PRETEND THEY CAN IGNORE ENFORCEMENT OF ALL FEDERAL LAWS AND US CONSTITUTIONAL RIGHTS.
This is why these few decades every state has been doing anything it wanted---including all of the frauds against our Federal agencies including Wall Street fraud with the Federal government seeking no justice for citizens. I say this was illegal because the use of Executive Order by a President does not allow such SWEEPING ACTIONS AGAINST OUR FEDERAL LAWS AND US CONSTITUTION. Congress would have impeached or gone to the Supreme Court to stop Clinton, Bush, Obama if they were not global pols. Republican voters at first loved this---but now see the goals are total dismantlement of national and state sovereignty and US Constitutional rights.
Now, how does all this tie to the Doctrine of UNIFORM TAXATION?
I showed yesterday that uniform taxation is in the US AND MARYLAND CONSTITUTIONS. The ignoring by national leaders of this UNIFORM TAXATION created the tax breaks, subsidizing, deregulation of taxation that exists today at national, state, and local levels. Now that this doctrine has been ignored these few decades-------global Wall Street pols and institutions are calling for the repeal of UNIFORMITY TAX LAWS -----that state taxes cannot discriminate between citizens or businesses.
Most American citizens have no idea what abolishing a 'dormant' Commerce Clause Prohibition on Discriminatory Taxation' looks like. It has as a goal allowing the rich and corporations tax anybody anyway they want. These few decades it was used by states to dispense favored tax breaks to corporations and or citizens under the guise of community development. Since Bush and Obama it has meant moving huge sums of Federal funding to selected global corporations as outsourcing and at the local level it is what all of the tax benefit districts and now property tax breaks along with all of the TIFS and corporate tax breaks that filled Baltimore City Hall and Maryland Assembly policy these few decades. It has created huge discriminatory taxation for business, communities, and citizens. Those citizens that liked this and profited from this are now going to join the rest as all of that power to control taxation anyway they want will go to global corporations controlling government sending all tax revenue to corporate subsidy and profit.
AND NONE OF THIS IS LEGAL AND IT IS UNCONSTITUTIONAL AND A POLICY CANNOT SIMPLY GO 'DORMANT' SIMPLY BECAUSE OF ILLEGAL LACK OF ENFORCEMENT OVER A FEW DECADES.
It is time to abolish the dormant Commerce Clause prohibition on discriminatory taxation. Indeed, such abolition is overdue. This prohibition has played a historically important role in implementing the Framers' vision of the United States as an economically integrated free-trade zone, unimpeded by state barriers to national commerce. However, the prohibition is today doctrinally incoherent and politically unnecessary.
Below you see this policy of ignoring the Tax Discrimination laws originates yet again in a Republican think tank. If Republicans are extreme wealth and corporate power----they are going to be more so as they become these global corporations and that is where we are today. Republicans used again the Republican voters wanting to create winners and losers with tax policy across a state like Maryland to deregulate this UNIFORM TAXATION LAW----and now the advantages and power to use it will go to global corporations and the global corporate tribunal deciding policy for all nations tied to international trade policies.
What was used by Baltimore Development to create a tax-free zone downtown while everyone else including small businesses paid more taxes will explode as International Economic Zone policies tied to Trans Pacific Trade Pact are installed.
WE WILL NOT ALLOW THESE POLICIES TO BE INSTALLED AND WILL RETURN TO UNIFORM TAXATION.
Social Democrats created this uniformity and enforced this uniformity law because it kills free market competition-----it has nothing to do with free market tax policy -----and it always ends with the poor,working class, and small business paying more taxes. Remember, the goal of NEW WORLD ORDER is all Americans will be brought to the same levels of poverty as that in Asia through these US International Economic Zones so if you are a tax winner in this game today-----you will join all others in getting soaked with taxation by global corporate tribunal. Think of our Revolutionary War and the motivation-------British royals and East India Corporation were taxing colonists more and more and more -----and that sparked the break and creation of the US and national sovereignty from those global 1%.
THEY ARE BACK AND TRYING TO DO THE SAME THING---ONLY THIS TIME ITS A GLOBAL CORPORATE TRIBUNAL AND A SOVEREIGN UNITED STATES WILL BE TAKEN TO COLONIAL STATUS.
This is a long article but please glance through----citizens in Baltimore will relate to this article from Texas----remember, Texas and Bush neo-cons created these models---and Johns Hopkins and Baltimore Development are Wall Street and neo-conservative.
The decision was made easier by the financing plan that Fort Worth will use to accommodate Cabela's. The site of the Fort Worth Cabela's has been designated a tax increment financing (TIF) district, which means taxes on the property will be frozen for 20 to 30 years.If you're imagining an attraction that will draw 4.5 million out-of-town visitors a year, the first thing that jumps to mind probably isn't a store that sells guns and fishing rods and those brown jackets President Bush wears to clear brush at his ranch in Crawford, Texas. Yet last year Cabela's, a Nebraska-based hunting and fishing mega-store chain with annual sales of $1.7 billion, persuaded the politicians of Fort Worth that bringing the chain to an affluent and growing area north of the city was worth $30 million to $40 million in tax breaks. They were told that the store, the centerpiece of a new retail area, would draw more tourists than the Alamo in San Antonio or the annual State Fair of Texas in Dallas, both of which attract 2.5 million visitors a year.
TIFs have been around for more than 50 years, but only recently have they assumed such importance. At a time when local governments' efforts to foster development, from direct subsidies to the use of eminent domain to seize property for private development, are already out of control, TIFs only add to the problem: Although politicians portray TIFs as a great way to boost the local economy, there are hidden costs they don't want taxpayers to know about. Cities generally assume they are not really giving anything up because the forgone tax revenue would not have been available in the absence of the development generated by the TIF. That assumption is often wrong.
"There is always this expectation with TIFs that the economic growth is a way to create jobs and grow the economy, but then push the costs across the public spectrum," says Greg LeRoy, author of The Great American Jobs Scam: Corporate Tax Dodging and the Myth of Job Creation. "But what is missing here is that the cost of developing private business has some public costs. Road and sewers and schools are public costs that come from growth." Unless spending is cut—and if a TIF really does generate economic growth, spending is likely to rise, as the local population grows—the burden of paying for these services will be shifted to other taxpayers. Adding insult to injury, those taxpayers may include small businesses facing competition from well-connected chains that enjoy TIF-related tax breaks. In effect, a TIF subsidizes big businesses at the expense of less politically influential competitors and ordinary citizens.
"The original concept of TIFs was to help blighted areas come out of the doldrums and get some economic development they wouldn't [otherwise] have a chance of getting," says former Fort Worth City Councilman Clyde Picht, who voted against the Cabela's TIF. "Everyone probably gets a big laugh out of their claim that they will draw more tourists than the Alamo. But what is worse, and not talked about too much, is the shift of taxes being paid from wealthy corporations to small businesses and regular people.
Almost every state has a TIF law, and the details vary from jurisdiction to jurisdiction. But most TIFs share the same general characteristics. After a local government has designated a TIF district, property taxes (and sometimes sales taxes) from the area are divided into two streams. The first tax stream is based on the original assessed value of the property before any redevelopment; the city, county, school district, or other taxing body still gets that money. The second stream is the additional tax money generated after development takes place and the property values are higher. Typically that revenue is used to pay off municipal bonds that raise money for infrastructure improvements in the TIF district, for land acquisition through eminent domain, or for direct payments to a private developer for site preparation and construction. The length of time the taxes are diverted to pay for the bonds can be anywhere from seven to 30 years.
Local governments sell the TIF concept to the public by claiming they are using funds that would not have been generated without the TIF district. If the land was valued at $10 million before TIF-associated development and is worth $50 million afterward, the argument goes, the $40 million increase in tax value can be used to retire the bonds. Local governments also like to point out that the TIF district may increase nearby economic activity, which will be taxed at full value.
So, in the case of Cabela's in Fort Worth, the TIF district was created to build roads and sewers and water systems, to move streams and a lake to make the property habitable, and to help defray construction costs for the company. Cabela's likes this deal because the money comes upfront, without any interest. Their taxes are frozen, and the bonds are paid off by what would have gone into city coffers. In effect, the city is trading future tax income for a present benefit.
OH, YOU MEAN IT WAS ALWAYS ABOUT INSTALLING TAX POLICY IN US INTERNATIONAL ECONOMIC ZONE CITIES LIKE BALTIMORE.
Local officials usually do not consider how much growth might occur without a TIF. In 2002 the Neighborhood Capital Budget Group (NCBG), a coalition of 200 Chicago organizations that studies local public investment, looked at 36 of the city's TIF districts and found that property values were rising in all of them during the five years before they were designated as TIFs. The NCBG projected that the city of Chicago would capture $1.6 billion in second-stream property tax revenue—used to pay off the bonds that subsidized private businesses—over the 23-year life spans of these TIF districts. But it also found that $1.3 billion of that revenue would have been raised anyway, assuming the areas continued growing at their pre-TIF rates.
The experience in Chicago is important. The city invested $1.6 billion in TIFs, even though $1.3 billion in economic development would have occurred anyway. So the bottom line is that the city invested $1.6 billion for $300 million in revenue growth.
