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Ireland's political and cultural magazine
Mary Harney now
It's (still) time to go, for a Minister without either party or achievements.
by Sara Burke 21 March, 2009, 4:31 pm 0 Comments
Where is she?
Right now it's damn hard to know where Mary Harney is or what she is up to. Did the Minister for Health quietly step down from office and Government forgot to tell anyone? Is she burrowing away behind the scenes struggling to ensure a legacy in health? Or is she, as the political rumour mill has it, busy trying to secure a plum job in Europe, replacing her fellow neo-liberal, Charlie McCreevy? Minister Harney is nowhere to be seen. But that is hardly surprising. Mary Harney is a Minister without a party, running out of time to deliver the health reform she set out to accomplish.
What's she done?
So what has Mary achieved in her four-and-a-half-year tenure in health? The HSE was established three months into her stewardship with the aim of providing a unified, accountable, quality health service. Although the HSE was devised under Mícheál Martin, Harney executed its introduction. The Health Act was rushed through the Dáil in winter 2004 amidst warnings that it was too hasty. The act got rid of the 11 health boards, setting up four larger regions and three main pillars to the HSE – the National Hospitals Office, Primary Community and Continuing Care, and Shared Services. Four years on from its establishment, the very architecture of the HSE has been dismantled. Shared Services disappeared off the organisational map in 2007 without explanation, while the hospital and primary and community sections are currently being merged. New regional structures, closer in size to that of the old health boards, are about to be announced. Unions, staff and patients describe a health system in 2009 that is over centralised, devoid of leadership, where decision- making is stymied, and staff morale at an all time low. Government is about to introduce a redundancy plan to get rid of superfluous administrators and managers whose roles were duplicated instead of rationalised when the HSE was established, over four years ago.
The HSE's budget has increased but not sufficiently to meet the needs of a growing, ageing population, alongside the escalating costs of medical care. To live within its budget, as required by law, the HSE is embarking on "cost-cutting" initiatives. Public patients bear the brunt of these cuts.
Funding of some services has increased significantly under Harney, in particular of services for older people and people with disabilities. But these services were coming from such a low base, that unless this investment is maintained, any progress will quickly be undone.
Where has she failed?
Other areas where much needed development was promised – 3,000 more public hospital beds; 2,000 new consultants; 600 primary care teams; 100s of multi-disciplinary mental health teams; many more long stay public beds for older people – have all been woefully slow to materialise. Instead of championing the greatest reform that is required in the health system – ending the two-tier system of care, Mary Harney has beavered away escalating the unequal provision of hospital care in Ireland.
The consultants' contract is at the heart of the inequity in Irish healthcare. Mary Harney vowed she would deliver a new contract. And she has. Many streetwise commentators thought that if anyone had the fortitude to take on the muscle of consultants it was Harney. Yet negotiations ran from 2003 to the end of 2008. The deal is hardly revolutionary and some of the detail is still being worked out. Under the new deal, consultants are required to work 37 (instead of 33) hours a week. Their work will be monitored and the majority, who will still be allowed to practise privately, will have their private practice limited to 20 or 30% of their total workload. Consultants may be asked to work evenings and weekends, a common waiting list will be introduced for all patients, and for the first time consultants will be accountable to a clinical director who will be appointed from among the current consultants' ranks and get an additional €50,000. Harney's deal pays Irish consultants €220,000-€250,000 a year, a multiple of what other European consultants' salaries. Starting salaries are three times those of British consultants. The OECD pointed out in their review of Irish public services last year before the higher wages were agreed, Irish "consultants' annual income is 50% higher than in France and 80% higher than in Germany". This does not include private income, which for many is substantial. And most importantly, the new contract allows the bulk of consultants to practise privately, albeit under more regulated conditions. Under the new contract, incentives are still in place for consultants and hospitals to favour private patients who will therefore continue to skip the queue for access and treatment in Irish public hospitals. The new "deal" may, as Mary Harney claims, tilt hospital care more in favour of the public patient, but it is very expensive and still not does offer equal treatment for public and private patients on the basis of need. It is very hard to see how even a fraction of the 2,000 promised consultants will be hired at such high rates in a time of budgetary restraint.
Another of Minister Harney's bouquet projects is "co-location". The plan is to deliver 1,000 additional public hospital beds by freeing up private beds in public hospitals. Incentivised by tax breaks, the private for-profit health sector, was expected to build 11 "co-located" private hospitals on the grounds of public hospitals. Nearly four years on from their announcement, six "co-located" hospitals are works in progress but not one sod has been turned. The HSE Service Plan hastily published the week before Christmas, after it was leaked to the media, stated that co-location plans will progress "subject to satisfactory banking arrangements". On January 9th , Jim Power, economist with Friends First, said that "there had to be serious questions about co-location proceeding in the current environment". If it does proceed it will institutionalise forprofit private health care into the public health system, exacerbating our already unfair system of hospital care.
Cancer care: a rare success
One area where progress is being made is in the area of cancer care, though the U-turn on the cervical cancer vaccine last November can only be viewed as misjudged short-termism. Ireland currently has one of the lowest rates of survival in cancer across Europe. Last year's cancer scandals exposed a series of misdiagnoses and sub-standard cancer diagnosis and treatment. Until 2007, cancer care was provided in 30 hospitals around the country, many treating few cases. International best practice deems that effective cancer care is best provided in fewer specialist centres where patient volume is higher. Under the leadership of cancer chief Professor Tom Keane, stridently supported by Mary Harney and HSE CEO Brendan Drumm, by the end of this year, all patients will qualify for "optimum" care in one of the eight cancer centres. While there are still some bastions of resistance and battles over the location of theses centres – there are four in Dublin and not one north of Galway or Dublin – the war seems to have been won.
Non-cancer reconfiguration
A similar approach is being taken to all hospital services in the "reconfiguration" of hospitals around the country. Depressingly, many Irish governments have attempted to pull this off before, and failed. Recommendations from the 1936 Hospital Commission Report, 1968 Fitzgerald Report and 2003 Hanly Report were never effected.
The HSE's 'Transformation Programme' is premised in the provision of most health in the community. In parallel, some hospital services such as Emergency Departments, intensive care, complex surgery and treatment, are to be centralised under the auspices of patient safety. Communities are resistant, they do not want to lose their local hospital. They are right. Easier access is swapped for quality care and patient safety. So which is better – faster access to below standard care or slower access to higher quality care? Certainly, building up primary and community services as well as investing in more specialised, higher quality, centralised hospitals is not a cheaper option. In times of constraining budgets like now, something has to give. People do not trust the HSE or the minister. Typically promises have been broken and "reconfiguration" is used to close or downgrade existing services without beefing up the replacement services. A text-book case of this is the North East of the country.
Harney's legacy should have been a unified, effective HSE; the improvement of quality and standards in health care, particularly cancer care; and the reconfiguration of hospitals to ensure excellence. More likely, Harney will be remembered for conceding to consultants, privatisating health care, accentuating an already divisive, two-tier system of hospital care, and failing to provide quality care for all, on the basis of need. Despite years of plenty, the jury is just about still out. But not for long.
Sara Burke
Tagged with: fiannna fail, Health, mary harney, progressive democrats, recession
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Prep-time: 15 min. - Total-time: 60 min.
This alternative to the traditional Vitello Tonnato can be served as an entree or as a snack together with a glass of wine. Season the chicken fillets with salt and pepper. Heat the oil in a pan and fry the fillets on high temperature for a few minutes. Then turn back the temperature and continue to fry the fillets for about 8 minutes until the meat is done. Remove the chicken from the pan and allow to cool. Cut the meat into very fine slices. Drain the tuna and add to a processor. Add the creme fraiche and 4 tbs capers. Process and season with lemon juice, salt and pepper. Arrange the slices of chicken on a plate and cover with the tuna sauce. Cover the plate and refrigerate for about one hour. Shortly before serving garnish with capers. Serve white bread together with the pollo tonnato.


