Agawam resident Paige Anderson was diagnosed with membranous nephropathy, a serious kidney disorder, when she was just 16 years old. Over the years, kidney complications indicated that she would need a transplant, or live the rest of her life on dialysis. Her long-time friend, Jason Weaver, volunteered to donate one of his kidneys to help Paige, whenever it became necessary.
That day came about a year ago, when Paige started feeling very fatigued. Tests confirmed Paige needed a transplant, so she turned to Jason. Unfortunately, after a closer review, doctors determined Jason was not enough of a match for Paige. He was not able to donate, leaving everyone involved disappointed and scared.
However, thanks to the National Kidney Paired Donation Pilot Program, all hope wasn't lost. As part of the program, Jason donated his kidney to a compatible recipient and, in return, Paige received a kidney from a donor in New York State.
March is National Kidney Month, a time to raise awareness about the prevention and early detection of kidney disease.
Nearly two months after surgery these close friends are helping spread the word about the National Donor Exchange Program and celebrating a successful transplant surgery at Baystate Medical Center.


This is a question we have been asked thousands of times. And unfortunately the truth is that, more than likely, your multivitamin pill is probably not doing you much good at all. There, we said it. It may be difficult to accept at first, but you don't have to stress out about it. After all, there is a solution.
But, before revealing the solution, we must identify the problem. So, what makes a multivitamin pill a waste of money?
Is it due to poor absorption?
Are the beneficial quantities of each vitamin and mineral not included?
Do the poor formulations not take into consideration the numerous competitions for receptor sites in the body?
The answer is – all of the above.
However, in this article we will focus only on 5 of most common absorption issues and how they hinder the delivery of the multivitamins benefits.
Click here to learn more about the additional factors by watching our free 3-part video series.
In order for your body to utilize vitamins and minerals they must be released into the body in a timely manner—meaning the pills must disintegrate quickly. However, a recent study examined forty-nine well-known commercially available multivitamins that were in either tablet (pill) or capsule form to determine if they could release their contained micronutrients within a twenty-minute time period—the time necessary for potential absorption. The results showed that out of the forty-nine multivitamins studied, twenty-five (or 51 percent) did not disintegrate.
Many supplements contain excipients, binders, fillers, and flow agents, that can be used to either make the ingredients stick together, bulk products up to a convenient size, or allow formulas to run smoothly through manufacturers' machines. These can contribute to the poor disintegration rates for tablets (pills) and capsules.
Have you noticed that some multivitamin tablets are shiny? That's because some companies coat their multivitamins with shellac, wax, and hydroxypropylmethylcellulose, which keeps the moisture out so they will have a longer shelf life. While this may be good for the vitamin company's bottom line, it is not good for you. These coatings can decrease the solubility of a multivitamin tablet or capsule, reducing its ability to readily disintegrate.
According to a Harris poll, 40% of the population has a hard time swallowing pills. The study reported that these individuals find swallowing pills so difficult that many delay, skip, or discontinue taking the pills or capsules altogether. This means that even if the micronutrients in the pill or capsule could be absorbed, you can't get benefit from something you stop taking.
Additionally, individuals with specific conditions such as irritable bowel syndrome, hiatal hernias, diverticulitis, and those who have undergone bariatric surgery also have particular difficulty when taking their supplements in a pill or capsule form.
In fact in a recent study published in Circulation: Cardiovascular Quality and Outcomes, a journal of the American Heart Association, researchers surveyed 1,000 people on what they would be willing to give up to avoid taking a daily pill—one without any cost or side effects—to protect heart health.
More than 20 percent said they would pay $1,000 or more; around 3 percent said they'd pay up to $25,000.
Around 38 percent of respondents said they'd be willing to gamble some risk of immediate death; around 29 percent of the people surveyed said they'd accept a small (lower than 1 percent) risk, while 9 percent of them said they'd accept a one-in-10 chance of immediate death.
When the question changed from risk of death to certain death, around 30 percent said they would trade at least a week off their lives, and 8 percent were willing to give up a full two years.
The Circulation study adds a little more nuance to what's already been identified as a major problem: Not only do people dislike taking pills, but they're also pretty bad at it.
Would you believe that some manufacturers add sweeteners to pills to make them more appetizing? It's true. And it is even worse in many chewable, gummy and liquid vitamins on the market. Not only are these commonly genetically modified sweeteners causing insulin spikes leading to weight gain, but they block micronutrients from being absorbed into the body as well. High fructose corn syrup contributes to deficiencies in chromium, magnesium, zinc, and copper, while sugar blocks the absorption of vitamin C, calcium and magnesium.
Taking a multivitamin delivered in a liquid form all but ensures micronutrient absorption. According to the American Pharmaceutical Association textbook, "A drug dissolved in an aqueous [liquid] solution is in the most bioavailable [absorbable] form. Since the drug is already in solution, no dissolution [disintegration] step is necessary before systemic absorption occurs." However, some micronutrients can degrade others when kept in a liquid state, therefor a powdered formula is preferable.
Make sure to avoid products that contain sugar, corn syrup, binders, fillers, excipients, artificial colors and preservatives (BHA/BHT).
Step Three: Delve in Deeper.
We believe that taking a multivitamin is the best insurance policy to fill the gap from where your high–quality diet leaves off and micronutrient sufficiency is met. But, as you saw there are numerous absorption problems with the majority on the market…and the absorption is only the tip of the iceberg.
Click here to watch our FREE 3-part video series and to download your free worksheet examining over 30 more reasons your vitamin or mineral supplement may not be working!


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PowerPC 970GX Reference?
Tuesday March 8, 2005 3:23 am PST by Arnold Kim
A developer article on IBM's website was noted to have a reference to a yet-unreleased processor referred to as the PowerPC 970GX.
"The only processors currently supporting AltiVec are the G4 and G5. The G4 (including model numbers 7400 and 7410) and G4+ (7450 and 7455) processors are made by Motorola. (There are more models than just the ones listed here, but these are the most widely discussed.) The G5 chips include the IBM 970, 970FX, and 970GX; these are essentially POWER4 cores with an AltiVec unit bolted on."
The reference has since been removed from IBM's site. Information on the 970GX was first leaked back in November 2004. It was described with a larger L2 cache, 3GHz speeds, and an expected ship date in early 2005.
Update: The page linked above has been modified with the following editor's note:
"Our apologies!
The original version of this article contained an erroneous reference to a "970GX." We apologize for any confusion this may have caused.
--Editors

redpajama_set_name: RedPajamaCommonCrawl


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Dutch employers want privacy law changes, to test staff for alcohol and drugs
The two main Dutch employers organisations VNO-NCW and MKB-Nederland have called for changes to the privacy laws to allow companies working with chemicals and radioactive products to test staff for drink and drugs.
They say employers in sectors where public safety is an issue should be able to test staff. 'What if a drunken worker makes a mistake, causing an explosion and the release of toxic chemicals?' the VNO-NCW said in a statement.
Such tests are currently banned in law because the legislation does not explicitly allow them. Pilots and train drivers can be tested for substance abuse because this is specifically allowed in law.
Employers also want greater powers to question workers who are off work sick about their health issues during the first six weeks. Currently, questioning about what workers can do – such as sit, stand or concentrate – is restricted to medical staff. This, employers argue, is adding bureaucracy to the reintegration process.
In addition, they want more details about the health of people employed through staffing agencies under schemes to get the handicapped or long-term unemployed back into work.
They argue such information is pertinent to the type of work people can do by, for example, preventing someone with autism being employed by a call centre.


