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HOCKEY SCHOOL
FLAMES TOTALS
NHL TOTALS
SHIFT CHANGE: COFFEE A KEY RITUAL FOR KRAHN
Certain rituals at any level of adult hockey are strictly adhered to. Murky coffee being one of them. In styrofoam cups.
Not Jamaica Blue Mountain, dubbed the Champagne of Coffees, understand. Or even a Venti Salted Caramel Mocha, heavy on the whip, from Starbucks.
Nope. Just a good ol' batten-down-the-hatches industrial strength generic brew, eating insidiously away at the styrofoam cup. Or a stomach lining.
"My first cup of coffee – ever – would've been in my first year pro, in Providence Rhode Island," Brent Krahn, older and wiser, is recalling. "I was 21 or 22. I got called up by the Lowell Lock Monsters and would be facing off against Tim Thomas and the Bruins.
"I'm nervous. So I see all the veterans sitting there in the rink, chatting, and everybody's got a coffee. All I wanted to do was fit in. Be one of them. I'd never even made a cup of coffee in my life.
"So I go over, screwing around with the beans and then all the boys were complaining about how crappy the coffee was.
"Well, I'd made it."
The former Calgary Hitmen star, drafted ninth overall by the Calgary Flames in the 2000 draft, spent eight winters in the professional ranks, stopping pucks while headquartered in Las Vegas, Lowell, Mass., Omaha, Neb., Moline, Ill., Rosemount, Ill., and Cedar Park, Tx.
During his pursuit of the big-league dream, the Winnipeg-born Krahn would play a grand total of one NHL full period, modelling the livery of the Dallas Stars, on February 9, 2009, in relief of starter Marty Turco.
Krahn retired following the 2010-2011 campaign.
"When I was done playing, the first job I got was working on the rigs and there was always a coffee pot there, too. Sitting around, minus-40, talking with the guys. Just like you're sitting in the dressing room. Everything's done over coffee, right?
"Bad coffee."
The way into a professional life after the game was, as is often the case, a bit of hit-and-miss for Krahn.
"The years I was in the Flames' organization, they'd hold the charity golf tournament every year, of course," he says. "Living in Calgary, as a prospect, I'd go golfing with all these oil executives and we'd get to to talking. 'When your career is over, you should get into oil and gas.' That sort of thing. When the time came, then, I thought it'd be a pretty simple transition because I knew a handful of guys in the business.
"Just move from one career to the next. Simple, right?
"Didn't work out that way. All the 'friends' I thought I'd made while I was golfing weren't friends at all, but contacts. It was lip-service. A rude awakening for me.
"I came to the realization that nothing was going to be handed to me."
One day over breakfast, friend and sports radio talk-show host Robb Kerr suggested Krahn should join the Calgary Flames' alumni group.
"Well, I thought that was reserved for players who actually played in the National Hockey League," Krahn admits. "I mean, I'd played one period.
"He told me: 'No, talk to Joel Otto, talk to Colin Patterson. Even if you played one game, one period, it's open to you.' So I took him up on that."
Through the alumni connection, Brent Gogel and Archie Henderson suggested the possibility of Krahn going to work on the oil rigs. Former Flames winger Ron Stern then reached out, asking if Krahn wouldn't mind working a service rig rather than a drilling rig.
"I had no idea what the difference was between the two," he confesses, "so I thought: 'Sure. Why not? Let's go.'
"So they hired me on at Precision Drilling, I went for my orientation, got all my tickets and drove up to Red Deer, where the rig manager picked me up.
"I'll never forget it – We're driving in this big pick-up truck, lift kit, all that stuff, he looks at me and says: 'The standards are pretty low. You just have to make it past 36 hours. That's how long the last guy lasted. So if you go more than 36 hours, you won't be the worst roughneck we've ever had.'
"We get to Rocky Mountain House, he dumps me off at the hotel and there's a western-Chinese buffet there. I go in that night to grab a bite to eat and literally the lady at the counter shakes her head and tells me: 'Just take off the top. Don't grab the bottom.'
"Oh great, I'm going to be sick first day on the job …
"I remember being up at 5 o'clock that morning, hopping in the truck with the guys, the smell of diesel. It was cold, January. We drove 45 minutes to the site.
"I ended up doing that for three, four months."
On a 21-days-work/six off rotation.
As fate would have it, Ron Stern then moving to Denver to head up U.S. sales for Precision, opened up a position here.
Krahn filled the sales rep job.
"At first, I had no idea what I was going to do. I was pushed out of hockey. Yes, I had a big signing bonus but that basically kept me going for 10 years in the minors. But I couldn't retire off it.
"The actual first job I had after hockey was working in a buddy's warehouse on a forklift. Just to get out and do something."
Among the most personable in-town hockey personalities, naturally, Krahn has worked in the media, too, doing radio talk show work for different spells on The Fan 960.
"I love it," he says. "I still go on periodically, when they need someone.
"I have a blast. You know me, I like to talk. Just going back and forth with the guys in the studio or on the air, on the phone is like being in the dressing room sometimes. Especially if you're having a bad day. You don't get a break. People are always on top of you, whether they're giving you a hard time or making jokes at your expense, bringing you out of whatever funk you're in.
"Being on the morning show has always been a lot of fun, bantering back and forth. There are times I've had to catch myself, though, because it's like being on a bar stool across from someone, BSing, and the language could be a little much. You've got to keep it clean. But I do enjoy myself a ton."
That gift of the gab, that natural ease of conversation, wasn't readily apparent at the rink during Krahn's early days pro.
"It takes awhile to be comfortable with it. I was so focused on just hockey, had a young family at the time. Married at 23, first kid at 24, second kid right away.
"Yes, I got along with my teammates and I was easy-going but I didn't have this jovial sense of humour until, oh, 26 or so, after I'd grown up a little, after I moved out of the Flames organization and into the Dallas organization. In Austin, it slowly started to come; felt natural.
"I'd always been trying too hard, wanting the veterans to like me, the coaches. I kept quiet; to myself.
"But at the end of the day, all that matters is if you stop the puck or not.
"So guys that I played with back then see me today and go 'You're a different guy now …'
"I mean, I didn't change, exactly. 'Change' would be too strong a word."
Some things, like some people, just never change. Such as the eternal rink ritual of a cup of java, no matter how late a fella became indoctrinated to its murky charms.
"Well, you could probably replace the water in Gull Lake with the amount of coffee I've drunk during my career since I started back that day in Providence, " jokes Krahn.
Next April will mark his nine-year anniversary at Precision.
"I love my job because of the people I interact with. Ron Stern and Paul Kruse and I talk about this: It's not close to hockey, you don't get the rushes, the highs and the lows, but selling something, earning the job, earning someone's trust, is what I have to compare now with winning a game or making a save.
"There is that competitiveness that lives in sales.
"The fact that's in the oil-patch which is so prolific in the province of Alberta and has done a lot of great things for the country makes that even better."
By George Johnson|2020-10-13T13:49:08-06:00October 13th, 2020|
© 2020 Calgary Flames Alumni