The upshot is that TIFs are diverting tax money that otherwise would have been used for government services. The NCBG study found, for instance, that the 36 TIF districts would cost Chicago public schools $632 million (based on development that would have occurred anyway) in property tax revenue, because the property tax rates are frozen for schools as well. This doesn't merely mean that the schools get more money. If the economic growth occurs with TIFs, that attracts people to the area and thereby raises enrollments. In that case, the cost of teaching the new students will be borne by property owners outside the TIF districts.
Such concerns have had little impact so far, in part because almost no one has examined how TIFs succeed or fail over the long term. Local politicians are touting TIFs as a way to promote development, promising no new taxes, and then setting them up without looking at potential side effects. It's hard to discern exactly how many TIFs operate in this country, since not every state requires their registration. But the number has expanded exponentially, especially over the past decade. Illinois, which had one TIF district in 1970, now has 874 (including one in the town of Wilmington, population 129). A moderate-sized city like Janesville, Wisconsin—a town of 60,000 about an hour from Madison—has accumulated 26 TIFs. Delaware and Arizona are the only states without TIF laws, and most observers expect they will get on board soon.
First used in California in the 1950s, TIFs were supposed to be another tool, like tax abatement and enterprise zones, that could be used to promote urban renewal. But cities found they were not very effective at drawing development into depressed areas. "They had this tool, but didn't know what the tool was good for," says Art Lyons, an analyst for the Chicago-based Center for Economic Policy Analysis, an economic think tank that works with community groups. The cities realized, Lyons theorizes, that if they wanted to use TIFs more, they had to get out of depressed neighborhoods and into areas with higher property values, which generate more tax revenue to pay off development bonds.
Until the 1990s, most states reserved TIFs for areas that could be described as "blighted," based on criteria set forth by statute. But as with eminent domain, the definition of blight for TIF purposes has been dramatically expanded.
THERE IS CLINTON NEO-LIBERALISM MOVING GLOBAL CORPORATE CONTROL FORWARD.
In 1999, for example, Baraboo, Wisconsin, created a TIF for an industrial park and a Wal-Mart supercenter that were built on farmland; the blight label was based on a single house in the district that was uninhabited. In recent years 16 states have relaxed their TIF criteria to cover affluent areas, "conservation areas" where blight might occur someday, or "economic development areas," loosely defined as commercial or industrial properties.
In the late 1990s, Pittsburgh decided to declare a commercial section of its downtown blighted so it could create a TIF district for the Lazarus Department Store. The construction of the new store and a nearby parking garage cost the city more than $70 million. But the property taxes on the new store were lower than expected, as the downtown area surrounding Lazarus never took off the way the city thought it would. Sales tax receipts were also unexpectedly low. Lazarus decided to close the store last year, and the property is still on the block. Because other businesses were included in the TIF, it is impossible to predict whether the city will be on the hook for the entire $70 million. But given that the Lazarus store was the centerpiece of the development, it is safe to say this TIF is not working very well, and Pittsburgh's taxpayers may have to pick up the tab.
And that may be the key to understanding how TIFs are now applied: The companies with the deep pockets are able to fill them with subsidies.
The Cabela's location in Fort Worth does not fit any of the blight criteria people had in mind when TIFs were first created. The 225,000-square-foot store, with its waterfalls, multitude of stuffed animals, and wild game café, sits on prime property just off Interstate 35. It is a few miles down the road from the Texas Motor Speedway (which has its own TIF), and the 200,000 NASCAR and IRL fans who attend races there three times a year—not to mention the fans who come to the speedway's concerts and other special events—might want to shop at Cabela's.
The area around Cabela's is affluent and has been growing for years. A half-dozen shopping centers nearby were on the drawing board well before the TIF was considered. Within a five-mile radius of the hunting/fishing megastore, 10,000 new homes have been built since 2000. That same area is expected to grow by 20,000 people in the next two years.
But the argument against the "but for" assumption is not being heard. In 2004 a state judge threw out a lawsuit against the Cabela's TIF by a Fort Worth citizens' group that claimed blight was never proven, and that the city was misusing TIFs in a prosperous area that needed no tax breaks for future development. The blight designation came from a pond and stream on the property. It was an odd designation, given that the property is in a prime development area and ponds and streams are not what one would classify as blighted.
The press releases and newspaper articles about the new Cabela's emphasize that the store is going to draw more people to Texas than visit the Alamo (the studies were done by Cabela's). The press release never mentions that a Bass Pro Shop store, part of a chain almost identical to Cabela's, is just 10 miles down the road. While Cabela's was negotiating its TIF with Fort Worth, it was also negotiating a TIF with the city of Buda, 120 miles away, outside of Austin. Cabela's got about $20 million from Buda, and the same tourist claims are being made there. If each Texas store is going to draw 4.5 million tourists, as the chain claims, that means 9 million people will be coming to Texas every year just to visit the two Cabela's stores.
If TIFs continue to multiply at the present rate, we may see the day when every new 7-Eleven and McDonald's has its own TIF. That prospect may seem farfetched, but it wasn't too long ago that cities wouldn't even have considered giving up tens of millions of dollars in exchange for yet another store selling guns and fishing rods.
The US Constitution was written geared to commerce activity within the US and it created special powers of the Federal government in regards to foreign commerce. Federal commerce laws trump state's rights in foreign trade. All of the freedom from tax discrimination laws states were allowed will now end because----International Economic Zones in the US will still be considered FOREIGN COMMERCE and states and localities will not be able to control or place taxes on global corporations operating in those zones.
This will mean that all of those global corporations planned to fill Baltimore as an International Economic Zone will never pay taxes but as we already see-----taxation on everyone else will soar. State's rights Republicans are shouting against this and calling for impeachment and calling all this unconstitutional ----AND THEY ARE RIGHT------but they are also the ones that drove the deregulation of us of this clause-----weakening it enough for global corporations to simply PRETEND THEY CAN IGNORE IT NOW.
This is the point------the US Constitution would never allow the corporate monopolies that were US corporations and it certainly does not allow for global corporate monopolies in the US. The Constitution does not allow the designation of US cities or counties as A FOREIGN ECONOMIC ZONE having the goal of allowing global corporations to operate OUTSIDE OF US CONSTITUTIONAL AND FEDERAL LAWS. That goes for state and local laws as well----and it pertains to this UNIFORM TAXATION.
Among the unsatisfactory aspects of the Confederation government were its inability to regulate interstate and foreign commerce and its weak powers of taxation. The Constitution cured these defects, but thereby created a new danger: the greatly strengthened national government might abuse its powers by oppressing politically weaker groups and strangling the economic activity that the Framers hoped to promote.
At the Constitutional Convention, the Uniformity Clause was initially joined with what is now the Port Preference Clause (Article I, Section 9, Clause 6), which forbids Congress to give preferences "by any Regulation of Commerce or Revenue" to the ports of one state over those of another. Along with other provisions restricting congressional power over taxes and commercial regulations, these two were designed to forestall economically oppressive discrimination. The Port Preference Clause limits both the commerce and taxing powers, whereas the Uniformity Clause applies to the taxing power alone. Their common origin, however, is a sign of their common purpose: each was meant to prevent geographic discrimination that would give one state or region a competitive advantage or disadvantage in its commercial relations with the others.
Because the goods and activities that can be taxed are distributed unequally through the country, virtually all duties, imposts, and excises have nonuniform effects. A tax on oil production, for example, will affect certain regions more severely than others. Because the Constitution expressly empowers Congress to levy these taxes, it must also permit some of the nonuniform effects that inevitably accompany them. The principal challenge in interpreting the Uniformity Clause is to distinguish between the kind of nonuniformity that is forbidden by the Constitution and the inevitable nonuniform effects that accompany legitimate duties, imposts, and excises.
In its earliest exposition, the Supreme Court declared that a tax is uniform if it "operates with the same force and effect in every place where the subject of it is found." Edye v. Robertson (1884). This rule correctly recognized that the Uniformity Clause was meant to forbid geographically nonuniform taxes without outlawing all geographically nonuniform effects. But the formula is inadequate, because it does not describe the limits on Congress's discretion to define the "subjects" of taxation. Suppose, for example, that Congress chose to define the subject of an excise tax as "oil produced in Alaska." The rule would be formally satisfied, but the most flagrant geographic discrimination would be possible.
In United States v. Ptasynski (1983), a unanimous Court concluded (1) that any tax in which the subject is defined in nongeographic terms satisfies the Uniformity Clause, and (2) that where the subject is defined in geographic terms, the tax will be scrutinized for "actual geographic discrimination."
The first part of this test creates a very large safe harbor for discriminatory taxes, which can almost always be framed without using overtly geographic terminology (for example, "oil whose production might affect caribou populations"). Nor is it clear that the second part of the test puts any real limit on Congress's power to impose discriminatory and oppressive taxes, for the Court nowhere defined "actual geographic discrimination." In fact, the Court went out of its way to emphasize that review of statutes using geographic terminology would be highly deferential. With no promise of effective judicial enforcement, the Uniformity Clause has, at least for the present, apparently been rendered nugatory, save for Congress's own sense of its obligations under the Constitution.