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1. Lucas, Wilma, The Haas Family, 1992. (Jonesboro, Indiana: Author, 1992; Bk3397/Doc3186.pdf, pg 27..
2. 1840 US Census, Lewisburg, Preble County, Ohio. Original Data: NARA, M704, Roll 421, page 146. Line 16, Jesse Piles. www.ancestry.com, accessed11 May 2008. Acc001109/ Doc0757.pdf.
3. City Directory, Dayton, Ohio, 1892, page 616, lines 29-33. Database Online "U.S. City Directories". www.ancestry.com, accessed 1 Feb 2012. Acc002055/Ph9358.jpg.
4. Anita Short, Preble County, Ohio Common Pleas Court Records 1810-1850 (Baltimore, MD: Genealogical Publishing Co, 1995, www.ancestry.com. Bk3083/ Doc4235.pdf), page 116.
5. Lucas, Wilma, The Haas Family, 1992. (Jonesboro, Indiana: Author, 1992; Bk3397/Doc3186.pdf, pg 27..
6. Lucas, Wilma, The Haas Family, 1992. (Jonesboro, Indiana: Author, 1992; Bk3397/Doc3186.pdf, pg 27..
7. City Directory, Dayton, Ohio, 1892, page 616, lines 29-33. Database Online "U.S. City Directories". www.ancestry.com, accessed 1 Feb 2012. Acc002055/Ph9358.jpg.


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23 May Flotsam & Jetsam
Posted at 19:04h in operatic & interdisciplinary, works	by	julietpalmerca
interdisciplinary performance for mezzo-soprano, piano & dancer [50'] 2001.
Funders: The Toronto Arts Council, Ontario Arts Council, Laidlaw Foundation and the Canada Council for the Arts
Premiere: Vilma Vitols, Ya-wen Wang, Susan Macpherson, Open Ears Festival, Kitchener, Canada, May 6, 2001.
Credits: music & concept Juliet Palmer, choreography Bill James, lighting Paul Mathiesen, costume Evelyn von Michalofski, video Nick de Pencier, set design Juliet Palmer, Paul Mathiesen & Evelyn von Michalofski.
Additional credits: Am Meer (1828) for voice and piano — Franz Schubert; Venus of the South Seas (1924) starring Annette Kellerman — dir. James R. Sullivan; excerpts from How To Swim (1918) — Annette Kellerman; recorded voice: Gladys Boyce.
Program note:
As a teenager in the 1920s, my grandmother Gladys played piano for silent films in the remote New Zealand town of Takaka. She still recalls a film which was shot nearby at Pohara beach. Although Glad has never seen the film, I found out later that it was the underwater spectacular Venus of the South Seas, starring Australian diver Annette Kellerman. A trained classical musician, Kellerman's stage performances combined piano, violin and vocal recitals, along with high-diving and underwater stunts.
Flotsam & Jetsam weaves together memories of my grandmother with the fantastical watery world of Annette Kellerman. This performance is dedicated to my grandmother, Gladys Boyce.


Jessica Brettle makes her National Theatre of Scotland debut. Previous theater design credits include: Roadkill, Love's Time's Beggar (Ankur Productions); Mish Gorecki Goes Missing, Defender of the Faith, A Perfect Analysis Given by a Parrot, Suddenly Last Summer (Tron Theatre, Glasgow); The Government Inspector (Communicado); The Lasses O, Ragged Lion (Rowan Tree); Can We Live with You? (Lung Ha); The Other, Martial Dance, The Wizard of Oz (Macrobert, Stirling); The Glass Menagerie (Royal Lyceum, Edinburgh); Ae Fond Kiss, The Price of a Fish Supper, Excuse My Dust (Òran Mòr); Into the Woods, After Juliet, A Midsummer Night's Dream, The Chrysalids (Royal Lyceum Youth Theatre); City Madam, The Front Page, Krapp's Last Tape (Bristol Old Vic); Fierce (Grid Iron); and A Piece of Cake (Wee Stories). Ms. Brettle graduated from the Bristol Old Vic Theatre School in 2005.


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Five for Friday: Logistics
Industry › Traffic & logistics › Society › Five for Friday
Finnish logistics expertise is improving operations around the world.
Finland has developed some innovative solutions to improve the efficiency of the logistics industry and is well on its way to becoming a game-changer in the field.
The modern logistics sector is facing new challenges and opportunities stemming from digitalisation, automation and rapidly changing global trends in cargo transport and goods delivery.
Let's take a closer look at what Finnish logistics professionals have to offer to move things forward, literally.
Finnair Cargo
Opened in early 2018, Finnair's COOL Nordic Cargo Hub at Helsinki Airport is one of the world's most state-of-the-art air cargo terminals and a global leader in temperature-controlled logistics.
With over 700 000 kilos of goods carried daily, the new hub is particularly recognised for handling delicate cargo, such as pharmaceuticals and seafood. This is thanks to digital temperature sensors and geolocation technology.
Finnair Cargo maintains a competitive edge through its innovative technical expertise, coupled with Finland's strategic geographical position as a gateway to Asia. But bigger global changes are already in the air.
"I'm 100 per cent sure there will be a disruption of the industry soon. […] There will be significant change," anticipated Janne Tarvainen, the managing director at Finnair Cargo at the time. "We should be prepared for the future. The disruption is coming. We want to be part of that."
ConFoot
Can handling a 30-tonne shipping container be a one-person job? Absolutely! This logistics company offers an easy, cost-effective and user-friendly way to enhance shipping container logistics with its detachable, portable legs for containers to stay on.
"The idea is that anyone driving a truck can attach the legs to a container alone, by lowering [the container] onto the legs [using the truck's air-suspension], and drive the truck away," explained global sales manager Sami Seppänen. "The legs are very easy to use, and no investment in training is required."
The innovative yet simple product is popular with customers across Europe, including Ikea and the Finnish Defence Forces, and the company is planning to set foot outside Europe, notably in the US.
Conexbird
This innovative specialist has been helping shipping businesses and cargo owners to prevent cargo losses with its patented vibration-based technology since 2016.
Using an electronic hammer which gently knocks on container walls, Conexbird's innovation can be used to gather and analyse data on any container and its cargo without the need for expensive X-ray machines.
"We have sensors measuring how the sound vibrates," explained business development officer Niko Polvinen. "Then we let our AI collect the data and analyse, for example, whether the lashing has changed since the last knock."
Building on the industry's latest development towards automated harbours and ships, Conexbird is aiming to develop a safer and more environmentally friendly logistics chain.
"We want to be part of creating the logistics chain of the future," Polvinen stated.
Port of Helsinki
The Port of Helsinki is always full of hustle and bustle. The year of 2018, however, was particularly busy for Finland's main port and ended with heavy passenger traffic and record-breaking numbers in cargo traffic.
A total of 12.1 million international passengers passed through the Port of Helsinki in 2018, making it the busiest international passenger port in Europe, once again. Cargo traffic increased to a new high of 14.7 million tonnes, breaking the previous record from a decade ago.
"We set becoming the most functional port in the world as our vision," stated Ville Haapasaari, CEO of the Port of Helsinki.
Besides functionality, the port also aims at sustainability through green incentives for vessels that take a proactive stance on reducing emissions.
JAMK
The much sought-after Finnish logistics expertise is being shared with China through co-operation between JAMK University of Applied Sciences and Huaiyin Institute of Technology. The value of the eight-year contract between the two educational institutions is estimated at nearly one million euros.
The programme awarded with the EUR-ACE Bachelor quality label offers six training modules on logistics annually and an opportunity for some of the Chinese students to study partially at JAMK.
With its rapid economic development and booming manufacturing sector, China's need for in-depth knowledge of logistics is difficult to overestimate.
"China has already carried out enormous transport infrastructure projects and more are underway both domestically and with neighbouring countries," pointed out Timo Juntunen, JAMK's education export manager.
Text: Zhanna Koiviola
K.Hartwall wins lucrative tender in the UK
Norwegian logistics come to Finland
Record-breaking Port of Helsinki is Europe's busiest