redpajama_set_name: RedPajamaCommonCrawl


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Finally!! The Halloween Sale Is Here
In Men's Underwear
We hope you had a great time shopping your favorite men's underwear styles on the occasion of Columbus Day at mensuas.com. However, you should not let the feeling of festivity get cold because Mensuas has something better than the last this Halloween. Why Halloween? Halloween that falls on 31st October this year has a great history of ghosts and souls while the tradition eventually changed with children asking for "trick or treat" at every door nowadays. Halloween, also known as All Hallows' Eve and All Saints Eve can be traced back about 2,000 years to a pre-Christian Celtic festival held on November 1st called Samhain (pronounced "sah-win"), which means "summer's end" in Gaelic, according to the Indo-European Etymological Dictionaries. Mensuas being a companion to your daily needs has a lot in stock for this Halloween. Some of the most interesting deals you should watch out for is 31% Off Sitewide. Be prepared to be amazed with the jaw dropping prices of your favorite styles like men's thongs, men's bikinis, briefs, boxer briefs, jockstraps for men and more. So, look no further and set your dates from 30th October to 1st November, 2015 because this Halloween at Mensuas is going to be bigger and better than all times.
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Spending Christmas all by yourself? You should do things like this!
This Thanksgiving choose Mens Thong Underwear To Be Your Companion
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Which Mens Underwear brand to choose for Halloween 2022?
Do People Will Ever Understand Men's G-strings? January 23, 2023
Why Men Wear Men's Thongs by Keeping All Myths Aside? January 17, 2023
Key Trends in Men's Underwear For This Year January 09, 2023
Top 10 Hot & Sexy Men's Underwear of 2022 January 02, 2023
Important Tips to Wear Men's Jockstraps December 28, 2022
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Download PDF The Biting Solution: The Expert's No-Biting Guide for Parents, Caregivers, and Early Childhood Educators by Lisa Poelle MA free on download.booksco.co. Normally, this book cost you $13.95. Here you can download this book as a PDF file for free and without the need for extra money spent. Click the download link below to download the book of The Biting Solution: The Expert's No-Biting Guide for Parents, Caregivers, and Early Childhood Educators in PDF file format for free.


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Calamus muelleri, commonly known as southern lawyer cane or wait-a-while, is a climbing palm with a vine-like habit, endemic to the subtropical coastal rainforests of northern New South Wales and southern Queensland. Sharp hooks on the plant can snag the clothing of walkers in these forests, giving rise to the name "wait-a-while".

Description
C. muelleri is a clustering, climbing palm growing up to  in length, with thin stems up to  diameter. The pinnate fronds are alternate and more or less sessile. They are up to  long with 7-13 leaflets on each side and have long recurved spines on the rachis. The leaflets have spines along the midrib on the upper surface and small sharp spurs on their margins. The leaf sheath is densely covered in spines.

This species, like others in the genus, produces a modified sterile inflorescence (known as a flagellum) up to  long, which is armed with dozens of strong, recurved barbs that act like grappling hooks to latch on to nearby vegetation and provide support for the plant.

Fertile inflorescences are up to  long and flowering occurs in all months of the year. The fruits are a globose drupe about  in diameter, containing a single seed.

Taxonomy
The southern lawyer cane was first described by the German botanist and noted authority on Arecaceae Hermann Wendland, based on specimens collected by Hermann Beckler and others on the Brisbane River and Moreton Bay in Queensland and on the Clarence and Richmond Rivers in New South Wales. Wendland's work was published in the journal Linnaea; Ein Journal für die Botanik in ihrem ganzen Umfange in 1875.

Distribution and habitat
Calamus muelleri grows in rainforests and wet sclerophyll forests in subtropical eastern Australia, from around Gympie in Queensland south to the Bellinger and Hastings Rivers in New South Wales.

Ecology
Laetesia raveni, a species of spider endemic to eastern Australia, builds its web only in two plant species, Calamus muelleri and Solanum inaequilaterum, both of which are spiny plants.

Conservation
This species is listed by the Queensland Department of Environment and Science as least concern. , it has not been assessed by the IUCN.

Uses
Aboriginal Australians used the cane stems for weaving.

Gallery

References

External links

 View a map of recorded sightings of Calamus muelleri at the Australasian Virtual Herbarium
 See images of Calamus muelleri on Flickriver

muelleri
Plants described in 1875
Flora of New South Wales
Flora of Queensland
Taxa named by Hermann Wendland

redpajama_set_name: RedPajamaWikipedia


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Tauno Vilhelmi Mäki, född 6 december 1912 i Karinais, död 7 oktober 1983 i Helsingfors, var en finländsk sportskytt.

Mäki blev olympisk bronsmedaljör i hjortskytte vid sommarspelen 1952 i Helsingfors.

