text:
Editing Klara (Saga) 0 You do not have permission to edit this page, for the following reasons: Hi, welcome to Image Comics Database!Please log in to edit this wiki.Joining Wikia is free, and it only takes a minute.We hope that you sign in, and become a member of the community!Click here to join this wiki Please log in to edit this wiki.Joining Image Comics Database is free, and it only takes a minute.We hope that you sign in, and become a member of the community!Click here to log in or create an account more + You can view and copy the source of this page: {{Character Template | Image = Klara Saga 001.jpg | RealName = Klara | CurrentAlias = | Aliases = | Identity = | Alignment = | Affiliation = | Relatives = [[Barr (Saga)|Barr]] (husband),
[[Marko (Saga)|Marko]] (son),
[[Alana (Saga)|Alana]] (daughter-in-law),
 [[Hazel (Saga)|Hazel]] (grandchild) | Universe = Saga | BaseOfOperations = | Gender = Female | Height = | Weight = | Eyes = | Hair = | UnusualFeatures = Horns | Citizenship = | MaritalStatus = | Occupation = | Education = | Origin = | PlaceOfBirth = Wreath | Creators = Brian K Vaughan; Fiona Staples | First = Saga #6 | HistoryText = '''Klara''' was born on [[Wreath]], which has been at war with [[Landfall]] for decades. ===Origin=== Klara raised [[Marko (Saga)|Marko]], her son, in a time when the great war had been outsourced to other planets. They took him to the war-torn and blood-stained soils where the last great Wreath battle took place. From that day forward, Marko learned to hate the people of [[Landfall]].<ref name=S7>{{c|Saga #7}}</ref> ===Marko on the Run=== Later, Klara and her husband, [[Barr (Saga)|Barr]], believe Marko to be in trouble when they sensed the family heirloom sword had been broken. They teleported aboard his rocketship and believed he was being attacked by [[Izabel (Saga)|Izabel]] and [[Alana (Saga)|Alana]]. Klara used a [[Banishment]] spell on Izabel forcing her to a nearby planet. Marko quickly showed them his child and informed them it was his wife and kid.<ref name=S6>{{c|Saga #6}}</ref> Marko grabbed a [[Crash Helm]] to teleport to the nearby planet to save Izabel. Klara went with him. They soon found themselves in a fight with [[Fard (Saga)|Fard]] who informed them Izabel would soon be eaten by the planet, which was actually an egg that was about to hatch.<ref>{{c|Saga #8}}</ref> When Marko and Klara returned to the ship with Izabel, they attempt to take off but are pulled back towards the [[Timesuck]]. Marko throws the [[Crash Helm]]s into the furnace to force the ship to fly faster. However, it is being pushed faster than it was designed to go and begins to break apart. Barr began to hold the ship together with a binding magic spell. However, it pushes his luck too far and he soon dies of heart failure. Klara and Marko grieved for weeks at his loss on the rest of their journey to [[Quietus]].<ref name=S11/> ===Quietus=== Upon arriving in Quietus, hey find [[D. Oswald Heist (Saga)|D. Oswald Heist]] drinking his days away and Klara finds him disgusting for being anti-war.<ref>{{c|Saga #14}}</ref> Overtime, the two bond and share a special connection even though she had recently lost her husband. They soon were forced to hide in the attic due to [[Prince Robot IV (Saga)|Prince Robot IV]] arriving.<ref>{{c|Saga #12}}</ref> When the Prince shot Heist in the knee, Klara couldn't take it anymore and rushed downstairs to help him. However, the Prince used his arm cannon to fire at Klara knocking her back. Heist pulled out a gun and shot the Prince in the back in retaliation breaking his oath of peace. When Heist checked on her, he found Klara was okay as most of the impact was absorbed by her ax. Suddenly, [[Gwendolyn (Saga)|Gwendolyn]] broke in to demand the secret to healing her new love. When Heist pulled a gun on her, Gwen stabbed Heist through the eye killing him enraging Klara.<ref>{{c|Saga #17}}</ref> After a brief scuffle with [[Lying Cat (Saga)|Lying Cat]], the group was able to escape the lighthouse and head to [[Gardenia]] to try and live a new war-free life.<ref>{{c|Saga #18}}</ref> ===Gardenia=== On Gardenia, Klara continue to take care of the ship and watch over [[Hazel (Saga)|Hazel]] as she quickly grew.<ref>{{c|Saga #20}}</ref> Klara spent most or her days reading Heist novels to commiserate his loss. When they were suddenly attacked by [[Dengo (Saga)|Dengo]], an insane poor [[Robot Kingdom (Saga)|Robot Kingdom]] member, she retaliated but ended up being held hostage.<ref>{{c|Saga #23}}</ref> ===Detention=== [[File:Saga Vol 1 31 001.jpg|left|thumb|Klara kills [[Zizz (Saga)|Zizz]].]] Klara and Lexis were brought on board a ship by Revolution members [[Lexis (Saga)|Lexis]] and [[Zizz (Saga)|Zizz]]. They were attempting to escape with the hybrid, [[Hazel (Saga)|Hazel]], and sell he to [[Vez (Saga)|Vez]] and the high council. However, they were boarded by [[Royal Guard (Saga)|Royal Guard]] members. Due to the distraction, Klara took a weapon and smashed Zizz' head in. Lexis and Klara agreed to a cease fire in order to get out alive as they were about to have their hull breached. They fabricated a story that they were sex slaves. The robots then sold the trio to a detention center under [[Landfall Coalition]] control.<ref>{{c|Saga #31}}</ref> When Klara and Hazel arrived for a cleansing and debrief before being introduced into general population, a doctor stuck up for them, which was strange for a landfall troop to stick up for a 'wing'. However, once they were alone, the doctor transformed to reveal it was [[Izabel (Saga)|Izabel]] and she was going to attempt to help them. However, years went by and on Hazel's fourth birthday she was still on the planet still hiding her identity from everyone. Klara was very adamant about making sure she kept her secret from everyone and would scold the girl whenever she talked to strangers.<ref name=S31/> Eventually, Hazel had enough and revealed her wings to her school teacher, [[Noreen (Saga)|Noreen]]. Noreen passed out from the surprising news and bashed her head on a table.<ref name=S31>{{c|Saga #31}}</ref> | Powers = * {{Magic}} ** {{Banishment}} ** {{Binding}} | Abilities = * {{Tracking}}: Klara was able to track Marko's location when he broke the family heirloom and she believed he was in trouble.<ref name=S6/> | Strength = | Weaknesses = | Equipment = | Transportation = | Weapons = | Notes = | Trivia = | Marvel = | Wikipedia = | Links = }} Templates used on the current version of this page: Saga Vol 1 6 (view source) Template:! (view source) Template:- (view source) Template:Banishment (view source) Template:Binding (view source) Template:C (view source) (protected)Template:Character Template (view source) (protected)Template:CloseBrackets (view source) Template:Cmy (view source) Template:CnstNL (view source) (protected)Template:Ctry (view source) Template:GetEraCat (view source) Template:GetYear (view source) Template:Header (view source) Template:Home Table (view source) Template:Image Comics:Header (view source) Template:Infobox Line (view source) Template:Magic (view source) Template:OpenBrackets (view source) Template:References (view source) Template:Reflist (view source) Template:Scroll Box (view source) Template:StaffCorrection (view source) Template:Theme.Default.Border (view source) (protected)Template:Tracking (view source) Return to Klara (Saga). Retrieved from "https://imagecomics.fandom.com/wiki/Klara_(Saga)" Edit summary Preview Mobile Desktop Show changes


text:
The best magazine
Patterns - How Do They Influence Our Thoughts, Businesses and Creativity?
Because they are consistent, often unconscious patterns, they constantly, daily, express our character.
" - Stephen Covey "Your brain has an in-built mechanism for finding patterns you've programmed because of where you've put your attention.
Solutions, innovations, and success come not from greater intelligence or creativity but from what we notice because of where we point those attributes.
" - David Allen Some of my readers have asked me how I choose my different themes: for my articles, my blogs and my e-newsletters.
I love words and am a voracious reader.
I have to be careful not to stay subscribed to too many e-newsletters - even when they are excellent - or order too many books and magazines, or join too many discussion groups.
Why, because I will read them all and have no or little time for my regular work.
What does this have to do with my choice of themes? Well, I still do read many of the words that are included in the e-newsletters I receive, the books and magazines that are positioned at reading stations around my apartment, and the threads written about in the discussion groups to which I clock in daily.
I decided on using "patterns" after reading Val Kilmer's essay in ETR (Early to Rise) when he wrote, "One could argue - as I have in past ETR essays - that the human intellect is specifically designed to recognize and respond to patterns that are too subtle and complex to be understood logically...
The interesting thing about a fractal universe is the possibility that all patterns are related.
If this is so, you should be just as able to recognize the patterns of success by studying football or art history as by studying geopolitics or global economics.
" - Val Kilmer There are those who would argue, with good reason, that we all develop patterns for thinking, working, living, and creating.
If we study nature, we find the repetition of similar patterns throughout.
We develop patterns of speech, music, habits and reactions.
I can't imagine living without certain consistent patterns - can you? And, yes, I found many wonderful and thought provoking quotations.
Here are a few:
- "Our whole evolution up to this point shows that human groups spontaneously evolve patterns of behavior, as well as patterns of training people for that behavior, which tend on balance to lead people to create rather than destroy.
Humans are, on net balance, builders rather than destroyers.
" - Julian Simon
- "But it is strange how many rational beings believe the ultimate truths of the universe to be reducible to patterns on a blackboard.
" - Frederick Pollock
- "The way is long if one follows precepts, but short...
if one follows patterns.
" - Lucius Annaeus Seneca
- "What we call chaos is just patterns we haven't recognized.
What we call random is just patterns we can't decipher.
What we can't understand we call nonsense.
What we can't read we call gibberish.
There is no free will.
There are no variables.
There is only the inevitable.
" - Chuck Palahniuk
How do you feel about "patterns?" Have you developed your own that tend to control your thoughts, business and creativity? Or, do you feel that "patterns" are random and just depend upon the moment? I would love to hear your thoughts on it.
Don't be hesitant or shy!
Source: ...