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Nouvelles de L'Académie
The Impact will take part in the Concacaf U13 Champions League
MONTREAL – The Montreal Impact announced on Tuesday that it will participate in the Concacaf U13 Champions League from August 15 to 22, in Toluca, Mexico, with a team composed of players born in 2005 and 2006.
It's the fourth straight year that the Impact takes part in the competition. Eduardo Sebrango's team will be in group A with Juniors Tampico (Mexico), A.D. Liga Deportiva Alajuelense (Costa Rica) and Santa Anna (Salvador).
"The U13 Concacaf tournament is a great opportunity for the group to gain experience in an international competition before our 2018-2019 season begins," said Impact U14 head coach Eduardo Sebrango.
The Impact will start its Champions League tournament on Wednesday, August 15, at 11am, against Santa Anna, followed by a game against Juniors Tampico on August 16 at 9am. Its last group phase game will be against A.D. Liga Deportiva Alajuelense on August 17, at 1pm.
The first two teams of each group will qualify for the quarterfinals.
Toronto FC and Los Angeles FC are the other two MLS clubs in the competition.
Nutrilait Player of the month - February
USSDA returns this weekend
Registration now open for 2020 U14 Qualification Tournament
D.C. United D.C. United
LA Galaxy LA Galaxy
Montreal Montreal
New England Revolution New England
NYCFC NYCFC
NY Red Bulls NY Red Bulls
Real Salt Lake Salt Lake
Sporting KC Sporting KC


Dogs are a great friend to man due to their love and affection. In every common saying, there is always some truth. If you're prepared for a pet, you can really build a great relationship. This article has some tips to follow if you want that great relationship.
A physical is good for you, and a yearly vet trip is good for your dog. Even the best dog owner will find it difficult or impossible to detect the first signs of health troubles, like a tooth infection or arthritic joints. Bringing your dog to the vet each year can help stop these health issues from becoming a huge problem.
Keep a leash on your dog at all times. He can be scared away by some wild animal, or an unforeseen provocation with another dog can result in an unpleasant situation. It is your job to keep your dog safe, and to keep him from harming anyone else or causing anyone problems.
Hugs are good, but kisses should be avoided. Dogs are prone to tartar build up and cavities just like people. Dogs really get into everything, from toilet water to the neighbor's trash. It is folk wisdom that a dog's mouth is cleaner than a humans. This couldn't be farther from the truth.
TIP! It's good to give hugs, but avoid giving kisses. Kissing a dog might seem cute, but they have dirty mouths.
Speak with your vet to determine whether or not certain foods are okay to give to your dog. Different breeds and stages of development might mean that certain brands and types of food cause an upset stomach. Never give your dog any food you are not sure of.
Speak with your vet about how much food should your dog be eating each day. Dog food packages provide guidelines, but they can be wrong for your particular pet and lead to obesity. The vet will know what is best for your pet.
Don't go for the cheap stuff when you buy dog food. Many of the cheapest brands contain additives, preservatives and other things that can compromise the health of your dog. Use an animal advocacy group or some kind of consumer awareness group to see if you can get a list of good foods that are professionally recommended. Your dog will get good benefits from the right kind of food.
Store your prescriptions and over-the-counter medicines in a safe place where your dog cannot get them. Just a few of your pills could literally kill your dog. If your dog happens to get into any such pills, call your veterinarian or animal poison control immediately.
TIP! Make sure to keep prescription drugs out of the reach of your dogs. Getting into those pills could seriously impact your dog's health and even cause death.
Rawhide bones are the best options for your dog. Real bones can chip and splinter, this can cause your dog to choke and wreak havoc on his digestive tract. Also, rawhide is better for the health of your dog's teeth.
Do not try to save money by choosing the cheapest dog food. It is vital to give your dog the best quality food. Quality brands are more expensive but they will significantly increase the life expectancy of your dog.
Instruct your dog clearly about how to walk with a leash. Your dog should walk beside you, not lag behind or run ahead, and should obey the command "heel." Doing this will not only be easier on you, but it will also keep your dog safe. The heel command is crucial for your dog, even if a loose leash walk is being used.
If you decide to adopt a dog from a shelter, you should schedule an appointment with a veterinarian right away. Illness is common in shelters, and your new pet could be at risk or already nursing an ailment. That is why it's important to have a full checkup and a course of vaccinations before you bring your puppy home.
TIP! Schedule a vet appointment before adopting a shelter dog. Dogs in shelters could be sick or may have already been exposed to some viruses.
Avoid matting on your dog's paws by keeping the hair on them trimmed. Before you trim it, use a brush to get it as straight as possible. Go to a professional groomer if you have a hard time doing this yourself.
If you're adding a second dog to your home, try to let your first dog meet the second before bringing it home. Dogs are social animals and may or may not get along. If you are able to find dogs that are compatible you will not be troubled later on.
When you eat snacks, you might be tempted to offer some to the dog. Certain foods are fine, but other are not very good for dogs. Dogs should never be given things such as grapes, chocolate and caffeine. These foods can hurt your dog's health.
Solid leash training is a must for any dog. They should walk by your side, instead of behind or in front of you, and they must respond to "heel." If you walk in this way, you will be sure that your pet is safe so that your walks are more enjoyable. By having your dog understand this command, it will be very helpful for most situations.
TIP! Teach your dog the proper way to walk while on a leash. He should be on your side, not behind or ahead of you, and he should know how to respond when told to "heel.
Dog ownership is not a responsibility you should take up without a lot of careful thought. You can quickly fall deeply in love with a puppy without considering everything that is involved. Take a little bit of time and think over all aspects of having a pet so you're sure that you're able to manage it.
Dogs are fabulous pets. And, the more you know about them, the better you'll feel about the entire relationship. This article has provided you with a great amount of knowledge that will help you have a great life with your dog. The term "man's best friend" will soon apply to your dog!
Some Canine Care Tips For Owners And Buyers.