Källor

Finländska sportskyttar
Finländska olympiska bronsmedaljörer
Olympiska bronsmedaljörer 1952
Tävlande vid olympiska sommarspelen 1952 från Finland
Tävlande i skytte vid olympiska sommarspelen 1952
Födda 1912
Avlidna 1983
Män


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Adventures of a Book Girl
Review: Asylum by: Madeleine Roux
Asylum by: Madeleine Roux
Series: Asylum, #1
"Asylum is a thrilling and creepy photo-novel perfect for fans of the New York Times bestseller Miss Peregrine's Home for Peculiar Children.
For sixteen-year-old Dan Crawford, New Hampshire College Prep is more than a summer program—it's a lifeline. An outcast at his high school, Dan is excited to finally make some friends in his last summer before college. But when he arrives at the program, Dan learns that his dorm for the summer used to be a sanatorium, more commonly known as an asylum. And not just any asylum—a last resort for the criminally insane.
As Dan and his new friends, Abby and Jordan, explore the hidden recesses of their creepy summer home, they soon discover it's no coincidence that the three of them ended up here. Because the asylum holds the key to a terrifying past. And there are some secrets that refuse to stay buried.
Featuring found photos of unsettling history and real abandoned asylums and filled with chilling mystery and page-turning suspense, Madeleine Roux's teen debut, Asylum, is a horror story that treads the line between genius and insanity."
<<<<<<<<<>>>>>>>>>>
I'm a huge wuss when it comes to reading horror. It doesn't matter what the scare factor is, I just tend to avoid horror of any kind.
... So obviously I signed up for the YA Horror reading challenge.
Asylum is one of the first horror books that I've read in a long time.
A REALLY long time.
I was actually sent the entire trilogy (thank you Madeleine!) so obviously I had to read it sooner or later.
Beforehand, I looked up what people were rating the book on average only to find that a large majority were giving it around three stars. Of course, that didn't keep me away from the book.
After reading it I can officially say that it definitely wasn't as bad as a lot of people are saying! I was entertained throughout the entire book and it definitely kept me coming back for more.
Let me just say that the pictures were a huge plus for me. They were creepy and they communicated some things that weren't as clear in the writing (if that makes any sense.)
I didn't dislike any of the characters. In fact, I really loved how close the friends become in this group. However, I didn't really feel a connection to any of the characters. Though I could relate to the main character, Dan, in a way because we are both more introverted. But overall I would say that I felt very little for the characters as a whole.
Like I said before, the story was enjoyable. I wanted to keep coming back so I could find out what would happen next. But at times the storyline became... confusing in a way. Not so much confusing as lacking. The "big reveal" at the end didn't leave me gasping or surprised. I was more like "well, that just happened" (which isn't a particularly good thing.)
I didn't feel immersed in the story or the characters like I would have liked to have been.
Overall I feel like there could have been a little bit more of a shock factor. I'm a huge wuss when it comes to horror, of any variety, and I wasn't freaked out in any part of this book.
Okay maybe just one part. I mean, wouldn't this freak you out:
"You can be one of them, too. You can be immortal. Bend you, pose you, with a smirk or a frown. I'm waiting one the fifth floor, Daniel, to sculpt you."
How would you feel if you got a text from a stranger that said that while you're alone in a college dorm?!?!
I'd recommend Asylum to: people who want a shorter read (OR) anyone who chickens out when it comes to horror but wants to try to get into the genre.
"Insanity is relative. It depends on who has who locked in what cage."
(Quoted from Ray Bradbury)
Thank you for reading and have a lovely Valentines Day!
The YA Book Traveler February 15, 2016 at 6:04 PM
Aw that's actually too bad it wasn't as scary as you had hoped. This was me with Blood and Salt. I ended up DNF it because I wanted scary and it wasn't. :P
I haven't read these books and haven't had a strong desire just because they're out of my normal genre but I'm glad you enjoyed it well enough. But good for you for trying to do something out of your contort zone!
C'est Moi!
Hi, there.
My name's Faith!
I'm a bookish human who also happens to be a coffee addict. You can find me in the great indoors
pretending that it's fall year-round.
~le social medias~
Review|| A Court of Wings and Ruin (and lot's of cringe) by: Sarah J Maas
May (I PROMISE I'M ONLY SCREAMING A LITTLE BIT) New Releases
Unboxing of the "EMBER AND ASHES" box from Iceydesigns
Twitter instagram pinterest bloglovin google plus tumblr


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Tag:legal
Surveying litigant awareness of alternative dispute resolution programs
Donna Shestowsky, professor at UC Davis School of Law, shares the details of her recent study on litigant awareness of alternative dispute resolution programs.
The Fallacy of Corporate Personhood: Interview with Dennis Huber
Dennis Huber, law professor at Capella University, discusses why he believes SCOTUS should abandon the use of the term corporate personhood and replace it with corporatehood instead.
Regulating the Regulator: Dr. Andy Schmulow compares global financial systems in the aftermath of the GFC
In a recent interview Dr. Andy Schmulow explained the four financial systems in use today, how global outlooks on financial regulation have shifted since the GFC, and his thoughts on the future.
The Effects of Constitutional Stickiness: Interview with Ozan Varol
We've all heard the phrase, "people are creatures of habit." It turns out that countries are susceptible to forms of path dependency as well.
Treating the Law as a Transaction: Interview with David Driesen
David Driesen, Professor at Syracuse University College of Law, explores the dangers of allocative efficiency, which can lead to avoidance of systemic risks and long-term consequences.
Lawyer, Meet Robot: The future of lawyers and technology
What will the future of an increasingly robotic society look like for lawyers? If managed intelligently, new technology could lead to more jobs for the legal sector, not less.
A Place for Patent & IP Law: Interview with Lisa Ouellette
Assistant professor at Stanford Law Lisa Ouellette is fostering discussions about intellectual property and patent law via her blog Written Description.
Keeping Up With Legal Research via JOTWELL: Interview with Michael Froomkin
Where can you go to stay up-to-date on the most pathbreaking legal research in your field? JOTWELL compiles short-form reviews of the newest legal scholarship.
Find and Share Scholastica Law Review Submissions Updates on Twitter
Law review submission season is coming fast, and with it so are countless journal opening announcements and submissions updates to follow!
Islamic Finance and Experiential Online Learning in Law School: Interview with Umar Moghul
At present few law school students will need to consider Islamic finance in their future work as lawyers, but that doesn't mean studying it isn't useful.
Page 1 of 2Next →