Below you see the drive to UNIFORMITY at the state level driven by interstate commerce--------but as this title shows-----21st century taxation------this is driven by global policy that will have all states with the same tax policies and a global corporate tribunal controlling those Federal laws. States are crying foul to have Federal government tell them how to tax----and now they are fighting the Federal UNIFORMITY TAX LAWS thinking this will stop it-----what do global corporations want states to do? GET RID OF THIS CONSTITUTIONAL UNIFORMITY LAW.....this is how global pols always use small businesses and states to fight to get rid of Federal policies that are what would fight against the International Economic Zone policy allowing all US Constitutional rights and laws be ignored.
REMEMBER, THE GOAL OF GLOBAL CORPORATIONS IS TO USE TAX LAW GLOBALLY AND THEY WILL SET THE TAX RATE AT THE FEDERAL LEVEL FOR TAXATION IN ALL INTERNATIONAL ECONOMIC ZONES IN THE US AND ALL OTHER NATIONS TIED TO INTERNATIONAL TRADE PACTS.
This will remove all taxation from global corporations and 'progressively' move more and more taxation downward. See the use of progressive======it is not the social democratic progressive that has taxation on rich and corporations higher.
These changes are not motivated by US corporations doing business across state lines----it is about global corporations operating the same across the US and operating the same across nations tied to International Trade Pacts.
If your Maryland Assembly pols respond with shouts to GET RID OF UNIFORMITY TAXATION CLAUSE-----they are working for global corporations to install global tax policy----not to protect the state and citizens rights.
This blog by a tax professor is about tax reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques selected reform proposals, and offers new ideas, with an emphasis on federal, California and multistate matters. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.
Uniformity of State Tax Laws - Possible? Desired?
When businesses operate in more than one state, the question arises as to how to determine how much of its income should be subject to tax in each state in which it is subject to tax. This is a matter that has been argued at the Supreme Court level numerous times and states have modified their approaches over the years.
Decades ago (1957), the National Conference of Commissioners on Uniform State Laws (NCCUSL) drafted the Uniform Division of Income for Tax Purposes Act (UDITPA). It was last amended in 1966. UDITPA provides rules on apportionment and allocation of multistate business income among states.
In 2007, NCCUSL decided to form a committee to look at changes to update UDITPA. Section 17 of UDITPA which deals with sourcing of sales that are not of tangible property was to be a focal point, but other areas could be looked at as well. Section 17 was clearly outdated. UDITPA provides that sales of tangible personal property are sourced to the destination state. Section 17 uses a costs of performance sourcing rule meaning that typically, sales of services and intangibles are sourced to the origin state. Several states including California have modified their laws to source services to the market (destination) state.
The Committee held its first meeting in late May 2008. There were protests by some businesses urging NCCUSL to terminate the project (see letter submitted by COST and a business coalition). Yet, others supported the project (see, for example, letter from Utah).
Uniformity among states cannot be guaranteed through a UDITPA revision though because states are not required to adopt the Act.
Well, on June 30, the committee voted to recommend termination of the project. Basically, it doesn't meet the goals for a uniform law if it is unlikely that any state is going to adopt the model law.
So, does this mean that Congress might step in?
I doubt it. If Congress took on how to source and apportion income among the states, there would be long debate among members of Congress, the business community and state governments (and some academics, of course) as to what the uniform rule should be. I think Congress is well aware that the states are struggling with how much to tax businesses versus how much to incentivize them to locate or stay in their state. While there has been some concern expressed in the press (Business Week, 7/1/09) as to whether federal stimulus dollars are being spent on state corporate tax breaks, I don't think Congress is going to step in.
Congress already has multistate issues on its plate that it has not be able to resolve in the past 6+ years - (1) updating PL 86-272 and (2) legislation to allow states to collect sales tax from remote vendors.
Perhaps states will move to uniformity given that more are moving to a single sales factor and sourcing sales of services to the market state (which makes sense to do along with a single sales factor if the state is trying to encourage businesses to locate property and payroll in the state). But, when (if) all states have these rules, the economic development aspect of it will be diminished - because all states are then offering the same incentive. So states will then have to find some other incentive to keep and attract businesses. It could be lower rates, more tax credits (such as hiring credits and R&D credits) or even repeal of the corporate income tax.
The first thing Obama and Clinton neo-liberals did with control of all Congressional and Presidential voting power-----was to spend all that time----2009 bailing out the banks-----and allowed Bush tax cuts to continue to full tax avoidance by the rich and corporations-----2010 taxation went to zero and the rich received a trillion dollars in tax breaks even as Congressional neo-liberals were shouting to TAX THE RICH.
Both neo-liberals and Republicans have as well shouted to REFORM TAXES ESPECIALLY CORPORATE TAXATION. They always start by pretending to be giving main street a tax cut but as with Reagan-----what looked like reduction in taxation was all for the rich and corporations -----while Reagan socked main street with the biggest of tax increases-----that's a Reagan Republican neo-liberal for you. Clinton did the same and Obama is doubling down on ending all global tax breaks with Republicans as they both work for this 21ST CENTURY GLOBAL TAX UNIFORMITY---as global pols pose progressive by saying they are creating policy to tax global corporations with taxes offshore-----they are building US International Economic Zones that will be tax-free to global corporations.
The problem for the American people is this------bringing US tax law to the level of a developing nation has the rich and corporations paying nothing and the people paying lots of taxes. That is the goal with Congressional Republicans and Clinton/Obama neo-liberals shouting for REFORMING THE TAX CODE. They will extend the Federal Uniformity laws to states and localities making only the Federal government tax laws stand-----with the goal having all those Federal laws WRITTEN BY GLOBAL CORPORATE TRIBUNAL----AS WAS TRANS PACIFIC TRADE PACT.
This is why at local levels we hear Baltimore Development pols who push all those corporate tax breaks and subsidy now saying they will reduce taxation on citizens and small businesses AND THAT IS NOT TRUE. They will install this International Economic Zone global tax policy.
It's a watershed moment for international tax policy. The debate over tax evasion by the wealthy and tax avoidance by multinational corporations has never before grabbed so many headlines or caused so much anger. To regain the confidence and trust of our citizens, there is a pressing need for action. To this end, the OECD's work on tax base erosion and profit shifting (BEPS) and automatic exchange of information -- with strong political support from the G20 -- will pave the way for rehabilitating the global tax system.
With understandable fury over tax avoidance by some, finger-pointing and oversimplification can easily happen, shedding more heat than light. Naturally, the business community feels like it's in the cross-hairs. They worry about the impact of new rules, unconstructive tax transparency debates and what the changes will mean for their shareholders, and for their tax obligations.
But the point of crafting new international tax rules is not to punish the business community. It is to even the playing field and ensure predictability and fairness. The OECD's role is to help countries foster economic growth by creating such a predictable environment in which businesses can operate. Today, we see that the rules have not kept up with the realities of doing business in our globalized world. The gaps between domestic tax systems, combined with economic incentives and legal accounting practices have all given rise to the phenomenon of double non-taxation, allowing some multinationals to pay little, or no corporate tax at all.
This has created a chain of interlinked problems which have a detrimental effect on all stakeholders. First, it harms the man on the street: when tax rules allow businesses to shift their income away from where it was produced, it erodes that country's tax base and shifts the burden onto individual taxpayers. Second, it harms governments: when multinationals are not perceived as paying their 'fair share', it undermines the integrity of the entire tax system in the eyes of the public. Additionally, in some countries the resulting lack of tax revenue leads to reduced public investment that could promote growth. Third, it harms other businesses. Domestic firms face the economic burden of higher taxes, while the multinational next door can reduce its taxes by shifting its profits to a low tax jurisdiction. These distortions make it harder for small and family-owned businesses to compete fairly.
That's why the OECD and G20 economies like Brazil, China and India are working together to address BEPS, providing consistency for both business and tax sovereignties. G20 leaders meeting in St. Petersburg endorsed the OECD's Action Plan to address the gaps in the international tax system through BEPS.
G20 leaders also stepped up the fight against offshore tax evasion by establishing automatic exchange of information as the new global standard of tax cooperation. The implementation of this new standard will make it easier for tax authorities to detect undeclared income hidden in foreign accounts or through foreign entities and investments. Foreign bank accounts and other foreign assets will no longer be secret because countries will share this information with each other on a regular basis. The OECD is working with G20 countries to provide the technical standards to make automatic exchange a reality and this includes ensuring the confidentiality of information exchanged.
Taxation remains at the core of countries' sovereignty. But without international, consensus-driven action we risk countries taking unilateral action to protect their tax bases which could easily lead to tax chaos for the global business community. That is why the OECD -- a unique forum for international cooperation and dialogue -- is working with countries around the world to bring the international tax rules into the 21st century.
The time is ripe for the business community and governments to work together to achieve a fairer, more effective and more efficient international tax system that provides a 'win' for everyone.
Pascal Saint-Amans is Director of the Center for Tax Policy and Administration at the OECD.
This blog was originally published on September 17, 2013.