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The Hidden Deaths Of The COVID Pandemic
By Ethan Taylor on June 24, 2020
BROOMFIELD, Colo. — Sara Wittner had seemingly gotten her life again beneath management. After a December relapse in her battle with drug dependancy, the 32-year-old accomplished a 30-day detox program and began taking a month-to-month injection to dam her cravings for opioids. She was engaged to be married, working for a neighborhood well being affiliation and counseling others about drug dependancy.
Then the COVID-19 pandemic hit.
The virus knocked down all of the helps she had rigorously constructed round her: no extra in-person Narcotics Anonymous conferences, no talks over espresso with a trusted good friend or her dependancy restoration sponsor. As the virus harassed hospitals and clinics, her appointment to get the following month-to-month shot of remedy was moved again from 30 days to 45 days.
As finest her household may reconstruct from the messages on her cellphone, Wittner began utilizing once more on April 12, Easter Sunday, greater than per week after her initially scheduled appointment, when she ought to have gotten her subsequent injection. She couldn't stave off the cravings any longer as she waited for her appointment that coming Friday. She used once more that Tuesday and Wednesday.
"We kind of know her thought process was that 'I can make it. I'll go get my shot tomorrow,'" stated her father, Leon Wittner. "'I've just got to get through this one more day and then I'll be OK.'"
But on Thursday morning, the day earlier than her appointment, her sister Grace Sekera discovered her curled up in mattress at her mother and father' house on this Denver suburb, blood pooling on the suitable aspect of her physique, foam on her lips, nonetheless clutching a syringe. Her father suspects she died of a fentanyl overdose.
However, he stated, what actually killed her was the coronavirus.
"Anybody that is struggling with a substance abuse disorder, anybody that has an alcohol issue and anybody with mental health issues, all of a sudden, whatever safety nets they had for the most part are gone," he stated. "And those are people that are living right on the edge of that razor."
Sara Wittner's dying is only one instance of how sophisticated it's to trace the complete influence of the coronavirus pandemic — and even what ought to be counted. Some individuals who get COVID-19 die of COVID-19. Some individuals who have COVID die of one thing else. And then there are individuals who die due to disruptions created by the pandemic.
While public well being officers try to collect information on how many individuals take a look at optimistic for the coronavirus and the way many individuals die from the an infection, the pandemic has left an untold quantity dying within the shadows, circuitously due to the virus however nonetheless due to it. They are unaccounted for within the official tally, which, as of June 21, has topped 119,000 within the U.S.
But the dearth of quick readability on the numbers of individuals really dying from COVID-19 has some onlookers, starting from conspiracy theorists on Twitter all the way in which to President Donald Trump, claiming the tallies are exaggerated — even earlier than they embrace deaths like Wittner's. That has undermined confidence within the accuracy of the dying toll and made it more durable for public well being officers to implement an infection prevention measures.
Yet specialists are sure {that a} lack of widespread testing, variations in how the reason for dying is recorded, and the financial and social disruption the virus has induced are hiding the complete extent of its dying toll.
How To Count
In the U.S., COVID-19 is a "notifiable disease" — medical doctors, coroners, hospitals and nursing houses should report when encountering somebody who exams optimistic for the an infection, and when an individual who is thought to have the virus dies. That offers an almost real-time surveillance system for well being officers to gauge the place and to what extent outbreaks are occurring. But it's a system designed for pace over accuracy; it would invariably embrace deaths not attributable to the virus in addition to miss deaths that had been.
For instance, an individual identified with COVID-19 who dies in a automobile accident might be included within the information. But somebody who dies of COVID-19 at house is likely to be missed in the event that they had been by no means examined. Nonetheless, the numbers are shut sufficient to function an early-warning system.
"They're really meant to be simple," Colorado state epidemiologist Dr. Rachel Herlihy stated. "They apply these black-and-white criteria to often gray situations. But they are a way for us to systematically collect this data in a simple and rapid fashion."
Before the COVID-19 pandemic hit, Sara Wittner accomplished a 30-day detox program and began taking a month-to-month injection to dam her dependancy cravings. Yet the virus destroyed the help system she had constructed, together with stopping her in-person Narcotics Anonymous conferences and delaying that month-to-month shot of remedy. Wittner died in April, and her dying is only one instance of how sophisticated it's to trace the complete influence of the coronavirus pandemic.
For that purpose, she stated, the numbers don't at all times align with dying certificates information, which takes far more time to evaluate and classify. And even these could be subjective. Death certificates are often accomplished by a physician who was treating that particular person on the time of dying or by health workers or coroners when sufferers die outdoors of a well being care facility. Centers for Disease Control and Prevention pointers enable for medical doctors to attribute a dying to a "presumed" or "probable" COVID an infection within the absence of a optimistic take a look at if the affected person's signs or circumstances warrant it. Those finishing the kinds apply their particular person medical judgment, although, which might result in variations from state to state and even county to county in whether or not a dying is attributed to COVID-19.
Furthermore, it may possibly take weeks, if not months, for the dying certificates information to maneuver up the ladder from county to state to federal businesses, with evaluations for accuracy at every degree, making a lag in these extra official numbers. And they might nonetheless miss many COVID-19 deaths of people that had been by no means examined.
That's why the 2 strategies of counting deaths can yield totally different tallies, main some to conclude that officers are fouling up the numbers. And neither method would seize the quantity of people that died as a result of they didn't search care — and positively will miss oblique deaths like Wittner's the place care was disrupted by the pandemic.
"All those things, unfortunately, are not going to be determined by the death record," says Oscar Alleyne, chief of packages and providers for the National Association of City and County Health Officials.
Using Historical Data To Understand Today's Toll
That's why researchers observe what are generally known as "excess" deaths. The public well being system has been cataloging all deaths on a county-by-county foundation for greater than a century, offering a very good sense of what number of deaths could be anticipated yearly. The variety of deaths above that baseline in 2020 may inform the extent of the pandemic.
For instance, from March 11 to May 2, New York City recorded 32,107 deaths. Laboratories confirmed 13,831 of these had been COVID-19 deaths and medical doctors categorized one other 5,048 of them as possible COVID-19 instances. That's much more deaths than what traditionally occurred within the metropolis. From 2014 by way of 2019, town averaged simply 7,935 deaths throughout that point of 12 months. Yet when taking into consideration the historic deaths to imagine what may happen usually, plus the COVID instances, that also leaves 5,293 deaths not defined on this 12 months's dying toll. Experts imagine that almost all of these deaths might be both immediately or not directly attributable to the pandemic.
City well being officers reported about 200 at-home deaths per day throughout the top of the pandemic, in contrast with a day by day common 35 between 2013 and 2017. Again, specialists imagine that extra is presumably induced both immediately or not directly by the pandemic.
And nationally, a current evaluation of obituaries by the Health Care Cost Institute discovered that, for April, the variety of deaths within the U.S. was operating about 12% increased than the common from 2014 by way of 2019.
"The excess mortality tells the story," stated Dr. Jeremy Faust, an emergency drugs doctor at Brigham and Women's Hospital in Boston. "We can see that COVID is having a historic effect on the number of deaths in our community."
These a number of approaches, nevertheless, have many skeptics crying foul, accusing well being officers of cooking the books to make the pandemic appear worse than it's. In Montana, for instance, a Flathead County well being board member solid doubt over official COVID-19 dying tolls, and Fox News pundit Tucker Carlson questioned the dying fee throughout an April broadcast. That has sowed seeds of doubt. Some social media posts declare {that a} member of the family or good friend died at house of a coronary heart assault however that the reason for dying was inaccurately listed as COVID-19, main some to query the necessity for lockdowns or different precautions.
"For every one of those cases that might be as that person said, there must be dozens of cases where the death was caused by coronavirus and the person wouldn't have died of that heart attack — or wouldn't have died until years later," Faust stated. "At the moment, those anecdotes are the exceptions, not the rule."
At the identical time, the surplus deaths tally would additionally seize instances like Wittner's, the place the same old entry to well being care was disrupted.
A current evaluation from Well Being Trust, a nationwide public well being basis, predicted as many as 75,000 folks may die from suicide, overdose or alcohol abuse, triggered by the uncertainty and unemployment attributable to the pandemic.
"People lose their jobs and they lose their sense of purpose and become despondent, and you sometimes see them lose their lives," stated Benjamin Miller, Well Being's chief technique officer, citing a 2017 research that discovered that for each share level improve in unemployment, opioid overdose deaths elevated 3.6%.
Source: Health Care Cost Institute
Meanwhile, hospitals throughout the nation have seen a drop-off in non-COVID sufferers, together with these with signs of coronary heart assaults or strokes, suggesting many individuals aren't looking for take care of life-threatening circumstances and could also be dying at house. Denver heart specialist Dr. Payal Kohli calls that phenomenon "coronaphobia."
Kohli expects a brand new wave of deaths over the following 12 months from all of the continual diseases that aren't being handled throughout the pandemic.
"You're not necessarily going to see the direct effect of poor diabetes management now, but when you start having kidney dysfunction and other problems in 12 to 18 months, that's the direct result of the pandemic," Kohli stated. "As we're flattening the curve of the pandemic, we're actually steepening all these other curves."
Lessons From Hurricane Maria's Shifting Death Toll
That's what occurred when Hurricane Maria pummeled Puerto Rico in 2017, disrupting regular life and undermining the island's well being system. Initially, the dying toll from the storm was set at 64 folks. But greater than a 12 months later, the official toll was up to date to 2,975, based mostly on an evaluation from George Washington University that factored within the oblique deaths attributable to the storm's disruptions. Even so, a Harvard research calculated the surplus deaths attributable to the hurricane had been possible far increased, topping 4,600.
The numbers grew to become a political sizzling potato, as critics blasted the Trump administration over its response to the hurricane. That prompted the Federal Emergency Management Agency to ask the National Academy of Sciences to check how finest to calculate the complete dying toll from a pure catastrophe. That report is due in July, and those that wrote it at the moment are contemplating how their suggestions apply to the present pandemic — and learn how to keep away from the identical politicization that befell the Hurricane Maria dying toll.
Leon Wittner along with his daughter Sara as a baby. "We kind of know her thought process was that 'I can make it. I'll go get my shot tomorrow. I've just got to get through this one more day and then I'll be OK,'" Leon Wittner says of his 32-year-old daughter's battle to beat her dependancy after COVID-19 started impacting her sobriety helps. Sara Wittner died in April, and Leon Wittner suspects it was from a fentanyl overdose. But he additionally blames the coronavirus pandemic.
"You have some stakeholders who want to downplay things and make it sound like we've had a wonderful response, it all worked beautifully," stated Dr. Matthew Wynia, director of the University of Colorado Center for Bioethics and Humanities and a member of the research committee. "And you've got others who say, 'No, no, no. Look at all the people who were harmed.'"
Calculations for the continued pandemic can be much more sophisticated than for a point-in-time occasion like a hurricane or wildfire. The oblique influence of COVID-19 may final for months, if not years, after the virus stops spreading and the financial system improves.
But Wittner's household is aware of they already need her dying to be counted.
Throughout her highschool years, Sekera dreaded coming into the home earlier than her mother and father got here house for worry of discovering her sister useless. When the pandemic pressured all of them indoors collectively, that worry turned to actuality.
"No little sister should have to go through that. No parent should have to go through that," she stated. "There should be ample resources, especially at a time like this when they're cut off from the world."
Published in Health
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Ethan Taylor
Ethan Taylor was names as the best author in Guru Online News. His father is preschool teacher and mother is housewife. He writes news related to Agriculture, Social Media and technology. Now he is working as an author for Guru Online News.
More posts from Ethan Taylor
Health care workers prepare for possible 'twindemic' this fall — a double whammy of COVID-19 and flu
Paris compulsory face-mask rule comes into force
Stephen Hahn and the terrible, horrible, no good, very bad FDA weekend
Republican Convention, Day 1: A Campaign-Style Trump Speech and More
The ConnectiveRx Non-Commercial Pharmacy: Maximize Your Patient Access Strategy
By Leo Adler on August 29, 2020
From chimp droppings to llama poo, and back again
By Oliver Canaan on August 29, 2020
By Ethan Taylor on August 29, 2020
Farmers Weekly Podcast Episode 22: Fears for EFA land and TB vaccine hope


