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spec: Money lenders , community savings organizations , and non-institutional forms of saving and credit arrangements would appear to have enormous capacity to tap the savings potential of some 80 per cent of Africans who live in the rural sector . The district director may apply the cost sharing rules to any arrangement that in substance constitutes a cost sharing arrangement , notwithstanding any failure to satisfy particular requirements of the safe harbor . The latest delay means that the Lyons report will now only be ready in time for the budget.The delay probably makes sense , as the Treasury 's review of subnational economic development is also likely to be completed around the same time.The Treasury review , announced in last year 's pre-budget report , is being conducted with the departments of Trade and Industry and Communities and Local Government , and will inform how budgets for a range of policies are best controlled at subnational level.So , concrete detail about whether the government plans to adopt local income tax , scrap council tax , relocalise business rates , devolve or change transport and skills budgets or introduce city regions will not be forthcoming until then.Dermot Finch , director of the centre for cities at the Institute of Public Policy Research , said : " I think this extension is sensible , and will allow Lyons to come up with a better set of final proposals , so long as they are worth the wait . The Board may require the individual or firm to undergo a peer review more frequently than every three years or complete continuing professional education ( CPE ) in addition to the 80 hours of CPE required to be reported for renewal of license . The sight of bread is a great joy to a hungry man ; but suppose he does not eat it , and there it stands - - well then it becomes an instrument of torture fit for Tantalus to use . Higher temperatures threaten dangerous consequences : drought , disease , floods , and the loss of precious endangered species . Better hygienic measures , like maintenance of a healthy environment inside and outside the poultry shed , protection of birds from extreme climatic conditions , restriction of visitors and wild animals , proper cleaning and disinfection of houses , equipment and workers , and appropriate floor and house construction will help in reducing losses due to mortality . The specific steps to be followed should be approved by the governing board . Examples of new artistic practices include politically engaged art , ritual based practices , science / art collaborations and public and community art . For another , slopes that face toward the equator exhibit the same types of features as seen on nearly every other non-gullied slope on Mars .