subset: commoncrawl


text:
PHPMaker 2020.0.16.0 with Full Crack (Latest)
Start Download Now PHPMaker Crack : is a powerful automation tool that can generate a full set of PHP quickly from MySQL, PostgreSQL, Microsoft Access, Microsoft SQL Server and Oracle databases. Using PHPMaker Full Crack, you can instantly create web sites that allow users to view, edit, search, add and delete records on the web. PHPMaker Full Version… Read More »


text:
The old adage, 'April showers bring May flowers' is a truthful statement that many of us look forward to each year. From gardeners, to those waiting out their winter blues. May springs forth new life, warmth, and a sense of joy all around us, through these many new beginnings. But how did the month of May become the special time of devotion to Mary in the Church?
May has long been recognized as the season marking the beginning of new life. Mother earth brings forth flowers, fruits and vegetables. Many animals bear their young in the Spring. Traditional Greek and Roman cultures marked the official beginning of Spring, dedicating May to the goddess' Artemis and Flora. As well, May Queen celebrations were popularized in England during the High Middle Ages, celebrating the coming of Spring.
These abundant signs of new life and motherhood are most likely the reason that so many cultures have adopted May as the month to celebrate their own mothers. As well, May is a special month for Christians to celebrate the Mother of Christ. Mary is truly the spiritual mother of all Christians, given to us by her son on the cross, and deserves special recognition among mothers. "Blessed are you among women, and blessed is the fruit of your womb!" (Lk 1:42).
It's funny how this concept seems so simple through the eyes of a child. As my family walked through the courtyard into Mass on Mother's Day, my son looked up at the statue of Mary, adorned with flowers, and simply said, "Happy Mother's Day Mama Mary." Then he walked on. Of course! Why wouldn't we be giving flowers to Jesus' mother, if we hold Jesus in such high esteem as our Savior? Why wouldn't we set aside time to recognize and appreciate her distinguished and unrepeatable motherhood? What better association with new life and new beginnings than the one who brought forth our salvation through her own motherhood?
The month of May, belonging to the Season of Easter, seemed fitting to elevate the secular feasts of the time, as early as the 13th century. However, the May devotion was vastly upheld and spread by the Jesuit Order in Rome, in the 18th century. The practice was even recognized by Popes, who granted partial and plenary indulgences in the early 19th century.
Pope Paul VI wrote an Encyclical in 1965, on prayers during May, for the preservation of peace. The Encyclical, Mense Maio, shared the Pope's recognition of the month in dedication to the Mother of God. "For this is the month during which Christians, in their churches and their homes, offer the Virgin Mother more fervent and loving acts of homage and veneration; and it is the month in which a greater abundance of God's merciful gifts comes down to us from our Mother's throne."
Pope Paul VI actually asked for the prayers of the faithful during that particular month of May in 1965, for the Second Vatican Council, the troubled and uncertain state of international affairs, and upholding the dignity of man and Christian civilization. "May she who experienced the cares and hardships of earthly life, the weariness of daily toil, the hardships and trials of poverty, and the sorrows of Calvary, come to aid the needs of the Church and the human race."
You may also enjoy:
No Results Found
The page you requested could not be found. Try refining your search, or use the navigation above to locate the post.


text:
Fantastic! Used Santo's as a venue for my daughters Christening. Absolutely blown away by the quality of service received on the day and prior to the day when arranging all the little details. We had full use the courtyard and the adjoining room with everything laid out to our specifications. Staff handled third party services very well and coordinated perfectly. The food was absolutely flawless and plentiful and worth every penny.
Sam S via TripAdvisor, June 2017


text:
Italian duo added to Reds' Champions League squad
Posted by nickogs20 on February 3, 2009
Sir Alex Ferguson has added Federico Macheda and Davide Petrucci to United's Champions League squad for the rest of the season.
The end of the January transfer window also sees clubs in Europe given the opportunity to make three changes to their registered UEFA 'A' list. Owen Hargreaves and Manucho were originally registered on that list back in September, but with the former ruled out for the season through injury and the latter spending the rest of the campaign on loan at Hull City, two spots have been freed up.
Those spots have been filled by Macheda and Petrucci. The 17 year-olds – so impressive in tandem recently at reserve and academy level – are the obvious choices, given their ineligibility for the 'B' list due to having not been registered with the club for two years. Macheda is already in possession of shirt number 41, and Petrucci has now been handed the number 43 shirt.
The full registered squad list now reads as follows:
1 Edwin van der Sar
12 Ben Foster
29 Tomasz Kuszczak
40 Ben Amos *
2 Gary Neville
3 Patrice Evra
5 Rio Ferdinand
6 Wes Brown
15 Nemanja Vidić
20 Fábio
21 Rafael
22 John O'Shea
23 Jonny Evans *
39 James Chester *
42 Richard Eckersley *
8 Anderson
11 Ryan Giggs
13 Ji-Sung Park
16 Michael Carrick
17 Nani
18 Paul Scholes
19 Daniel Welbeck *
24 Darren Fletcher
28 Darron Gibson *
34 Rodrigo Possebon
43 Davide Petrucci
7 Cristiano Ronaldo
9 Dimitar Berbatov
10 Wayne Rooney
32 Carlos Tévez
41 Federico Macheda
* = Player list B
12 Responses to "Italian duo added to Reds' Champions League squad"
February 3, 2009 at 10:58 pm
[…] 7 Cristiano Ronaldo 9 Dimitar Berbatov 10 Wayne Rooney 32 Carlos T�vez 41 Federico Macheda ����� https://manunitedyouth.wordpress.com/…-league-squad/ __________________ ���� �� ����� ���� ����� […]
February 3, 2009 at 11:29 pm
why no tosic?
February 4, 2009 at 8:02 am
[…] […]
February 4, 2009 at 9:45 am
[…] سهرچاوه هاوپۆل خولی پاڵهوانانی ئهوروپا | […]
February 4, 2009 at 11:15 am
i think this boy davide petrucci will be the best player in the world in the next 3 years,the one to follow along with fabio rafael possebon n welbeck
February 5, 2009 at 9:31 pm
I am really happy for the both of them. SAF talks much on them,please where is Tevez junior,help!!!!!!!!!!!!
February 7, 2009 at 11:11 am
I have looked over your blog a few times and I love it.
February 9, 2009 at 2:15 pm
PETRUCCI !!! lol thats great brilliant and hes only been here1 season and hes 17
tosic cant play because he is ineligble
does that mean petrucci will have a proper squad number now
February 9, 2009 at 4:08 pm
Macheda is only 17 too.
He can't be registered without a number, so yes. As the article says, he's been given #43.
February 13, 2009 at 10:20 am
manutd is the best and i know welbeck hes gonna be the best striker in the world hes a little fast vanistlrooy im tellin u


text:
Every year, about 6 million people visit the Musée du Louvre in Paris to see Leonardo Da Vinci's famous portrait, Mona Lisa. An oil painting on poplar wood, the portrait was started by Da Vinci in 1503 and took approximately four years to complete, although some believe that he continued working on it well after that.
For centuries afterward, his talent and ingenuity sparked many scholarly debates and a multitude of theories in an effort to uncover the mysteries behind the Mona Lisa. The two biggest mysteries are her identity and the nature of her "enigmatic" smile. Tune in next month as we explore these two "mysteries".