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Q: How to set animation to flip to a different component in angular? First question here. Please bear if I missed out anything. I'll try to add more details as soon as mentioned.
In my angular project, I have regular login and register form components and want to implement the flip animation to transition between them.
On click, the parent div has a flip animation and it "flips" from one component "front" to another "back" and vice-versa. The problem is that since the "back" component goes through transform: rotateY(180deg); the component's form field and animations don't work properly.
Due to this, even simple hover animations did not work as expected.
How should I implement this transition for both components + animations to work as expected?
Thank you for your time!
I followed the flip animation method given here but it is probably works fine just for display data and has problems when we put in a component with animations to the "back" side.
Adding a gif for better understanding of the entire problem : Entire problem in working

A: It's difficult know what happens.
I imagine you have any kind of confict with the name of some class of there're a problem using position absolute in your cards. check the "z-index" of your class. (I feel that the "border" you see is the border or the input in "front" - try enclosed each "face" in a div with position relative-)
With this .css
.scene {
  perspective: 600px;
  max-width:400px;
  margin:auto auto 1rem;

}
.card {
  position: relative;
  transition: transform 1s;
  transform-style: preserve-3d;
  box-shadow: 0 .5rem 1rem rgba(0,0,0,.15);
  background: white;

}
.card__face {
  float:left;
  width:100%;
  margin-right: -100%;
  backface-visibility: hidden;
}

.card__face div{
  padding:1rem;
  background: white;
  display:flex;
  flex-direction: column;
  backface-visibility: hidden;
}
.card::after{
  display:block;
    content:'';
    clear:both;
}

.card__face--back {
  transform: rotateY( 180deg );
}
.card.is-flipped {
  transform: rotateY(180deg);
}

And this .html

        <mat-form-field appearance="outline">
          <mat-label>Input front</mat-label>
          <input matInput />
        </mat-form-field>
        <button mat-raised-button color="primary" (click)="toogle=!toogle">
          click
        </button>

        <mat-form-field appearance="outline">
          <mat-label>Input back</mat-label>
          <input matInput />
        </mat-form-field>
        <button mat-raised-button color="accent" (click)="toogle=!toogle">
          click
        </button>

In this stackblitz that use material-angular looks like work
NOTE: It's necessary add in styles.css
.scene .mat-mdc-raised-button .mdc-button__label{
  z-index: 0;
}

Because the raised-button add to the span a z-index:0

redpajama_set_name: RedPajamaStackExchange


Check out the links below for travel options to and from China Beach, BC. Our bus/shuttle options serve a number of specific locations in China Beach as part of the price.
Do you have any questions about China Beach transportation? Need some help getting to or from China Beach?


text:
75-year-old woman's Facebook experience becomes cautionary tale of 'romance scam'
Updated: 10:00 PM CDT Jul 31, 2019
Maggie Carlo
WELL. SCAMMERS ARE TARGETING THEM AND CREATING WHAT'S CALLED A "SUCKERS LIST." KOOC'S MAGGIE CARLO TALKED WITH A LOCAL FAMILY, FIGHTING TO UNTANGLE THEIR MOM FROM A ROMANCE SCAM. MAGGIE: SARAH'S MOM JOINED FACEBOOK TO KEEP UP WITH HER KIDS AND GRANDKIDS. SARAH: I MEAN, WHO'S NOT ON FACEBOOK IT STARTED OUT AS SOMETHING FOR THE YOUNGER GENERATION, BUT NOW, PROBABLY THE MAJORITY OF THE PEOPLE ON FACEBOOK NOW ARE OLDER. MAGGIE: THAT'S SARAH. WE'RE NOT SHOWING HER FACE BECAUSE SHE WANTS TO PROTECT HER FAMILY' PRIVACY. YOU SEE, WHAT'S HAPPENING TO HER MOM ISN'T OVER. THIS IS A CAUTIONARY TALE FOR ANYONE WHO'S ON SOCIAL MEDIA. ABOUT THREE MONTHS AGO, SARAH'S MOM GOT A FRIEND REQUEST ON FACEBOOK FROM SOMEONE SHE DIDN'T KNOW. SARAH: UNFORTUNATELY, SHE ACCEPTED THAT FRIEND REQUEST. MAGGIE: AND THAT'S WHERE THIS NIGHTMARE BEGINS. SARAH'S 75-YEAR-OLD MOM, WHO LOST HER HUSBAND TO CANCER I 2010, STARTED CHATTING WITH A STRANGER, WE'LL CALL HIM ROBERT, AND SLOWLY, OVER ABOUT 12 WEEKS, ROBERT HAS GAINED SARAH'S MOM'S TRUST AND EVEN A PIECE OF HER HEART. SARAH: HE IS GAINING HER TRUST OVER OURS. MAGGIE: THIS IS THE COURTING PHASE OR WHAT OFFICIALS ARE NOW CALLING THE GROOMING PHASE SARAH: IT STARTS OUT LITTLE. "CAN YOU GO TO WALMART AND PURCHASE A GIFT CARD FOR ME" FOR THIS REASON, KIND OF A TEST. MAGGIE: REMEMBER, ROBERT AND HER MOM HAD BEEN CHATTING DAY AND NIGHT, AND THIS IS NOW A TRUSTED PERSON TO HER. SARAH: COMPLIMENTS, LOTS OF COMPLIMENTS. MAGGIE: BUT IT IS SCAM, A ROMANCE SCAM, AND INSTEAD OF LOOKING FOR LOVE, THESE SCAMMERS ARE LOOKING FOR CASH AND CREDIT. ROBERT EVEN TRIED TO PERSUADE SARAH'S MOM TO DO A BANK TRANSFER OF FUNDS TO HIM. THE BANK SUSPECTED SOMETHING WASN'T RIGHT AND STOPPED THE TRANSACTION. THE BETTER BUSINESS BUREAU SAYS ROMANCE SCAMS ARE RUNNIN RAMPANT RIGHT NOW. IT IS ESTIMATED THAT THERE ARE THOUSANDS OF THESE TYPES OF SCAMS WORLDWIDE. AARP SAYS CROOKS ARE USING ALL DIFFERENT KINDS OF APPS INCLUDING FACEBOOK, MATCH.COM AND INSTAGRAM TO TRY AND START A LOVE CONNECTION THAT IS REALLY ABOUT GETTING YOUR MONEY. AND ONCE YOU FALL FOR 1 -- SARAH: THEN YOU GET ADDED TO THE SUCKERS LIST, AND THEN THEY SELL THOSE LISTS TO OTHER TEAMS. MAGGIE SO YOU'LL LIKELY BE : TARGETED AGAIN. FOR SARAH'S FAMILY THE NIGHTMARE IS NOT OVER. THEY'VE CHANGED THEIR MOM'S NUMBER AND TRIED SEVERAL INTERVENTIONS, BUT SARAH'S MOM IS NOT CONVINCED THIS IS A SCAM. SARAH: WE HAVE FELT SO ALONE IN THIS, AND IT IS MADDENING AND FRUSTRATING, FRIGHTENING, AT THE SAME TIME, TO THINK THAT SOMEO
Sarah's mother joined Facebook to keep up with her children and grandchildren."I mean, who's not on Facebook? It started out as something for the younger generation, but now, the majority of the people in Facebook are now older," said Sarah, who didn't want to release her last name because she wants to protect her family's privacy.Her mother's experience on Facebook, however, has turned into a cautionary tale for anyone who's on social media."This has really shown us that this can happen to anyone," she said.About three months ago, Sarah's mother received a friend request from someone she didn't know."Unfortunately, she accepted that friend request," Sarah said. "Well, he's won her over, without a doubt."The 75-year-old woman, who lost her husband to cancer in 2010, started chatting with the stranger. At first, the conversations were just on Facebook Messenger. They quickly moved to text messages and phone calls.Over about a 12-week period, the stranger gained Sarah's mother's trust and a piece of her heart."He is gaining her trust over ours," Sarah said. "It's very hard, as a family, that someone you love so much that is such an integral part of our family is slipping away from us, so to speak."Authorities also call this courting phase the "grooming phase.""Starts out little. 'Can you go to Walmart and purchase a gift card for me for this reason?' Kind of a test," Sarah said.The stranger, who has been speaking to Sarah's mother day and night, is now a trusted person to her."There's been a lot of affection, compliments. Lots of compliments," Sarah said. "He's saying, 'You're beautiful' and 'You have a beautiful soul.'"But it's all been part of a scam."Romance. The 'romance scam,' according to the AARP (American Association of Retired Persons) is rampant right now," Sarah said.Instead of looking for love, the person running the romance scam is looking for cash and credit.The stranger talking to Sarah's mother even tried to persuade her to do a bank transfer of funds to him. Bank officials suspected something wasn't right and stopped the transaction.The Better Business Bureau says the romance scams are running rampant right now. Officials estimate that thousands of these scams are being run worldwide.Officials with the AARP said crooks are using different kids of apps -- including Facebook, Match.com and Instagram -- to try and start love connections that are really about conning people out of their money."Once you fall for one of these scams, you get added to a list called a 'suckers list,' and then those teams of scammers sell those lists to other teams," Sarah said.Although Sarah's family discovered the scam, the nightmare isn't over because it could be targeted again. Family members have changed their mother's phone number and have tried several interventions, but she's not convinced it's a scam."We've felt so alone. It's maddening, frustrating, to think someone you love and care so much about could be taken advantage of," Sarah said.KOCO 5 has reached out to Facebook and Match.com to see what they're doing to protect users.Facebook officials said: "Pretending to be someone else on Facebook is an explicit violation of our policies. We've invested in technology to combat scamming and encourage people to report suspicious messages to us so we can take action."Match.com released a statement saying, in part, "Match has a dedicated team and sophisticated technology that patrols for fraud and reviews each and every member profile to block IP addresses from high alert countries, stolen credit card numbers and red flag language in profiles."
Sarah's mother joined Facebook to keep up with her children and grandchildren.
"I mean, who's not on Facebook? It started out as something for the younger generation, but now, the majority of the people in Facebook are now older," said Sarah, who didn't want to release her last name because she wants to protect her family's privacy.
Her mother's experience on Facebook, however, has turned into a cautionary tale for anyone who's on social media.
"This has really shown us that this can happen to anyone," she said.
About three months ago, Sarah's mother received a friend request from someone she didn't know.
"Unfortunately, she accepted that friend request," Sarah said. "Well, he's won her over, without a doubt."
The 75-year-old woman, who lost her husband to cancer in 2010, started chatting with the stranger. At first, the conversations were just on Facebook Messenger. They quickly moved to text messages and phone calls.
Over about a 12-week period, the stranger gained Sarah's mother's trust and a piece of her heart.
"He is gaining her trust over ours," Sarah said. "It's very hard, as a family, that someone you love so much that is such an integral part of our family is slipping away from us, so to speak."
Authorities also call this courting phase the "grooming phase."
"Starts out little. 'Can you go to Walmart and purchase a gift card for me for this reason?' Kind of a test," Sarah said.
The stranger, who has been speaking to Sarah's mother day and night, is now a trusted person to her.
"There's been a lot of affection, compliments. Lots of compliments," Sarah said. "He's saying, 'You're beautiful' and 'You have a beautiful soul.'"
But it's all been part of a scam.
"Romance. The 'romance scam,' according to the AARP (American Association of Retired Persons) is rampant right now," Sarah said.
Instead of looking for love, the person running the romance scam is looking for cash and credit.
The stranger talking to Sarah's mother even tried to persuade her to do a bank transfer of funds to him. Bank officials suspected something wasn't right and stopped the transaction.
The Better Business Bureau says the romance scams are running rampant right now. Officials estimate that thousands of these scams are being run worldwide.
Officials with the AARP said crooks are using different kids of apps -- including Facebook, Match.com and Instagram -- to try and start love connections that are really about conning people out of their money.
"Once you fall for one of these scams, you get added to a list called a 'suckers list,' and then those teams of scammers sell those lists to other teams," Sarah said.
Although Sarah's family discovered the scam, the nightmare isn't over because it could be targeted again. Family members have changed their mother's phone number and have tried several interventions, but she's not convinced it's a scam.
"We've felt so alone. It's maddening, frustrating, to think someone you love and care so much about could be taken advantage of," Sarah said.
KOCO 5 has reached out to Facebook and Match.com to see what they're doing to protect users.
Facebook officials said: "Pretending to be someone else on Facebook is an explicit violation of our policies. We've invested in technology to combat scamming and encourage people to report suspicious messages to us so we can take action."
Match.com released a statement saying, in part, "Match has a dedicated team and sophisticated technology that patrols for fraud and reviews each and every member profile to block IP addresses from high alert countries, stolen credit card numbers and red flag language in profiles."