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GST will not change India
Published: September 12, 2016 - 16:33
It would be foolish to deny the benefits of the landmark legislation for the business community and in terms of administrative streamlining, but more foolish still is the notion that it is going to radically change India's growth story
Dhruba Basu Delhi
Even as issues like the situation in Kashmir, the plight of Dalits and the vigilantism of gau rakshaks are belatedly raging in the public consciousness and in Parliament, the passage of the much-debated, much-awaited Goods and Services Tax Bill in both Houses has divided and inflamed opinions in a way that leaves no room for doubts about the significance of the legislation. The tortuous path of the Bill and the political victory that it signals for the ruling party at the present juncture automatically confer a symbolic significance upon it.
This has been partly achieved through much hyperbole. The Prime Minister on August 8 smoothly cashed in on global sentiment by linking the Bill to 'freedom from tax terrorism' (emphasis added) and peppered his speech in the Lok Sabha with creative full forms like '(G)reat (S)tep towards (T)ransformation' and '(G)reat (S)tep towards (T)ransparency'. Meanwhile, nearly every major media outlet and think tank has welcomed it as India's biggest tax reform. At the other end of the spectrum are the less numerous but no less vehement naysayers, who are denouncing it as a body blow to federalism, a death knell for the manufacturing states, and another empty promise that will in all likelihood have no positive effects on growth or inflation.
It would not be a new experience for the excitement at noisy policy decisions to give way to disillusioned sobriety. In the spirit of pre-empting tragedy from repeating itself as farce, there are several questions that must be asked … Most importantly, is it really the 'biggest tax reform' undertaken since India's independence?
Back in 1991, a dominant Congress flung open the gates of what until then was a rigidly protected economy and declared it the beginning of an era of growth and prosperity while the BJP raised hell in opposition. Today, the tables have turned: the Congress, at its lowest ebb ever, seems to be nothing more than an obstructionist force while the BJP enjoys the largest majority since 1984 and now has an equally transformative reform to its name. But, as in the case of the previous 'transformation', a dazzling surface may not be the best indication of what lurks in the depths; the New Economic Policy engineered by PV Narasimha Rao, Manmohan Singh, Montek Singh Ahluwalia and P Chidambaram has neither made India a manufacturing and exports giant, nor reduced poverty.
It would not, therefore, be a new experience for the excitement at noisy policy decisions to give way to disillusioned sobriety. In the spirit of pre-empting tragedy from repeating itself as farce, there are several questions that must be asked before the Prime Minister's words can be taken at face value. Most importantly, is it really the 'biggest tax reform' undertaken since India's independence?
Distortions to be Ironed Out
Much has already been written explaining what the GST is and why it is needed. The fundamental idea is simple enough: remove the distortions within the existing Value-Added Tax regime. These distortions take many forms. Taxes like customs duty (a Central levy on products imported from abroad) and entertainment tax (levied by States) do not come under the VAT umbrella. At the Central level, 'goods' and 'services' are treated as separate entities. The former are subject to different rates on the basis of whether they are MRP or non-MRP goods; the latter, a Union monopoly (states have not until now been allowed into the Service Tax arena), are characterised by various exemptions, especially for a number of the services provided by the government, but also for services provided, for instance, by advocates to small businesses and by the IIMs to students under specific programmes.
Not only do these distinctions contribute to the complexity of the tax regime, they are often invalid. The line between 'goods' and 'services' is by no means a clear one, particularly in the age of information technology, when, to illustrate, a software update could be a discrete product (a good) or a part of a maintenance package (a service).
Meanwhile, at the State level, rates are based on the schedule a good belongs to (a taxonomy within which luxury goods are subject to lower rates than necessities, which is strange, to say the least, for a country that includes the word 'socialist' in the Preamble to its Constitution). Taxes on items that are on the Concurrent List are levied by both Centre (CENVAT) and State (SVAT), and are therefore levied twice on the same good. There are different rates for inputs (4%) and outputs (12.5%) as well, which is problematic because one industry's input is generally another's output; for the tax on a product to drop by 8.5% between successive stages in the supply chain encourages fudging and evasions by those who see themselves as unfairly or irrationally paying the higher amount.
Decisions will be considered binding on the strength of a three-fourths majority subject to a quorum of half the members of the Council. The voting pattern is weighted in favour of the States: two-third weightage goes to them and only one-third to the Centre. This is because the GST … disproportionately affects the States
It is this irrational aspect that the GST seeks to do away with, by proposing to bring all taxes on goods and services under two main heads, the Central GST and the State GST, and an additional Integrated GST on inter-state sales (equivalent to the sum of the other two and divided between Centre and State as per the rates set for the CGST and SGST). This effectively removes the discrete powers of the Union and States to impose duties on inter- and intra-state sales respectively, as well as many other existing deviations from the stated aim of instituting a single national market undergirded by a uniform system of taxation. These include excise duty, surcharge and cess, which have been the preserve of the Centre, and entry tax, octroi and entertainment, luxury and gambling taxes, which are set by and accrue to the States.
Subsuming this vast array of taxes that lie outside the VAT under one framework will address most of the problems that have plagued what the BBC has referred to as 'India's messy plethora of indirect taxes'. The mess gives rise to a labyrinth of different rates that the administration must deal with for the final tax calculation, turning it into an expensive and ungainly affair. With hidden nooks and crannies and the business-unfriendly phenomenon of 'cascading' taxes, repeatedly levied on the same product as it passes through all the stages that lie between the raw material and what the consumer buys, a complicated taxation system provides fertile ground for tax evasion (some might refer to it as 'terrorism') by manufacturers and traders and higher prices for consumers.
The GST is designed to address these distortions. Streamlining exemptions, unifying 'goods' and 'services' so that the latter can be taxed by the State as well, and applying the rate universally will widen the country's tax base, ease procedure and increase compliance and revenues.
Implementation: Constitutional Amendment, GST Council, GST Network
Understandably, an overhaul of this scale is a gigantic proposal, as has also been discussed at length. To begin with, pursuant to the fact that it alters the division of taxation powers between the Centre and State set down in the Constitution, it requires no less than a Constitutional Amendment passed in the Lok Sabha and the Rajya Sabha by a special majority and ratified by at least half the State legislatures (i.e. 15). Both hurdles have been crossed.
The next step is the constitution of the GST Council, to be chaired by the Union Finance Minister and comprised of the Union Minister of State for Finance and the Finance or Revenue Ministers of all the States and Union Territories. The Council is empowered to make decisions on the rates, exemptions and special provisions of the new tax system, which involves adding taxes above and beyond the ones mentioned in the draft Bill and setting the lower limit of turnover for a business to come under the GST framework. Without such a threshold in place, small industries would be exposed to the same rate of taxation as larger ones, a kind of business foeticide.
Decisions will be considered binding on the strength of a three-fourths majority subject to a quorum of half the members of the Council. The voting pattern is weighted in favour of the States: two-third weightage goes to them and only one-third to the Centre. This is because the GST relates only to indirect taxes that are included in the cost of a trade or an exchange; it does not cover the taxes that are paid directly to the government, like income tax, corporate tax, wealth tax and capital gains tax, all levied and collected by the Centre. Leaving the bulk of the Centre's revenue earnings untouched, it thus disproportionately affects the States.
The United States, which itself does not have a VAT, the IMF and the World Bank have been instrumental in popularising [VAT], which is unsurprising given that reducing taxes on trade is integral to the neoliberal project
Needless to say, the administrative machinery finds itself on the cusp of a sea change in procedure. This large-scale exercise in simplification will be enabled by the GST Network, a non-profit private company set up in 2013 on the basis of the 'IT Strategy for GST' report. The report was published in 2010 by an Empowered Group on IT Infrastructure on GST under the chairmanship of Nandan Nilekani. As per its recommendations, the GST Network will set up and manage a platform on which all traders will register and file their tax returns electronically, government authorities and banks will process digitised documents and the revenue will be transferred to the government. A software-based solution is absolutely essential for transparency and smoothness in a system that must, for instance, allow for manufacturers and traders nationwide to claim input tax credit for the CGST (the tax paid by them for the purchase of their inputs must be deducted from the tax they pay on the sale of their output to avoid the cascading effect of the same tax being levied repeatedly on a good). On April 1 this year, the Finance Ministry approved the formation of a Steering Committee to 'monitor the progress of IT preparedness of GSTN/CBEC/Tax authorities, finalisation of reports of all the Sub-Committees constituted on different aspects relating to the mechanics of GST and drafting of CGST, IGST and SGST laws/rules'.