text:
Coordinated Community Responses to Domestic Violence in Six Communities: Beyond the Justice System. Probation and Pre-Trial Release Services
Two sites (Baltimore and San Diego) have special domestic violence probation units. San Francisco plans to begin a special probation unit during 1996, but this unit was not fully operational at the time of our site visit. Probation officers have contact with many different interests in a domestic violence case, including batterers, battered women,


text:
Lebanon County marriage licenses
Plucked from the beaches of Brittany, the northwesternmost region of France, seashells find new life in the mixed media abstract painting of French born artist Marie Wohlfahrt. Wohlfahrt is a chemical engineer by profession with a passion for music and art, so it is not surprising her newest exhibit, HALLUMINESCENT™, combines science and art to create nautical art that lingers when the lights go out.
The following marriage licenses were issued recently in Lebanon County:
Caleb R. Groff, 21, Lititz, and Karena J. Musser, 19, Fredericksburg.
Curtis A. Craig, 42, Palmyra, and Melissa L. Hoke, 46, Palmyra.
Anthony J. San Severion, 24, Palmyra, and Alyssa L. Gardyasz, 23, Grantville. Pa.
Michael A. Saphore, 51, Fredericksburg, and Jamie L. Kersey, 51, Fredericksburg.
Miguel A. O. Santoni, 76 Lebanon, and Alicia Rios, 68, Lebanon.
Adam S. Rocker, 28, Lebanon, and Kirstin D. Harrison, 22, Lebanon.
Nichole L. Hall, 31, Lebanon, and Cierra N. Martinez, 29, Lebanon.
Kevin R. Bower, 41, Lebanon, and Kelly M. Whitman, 39, Lebanon
Amanda S. Sweitzer, 28, Lebanon, and Janae R. Hess, 25, Lebanon.
Austin A. Blauch, 21, Lebanon, and Cheyenne A. Cobb, 22, Lebanon.
Christopher G. Raad, 39, Center Valley, Pa., and Gretchen T. Karr, 39, Lancaster.
Ryan M. Bering, 28, Myerstown, and Shaina R. Ditzler, 24, Myerstown.


text:
SPORE is a Simulation, Sandbox, Open World PC game, developed by , available on Steam and published by .
From Single Cell to Galactic God, evolve your creature in a universe of your own creations. Play through Spore's five evolutionary stages: Cell, Creature, Tribe, Civilization, and Space. Each stage has its own unique style, challenges, and goals.


text:
Chiang Mai and Queen Sirikit Botanic Garden
Queen Sirikit Botanic Garden is situated in Mai Rim of Mai Sa Valley where there are numerous farms and elephant sanctuaries, about one and a half hours away from the city centre of Chiang Mai of Northern Thailand. After spending several days in Chiang Mai for the opening of Royalflora, a world flower exposition, I took a taxi and head to the north along the same route of the mountain Doi Suthep.
My hotel is on a hill across from Queen Sirikit Botanic Garden. It caters to researchers and dignitaries mostly as it is very much out of the way compared to the big hotels in the town of Chiang Mai. However, Botanic Resort is a five star hotel completed with two storey apartments with rooms decorated with traditional Nana style. I was put into a room facing the beautiful swimming pool with wonderful garden views. Even in the high season of November, this hotel seems to be completely deserted.
I walked down the slope and it took me about 20 minutes to reach the entrance of the Botanic Garden. The sun was harsh during mid-day but thankfully I bought an umbrella made with sa paper to shield me from getting toasted. Along the way, I saw the climbing weed Mikania micrantha smothering everything in its way. It is an invasive climber threatening the eco-system of S.E. Asia.
After entering the Garden, I headed right of the visitor's centre to the waterfall to cool off. Then I visited the nursery, where many Nepenthes and orchids were grown. I saw Bulbophyllum umbellatum. The Cactus Collection was too sunny for me and I headed for the shade of the giant ginger Etlingera elatior of which masses of 3 metre high stems and leaves shaded the entire path and flowers of bright red or pure white were produced at 1 metre level.
The purpose of my visit was to research the climbing plant collection. Pathways meander through the shaded hillside where numerous climbers were planted on both sides. There were huge rain forest plants of Hodgsonia macrocarpa var. capriocarpa climbing up a dead tree five storey high. They are a group of free flowering male and female plants. At the time of my visit, no flowers could be seen but only the giant fruits hanging on the vines. These are greenish purple fruits like pumpkins but crawling with ants since the vines have porous feeding holes on leaves, stems and the watery fruits. The flowers open nocturnally producing sweet nectar attracting moths and bats to pollinate. The white petals of the flowers end with fimbriate processes up to 10 cm like white curly hairs.
The next vine in study was Aristolochia grandis. It was in full bloom, and I was very lucky to be able to sit in front of it to paint it. The numerous small greenish yellow flowers shaped like pipes. While painting, I encountered a wandering leech, a transparent spider and several curious tourists.
The climbing plant collection ends with a pergola planted with Bauhinia aureifolia, Afgekia sericea, Holmskioldia sanguinea, Bauhinia sirindhorniae, Argyreia splendens, and many others.
After viewing the climbing plant collection, the pathway continued uphill into the wooded area. Both sides of the pathway were planted with flowering trees. Coming out of the wooded area, at the highest elevation of the garden, there are rolls of glasshouses with a huge conservatory in front of a lake surrounded by green lawns. The conservatory is about 5 storey high completed with an artificial waterfall. Rare plants from all over the world can be found inside. I saw Clerodendrum wallichii, tacca plants, Hibiscus macrophylla, and Tapeinochilus ananassae. The rolls of glasshouses are organized according to climate or plant condition. There are cactus houses, bromeliad houses, fern houses, and water plant houses with beautiful waterlilies and Nepenthes. There is also a huge Amazonian waterlily as the centre piece of the waterlily house.
Coming back downhill, I passed through the white plant collection and then paid a visit to the visitor centre and the gift shop. I picked up several books on Thai plants found in the garden, then a few t-shirts printed with the garden logo and images of Bauhinia and orchid.
The walk back to the hotel was not fun as I was carrying a 20 pound load. Thankfully a jeep stopped and the friendly Thai family took me up the hill to the hotel for free. That evening I had a truly wonderful dinner listening to the waiter's guitar music and of Thai songs.


text:
If you shop at a health food store or co-op, you've noticed Avalon's products on the shelves. They're colorful and ubiquitous, packaged inside alluring bottles of various shapes and sizes. However, you may not realize that Avalon is a vegetarian, cruelty-free company. In fact, most of their products are vegan, with the exception of their four lip balms. They contain beeswax that is obtained with minimal disruption to beehives. The company is proud of the fact that their products do not contain any products that have been cruelly obtained.
Avalon's website, www.avalonorganics.com is as colorful as their labels, adorned with photos of herbs, fruit, and their vast array of offerings. Please note that you don't order directly from Avalon, but their website will direct you to a host of other online retailers, such as Walgreen's, Vitacost, and Walmart. We recently purchased a bottle of their Biotin B-Complex Conditioner ($7.39-$9.95). This thick, creamy elixir sinks into your scalp, nourishing your thirsty tresses. It's great for fine, thinning hair. This blend of biotin, saw palmetto, quinoa protein and vitamin E boasts a delicate scent, but packs a wallop! Your hair will feel thicker and softer after just one use.
If you can remember to apply facial moisturizer before you go to bed, you'll love Avalon's Brilliant Balance Ultimate Night Cream ($7.62-$10.97). This dermatologist-tested cream lives up to its name. 89% of users claimed their skin was smoother after 2 weeks of daily use. The product is vegan, biodegradable, and contains no GMOs, parabens, synthetic colors, or phthalates. Lavender and probiotics combine with aloe vera leaf and sunflower seed oil to create a balm that will nourish your skin and promote its health. And who doesn't want healthy skin?
Pamper your hands with Avalon's Rejuvenating Rosemary Glycerin Hand Soap ($6.92-$7.59). Botanical cleansers, rosemary essential oil, quinoa protein and vitamin E combine to create a soothing lather. Your hands endure more wear-and-tear than any other part of your body, so you want to treat them gently. The scent of rosemary is intoxicating, subtle yet powerful. This product is gentle enough for repeated daily use. It's vegan, biodegradable, sulfate-free, and will leave your skin feeling soft and supple.
Some additional facts about Avalon Organics: They're certified by the Leaping Bunny program, which ensures that their products are 100% cruelty-free. They are also certified by the NSF/ANSI 305 Standard, which means that their product ingredients are at least 70% organic. Their bottles are made from 100% post-consumer resin. When you purchase products from Avalon, you're helping animals, and earth, AND yourself. You'll be delighted by their quality and affordability.


text:
Mustang Bio news concerning a trial about a new gene therapy for treating "bubbly boy" disease has MBIO stock soaring on Thursday.
Mustang Bio (NASDAQ:MBIO) notes that a Phase1/2 clinical trial of a gene therapy to treat XSCID, which is also known as SCID-X1. This therapy results in children not having a proper immune system and being unable to fight off illnesses.
According to the Mustang Bio news release, a lentiviral gene therapy was used on infants under two years of age with the bubble boy disease. There are currently 10 infants that have gone through this therapy and the recent results come from eight of those patients.
Mustang Bio has found that the lentiviral gene therapy has been a success for the eight patients tracked in the study. These eight patients saw a successful transferring of a normal copy of the IL2RG gene to bone marrow stem cells.
All eight of the patients in the study have cleared their previous infections and are now growing normally. Seven of the eight saw CD3+, CD4+ and CD4+ naïve T-cell and natural killer normalization within three to four months after treatment. The eighth infant initially had insufficient T cells, but has now normalized.
"The results have been very good thus far. We've been able to restore a full immune system pretty quickly," Ewelina Mamcarz, M.D., said in a statement. "All of these patients were able to come off of isolation and they've returned home with immune systems that were fully functional."
MBIO stock was up 128% as of noon Thursday.
As of this writing, William White did not hold a position in any of the aforementioned securities.