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Q: What's wrong with my Java code?? (beginner) import java.util.HashMap;

public class Library {

    Library() {
    }

    public void getFinishedBooks(HashMap<String, Boolean> library) {
        if(library.size() < 1)
            System.out.println("Error! Library is empty.");
        else {
            for(String book : library.keySet()); {
                if((library.get(book)) == true)
                    System.out.println(library.get(book));
            }
        }
    }

    public static void main(String[] args) {

        HashMap<String, Boolean> myBooks = new HashMap<String, Boolean>();
        myBooks.put("Road Down the Funnel", true);
        myBooks.put("Rat: A Biology", false);
        myBooks.put("TimeIn", true);
        myBooks.put("3D Food Printing", false);

        Library myLibrary = new Library();
        myLibrary.getFinishedBooks(myBooks);
    }
}

It's a basic library program. I can't seem to find what's causing the error...
Error message: "Error! Cannot find symbol if((library.get(book)) == true)
symbol: variable book
location: class Library

A: Remove the ; in the line
 for(String book : library.keySet())

Its always better to use IDE when you start learning the language. Warnings in the IDE will help you solve the issue quickly.

redpajama_set_name: RedPajamaStackExchange


text:
Q: not able to understand angular directives ng-not-empty-add, ng-valid-parse-add, ng-not-empty-remove following angular directives are added at the time of entering values in the field. Strange thing is, it is not allowing to enter anything in the field and upon inspecting the element this is what it shows
class="form-control input-sm ng-valid ng-empty ng-dirty ng-not-empty-add ng-valid-parse-add ng-not-empty-remove ng-touched" ng-model="testJavaBean.criteria1"
I could easily understand ng-valid, ng-empty, ng-dirty and touched but I am trying to find the meaning of ng-not-empty-add and ng-valid-parse-add ng-not-empty-remove. I did not find any reference on https://docs.angularjs.org
or in any other forums.


In Room 10 we have an abundance of curious minds, constantly thinking of wonderful wonder questions about a range of topics. We sat down as a class and shared our wonders with each other. We discovered that many of us have similar wonders, we wonder about topics such as dinosaurs, space, and under the sea. We came up with some questions in relation to these topics and decided to begin by investigating dinosaurs.
Pania wondered "when did the dinosaurs die?" and Juno wondered "how are dinosaur fossils made?". We began by watching an educational video clip on dinosaurs, throughout the clip the word 'extinct' was used repetitively, this was our word of the week. As a class, we discussed what we thought its definition might be. Charlie thought it might mean "dead", many of us in Room 10 agreed with him. After a little more discussion as a class, we came to the conclusion that not only did 'extinct' means dead but the death of a whole group of animals such as the dinosaurs.
We also learnt that dinosaurs became extinct about 65 million years ago, before humans even existed! Our minds found it hard to comprehend exactly how long ago this really was. Paige thought 65 million years ago was "20 years ago". Many of us were confused with this concept of time and so we decided the best way to better understand it was to create our very own scaled timeline. We all agreed that 65 million years ago was a very long time ago and therefore would require a larger than usual timeline and area to construct it. We used our extensive school field and a lengthy rope that our groundskeeper Anaru kindly located for us. Our timeline began 65 million years ago when the dinosaurs became extinct and ended now (present day). As a class we stepped out the timeline, each step representing 5 million years in time, we counted in 5s as a class until we reached 65. In order to gauge how long ago 65 million years really is we placed benchmarks we could relate to on the timeline. These benchmarks included when we were born, parents were born, grandparents were born, New Zealand was discovered, and humans we know today first existed. Finlay observed that our benchmarks were "very close together" on our timeline and Isobel commented that there was "a big gap" between now and when the dinosaurs became extinct. We discussed how this demonstrated that 65 million years ago was an incredibly long time ago, much longer than 20 years ago.
As part of oral language, we have been learning same and different. We explored how dinosaurs are classified, we firstly identified and then labelled the parts of a range of different dinosaurs. As a class, we discussed the different parts of each dinosaur and how we could use these to classify them into groups. Travis suggested we could classify them by "long neck and short neck" and Clara suggested we classify the dinosaurs by "four-legged and two-legged". We are learning to write red, white, and blue sentences (a sentence that includes the use of commas and is used when you have a few ideas or details to write about) and used our labelled dinosaurs as inspiration for these.
After reading My Dinosaur ABC and discovering and learning about even more types of dinosaurs we designed and created our very own dinosaurs, pulling inspiration from the dinosaurs we had examined and our own imagination. Firstly we created our dinosaur's bodies using half a paper plate, PVA glue, and an abundance of sparkly glitter. After we had created the body we chose body parts from a variety of different kinds of dinosaurs (legs, arms, head, tail, etc) and attached them. Finally, we glued a tiny eye onto our dinosaurs so that they could see. Once we had created the dinosaurs we wrote a red, white, and blue sentence about their physical features and gave them a funky name, some of us named the dinosaurs after ourselves and others came up with original names. With support from Miss Neal, we created our very own Room 10 Dinosaur Mashup Book using the Book Creator App. We learnt how to take a photo correctly using the iPad and add text to the page.
Many of us had questions and wonders about fossils. We watched another educational video this time on fossils that showed us visually step by step how dinosaur fossils were formed. We learnt that over millions of years dinosaur bones were covered in layers of earth that then pressurised together and hardened to form rock. The dinosaur bones disintegrate over time leaving a cavity in the earth the exact shape of the bones, sometimes minerals seeped in and hardened replacing the bones. The fossil then rose to the surface and was exposed. In groups, we made our own fossils in order to better understand this process. As we didn't have millions of years to spare or real dinosaur bones we adapted by using playdough, a plastic dinosaur, and plaster of paris. We began by pressing the playdough firmly into the bottom of our containers, this represented the top layer of earth in prehistoric times. Using our fingers we then carefully pressed the plastic dinosaur into the playdough and removed it, leaving a cavity. Lastly, we poured the plaster of paris over the top of the playdough and left it overnight to harden, just like the layers of earth that over time built up and pressurise together to form rock. The next morning we turned our fossils upside down and with a forceful whack they came free from the playdough exposing a dinosaur fossil. Carys said with much enthusiasm "oh wow! That's amazing!" we all found the fossils very fascinating and gained a better understanding of the fossil forming process. We used our fossil learning as inspiration for more writing.
As a class we will continue to investigate other wonders and integrate this exciting and engaging learning across our everyday programme.
Keywords: Dinosaurs, Wonders, Science, Writing.