Some Exceptions to Remain
While all of that sounds perfectly copacetic, the need for something like the turnover threshold for small industries mentioned above hints at the fact that not all goods and enterprises are actually going to fall in line. It is noteworthy that the categories exempted in the draft Bill are some of the highest revenue earners across the board: alcoholic drinks, electricity, real estate and petroleum products will remain outside the purview of GST for the time being. This is a vast assortment, given that petroleum is an intermediary in innumerable everyday commodities. In an interview with CNBC-TV18, Chief Economic Adviser Arvind Subramanian said, '[A]bout 54 percent of the consumer price index basket will be exempt from the GST ... food, essential medicines, these are all tax exempt and that is likely to remain going forward.' He asserted that this largely precluded inflation in commodity prices, although certain sectors would inevitably be affected. For example, tobacco is to be subject to both GST and Central excise duty; the cost of cigarettes can thus be expected to continue accelerating upwards.
Meanwhile, tax exemptions currently in place for small industries and for industrially underdeveloped states must remain in place. If the GST is to be set at a revenue-neutral rate (RNR) that shields individual states from revenue loss after their fiscal autonomy is compromised, the ensuing tax burden will prove heavier for fledgling businesses and businesses in states like Uttarakhand or those of the north-east. It is incumbent upon the Centre to protect their interests.
The Bagchi Reportof 1994 was the foundation for what ultimately took shape in 2005 as the Value-Added Tax, imported with a stamp of approval from countries at the vanguard of the global market. The origins of the VAT lie in post-WWII Western Europe; it was introduced in the French manufacturing sector in 1954 and spread across the continent over the next three decades after it was made a precondition for membership in the European Economic Community. The momentum picked up in the 1980s as it was adopted in other parts of the world, including Africa and Asia. The United States, which itself does not have a VAT, the IMF and the World Bank have been instrumental in popularising it, which is unsurprising given that reducing taxes on trade is integral to the neoliberal project.
How can a tax contribute to the citizenry's purchasing power? By taking from the rich and giving to the poor; this is the basic principle underlying progressive taxation, whereby the wealthy are taxed more to fund state welfare schemes like farmer credit, public education and healthcare. Since 1991, the Indian state has steadily withdrawn from all three
India joined the fray in 1986, when the government introduced MODVAT (which later became CENVAT) on Central excise duty. The basic purpose was the same back then as the GST's today: to solve the problem of cascading taxes, i.e. to pay sales tax on only your contribution (what you add), as part of the supply chain from first input (for e.g. wood) to final output (furniture retail), to the market value of the good. If the rate of sales tax is 10%, a tax of Rs 10 will be levied on the sale of a good worth Rs 100 and you will buy it at Rs 110. If you then process that good and raise its value to Rs 160, your economic contribution is Rs 50; ergo the good will now be taxed Rs 5 and sell at Rs 165. Were this value-addition clause to not exist (as was the case before 2005), your sale would be taxed on its total value of Rs 160 rather than the value you added, meaning that the consumer would have to pay Rs 176 for the good.
It was admitted in the Bagchi Report that the state VAT system would not miraculously address all the failings of a tax regime that it described as 'archaic, irrational, and complex - according to knowledgeable experts, the most complex in the world.' The division of powers in the Constitution held the Centre and State back from creating a broad tax base of all goods and services, but VAT was a step in the direction of a solution. The GST purports to be that solution - so why did it take so long to fructify?
There are, of course, political reasons. Work on the GST model began under the Vajpayee government, culminating in the recommendations of the Kelkar Task Force in 2004, the formation of the empowered comittee that drew up 'A Model and Roadmap for Goods and Services Tax (GST) in India' in 2008, and the introduction in 2011 of the Constitution (115th Amendment) Bill by the UPA government. The Bill was, however, defeated by the BJP, with then-Gujarat CM Narendra Modi leading from the front, which began to look suspicious when they reintroduced it in 2014. But the Constitution (122nd Amendment) Bill was a modified version of the original and now it was the Congress' turn to oppose it.
Reservations: Federalism, Manufacturing, Inflation, Direct Taxes Code
The conditions set by the Congress for acceptance of the Bill were: 1) a Constitutional cap on the GST, preferrably at 18%, was necessary to protect the consumer from high commodity prices, 2) scrapping the 1% levy on inter-state trade that will accrue to the State of origin, because this amounts to a retention of sales tax, and 3) the institution of an Independent Dispute Resolution Mechanism to settle disputes that arise between States in the GST Council, checking the potential for majoritarianism in decision-making.
These conditions touch upon all the main fears arising from the prospect of the GST. The exact rate of the tax is crucial; a high rate would mean an increase in commodity prices and a low one would mean a loss of revenue for the States. The rate, not mentioned in the Bill, will be fixed by the Council, but will the Council adequately represent the interests of all the States? A simple-majority voting pattern could lead to the interests of the few being sacrificed and one cannot ignore the possibility of the will of the ruling party at the Centre being exercised through the one-third weightage given to its votes and the votes of its State governments. The AIADMK, which has staged a number of walkouts over and continues to oppose the Bill, has been pushing for the weightage of the Centre's vote to be reduced to one-fourth of the total votes.
The GST is but a modified VAT, another step in a process that began with the MODVAT … there will also be bigger [reforms] to come, since it is still fraught with exemptions. … [T]he pattern it emphasises, of the Indian state's commitment to private enterprise to the negation of social welfare, is but an extension of the Faustian pact signed in July 1991
Tamil Nadu's stance is not mere petulance. It is a demand for the federal division of powers to be respected from the leading manufacturing state in the country and reflects legitimate concerns about a situation in which it stands to lose revenue and, by extension, the capacity to incentivise industry within its borders. To alleviate these fears, the draft Bill provides for the option of the loss-incurring States being compensated by the Centre for a period of 5 years. Arriving at a revenue neutral rate is also desirable. However, none of these rates or amounts have actually been finalised yet; the prevailing uncertainty does not instil confidence. In a country where the State governements are responsible for all major governance roles, their right to make independent decisions about how to raise money seems only fair.
The counter is that the GST will have an overall positive impact on business in the country, making taxation less of a headache, reducing the average tax burden by increasing the tax base, lowering production and commodity costs and making Indian goods more competitive internationally. Union Finance Minister Arun Jaitley has projected a possible boost of 1-2% to India's GDP. But these are speculative figures, contingent first and foremost upon the rates. The rhetoric of growth can be misleading when it suggests that a better environment for producers and traders is its lynchpin; in India, supply is not the problem, demand is. What is produced must be bought for there to be growth, but the per capita consumption capacity of a poor country cannot logically be high. And this brings us to the most 'signficant' oversight of the entire GST discourse: apart from the possibility that the prices of some commodities will fall (again, depending on rates), it does nothing to improve the average consumer's purchasing power. It is designed to benefit business; indirect taxes necessarily transfer the burden of taxation from the producer to the consumer. They are inherently regressive.
How can a tax contribute to the citizenry's purchasing power? By taking from the rich and giving to the poor; this is the basic principle underlying progressive taxation, whereby the wealthy are taxed more to fund state welfare schemes like farmer credit, public education and healthcare. Since 1991, the Indian state has steadily withdrawn from all three, making way for greater private investment, motivated by the pursuit of happiness as profit. To illustrate, nearly three-fourths of the expenditure on health in India is from the private sector, while the government's expenditure on public health has been hovering around 1% of the GDP for two decades in a country where medical bills are a prime cause of indebtedness among the poor. But this, too, is very much a neoliberal imperative; reduction in public health expenditure, a goal explicitly stated in the National Health Policy of 2015, is a cornerstone of the Bretton Woods makeover peddled by the IMF and the World Bank.
Meanwhile, the Finance Minister has announced, as Jaitley did earlier this year, a plan to reduce the corporate tax rate from 30% to 25% over the next four years. Government data on income tax over the last 16 years, also released a couple of months back, shows that only an infinitesimal 1% of India's population paid it in 2014-15. The share of direct taxes has fallen from 60.78% of total taxes in 2009-10 to 56.16% in 2014-2015, of which 53% is paid by Maharashtra and Delhi.