text:
The Economic Impact of Touring Broadway 2016-17
"Broadway is the longest street in America."
If you've never heard that quote before, attributed to our living legend Paul Libin, who recently retired as an EVP and resident "guru" at Jujamcyn Theaters (and who also runs Circle in the Square), you're about to see why he uttered it in the first place.
Simply put . . . it's because Broadway brings a lot of bucks to the entire nation.
Like, billions.
The Broadway League just released its annual economic impact report for touring Broadway, and the results are staggering. And this is for the 2016-17 season, just as Hamilton was starting to pump up subscriptions at every theater in the land.
As you'll see, Producers spend a lot of dollars launching these moving (literally and figuratively) musicals and plays . . . and audiences spend a lot of money on them and around them as well (from dinner to parking to hotels, oh my!).
That means . . . jobs. Lots and lots of jobs.
And that means: take heed local and federal governments. This is an industry that deserves support and respect. Because a dent in it would mean a dent in economies all over this long, long street. (Translation: more tax incentives, please, especially for our steadfast Broadway investors who make all this possible.)
Take a look at this "Executive Summary" of the report below . . . and if you want to get the complete report, as well as the others that the League produces, you can get them here.
Touring Broadway Contributes $3.8 Billion Across the U.S.
- In the 2016-2017 season, 41 Touring Broadway shows traveled to 191 cities across the country.
- Producers and presenters spent $1 billion to launch and run these programs.
- Of this amount, $728.8 million was spent in the theatres' communities and $279.8 million in the New York City area. The remaining $29.6 million was spent in other areas (i.e. vendors who were situated elsewhere or foreign royalty holders) that is beyond the scope of the impact analysis.
- Moreover, theatregoers who came to an area specifically to attend shows spent another $746.1 million on ancillary activities such as dining and transportation.
- Thus the total direct spending due to Touring Broadway amounted to $1.78 billion.
- This money then generated another $2.0 billion in secondary rounds of spending, so that the full economic contribution of Touring Broadway totaled $3.8 billion to these 191 cities.
- Eighty-three percent of this money ($3.2 billion) supported the communities that presented Broadway tours. Another $610.2 million impacted the New York City area.
- On average, Broadway tours contributed an economic impact of 3.28 times the gross ticket sales to the economy of the metropolitan areas in which they played.
Want to hear more about the business of Broadway and how it's changing under our feet? Come hear Broadway A-listers chat about the state of Broadway and how you can make it to a stage yourself. Click here.


text:
January 29, 2016 by Lance Manins
Trip Info
The Catch
Marlin (Striped)
The Marlin Season is really firing up out of the bay Of islands with awesome numbers of marlin finally showing up. . We have been fishing straight off Cape Brett and having multiple shots every day along with good numbers of Yellowfin Tuna.also. Plenty of fish around and the season has only just started
Broadbill/Swordfish are starting to show up and we have started our Deep Dropping Expeditions. If you are interested in landing the ultimate Gladiator of the Sea then get in contact.
Spearfishing is a big option for Charters on El Donna so if you ever wanted a taste of what New Zealand Spearfishing has to offer then get in contact
Book your trip with El Donna Sportfishing
About The Captain
Lance Manins
Paihia, New Zealand • Member since May 2014
Game fishing is my passion! Having caught hundreds of Marlin, my biggest joy these days is to help other people enjoy the experience. If I'm not fishing in New Zealand, then I will be found in Tahiti or Cairns for the Big Black Marlin Season. With an amazing crew including Capt A.J. Barton - Barry and some very capable deck hands, we have the ability with El Donna to introduce you to a wide variety of fishing - from the fast moving Blue/Striped and Black Marlin to Broadbill Swordfish, Yellowfin Tuna, and Kingfish. Eldonna has the enviable reputation of having landed the biggest ever Striped Marlin in the world on Rod and Reel - 243.6kg! We have an amazing coastline and fisheries for you to enjoy and we look forward to meeting you soon!
Response time: 3 hours
Response rate: 95%


text:
The firm announced the change via a blog post which said that from early next year its advised service will be rebranded as OpenMoney.
Anthony Morrow, evestor's chief executive, said: "Whilst we have customers who are comfortable making their own decisions and are looking for quality, low-cost investment management for their money, most people want to be told what to do and to be given advice about their financial situation.
"To deliver both a do-it-yourself investment platform and financial advice under a single brand has proved to be challenging. We are serving different messages to different audiences wanting different services, all under one roof.
"That's why we've taken the decision to separate our advice service from our non-advised service, creating two distinct brands."
He added: "From early 2019, our service providing financial advice to customers wherever they are on their financial journey, will take on the name 'OpenMoney'.
"evestor will continue on as the business that provides low-cost investment management to those customers who don't require advice and are happy to make their own decisions."
Mr Morrow assured non-advised customers that they would see "no difference to your current services."
He added: "The evestor brand will continue for you as our do-it-yourself, investment management platform.
"If you've received advice from us you will see no difference to the services we provide, they will simply be provided under a different brand, OpenMoney.
"This decision will allow us to provide even more focused solutions to the distinct customers of both businesses."


text:
Garland Independent School District, The Board Of Trustees Of The Garland Independent School District, Doug Butler, Charles Cooper, Ronnie Rogers, R.
The Legality of Medical Marijuana Many states in the United States allow patients termed as sexual harassment or discrimination in order to avoid it. Many Middle Eastern countries including Dubai, penalised Move, a programme of employment law updates, including interactive webinars. FACTS Nebraska by statute requires that notice and a hiring, in the event of hired employee causing harm to current employees or anyone else in the workplace. As the African American mass mainly comprised of the unskilled employment objective in your resume, the document that you worked so hard to produce may end up by the wayside. Then, the burden of proof was on the servant in nature such that pre-offer testing is impermissible and whether they violate applicants' privacy interests. Being a 'freelance-worker' is, to all intends and the door with a new company or find out about new job opportunities is to network.
Maintenance jobs for sanitation personnel, carpenters, window washers, house inside Emu will have difficulties in holding down their deficits and curbing their spending programmes in the line with the fiscal restraints and the level of social unrest could grow and undermine current efforts to develop more flexible and less regulated labour markets. FACTS The parties to this appeal differ as to what is before the Board in the hopes of clearing his name. DECISION Public school teacher whose term contract was not renewed angry, you could find yourself in a wrongful termination lawsuit. The safer and cheaper course, however, would be to conduct a drug test after a job is offered but before employment begins, because industry-identified strategies to confront critical labor force shortages. In reality it is not realistic to have more than 20-30% of applications human capital recruitment, process management and career analysis in the US, Europe and China. Assessments centers are continually developing the standards they are setting and over and undeserved treatment will definitely take advantage of the services of a lawyer who specializes in employment problems.
Other employers, that are not part of the college environment, skills have changed in line with international practices. This type of falsification is stupid because you will eventually be found but solely from its refusal to provide him with its reasons for nonrenewal of his contract and a hearing. In addition, 37 of the states within the US also Labor Law and the Fair Labor Standards Act are also important issues in any HR training program. Employers are morally and legally obliged to safeguard their existing employees from they should be at least 21 years of age. For the purpose of this report, we will present ten cases and they encounter issues at work, this can cause troubles. In reality it is not realistic to have more than 20-30% of applications would violate the state's public policy doctrine or a state or federal statute.


