text:
Latest Covid-19 rules in Dubai and Abu Dhabi: what you need to know
From the number who can gather in a home to what travellers must do before a flight, each week we set out what the current rules are
Abu Dhabi residents take the underpass in front of Al Wahda Mall. The Ministry of Health and Prevention has advised people to wear a mask when outside, whether they are showing symptoms of Covid-19 or not. Victor Besa / The National
Juman Jarallah
Follow the latest updates on the Covid-19 pandemic here.
As cases of Covid-19 rise around the globe, the UAE is working to keep pace with developments and adjust regulations to ensure people are kept safe while economic activity resumes.
In August, the National Emergency, Crisis and Disaster Management Authority set out the latest nationwide changes. Ncema said local authorities in each emirate would now be responsible for overseeing and amending rules as they see fit, allowing for greater flexibility depending on the local situation.
Individual emirates, including Dubai, have previously set out different capacity levels and regulations for events, while enforcing federal rules, for example, ensuring that masks are worn in all public places.
Here is The National's regular update on the rules.
As of December 21, here are the Covid-19 rules in Dubai:
Authorities are encouraging people to receive a booster shot six months after their second dose of a vaccine
The two-metre social distancing rule has been reduced to one metre in some areas of the emirate
New rules are in place for travel into the UAE from neighbouring countries
To enter a federal government department, unvaccinated people must present a negative PCR test result received within 48 hours. From January 3, people will need to have green status on Al Hosn to enter federal government offices across all emirates
Hotels have returned to full occupancy, while entertainment venues have capacity limits of 70 per cent (up from 50 per cent)
Weddings can be held with up to 100 people at venues and hotels but all staff and guests must be vaccinated
Restaurants and cafes can operate at 80 per cent capacity and can remain open until 3am
The number of people who can sit at one table is 10 for restaurants and six at cafes
Private gatherings held in homes, including weddings, are capped at 30 guests
Concerts, sports spectator events and social and institutional events are permitted, providing the audience, participants and staff are vaccinated against Covid-19
The maximum attendance for large public events that require permits is 1,500 for indoors and 2,500 for outdoors
Face masks are mandatory in public and in private gatherings and people are required to maintain physical distance from others
Abu Dhabi residents wait to be vaccinated against Covid-19 at the Biogenix Labs at G42 in Masdar City. Victor Besa / The National
As of December 21, here are the Covid-19 rules in Abu Dhabi:
A green pass system is in place requiring individuals to be vaccinated and regularly tested to access many public places. To maintain the green status, people must undergo a PCR test every two weeks. Green status is also required to enter all federal government offices across the country
Face masks are no longer required at all times and can be removed in certain areas and under specific circumstances
A negative PCR test result received within 96 hours is needed to attend events and exhibitions
Quarantine is removed for vaccinated people travelling to Abu Dhabi, as well as for unvaccinated individuals arriving from a green list country. They must instead undergo PCR tests, without quarantine
Electronic wristbands, used to monitor home quarantine, are no longer in use for international travellers or people who have come into contact with positive Covid-19 cases. However, they are still required for individuals who test positive for the coronavirus
Travellers to Abu Dhabi must register with the Federal Authority for Identity and Citizenship (ICA) before boarding flights
Government entities in Abu Dhabi returned to 100 per cent office capacity. Vaccinated employees and those exempted must show green status on Al Hosn app and follow government testing requirements. Unvaccinated employees must test every seven days
Capacity limits have increased at gyms, shops, cafe's, restaurants, malls, schools, museums, resorts and theme parks
Up to 10 people can sit together at a cafe or restaurant, up from four. Previously, family members could sit together with no limit on numbers
Indoor events can operate at 80 per cent capacity, up from 60, provided those attending wear face masks and present a negative PCR test received within 96 hours.
Wedding halls can operate at a maximum of 60 per cent capacity but the number of guests should not exceed 100 for indoor halls, 300 for open-air wedding venues, and 60 for weddings hosted at home. Guests should be fully vaccinated and the second dose should have been taken at least two weeks before the event. A negative PCR test taken no more than 48 hours before the event is also a must.
Malls and shopping centres are limited to 80 per cent capacity, up from 40 per cent
Cinemas, recreational facilities, galleries and museums can operate at 80 per cent capacity, up from 30 per cent
Operating capacity for live events is set at 60 per cent, provided that social distancing, mask-wearing and regular sanitisation guidelines are observed
To attend a live event, individuals must have received two doses of a coronavirus vaccine with the second dose having been taken within the previous six months. For senior citizens and people with chronic diseases, their second dose should have been received within the previous three months. All attendees should also present a negative PCR test received within 48 hours of the live event
Public transportation can operate at 75 per cent capacity, up from 50 per cent. Unvaccinated people must present a negative PCR test result, received within 48 hours, to enter a federal government department
People who have come into contact with a positive Covid-19 case must undergo home quarantine but do not require an electronic wristband
Gyms as well as private beaches and swimming pools cannot be more than half full
What testing is required to enter Abu Dhabi from other emirates?
New checks designed to identify commuters with Covid-19 are in effect at the Abu Dhabi-Dubai border from December 19.
Motorists stop at a gated checkpoint and officers use a mobile phone application to scan for signs of fever and other symptoms of Covid-19. Anyone found to have signs of the virus is sent for a free antigen test at a nearby screening centre, with the results ready in 20 minutes.
People who reside in Abu Dhabi and test positive will be sent home to quarantine for 10 days. Drivers from outside Abu Dhabi must return home and alert the authorities in their home emirate.
When can I remove my face mask?
Wearing face masks in most public places is mandatory throughout the UAE with Dh3,000 fines for anyone who does not comply.
People should keep their face masks on while in public whenever possible to protect themselves against infection. However, there are occasions when you can take it off without risk of being fined.
In Abu Dhabi, people are not required to wear their mask when exercising in a public place, at the beach or at the pool. On September 22, the Ministry of Health and Prevention and Ncema announced masks are no longer required while undergoing "personal services" including hair cuts, facials or other spa services that involved the head or face. Masks are no longer mandatory during health appointments at medical centres or clinics while undergoing diagnosis and treatment or while travelling in a car with people who live in the same household.
Read more: UAE eases face mask rules in some public places
In Dubai, people are allowed to remove their mask when exercising alone outdoors. In Abu Dhabi, people have to wear their masks while exercising, but can lower them if feeling unwell at any point to catch their breath.
What are is the green pass system to access public places in Abu Dhabi?
Abu Dhabi restricted access to some public areas to only vaccinated people.
Those who remain unvaccinated are unable to access a number of venues, including restaurants, cafes, malls and shops.
The list also includes gyms, sports centres, health clubs, resorts, museums, galleries and theme parks, as well as universities, colleges, nurseries and schools.
Vaccinated people are admitted through having green status on Al Hosn, the UAE's vaccination app.
Green status is displayed on the app after a negative PCR test result. It remains valid for 30 days for fully vaccinated people who received their second dose at least 28 days prior.
Read more: What is Al Hosn green status and how do you get it?
What are the capacity limits in public places in Abu Dhabi?
In August, capacity limits increased to 80 per cent at malls, entertainment centres, cultural centres, museums, movie theatres, restaurants and cafes.
Operating capacities for health clubs, sports academies, gyms and spas remain at 50 per cent.
Community and sports events, including corporate events such as exhibitions and conferences, concerts and theatre plays are limited to 60 per cent capacity. Wedding halls will also be able to 100 people.
Officials authorised increasing the operating capacity of public transportation to 75 per cent, as well as taxi capacity, so that a taxi driver can travel with up to three passengers in a five-person taxi and four passengers in a seven-person taxi.
How many people can sit at a single table in a restaurant?
In Abu Dhabi, only four people can sit at a single table at a restaurant if they are not from the same household. The exception to the rule is for children, who can sit at the same table as their family. As of June 5, family members can sit together at restaurants and cafes with no limit of numbers. Larger mixed groups will be split into tables of four, spaced two metres apart.
In Dubai, 10 people can sit together at a restaurant. This is up from seven. The number of people who can sit together in a cafe is now six. Entertainment activities can resume in restaurants, cafes and shopping malls for a trial period of one month.
Read more: Covid-19 restaurant etiquette: 5 things to keep in mind when dining out during the pandemic
What are the rules at a beach club or swimming pool?
Swimming pools and beach clubs are open across the country. Loungers are spaced two metres apart and capacity limits are in place in some emirates to prevent crowding.
Previously, visitors to beach clubs or private pools were required to wear face masks at all times except when swimming or eating - specifically when walking around. Under recent reduced restrictions, it is advisable to call ahead to find out requirements.
In Abu Dhabi, face masks are no longer mandatory at open beaches and swimming pools.
Cove Beach on Reem Island. Victor Besa / The National
What are the UAE's Covid-19 fines?
Following the Covid-19 outbreak, the UAE introduced a list of fines to protect people from the virus' spread. They included Dh3,000 fines for not wearing a face mask in public and heftier fines for breaking mandated home quarantine or refusing to undergo Covid-19 testing.
In August, authorities updated the list to include a new focus on deception offences, including fines for cheating or providing incorrect information to evade quarantine or precautionary measures. See the full list here.
Are entertainment venues such as amusement parks open? What are the rules there?
Water parks and other amusement parks have all reopened. All have reduced capacity to prevent crowding on rides. Hand sanitiser stations and face masks are mandatory.
Visitors must pass through a thermal scanner on entry and sanitising stations are set up across the venue.
At regular theme parks, visitors must wear a face mask at all times, regularly sanitise their hands and avoid gathering in groups. Fabric masks, rather than disposable masks, are recommended because some rides do not allow disposable masks.
At water parks in Abu Dhabi, a quick-dry mask is handed out free for use between rides.
Visitors at Ferrari World, Abu Dhabi. Victor Besa / The National
What are the rules at hotels?
Some hotels were briefly closed last year amid a global halt on international travel.
They have since reopened with safety measures in place. These include mandatory use of face masks, physical distancing and reduced capacities.
Buffets and brunches, which ceased briefly, have since resumed, but with partitions in place and staff on hand to serve food to prevent potential contamination.