redpajama_set_name: RedPajamaCommonCrawl


If it were possible to exercise pre vested incentive stock options, imagine the tax savings. Believe me, you ll be kicking yourself if this happens to you, so why not arm yourself with some knowledge and make informed decisions. Michael Gray, CPA answers reader questions about the taxation of incentive stock options. This means that in the future you may chooseyou have theoption ) to buy shares of the company at the price of the stock on your grant datecommonly.
When an acquisition deal is structured such that the target company s employee stock options will becashed out" or automatically deemednet exercised " it can result. 30 ҚырминISO Stock options Which stock option plan is best. Exercise of Incentive Stock Options: New Reporting Requirements. ISO Stock Options.
Further, unlike public stocks, a private company will decide if when how they want to allow employees to liquidate their shares for cash. The exercise period is typically 10 years for an option.
ISO Stock options Which stock option plan is best. Exercising your ISO can push you into AMT if the stock price of your company s shares appreciates significantly beforerather than after) exercise.
Imagine the company asks you to delay it somewhat. Compensatory stock options fall into two categories: incentive stock options ISO s ) and non qualified stock options NSO s.
The Tax Impact of Stock Options On Startup Companies Withum These requirements include limitations around company management specifications, holding periods and valuations, and most importantly a specified number of options issued. In addition, the owner will recognize capital gains tax when it sells the underlying stock.
A Non Qualified Option is any option that does not fit within the specific criteria of an ISO spelled out in Section 422 of the Internal Revenue Code. ISOs are even better; with an ISO, there is no tax obligation until the underlying securitystock) is sold.
Stock Options of U. 6 employee stock plan mistakes to Fidelity If you leave your company due a new job, a layoff, or retirement, you will typically have no more than 90 days to exercise any existing stock option grants.
To outsiders, its seems all one does is join a small company, and, if it works, everyone becomes millionaires. 5 Mistakes You Can t Afford to Make with Stock Options.
The code stipulates that should a company grant a stock option that isin the- money ie, strike price below fair market value) the recipient will have derived financial value from the. With an ISO, the employee pays no tax on exercise, and the company.
Because the company was private and because of transfer restrictions in his option agreement, it was nearly impossible for him to find a way to get liquidity or. How to Understand Private Company Stock Options.
In most private companies, there is no simple way to do the equivalent. A private company with IPO aspirations, and you have been grantedoffered the right to purchase) stock options.
If you work for a tech startup, it s likely that you have been granted some stock options in the company you work for. What Happens to Stock Options After a Company Goes Public.
Stock Options: Top 5 Reasons NOT to Use Them as an. If there s a cliff provision, that means you.
How to value your startup stock options. How Employee Stock Options Work In Startup Companies Forbes.
ISOs that remain outstanding beyond prescribed post termination grace periods must be treated as NQSOs. However, just because your.
Incentive Stock Options TurboTax Tax Tips Videos While ISOs can offer a valuable opportunity to participate in your company s growth and profits, there are tax implications you should be aware of. If a private Company has a valuation performed, either for 409A or fair value purposes, that valuation may be helpful in determining the fair market value upon exercise.
Private Companies VLC. In April I wrote a blog post titled The 12 Crucial Questions About Stock Options.
If you exercise and sell them immediatelyremember if you are a private company there needs to be a market for your shares) then you will pay 1) the exercise price and 2) pay. Because shares in a private company are illiquid, selling a portion of the stock to pay for the taxes likely are not an option.
In fact, every company that grants ISOs must also be able to grant NQSOs by default. I m not trying to make the case that you.
Exercising your options in a private company can be a dice roll as to whether. However, exercises between valuation dates may.
ESOPs or Stock Options: Which Will Work for Your Company. Why Does Every Employee Want Stock Options.
Timing is everything in exercising stock options. When you receive an ISO grant, there s no immediate tax effect and you do not have to pay regular income taxes when you exercise your options, although the value of.
Most employees are just glad to get some ownership in the company. Iso stock options private company.
Understand the difference, who can. Tax is due when income is receivedi.
When you exercise the options. Iso stock options private company.
Equity compensation trend: extending the time to exercise vested. A private company must base fair market value on a reasonable application of reasonable valuation methods based on all relevant facts and.
In contrast, an ISO is not taxable until. Numerous Recent Law and Accounting Changes Affect Stock Options.
This holds whether the employee keeps the shares or sells them. This sometimes puts a.
With an ISO, if certain rules are met, the employee does not have to pay tax on thespread between the grant and exercise price until the shares are sold. 14 Crucial Questions about Stock Options Wealthfront blog.
Incentive stock options. Any stock option in the US that isn t an ISO is a NQSO. The employee must wait at least a year before exercising the option to. Global Shares Global Shares can provide automated administration software for ISO stock options which have administrative rules that can make them complex to handle for accounting and payroll departments not using an automated software solution for ISO tax treatment. We ll help you understand. WeWork Creator We ve previously explored how equity options work at startups, today we re taking a deeper dive into certain tax pitfalls to watch out for when exercising your options.
Stock Options and the Alternative Minimum TaxAMT) If the option is an NSO, the employee will immediately pay tax on the20 differencecalled thespread ) at ordinary income tax rates. There are now many valuation firms that derive all or most of their income doing valuations on private companies so that Boards can feel comfortable.
Your Options When Dealing withStartup) Stock Options. In this post, I ll briefly describe the major distinctions between these instruments and how each can be used in a privately held company.
Based on the outstanding feedback I received from our readers on this and. The company gets a corresponding tax deduction.
However, for a stock that is not tradede. What I Wish I d Known About Equity Before Joining A Unicorn GitHub This is a short write up on things that I wish I d known and considered before joining a private companyaka startup, aka unicorn in some cases.
Clawbacks for Startup Stock stock option counsel, pc. ISO s received from the exercise of the option is sold.
Employee Equity: The Option Strike Price AVC. But due to ISO rules, employees are typically only allowed 90 days to exercise their stock options and purchase their equity; if they quit or are fired, and they don t purchase in that window, the shares revert back to the company.
Stock options are complicated; the paperwork that accompanies them can sometimes be a full inch thick of financial legalese. California has its own AMT rules, and in California any stock option exercise is subject to AMT, unless you sell the stock in the same year.
MintzEDGE The most typical way of granting employees an equity ownership in a company is by the issuance of stock options. CFO Corner Non Qualified Stock Options Are Much Better Than.
Incentive Stock OptionISO) Frequently Asked QuestionsMichael. Incentive stock options enjoy favorable tax treatment compared to other forms of employee compensation.
The advantage of an ISO is you do not have to report income when you receive a stock option grant or when you exercise that option. The primary disadvantage of Stock Option Plans for the company is the possible dilution of other shareholders' equity when the employees exercise the stock options. Before you start worrying about the AMT, you need to check whether your options are indeed ISOs or if they re non qualified stock optionsNQSOs. Aprio However, due to the broad acceptance of stock options as a compensation vehicle, private companies continue to issue them for a variety of business reasons.
Max Schireson s blog. I frequently hear clients and some of their advisers talk aboutstock options" andstock warrants" and there is often considerable confusion between the two.
Practical Law Westlaw This Checklist outlines the requirements that must be satisfied for a stock option to qualify as an incentive stock optionISO) under Section 422 of the Internal Revenue Code and receive more favorable employee tax treatment than non- qualified stock options. Get The Most Out Of Employee Stock Options Investopedia.
As a result, an employee who wants to keep his or her ISO status for tax purposes would not benefit from an extended exercise period. Employee Stock Options Merritt Capital Management, Inc.
It s crucial to note that since ISO rules are part of the tax law, if you or your employer modify your option grant, it s very easy to inadvertently lose the tax break. Stock options are really complicated.
Arm yourself with the knowledge of when you can access your shares, how you can exercise your options and the tax implication of selling strategies. Due to tax law, there is a ten year limit on the exercise term of ISO options from the day they re granted.
But you ll still have to pay the AMT now, which could create a cash flow challenge because the ISO exercise doesn t generate any cash to pay the tax. There are two broad classifications of stock options issued: non qualified stock optionsNSO) and incentive stock optionsISO.
Employers are required to provide a written statement by January 31, to employees who exercised an incentive stock optionISO) between August 3,. For private companies, the task is not so simple. Stock Options versus Stock Warrants What s the Difference. Instead, stock options represent the right to purchase stock from the company at a fixed pricethestrike price" see below, regardless of its market value.