In the early eleventh century the Indian Buddhist master Atisha condensed essential points from the sutras and ordered them into the text Lamp of the Path . These were then expanded upon in the fourteenth century by the Tibetan Buddhist master Lama Tsongkhapa into the text The Great Exposition on the Gradual Path to Enlightenment (Lamrim Chenmo) . Venerable Thubten Chodron comments on this text and relates these practical teachings to our daily lives. Teachings given at Dharma Friendship Foundation 1991-1994.
An easy to navigate outline of the "gradual path" teachings given at Dharma Friendship Foundation.


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When you play league play in APA, you have the opportunity to earn APA Patches as an award for your performance each week! Here are the patches that are available to be earned in the Raleigh, Durham, Chapel Hill APA.
Please note, some conditions/stipulations apply for certain APA patches. See the details below for each patch.
All 8-Ball Patches are available to all Skill Levels. Rackless Patches are limited to one per session.
** Top Gun/Top Gal Patches are earned by making the Top Gun List & participating in the Top Gun Tournament.
** The Mini Slam 8-Ball Patch is earned when a player gets an 8 On The Break & an 8 Break & Run.
** The Mini Slam 9-Ball Patch is earned when a player gets a 9 On The Snap & a 9 Break & Run.
** The Grand Slam Patch is earned for an 8 On The Break, 8 Break & Run, 9 On The Snap, & a 9 Break & Run.
next week in place of the submitted patches.
500 Club & 1000 Club patches are awarded to players for reaching a longevity milestone with APA. Once a player reaches 500 or 1000 matches in 8-Ball or 9-Ball, they will receive a 500 Club or 1000 Club patch for their accomplishment. Please note: 8-Ball and 9-Ball matches cannot be combined to receive a longevity patch.