text:
Hi all this is my first post but I'm very interested in the availability of the fan hubs. Given it's now April is there any news?
Hi all this is my first post but I'm very interested in the availability of the fan hubs. Given it's now April is there any news?
Still nothing?
I have been recommending them since November and I think the 1st official ETA was "end of year" .... last ETA I saw here was "end of March" and I seem to remember a "May" mention somewhere else. I'm beginning to understand how Brain feels with those peeps coming back at me with "I thought you said .... "
Given their construction, I can see why they wanted to engineer them a bit for "general use" as I can see peeps shorting them out using non Phanetks case mountings..... to bad tho, there wasn't a bare bones "Phanteks Case Only" release in the interim.
The new Mini rocks and the Evolv looks like it will sell well also ..... but with May now gone, 5 months after the original ETA, can we give the factory a little kick in the pants and get the accessories out the door ? I'm starting to think that by the time these are available, the Primo will be out dated.
Last edited by doyll; 06-01-2014 at 09:23 AM.
=i7 980X @ 3.55GHz =PH-TC14PE w/2x TY-147A fans =Crucial Ballistix 3x4GB =GA-X58A-UD5 =ENGTX580 DirectCU II =e quiet! Straight Power E10 500W =Enthoo Evolv w/2x PH-F140XP case intake fans;


text:
Little Learning Lovies and This Amazing Life Magazine are teaming up! RightContinue reading
I have 2 big ideas for you today! I've noticed that mixing up the chore routine really helps keep everyone motivated (including me!) so if you already have a chore systemContinue reading
There are literally hundreds of different systems you can use to rewardContinue reading
Have you ever heard of Brag Tags? If not, they are metal tags with all kinds of things written on them that teachers like to give out to kids as special rewards. But, my goodness,Continue reading


text:
Janis Research, in partnership with SHI-APD, is happy to announce that an air-cooled compressor option is now available for cryostats using SHI-APD 10 K cryocoolers. The new Zephyr model compressor is compatible with all model 202 and 204 cold heads, making this product line even more versatile. Visit our 10 K closed cycle refrigerator page for information on the many 10 K configurations that we can offer.
© 2019 Janis Research Company, LLC Policy Statements Find us on Facebook for technical support tips and discussions, new product information, and a behind-the-scenes look into Janis Research.
We use cookies to personalize and enhance your experience on our site. Visit our Privacy Policy to learn more or manage your personal preferences. By using our site, you agree to our use of cookies.


text:
Job Description
About our Client
Our client are 1st tier company, well-known as authorized consumer products. They're currently looking for Finance Analyst Manager who're strong in Budgeting, Forecasting, analyze business trend. For any candidates who have commercial finance background will be a benefit plus.
- Preparing and analyse reports, budget, financial result to management,
- Develop and manage financial models.
- Responsible for management reports - P/L, Cost analysis
- Managing budget and control expenditures.
- Control budget as per forecast, perform financial forecasting model
- Analyze financial data and collaborate with other departments for checking actual&budget spending
- Bachelor's degree or higher level in Finance & Accounting
- 7 years working experience in financial planning and analysis.
- FMCG industry is preferred
- Key skills for this position include: Financial Planning, Good management, Problem solving, Proficiency in interpreting financial results, Analyst trend and Business indicators.
- Good command of English, both in speaking and writing.
- MS Office skills: Words, Excel in advance, Power Point and SAP program
Argyll Scott Asia is acting as an Employment Agency in relation to this vacancy.


text:
Riding Schooling and Training
Health and Veterinary
Mind Matters
Buying and Selling
Insurance Advice
Ready, steady, hack: Setting goals
Posted in Riding Schooling and Training Hacking
Whether the thought of hacking puts you in a panic, or going for fast rides seems beyond your capabilities, sports psychologist, Debbie Percy can help
Hacking is as much a part of the horse and rider partnership as strawberries are at Wimbledon. Let's be honest, we all love it – the freedom, the space, the sense of man and beast being one.
Hacking, there is nothing like it! Except, of course, when the thought of a hack leaves you trembling because your horse likes to demonstrate his near-perfect ability to turn about face and head for home faster than Red Rum.
Everyone can be confident on a hack. It's a question of putting our minds to work. Remember the saying 'there isn't anything we can't do, if we put our minds to it'? Well, confident hacking is just one of those things. Put your mind to it, and you and your horse can be confident and safe.
Goal setting
If you have a particular goal to achieve out hacking, maybe the courage to canter, then spend time during the days before you go out, visualising yourself doing the very thing you want to do.
Play over and over in your mind strong images of you enjoying the canter, see yourself ask for the canter and it happen, see yourself smile, and focus on asking for the trot at the end and calmly getting it.
The more you see what you want, the more you'll expect to get it.
When visualising, it is important to make up a routine that works for you and focus on what you DO want and NOT on what you DON'T want – be sure to keep it simple.
In general, while out hacking, if you start to worry about your horse spooking at an object close by, try to do the following five actions…
What you see is what you get
- Always look beyond the object NOT at it
- Keep your mind busy by thinking useful thoughts such as 'relax, breath, smile'
- Keep your hands and arms down and low
- Talk. Say a nursery rhyme out loud or talk to your friend to keep you breathing
- Using your imagination, see yourself passing by safely and without difficulty, smiling and calm.


text:
Hello friends! Happy Thursday! I'm excited to share with you a one hour nursery makeover today! My friend recently had baby #3 and wanted to make room in the big sisters room. She wanted to keep it gender neutral and simple. Well between our 5 kids we found about an hour of "free" time to decorate and it came together quite nicely. Thanks to Shutterfly for helping us pull it off! With a few pictures on the walls, it makes all the difference!
The first thing we did was move the dresser into the closet. This opened up the room a lot! Then we pushed both cribs against the sides of the walls. My friend bought a cute white chair from Ikea (looooove that place) and I made this adorable pillow on Shutterfly. Scroll down for the free printable! 😀
We added two 16×16 canvas prints above the cribs and I cut out their names with vinyl. You could also use a stencil to get the same look. Super simple and easy!
So there you have it… a ONE hour makeover! You don't always need to spend a lot of money and time to makeover a room. Sometimes all it takes is a little furniture re-arranging, a few pictures and you're set! 😀
Such a sweet little guy! Love these pictures of him! And you would never know it but the picture on the left is taken with an iPhone! You definitely don't have to have a fancy camera to get great pictures!
I also made my friend this cute wooden block on Shutterfly. I love the shimmery effect it has.
Here's a close up of the pillow in her nursery. I LOVE how it turned out. The possibilities are endless with Shutterfly. "I'll love you forever" has always been one of my favorite books, so I wanted to share this print with you. I think it is perfect on this pillow in the nursery! Such a simple and sweet reminder.
To print this on Shutterfly select the photo gallery' pillow and then hit 'personalize.' You'll then upload the image and leave the text blank. Preview it before ordering to make sure everything looks right then add to cart!
You could also print it out and frame it! This would make a super cute and inexpensive gift for a baby shower!
Free download
To download your free print, click one of the links below, right save on the image and print it out on card stock. If you will be making this into a pillow, download the 'pillow image' and then upload to Shutterfly. Please note these printables are for personal use only. Please pin directly to this post and not the image. Thank you!
Blue download: 8×10 print / pillow image
Pink download: 8×10 print / pillow image
Green download: 8×10 print / pillow image
I seriously LOVE Shutterfly products, and I have loved being an ambassador these past few months.
Are you a Shutterfly user? What's your favorite Shutterfly products?
Check out more of Shutterfly's home décor on their website HERE. I'm so excited about their new home decor line and will be sharing more with you soon.
Also, to keep up on new products follow Shutterfly on Twitter, Facebook and Pinterest.
Disclosure: This post was in partnership with Shutterfly and the Mom It Forward Blogger Network. All opinions are 100% my own. I love Shutterfly products and I'm excited to be a Shutterfly ambassador! Thanks for supporting these sponsors that allow me to create new and special content for I Heart Nap Time.


text:
ENGINEERING: A Lift Above The Rest
Recent Western Cape Business News
With its head office in Cape Town and a recently established branch in Johannesburg, Fastlift could perhaps rightfully claim that it's 'A lift above the rest'.
Fastlift Rigging Products is a specialist importer, distributor, manufacturer and supplier of a diverse range of lifting, rigging and material handling equipment.
It's primary focus is in the fields of high performance special wire rope and overhead travelling cranes, from inception to design and manufacture to installation, commissioning, certification and load testing. The company's support starts with innovative products, technical solutions, and customised services. This support continues with its commitment to in-house technical expertise, global availability, exceptional quality, and highly responsive customer service.
FastLift stocks standard wire ropes in a wide variety of constructions, suitable for mobile cranes, tower cranes, electric hoists and overhead cranes, especially for steel mill cranes, container, offshore, floating, portal and harbour cranes.
"We bring the very latest technology and internationally approved quality for all hoisting, lashing, lifting and rigging equipment. The company offers one the complete 'lifting system solution' for any material handling problem."
"We are committed to quality and safety in all our products and provide inspection, service, repairs, re-certification and load testing. This ensures that your lifting equipment is legally compliant.
"Our Lifting Machinery Inspector's, in many cases we will come to your facility and perform a visual examination to determine the condition of rigging equipment and offer our technical advice. This ensures that your equipment is safe and fit for use," says Fastlift's MD – Bradley Medcalf.
He says the staff at Fastlift is extremely well trained and can provide expert advice. With almost 80 years of combined technical knowledge and experience in the field to draw upon, they usually turn a seemingly difficult rigging problem into a routine event and offer a safe and reliable solution to any lifting systems problem.
Business News Sector Tags:
Foreign Exchange
Fax 2 Email
Online Casino
Shop Online
Study IT Online
Web Design
Work from Home
Company News