Learn about ISO and what the tax obligation is. Traded companyand occasionally private companies, there may be the opportunity to receive stock options from your employer.
Net Most companies seem to do a really bad job at making their employees aware of the tax issues surrounding stock options, probably because they re complicated, boring and. Got Incentive Stock Options.
To qualify as an ISO, stock options must be issued only to an employee and must have an exercise price not less than the fair market value on the date they were granted. I ll talk more aboutfair market value" below,.
The IRS noticed this issue, so they invented a special set of kind of option, called anincentive stock option" or ISO, that can get better tax treatment. Annual Reporting Requirements for Incentive Stock Options and.
A Complete Guide to Equity Compensation at Private Companies. And, assuming you re.
DIFFERENCES BETWEEN STOCK OPTION PLANS. How early is too early to exercise.
They attract and. Basics of Employee Stock Options and How to Exercise Them.
For employees, the main disadvantage of stock options in a private company compared to cash bonuses or greater compensation is the. If You re Planning to Exercise Your Pre IPO Employee Stock Options.
For new employees, they often don t know what they don t know and are faced with piles of new documents and more questions once they. Options: Why RSUsRestricted Stock Units) Could be Better Than Stock Options At Your Private Company.
Why do companies offer stock options. An important aspect of corporate growth is attracting employees and maintaining their loyalty. If an employee knows that he she will early exercise a stock option immediately upon the grant of an optionwhen there is no difference between the exercise price and the fair market value of the common stock, the employee typically should want an NSO as opposed to an ISO, because long term capital. Most private company CFOs are familiar with stock optionsISOs and NSOs.
Stock option grants can achieve this goal, but companies must be aware of the diverse legal and tax consequences that arise when granting such options to employees or consultants who work overseas. Incentive stock options private company.
These options are somewhat different. Why Does a Company Issue Stock Options.
Suppose in the worst case, the company goes completely under. Most private companies are illiquid, meaning that if you exercise stock you still won t be able to sell your shares.
If you manage your company s equity plan,. Among private early stage companies, a typical options packagevests" over four years.
Startup stock options explained. This guide is an attempt to correct some of the imbalance in information between companies and employees, and explain in plain English the whole stock option process.
AJCA creates adverse tax consequences for stock appreciation rights SARs) in private companies, as well as SARs settled in cash in public. Timing is Everything in Early ISO Exercise.
For employees, the main disadvantage of stock options in a private company compared to cash bonuses or greater compensation is the lack of liquidity. Stock options provide you with the incentive to own part of the company, and to ultimately participate in the company s success.
Strategies For When To Exercise Your Stock Options. Angel Investing Best Practices for Exercising Stock Options.
ISOs over the100 000 limit are treated as NQSOs. For1) any exercise of an incentive stock option ISO ) during or2) transfer during of a share previously purchased pursuant to a tax qualified employee stock purchase plan ESPP, the Internal Revenue Code requires companies to: furnish, by January 31,, annual information.
Incentive Stock Options Checklist. Stock Options and The Terminated Employee FindLaw Corporate.
For example, let s say you initiate a friendly departure from your employer. Some private companies allow you to surrender some of the shares you ve just exercised back to the company at theirfair market value ; read your options agreement to see if this is offered.
Doing Business UK Stock Options 0505 update. Stock Option Basics Gust Equity Management Knowledge Base.
How does AMT state taxes work for stock options in California. IRC Section 409A Discounted Stock Options Tax Rules Deferred.
A stock option is the right. One of the big concerns for those facing a wealth event in private company stock is taxes.
Additionally, understanding ideal treatment of an Incentive Stock Option ISO) as well as structuring flexible plans can offer a solid solution for buyers and. If the options meet the definition and requirements of an ISO, the purchase and subsequent disposition of the stock generally qualifies for capital.
My Company Is Being Acquired: What Happens To My Stock Options. Here s What To Know Between NSO and ISO Stock Options.
If the stock is held for two years from the date of grant and one year. The UK s handling of.
Some of the challenges companies face when administering ISO. An incentive stock optionISO) is subject to additional rules designed to minimize taxes.
There are two typesa non qualified stock option or a qualified option, also known as ISOincentive stock option) and limited to employees only. An Engineer s guide to Stock Options Alex MacCaw.
Do a cashless exercise. Executives should, therefore, have a solid understanding of stock option agreements when negotiating their exit strategy from a private company.
An employee stock option is a contract issued by an employer to an employee to buy a set amount of shares of company stock at a fixed price for a limited period of time. In an illiquid marketand markets don t come much more illiquid than those for shares in a private startup the value of the company" is a very flighty,.
It was meant to be a comprehensive list of option related questions you need to ask when you receive an offer to join a private company. Options: Why RSUsRestricted Stock Units) Could be.
He main SEC exemption relied on by private companies in the US and foreign non reporting issuers to issue stock options. Given these risks and tax treatment of incentive stock optionsISOs) and non qualified stock options NQSOs, many employees are hesitant to exercise in this.
Do I have to pay taxes on options in a public company converted from stock options I held in private company it purchased. An employee stock optionESO) is a privately awarded call option, given to corporate employees as an incentive for improving a company s market value, which.
Many small, closely held companies, especially start up companies, like to issue stock options to key executives and employees as both an incentive to help grow. Capital gain taxes would then be due.
Option Exercise Sale Depending on whether the options are non qualifiedNSO or NQSO) or incentiveISO, the rules are different as to what is considered income, capital gains or an. Stock Options in Privately Held Companies.
For the Last Time: Stock Options Are an Expense If a company were to grant stock, rather than options, to employees, everyone would agree that the company s cost for this transaction would be the cash it otherwise. Stock Option Tips and Traps Stoel Rives are exercised is deemed to be taxable income to the owner of the option.
Incentive stock options private company GO TO PAGE. Stock Option Mistakes When You Leave Your Employer Worthpointe.
The world of startup stock options can be pretty opaque. A pre IPO or private company, the IRS typically just asks the company how much its shares are worth.
How Employee Stock Options Work in Startup Companies. Please consult with one before making any financial decisions as to what to do or not do with your options.
Should a company allow early exercise of stock options. Com Small companies often do not have the financial size to offer potential or high performing employees salaries that are commensurate with their large, publicly traded corporate peers.
If you work for a privately held company and are offered stock options as part of your compensation package, it can be easy to overlook the potential upside that these investment vehicles may offer. The Perils of AMT and Stock Options.
In exchange, you ask. How Your Deal Treats the Payout of Employee Stock Options Can.
Due to certain tax and securities laws, as well as accounting rules, it is very common for stock options issued by private companies have a term of up to ten years from the. The terms of your option grants, the terms of the M A deal, and the valuation of your company s stock all affect the treatment of stock options in M A.
What happens to your unvested options is the main focus of concern There are special rules about vesting and requirements for exercising options, but once the shares are earned and options exercised, these stockholders have true ownership.
Metz Lewis1) The Plan must be contained in a written document that adequately establishes its terms 2) The Plan must designate the maximum aggregate number of shares that may be issued under the Plan through ISOs 3) The Plan must specify the employees or classes of employees who may benefit under the Plan. Even if the shares aren' t liquid by.
Taxation of Employee Stock Options Incentive Stock Option ISO) Frequently Asked Questions. I explained that the strike price of an option is the price per share you will pay when you exercise the option and buy the underlying common stock.
You are an employee of Unicorn, Inc. It can be difficult for private companies to determine the fair market value of their stock.
There are two main kinds of options, incentive stock optionsISOs) and nonqualified stock options NSOs. The only way for someone to achieve LTCG with an ISO is to exercise the ISO at least 12 months before the sale of the company.
Iso stock options private company. Understanding Alternative MInimum Tax.
In startup land there are two flavors of options non qualified stock optionsNQO) and incentive stock optionsISO s. But they can t capture the value of employee stock options, which are private contracts between the company and the employee for illiquid instruments that. The company then. In a true startup equity plan, executives and employees earn shares, which they continue to own when they leave the company. Beware of the AMT: A KLR Global Tax.