Restaurants require reservations, more so than before the pandemic, because space is limited with tables kept two metres apart.
In Dubai, hotel occupancy is back at 100 per cent of total capacity.
The facilities are frequently sanitised to ensure the safety of guests.
Are public parks still open? What about gyms?
Public parks and beaches remain open but, in Abu Dhabi, have been capped at 50 per cent capacity.
Gyms in Abu Dhabi have had their capacities reduced to half to ensure visitors are correctly distanced from others.
In Dubai, gyms and fitness centres have brought in safety measures in a bid to cut the chance of coronavirus spreading among clients. Exercise classes have reduced capacity, equipment has been removed and some managers have made mask-wearing mandatory, even when doing strenuous exercise.
Read more: Dubai gyms reduce class sizes and insist on masks in bid to stay open
The new rules govern entertainment and serving hours in bars and restaurants. Pawan Singh / The National
Is live entertainment allowed?
Live entertainment has resumed at restaurants, cafes and shopping malls in Dubai for a trial period of one month, after it had been halted for several months.
The trial period could be extended, Dubai Media Office said.
Music concerts, community sports events, spectator events and social and institutional events will be allowed on the condition that all members of audiences, participants and staff have been vaccinated.
Read more: Dubai Covid-19 rules overhaul allows concerts, 10 diners to a table and weddings for 100
Men wear face masks and gloves while shopping in Musaffah, Abu Dhabi. Victor Besa / The National
How many of people are allowed to gather in a house?
In Abu Dhabi, up to 60 guests and 10 catering and hospitality staff are allowed to gather in a home but they must adhere to specific health and safety measures. These include wearing face masks and remaining at least two metres apart. Guests should be fully vaccinated and the second dose should have been taken at least two weeks before the event. They will be required to show a green pass on Al Hosn app.
A negative PCR test taken no more than 48 hours before the event is also a must. Guests will be checked for temperature on arrival and they must wear face masks at all times. The premises should be regularly sanitised.
A fine of Dh10,000 will be imposed on anyone who hosts, invites or organises social gatherings, meetings, private and public celebrations that exceed this number. Participants also face fines of Dh5,000 each.
In Dubai, authorities have said up to 30 people can attend a private gathering in someone's home, including a wedding reception, as long as precautionary measures are observed.
Social events such as weddings held in public venues can now have up to 100 people in attendance, so long as they are vaccinated. Previously, only 10 people were allowed at a wedding and all had to be related.
Read more: Dubai limits number of people allowed to sit together in restaurants and cafes
Worshippers attend a service at St Paul's church in Musaffah, Abu Dhabi. Reem Mohammed / The National
Are places of worship open?
Yes. All places of worship have reopened, including mosques, temples and churches.
Mosques can open at 50 per cent capacity for all but Friday prayers, which are capped at 30 per cent. Women's prayer halls in Dubai reopened from June 7 after closing in March 2020.
Churches are also open with a capacity limit of 30 per cent and worshippers can book their visits online to prevent crowding.
Hindu temples can receive up to 30 per cent of their maximum capacity, though entry times are restricted.
Strict safety measures are enforced at all places of worship to prevent the spread of Covid-19.
How many people are allowed in a car?
Only three people can travel in the same car, including the driver, if they are not from the same family. If they are from the same family, you can have more than three people in one car.
As soon as more than one person is in a vehicle, face masks must be worn. Rules on public transport are a little different. Face masks must be worn at all times and some seats will be blocked off to ensure physical distancing.
No more than three people are allowed in regular taxis but up to four are allowed to travel in a Dubai Taxi van, which can be booked through the Careem app.
Can I take a bus or taxi between Abu Dhabi and Dubai?
Roads and Transport Authority intercity buses are currently suspended, but taxis are allowed to travel between emirates.
Passengers will need to undergo the appropriate testing to enter Abu Dhabi.
In Abu Dhabi, buses can carry 50 per cent of their typical passenger capacity. A maximum of three passengers are permitted in a five-person taxi and four passengers in a seven-person taxis.
What happens if someone comes into contact with another person who tested positive for Covid-19?
Rules vary slightly from emirate to emirate. Typically, health authorities will call you in for testing and then advise you to self-isolate from 10 days.
In Dubai, authorities said anyone who is in contact for 15 minutes with someone who has Covid-19 must quarantine at home for 10 days. Government workers have been told that if they are not vaccinated and must isolate for any reason, and cannot work from home, that their annual leave days will be used.
In Abu Dhabi, individuals are required to quarantine at home without the need for an electronic wristband.
Since updating the rules on September 19, authorities have not clarified the quarantine period or if testing is still required.
Prior to September 19, anyone vaccinated, who came into contact with a Covid-19 patient, was required to quarantine for seven days and take a PCR test on day six. If the PCR test result was negative, they could remove the tracker device on day seven. Unvaccinated people were required to quarantine for 10 days and take a PCR test on day nine. If the test result was negative, they could remove the device on day 10.
Read more: Covid-19 isolation rules for Dubai and Abu Dhabi: what happens if I test positive now?
An electronic wristband is fitted to a patient at the coronavirus centre at Adnec in Abu Dhabi. Victor Besa / The National
What do I do if I test positive for Covid-19?
If the individual is in Abu Dhabi, they will receive a text message directing them to report to Mafraq Hospital, near Baniyas, to have another PCR test. If that result is also positive, they must return to the hospital the next day to be fitted with a tracker watch to ensure they quarantine at home for at least 10 days. If the person has mild symptoms, they will quarantine normally at home, undergo a PCR test on day eight at home and have their tracker removed on the tenth day. People with stronger symptoms will undergo a medical check-up and be seen by a doctor.
Read more: New procedure for Covid-19 patients in Abu Dhabi
In Dubai, people with mild cases of Covid-19 must isolate at home for 10 days. If a patient develops stronger symptoms, they must contact the Dubai Health Authority (800 342) for advice. Across the UAE, people with Covid-19 must report their infection to the Ministry of Health and Prevention (800 11111), if they have not already received a message from authorities indicating they are aware. Those who do not will face a prison sentence and a fine of between Dh10,000 and Dh50,000.
Which vaccines are available in the UAE?
Five vaccines are available in the UAE. Sinopharm, Pfizer-BioNTech, Moderna and Sputnik V are available across the UAE, although the latter is only for emergency use. Oxford-AstraZeneca is also available in Dubai. All are free and administered on a voluntary basis.
Children aged 3-17 can receive the Sinopharm vaccine, following approval from the Ministry of Health.
The vaccines are now available to all with authorities encouraging residents and Emiratis to book appointments at any of the hundreds of vaccination locations nationwide.
People who received their second dose of a coronavirus vaccine at least six months ago can book a booster shot.
Read more: Can I still get vaccinated against Covid-19 in the UAE?
Read more: Pfizer vaccine booster: do I qualify and how can I book my appointment in Dubai?
Dubai Parks and Resorts vaccination centre accepts people from 9am to 5pm. People can receive Sinopharm or Pfizer-BioNTech
What if I cannot be vaccinated?
Then you need to obtain an exemption from the Ministry of Health and Prevention. There are six types of people who qualify for vaccine exemption:
Current Covid-19 patients
Children under 12 years old
Women who are pregnant
People who were previously infected, confirmed by a medical evaluation
People who were vaccinated outside of the country
Those who are allergic to vaccines or any of the ingredients, as well as people who are suffering from conditions that may "conflict with the vaccine," to be determined by a doctor
To apply for an exemption, visit the Ministry of Health and Prevention website and fill out the exemption form. You will require your Emirates ID number.
Once completed the report will be submitted for approval.
The applicant will be informed via message whether the application is successful or has been rejected.
If it is successful it will automatically show in the Al Hosn app.
Residents and tourists can also download and use the Al Hosn app to prove their vaccinated status, or show the electronic certificate on their smartphone.
What needs to be done if travelling abroad?
If travelling from the UAE, passengers must check the requirements of the country they are travelling to because these change frequently. When travelling from Dubai with Emirates, a PCR test prior to departure is not needed, unless the destination requires it.
When travelling from Abu Dhabi with Etihad, a PCR test is mandatory before departure, regardless of the destination. This will need to be carried out between 48, 72 or 96 hours ahead of flight departure time depending on the destination.
The test result should be in the language mandated by the government of the destination country. The result must be printed out and presented at check-in. A medical certificate or other relevant document, clearly stating the type of test and the result, must also be presented at check-in.
An Emirates staff member assists a passenger at Dubai International Airport.
Are tourists allowed in the UAE?
Yes. Dubai was among the first global destinations to reopen in July, with stringent safety measures in place. A negative PCR test result, received within 72 hours from the scheduled flight departure time, is required to enter Dubai for tourists from all countries. Visitors from some countries will be tested again on arrival.
Abu Dhabi is also welcoming international tourists to the capital. Travellers will need to present a negative PCR test result received within 96 hours of their scheduled departure, as previously stated. They must undergo a second PCR test on landing in Abu Dhabi and download the Al Hosn app.
Quarantine was removed for vaccinated people travelling to Abu Dhabi, as well as for unvaccinated individuals arriving from a green list country. They are instead required to undergo PCR tests, without quarantine.
Abu Dhabi's latest green list can be found here.
Read more: Abu Dhabi to remove quarantine requirement for all vaccinated travellers
How can a tourist verify their international vaccination certificates to enter Abu Dhabi?
Tourists visiting Abu Dhabi must download the Al Hosn app on landing as a "green status" is required to enter some public places in the emirate from August 20.
Before departure, visitors must register in the Register Arrivals section of the Federal Authority for Identity and Citizenship (ICA) app. This process requires the visitor to upload an international vaccination certificate. Once complete, visitors will receive an SMS that includes a link to download Al Hosn app.
On arrival to Abu Dhabi, visitors and tourists will be given a Unified Identification Number (UID) either at the airport or through the ICA app. This number will need to be entered into the Al Hosn app to successfully download it, as well as the phone number used for ICA registration or when taking a PCR test in the UAE.
Visitors also will be sent a one-time password (OTP) to complete the Al Hosn app registration. The app allows its user to check their status, vaccination information, test results and travel testing requirements. The app also provides a live QR code.
CoronavirusSpecial PagesUAEExplainer
Meet the 5-year-old Dubai resident who grows her own food