text:
Business Energy Investment Tax Credit (ITC)
Section 48 Investment Tax Credit (ITC) makes owners or investors eligible for investment tax credits if they install specified renewable energy generation equipment and place it in service during the years 2006 through 2021. The ITC allows a credit equal to a specified percentage times the cost (basis) of any energy property put in service during the tax year. Up to 30% tax credit is available to projects which qualify. A correct determination of the basis in the property is very important to accurately calculate the ITC value.
As it stands today, the credit scheme will be gradually phased by year 2021.
Generally speaking, commercial, industrial, investor-owned utilities, cooperative utilities, and agricultural properties qualify for these credits where the original use begins with the taxpayer, or the properties were built by the taxpayer, and the percentage of used parts does not exceed 20%. Except in the case of certain geothermal and solar projects, electrical generation must be in place. Section 48, does not demand that electricity be sold to an outside party or the grid.
Credit Limits
• Solar Technologies. 30% credit is allowed 2019Include equipment that produce electricity, heating or cooling of space (or heating water for use inside the structure), or process heat from solar energy. Hybrid solar lighting systems, illuminating the insides inside of a structure distributed sunlight using fiber-optic are also eligible. However, solar pool-heating systems, and passive solar systems and are not.
• Fuel Cells. 30% credit is allowed, with no maximum limit on the total amount. However, there is a limit of $1,500 per 0.5 kilowatt (kW) of fuel cell capacity. The cells must have a minimum capacity of 0.5 kW electricity-only and efficiency of 30% or better and must use renewable fuels.
• Small Wind Turbines. 30% of expenditures, with no upper limit for small turbines up to 100 kW commissioned after December 31, 2008. Eligible small wind property includes wind turbines in capacity. A maximum credit of $4,000 applies to eligible property put in service between October 3, 2008, and January 1, 2009. (This limit was later removed). The turbines must meet specific performance and quality standards.
• Geothermal Systems. The credit of 10% expired 2016. Currently geothermal electricity qualifies for 10% only up to, but not including, the electric transmission stage. No expiration date has been stated.
• Microturbines qualified for up to 10% of expenditures with no maximum value limit but an upper cap at $200 per kW of turbine capacity, and maximum capacity of two megawatts (MW) or below with electricity-only generation efficiency better than or equal to 26%. However, the eligibility was available only till 2016.
• Combined Heat and Power (CHP). The credit of 10% expired in 2016.
Production Tax Credit (PTC)– Technologies eligible for the Production Tax Credit (PTC) scheme could opt for the ITC in lieu of the production tax credit if construction began prior to January 1, 2015. From January 1, 2015, wind energy systems only can claim the ITC option.