A gorgeous 14karat yellow gold oval bar jade pendant. It measures 5 x 32mm The pendant total length is 1.25 inches minus the bail and the total weight is 2.0 grams. The pendant is nicely finished with 14kgold that covers the base and the top of the jade pendant. There are also matching earrings product ID # JE5.


From 1 December 2017, applications by private landlords concerning eviction/possession of property must be made to the First-tier Tribunal for Scotland (Housing and Property Chamber). Social landlords (local authorities, and Registered Social Landlords such as housing associations) must continue to apply to their local Sheriff Court. If you are in any doubt about what type of landlord you are, you should seek legal advice.
Using the menu on the right, you will find information about making an eviction/possession application, guidance on the process, and links to relevant legislation.
Civil Proceedings applications are for issues that are not covered by a specific Rule but that arise from the relevant type of tenancy. An example of this might be an application for a payment order for rent arrears. Civil proceedings applications may be submitted alone by either the tenant or the landlord, or they can be submitted together with an eviction application by the landlord.
If you are in any doubt about whether to use the Civil Proceedings application form, please go back to the Apply to the Tribunal page and search the list of Rules to check if the type of application you wish to make is listed there. If it is, you can click on the relevant Rule to go to the appropriate page. If not, you may wish to seek legal advice on the type of application you want to make, and whether it is appropriate to apply to the Tribunal, or to the Sheriff Court.
Below is a list of the applications that should be made using the forms and guidance available from the forms and guidance page listed on the right.


text:
A new bipartisan agreement provides some public money to study gun violence as a U.S. public health issue. (Gina Ferazzi/Los Angeles Times/TNS)
Photo: Gina Ferazzi
Opinion: A step toward reducing gun violence
Mark Rosenberg and Jeremy Travis
Watching the debates in Congress about everything from impeachment to the budget, you may think that Democrats and Republicans can't agree on anything. Yet the $25 million for gun violence research in the FY 2020 appropriations agreement shows that's not true. Together, Democrats and Republicans ended a 20-year moratorium on federally funded research that has left our country unprepared to address gun violence scientifically and systematically.
This is one of the most important and best things to happen this year. Why did this happen now?
Nobody in Washington wants to wake up to another headline about a mass shooting. Everybody wants to reverse the rising trend of veteran suicides. Democrats and Republicans alike want to find ways to prevent the next murder.
The challenge of confronting gun violence can be intimidating in scope. More than 35,000 Americans are killed every year by guns on average, and two-thirds of those deaths are suicides. Yet this may be the first time that the full political spectrum in Washington has united to find solutions.
As two people who have spent their professional careers studying gun violence, we know there is bipartisan public policy that can help reduce these numbers. The challenge is funding the research that can help point us in the right direction. That's why we're so heartened by the news that Congress, for the first time in decades, is ready to spend millions on gun violence research.
There are solutions everyone can approve of, interventions that would prevent gun deaths – whether by suicide, homicide or unintentional shootings – and also protect the rights of law-abiding gun owners. We don't yet know what many of those solutions will turn out to be because we know so little about what works to reduce gun violence and save lives. We know so little because unlike most other public health crises this country has faced, the federal government has not substantially invested in research to guide public policy when it comes to preventing gun violence.
With this funding, Congress can finally restart the search for solutions.
We were both in government in the late 1980's and early 90's, when two powerful forces collided. One of us headed the Department of Justice's National Institute of Justice and the other led the Centers for Disease Control's National Center for Injury Prevention and Control. The CDC launched a gun violence research program that was showing results. Gun lobbyists, in a significant exercise of political muscle, persuaded members of Congress to shut it down. The vehicle for this goal was the Dickey Amendment, which prohibits the CDC from using funds "to advocate or promote gun control." Even though the amendment did not prohibit research, it was perceived as a warning shot across the bow. After 1998, the amount that the CDC spent on gun violence research fell by more than 90 percent.
Today we are all paying — and paying dearly — for this gap in knowledge.
But now the conditions are right to reverse course. Private funders are stepping up to start to fill the gap: the National Collaborative on Gun Violence Research, a partnership between Arnold Ventures and the RAND Corp., awarded $9.8 million to fund 17 major research projects earlier this year. This funding adds new capacity to the grants issued by groups like the Joyce Foundation and California Wellness Foundation.
Most important, last year Congress affirmed and the president signed the 2018 omnibus appropriations bill, which clarified that the Dickey Amendment only prohibits advocacy for gun control legislation, not research.
The House of Representatives and the Senate have now agreed to take the next step by approving $25 million to be evenly divided between the CDC and the National Institutes of Health to study gun violence and policy. We caution that there is no silver bullet to be discovered. Instead, progress will be incremental, one improvement at a time. And while $25 million will only begin to address all the research we need, it is an historic and important start towards identifying interventions that will keep guns out of the hands of those who should not have them while maintaining the rights of law-abiding gun owners.
Here in Atlanta, CDC has impressive resources to bring to this effort. In 1983 Atlanta's Presidential Medal of Freedom winner, Bill Foege, acted as director of CDC to initiate the first effort looking at violence as a public health problem. He created the Violence Epidemiology Branch to focus the power of science on the problem of violence, making a bold bet that public health could show the world that violence was not just the inalterable consequence of "evil" in this world, but a problem that could be understood and solved. Today that bet has paid off. CDC has the largest collection in the world of professionals and scientists working on violence prevention. What began 36 years ago with 7 people has grown to 150 people working on many types of violence over the life span, from child abuse and child sexual abuse, to dating violence, intimate partner violence, sexual assault, homicide, gun violence, elder abuse and suicide.
CDC and NIH now have a chance to work together, tapping the expertise of federal departments and agencies — including the departments of justice, education, housing and urban development, and treasury — to bring new solutions to an urgent and important problem. This could be the beginning of a new day when we will no longer fear sending our children to school or letting them go to concerts or leaving them alone or letting them walk the streets of our communities, when veterans will no longer face greater risks of suicide at home than the risks they faced on the battlefield.
Objective, data-driven research that cuts through political gridlock is a key step to evidence-based, nonpartisan policy on guns in America. It will also be important for these federal agencies to develop a scale to measure the impact of different interventions on the rights of law-abiding gun owners. In addition to technical expertise, transparency, trust, collaboration and clarity will be very important.
This is a new day in Washington – something that gun rights advocates and gun control advocates can celebrate together. This is going to be a win for everyone.
Mark Rosenberg is president emeritus of The Task Force for Global Health and former director of the National Center for Injury Prevention and Control at the Centers for Disease Control and Prevention. Jeremy Travis is the executive vice president for criminal justice at Arnold Ventures and former director of the National Institute of Justice.