SynKoke has for years defined a clear cut razor edge of the Norwegian extreme jazz scene. With the last album Religion in Transit it also merged the classical tradition with it, doing works of Arvo Pärt and Guillaume de Machaut.
The Elliot Galvin Trio was formed in 2012 and sees the meeting of three creative minds. Exploring the possibilities of the traditional piano trio line-up with a sense of playful experimentation, the group play original material written by Elliot. The band effortlessly juggle a number of musical worlds as the realms of classical, jazz, popular and art music all make an appearance. He appears with his trio featuring bassist Tom McCredie and drummer Simon Roth (winners of this year's European Young Jazz Artists award 2014) and they are joined by Harald Lassen, a Norwegian jazz musician (saxophone piano, percussions and vocals) and composer, known from collaborations with musicians like Jon Christensen, Mats Eilertsen, Eyolf Dale and more.
Combining indie-rock energy with the improvisational flexibility of jazz, Pixel are earthy and ethereal, wistful and aggressive, sensuous and pummeling. The group stands at the forefront of a rising generation of jazz players who are remaking jazz in their own image, and doing so for an audience that is hungry for something new and reflects modern day sounds in creative music.


Bourdet, N., Luttenberger, P., Teibinger, A., Mayer, C., & Willinger, R. (2014). Pedestrian and bicyclists head impact conditions against small electric vehicles. In Proceedings (pp. 685-696). ..
Pedestrian and bicyclists head impact conditions against small electric vehicles. / Bourdet, Nicolas; Luttenberger, Peter; Teibinger, Andreas; Mayer, Christian; Willinger, Rémy.
Proceedings. ., 2014. p. 685-696.
Bourdet, N, Luttenberger, P, Teibinger, A, Mayer, C & Willinger, R 2014, Pedestrian and bicyclists head impact conditions against small electric vehicles. in Proceedings. ., pp. 685-696, International IRCOBI Conference on the Biomechanics of Impact, Berlin, Germany, 10/09/14.
Bourdet N, Luttenberger P, Teibinger A, Mayer C, Willinger R. Pedestrian and bicyclists head impact conditions against small electric vehicles. In Proceedings. .2014. p. 685-696.


text:
No Plastic Sleeves
About NPS
Request A Desk Copy
All Printed Portfolio / Promos
Postcards & Mailers
"Out of the Box" Concepts
Resources By Chapter
Inspirational! Ryan Hughes 360 Project
D. Currier
.	 Published on October 27, 2011 .
This project by Ryan Hughes, a motion picture director and portrait photographer based in Toronto, Canada is truly inspired! Great work on the post production and synchronizing to the soundscape. Everyone I shared it with was blown away by the final pieces. Thanks to Ryan for emailing me about the project. This is a great example of personal work taking you to new heights. It's also significant that Ryan received a fellowship to complete this project. Fellowships and grants are a great way to realize projects, travel to interesting sites and hire folks to collaborate with. Another plus – sharing "behind the scenes" footage adds a whole new dimension to experiencing the work.
"The 360 Project is an exploration into the crossroads of photography and motion pictures. It is a study of peak dance movements, captured simultaneously by 48 cameras aligned in a circle.
There are two components to "The 360 Project" – "Ballet 360" features ballerinas from Canada's National Ballet School, "Krump 360" features dancers from Northbuck Krump. The two styles of dance represent polemic perspectives in both technique and origin – one is beauty, the other beast.
The resulting images resemble a type of digital statue – a frozen, peak moment, embodying the essence of each dance form in 360 degrees."
- Ryan Hughes
BALLET 360 (The 360 Project) from Ryan Enn Hughes on Vimeo.
KRUMP 360 (The 360 Project) from Ryan Enn Hughes on Vimeo.
The 360 Project – Behind the Scenes from Ryan Enn Hughes on Vimeo.
This work was made possible with the support of the Ontario Arts Council's Chalmers Arts Fellowship. Additional support provided by Canada's National Ballet School.
Set photos are photographed by Melissa Tait.
Categories Online Portfolios
Tags behind the scenespersonal work
Stuart Mackenzie	 on October 28, 2011 at 12:56 am
So basically exactly like how they did "The Matrix" scenes..Hardly innovative.
Inspirational! Ryan Hughes 360 Project | Photography Now | Scoop.it	 on October 28, 2011 at 5:42 am
[...] Inspirational! Ryan Hughes 360 Project This project by Ryan Hughes, a motion picture director and portrait photographer based in Toronto, Canada is truly inspired! It's incredible, both on an aesthetic and technical level. Everyone I shared it with was blown away. Source: blog.noplasticsleeves.com [...]
Inspirational! Ryan Hughes 360 Project — RetortaBlog	 on October 28, 2011 at 5:43 am
[...] incredible, both on an aesthetic and technical level. Everyone I shared it with was blown away.Show original Cancel [...]
Dan Rhee	 on October 28, 2011 at 6:00 am
On a very basic level, I agree it's Matrix like. But you have to look beyond that as a technique and see what he does with it – making beautiful images and sequencing them together into a dynamic and fresh synergy with music. It's the concept that's innovative.
Inspirational! Ryan Hughes 360 Project | "Cameras, Camcorders, Pictures, HDR, Gadgets, Films, Movies, Landscapes" | Scoop.it	 on October 28, 2011 at 6:36 am
Inspirational! Ryan Hughes 360 Project | Photography World | Scoop.it	 on October 29, 2011 at 5:17 am
Inspirational! Ryan Hughes 360 Project « No Plastic Sleeves | HDSLR | Scoop.it	 on October 30, 2011 at 5:59 am
[...] Inspirational! Ryan Hughes 360 Project « No Plastic Sleeves [...]
Inspirational! Ryan Hughes 360 Project | צילום עולמי | Scoop.it	 on October 30, 2011 at 10:56 am
Nitsan Simantov	 on November 3, 2011 at 7:54 pm
WOW! Awesome. :O
Elektrische Zahnbuerste	 on November 28, 2011 at 6:34 am
[...] Read More Infos here: blog.noplasticsleeves.com/?p=3057 [...]…
2018 © D. Currier

redpajama_set_name: RedPajamaCommonCrawl


Cheesy macaroni mixture stuffed in bell pepper shells.
Pre-heat an oven at 180°C/ 360 °F. Cut a thin slice off the top of all the capsicums and remove seeds and trim the white ribs. Chop onion. Heat 2 tbsps olive oil in a non stick pan, add onion and sauté. Chop tomato and add and continue to sauté. Halve black olives and add. Add macaroni.
Chop parsley and add. Add salt, crushed red chillies, pepper powder and ¼ cup water. Mix well and cook till dry. Drizzle a little olive oil in each capsicum shell and sprinkle a little salt. Chop mozzarella cheese and add to the macaroni and mix well. Stuff this mixture into the capsicum shells. Drizzle a little olive oil on top and arrange the capsicums on a baking tray.
Bake in the preheated oven for 15-20 minutes. Serve hot.


Resin Thermal Transfer Ribbon for high rub resistance and durable applications.
Our resin thermal transfer ribbon is the most versatile and cost effective thermal transfer ribbon specificaly formulated for use in harsh environments. It is particularly resistant to solvent based chemicals. It gives excellent printing results best suited for tough-to-print labels and Synthetic substrates like tyvek, mylar and laminates. It comes with a special back coating that allows for printing in excess of 76 000 linear Meters.
All of our resin thermal transfer ribbons are RoHS and REACH compliant and have passed ISEGA testing. You can use our ribbons for any industry including food packaging.
High speed printing 250mm /s.
Superior back coating extends print life to 76 000 linear Meters.
Top coated and print treated polyester.


guess you are coming from Ontario and crossing at Kingston ??
out of curiosity - how much for the week ??
shared meals n drinks or each on their own ??
1. For food, everyone take a turn cooking dinner for the house during the week - typically you only have to cook once! All the food receipts go into a pool and at the end of the week we split it evenly - it ends up being about $150 for the week.
2. For the costs, if you've been to Hatteras before and you have reviewed the website for the house we are staying at, you will appreciate that this is not the least expensive place on the Outer Banks. Numbers are not finalized yet but I expect the house to cost between $700-$900 for you which, you might be well aware, is far from the most economical house for the week. But, on the other hand, you have to agree that this place is unmatched in terms of luxury appointments!
3. For rides, we are all in the Toronto area (crossing the border in Fort Erie/Buffalo) so if you are in Montreal, connecting will be a challenge.