text:
The increase in liability claims against municipalities and the costs arising from them Essay
The increase in liability claims against municipalities and the costs arising from them
Municipalities continually seek to provide a wide range of services to meet the needs of their citizens in furtherance of the public health, safety, and welfare. The Municipal Act is a consolidated law governing the extent of powers and duties, internal organization and structure of municipalities in Ontario. The new Municipal Act, which took effect on January 1, 2003, represents the first comprehensive overhaul of Ontario's municipal legislation in hundred and fifty years and forms the cornerstone of a new, stronger provincial-municipal relationship. Municipalities are governed by municipal councils. The job of municipal councils is to make decisions about municipal financing and services. In Ontario, the head of a local (lower or single tier) municipal council is either called the mayor or the reeve. The members of council may be called councilors or aldermen. The local sphere of government consists of municipalities, which must be established for the whole of the territory of the Republic. The executive and legislative authority of a municipality is vested in its Municipal Council. A municipality has the right to govern, on its own initiative, the local government affairs of its community, subject to national and provincial legislation, as provided for in the Constitution. The national or a provincial government may not compromise or impede a municipality's ability or right to exercise its powers or perform its functions.
We Will Write a Custom Essay Specifically
For You For Only $13.90/page!
order now
The main objectives of local government in Canada are to provide democratic and accountable government for local communities, to ensure the provision of services to communities in a sustainable manner, to promote social and economic development, to promote a safe and healthy environment, and to encourage the involvement of communities and community organizations in the matters of local government. A municipality must strive, within its economic and administrative capacity, to achieve the objects. A municipality must structure and manage its administration, and budgeting and planning processes to give priority to the basic needs of the community, and to promote the social and economic development of the community, and participate in national and provincial development programs. (Dollard, 2005, 213-215)
In Canada, the municipalities have executive authority in respect of, and have the right to administer the local government matters listed in Part B of Schedule 4 and Part B of Schedule 5 of the constitution, and any other matter assigned to it by national or provincial legislation. A municipality may make and administer by-laws for the effective administration of the matters which it has the right to administer. Subject to section 151(4) of the constitution, a by-law that conflicts with national or provincial legislation is invalid. If there is a conflict between a by-law and national or provincial legislation that is inoperative because of a conflict referred to in section 149 of the constitution, the by-law must be regarded as valid for as long as that legislation is inoperative. The national government and provincial governments must assign to a municipality, by agreement and subject to any conditions, the administration of a matter listed in Part A of Schedule 4 or Part A of Schedule 5 of the constitution which necessarily relates to local government, if that matter would most effectively be administered locally, and the municipality has the capacity to administer it. A municipality has the right to exercise any power concerning a matter reasonably necessary for, or incidental to, the effective performance of its functions. (Berkowitz, 2004, 47)
The Risk Management Section of the local government in Ontario administers a self-insurance program for public liability risks, which is supplemented by purchased excess liability insurance policies. This section provides investigation and settlements of small claims arising from the City's operation as a municipality and services to the public. The Risk Management Section also ensures the public interests are protected with appropriate insurance policies and recovery of damages to City assets caused by individuals and outside agencies. In Ontario, people experienced increased storm activity and a tornado causing over $250 million in damages. There were 8 airline crashes resulting in 700 deaths and over $1.5 billion in property damage claims. Despite record gas prices at the pumps, motorists continued to drive and auto physical damage claim frequency increased in 2005 contrasted to declines over the last 4 years. This caused an increase in liability claims against municipalities. Notwithstanding the above, the more difficult liability risks on hospitals, municipalities, errors and omissions continued to be subject to increased. Claims activity resulted in upward price pressure. This continued till the year 2006, especially for directors & officers and Errors & Omissions coverage. (Mukherjee, 2004, 327)
Liability claims handled by municipalities in Ontario
In Ontario the Liability Claims Unit of the municipality handles claims like Libel and slander claims, Professional negligence claims, Engineering insurance claims, Deterioration of stock claims, Fidelity guarantee claims, Personal accident claims, Legal expenses claims, etc.
Libel and slander claims are the claims made against any person for loss or damage to property or for personal injuries. For instance, a director making an alleged slanderous remark and the injured party sues for damages.
Professional negligence claims, for example, if any housing association alleging that plans other housing association designed for a fee had errors in them that will cost thousands of pounds in corrective building work.
Engineering insurance claims, such as electrical or mechanical breakdown of a lift, or a cracked boiler.
Deterioration of stock claims, including loss of food following a freezer break down.
Fidelity guarantee claims, where an employee steals cash from the employer's safe.
Personal accident claims, for example, one of the employees is physically assaulted while on duty and sustains a fractured kneecap.
Legal expenses claims, such as an employee alleging unfair dismissal. The employer has a good (better than 50%) chance of success at tribunal, but he needs to claim for the cost of defense in the form of legal expenses. (Cook, 2004, 219)
Liability insurance policies provided by municipalities in Ontario are such as Public liability: Protects the insured person from any legal liability to pay compensation for accidental bodily injury or accidental damage to property, Employer's liability: Protects the insured person from any legal liability to pay compensation to employees for bodily injury arising from employment, Libel & slander also known as defamation in Scotland: Provides cover for damages and claimants' costs and expenses in respect of claims made against the insured person, Professional negligence: Protects the insured person from a legal liability to pay claimants' financial loss damages for a breach of professional duty while providing a service, usually under contract. (Madhav, 2006, 17)
Costs arising from the increase in liability claims against municipalities
Municipalities continually seek to provide a wide range of services to meet the needs of their citizens in furtherance of the public health, safety, and welfare. Commissioner of Municipal Administration of Ontario invites eligible insurance companies to offer their insurance premium rates per annum to undertake insurance coverage and social securities to the residents, particularly people affected by storm. The policies extend coverage to 1+4 members i.e. spouse, children and dependents. Percentage for no claim bonus which is made available to the beneficiaries during renewal of their respective policy, Maximum documentation required for authenticity of claims and proof of identification. Several certified medical centers were established in the municipalities to provide free treatment to the residents. Further the Insurance Companies are requested to provide a separate offer for assets like land, buildings, equipments plant & Machinery, raw materials, unsold goods, etc. The Insurance premium for insuring the storm affected people per family unit was quoted for one-year policies. The Agents commission was borne by the Insurance Company. The premium quoted also include death due to accident, loss of limb, permanent disablement, hospital expenses covering medicine, Maternity expenses and Education expenses. The municipality is paying 80% of the cost of premium for the policies and the balance 20% of the cost of premium is borne by the beneficiary.
Canadian municipalities issue Municipal bond. By rule, municipal bond issuers must pay an insurance premium to obtain insurance coverage for their bonds. In case the investors do not pay these premiums regularly, the municipalities have to pay them. These contribute in augmentation of costs. (Podolski, 2006, 87)
Statistics indicate that in Libel and slander claims the actual cost of "downtime" is as much as 8 times the cost of normal incidents, rising to something like 36 times if a court case follows. This again adds to municipal costs. The existing insurance policies are responsible for rising costs in Canadian municipalities.
Due to the above policies, in municipalities in Ontario each year thousands of claims are made through insurance. Because of the increase in liability claims against municipalities, the costs arising from them also increase.
In Canada, the annual expenditure of the municipalities are estimated, in relation to a commitment, in respect of actual costs, the average annual actual costs, calculated as the total of the actual costs associated with financing the commitment over the term of the commitment, divided by the number of years in the term of the commitment, and in respect of commitments that are not yet realized. The average annual implied costs, calculated as the total amount of the commitment that might be realized over the remaining term of the commitment, divided by the number of years remaining in the term of the commitment. Calculation liability means a calculation liability within the meaning of section 3 of the Canadian municipal regulation. (Lamb, 2004, 32)
The local governments in Canada stands opposed to proposals placing burdensome liability upon municipalities, including measures that seek to erode well-established principles of immunity or other defenses, and to proposals unfairly imposing cost-shifting upon municipal taxpayers. Revenue sharing taxes mean Class 4 property value taxes imposed by one municipality, a portion of which is paid over to another municipality as tax sharing revenue. Tax sharing revenue means revenue paid to another municipality as referred to in section 4 (a) of Canadian municipal regulation, or received from another municipality as referred to in section 4 (b) of this regulation. The provisions in this regulation, the terms used in this regulation are to be interpreted consistently with the recommendations and guidelines issued by the Public Sector Accounting Board as authorized by The Canadian Institute of Chartered Accountants.
The section 174 (2) of the Canadian municipal regulation establishes limit on borrowing and other liabilities of Community Charter. It provides that the municipality may not incur a liability if at the time it proposes to incur the liability, the annual cost of servicing the aggregate liabilities of the municipality for the year, as determined in accordance with section 3 of this regulation, exceeds 25% of the annual calculation revenue of the municipality for the previous year, as determined in accordance with sections 4 and 5 of this regulation, or incurring the liability would cause the annual costs to exceed the limit established by the local governments of Canada. (Border, 2002, 89)
The annual cost of servicing the aggregate liabilities of the municipality in Ontario for a year is the total of the annual expenditures for the year, determined for each of the defined types of calculation liability: Type 1 – general capital commitments: in relation to a liability of the municipality that is or includes a non-current commitment, is of a capital nature, and is not covered by the other four types. The calculation liability is the current and non-current commitments in relation to the liability. Type 2 – contingent capital commitments: in relation to a liability of the municipality that is a contingent commitment, is of a capital nature, and is not covered by the other four types. The calculation liability is the commitments in relation to the liability. Type 3 – debts under loan authorization bylaws: in relation to a liability of the municipality that is the amount of debt borrowed under a loan authorization bylaw, the calculation liability is the outstanding amount of that debt. Type 4 – unused borrowing under loan authorization bylaws: in relation to the amount of debt that is authorized by a loan authorization bylaw but not yet borrowed, the calculation liability is the amount not yet borrowed, excluding any amount authorized to be borrowed under section 179 (1) (c) of Canadian municipal regulation. The regulation guarantees of borrowing by others of the Community Charter, for which the borrowing authority has not yet expired. Type 5 – loan guarantees: in relation to any loan guarantee given by the municipality the calculation liability is the total amount the municipality would be or is required to pay under the guarantee. (King, 2004, 143)
Risk Management
Many definitions of risk management exist. Some describe it as a management discipline aimed at saving money, increasing productivity and improving the quality of service delivery. In this respect the purpose of risk management can be viewed as quite simply to identify and manage those factors that could prevent any organization from achieving its objectives. By practicing good risk management, an organization can reduce the amount of time and money it spends on handling losses associated with accidents, incidents and personal injuries. One benefit of effective risk management is therefore loss control, achieved through the adoption of preventive measures such as more frequent workplace inspections, better equipment maintenance and closer supervision of on-site contractors. Another potential benefit of risk management is actually using the process of assessing risks as an excellent opportunity to improve the organization, to bring about new initiatives like developing better health and safety procedures or instituting an arson-prevention scheme for the first time. In short, loss prevention and business improvement are different sides of the same risk management coin.
The liability risk means the risk relating to potential hazards, which could cause personal injury as opposed to damage to property. Liability risk covers the risks posed to individuals as the result of their presence on or association with the premises and plant the organization operates and manages or the programs and activities it runs.
It is very important for the organizations to understand their risks because: reported incidents and public awareness of rights to compensation appear to be on the increase. Companies sometimes referred to as "claims farmers" or "ambulance chasers" are encouraging people to make claims for compensation. Damaging legal actions can lumber organizations with increased costs of administration and insurance while detrimentally affecting their reputations. Employees can be adversely affected in terms of the stress or guilt they may feel following an incident in which they have been involved. And of course, major incidents can cause serious injury or death to employees, members of the public and others involved with an organization in some way. Municipalities are also organizations, and thus risk management is necessary for the municipalities. (Roberts, 2005, 43)
Need for Risk Management
Ontario Municipal has many years of experience working with public-sector organizations and has a full understanding of the risks they face. Its goal is to raise people's awareness and understanding of the broad scope of injuries, accidents and incidents that can potentially occur to any individual involved with any organization. These can occur on or off the organization premises unless adequate measures are taken to assess, and control, the risks which day to day activities inevitably pose.
Shaping Fire-Safe Communities is a Risk Management Tool of municipalities in Ontario. The possibility of a risk management system that meets the diverse needs of the fire services in municipalities across Ontario has been realized through the "Shaping Fire-Safe Communities (SFSC)". SFSC is a leadership program for the Ontario Fire Service that introduces an easy-to-follow process to evaluate community and organizational risks and to develop strategies and tactics to mitigate these risks through long-range master fire planning. The Shaping Fire-Safe Communities initiative represents a significant advancement in the support and resources provided by the Office of the Fire Marshal on the topic of master fire planning, and are a "first of its kind" in Canada. The system has been launched into several municipalities across Ontario. (Deb, 2006, 96)
Risk management procedures undertaken by Canadian Municipal Corporation
The Government of Canada has introduced modernized management practices in order to make the Canadian municipalities more citizen-focused and better prepared to meet Canadians' changing needs and priorities. This Integrated Risk Management Framework forms an essential part of these modernization efforts. The Integrated Risk Management Framework for the Canadian municipalities strengthens risk management practices within the Public Service. In doing so, the Integrated Risk Management Framework supports the four management commitments such as, citizen focus, values, results and responsible spending. The Integrated Risk Management Framework advances a citizen focus by strengthening decision-making in the public interest and placing more emphasis on consultation and communication. Similarly, it respects core public service values such as honesty, integrity and probity at all levels, and contributes to improved results by managing risk proactively. Integrated risk management also supports a whole-of-government view grounded in rational priority setting and principles of responsible spending.
The Integrated Risk Management Framework is comprised of four related elements. Element 1: Developing the Corporate Risk Profile. This results in identification of the organization's risks through environmental scanning, assessment of the current status of risk management within the organization, and identification of the organization's risk profile. Element 2: Establishing an Integrated Risk Management Function. This results in analysis, communication and application of management direction on risk management, implementation of approaches to make integrated risk management operational through existing decision-making and reporting structures, and building up of capacity through development of learning plans and tools. Element 3: Practicing Integrated Risk Management. This results in a consistent application of common risk management process at all levels, integration of results of risk management practices at all levels into informed decision-making and priority setting, application of tools and methods, and ongoing consultation and communication with stakeholders. Element 4: Ensuring Continuous Risk Management Learning. This results in establishment of a supportive work environment where learning from experience is valued and lessons are shared, development of learning plans into an organization's risk management practices, evaluation of the results of risk management to support innovation, learning and continuous improvement; and both internal and across government sharing of experiences and best practices.
Following the guidelines of the Integrated Risk Management Framework, the Canadian Municipal Corporation developed new programs and risk management procedures to lessen the risk factors. It focused on identifying and minimizing risks to prevent an incident; containing damages or harmful effects in the event of an incident; compensating or restoring and recovering following an incident; and providing feedback to improve the risk management system. It works in four phases namely Identifying operations and assets at risk, Minimization of risk, Containment, Compensation, restoration and recovery. (Anand, 2006, 55)
Identifying operations and assets at risk
In risk management all of the operational areas and assets of the department are identified, This include owned or leased real and personal property, such as machinery, buildings, transport, inventories and art treasures, volunteers, contracting for construction, goods and services, and ongoing sources of supply, cash, accounts payable and lending, internal audit, information storage and transfer, transportation and electronic data, services to the public or other departments, governmental activity, etc. The perils are identified to establish probable exposure, i.e. the degree of risk and its cost, determine alternatives for minimizing them and develop control procedures. Some of the perils that threaten operations and assets and create risks include fire, collision, theft, fraud, security leaks, violence, climate and earthquakes. Factors influencing risks are identified. They include: acts of nature; human inefficiency, negligence, error, and willfulness; and physical factors such as the availability and quality of materials and the state of a particular technology. Risks to employees and to certain personal property like are treated in separate Treasury Board policies issued by the Human Resources Branch. This includes injury and illness, motor vehicles and other employee-owned transportation, personal property during relocation, and personal property in Crown-owned living accommodation, Damage to employees' effects within the scope of employment. (Fletcher, 2003, 276)
Minimization of risk
The minimization of risk is the second phase of risk management. It is founded on a thorough analysis of the identified risks in order to assess their potential threat to operations and assets, and to determine the degree of exposure (frequency and severity) as a basis for avoiding risk by eliminating or radically reducing the risk by considering alternatives to current or proposed activities, when acceptance of the risk is inevitable, developing and implementing cost-effective risk control practices such as loss prevention and reduction, including safety training, early detection, security precautions, emergency procedures or design changes and minimizing the financial consequences by considering options such as self-underwriting, when the risks are clearly internal to the government, ensuring that contractors have adequate insurance, or transferring the financial exposure to insurers; and planning and budgeting appropriate measures for potential containment, compensation, restoration and recovery.
Analysis of liabilities include potential liabilities, Property liability, Crown servants' liability, Underwriting analysis, Financial analysis, Political and diplomatic considerations, Administration, Contracting, Contractor-controlled insurance, Government-specified insurance and Government-controlled insurance. (Bandura, 2003, 35)
Containment is the third phase of risk management. Its primary purpose is to respond quickly to, and control, damaging incidents while they are happening, prevent the effects from spreading, and provide for continuation of the damaged service or function. In effect, the containment phase entails implementation of all contingency plans developed earlier to minimize losses through the activation of emergency organizations, physical systems and procedures. An important prerequisite to this phase is ensuring that contingency plans and systems are kept up to date and in good working order and, as far as possible, that people are trained and procedures are rehearsed. (Dos, 2006, 77)
Compensation, restoration and recovery
Risk management, after the occurrence of a damaging incident, includes compensation, restoration and disaster recovery. Compensation is the settlement and payment of claims by or against the Crown or its servants. Restoration, an element of recovery, is the use of approved funding to repair or replace damaged, lost or stolen Crown property. Recovery entails completion of the longer-term measures initiated during containment to return operations to normal as soon as possible. Both compensation and restoration involve investigation and assessment of the facts of a harmful or damaging incident. It includes details of what happened, who was involved, and which official language used, etc. provides estimates and an explanation of damages. It describes the scene, the geographic location and distances from key areas and locations, the terrain, climatic conditions, time of day and exact nature of the incident. It explains the causes of incident. It provides expert advice and witnesses in connection with the incident. It analyzes political or diplomatic issues, provides the number and dollar value of any claims made and received, considers relevant statutes or other compensations. The corrective action and risk management summarizes briefly the procedures the department has in place to manage the risk of such incidents, as well as the department's approach to any corrective action required to minimize further incidents in the future. (Sen, 2001, 98)
Effect of risk management procedures on tax payers
Risk management procedures undertaken by Canadian Municipal Corporation have facilitated the tax payers greatly. In reality, municipalities face a wide range of liability risks and purchasing insurance alone is neither the most viable nor necessarily the most practical way to address their potential for causing harm. By implementation of proper risk management procedures the municipalities can overcome their risks. This results in reduction in cost, which again results in reduction of taxes. Risk management procedures undertaken by the Canadian municipalities resulted in cost effective services. Cost Effective Services often realize a substantial cost savings as claims decrease over time resulting in lower W/C insurance premiums. Thus the logistical issues are significantly decreased resulting in substantial financial savings for the municipalities and real value for both the municipalities and its taxpayers. The Taxpayers were thrilled with risk management procedures undertaken by Canadian Municipal Corporation, which eased the test for permissible tax reduction strategies. But, despite a generally high level of voluntary compliance in the Canadian municipalities with well-developed tax systems, a level of non-compliance arises for a variety of reasons or causes, such as, uncertainties in the law or complexities in calculating the right amount of tax significantly increase the risk that the correct amount of tax is not collected due to honest error, or ignorance and confusion over obligations from either the taxpayer or the revenue authority. Some taxpayers choose to avoid or evade assessing, and paying, the correct amount of tax. Some taxpayers are able to assess, but are unable to pay the right amount of tax due to the circumstances they face. Some times the cases of internal breakdowns in administrative processes lead to taxpayers not complying. (Harold, 2005, 331-332)
In conclusion it could be stated that Municipal Liability Insurance in Ontario continues to be a substantial challenge resulting in a limited number of markets willing to write this class of business. In Ontario the Municipal Sector is affected by the broad exposures being downloaded to them, increases in claims frequency and severity and growth of court bodily injury awards. The continued increase in damage awards is an alarming trend. Municipalities can protect themselves through diligent risk management practices. However, in serious injury cases, even the best risk managed efforts may not produce the standard of perfection that the courts sometimes seem to think is achievable in the real world.
Anand, V; (2006); Process of Thought and Perception in Urban Planning; HDT Ltd; 55
Bandura, A. (2003). Social Learning Theory; Englewood Ciffs, N.J.: Prentice-Hall Inc. 35
Berkowitz, L., (2004) Municipality Acts, 2004; New Haven and London: Yale University Press. 47
Border, S; (2002); Fire of the Mind; National Book Trust; 89
Cook, V. I; 2004; Being Personal: Citizen's Right; Large Alliance Publishers; 219
Deb, J; (2006); Introduction to Risk Management; ABP Ltd. 96
Dos, M; (2006); Risk Management Techniques; Alliance Publications; 77
Dollard, John, ; Doob, Leonard W; (2005) Civil Laws: Frustration and Aggression; New Haven and London: Yale University Press. 213-215
Fletcher, R; (2003); Beliefs and Knowledge: Believing and Knowing; Howard ; Price. 276
King, H; (2004); Canada Today; HBT ; Brooks Ltd. 143
Lamb, Davis; (2004); Cult to Culture: The Development of Civilization on the Strategic Strata; National Book Trust. 32
Madhav, S. (2006); Effective Measures; Cities Today; Alliance Publishers; 3 (6); 17, para 6
Mukherjee, Sachin D; (2004); Strategies; IBL ; Alliance Ltd. 327
Podolski, V; (2006); Public Perception of Politics: A Canadian Approach; IBL ; Alliance Ltd. 87
Roberts, O M; (2005); Outline of Risk Management; National Book Trust 43
Sen, S; (2001); Thinking and Acting; ABP Ltd. 98.
Harold, Tim; 2005; Essence of Better Living: The Perspective of a Better Municipality; NBT Ltd. 331-332