redpajama_set_name: RedPajamaCommonCrawl


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ASU's Food Safety and Product Development (FSPD) Laboratory is about 8,000 square feet and is adjacent to the Management, Instruction and Research (MIR) Center, about six miles north of San Angelo.
Take U.S. Hwy 87 North to Grape Creek Road.
Turn left off of Hwy 87 and head west on Grape Creek Road for approximately 1.5 miles.
The FSPD Lab is located on the left hand (south) side of the road next to the ASU-MIR center.
The facility maintains several laboratories for research and teaching. The FSPD Lab is able to fully process meat and food products from beginning to end with equipment capable of harvesting, processing, cooking/smoking and packaging.
Offer quality classroom, laboratory and research experiences to undergraduate and graduate students enrolled as animal science majors with interests in meat and food science.
Pursue research opportunities in food safety, shelf-life extension, meat quality and product development.
Provide research results and educational opportunities to the public.
Offer educational opportunities for public schools through judging contests and clinics.
Receive recognition for the university through a nationally recognized teaching, research and judging program.
The Meat and Food Science program would like to thank our donors for their continued support of our program, students and faculty.
Mr. and Mrs. L.C. Hengst, Jr.


Diagnosing sleeping sickness (also known as human African trypanosomiasis (HAT)) is complicated, requiring the alignment of clinical suspicion with serological, parasitological, and molecular confirmation to determine appropriate treatment. Previously, diagnosis was carried out by mobile lab teams which confirmed cases in village screenings and transported patients for treatment. Since cases have declined however, expensive active screening campaigns have been phased out and replaced with passive, symptom-based algorithms. Without early treatment sleeping sickness is fatal, yet timely diagnosis in regional referral hospitals is difficult to access for many of the remote, rural communities predominantly affected. Rapid Diagnostic Tests (RDTs) are designed to be affordable, portable and easy-to-use; desirable attributes in resource-poor settings, and favourable in disease elimination conditions where case numbers are low and dispersed across remote areas.
In 2013, an RDT-based passive surveillance strategy was implemented in Uganda to spearhead an intensified T.b. gambiense HAT elimination programme. The finger-prick test developed by FIND with academic, manufacturing and national control programme partners, detects antibodies in fresh blood samples against two trypanosome antigens. It ostensibly requires minimal training of health workers and produces a positive or negative result within 15 minutes. Tests provided by FIND were delivered through the national elimination programme to frontline health facilities as part of a new sleeping sickness diagnostic algorithm, to be conducted when symptomatic patients tested RDT negative for malaria. As the elimination programme area is also endemic for malaria, staff at all facilities were already familiar with performing malaria RDTs. This familiarity prefigured the implementation of an RDT for sleeping sickness and it was assumed the test could be absorbed seamlessly into a pre-established diagnostic routine.
Malaria and HAT RDTs have shared aesthetic features (pictured), but how similar are their social lives? Post testing, the diagnostic processes they initiate significantly diverge. Owing to the potentially toxic nature of HAT drugs, treatment cannot be administered based on clinical suspicion or RDT results alone, and patients must travel to hospital for follow-up tests (microscopy, PCR, and if still positive, lumbar puncture). This can be disappointing for patients, and confusing when negative follow-up tests contradict initial positive RDT results, the most common outcome in elimination settings. For patients contemplating the costs and benefits of completing HAT referrals in a place where sleeping sickness is rare and it is unlikely they'll be confirmed as 'true' cases in need of treatment, the implications are profound. Falling short of expectations set by the malaria model it sought to assimilate into, the HAT RDT not only fails to eliminate the need for a laboratory, but introduces additional layers of diagnosis, bureaucracy, and travel for patients and health workers. In contrast to the mobile team-led system which preceded the RDT, the diagnostic algorithm for HAT is divided across different levels of the health system and geographic spaces, requiring patients to travel between institutions by their own means. It begs the question, where does diagnosis actually occur in this system?
The hope that the sleeping sickness RDT would integrate seamlessly into the existing malaria diagnostic ecosystem was premised on a presumed similarity between the two RDTs that in fact did not extend beyond the physical features of the device itself. But diagnosis cannot be reduced to the result shown in the RDT window. It is a spatially and temporally distributed process that comprises a dynamic assemblage of infrastructures, including health information systems, supply chains, clinical expertise and, crucially, patient decision-making. Diagnostic ecosystems are as fragile as they are dynamic and complex, and new technologies can have unpredictable and destabilising effects on relationships between diagnosis and care.
Shona Jane Lee is a PhD candidate at the University of Edinburg, and a member of the multidisciplinary Investigating Networks of Zoonosis Innovations (INZI)research group at the Centre of African Studies. She holds an ESRC AQM studentship for her project on the socio-technical systems of disease control, focussing on novel technological interventions for sleeping sickness control and elimination in Uganda.
Diagnostic stories follows the emerging world of devices, instruments, protocols and machines that make up the world of global health diagnostics. Through the telling of stories about specific technological artefacts it traces the rise of diagnosis as a global health concern and offers a critical perspective on the device-focused approach of many attempts to improve diagnostic infrastructure in the Global South. The series is edited by Alice Street.
Lee S. Diagnostics without diagnosis: RDTs for Sleeping Sickness in Uganda. Somatosphere. 2018. Available at: http://somatosphere.net/2018/diagnostics-without-diagnosis.html/. Accessed April 24, 2019.
Lee, Shona. 2018. Diagnostics without diagnosis: RDTs for Sleeping Sickness in Uganda. Somatosphere. http://somatosphere.net/2018/diagnostics-without-diagnosis.html/ (accessed April 24, 2019).