It is baffling that none of the attention lavished upon black money treasure hunts and indirect tax reform is reserved for the gaping income tax hole that reeks of non-compliance. For the base to widen and monitoring to improve, direct taxes need to be shared with the states as well, but there are no discussions on direct tax reform on the horizon, especially not after Jaitley effectively buried the topic in December 2014 by declaring that the Direct Taxes Code had lapsed with the dissolution of the of the 15th Lok Sabha. The DTC, drafted to replace the Indian Income Tax Act of 1961 and recommended for adoption by the Standing Committee on Finance after it was scrapped in last year's budget, is aimed at bringing all direct taxes under a single code, prescribing rates such that they can be changed only by an Amendment rather than having them set in on a year-by-year basis, and basically increasing compliance and the tax-to-GDP ratio.
At a certain level, realising that the GST is but a modified VAT, another step in a process that began with the MODVAT, tempers some of the hyperbole about it being the biggest reform yet; not only has it been in the making for 30 years, but there will also be bigger ones to come, since it is still fraught with exemptions. At another, the pattern it emphasises, of the Indian state's commitment to private enterprise to the negation of social welfare, is but an extension of the Faustian pact signed in July 1991, an inevitable stage of an unfolding event. It could well be the biggest tax reform in independent India, but that is only because equally crucial ones are stalled. It also does nothing to change the lopsided, top-heavy and unsustainable narrative of growth that the Indian economy is wedded to, by the logic of which the share of indirect taxes paid by everyday consumers is increasing while the share of direct taxes on the income, wealth and property of the rich is falling.
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News & Insights »
Insights »
Investing Ideas »
James Glassman's 10 stock market picks for 2021
Chipmaker Intel, down nearly 19% in the past year, looks like an unusual tech bargain.
By James K. Glassman,
Stocks for 2021
Alibaba Group Holding BABA
Castle Biosciences CSTL
IEC Electronics IEC
Intel INTC
Microsoft MSFT
Oneok OKE
PayPal Holdings PYPL
PetMed Express PETS
UOL Group UOLGY
Upland Software UPLD
Source: Kiplinger
Since 1993, I have offered an annual list of 10 stocks. Nine are culled from the choices of experts I trust, and I include one of my own. For the fifth year in a row, those annual selections beat the S&P 500 index (.SPX). This kind of streak isn't supposed to happen, and readers should be warned that there's no guarantee it will continue. Still, allow me to celebrate a bit. The 2020 results again illustrate the importance of diversification. Four of the 10 stocks fell in value (including one that went bankrupt), but five rose more than 25% each (including two that more than doubled). Overall, my selections returned an average of 28.8% over the past 12 months, compared with 16.3% for the S&P 500. (Prices and returns are as of November 6.)
Once again, Terry Tillman, an analyst with Truist Securities (formerly SunTrust Robinson Humphrey), came through big-time. My annual selections from Tillman's "buy" recommendations have beaten the S&P now for nine years in a row. His 2020 choice, Okta (OKTA), returned a whopping 115.5%. For 2021, I like his choice of Upland Software (UPLD), based in Austin, Texas, which offers digital tools for companies to manage their customer base. This small-cap stock is risky. Profits are still elusive, but Upland has more than 10,000 customers, and revenues rose in the most recent quarter by 35% over the same period last year.
The other huge winner in 2020 was Nvidia (NVDA), maker of microprocessors for applications such as artificial intelligence and PC gaming. Returning 180.9%, it was a standout in the portfolio of another regular on my list, Jerome Dodson of Parnassus Endeavor (PARWX). Dodson, a value maven, has lately been scooping up shares of another chipmaker, Intel (INTC), which moved in the opposite direction of Nvidia in the past year, falling 18.9%. Intel looks like an unusual tech bargain, with a price-earnings ratio of 10 and a 2.9% dividend yield.
In September, Will Danoff celebrated 30 years managing Fidelity Contrafund (FCNTX). His recent performance has not been spotless. The fund, with $125 billion in assets, has failed to beat its large-company benchmark in two of the past five years. But I am not counting Danoff out. His long-term record is what counts, and it is brilliant. For example, Danoff bought PayPal Holdings (PYPL), the digital payment company, in 2015, the year it was spun off from eBay (EBAY). Since then, the stock price has more than quintupled, but Danoff is not deterred. He bought more in 2020. I consider PayPal a great bet for 2021 and beyond.
Among the hundreds of stocks analyzed by Value Line Investment Survey, very few are awarded a top ranking in each of three categories: timeliness, safety and financial strength. One is Microsoft (MSFT), the world's largest software maker. Microsoft's earnings were in a rut between 2011 and 2017, but since then, they have nearly doubled. A big reason is cloud computing, which has become the firm's largest source of revenues. Value Line forecasts Microsoft's earnings to increase by an average of 15% for the next five years—nearly double the rate of the past five. And the stock yields 1.0%.
According to the Hulbert Financial Digest, a newsletter that keeps track of the performance of financial newsletters, Nate's Notes has one of the best records for the most recent 12-month period, with a model portfolio that has returned 69.3%. One of editor Nate Pile's favorites is PetMed Express (PETS), a pet pharmacy. Nate writes that he is "optimistic that we will do well for ourselves over the long haul by continuing to patiently build a position."
Small-company stocks have been out of favor for at least six years, but, as I noted recently, there are still gems to mine. Dan Abramowitz, whose Rockville, Md., firm Hillson Financial Management specializes in such stocks, found a major winner last year in Chemours (CC), a maker of refrigerants and other chemicals that returned 25.7%. For 2021, he likes IEC Electronics (IEC), with a market capitalization (shares outstanding times price) of just $102 million. IEC specializes in devices for the medical and defense sectors, and business has been booming. Abramowitz says he expects "some moderation in growth rates," but earnings should rise by double digits, and the price is right. Based on Abramowitz's earnings forecast for the year ahead, shares trade at a P/E of 13, and profits "could surprise to the upside." IEC is also a potential takeover target.
Staying on the subject of small caps, I have been looking closely at the portfolio of Wasatch Ultra Growth (WAMCX), a fund bucking the trend by returning an incredible annual average of 26.6% over the past five years. Wasatch is making a big bet on health care. It has been adding to its holdings of Castle Biosciences (CSTL), a company headquartered outside Houston that has developed proprietary tests for skin and eye cancers. Castle shares began trading only a year and a half ago and have since doubled.
Chinese stocks have generally done well this year, but not my 2020 selection, Trip.com Group (TCOM), a top holding of my favorite Asian stock mutual fund, Matthews China (MCHFX). Trip.com suffered as travel slowed with COVID-19, and the stock was a loser. I still like it, but in 2020, Matthews took a big, new stake in Alibaba Group Holding (BABA), the global e-commerce giant, making it the fund's second-largest holding. Alibaba is booming: Revenues have more than tripled in three years. The stock is booming, too, but there's room to run.
With the exception of single-family houses in the suburbs, real estate has been devastated by COVID. No wonder Schwab Global Real Estate (SWASX), which had performed well for a decade, took a dive in 2020. But for brave souls, now is the time to get back into commercial property, and a good choice is the fund's third-largest holding, UOL Group (UOLGY). The Singapore-based company invests in property there, plus it owns residential and office buildings and hotels in the U.K., the U.S., China and Australia. Singapore may be the best-run country on earth, and if political turmoil and epidemics continue, it will become even more attractive. UOL shares, down one-third from their high, are attractively priced, and at last report the company had $800 million in cash to ride out the storm.
Now it can be revealed that the company that filed for bankruptcy protection, Diamond Offshore Drilling (DOFSQ), was my personal pick for 2020. It currently trades at 17 cents a share, a victim of the crash in oil prices. So, naturally, my choice for 2021 is another energy firm: Oneok (OKE), the 114-year-old Tulsa natural gas refining and pipeline company. Oneok has had problems this year, but they were not nearly as devastating as those of exploration firms like Diamond, and things are looking up. Oneok kept its generous dividend intact in its October 30 payout, and earnings for the most recent quarter rose 14% compared with the same period last year. But the stock has fallen by more than half during the past 12 months. You can see why I am enticed.
I'll end with my annual warnings: These 10 stocks vary by size and industry, but they are not meant to be a diversified portfolio. I expect they will beat the market in the year ahead, but I do not advise holding shares for less than five years, so consider these long-term investments. And most of all: I am just offering suggestions here. The choices are yours.
Of the stocks mentioned in this column, James K. Glassman owns Microsoft and Oneok.
For more news you can use to help guide your financial life, visit our Insights page.
© 2020 The Kiplinger Washington Editors, Inc.
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This post categorized under Rings and posted on May 2nd, 2018.
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Our Reindeer Christmas Personalised Apron is the perfect festive gift for the chef in your life.
The beautiful design takes a traditional Reindeer motif and lets you add a special message over two lines of text (18 characters per line including spaces).
Available in either cream or black, all of our Christmas Personalised Aprons are made from high-quality cotton and come in one size that fits most adults.