The following prices for registration of domain names are in euro, excl. VAT.
VAT regulation: Companies in the European Union outside Belgium that have a valid VAT number are exempt from VAT. Other persons and organisations must pay 21% VAT on all transactions. VAT is calculated separately with each order and is tax refundable under certain conditions.


Estoril Eden Apartments is located near the famous Estoril-Cascais avenue overlooking the Atlantic Sea, in Monte Estoril, just 150 metres from the railway station. Set on the hilltop the hotel features an outdoor swimming pool, indoor swimming pool, spa facilities and its very own Disco Bar.
This hotel is located 33km from Lisbon airport.
Hotel Estoril Eden has a total of 167 guest rooms. They are all equipped with an en-suite bathroom, fully equipped kitchenette and a separate dining area, sound proof walls, air-conditioning, satellite TV, in room internet access and balcony.
Guests can enjoy light snacks at the Bistrot Bar next to the indoor swimming pool.
Guests can take a dip in the outdoor swimming pool and indoor swimming pool. The Health Club features a sauna, hot tub and solarium. For the more sportier guests there is a gym and the hotel has its very own Disco Bar.


Sq. Ft.:1,300 to 1,625Sq. Ft.
This neighborhood is perfect for those seeking the low-maintenance lifestyle of a condominium. This building was constructed in 1968. In general, homes in Island House Southwest Condominiums are about $185,000 – $525,000 and sit on average-sized lots with two bedrooms and two bathrooms. The most common types of parking are carport and other.
How would you rate Island House Southwest Condominiums?
Homes in Island House Southwest Condominiums are on the market for an average of 140 days and are typically purchased at 90% of asking price. Property taxes hover around $6,382 per year, and homeowners' association fees are approximately $717. On average, homes here are $280 per square foot and typically list for around $220,000.


Romeo is back and they come with strenght, changes and many things to say. The band celebrated last year its tenth aniversary and they also released their new álbum: 2.0 - an alternative rock disc that breaks the established rock rules.
All this changes brought Víctor Hernández (guitar) and Manuel Pariente (drums) who joined the founders, José Cabrera (voice) and Alberto H (bass,) in this adventure.
Romeo was born a decade ago when José Cabrera and Alberto H moved from their native Murcia to Madrid. They completed the band with the guitars Hom and Toni and the drummer, Fernando. Two years later, Romeo released their first self-titled album (2008), produced by Jorge Escobedo (Sôber, Skizoo). With this debut album, the group got nominated to national revelation group in different Spanish specialized publications. They also got the applause of the public and the critic.
Jorge Escobedo also produced their following CD's: "Nada Importa", with clear influences of alternative metal and hard rock, in 2009 and "Cara o Cruz", which supposed the settlement of the band, in 2012. During these years, the band shared stage with some groups like Eagles of Death Metal, Hamlet, Skizoo, Ars Amandi, Second or Sôber and played in numerous festivals.


Kaveh Farrokh has been a lecturer and reader of ancient history teaching at UBC in 2004-2018 (kindly click here). He is now a Professor of History at Methodologica Universitas at the Départment de Méthodologie des Sciences Historiques and Academic Advisor for Analytica Iranica: The Multidisciplinary Journal of Iranian Studies.
Summer 2005: A Persian Tapestry – Description: Part of a lecture series taught by several Iranologists. Farrokh's lectures focus on the concise history of three pre-Islamic empires of Persia; the Achaemenid, Parthian and Sassanian dynasties. Emphasis placed on the military history of this era, especially in Persia's wars with the Greco-Roman world to the West and nomadic warriors in Central Asia. Also discussed are the architectural and artistic developments of Persia across the three pre-Islamic dynasties. followed by the Islamo-Arab conquests of Persia.
Fall 2009: Persia and World Civilization: A Silent Legacy – Description: This course trace the extent of Persian influence in China, India, Islam and Europe with specific examples such as the city palace of Persepolis and her legacy in Merovingian and Gothic arts; the dress of the Iranian nobility at the time of Darius the Great, and its later appearance among the Germanic Ostrogoths and Polish Szlachta; and Persian miniatures and their influence on Indian and Turkish arts.
Summer 2011: Persia's Silent Legacy in Christianity & European Culture – Description:This course explores the legacy of Persia in Judeo-Christianity (e.g. in concepts of Good versus Evil, Heaven and Hell, the resurrection and the Apocalypse), its profound impact upon European culture and folklore such as the Legend of King Arthur and the Knights of the Round Table, and its powerful influence in European architecture, artistry, music and clothing.
Summer 2014: Ancient Inventions that Changed the World – Description: This course provides a general overview of inventions from ancient times (c. 20,000 BCE) to the Middle Ages (c. 1500s CE) that have profoundly affected the course of human civilization. Domains discussed are agriculture, transportation, urban life, medicine, machinery, communications, leisure and sports, cuisine, personal effects, and military technology. The epilogue of the course will conclude with an overview of the inventive genius of Leonardo da Vinci.
Fall 2014: The Silk Route Origins and History – Description: The origins and history of the east-west Silk Route that connected the empires of Asia, Central Asia, Persia and the Romano-Byzantine West, as well as the lesser-known north-south route that connected Persia, the Caucasus and East- Central Europe. Emphasis will be placed on the development and transfer of the arts, music, culture, mythology, cuisine, and militaria. The peoples of the Silk Route from China across Eurasia, Central Asia, Persia to Europe are also examined.


31 - Darkest Ash Brown is rated 1.0 out of 5 by 12.
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Rated 1 out of 5 by Anonymous from MY GREY ROOTS are BLUE!!! I have NEVER had a hair dye turn my hair BLUE!!! I have dark brown hair and now I have BLUE streaks! This is the WORST hair colour EVER!!!
Rated 1 out of 5 by Anonymous from Used this product & it turned my hair BLUE!!! Not impressed.Just wanted to enrich the brunette that I am.WHAT IS UP WITH THIS COLOUR??
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Rated 1 out of 5 by Abster from My hair is blue! I used this product with 50% grey coverage and it turned my greys blue! Now I have to go to a professional to remove the blue from my hair. Not to mention it got onto my blonde highlights and turned them green!
Rated 1 out of 5 by MissVamp from Horrible A refund is definitely deserved here. Totally not what it's supposed to be based on the box. Darkest brown in no way equals blue. No matter whether it's "ashy" or not. I bought this product to fix an already terrible bleach disaster that left me with spots of blonde, brown and red and now my hair is BLUE?! Like really?!?


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Tony Fernandes speaks out after relegation but FFP puzzle remains unclear for QPR
Fernandes keen to rebuild QPR after Rangers take the plunge
MSP GetWestLondon
Relegated: Tony Fernandes (Image: Action Images)
Tony Fernandes insisted a plan is in place for QPR to deal with relegation back to the second tier but the club refused to comment further on their breach of Financial Fair Play.
Rangers' spell in the top flight lasted just one season and a 6-0 capitulation at Manchester City confirmed they would be taking their place in the Championship in August.
And Fernandes was keen to focus on the future of the club, instead of a second relegation in three years.
He added: "Obviously we're all very disappointed that our fate has been sealed, but I don't want to dwell on it. I want to focus on the future.
"We are aware of the financial implications of relegation and as a group of shareholders we remain 100 per-cent committed in the short, medium and long term.
"We have an opportunity to rebuild again and put in place the foundations to deliver long term success and stability at QPR.
"I can reassure all Rangers supporters that the building blocks are in place to move things in the right direction for the future, from the Academy upwards, to create a culture and philosophy within the club that QPR fans can be proud of."
Man City v QPR in pictures
The Malaysian was, naturally, saddened after relegation to the second tier and paid tribute to the supporters who had to endure miserable day after miserable day.
Fernandes said: "It's a sad and disappointing day for everyone connected to QPR.
"The Premier League is the toughest competition in world football, so we were well aware of the complexities of the task this season and unfortunately we've fallen just short.
"I feel desperately for the fans who have been absolutely fantastic again this season, as they always are."
HounslowGruesome unsolved murder of Hounslow's Zoe Parker whose torso was dumped in ThamesZoe Parker was last seen in Hounslow with two men 11 days before the shocking discovery
ReachTicketsHere's the Stadium MK seating plan ahead of My Chemical Romance tickets going on saleThe group are bringing their reunion tour to the UK this summer
City of LondonLondon Underground: 4 ways the Tube could be made quieterTube noise is a problem in many parts of London but in some areas it's completely 'intrusive'


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71-607-X
Provincial and Territorial Tourism Satellite Account
The Provincial and Territorial Tourism Satellite Account (PTTSA) provides an economic measure of the importance of tourism in terms of expenditures, gross domestic product and employment for each of the provinces and territories.
Note of appreciation
Canada owes the success of its statistical system to a long-standing partnership between Statistics Canada, the citizens of Canada, its businesses, governments and other institutions. Accurate and timely statistical information could not be produced without their continued co-operation and goodwill.
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text:
Bond's special assignment
James Bond to Open London 2012 Olympics
Tom Sykes
Daniel Craig has shot a short film in character as James Bond which will be screened on the BBC as part of the Olympics opening ceremony.The London 2012 artistic director Danny Boyle and the 007 star were given access to film at Buckingham Palace.The short is called The Arrival, and features 007 traveling to Buckingham Palace to be informed that his latest mission is to launch the 2012 games. He is then taken by helicopter to the Olympic stadium in Stratford, east London, where he parachutes into the arena.Boyle and Craig were reportedly given unprecedented access to the palace and its private rooms last week after the Queen personally sanctioned the idea.