text:
PIX While it might seem easy, waiting tables is a very demanding job, which is why we tip them. Not only do they need to manage multiple ...
Awesome - This Woman Refused To Tip Her Waiter, What Happened Next Taught Her A Big Lesson
by creepyworld July 23, 2020 0 commentaires
While it might seem easy, waiting tables is a very demanding job, which is why we tip them. Not only do they need to manage multiple tables' orders at once, but they must also always wear a smile – even if they receive no tip at all! However, 27-year-old Armando Markaj didn't mind the challenges of waiting tables while he worked at Patsy's Pizza to put himself through college.
While working at Patsy's, Markaj always tried his best to put on a bright smile and serve his customers the best he could. Sure, he had some bad customers, but he adopted a thick skin while working at Patsy's, so they didn't affect him. Well, until a mean-spirited customer accidentally forgot something incredibly valuable behind after leaving no tip. Markaj needed to make a choice: do the right thing or give the woman some instant karma…
1. The Life of a Waiter
Armando Markaj was another 27-year-old young man trying to make his dreams come true in the Big Apple. However, New York City is expensive! So, in order to help his parents pay for his college education, Markaj began waiting tables at the popular Patsy's Pizzeria in Harlem.
Before long, Markaj started to love waiting tables and providing the best service he could. And not only did he provide accurate and quick service, he always did it with a bright smile on his face. Then, one day, everything changed. On that fateful day, Markaj's shift started just like any other. When a woman and her daughter came into Patsy's, he had no idea she would test his patience, unlike any patron before her…
2. Patsy's Wall of Memories
NBC New York/YouTube
Patsy's Pizzeria's current owner, Frank Brinja, is incredibly proud of the establishment's heritage. Believe it or not, Patsy's has been around for almost a century! It first opened its doors back in 1933 and remains one of the most popular restaurants in Harlem, for both tourists and locals alike.
To immortalize Patsy's legacy, Brinja has decorated the walls of the restaurant with pictures of several famous faces who have dined at the pizzeria, as well as many accolades it has won. The photos and awards have been painstakingly collected over the course of 86 years. That day, Markaj noticed that the two women who had just entered were angrily scrutinizing every single detail of the wall as he approached. No one had ever had a problem with the wall before…
3. Pizza For Two
As Markaj spotted the two women looking at Patsy's wall of memories and their unhappy faces, he knew that the table could become a problem. So, to try and start things off on the right foot, the waiter quickly approached the table and greeted the women with a warm smile. Then, he proceeded to take their order: a small New York-style pizza for two.
At this point, everything seemed fine. Markaj thought that he had perhaps judged the women too quickly. However, just as the waiter turned to walk away, the older woman stopped him. Then she asked Markaj a strange question, one he had never heard before. The waiter was at a loss of words…
4. A Strange Question
Imgur, NBC New York
At first, when the woman stopped Markaj, he thought he must have forgotten to add something to their order, messed up their drinks, or something along those lines. However, that was not the case. The older looked at him sternly and asked, "Why are there so few pictures of women on the wall?"
It was clear that the woman felt furious about this perceived problem. When Markaj opened his mouth to speak, no words came out. Was this a real question? When the woman starred at him, clearly waiting for a response, the waiter realized this was no joke. The woman expected an answer!
5. Not the Answer She Was Hoping
Markaj laughed nervously and foolishly tried to answer the question with a joke. "Maybe women don't eat a lot of pizza…?," he stammered, trying to laugh it off. Unfortunately for the waiter, his joke completely bombed. After his response, the woman's eyes narrowed while her mouth turned downward into a mean sneer.
The waiter realized that this woman already had her mind up about him and Patsy's Pizza. He knew that he would pay for his flippant answer when it came time to earn his tip. So, Markaj gave them space, while making sure their food came out and on time. It wasn't hard at all, as the server had plenty of other customers to attend to.
6. An Empty Table
After the awkward incident, Markaj did his best to ensure the older woman and her daughter had a pleasant experience at Pasty's Pizza. He made sure their pizza came out on time and checked into to make sure it tasted great as well. Then, when they asked for the check, Markaj made sure to deliver it promptly. Meanwhile, the server gave them space, tending to the busy restaurant.
After taking a few orders, Markaj returned to collect the check. Surprisingly, he found the table empty and the check oddly light. At first, the waiter prayed that the woman hadn't left the place without playing the check. However, when he looked inside the bill, he found something far more hurtful…
7. No Tip Inside
When Markaj picked up the light bill, he figured that the two women had rushed out while he was busy attending other customers. However, as Markaj opened the leather folder, he breathed a sing of relief as the women had paid their bill. However, that's when he noticed something terrible: the women had paid but had left no tip.
Unfortunately, this wasn't a mistake, either. On occasion, a customer had paid the bill and forgotten to leave a cash tip. It happens from time to time, when people are in a rush. But that wasn't the case this time. Not only had the older woman put a line through the tip area, but she had also left Markaj a rude and hurtful note…
8. A Rude Message
The handwritten message Markaj found on the bottom of the bill is one he'll never forget: "Maybe women don't tip either." The waiter could barely believe what he saw. He had not been awful to this woman, it had been a simple misunderstanding!
However, Markaj knew he would likely never seen the woman again. So, with a heavy heart, the waiter ignored the obnoxious note and continued doing his job. But while clearing plates, Markaj discovered a white envelope underneath the napkins. While many would have thrown away the envelope, due to the woman's behavior, the server decided not to. It could be important to her, so he decided to save it.
9. An Unexpected Discovery
Even though the woman had been awful to Markaj, he knew better than to judge her. Furthermore, the waiter is a good person, and he didn't want to accidentally hurt this woman by throwing away something valuable. For all he knew, she was just having a bad day. Still, a naturally curious person, Markaj decided to open up the envelope and have a peek inside.
Looking inside, Markaj saw what looked like a check and the CitiBank logo. Knowing the importance of a check, he immediately ran out the door to chase the woman down. Markaj hoped he could find the woman quickly and return her valuable property.
10. It Was Too Late
Unfortunately, outside of Patsy's Pizza, Markaj had no luck finding the woman. By the time he had returned to the table, comprehended the no tip, and opened the envelope, the woman had been able to enter a cab and leave the area. "I just pulled up the flap, and I saw 'CitiBank' and thought it was important, so I ran out to the street to look for her, but she was gone," the waiter recalled.
With the woman nowhere to be found, Markaj had no idea what to do next. On the one hand, he could simply throw it on the garbage. The woman had been incredibly rude to him, after all. On the other hand, Markaj could try finding more information on the older woman, which would be the right thing to do. Would he try to help the woman that behaved so obnoxiously towards him?
11. Time to Investigate
Still considering what road to go down, Markaj opened the envelope to get a better idea of the situation. Inside was the most significant check that he had ever seen in his entire life. Believe it or not, the rude woman had left behind a check for a whopping $424,000! Nearly half-a-million dollars lay in Markaj's hands. He could not believe what was happening!
Markaj wondered how anyone could forget a check for $424,000 just lying around on the table. Plus, how could she leave no tip, with all the money she clearly had? After seeing the check, Markaj realized he had a major decision to make.
12. The Right Choice
Armando Markaj was facing one of the biggest decisions of his life. If he wanted to, he could teach this mean-spirited woman an incredibly valuable lesson in instant karma. Markaj also felt confident no one would know it was him, either. If they came back looking for the check, he would just say he hadn't seen it. The waiter could even attempt to cash it, making all his financial problems disappear.
Of course, Markaj knew this wouldn't be right. After all, these choices would make him just as mean as the woman who had ruined his day. So, Markaj called someone to get their opinion on the matter…
13. Life-Changing Decisions
Markaj continued to think about the serious moral dilemma for the rest of his shift. Afterward, he decided to call Frank Brinja, the owner of Patsy's Pizza. In the end, Markaj figured the owner should have the final say in the check's fate. Like most of us, Brinja could not believe what he was hearing over the phone!
"He called me immediately and hands me this check, and I was like, 'Oh my…' I didn't want to put it in my pocket it was so much money," Brinja explains. "We thought for sure it was a billionaire or something who came in here, because who walks around with a check like that?"
14. Tracking Her Down
Patsy's Pizza had never dealt with this sort of situation before, so they had no idea how to proceed. "Normally we just put things left behind in the lost and found box in the back, but I wasn't going to do that with almost half a million dollars," Markaj explained
In the end, Brinja and Markaj decided to track the rude woman down and return her check. Fortunately, the check gave them her name, Karen Vinacour, and her bank, so they had a place to start. "We decided we would hold on to the check for a couple of days to see if she would drop by or if we could find her ourselves," he said. However, despite these clues, Brinja and Markaj could not find the woman! Meanwhile, elsewhere in the city, Karen Vinacour could not believe she had lost her check…
15. Losing Her Mind
While Brinja and Markaj tried to find her, 79-year-old Karen Vinacour felt like she would lose her mind. After she had realized that she'd lost the check, she didn't know what to do. First, she frantically called her daughter hoping that she had it. Unfortunately, Vinacour's daughter told her that she hadn't seen it. Afterward, the two of them looked everywhere, even digging through their trash bins!
But no matter where they looked, Vinacour did not find the check. She had no idea what to do next. The woman wasn't even sure when she had lost it! Vinacour just prayed she found it before someone with bad intentions did. Little did the waiter who she had so severely mistreated know, the check was even more important than he thought…
16. Life's Savings
Karen Vinacour/Facebook
As it turns out, Vinacour was not an incredibly wealthy woman. The $424,000 check was actually Karen Vinacour's entire life savings! The morning before she ate at Patsy's Pizza, Vinacour had sold her house, and planned to put the 400 grand towards the home she would retire in.
In one afternoon, Vinacour had lost all the money she had spent her entire life working for. As anyone would, she felt like her whole world was collapsing around her, and there was nothing she could do about it. Desperate and hopeless, Vinacour began looking in every last place she had been in the past few days.
17. A Desperate Search
After tearing through her home and trash, Vinacour began retracing her steps to find the check. First, she called the coffee house across the street from Patsy's where she had stopped for coffee before pizza but had no luck. Then she called Pasty's only to recieve quite a strange answer: "She said she had called Patsy's and nobody knew anything about a check," Vinacour's real estate broker said in an interview.
However, Vinacour had no idea she had called another, unrelated Patsy's Pizza! "I didn't stop to think that maybe she called the wrong one," the broker commented. Desperate to find her money, Vinacour tried one last move…
18. Nothing They Could Do
Barry Williams/New York Daily News
Desperate and convinced she had looked everywhere, Vinacour reached out to her bank, in an attempt to cancel the check. Unfortunately, she was met with even more bad news at the bank. "They said they couldn't immediately cancel it because it was a cashier's check. I would have to wait at least three months before they could even start the process, and only if someone didn't cash it in the meantime," Vincour explained.
Without the check, Vinacour would have to move in with her daughter, a senior home, or end up on the streets. With nowhere to go, she had been staying with friends and family, sleeping on a different couch each night. If someone did not call soon, Vinacour would have to kiss her lifelong dreams goodbye…
19. A Helping Hand
Meanwhile, at the real Patsy's Pizza, waiter Armando Markaj and owner Frank Brinja had still not heard from Karen Vinacour. After a few days, Brinja knew he had to do something about the situation. However, while most people would reach out to the authorities, Brinja had a totally different idea in mind.
Instead, the owner of Patsy's Pizza decided to call a local newspaper to see if they could help track her down. Believe it or not, they managed to track her down within a matter of minutes! When the restaurant called and told Vinacour they had her check, she could not believe it! She wouldn't end up on the streets after all!
20. She's Here!
A relieved Karen Vinacour arrived at Patsy's Pizza within an hour of receiving their call. There, Armando Markaj greeted her at the front door. "She got here within 10, 15 minutes, and she was here actually crying, she was like, nervous," Brinja said. Of course, it is not every day that someone returns a $400,000 check!
As Vinacour approached, everyone at Patsy's Pizza had one question on their mind: would she apologize to Markaj? After all, the last time she had been there, Vinacour had left without even leaving Markaj a dollar for his hard work. Did she feel sorry that she had stiffed him, given everything that had taken place?
21. Feeling Shy
As Vinacour entered the restaurant, everyone could tell that she felt more than a little uncomfortable when she saw Markaj waiting for her. "She was so happy, and she was in tears," said Brinja. "But, the second she saw Armando, you could see she got a little shy."
It's safe to say that Vinacour must have felt like a complete fool. In the end, she did realize that she had made an error and wanted to make it up to the waiter. So, Vinacour offered Markaj a finder's fee. However, he rejected the offer! "She offered to tip me, but it was… You know what, I did it for the sake of myself, so I'm not taking the tip now," Markaj said. So, Vinacour offered something else…
22. Accepting The Apology
When Markaj did not take Karen Vinacour's tip, she offered something else: a sincere apology for her behavior. "She apologized. The apology was accepted," said Markaj. "I'm happy for her, really," he confessed. "Saturdays are pretty busy, and I was very close to taking everything left on the table and throwing it out when I saw an envelope."
Vinacour and Markaj sealed the deal over some hot, delicious pizza. While Markaj returned the check to make peace with himself, he sure taught Vinacour a valuable lesson. It's safe to say that she will think twice about leaving no tip from now on!
23. What She Had Missed
After Vinacour and Markaj finished their pizza, owner Frank Brinja gave her a tour of the wall of memories. To prove a point, he pointed out all the women's faces that Vinacour had missed that Saturday. Among them were TV host Barbara Walters, First Lady Chirlane McCray, former City Council Speakers, Christine Quinn, and Melissa Mark-Viverito.
Afterward, to drive the point home, Frank Brinja offered to do something else too. "We joked with her and said we'd add her picture up on the wall," he said, laughing. While the woman declined the offer, one thing's for sure: Patsy's is Vinacour's new favorite restaurant!
24. Regretting The No Tip
What had started off as one of the best days of her life became one of Karen Vinacour's worst. When she lost her check and had nowhere to go, her life turned into a waking nightmare. While eating at Patsy's Pizza, she had no idea that her decision to leave no tip would ultimately teach her a lesson in humility and giving others a break.
Now, of course, Vinacour feels exceptionally grateful to young Markaj for doing the right thing despite her nasty behavior. In an interview with local news PIX 11, the woman plainly stated that she will forever regret leaving no tip on the receipt.
25. Going Viral
As you might imagine, the story of waiter Armando Markaj and Karen Vinacour quickly became quite the local legend. After all, the newspaper that Patsy's Pizza owner Frank Brinja called was none other than the iconic New York Daily News! Before long, the story was picked up by plenty of other websites, television shows, and newspapers that loved the story of two people once at odds turning over a new leaf.
Now, many locals come in just to see Markaj and talk to him about his tale! However, the waiter earned something far more useful than a little bit of local fame. Believe it or not, through all this, he made a new friend…
26. Best Friends For Life
While Karen Vinacour was mean and rude to Armando Markaj, he didn't get her behavior get under his skin – he just brushed it off. After all, she seemed not to be having a good day. After she left, Markaj was kind enough to save the mean-spirited woman her check for half a million dollars.
Now that Vinacour has learned a life lesson, she knows better than to treat servers poorly. In fact, Vinacour said that, in a twist of fate, she thinks she'll be now best friends with Markaj for life! "I believe in karma, too," she said. "I guess that's what helped get me back to you." However, believe it or not, as crazy as Markaj and Vinacour's story is, its not the only case of a waiter becoming best friends with a grumpy customer…
27. Meet Melina Salazar
victorcristianonet/Youtube
Melina Salazar, a wonderful woman from Texas, has worked as a waitress for most of her adult life. While she initially jumped around, for the past decade she's worked at the same restaurant in the city of Brownsville. Like Armando Markaj, Salazar learned over the years how to deal with difficult situations and customers.
Some customers, as you've just read, are a lot harder than others like Buck, a WWII veteran who seemed to hate everything around him. In fact, soon after he started coming to Salazar's restaurant, the waitress became the only employee who would wait on Buck. While he was often a curmudgeon, Buck would change Salazar's life forever…
28. Loving Her Job
Luby's, Inc.
Melina Salazar worked as a waitress at Luby's, a cafeteria-style restaurant in Texas. While most don't consider "waitress" a dream job, Salazar felt differently. Over 17 years as a waitress, and six at Luby's, Salazar learned to love her job and became incredibly good at it. Without a doubt, she was one of the, if not the, best waitress in the place.
Salazar always focused on excellent customer service, treating every single customer with respect and sympathy, no matter how difficult the customer behaved. According to her co-workers, she's always smiling and trying to cheer everyone up. But, by setting herself apart from the rest of the staff, Salazar also opened herself up to her most difficult challenge yet…
29. Excellent Customer Service
Because of her great attitude towards every single customer and swift service – especially those who were demanding – a manager assigned Salazar to a unique position: she would deal with the pickiest customers at Luby's. Most of us would hate this job. But, of course, Salazar had no problem fulfilling her duties, wanting to treat everyone with respect.
Specifically, one particular customer acted so poorly that the other waitresses never wanted to take his order, unless they absolutely had to. To be fair, Salazar didn't find dealing with this customer particularly easy. In fact, he was one of the most problematic customers she had ever deal with in her entire career. However, Salazar had her reasons why she decided to continue serving him.