text:
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If something here grabs your attention, let's talk about the possibility of working together.
I'm an assistant professor in the Institute for Writing Studies at St. John's University in New York. My 80s music and movies themed novel, Love on the Big Screen, came out of my own misguided obsessions when it comes to the films of John Hughes and characters played by John Cusack such as Lloyd Dobler in Say Anything.
My adaptation of Love on the Big Screen won the Grand Prize of the Flickers Rhode Island International Film Festival Screenplay Competition. Given my time in front of classrooms, presenting at all sorts of professional conferences, and events such as the one "Girlfriend Weekend" I did last January, I'm a flexible speaker who feels comfortable in front of a variety of audiences. I specialize in interactive presentations that generate a storm of laughs and conversation.
Love on the Big Screen is a novel and script that tells the story of a college freshman whose understanding of love has been shaped by late-eighties romantic comedies. The script was awarded the Grand Prize in the Rhode Island International Film Festival Screenplay Competition.
The Journal of Teaching Writing published this article in their Fall 2011 publication.
A Viking on the Subway tells the story of Maija Finehair, a viking warrior killed at the battle of Stamford Bridge in 1066 and whisked away to contemporary New York City. This script was awarded an Honorable Mention distinction at the 2011 Los Angeles Script and Film Festival.
From blogs, to websites, to company newsletters, many people find themselves writing much more than they ever imagined. Whether or not you are looking for ideas to write about or honing your craft, this interactive session will get you started toward writing more effectively.
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Home / company law / nigerian company law / PARTICIPATION OF ALIENS IN BUSINESS / [COMPANY LAW] PARTICIPATION OF ALIENS IN BUSINESS
[COMPANY LAW] PARTICIPATION OF ALIENS IN BUSINESS
9/07/2014 08:25:00 am company law, nigerian company law, PARTICIPATION OF ALIENS IN BUSINESS
3:1 Relevant Statutes:
(I) Companies and Allied Matters Act Cap. C20 LFN 2004
(2) Nigerian Investment Promotion Commission Act Cap NII7 LFN 2004
(3) Foreign Exchange (Monitoring and Miscellaneous Provisions) Act Cap F34 LFN 2004
(4) Investments and Securities Act Cap. 124 LFN 2004
(5) Immigration Act Cap. I l LFN 2004
(6) National Office for Technology Acquisition and Promotion Act Cap N62 LFN 2004
(7) Industrial Inspectorate Act Cap. 18 LFN 2004.
3:2 Authority to Form a Company
An alien or foreign company may join in forming a company subject to the provisions of any law regulating the rights and capacity of aliens to engage in trade or business in Nigeria (section 20(4)).
Every foreign company intending to carry on business in Nigeria must take all steps necessary to obtain incorporation as a separate entity in Nigeria and until so incorporated, the foreign company shall not have a place of business in Nigeria for any purpose other than the receipts of notices and other documents, as matters preliminary to incorporation (section 54(1)). However, a foreign company may apply to the Federal Executive Council for exemption from the requirement to register locally if it belongs to one of the following categories, that is:
(a) Foreign companies (other than those specified in paragraph (d) (below) invited to Nigeria by or with the approval of the Federal Government to execute any specified loan project;
(b) Foreign companies, which are in Nigeria for the execution of specified individual loan project on behalf of a donor country or international organization;
(c) Foreign government-owned companies engaged solely in export promotion activities; and
(d) Engineering consultants and technical experts engaged on any individual specialist project under contract with any of the governments in the Federation or any of their agencies or with any other or person, where such contract has been approved by the Federal government (section 56(1).
Application for exemption is made to the Secretary to the Federal Government setting out eight specified particulars and such other particulars as may be required by the Secretary to the Federal government (section 56(2).
3:3 Participation in Enterprises
A non-Nigerian may now freely invest and participate in the operation of any enterprise in Nigeria (Nigerian Investment Promotion Commission Act Cap NII7 LFN 2004: section 17 ) except enterprises in the "Negative List" (production of arms and ammunition and service uniforms, production and dealing in drugs etc.). The alien may operate alone or in joint venture with Nigerians by means of a company, which must first of all be formed and registered by the Corporate Affairs Commission (section 19) and thereafter registered with the Nigerian Investment Promotion Commission (sections 20 and 27 of Cap. NIl7). An alien not wishing to establish a business may buy shares in a Nigerian company in any convertible currency (section 21 of Cap Nl17). Investment will be effected with foreign currency imported freely into Nigeria through an Authorised Dealer and converted into the Naira at the official foreign exchange market, see Foreign Exchange (Monitoring and Miscellaneous Provisions) Act Cap F34 LFN 2004 sections 12, 13 and 15). The Authorised Dealer will issue a certificate of capital importation. Imported capital is guaranteed unconditional transferability and repatriation of funds with regard to both earnings and capital (section 15(4) of Cap. F34 of 1995 and section 24 of Cap N1l7 of 1995) .
Where a dispute arises between an investor and any Government of the Federation in respect of an enterprise, all effort shall be made to reach an amicable settlement through mutual discussion, failing which, the dispute may be submitted to arbitration at the option of the aggrieved party as follows-
(a) In the case of a Nigerian investor, in accordance with the Arbitration and Conciliation Act (Cap AI8); or
(b) In the case of a foreign investor, within the frame work of any bilateral or multilateral agreement on investment protection to which the Federal Government and the country of which the investor is a national are parties; or
(c) in accordance with any other national or international machinery for the settlement of Investment dispute agreed on by the parties.
Where there is disagreement between the investor and the Federal Government as to the method of dispute settlement to be adopted, the International Centre for Settlement of Investment Disputes Rules will apply. (section 26 of Cap NI17).
The Nigerian Investment Promotion Commission will act as liaison between the foreign enterprise and relevant Government Departments (section 28 of Cap. NIl7) especially with regard to issuance of permits.
3:4 Procedure for Application to Nigerian Investment Promotion Commission
Application to Nigerian Investment Promotion Commission is on NIPC Form 1 for
1. Business Permit and Expatriate Quota; and
2. Pioneer Status, Technical Assistance Agreement and other fiscal incentives in this case a separate Form is to be completed.
A non - refundable deposit of 10,000 Naira is payable for each application in Bank Draft to the nearest Nigerian Investment Promotion Commission office. The application should be forwarded to the Nigerian Investment Promotion Commission Headquarters, Abuja or State Ministries of Trade and Industries for onward transmission to Nigerian Investment Promotion Commission Headquarters, Abuja, along with two (2) copies of the receipt for purchase of the Form.
Checklist of Attachments
(i) Completed Nigerian Investment Promotion Commission Form 1 (1 copy) (accompanied by payment of 10, 000 Naira non-refundable
deposit)
(ii) Partnership (Joint - Venture) agreement where applicable (I copy)
(iii) Photocopy of payment receipt for application form (2 copies)
(iv) The Certificate of Incorporation of applicant company.
(v) Memorandum and Articles of Association of the applicant company.
(vi) Tax clearance certificate of applicant company.
(vii) Receipt for payment of stamp duties on the authorized share capital of the company as at the date of application.
(viii) Feasibility Report and Project Implementation Programme of the company for its proposed business.
(ix) Title deeds of land evidencing firm commitment to acquire requisite business premises for