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text:
Dentist goes into septic shock days after vaccine in Andhra Pradesh – ET HealthWorld
ONGOLE: A woman dentist, who received the Covid-19 vaccine on January 23, reportedly went into septic shock. The dentist, Dr K Dhana Lakshmi, after being treated at the government general hospital and private hospital in Ongole for two days, was shifted to Apollo Hospital in Chennai for better treatment.
According to Prakasam district health authorities, Dr Lakshmi was fine for a day after receiving the vaccine. She had availed treatment for fever as an outpatient at the government general hospital in Ongole on Sunday. However after a day, her symptoms worsened and she was admitted.
After a significant drop in vitals, she was shifted to private hospital with better infrastructure but when there was no improvement, the medical team at the government general hospital suggested shifting her to a better facility.
Prakasam district collector P Bhaskar said the dentist served as a general duty officer at the government hospital. "We are constantly monitoring her health. At this juncture, we cannot tell what triggered her illness solely based on diagnostic indicators. We have shifted her to Chennai in an advance life-support ambulance along with a team of medical personnel to support her during the transportation," said Bhaskar.
District medical and health officer, Dr P Ratnavali, said that the dentist had been suffering from some infection before the administration of the vaccine. "The fever caused by the vaccine might have aggravated her infection, leading to septic shock," said Dr Ratnavali.
HealthApollo Hospital, Covid vaccine, dentist, septic shock, vaccine, woman dentist
The Hoxton, Rome to debut this spring
Airtel announces 5G ready network in Hyderabad


Join the Greater Kingston Chamber of Commerce as we bring our After 5 Networking event to Habitat for Humanity on Thursday March 22nd , 5-7pm, for our Member Showcase Mixer.
Habitat for Humanity Limestone Region is one of 56 Habitat affiliates in Canada and one of 1,400 affiliates worldwide sharing a common vision of safe decent housing for all. At habitat for Humanity Kingston Limestone they serve the Kingston, Frontenac, Lennox and Addington regions to ensure hardworking families in need of affordable housing have a place to live.
Come out and learn more about the team in our region while you mix n'mingle and make new business connections at this fabulous facility in Kingston.
Admission to the event is free. Please REGISTER for this event.


The garden, as built, occupies what would have been four individual grave sites in the cemetery.
It has a memorial wall with room for 60 names to be inscribed on it, a polished granite border around it, and a thirty two inch paved walkway to the memorial wall down the center to facilitate adding names to the wall when required.
There are four ways that the garden can be used.
The ashes may be spread elsewhere, the ashes may be spread on the garden itself, the ashes may be buried in a designated sixteen inch plot within the garden, or one or more urns may be buried within one of the designated plots.
In the latter two cases a designated sixteen inch square would be temporarily removed to facilitate burial after which it would be replaced, and the location would be recorded in the church records.
In all cases the name of the deceased with dates of birth and death would be added to the wall.


Becoming more and more recognised within the artistic community, pen and ink is growing in popularity and availability.
The ZIG Memory System Writer Pens are great for all your drawing, writing and lettering needs.
The Writer Pens have a twin 0.5mm and 1.2mm nib.
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Western has moved a little closer to potential funding from the Canada Foundation for Innovation after receiving an anticipated letter from the CFI.
The foundation is part of a government initiative to help fund research projects at Canadian universities. Schools from across the country submit proposals to the CFI and those approved are granted 40 per cent of the cost of the program, provided they can generate the other 60 per cent on their own.
Last June, Western submitted 15 research proposals to the CFI for the institutional innovation competition. In October, the school received word that nine of those proposals had been selected to go onto the next phase in the approval process.
Since then, one of the proposals has been withdrawn after receiving funding from an alternative source, while another proposal was incorporated into the other proposals.
"We haven't been able to proceed until we got detailed letters from the CFI. We got them [yesterday] and there has been a flurry of meetings to generate the information the CFI wants to see from us," said Frederick Keenan, director of the office of international research and coordinator of research infrastructure programs at Western.
Keenan explained the university has until Jan. 8 to provide the CFI with the answers to a number of specific questions to the proposals in phase two. "The main one is what funds do you have donated by the private sector and the institute and are they firm or tentative – they are looking for firm commitments."
He added he was hopeful Western's proposals would be accepted, but said the competition would be tough as the amount of money requested from the CFI is double the amount available. "The national average is that about half [the proposals] will be funded, we hope we can do better than that ratio at Western," he said.
Pierre Normand, communications advisor for the CFI, said each proposal is examined through a custom tailored process.
The review of proposals must be done diligently, Normand added. He said this could even include site visits by the CFI to see how the infrastructure proposals a university submits might be used.
Normand said the information sent back by universities will go to further review by committees, who will then make recommendations to the CFI's Board of Directors. "We expect to start making decisions in the first half of 1999," he said.
Although Western has done well in the CFI competition so far there is still work to be done, said Greg Moran, Western's VP-academic. "The only thing we can say is we did very well in the first round and made the steps we needed to make."


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Natrona County Man Sentenced for Sexually Abusing Three Girls
Tom Morton Published: December 2, 2022
A Natrona County man on Friday was sentenced to three concurrent three-to-five year prison sentences on separate counts of third-degree sexual abuse of a minor, according to a plea deal approved by a Natrona County District Court judge.
Michael Lee Anderson, born in 1968, was sentenced by Judge Joshua Eames after he entered an Alford plea, in which he asserted his innocence but believed he would be found guilty by a judge or jury based on the evidence that would be presented at trial.
Anderson, his Public Defender Joseph Cole and Assistant District Attorney Kevin Taheri agreed to the plea deal to spare the three female victims from having to testify at a trial and to bring finality to the case. Two of the girls were born in 2010 and one was born in 2015.
In exchange for pleading guilty to the three separate counts -- taking immodest, immoral or indecent liberties with a victim -- prosecutors agreed to dismiss nine other counts: one first-degree sexual abuse of a minor, five counts of second-degree sexual abuse of a minor, and three counts of third-degree sexual abuse of a minor.
First-degree sexual abuse of a minor is punishable by at least 25 years behind bars and not more than 50. Second-degree sexual abuse of a minor is punishable by up to 20 years behind bars and third-degree sexual abuse of a minor is punishable by up to 15 years in prison.
After Anderson, Cole and Taheri spoke during the hearing, Eames took a recess to consider the case.
"To be frank, it was a difficult decision for me," he said after the recess because of the allegations in the case and conflicting requests for justice.
Law enforcement received the first report of the abuse in April 2021, and it took a year to investigated.
Anderson was arrested on April 22, according to court records.
He has remained in custody on a $200,000 cash only bond.
Children's Advocacy Project in Casper
Filed Under: Judge Joshua Eames, Michael Lee Anderson, Natrona County District Attorney, Natrona County District Court, plea agreement, public defender, sexual abuse of a minor
Categories: Casper News, Crime, News
Alleged Casper Drug Dealer Faces Federal Charges of Firearm, Meth Crimes
Casper Man Sentenced to 4 to 8 Years for Stalking
Mills Man Pleads Not Guilty to Three Counts of Sexual Assault
Trial Date Set for Alleged Child Sex Offender; Cases Consolidated
Casper Man and Alleged Underwear Thief Pleads Not Guilty To Burglary
Suspect in August Double Homicide Near Casper Pleads Not Guilty
Casper Man Charged With Felony Meth Crimes; Bond Set at $75,000
Casper Man Accused of Sexually Abusing Three Children
Natrona County Man Charged With Sexual Abuse of a Minor


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Personal effectiveness coaching brings about natural improvements in your strategies and lowers stress. It will improve your quality of life at work and at home. Effectively, you'll become more of the person you choose to be and less of the person you have been trained to be.
Cochrane and Associates is a coaching practice located in Perth, Western Australia, operating Australia wide. Ken Cochrane is a full-time professional coach with 25+ years of coaching experience spanning almost every profession and nationality. He specialises in raising the ability of leaders, managers and professionals to fully utilise their professional training, skills and knowledge with an emphasis on addressing the needs of those in the corporate world.
The approach is a highly innovative one with clients commonly reporting sustainable increases of over 59% in their effectiveness after 5 to 8 sessions. Success in coaching often has more to do with clients unlearning the unseen habits and attitudes which prevent them from naturally using the skills, knowledge and experience they already have.
Coaching is used to help leaders and managers effectively lead, delegate, facilitate, problem solve and develop their people in an inclusive way. It reduces barriers and inefficiencies caused by organisational and cultural hierarchies.
© 2019 Coach Ken - Cochrane and Associates.