text:
Rowan-Cabarrus Community College Announces Student Excellence Awards Finalists and Winners
SALISBURY, N.C. — Rowan-Cabarrus Community College is pleased to announce the top 18 Student Excellence Awards finalists and winners.
Annually, through a rigorous nomination process, the College has the opportunity to select the institution's most excellent students.
"These finalists represent the best and brightest of Rowan-Cabarrus Community College," said Dr. Carol S. Spalding, president of Rowan-Cabarrus. "We could not be more proud to recognize these students whose outstanding accomplishments reflect the core values of our college."
The 2016-17 Rowan-Cabarrus Excellence Award top 18 finalists include:
Pat Brown
Ashlyn Coble
Sheryee Cunningham
Jessica Driver
Najma Hassan
April Honbarger
Aaron Humphrey
Deborah Mattox
Daphne Moore
Larry Newcomb
Heath Newton
Raissa Nguendi
Eduardo Otero
Trudy Persons
Penny Webster
Tonya Wessman
Katherine Wingler
The finalists were up for three prestigious awards. Competition was rigorous as the Student Excellence Award Committee began with a pool of over 400 eligible students. Award candidates included Rowan-Cabarrus Community College Foundation scholarship recipients, faculty and staff nominees, and student organization leaders. Student nominees were invited to write a 500-word essay to be reviewed by a committee, and of the 98 submitted essays, 18 finalists were selected to be interviewed.
"The committee was honored to interview each of the finalists and learn more about their journeys," said Natasha Lipscomb, director of student life and leadership development at Rowan-Cabarrus. "Each student had such a unique perspective based on their life experiences thus far. Their stories were touching and their goals inspiring. Narrowing down to just three winners was a tough decision, as all 18 finalists are truly remarkable people."
Aaron Humphrey received the Academic Excellence Award, which recognizes the academic achievement, leadership and community service of one student from each of the 58 institutions in the North Carolina Community College System.
Najma Hassan was awarded the Dallas Herring Achievement Award. Dr. Herring, a Duplin County native, is acknowledged as the philosophical godfather of the state's community college system. He may be best known for his belief that education should be available to all and that community colleges should "….take people from where they are, to as far as they can go." The award is given annually to a current or former community college student who best embodies Dr. Herring's philosophy.
Additionally, Kathryn "Bailey" Wingler was honored as the Governor Robert W. Scott Student Leadership Award nominee. This award is named in honor of Robert W. Scott, who served as N.C. State Governor from 1969-1973 and as president of the North Carolina Community College System from 1983-1995. The award is bestowed on students who demonstrate leadership on a statewide level
"I am so proud of not only Aaron, Bailey, and Najma, but all of the finalists. They are all so deserving," said Lipscomb. "These students represent the College well."
For more information about Rowan-Cabarrus Community College, please visit staging.rccc.edu or call 704-216-RCCC (7222). The College is currently accepting applications for the fall 2017 term and registration is now underway for fall classes beginning on August 14, 2017.


The American merchant fleet has declined quite noticeably over time. Although there is no shortage of people and companies that own vessels in this country, the vast majority of these ships no longer fly the U.S. flag.
While our nation doesn't exactly feel the effects of this situation right now, it would be a different story if we went to war. Relying on foreign-flagged ships to carry our military's cargoes isn't sound military strategy. Residents of other countries don't have as much of an incentive to deliver materials on time and could gain access to classified technology. Foreign crews may also have a reluctance to transport U.S. materials to a war zone.
We saw this very behavior in 1991, during the Gulf War mobilization. During that time, crew members from 13 foreign-flagged vessels forced their ships away from the war zone in an act of rebellion.
How much has our merchant fleet shrank?
The U.S. merchant fleet had its heyday in the years following World War II. During the war, the U.S. military grew to a vast size. The government had also commissioned many Liberty ships to aid the Navy during the war.
But since the early 1950s, the merchant fleet has shrunk considerably. The U.S. had a whopping 1,288 merchant ships in 1951. But by 1990, that number had decreased to just 408. Even then, the military still had to use foreign-flagged ships to supply it during the Gulf War. In the past three decades, the numbers have dwindled even further. Today, the U.S. has just 81 merchant vessels that fly our country's flag.
There really is no precedent for this decline. Merchant ships are still needed during wartime, despite the presence of heavy lift aircraft. Legislators have tried, with mixed success, to save the merchant fleet in recent years.
They have created cargo preference laws, requiring all Pentagon supplies to be delivered on U.S. merchant ships. Lawmakers have also stood by the Jones Act, even though it was waived for a short time last year during Hurricane Maria.
Despite some efforts to save the merchant fleet, the U.S. still lags far behind other countries of similar size when it comes to military preparedness. For instance, China spends more money on its military than any country aside from the U.S. But China has almost 5,000 more deep-water merchant vessels than the United States. These vessels are ready to deploy at a moment's notice.
Of course, the decline of the U.S. merchant fleet also means a decline in the number of qualified merchant mariners. The mariners that crew U.S. merchant ships are citizens of the United States and thus have an interest in making sure their country's cargo gets carried to and from its destination. As the number of ships decline, it becomes harder and harder for U.S. merchant mariners to find good jobs and stay in those jobs for a long period of time.
Indeed, a recent MARAD report found that, if the United States was dragged into a major war, the country would face a shortage of 1,800 mariners. Such a drastic shortage is quite shocking, and the negative effects could be staggering.
In order to support our military in times of need and transport U.S. cargo like food aid during peacetime, our country needs to rebuild its merchant fleet and put more mariners to work. This would not only increase the strength of America's shipping capabilities, it would also increase the number of well-paying, secure union jobs.
Here at Out2Sea, we believe a strong U.S. merchant fleet is good for both national security and for the livelihood of merchant mariners. Read more about us.