the company's operations.
(x) Training Programme for Nigerian staff or Personnel Policy of the company, incorporating
Management succession schedule for qualified Nigerians.
(xi) Names, addresses, nationalities and occupations of the proposed Directors of the Company, including non-resident directors which should be marked "NRD"
(xii) Job title designations of expatriate quota positions required, and the academic and working experience required for the occupants of such positions.
(xiii) Information brochure, if any, on the foreign partner.
See Abdulai Taiwo and Co. Solicitors - Registration of Foreign Investments and Enterprises: Nigeria
Practice Note Series, pp 11 - 14 for a detailed checklist of steps for establishing in Nigeria new companies with foreign shareholding.
3:5 Summary of Procedure for Establishment of Business
(1) Prepare Joint - Venture agreement and any other necessary pre-incorporation agreement.
(2) Take steps to form a company to be registered by the Corporate Affairs Commission.
(3) Application to the Nigerian Investment promotion Commission (NIPC)
(4) Application to the Securities and Exchange Commission for registration of the
security/investment. See Investments and Securities Act, Cap. 124 LFN 2004 section 8(k)
(5) Application for other permits including application to the Nigerian Embassy in the
country of the investor for grant of BUSINESS VISA "Subject to Regularization" (STR).
(6) Importation of capital through an authorized dealer and obtaining certificate of capital
importation.
3:6 Importation of capital through the Debt- Equity Conversion Programme.
This entails the exchange of a country's foreign currency debt for local currency that can be used for:
(a) Establishment of new enterprises
(b) Purchase of shares in existing business concerns whether privately or publicly owned.
It is a feature of the deregulation programme introduced by the federal Military Government in 1988.
If for e.g. a foreigner needs to invest $30 million but he has only $10 millions, he can take his $10 million to any stock exchange anywhere in the world to buy Nigeria's debt instrument at a discounted value, i.e. he could pay $10 million for a debt instrument with a face value of $30 million and obtain the certificate at the face value and not the discounted value, the certificate is brought into Nigeria, taken to a Bank as proof of their capital importation into Nigeria, he can obtain the Naira equivalent of $30 million.
It must be pointed out that the repatriation of part of the profits derived from the initial capital outlay i.e. ($30 million) is postponed until after a minimum of five years, while the capital proceeds cannot be repatriated until after 10 years, even then only 20 per cent per annum of such capital outlay can be repatriated.
It is implemented by the Debt Conversion Committee (DCC) in CBN .
3:7 Summary of Procedure for Purchase of Shares
(1) Application for shares by the alien
(2) Pass resolution of the Directors allotting the shares to the alien subject to requisite approvals being obtained.
(3) Apply to the Securities and Exchange Commission for registration of security
(4) Importation of the capital through an authorized dealer and obtaining certificate of capital importation.
3:7 Status of an exempted company
It has the status of an unregistered company: Section 58.
This provision does not affect the liability of a foreign company to be sued by Nigerians in Nigeria or their right to sue Nigerians in Nigeria: section 60 Companies and Allied Matters Act . RITZ PUMENFABRlK GMBH & CO KG V TECHNO CONTINENTAL ENGINEERS NIG. LTD (1999) 4 NWLR (Pt.598) 298
3:8 PERMITS/APPROVALS
(1) Business permit
No person other than a Nigerian citizen shall on his own account or in partnership with any other person practice a profession or establish or take over any trade or business whatsoever or register or take over any company with limited liability for any such purpose without the written consent of the Minister of Internal Affairs (Immigration Act section 8(l)(b) and Immigration Regulations).
(2) Expatiate Quota
No person other than a citizen of Nigeria shall accept employment (not being employment with the Federal or a State government) without the written consent of the Chief Federal Immigration Officer (Immigration Act section 8(l)(a). Initial expatriate quota is sought and obtained usually along with the Business Permit. There are two types of expatriate quota:
(a) Permanent Until Reviewed ("PUR") - usually for the post of Chairman of the company's Board of Directors or the Managing Director.
(b) Temporary - Directors and other employees of the company. The maximum number of years granted in the first instance is five years renewable for a further period of two years.
Applications is made on Immigration Form T/2. It is the duty of the company and not that of the employee, to apply for expatriate quota. See Oilfields Supply Center Ltd. versus Johnson (No.2) [1987] 2 NWLR 625; (1987) 18 NSCC 725; [1987] 1 All NLR (part 1) 321.
(3) Resident Permit
Every alien may enter Nigerian and stay therein for three months without a residence visa (Tourist Visa). Any person who is not a citizen of Nigeria who desires to enter Nigeria for purpose of residence (i.e. beyond three months) must obtain a residence permit.
Application is by letter (2 copies) accompanied by a valid passport of the alien from the company requesting permission to employ the alien, to the Immigration Department (via Consular Authorities).
Combined Expatriate Residence Permit and Aliens Card (CERPAC)
The combined CERPAC scheme was introduced in 2002, providing for foreigners (except ECOWAS citizens accredited diplomats and children below the age of 15 years) working or living in Nigeria to carry CERPAC card, the scheme is expected to simplify the process of acquiring residence permit and alien registration certificate. It provides a computerized unit at various points of entries like airports, that is linked to a central database centre containing information on every foreigner residing in Nigeria. the residence permit allows a foreigner and his dependants or family to reside in Nigeria. This is in addition to the visa requirement as stated above, while every foreigner resident in Nigeria or visiting with the intention to remain in Nigeria for more than 56 days is required to register:[1]. Unlike the residence permit, the alien registration certificate is essentially a movement chart Under the CERPAC scheme, registration is valid for one year, after which application for revalidation must be made.
Foreigners relocating to a different part of Nigeria must inform the nearest Aliens Office of the move. Also if a foreigner holding an Aliens Card leaves Nigeria permanently then the Card has to be handed to the Aliens Office.
The fee is US$350. On payment and submitting the completed application form, a temporary receipt is given. This receipt should be carried at all times as proof of residence. Applicants will then be told when and where to collect their cards.
In conclusion, a foreigner doing business is required to have business permit, residence permit, alien registration card and visa (3 types). Only residence permit and alien registration have been combined.
(4) Registration of Securities by SEC
The Securities and Exchange Commission is required to keep and maintain separate registers of foreign direct investments and foreign portfolio investments. Investments and Securities Act, Cap. 124 LFN 2004 section 8(k).
(5) Transfer of Technology
Every contract or agreement entered into by any person in Nigeria with another person outside Nigeria involving the transfer of foreign technology to Nigerian partners shall be registered with the National Office of Technology Acquisition and Promotion (NOTAP) in the prescribed manner not later than sixty days from the execution or conclusion of the agreement (National Office of Technology Acquisition and Promotion Act (section 5(2)). An agreement involves transfer of technology if its purpose or intent is, in the opinion of NOTAP, wholly or partially connected with any of the following matters:
9. The use of trade marks
10. The right to use patented inventions
11. The supply of technical expertise in the form of the preparation of plans, diagrams,
12. operating manuals or any other form of technical assistance of any description whatsoever.
13. The supply of basic or detailed engineering The supply of machinery and plant, and