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Hi, I am Mary Sue Dahill and I do it all, just like you!
The promise of freedom and flexibility is why I jumped at the chance to be a business owner. But I quickly learned that wearing so many hats and keeping all the balls in the air constantly challenges that promise.
What keeps me (and my clients) sane? Systems and technology.
The truth? I geek out on the technology that makes your life easier. I love unpacking all the details of a chaotic, complex, exhausting systems the business has outgrown and transforming it into a profitable, well-oiled machine.
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El Camino Del Diablo (The Road of the Devil or The Devils Highway) was the link between the Spanish colonies in Mexico and the ones in California. It began in Caborca, Sonora and extended 250 miles through the Sonoran Desert to Yuma, AZ. There is little water along the route and there are many grave sites of those whose timing or supplies were not up to the task. People traveled the route in search of gold, a better life or to trade.
Today the 125 mile long section of the route in the U.S. is on the National Historic Register. It runs from Yuma, AZ along the Arizona Mexican border as it traverses the Barry M. Goldwater (bombing) Range, Cabeza Prieta National Wildlife Refuge and the Organ Pipe Cactus National Monument. It is one of the remotest and desolate roads in the U.S.
I first became interested in driving El Camino Del Diablo after I signed up for a trip into the Copper Canyon area of the Sierra Madre Mountains in north central Mexico. The trip was scheduled to start in Douglas, AZ on April 21st. Our van was being converted to four wheel drive in Santee, CA and would be ready on April 16th. This left me five days to get from Santee to Douglas. Right now there is a lot of talk about building a 35 to 45 foot tall wall along the US Mexican border. I thought it would be interesting to drive along as much of the border as possible to see the current situation for myself.
Looking at different mapping applications and aerial images I saw a road that traveled parallel to the Arizona Mexican border. The members of both The Expedition Portal Forum and the Overland Bound Forum were very helpful and freely shared information about the route. Based on their feedback and my desire to drive the perimeter of the US I worked out a route that ran from Santee, CA to Douglas, AZ as close to the California, Arizona, Mexican border as possible.
On Monday April 16th I was on a flight to San Diego to pick up my van. After getting trained on the new 4WD system it was off to the local Walmart to meet my buddy Bruce and to pick up supplies for the trip. From there we headed south to Potrero, CA and our first view of the current border fence. Continuing east we passed acres of irrigated farm land interspersed with acres of solar panels. Our first night was spent at a Bureau of Land Management (BLM) campground just east of Yuma near Fortuna, CA. The campground has shaded dispersed sites around a small pond. There were egrets and other birds around the pond.
The next morning we headed back to the Marine Corps Air Station Yuma to register and get our permits to travel the Camino Del Diablo. The application has 15 questions that all basically say the same thing, "you are traveling at your own risk and you are the only one responsible for your death." I found it a somewhat amusing document to read through. It makes the trip sound much more dangerous that it was for us. Once we signed our lives away we were given our permits and a good map of the area we would be traveling through.
The map shows that there are several starting points near Interstate 8 for the Camino Del Diablo. All cross the bombing range. We took the first one and, as requested, called into the Marine Base to let them know we were starting. The road surface was a mix of desert sand and gravel.
The first part of the trip would take us across the Barry M. Goldwater Range. Created in the 1950's the Range is used by the military to practice air to ground and air to air live fire exercises. Driving across a bombing range sounds like it might be dangerous but in reality it is not. As the good witch of the north said to Dorothy in the Wizard of Oz, "follow on the yellow brick road." Stray off the main Camino Del Diablo into closed areas and you may find unexploded ordnance, live fire exercises, military maneuvers, be be in a heap of trouble with the military police and the border patrol. The area on both sides of Camino are closed to all travel and camping.
We took the turnoff to La Fortuna Mine. The road surface changed to rock and became very rough, slowing our progress. In 1894 ranchers and part time prospectors pushed some rocks together around their campfire to hold the coffee pot. The next morning they saw what looked like gold had melted out of the rocks. They followed a wash up hill and came to a 20 foot wide vein of rose quartz. They had discovered Arizona's most valuable gold mine. The mine was in operation from 1894 to 1904 and yielded 123,000 ounces of gold.
After lunch and touring the mine area we headed south, took a wrong turn and came to an emergency beacon. There are several beacons around the area that people can use if they are in desperate need of help. Once activated the U.S. Border Patrol will arrive within an hour.
We backtracked to the correct road and continued south where we met several researchers from the Arizona Game and Fish Department. They were on the Range doing mammal research. We asked them about the different passes across the Tinajas Mountains. Of the three they recommended the one farthest south, Tinajas Atlas. They said the second one was really rough and difficult to traverse.
Just as they left a Border Patrol officer drove up. We gave him our pass numbers and and talked to him about places to camp. He recommended Tule Well. The other campsite, Papago Well, gets a lot of illegal immigrant traffic at night and can be quite noisy.
The route over Tinajas Atlas Pass was scenic. Bighorn sheep crossed the road in front of us and scrambled up the mountain side. We tried to find the natural rock water troughs called High Tanks. Unfortunately we could not find the trail that led to them so we continued east towards Tule Well on the Cabeza Prieta National Wildlife Refuge. Shortly before reaching the campground a Sonoran Pronghorn Deer crossed the road in front of me. I found out later that this was a rare occurrence as we were outside the pronghorns normal range.
The campground at Tule Well was quite nice with picnic tables, fire pits and grilles. We found a nicely shaded spot and set up camp. Shortly after we setup Jim pulled in. He is a botanist from The University of Arizona who has a research grant to map and compare satellite imagery to the actual flora on the Refuge. He comes out several times a month for a week at a time. He was a wealth of information on the history, geology, flora and fauna of the area.
The next morning after checking out the building at Tule Well we continued east stopping at Papago Well for lunch. Both Tule and Papago Wells have old style windmills and large water storage tanks. There is a spigot so travelers can get water. We passed a Border Patrol base just west of Organ Pipe Cactus National Monument. We continued into the Monument where we turned south towards the boarder. Then it was a left on to Puerto Blanco Drive that parallels the border fence.
We stopped for some photos at the fence. It was a little weird standing next to the border fence. Almost like looking into another world. Just on the other side is Sonoyta with its rundown roads, poor infrastructure and low standard of living. We could see the traffic on Mexico Route 2, the main east west highway in northern Mexico. It carries most of truck traffic from Tijuana to Texas.
We continued the few miles to the end of the Camino Del Diablo just north of Lukeville, AZ. We got fuel in Lukeville and then headed north to Oregon Pipe Cactus N.M. where we stopped at the visitors center and then registered at the campground. The campground has a capacity of 248 camping spaces. There were only about 50 campers when we arrived. The hot showers at the campground were a a joy after spending three days in the desert.
During those three days we saw the beautiful but desolate landscape that surrounds the Camino Del Diablo. On the was we passed two permanent Border Patrol installations and a couple of temporary observation posts. The Border Patrol officers that we met were all very helpful and friendly. Thus ended our drive along the Camino Del Diablo. It was now time to continue east towards Douglas through the Coronado National Forest.
Due to some minor damage to the van and Jeep's check engine light being on we bypassed Ruby Road went directly to Nogales on pavement. The Ford dealer there had time to fix the van and diagnosed the engine codes on Bruce's Jeep. While I waited for them to repair the van Bruce took his Jeep to a muffler shop across the border to get a Mexican solution to his muffler problem. He got back just as my van was finished. After getting fuel we headed east along the border and into the Coronado National Forest on Duquesne Road. We spent the night at a nice dispersed camping site with a view of the San Rafael Ranch Valley.
The next morning we crossed into the rolling grassland of the San Rafael Ranch and came across the monument for Fray Marcos De Niza who was the first European west of the rockies to enter Arizona in 1539.
We were very close to the border at this point and could see the fence. Bruce turned down a dirt road and shortly came to the fence. We got out and took photos from both sides of the border. We lucked out and found an original concrete post that marked the border between the U.S. and Mexico. There are a couple of strands of barbwire strung on the current fence to prevent pedestrians from crossing over. Its main purpose is to prevent vehicles vehicles from crossing the border. This is does very well.
A short while after leaving the fence a Border Patrol agent flagged us down and asked if we were just at the border. We said yes. Someone had seen us at the fence and called the B.P. The agent said have a good trip and went on his way.
The rolling hills and grassland of the San Rafael Ranch is where the movie Oklahoma was filmed. Lots of wide open spaces with not a building, telephone pole or manmade structure to be seen for miles. After crossing the ranch we were back in the Coronado N.F. until we reached the mountain overlook at the western edge of the Coronado National Memorial. The viewpoint at the west edge of the monument is spectacular. We stopped at the visitors center to find out more about Coronado.
The Memorial is just west of the San Pedro Valley. It was this valley that Coronado and his 1,500 men, 5,500 sheep, horses, and cattle followed northward into the U.S. in 1540. He was searching for the seven cities of gold. His two year journey of 5,500 miles took him into Arizona, New Mexico, Texas, Oklahoma, and finely to Salina, Kansas.
Continuing our trip eastward we headed to the old mining town of Bisbee AZ. We stopped at the Lavender Pit Copper Mine. In operation from 1950 to 1974 the mine produces copper, gold, silver and turquoise. It is one heck of a hole in the ground. The historic old town in Bisbee has narrow streets lots of shops, restaurants and other tourist activities.
After Bisbee we continued south to Douglas and the the hotel where we would meet with the rest of the group that was going to Mexico.
Even though there was some minor damage to the van I really enjoyed the trip along the border. It gave me a better understanding of the personal, physical, and environmental issues that will come up if the wall is built. I would definitely do it again.