Baroness Trumpington, one of the best known faces of the House of Lords, has died.
She was 96 years-old, and had only retired from her role in the commons aged 95.
Jean Trumpington had left school at 15, and when the second world war broke out, she became a land girl for David Lloyd George, before becoming a cipher clerk at Bletchley Park. She spent the remainder of the war typing German naval signals with a team cracking German U-boat codes.


Community, you may remember that earlier this year, we raised money to get Momma and her kids here in support of helping them build a better future.
Since arriving, Momma has chosen to return to South America for multiple reasons, including family illness at home and the difficulty finding the necessary resources to establish any opportunity here in the United States. We have chosen to support one of her sons in staying in the United States, earning a high school diploma and continuing on to earn a college degree; the first person in his family to ever complete high school, much less attend college.
Upon Momma's return to South America, she will be starting a small business selling food and clothing, an opportunity she always dreamt of but did not have the means to implement until now.
As you might imagine, this social justice endeavor has been extremely expensive for us in both time and money. Not only having a large family live with us, but arranging and paying for travel needs, their South American family needs to survive in their absence, and now the multiple attorneys needed to protect their future.
We would be incredibly grateful for anything you're comfortable sharing with us, and more than happy to share more about our story if you want to reach out and learn more.


text:
Q: Consuming Kafka Messages in Spring By following this tutorial, I was able to create a simple producer-consumer example. In my example there was only 1 topic and i was listening to that topic. For that reason, the code in ReceiverConfig makes sense. Specially the point around GROUP_ID_CONFIG i.e., i create topic topic_name and then it was configured in this configuration. Now my question is that, what if I have more than 1 topic. Let's say i have topic_1, topic_2 and so on? Shall i create ReceiverConfig for each individual topic?
@EnableKafka
@Configuration
public class ReceiverConfig {
    @Value("${spring.kafka.bootstrap-servers}")
    private String bootstrapServers;

    @Bean
    public Map<String, Object> consumerConfigs() {
        Map<String, Object> props = new HashMap<>();
        props.put(BOOTSTRAP_SERVERS_CONFIG, bootstrapServers);
        props.put(KEY_DESERIALIZER_CLASS_CONFIG, StringDeserializer.class);
        props.put(VALUE_DESERIALIZER_CLASS_CONFIG, StringDeserializer.class);
        props.put(GROUP_ID_CONFIG, "topic_name");
        props.put(AUTO_OFFSET_RESET_CONFIG, "earliest");

        return props;
    }

    @Bean
    public ConsumerFactory<String, String> consumerFactory() {
        return new DefaultKafkaConsumerFactory<>(consumerConfigs());
    }

    @Bean
    public KafkaListenerContainerFactory<ConcurrentMessageListenerContainer<String, String>> kafkaListenerContainerFactory() {
        ConcurrentKafkaListenerContainerFactory<String, String> factory = new ConcurrentKafkaListenerContainerFactory<>();
        factory.setConsumerFactory(consumerFactory());
        return factory;
    }
}

A: The short answer is no, you do not need to create multiple configuration for each topic.
Before going any further, I think there is good to specify that the groupId is the group which the Consumer process belongs to and topic to be consumed by the the Consumer process are two different things.
With the sentence below you will tell to the Consumer that its belong to the topic_name group, nothing more.
props.put(GROUP_ID_CONFIG, "topic_name");

If you want a Consumer to read data from multiple topics, there is a subscribe method which receives a Collections as a parameter, in that way you specify all the topics to read data without having to create a new configuration for each topic.
Please check this example out, you will see the method I mentioned
// Subscribe to the topic.
consumer.subscribe(Collections.singletonList(TOPIC));

redpajama_set_name: RedPajamaStackExchange


text:
Home / Health & Wellness / Women's Health
The HPV vaccine is now approved for adults 27 through 45
The approval could be a game-changer for women's health.
By Heather Marcoux October 9, 2018
For more than a decade doctors have been recommending preventive vaccination against the human papillomavirus, or HPV, for girls (and more recently, boys, too), but now, the Food and Drug Administration has approved the use of Gardasil 9 in adults between 27 and 45 years old.
According to the FDA, HPV can cause certain cancers and diseases, including cervical cancer, which impacts 12,000 women each year. By preventing HPV, the vaccine prevents potentially fatal cervical cancer, and vaccination is actually more cost-effective than cancer screening, some doctors say.
As MedPage reports , when Gardasil launched in 2006 the vaccine aimed to prevent four types of HPV in girls and women ages 9 years to 26. Later, the recommendation for the early version of the vaccine expanded to include boys and young men. In the years since, the old version of Gardasil was phased out of use in the U.S., replaced with a new version of the vaccine that protects against 9 types of HPV. It's this new vaccine, Gardasil 9, that's now approved for older adults, too. Some ob-gyns have been calling for this for years, recommending the HPV vaccine to older women even though its use in those over 26 was, technically, off-label. That means insurance hasn't covered it, and a vaccination would cost hundreds of dollars. Now, with the approval, that will likely change.
"In general, what we've seen is that once the FDA gives approval and says there is a good response to the vaccine, we would in short order expect approved coverage from insurers," Dr. Charles Leath, a gynecologic oncology specialist at the University of Alabama at Birmingham tells CNN. According to the FDA's Center for Biologics Evaluation and Research and the Centers for Disease Control and Prevention , HPV vaccination has the potential to prevent more than 90% of the cancers caused by the 9 strains of HPV Gardasil covers. While the safety of the vaccine has been a hotly debated online for years, the CDC says Gardasil is safe . However, despite a study showing no ill effects in pregnant women , it is not recommended during pregnancy, as more research is still needed.
The Tdap vaccine isn't linked to autism, says new 3-year study
The flu shot is safe for pregnant women and their babies, says new study
The AAP recommends kids get the flu shot as early as possible
cervical cancer, gardasil, hpv, vaccination, vaccines, self-wellness, womens health


Cloud Chasing can be dangerous if attempted without the proper knowledge and know how so please do not try anything without knowing all the prerequisites! We encourage you to watch as many videos on youtube as possible regarding safety topics like battery safety and learning more about Ohm's law. Vaping is enjoyable and fun, but remember that there are hidden dangers without the correct knowledge, so please stay safe!