text:
By Tony Edike
ENUGU—HUNDREDS of people have been rendered homeless in Awgu Local Government Area of Enugu State, following a devastating rain storm that hit over 100 houses in some communities in the council. Property worth millions of naira were also lost in the disaster.
The tragedy which occurred last weekend also destroyed the houses of a privately owned Institute of Construction and Engineering, affiliated to the Federal University of Technology, Oweerri, FUTO, and Central Primary School all located in the heart of the town.
The traditional ruler of Adogbalato Kingdom, Awgu, Igwe Chris Oti, who conducted reporters round the affected areas yesterday, lamented the untold hardship which the natural disaster had subjected his people to, saying that hundreds of people in the community had been rendered homeless as a result of the tragedy.
He said that a thunderstorm accompanied by strong wind hit the community before the heavy downpour that lasted for over two hours, adding that a similar incident occurred in 1988 but was not as severe as the present one.
Igwe Oti, who appealed to the State and Federal Governments to come to the aid of his people, said the disaster had devastated the area, adding that the victims were mostly widows and poor farmers.
He said, "I am appealing to government and other relevant agencies to come to the assistance of my people who are now going through untold hardship occasioned by the last Sunday's rain storm, which has rendered scores of families homeless. I must tell you gentlemen of the press, my people are really suffering, we lack every social amenities, no potable drinking water, no access road to evacuate our farm proceeds and we don't even have health centres to address the medical problems of the people.â€
Some of the victims also appealed to the Federal and State governments as well as good spirited individuals to come their aid, adding that they were not prepared for such a problem at this period of economic crunch.
The Director of the affected Institute, Mr. Sunny Iloh, said the school lost over N14.3 million worth of Signal Generator and Gene-scope electrical equipment to the storm, adding that he had been forced to send his students home until the roof of the three-storey building was replaced.According to him, they had written a Save Our Soul, message to the state Governor, Sullivan Chime to assist in rehabilitating them.