I've been a big tease long enough and decided to show a little bit of my new family room. Now, like the title of my post says, its not 100% done but I just wanted to show some pics in the process. I finished my pillows too- made a dragon one, and some yellow and white striped ones- love them!
-re-work the shelves because something about them is bothering me.
Other than that a few more tweaks here and there, but I'm loving the color and my new pillows.
Hope you all had a nice long weekend!!
I adore the paint color! What is it? Nice job with the pillows, too.
Perhaps laying some of the books on the top shelf flat will make it all look a bit less vertical.
You're so lucky that your landlord has allowed these changes! Hope he doesn't make you repaint it white when you leave!
Love that paint color! It looks so good and I love the yellow striped pillow! Thanks for sharing.
It looks amazing! I see this and I just love the color, I so wish I could commit.
It's coming together so great. I love all of it! Especially that you picked one of my favorite fabrics for the pillow! Love all of it!!
That blue fits right in for fall and the room looks great! Check Homegoods for some baskets, I always have luck there. So wish I could paint the new place but we are not allowed. Now if only I could buy a place to do a total renovation!
Love it. Looks so great. What color are your walls? They look similar to mine (Monterey White by BM). Love the pop of color behind the bookshelves!
It looks simply gorgeous...the mixed fabrics for the pillows, the drapes behind, the lamp and its light, the color on the shelf wall. Beautiful and sophisticated! If you don't get more shelves to divide the larger area perhaps larger artwork or even hanging the artwork up higher in the space would work.
I love, love, love it all! It looks amazing, that color is fantastic. Oh, and can I get some of your pillows? Pretty, please.
Love the paint color and the magazine holders. I need to get my hands on some of those. Where did you find them?
looks awesome!!! the pillows, the paint..it works nicely.
Come decorate my house... please!!!! :) You're fabulous.
LOVE IT!!! It's looking so gorgeous!!! Love the walls with the blue!!! So perfect!!! Such fun energy & color!!!!
Love the teal in the bookcases. the pillows are great colors!
Erica and Dave- they are from Ikea- I just painted them white and added a little tag on the front.
I do love the color, much more of a statement then the last color!
Your landlord is LUCKY. Because you have made this rental a home. It's elegant and gorgeous. Am loving that the blue is an accent vs. a completely overwhelming color. You show such great restraint.
I love that blue and would love to see a stripe, painted horizontally, where the mantel is, a gray blue stripe.
love it! Did you see the Elements of Style post? She did a book niche in that same color. I know you thought of yours before you saw it, but I thought that was funny.
Looks F-A-B-U-L-O-U-S!!!!! I just pillow for a client that are almost identical!
Love it!! I painted over the weekend, but nothing bold like this color!!!
It's looking great! LOVE the peacock blue color. If your landlord doesn't provide extra shelves, maybe hang a picture or picture grouping in the "expanse"? How fun! The new pillows look awesome too.
I love it...stepping out! Great ideas to finish it off with too!
This looks fantastic, Linds! I love your color palette so much and your collection of pillow is so pretty.
Wow. From what I can see this is looking amazing! You could not have picked a better color in that area. It truly makes everything pop! Also, I need that striped pillow.
Everything looks fantastic! I love your organized magazine holders and the paint color really makes the space pop! Great job, can't wait to see more!
Esp. love the blue built-ins background & the detailing on the fireplace surround.
It looks so wonderful. I love all the splashes of color and that is a great blue you went with.
I think I need to go organize my book shelves now. YOu are totally inspiring me.
I love how you painted the shelves! They look fantastic.
it looks so good..love those pillows!
I'm always scared of peacock, there's a fine line when that blue comes a little to bright -- but this is perfect! I love it!


text:
Edith Hughes-Hill's Novel Gets Readers to Reflect on Their Own Marriage
Prolific author's self-published novel is her fourth book and her first in five years.
Philadelphia, PA – WEBWIRE – Monday, June 5, 2017
Hughes-Hill's novel invites readers to dig deeper into their relationships.
Is a marriage to an unloving partner worthy living – and fighting for? Should one hold fast to his or her beliefs about marriage no matter the circumstances? Readers will ask themselves these questions when they read Edith Hughes-Hill's self-published novel "Existing in The SHADOWS."
A follow-up to 2011's "Wings Can Be Mended," the novel is five years in the making. "Existing in The SHADOWS" tells the story of Tina Smothers, who is married to a narcissistic husband. She happens to be a firm believer in the sanctity of marriage. As her marriage goes through a rough patch, Tina strives to save her marriage as she firmly believes her true love will convert her husband. Will she succeed?
"Existing in The SHADOWS" deals with marriage as its central theme and abuse, love, suffering, and choice as the major or minor themes – all these themes will help readers navigate through Tina's story and put themselves in her shoes. Her story will bring readers to pause and meditate on their own relationship with their spouse or partner. A novel like "Existing in The SHADOWS" should not only help us empathize with couples in a troubled marriage but also help to self-examine ourselves in such a relationship.
Is Tina's marriage a hopeless case and her devotion to her husband misguided? Will her beliefs undo an already patchy marriage? Better read Hughes-Hill's "Existing in The SHADOWS" to find out.
"Existing in The SHADOWS" was one of the many books displayed at the recently concluded 2017 Book Expo America.
"Existing in the SHADOWS"
Written by Edith Hughes-Hill
Published by Self-published
Published date: November 1, 2016
Edith Hughes-Hill, a native Philadelphian and Southern New Jersey transplant, is an avid reader who metamorphosed as an author at a seasoned age. Ms. Edie, as she is affectionately referred, adores creating characters that hold the readers' attention like a vise.
The recipient of various honors and awards for her work ethics and community involvement is rewarding, but receiving praise from non-readers for her novels encourages her soul. Ms. Edie feels books from the Bible to Pre-readers are very important to the essence of life, and she stresses the importance of reading to every young person she comes in contact. She has been inspired to utilize her talents to spread God's Word in an enjoyable yet duty bound way.
Her novels are beautiful stories told with a distinctive crisp style.
www.readersmagnet.com
unloving partner
troubled marriage
patchy marriage
Wings Can Be Mended
Stefanie Sanchez - ReadersMagnet
ReadersMagnet
Multimedia / Online / Internet


We all know that there are millions of men and women who wants to look younger and will buy any product that promises to hold back the natural aging process. That is why there are so many anti aging products in the market these days. One of the best anti aging solutions for a wrinkle free skin is éclos.
This product is way different from other brands because it features Apple Stem Cells extracted from a rare Swiss apple which have shown tremendous ability to stimulate skin stem cells, encouraging aging skin to behave like younger skin. éclos Skin Care is the first brand to bring this active ingredient to mainstream stores at a fraction of the cost- making beautiful and younger skin available to women everywhere. These ingredients are so special because it helps revitalize skin showing the signs of fatigue, loss of firmness and fine lines.
• Facial Cleanser Skin Prep - This gentle formula lifts away makeup and daily debris while PhytoPlex24™ botanicals balance the skin's pH level.
• Cellular Activator Face Serum - this lightweight liquid awakens dormant skin cells, making them behave like young skin cells. Unique PhytoPlex™ plant extracts help visibly reduce the appearance of wrinkles. Skin quickly becomes smoother, softer, more youthful looking.
• Moisture Therapy Regenerative Cream - The latest in Plant Stem Cell technology helps protect skin's ability to renew itself. The result? Sagging skin tightens. Wrinkles are postponed. Combined with PhytoPlex24™ anti-oxidants for the ultimate in aging defense.
• Restorative Eye Cream - Scientists now believe that Plant Stem Cells can reinvigorate skin stem cells, tightening and dramatically reducing the appearance of fine lines. Potent plant extracts in PhytoPlex24™ quickly hydrate to further smooth and firm.
• Instant Radiance Facial Scrub - Plant Stem Cells invigorate skin stem cells to smooth fine lines and help delay signs of aging. Natural nutrients found in PhytoPlex24™ restore and maintain skin's youthful pH balance.
• Skin Renewal Clay Mask - Plant Stem Cell technology helps reverse signs of aging and maintain skin's natural resilience. Used with the eclos™ regimen, skin can look up to 15 years younger.
I thought this product is a perfect anti-aging solution for women on a budget. So what are you waiting for? You should visit them today for more details.
That is why there are so many anti aging products in the market these days.