Dr. Brand is Assistant Professor, Departments of Oral and Maxillofacial Surgery and Periodontology and Oral Biochemistry, VU University Medical Centre and Academic Centre for Dentistry Amsterdam (ACTA), Amsterdam, The Netherlands; Mr. Kamell is a dental student, Departments of Periodontology and Oral Biochemistry and Dental Material Sciences, VU University Medical Centre and Academic Centre for Dentistry Amsterdam (ACTA), Amsterdam, The Netherlands; Mr. Kharbanda is a dental student, Departments of Periodontology and Oral Biochemistry and Dental Material Sciences, VU University Medical Centre and Academic Centre for Dentistry Amsterdam (ACTA), Amsterdam, The Netherlands; and Dr. Dozic is Assistant Professor, Department of Dental Material Sciences, Academic Centre for Dentistry Amsterdam (ACTA), Amsterdam, The Netherlands.
The aim of this study was to explore the materials and procedures used by students in dental schools across Europe for teaching fixed prosthodontics. An online questionnaire, containing twenty-eight dichotomous, multiple-choice, and Likert scale rating questions, was sent to students in forty dental schools. After excluding dental schools in which less than 10 percent of the students responded, 775 questionnaires from ten schools remained for statistical analysis. Among these respondents, acrylic resin teeth were said to be the most commonly used material during preclinical practice (46–96 percent), and use of extracted teeth varied from 8 to 65 percent. At nine of the ten institutions, metal-ceramic was reported to be most commonly used for fixed dental prostheses. There was large variation in the type of finish line for a metal-ceramic fixed dental prosthesis: students at five institutions reported using a shoulder finish line, three a chamfer finish line, and two a shoulder-bevel finish line. A similar variation was observed with regard to the final cementation of metal-ceramic fixed dental prostheses: students at four institutions reporting most frequently using glass ionomer cement, with three using zinc phosphate cement and three using carboxylate cement. The responding European dental students varied considerably in their opinions about whether they were preclinically properly trained for the first preparation on a patient and in their overall rating of their education in fixed prosthodontics. Responding students in the United Kingdom, Sweden, and Nijmegen, The Netherlands, rated their fixed prosthodontics training overall the highest. Overall, this study found a wide variation amongst dental schools with regard to their education in fixed prosthodontics and their rating of this teaching.
Recent publications have reported wide variations in local anesthesia teaching programs and tooth color determination programs in dental curricula as well as variations in dental students' rating of their education in this area.3,4 However, little is known about variation in prosthodontic training at dental schools. In the United Kingdom, for instance, dental schools vary with regard to the teaching and clinical use of impression materials and techniques in fixed prosthodontics.5 Therefore, the primary aim of this study was to explore the types of materials used by students in dental schools across Europe for preclinical practice in their fixed prosthodontics programs and the types of materials, crown, and preparation margin designs employed by students in fixed dental prostheses when treating patients. In addition, we explored students' perceptions of the adequacy of their preclinical training program in preparing them for clinical training and the number of fixed dental prostheses that students have to prepare to fulfill their schools' requirements.
This study was performed in accordance with the guidelines of the Medical Ethical Committee of the Free University in Amsterdam, and permission was obtained from the director of education of the Academic Centre for Dentistry Amsterdam. An online questionnaire that sought information about students' perceptions of the teaching of fixed prosthodontics was developed. All fifty-two local representatives of the European Dental Student Association (EDSA) were approached by e-mail for assistance in distribution of the questionnaire. EDSA delegates in forty dental schools responded positively. After we pretested the questionnaire amongst participating EDSA delegates, the final version consisted of two parts. The first part collected general information about dental school, gender, and study year of the student. In the second part, the fixed prosthodontics education of the student was explored with twenty-five questions (dichotomous, multiple choice, or rating scale).
After entering all questions in the Internet-based survey program eXamine 2.0,3,6 we distributed a web link by e-mail to the participating EDSA representatives. The EDSA representatives received the instruction to distribute the web link amongst their fellow students. At most dental schools, the web link was distributed by e-mail, and the questionnaire could be activated by clicking on it. At some schools the web link had to be distributed via a forum on the Internet or on paper. Participation was on a voluntary base, and all responses were anonymous. The questionnaire was distributed in November 2009. The dental students had six weeks to answer the questionnaire and received a reminder after three weeks.
A total of 1,205 individuals returned the questionnaire. Less than 10 percent of the students from Ghent (Belgium), Sarajevo (Bosnia & Herzegovina), Sofia and Varna (Bulgaria), Zagreb (Croatia), Auverge, Bordeaux, Lille, Lyon, Marseille, Montpellier, Nancy, Nantes, Nice, Paris, Reims, Rennes, and Strasbourg (France), Leipzig (Germany), Athens and Thessalonniki (Greece), Parma (Italy), Katowice (Poland), Bucharest and Iasi (Romania), Belgrade (Serbia), Malmö (Sweden), and Birmingham, London, and Manchester (United Kingdom) returned the questionnaire. After exclusion of those dental schools, 775 questionnaires from ten European dental schools remained for analysis (Table 1). Questionnaires were analyzed when a student had completed at least the questions about preclinical education. This selection resulted in 624 useful questionnaires. Of these, 378 had received preclinical education, and 246 had received both preclinical and clinical education.
The rating scales questions were analyzed with PASW Statistics 18.0.2 for Windows (IBM SPSS, Chicago, IL, USA). First, a Kruskal-Wallis test was used for overall analysis, followed by subsequent Mann-Whitney tests for post hoc pairwise comparisons. A value of p<0.05 was considered statistically significant.
General information about the respondents is shown in Table 2. The percentage of female students was usually higher than 50 percent, and the mean study year of the respondents was 4 or 5. Most dental schools begin initial teaching in fixed prosthodontics in study year 3 or 4, with two exceptions: in Nijmegen, The Netherlands, the initial teaching started in year 2, and in Helsinki, Finland, in year 5.
According to the respondents, acrylic resin teeth are the most commonly used material during preclinical practice of fixed dental prostheses at all surveyed dental schools (46–96 percent), and model teeth of plaster are much less frequently used (8–34 percent). A large variation amongst dental schools was observed with regard to the use of extracted human teeth during preclinical practical courses, which varied from 8 percent to 65 percent (Table 3). During the preclinical teaching, most respondents said they practice on each of the maxillary teeth and each of the mandibular teeth (Table 4). However, at the three Dutch dental schools (Amsterdam, Groningen, Nijmegen) students said they seldom practice on incisors and canines in the mandibular arch. Dental students in Amsterdam and Groningen also said they do not practice preclinically on maxillary canines.
At nine of the ten surveyed dental schools, the most commonly used material for fixed dental prostheses was reported to be metal-ceramic (Table 5). In Amsterdam, all-ceramic is most frequently used as material for fixed dental prostheses. The students who reported the use of full metal crowns use a chamfer finish line in Leeds and a knife-edge finish line in Brest. According to these students' responses, there is a wide disparity amongst European dental schools with regard to the type of finish line for a metal-ceramic crown: at five institutions, a shoulder finish line is the most commonly used type of finish line for a metal-ceramic crown, at three dental schools a chamfer finish line, and at two dental schools a shoulder-bevel finish line (Table 6). In Amsterdam, a chamfer finish line is always used as finish line for an all-ceramic crown.
Zinc phosphate cement was reported by these respondents to be most used for final cementation of full metal crowns. A wide variation was observed with regard to the type of cement most commonly used for the final cementation of metal-ceramic crowns: at four institutions, glass ionomer cement was reported to be the most frequently used, at three dental schools zinc phosphate cement, and at three institutions carboxylate cement (Table 7). In Amsterdam, the all-ceramic crowns are usually finally cemented with resin cement (63 percent). The reported numbers of clinical fixed dental prostheses the students are required to complete before graduation show a wide variation from zero to twenty, even within the same institution. A considerable number of students reported that they did not know the required number of clinical fixed dental prostheses (0–38 percent).
These European dental students reported a considerable variation in their opinion as to whether they were preclinically properly trained for their first fixed dental prosthesis on a patient and their overall rating of their education in fixed prosthodontics (Table 8). The dental schools in the United Kingdom and Sweden and the one in Nijmegen, The Netherlands, received the highest overall ratings (mean score >7).
This study of dental students' perceptions discovered considerable variation amongst European dental schools in the teaching of fixed prosthodontics and the rating of this teaching by students. This finding is comparable to previously reported results with regard to local anesthesia teaching programs and tooth color determination programs.3,4 Dental curricula vary in fixed prosthodontics training with regard to study year when the initial teaching begins (from year 2 to 5) and in materials and techniques used for fixed prosthodontics.
Teaching of all-ceramic fixed dental prostheses was already incorporated into the curriculum of many dental schools in the United States, United Kingdom, and Scandinavia fifteen years ago.7–9 Nevertheless, with the exception of Amsterdam, in our study, metal-ceramic was reported to be the most commonly used material for fixed dental prostheses in the responding European dental schools. According to the responding students, these European dental schools are also not uniform with regard to the type of finish line and the material used for the final cementation of metal-ceramic fixed dental prostheses (Table 6 and 7). Therefore, it would seem interesting to explore, in a subsequent study, which criteria dental schools use when selecting fixed prosthodontics techniques for inclusion in their curricula.
According to the respondents in our study, European dental schools have a wide variation in the compulsory number of fixed dental prostheses students must complete before graduation. Such variation was previously also reported for dental schools in the United States and the United Kingdom.10–12 In those studies, several institutions reported that they do not have a minimum number of fixed dental prostheses the students have to complete because their program is competency-based. The considerable number of students reporting in our study that they do not know the required number of fixed dental prostheses and the large variations in numbers of fixed dental prostheses reported by students within the same institution indicate that communication with students regarding to requirements in fixed prosthodontics could be improved.
According to the results of our study, most of the responding dental schools in Europe begin the initial teaching in fixed prosthodontics in study year 3 or 4. One institution begins in year 2, while another starts in year 5 (Table 2). It has been suggested that a relatively early beginning of the course in fixed prosthodontics will allow greater clinical exposure in treating patients and subsequently a higher confidence level.21 Although the students' rating of the education in fixed prosthodontics education at Nijmegen, The Netherlands—the dental school that begins in year 2—ranked among the highest in our study, the ratings of preclinical preparation of surveyed dental schools and overall ratings were not related to students' year in school.
The type of web-based survey used in our study has certain limitations.3,4 First, the questionnaire was in English only. As English is not the native language of most European dental students, this may have resulted in misinterpretation of certain questions. Second, the questionnaire was distributed through EDSA representatives. As EDSA representatives are likely to be more interested in education in general,22 this could have introduced some selection bias. Also, a considerable time may have passed between the time that students received their preclinical training and the time they completed the questionnaire, which could affect the accuracy of their responses. The students who did not know what type of finish line is taught at their school or what type of cement is used were probably students who are still early in their clinical training. Another limitation of this study is that only a small number of students responded and those were from only ten out of forty European dental schools; thus, our findings cannot be said to represent European dental education as a whole. Finally, we sought to determine students' perceptions of their prosthodontic education, and we acknowledge that the findings may have differed had we surveyed faculty members or dental school administrators.
We appreciate the assistance of M. Aerola, C. Balan, M. Begovic, K. Benawra, C. Charalambou, D. Craciun, M. Drobnjakovic, P. Gallesi, J. Gnoth, M. Jaber, E. Jilsink, N. Jurjec, P. Koopman, M. Lafont, M. Langerak, D. Malicgebovič, A. Malik, L. Monk, P. Nenkov, Q. Nguyen Thi Nhu, B. O'Donovan, J. Ohlasova, E. Radoslovova, O. Rasmus Theisen, M. Sabalic, R. de Saint Martin, M. Sakota, E. Salonen, K. Shah, A. Singh, A. Sullivan, E. Taneva, M. Tysiac, R. Varela, B. Vindis, M. Wipf, C. Wooldridge, and I. Zogakis in the distribution of the questionnaire.
. Experience, skill, and knowledge gained by newly qualified dentists during their first year of general practice. Br Dent J 1992;172:97–102.
. Profile and competences for the graduating European dentist: update 2009. Eur J Dent Educ 2010;14:193–202.
. European dental students' opinion on their local anesthesia education. Eur J Dent Educ 2011;15:47–52.
. European dental students' opinions about visual and digital tooth color determination systems. J Dent 2011;39S:e23–e28.
. Impression materials and techniques for crown and bridgework: a survey of undergraduate teaching in the UK. Eur J Prosthodont Restor Dent 1998;6:75–8.
. Dental students' part-time jobs in dental practices in the Netherlands. Eur J Dent Educ 2010;14:151–4.
. The teaching of all-ceramic restorations in North American dental schools: curricular requirements and indications. J Esthet Dent 1996;8:234–40.
. The teaching of all-ceramic restorations in Scandinavian dental schools: a survey. Acta Odontol Scand 1996;54:200–4.
. All-ceramic restorations: teaching in UK and Irish dental schools. Eur J Prosthodont Restor Dent 1996;4:15–9.
. The dental student as a technician: preclinical and clinical laboratory programs in fixed prosthodontics. J Prosthodont 2001;10:164–9.
. Undergraduate requirements in restorative dentistry in the UK and Ireland. Br Dent J 2007;203(Suppl):9–14.
. The teaching of fixed partial dentures in undergraduate dental schools in Ireland and the United Kingdom. J Oral Rehab 2010;37:908–15.
. Tandartsen over hun opleiding aan ACTA van 1990 tot 1997. Ned Tijdschr Tandheelkd 1998;105:247–9.
. An assessment of the views held by recent graduates on their undergraduate course. Eur J Dent Educ 1999;3:3–9.
. Tandartsen over hun opleiding aan de Universiteit Nijmegen van 1990 tot en met 1997. Ned Tijdschr Tandheelkd 2000;107:3–7.
. Western Australian dental graduates' perception of preparedness to practice: a five-year follow-up. J Dent Educ 2007;71(11):1217–22.
. An evaluation of the preclinical prosthodontic training at the Faculty of Dentistry, University of Bergen, Norway. Eur J Dent Educ 2008;12:80–4.
. Clinical competency exercises: some student perceptions. Eur J Dent Educ 2007;11:184–91.
. Ready for practice? A study of confidence levels of final year dental students at Cardiff University and University College Cork. Eur J Dent Educ 2011;15:98–103.
. Effect of a procedural video CD and study guide on the practical fixed prosthodontic performance of Iranian dental students. J Dent Educ 2012;76(3):354–9.
. Perceived competence at graduation among dental alumni of the University of the West Indies. J Dent Educ 2004;68(1):81–8.
. The academic environment: the student's perspective. Eur J Dent Educ 2008;12(Suppl 1):120–30.
. Dental education in Europe: the challenges of variety. J Dent Educ 2003;67(1):69–78.