The Commonwealth Honors Program at BCC offers intellectually challenging experiences to highly motivated and gifted students in every discipline. It allows students to customize their experience in the Honors Program to their own individual needs and desires. The honors student works one-on-one with dedicated faculty members crafting intellectually stimulating experiences appropriate for the individual student. This independent work and the experience of one-on-one work with a faculty member will better prepare the honors student to continue his or her education at a four-year institution. The Honors Program also engages students in activities that will encourage them to become independent thinkers and lifelong learners.
Cooperative Education combines classroom learning and work-based learning related to the student's field of study. Students enroll in classes, work at their co-op jobs at least 15 hours per week, and earn 3 credits for their work. Students may also participate in co-op in the summer. To enroll in co-op, students must be at the sophomore level and participate in a weekly co-op seminar.
The Cooperative Education office will help students find appropriate positions. Those currently working in a job related to their program of study may apply to convert that job to a co-op work experience. Each co-op student and his/her faculty advisor and employer will develop a learning agreement with specific objectives to assess the student's performance on co-op. This agreement will relate classroom theory and personal career goals to the co-op experience.
The Service-Learning program at BCC offers students a unique opportunity to combine classroom theory in any discipline with community practice in a non-profit agency and, at the same time, to develop a sense of social responsibility. While some community colleges require a minimum of 20 hours per service-learning experience over a semester, BCC requires a minimum of 10 hours.
Along with performing the service itself, students complete one or more reflective exercises chosen by their instructor to enhance understanding of course content, appreciation of the discipline, and sense of civic engagement. Some BCC faculty incorporate service-learning into their syllabi as a requirement; others offer it as an option.
If a student has a particular service-learning experience in mind but cannot find a course for it, s/he may be able to do it via Contract Learning. Many four-year colleges and universities require or strongly encourage service-learning, and prospective employers also look favorably on service-learning and other experiential learning activities.
Students who successfully complete service-learning will receive recognition of the activity on their academic transcripts by the notation "Service-Learning Component Course" following the course title and grade.
For students who want to investigate personal academic interests or pursue more experimental methods of learning, the College offers a flexible credit format where students can create part of their own study program. Advisors work with the student to determine plans, identify appropriate resource people, and write a learning contract. The contract includes the student's goals, how and when s/he intends to accomplish them, and how that work will be evaluated. The credits earned are determined by the work proposed and may not total more than one-eighth of total credit hours required for graduation.
Students register with the Enrollment Center. Tuition is based on the number of credits determined through the learning contract. Proposals must be signed by the student, the advisor, the appropriate divisional dean, and the associate vice president of Academic Affairs. Credit will be awarded only if approval is granted before the student starts the project.


