high user charges and lack of cooperation (Ismail & Haris, 2014). This was
seen in the Ghana National Housing
Project attempted by the GoG in 2011.
In that project, there were countless
demonstrations and political agitations
on the accountability and transparency
of the PPP arrangement. A section of the
populace believed that the government
had not bargained in the interest of the
general public but favored the private
investor (Ghana News Agency, 2010).
This notwithstanding, in Nigeria, which
is a developing economy, Osei-Kyei
and Chan (2015b) reported that several
demonstrations and protests occurred
as a result of high user fees and the lack
of cooperation among stakeholders.
Although public and political protests
over PPP arrangements may be difficult to eradicate in Ghana, essentially
their occurrences should be reduced
to the lowest in order to make PPP
projects successful.
With respect to Hong Kong, public
and political protests are not as rampant
as those seen in Ghana and other African
countries. Thus, it is understandable as
to why this criterion is ranked lower by
the Hong Kong respondents. Emphatically, most of the past PPP projects in
Hong Kong had not suffered so much
from public and political protests. Some
examples include the Cross Harbour
Tunnel initiated in 1969; the Asia World
Expo project, which opened in 2005;
and the Hong Kong Disneyland Theme
Park, which also opened in 2005.
The success criterion, 'reduced litigations and disputes' is ranked ninth
in Ghana, whereas the Hong Kong
respondents ranked it thirteenth; this is
a large mean difference of 0.97 (i.e., 3. 55
in Ghana and 2. 58 in Hong Kong). In
Ghana's PPP practice, litigations and
disputes in PPP arrangements stem
from the lack of experience of contracting authorities in contract negotiations.
This is because, very often, public officials agree on contract terms that are
not in the interest of the general public and, more importantly, they retain
excessive risks and responsibilities. In
the long term, these actions result in
litigations and disputes, which subsequently end up in high unplanned costs,
contract abrogation, and reputation and
relationship damage (Cisse, Menon,
Segger, & Nmehielle, 2013). Practically,
within the Ghanaian context, it may be
difficult to completely eliminate litigations and disputes in PPPs; however,
their occurrence could be reduced to
the lowest level. Ideally, a well-struc-tured and defined dispute resolution
mechanism will help achieve a reduced
number of litigations and disputes in
PPP contracts (Osei-Kyei et al., 2017).
Unlike Ghana, Hong Kong is not com-pletely new to the concept of PPP. Impor-tantly, the private sector has played a veryactive role in developing Hong Kong'seconomy compared with that in Ghana.When it comes to contract negotiations,their public authorities are experiencedenough to engage in fruitful negotiationprocesses. This, therefore, has helpedto minimize litigations in most of theirpast PPP arrangements, including theCross Harbour Tunnel, Asia World Expo,and Hong Kong Disneyland projects.Notwithstanding, Hong Kong has a well-organized legal system, which deals withlitigations and disputes in a cordial man-ner compared with that in Ghana. Theseare the possible reasons why Hong Kongmay not place more emphasis on reducedlitigations and disputes when measuringPPP project success.
Local economic development is
ranked eighth in Ghana and fifteenth in
Hong Kong. In essence, there is a large
mean difference of 1. 33 (i.e., 3. 56 in
Ghana and 2. 23 in Hong Kong). Local
economic development refers to the
economic benefits associated with
PPP projects, which includes employment opportunities and easy access
to public facilities by local commuters
(Osei-Kyei et al., 2017). Emphatically,
some of the motives of the Ghanaian
government engaging in PPPs include
solving the huge infrastructure deficit
and creating more job opportunities for
the people of Ghana (World Bank, 2009).
Unemployment and pressure on public
facilities are very high in Ghana due to
the rapid urbanization growth rate. The
current unemployment rate in Ghana
among youth stood at 8.70% in 2013
(World Bank, 2015). In addition, the
infrastructure deficit in Ghana requires
an annual expenditure of US$1.5 billion
(World Bank, 2009). The PPP concept
is therefore viewed by the government
as a means to reducing the unemployment rate and bridging the infrastructure gap. With PPP projects, different
job opportunities requiring both skilled
and unskilled labor, are often created
(Osei-Kyei et al., 2017).
In Hong Kong, it is understandable
why local economic development is not
a critical PPP project success criterion.
Obviously, Hong Kong is one of the
jurisdictions in the world with rapid
infrastructure growth and a low unemployment rate (i.e., 3.4% as of 2016)
(Census and Statistics Department,
2016); therefore, PPP implementation