French Riviera is the vacation that comes to mind when we think of the Katalina-that or our local Catalina Island. It's places like these where the transition from beach to white linen restaurant is often made without time to change. A d'orsay flat with laces you can wear three ways, the Katalina is a cute chameleon, a transition shoe.


text:
Accessibility News October 26,2019 Update
October 26, 2019 Editor
Follow us on Twitter at https://twitter.com/acnewsca
AbleDocs Inc. is excited to be joining the Accessibility News team to ensure all documents are made accessible and compliant.
AbleDocs is the only organization to guarantee the compliance of the files we produce and back that up with a $10,000,000 guarantee.
We look forward to working with you and Accessibility News for years to come. For more details, please come to https://www.abledocs.com for more information about our revolutionary approach to document accessibility.
The AODA Clock is Ticking
There are 5 years, 9 weeks, 5 days until a fully Accessible Ontario! Will you be compliant?
*Delivery Bots 'Paused' After Accessibility Incident
*The Internet Is for Everyone, Right? Not With a Screen Reader
*Making Halloween on P.E.I. Accessible for All Trick-or-Treaters
*A Non-Partisan Look at the 2019 Federal Election Results from a Disability Accessibility Perspective
*People With Disabilities Could Boost Economy by $50 billion: Report
*Carleton University Creates Video Library Focusing on People With Disabilities
Inclusive Media and Design Inc is a proud supporter of Accessibility News.
Inclusive is ready to caption and video describe all your video for web, DVD, and computer desktop. They can also assist you in understanding and implementing Ontario's AODA Integrated Standards' media requirements. Consider having them check that any of your new web site content is compliant with an Accessibility Audit.
Visit http://www.inclusivemedia.ca to find out more.
Delivery Bots 'Paused' After Accessibility Incident
Stuck because a robot won't move out of the way might sound like a dumb episode of "Black Mirror," but that was the reality for a doctoral student on the University of Pittsburgh campus.
Read more at
http://www.accessibilitynewsinternational.com/delivery-bots-paused-after-accessibility-incident/
The Internet Is for Everyone, Right? Not With a Screen Reader
Blind users have been fighting for a more inclusive web for over 20 years. Are lawsuits like the one against Domino's going to make a difference?
http://www.accessibilitynewsinternational.com/the-internet-is-for-everyone-right-not-with-a-screen-reader/
Making Halloween on P.E.I. Accessible for All Trick-or-Treaters
An Island woman is doing her part to make sure children with accessibility issues don't miss out on trick-or-treating this year.
Robyn Weeks of Clyde River has posted a bright orange sign on her front lawn, telling people her home is accessible for everyone trick-or-treating and helping to raise awareness.
http://www.accessibilitynewsinternational.com/making-halloween-on-p-e-i-accessible-for-all-trick-or-treaters/
A Non-Partisan Look at the 2019 Federal Election Results from a Disability Accessibility Perspective
What is the upshot of last night's federal election results, from the perspective of over 6 million people with disabilities in Canada who want this country to become accessible to them?
https://aoda.ca/a-non-partisan-look-at-the-2019-federal-election-results-from-a-disability-accessibility-perspective/
People With Disabilities Could Boost Economy by $50 billion: Report
Canadians with disabilities are already a large part of the working age population and will increase in importance as the population ages, says a new report by TD Economics.
http://www.accessibilitynewsinternational.com/people-with-disabilities-could-boost-economy-by-50-billion-report/
Carleton University Creates Video Library Focusing on People With Disabilities
In an effort to include people with disabilities which are often excluded from historical records, Carleton University is making a special addition to its library.
http://www.accessibilitynewsinternational.com/carleton-university-creates-video-library-focusing-on-people-with-disabilities/
eSSENTIAL Accessibility: helping organizations reach, serve and empower people with disabilities.
The eSSENTIAL Accessibility assistive technology app? gives those who have trouble typing, moving a mouse, or reading a screen due to a variety of conditions – such as stroke, paralysis or arthritis – the tools they need to navigate the Web. The app is free to the end-user and simple to use.
Organizations that feature the app on their websites are committed to making it easier for people with disabilities to access information online.
For more info, please visit http://www.essentialaccessibility.com Follow us on Twitter at https://twitter.com/essentia11y or connect with us on LinkedIn at https://www.linkedin.com/groups?gid=59891 .
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The views and opinions expressed throughout Accessibility News do not represent those of the various organizations or associated individuals and are exclusively those of the contributor and/or author of the specific article or commentary.
Accessibility News, since November 8, 2006
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Family run Italian Catering Service!
We specialize in weddings but can also do Corporate Events, Birthdays & Special Event Catering for up to 100 guests!
Very reasonable pricing, all dishes and serving staff supplied. No worries for you, except for the assurance you will be receiving a great meal!
Personal menus can be made; we want this event to be all about you so contact us to find out more!


text:
Q Scorpii, also designated as HD 159433, is an astrometric binary (100% chance) located in the southern zodiac constellation Scorpius. It has an apparent magnitude of 4.27, making it readily visible to the naked eye under ideal conditions.  It lies in the tail of Scorpius, between the stars λ Scorpii and μ Scorpii  and is located  away from the faint globular cluster Tonantzintla 2. Based on parallax measurements from Gaia DR3, the system is estimated to be 158 light years distant, but is approaching the Solar System with a heliocentric radial velocity of .

The visible component is a red giant with a stellar classification of K0 IIIb. The IIIb luminosity class indicates that it is a lower luminosity giant star. Q Scorpii is a red clump star located on the cool end of the horizontal branch, fusing helium at its core. It has 110% the mass of the Sun but has expanded to 12.4 times its girth. It radiates 62 times the luminosity of the Sun from its photosphere at an effective temperature of , giving it an orange hue. Q Scorpii has an iron abundance half of the Sun's, making it metal deficient. Like most giant stars, it spins slowly, having a projected rotational velocity lower than .

References

K-type giants
Horizontal-branch stars
High-proper-motion stars
Scorpius (constellation)
Scorpii, Q
CD-38 12044
159433
086170
6546
Scorpii, 159

redpajama_set_name: RedPajamaWikipedia