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Stark Ridge () is a narrow ridge that extends from the east part of Hunt Mountain, Churchill Mountains, and trends north for 11 nautical miles (20 km) to the sharp north-northeast turn in Starshot Glacier. Several summits rise from the ridge which separates Sivjee Glacier and Mansergh Snowfield. Named by Advisory Committee on Antarctic Names (US-ACAN) after Antony A. Stark, Smithsonian Astrophysical Observatory, Cambridge, MA; United States Antarctic Program (USAP) principal investigator for the Antarctic submillimeter telescope and remote observatory at the South Pole, 1991–2002.

Ridges of Oates Land


Yes, yes and YES! I was reading up on PRT Josh when I was looking into the "Aerotropolis" idea, ie cities being built around their airports (much like SJ in relation to SJC). The current proposal (or idea) to implement PRT to service SJC from Caltrain/Santa Clara, N1 light-rail and perhaps Diridon Station is right on point! I'd even go as far as proposing PRT for the W. San Carlos/Stevens Creek corridor to connect Diridon Station, Valley Fair/Santana Row and the proposed Apple HQ/Cupertino. Magnetic PRT; now we're talking! FYI, check out YouTube video of the PRT system now in place at Heathrow Airport/UK...very cool!
The City's study determined that the requirements for the SJC-Area Automated Transit Nertwork (aka PRT) system were far beyond any ATN system that had been built to date. Without being able to independently verify that suppliers could deliver on their promise, the City was not ready to build the system. However, the City continues to believe ATNs have enormous potential and is working with others to try to advance the technology and industry in the U.S.


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Acrotocepheus grandis är en kvalsterart som beskrevs av Sandór Mahunka 1973. Acrotocepheus grandis ingår i släktet Acrotocepheus och familjen Otocepheidae. Inga underarter finns listade i Catalogue of Life.

Källor

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        <module>wicket-utils</module>
        <module>singular-support</module>
        <module>singular-schedule</module>
    </modules>

    <build>
        <plugins>
            <plugin>
                <groupId>org.apache.maven.plugins</groupId>
                <artifactId>maven-resources-plugin</artifactId>
                <version>2.4</version>
            </plugin>
        </plugins>
        <sourceDirectory>src/main/java</sourceDirectory>
        <resources>
            <resource>
                <directory>src/main/resources</directory>
                <filtering>true</filtering>
            </resource>
            <resource>
                <filtering>false</filtering>
                <directory>src/main/java</directory>
                <includes>
                    <include>**/*.wsdl</include>
                </includes>
                <excludes>
                    <exclude>**/*.java</exclude>
                </excludes>
            </resource>
        </resources>
    </build>

</project>

redpajama_set_name: RedPajamaGithub


text:
package org.ovirt.engine.core.dao;

import org.hibernate.criterion.Restrictions;

import org.ovirt.engine.core.common.businessentities.VdcOption;

public class VdcOptionDAOHibernateImpl extends BaseDAOHibernateImpl<VdcOption, Integer> implements VdcOptionDAO {
    public VdcOptionDAOHibernateImpl() {
        super(VdcOption.class);
    }

    @Override
    public VdcOption getByNameAndVersion(String name, String version) {
        return findOneByCriteria(Restrictions.eq("name", name),
                Restrictions.eq("version", version));
    }

    @Override
    public VdcOption get(int id) {
        return super.get(Integer.valueOf(id));
    }

    @Override
    public void remove(int id) {
        super.remove(Integer.valueOf(id));
    }

}