14. The provision of operating staff or managerial assistance and the training of personnel: (section 4(d)).
Every application for the registration of a contract or agreement shall be addressed to the Director of NOTAP and shall be accompanied by such number of certified true copies of such contract or agreement and by all other related documents and information as may be specified in any particular case by the Director (section 6(1)).
The director may refuse to register a contract which falls within 18 specifications, e.g.
(a) Where its purpose is the transfer of the technology freely available in Nigeria.
(b) Where the price is not commensurate with the technology in question (section 6(2)
3:9 Effect of non- registration (section 7).
Non - registration does not render the contract void or unenforceable between the parties but merely frustrates transfer of any fees or payment due under the contract to the account of the aliens outside Nigeria.
(6) Intention to Incur Capital Expenditure
Any person proposing to start a new undertaking or in the case of an existing undertaking, to incur additional expenditure, of not less than 20,000 Naira must give to the Director of the Industrial Inspectorate Division of the Federal Ministry of Industry notice of his intention (Industrial Inspectorate Act (section 3(1). Application is on Form 1 (2 copies) obtainable from the Federal Ministry of Industries, Inspectorate Division. If the Director is satisfied with the valuation for the property, he issues a certificate of acceptance which binds other government agencies e.g. The Board of Customs and Excise, the Federal Board of Inland Revenue.
(7) Fiscal Approval- in respect of fess for management, technical, consultancy agreement etc.
CHAPTER FOUR: RELIEFS/INCENTIVES FOR DOING BUSINESS IN NIGERIA
A wide range of incentives and reliefs have been designed by the Federal government to boost industrial and agricultural production for export. These include:
1. Pioneer Status Certificate is issued by NIPC to the effect that the company is exempted from payment of tax for (3 years - 5 years : see Industrial Development (Income Tax Relief) Act Cap. 17 LFN 2004. To qualify, the applicant must show that:
(i) the industry is not carried on Nigeria on a scale suitable to economic development of Nigeria;
(ii) there are prospects for further development of such industry in Nigeria; or
(iii) it is expedient in the public interest, to encourage development or establishment of such industry in Nigeria.
(iv) The line of business of the applicant industry is listed as a pioneer industry
Pioneer Status Certificate is issued only to companies listed as such: INDUSTRIAL DEVELOPMENT (LIST OF PIONEER INDUSTRIES) NOTICE S.I. 9 of 1982.
2. Tax Reliefs under the Companies Income Tax Act, Cap. C21 LFN 2004 as amended:
3.. Profit exempted from taxation (section 23) e.g. co-operative societies, religious/charitable, etc. organization, sporting activities. Similarly the profits of any Nigerian company in respect of goods exported from Nigeria are exempted from taxation, provided that the proceeds from such export are repatriated to Nigeria and are used exclusively for the purchase of' raw materials, plants, equipment. and spare parts. - (See also Finance (Miscellaneous Taxation Provisions) (No.3) Decree No. 32, 1996.)
4. Relief from tax for the first 6,000.00 Naira of the total profit (section 42)
5. Relief in respect of Commonwealth Income Tax (section 44);
If a Nigerian company has paid or is, liable to pay tax, proves that it has paid the tax in a Commonwealth or another country that has double taxation agreement with Nigeria, then, such a company will be entitled to relief from tax paid or payable by it.
See also Double Taxation Relief (Between The Federal Republic Of Nigeria And The Governments Of Canada ; France; Pakistan; Romania; Belgium; Netherlands; United Kingdom Of Great Britain And Northern Ireland: (sections 44-45) of CITA
If the foreign rate is less than that of Nigeria, the rate of relief would be one half of the foreign rate. But if the foreign rate is more than the Nigerian rate, the relief will be equal to the amount by which the foreign rate exceeds the Nigeria rate: section 44 of CITA
6. Relief in respect of interest on:
Foreign Loans - Companies Income Tax Act, section 11(1)
Bank loans for agriculture - Companies Income Tax Act, section 11(7)
Bank loan to a company engaged in agricultural business, the fabrication of local plant or machinery or as working capital for any cottage industry established under the Family Economic Advancement Programme Establishment, etc. Act Cap. F3 LFN 2004 section 11(7) of CITA
Deposit accounts or domiciliary accounts of a foreign non-resident company are exempted from tax, provided the accounts consist mainly of foreign currencies, imported into Nigeria on or after 1st January, 1990 through Central Bank of Nigeria or any of the authorized banks. section 23(1)(m) of CITA
Bank loans for manufacture of goods for export (section 9)
Interest payable on any loan granted by a bank on or after 1 April, 1980 for the purpose of manufacturing goods for export, shall be exempted from tax on the presentation of a certificate issued by the Nigerian Export Promotion Council stating that the level of export specified has been achieved by the company. A company shall be deemed to be engaged in manufacturing for export if the Nigerian Export Promotion Council certifies that no less than one half of its manufactured goods disposed of in its year of account is sold outside Nigeria and is not re-exported to Nigeria. section 11(10) of CITA
Note: Stock and shares of every description have been removed from the list of assets liable to capital gains tax (1998 Budget).
Duty Drawback/Suspension Scheme:
The scheme provides for the refund of import duties on:
· Raw materials including packaging materials used in manufacturing goods that are exported - 100% of import duty.
· Paper used for the manufacture of goods supplied for educational purposes to educational establishments recognized by the Federal Adviser on Education 100% of import duty.
· Goods exported in the same state as that in which they were imported - See Customs and Excise Management Act Cap. C45 LFN 2004 and DRAWBACK (CUSTOMS) REGULATIONS L.N 70 1959 .
Export incentives under the Export (Incentives and Miscellaneous Provisions) Act Cap. EI9, LFN 2004.
Incentives to a company engaged in the utilization of associated gas under the Petroleum Profits Tax Act Cap. PI3 LFN 2004
Investment in the Export Processing Zone. See section 35 of the Companies Income Tax Act, the profits or gain of a 100% export oriented undertaking established within and outside an Export Free Zone shall be exempted from tax for the first three consecutive assessment years provided, among other conditions, it manufactures, produces and exports articles during the relevant year and the export proceeds form 75% of its turnover.
the profits of any Nigerian company in respect of goods exported from Nigeria, provided that the proceeds from such export are repatriated to Nigeria and are used exclusively for the purchase of raw materials, plant, equipment and spare parts; section 23(1)q
Investment in solid minerals - A new company going into mining of solid minerals shall be exempted from tax for the first three years of its operation, which maybe extended for one further period of two years - Minerals and Mining Act Cap. M 12 LFN 2004, section 36 See section 18 for capital allowances, section 19 for exemption from customs duties and other benefits.
Research and Development (R and D):
(a) Companies engaged in R and D activities for commercialization are allowed 20% investment tax credit on their qualifying expenditure Companies Income Tax Act, section 26
(b) Expenses incurred on research and development including the amount paid to the national Science and Technology Fund are allowed as deductible expenses - Companies Income Tax Act, section 26
(c) Rural Investment Allowance (section 34) of the Companies Income Tax Act, which provides graduated allowances for capital expenditure on such facilities as electricity, water, tarred road and telephone located at least 20 kilometers away from such facilities provided by the government.
PARTICIPATION OF ALIENS IN BUSINESS
ODUSOGA v. RICKETTS Vol 1, LRLR
FACTS OF THE CASE The appellants were defendants in an action instituted by L. L. Rickets now deceased, as plaintiff, now respondent. The...