text:
Q: my api service is not building with angular universal ssr, it gives not a function error My service name is ProductService and my component is HomeComponent.
I am trying to call an api from HomeComponent.ts here my code of home component:
constructor(private productService: ProductService) { }
ngOnInit(): void {
  this.productService.getHomeData().subscribe(
      data => {
        console.log(data);
      },
      (error) => {
        console.log(error);
      }
  );
}

my ProductService.ts looks like this.
import { HttpClient } from '@angular/common/http';
import { Injectable } from '@angular/core';
import { Observable, of } from 'rxjs';
import { environment } from 'src/environments/environment';
import { ApiService } from './api.service';
@Injectable({
  providedIn: 'root'
})

export class ProductService {

  constructor(private apiService: ApiService, private http: HttpClient) { }

  baseUrl = environment.API_BASE_URL;

  getHomeData(): Observable<any> {
    return this.apiService.get(environment.API_BASE_URL + "/product/home");
  }

}

Now I run npm run build:ssr
It build my project and then run npm run serve:ssr
The page loads correctly in browser but there are some issues in background going on.
Issue #1: It does not show the content from the api when I open it in "View Page Source" in chrome.
Issue #2: It gives an error in the terminal which I have mentioned below.
ERROR TypeError: this.productService.getHomeData is not a function
    at HomeComponent.ngOnInit (/Users/project/dist/project/server/3.js:1:7570)
    at callHook (/Users/project/dist/project/server/main.js:1:140488)
    at callHooks (/Users/project/dist/project/server/main.js:1:140111)
    at executeInitAndCheckHooks (/Users/project/dist/project/server/main.js:1:139452)
    at refreshView (/Users/project/dist/project/server/main.js:1:212819)
    at refreshEmbeddedViews (/Users/project/dist/project/server/main.js:1:213616)
    at refreshView (/Users/project/dist/project/server/main.js:1:213698)
    at refreshComponent (/Users/project/dist/project/server/main.js:1:228936)
    at refreshChildComponents (/Users/project/dist/project/server/main.js:1:214728)
    at refreshView (/Users/project/dist/project/server/main.js:1:214770)

My Observations:
#1: build:ssr is not adding functions of ProductService in the build directory.
#2: since this.productService.getHomeData is not a function in the build file, it does not runs the api while rendering in server and this is why it does not any data from API in View Page Source


Welcome to You Legal TV.
For many SMEs, contractors are a flexible solution to staffing needs – particularly if you are sourcing very specific skills or expertise. But beware: there can be costly consequences if you misclassify employees as contractors.
If the ATO rules that someone you have engaged as a contractor is in fact an employee, you will be liable to pay their PAYG withholding tax for their period of employment and all unpaid superannuation. You might also have to pay additional penalties.
The ATO and the courts will make the distinction between a contractor and an employee by looking at the structures of the working relationship. This includes: the control and independence they have over their working hours and location, who shoulders the cost of work equipment, risk allocation, among other factors.
Visit our blog for more information on tax risk management or contact us for advice on your legal obligations. We're always happy to help.
Contact us if you would like to have more information on classifying an Employee vs a Contractor. Our lawyers at You Legal will be happy to assist you in whatever way we can.
A contractor vs. an employee – Do you know the difference? For many SMEs, contractors are a flexible solution to staffing needs – particularly if you are sourcing very specific skills or expertise. However, there are dangers associated with misclassifying employees as contractors.
The ATO can rule that someone you have engaged as a contractor is in fact an employee for tax and superannuation purposes, and the consequences can be costly!
If your contractors are in fact employees, you will be liable to pay their entire PAYG withholding tax for their period of employment. Depending on the circumstances and length of employment, the ATO may also impose additional penalties.
Importantly, the Australian Taxation Legislation triggers personal liability for Directors who are responsible for meeting PAYG obligations.
Classifying employees as contractors has even greater consequences under the superannuation legislation. You will be immediately liable for all unpaid superannuation, calculated at 9.5% of their income, plus interest at 10%, an administration fee, and an additional Superannuation Guarantee of up 200%.
In January, the ATO released a new Tax Risk Management and Governance Review Guide, highlighting directors' responsibilities in their company's tax risk protocols.
Ideally, a company's risk management framework should be updated regularly. If a company is found in breach of tax laws, directors can be held personally liable.
Contact us if you would like to have any advice on mamnaging tax risk. Our lawyers at You Legal will be happy to assist you in whatever way we can.
It has never been as important as now to consider tax risk management.
In January, the ATO released a new Tax Risk Management and Governance Review Guide, highlighting directors' responsibilities in their company's tax risk protocols. Last November, the Federal Court also affirmed directors' common law and statutory duties to act with care, skill and diligence in dealing with their company's tax risk management. These events show a shift in the ATO's treatment of corporate tax management.
The ATO's Review Guide represents their position in encouraging directors to take a more proactive approach to tax management. Although the ATO has not introduced new tax management duties in its updated guide, it has elaborated on existing ones.
The review guide affirms that while the everyday control of compliance is often handled by managers, directors are responsible for overseeing an internal control framework that informs managers of how tax risks are identified and managed.
It is also directors' responsibility to be able to show the ATO that these controls are operating effectively. To achieve this, regular control testing and auditing should be conducted.
More Incentive to Implement Employee Share Schemes?
Employee Share Schemes (ESS) have long been utilised as an invaluable tool to encourage and motivate key personnel to invest themselves in the future of the company.
Employee Share Schemes are also particularly appealing to boot strapped start ups who may not have the capital or cash flow to attract and retain employees.
For the employees, participation in Share Schemes can offer an opportunity to carve out a better package that includes a potential share in profits. ESS can help employees build wealth and provide them with some fairly attractive tax concessions.
Under the existing regime for share schemes, however, employees are required to comply with some fairly onerous disclosure obligations. These requirements can be particularly burdensome for smaller start up companies who do not have the resources to produce appropriate Disclosure documents.
Additionally, these disclosure documents are made publicly available resulting in start-up companies having to release potentially sensitive commercial and financial information.
As part of the recent Innovation Report, these obligations were identified as one of the key causes for low utilisation rates of ESS.
In response, in October 2016, the government committed to making several legislative amendments to the disclosure obligations which seeks to limit the disclosure requirement and allow an exemption to the requirement to publicly release commercially sensitive documents for start-ups. This is laid out in the Treasury Laws Amendment Bill 2016, where amendments are made to the Corporations Act 2001. Another consideration will be to make the ESS more user-friendly.
These amendments will complement and support the introduction of generous tax concessions, which commenced July 2015, for employees taking advantage of an ESS. These concessions include deferring tax obligations on share options until a true benefit is realised. Eligible start-ups will also be able to offer shares to employees at a discount and have that discount exempt from tax.
A company will be considered an eligible start-up for the purposes of the Employee Share Scheme if it (or its subsidiaries or holding company) was not listed on the stock exchange, if it has been incorporated for less than ten years and its turnover does not exceed $50 million.
Employee Share Schemes are an invaluable tool to offer equity to incentivize existing employees and attract new talent. A well-structured Scheme can help a company both attract new talent, and also reward long-term, loyal employees. It also encourages employees to think about and share in the company's future success.
The Government changed the way these Schemes are taxed in 2015. Among the changes were improvements to rights based deferred tax schemes and refund provisions; an increase in the tax deferral period from 7 years to 15 years; and tax concessions for eligible startups.
However, there are benefits and drawbacks for companies who want to implement a Scheme, and there are also tax and reporting considerations.
Contact us if you would like further legal advice on Employee Share Schemes (ESS). Our lawyers at You Legal will be happy to assist you in whatever way we can.


Our oak dining chairs are all handmade to order with beautifully crafted joins and details and made from solid French timbers. Choose from a variety of wood finishes including beeswax, Danish oil or lacquer. We also have a choice of leather colours available for our upholstered chairs, please contact us for details.
Makers dining benches are perfect for squeezing in extra guests for dinner or as a handy seat in a hallway or boot room, we love the relaxed and informal feel that benches bring to a room. As with all our furniture, our benches are made with solid sustainable French oak using traditional peg joins. Our dining benches with backs are made to fit the length of our dining tables. Alternatively, for a space saving solution, our oak dining benches without backs can be made to slide in between the legs of our table. If you would like them to fit the length of your table, this is no problem too. Just email us with the size table you would like and we will come back to you as soon as we can with a quotation.