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MH370: Six Month Anniversary Marked as Experts No Closer to Solving Mystery Disappearance
September 7, 2014 14:30 BST
September 8 marks the six month anniversary of the disappearance of Malaysian Airlines flight MH370 and experts appear no closer to finding out what happened to the plane or the 239 people on board.
While countless theories about the fate of MH370 have been thrown around, there is very little solid evidence about what happened to the aircraft – and much of this information leads to more questions than answers.
MH370 took off from Kuala Lumpur International Airport to Beijing on 8 March at 16.41 GMT. Approximately 50 minutes after take-off, the aircraft lost contact with air traffic control, but no distress call was ever made.
On board were 12 crew members and 227 passengers from 14 different countries. They included 153 Chinese and 38 Malaysians.
It was soon revealed that two of the passengers, Pouria Nour Mohammad Mahread and Delavar Syed Mohammad Reza, were travelling on fake passports – although neither had any links to terrorist groups.
The last communication was with an Indian Ocean satellite, which showed the aircraft continued to fly for seven hours after the radar signal had been lost.
It is also known that one of the plane's communication systems – ACARS – had been switched off a few minutes before someone in the cockpit signed off "goodnight Malaysian three seven zero".
Where is being searched?
Member of staff at satellite communications company Inmarsat point to a section of the screen showing the southern Indian Ocean, where Malaysia Airlines Flight MH370 is believed to have plunged Reuters
Australian authorities have taken responsibility for the search of MH370 and have been canvassing a 60,000sq/km (23,000sq/m) area in the southern Indian Ocean.
Underwater drones were being used to scan the area for any sign of the plane, with the focus placed on an area close to the 7<sup>th arc – which reaches from latitude 20 degrees south to 39 degrees south. Experts believe the plane reached the arc after running out of fuel. They think the plane then crashed into the ocean.
After little success in this area, officials have said they have new data to suggest the plane took a different path. Investigators analysing data from attempted satellite calls made by ground staff suggest the plane "might have turned south a little earlier than we had previously expected", Australia's deputy prime minister Warren Truss said.
Overall, the search area will remain the same, but experts are now looking to decide whether it should be extended further south. Dutch contractor Fugro Survey Pty Ltd will begin towing underwater vehicles with sonar equipment, echo sounders and video equipment to look for the plane at the end of September.
When will the search be called off?
The Australian Defence Vessel Ocean Shield departs HMAS Stirling in Rockingham, Australia, bound for the MH370 search area Getty
The aerial search for MH370 was called off at the end of April, six weeks after the plane went missing. However, the underwater search is ongoing and authorities have vowed to continue for as long as possible.
In May, Angus Houston, a retired air chief marshal involved in leading the search, said he expected it to take up to a year to find the plane. Speaking to the BBC, he said: "The search will take probably in the order of eight months, maybe eight to 12 months if we have bad weather or other issues.
"But we're totally committed to find MH370 and I'm confident that with an effective search we will eventually find the aircraft."
However, Daniel O'Malley, spokesman for the Australian Transport Safety Bureau, recently said the wait could be much longer. He told the Sydney Morning Herald: "We need to remember, though, that it took two years to find Air France flight AF447, whose last position was known with much more precision. We're dealing with a much more challenging set of circumstances."
Steve Duffield, managing director of Fugro, which has been given a year to find the aircraft, added: "What's interesting about this is the size, the depth and the location that is just a long, long way away from anywhere. The safety bureau has designated the search area and if it is within our search area we will find it. The law of averages says we could find it as easily on day one as on day 365."
Continued misery for relatives
With so little real information about the disappearance, the agony of not knowing what happened to their loved ones remains for the relatives of those on board MH370.
To mark the six months missing, Reuters photographer Kim Kyung-Hoon visited families who still cling to the memories of those lost.
One woman said she cannot stop thinking that the last conversation she had with her husband, who was on board, was an argument. Since then she has left his tea cup on a desk, an emblem now covered in dust.
To see the full gallery click here.
Malaysia Airlines MH370: Seabed Search Spots Unidentified \'Hard Objects\' Six Months After Aircraft Disappeared
Malaysia Airlines Axes 6,000 Jobs after MH370 Disappearance and MH17 Disaster
Malaysia Airlines MH370: Search \'Refined\' After Satellite Phone Call Revealed From Ground Staff
Missing Flight MH370: £20000 Stolen from Bank Accounts of Four Passengers on Ill-Fated Flight


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Filming locations: Where was Justice League filmed?
Over the course of several movies, DC superheroes have saved the world multiple times. Justice League - Part 1 is a new installment from DC Extended Universe, where these extraordinary champions will do it again, all in together.
Ben Affleck leads the returning cast as Bruce Wayne/Batman, Gal Gadot as Wonder Woman, Superman is performed by Henry Cavill, Aquaman is Khal Drogo Jason Momoa, Cyborg is played by Ray Fisher, and the comic relief of the group, The Flash, is interpreted by Ezra Miller.
Justice League was primarily filmed in various locations around England and Iceland. These are the most relevant filming locations for this Marvel blockbuster - Contains no spoilers!
The shoot in Iceland is the most original and interesting location of the whole movie. Aquaman Iceland scenes were filmed in Djúpavík, a tiny village in the remote region of the Westfjords.
Image courtesy of Warner Bros and Google Maps
Djúpavík is surrounded by spectacular scenery. The hamlet consists of various houses, a hotel and the old herring factory that was used for filming. Image by Junaidrao
Justice League was based at the Warner Bros Leavesden studios in England. Also reshoots took place at the massive hangars of the old airfield in Cardington Studios (Bedfordshire). Image courtesy of Warner Bros
Some scenes were shot on location in London, although so far there is very few information available about this.
Image courtesy of Warner Bros
According to Imdb that some filming took place at the British Museum. As far as we know, Amazonian warrior Diana Prince works in the Louvre's antiquities department in Paris. Image courtesy of Warner Bros
This explosion scene was filmed in the Central Criminal Court (or The Old Bailey) in London. Batmannotes.com spotted the production crew filming in the Shorts Building in New Cardington. Also there is the rumour that they used the mansion at Southill Park (Bedfordshire) as Wayne Manor. Image courtesy of Warner Bros - Map
Would you like to know where was Joker filmed? Filming locations of the 2019 movie, also set in the DC Universe.
Can you help to improve this article about the filming locations of Justice League? To complete and correct this report, any feedback, info or images that you may have are more than welcome, thank you!
tima November 18, 2017 at 6:40 AM
The building you are looking for is Central Criminal Court (The Old Bailey) in London
Ra Moon November 19, 2017 at 2:28 PM


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RC girls tie after surrendering 3 late goals
WATERFORD — Ripon Christian was a few minutes away from maintaining its comfortable lead atop the Southern League girls soccer standings.
Waterford had other plans Thursday, scoring three unanswered goals including Angelica Singleton's equalizer in the 78th minute in a 5-5 tie. The stalemate makes the next match for the Knights (9-0-1, 12-4-2 overall) an even bigger one, as they host second-place Gustine (8-1-1, 13-5-1) Monday with a fifth straight SL championship hanging in the balance.
Thursday's back-and-forth affair was jumpstarted by Abby Buitrago in the fourth minute when she stole the ball on defensive third of Ripon Christian and drove the length of the field to break the ice. Bethany Silveira then scored the first of her three goals a minute later thanks to a pass from Taylor Alger.
Karime Rodriguez got the Wildcats (4-3-3, 4-5-3) got on the board in the 24th minute, beating two defenders to get her shot off. Buitrago then set up Emily Manes' goal to give RC another two-goal lead before Waterford's Emily Ward answered on a free kick at the end of the first half.
The Knights picked up where they left off in the second half with Silveira completing her hat trick with a pair of goals in the first 10 minutes. She was set up by Thea Vander Meulen and Buitrago.
Waterford kept coming, however, as Nancy Perez and Jacelyn Romero in the 55th and 64th minutes.
Ripon 4,
Modesto Christian 1
SALIDA — The Indians (6-2, 10-6-1 overall) got a much-needed Trans-Valley League win on the heels of an stunning 3-1 loss to Escalon the night before.
Freshman Tianna Sidtikun factored in all four of Ripon's goals Thursday, scoring the first in the 14th minute and assisting Aubrey Pelon, Megan Johnson and Cindy Alvarez on theirs. Ripon led 3-0 at halftime.
Jessica Growan scored the lone goal for Modesto Christian on a penalty kick in the 63rd minute. Ripon has a pivotal match with first-place Hilmar at Stouffer Field next Monday.
Lathrop 3, Oakdale 1
LATHROP — Kassandra Ceja scored twice for the Spartans (4-6Valley Oak League, 4-8 overall) and assisted Taylor Rose's insurance goal in the second half. Goalie Noelle Smith racked up 14 saves.
East Union 1,
Weston Ranch 0
STOCKTON — Julia Vigallon's goal, assisted by Britney Moneyhun, was all the Lancers (8-2-1 VOL, 12-5-1 overall) to scoot past last-place Weston Ranch.
Waterford 8,
Ripon Christian 1
WATERFORD — Ripon Christian (1-9 SL, 2-16 overall) had trouble containing the host Wildcats (6-3, 13-9) with three starters out with injuries and illnesses.
Waterford converted its fifth unanswered goal in the 41st minute before the Knights answered with their only score netted by Ethan De Jong on a feed from Matthijis Moret. Ripon Christian keeper Josh Tatton finished with 15 saves.