Like most people, I have been taking photos for pleasure since I was a small child. However it is only since 1995 that I started to see and appreciate photography as an art form and it became my passion.
I started to shoot professionally in 2005, when I shot my first wedding for a fee, having first gained experience as a 2nd shooter or even as a guest at friends weddings. Between 70-80 weddings later, at the end of 2012, I called it a day and shot my last wedding (though never say never!) to concentrate on portraits, and my current passion - flowers and wildlife. Although I still shoot events on request.
For portraits, I prefer natural settings as opposed to the sometimes clinical and confining feel of a studio, but I can and do shoot in both. Having a portable mini studio is a boon and a necessity in the Winter months and means I can shoot throughout the year whatever the weather.
I was a Norland trained nursery nurse for 9 years and have a Norland diploma and NNEB to my name so I am very comfortable around children, but I also shoot families, couples and individual portraits.
If you would like further information or wish to discuss your photographic needs, please feel free to contact me either via the form in the "Contact Me" page or on 01883 723783. I can cover most of Surrey and the surrounding areas.


text:
Graphnet - Integrated Care
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You are here: Home > News > Graphnet celebrates 25 years in partnership with the NHS
Graphnet celebrates 25 years in partnership with the NHS
Graphnet is this week celebrating its 25th anniversary of working in partnership with the NHS.
Formed in 1994, the company pioneered the development of the structured medical record, working on a NHS England-funded pilot at Robert Jones and Agnes Hunt Orthopaedic Hospital NHS Foundation Trust. Its first EPR customers also included the Royal Brompton Hospital, Trafford Hospital and Poole Hospital NHS Foundation Trust – partnerships that continue to this day.
The National Programme for IT forced a change in emphasis, with Graphnet moving into combining GP, acute, community information as an important step in improving the quality and speed of care to selected groups of patients. Early examples were Salford, Stockport and Wolverhampton.
This led to the development of the CareCentric shared record software and the creation of a new market for cross-community shared care records.
The original founders and directors – Tony Sharer, Dave Garnett and James Leeming - retired in the last five years. Sadly, both Tony and Dave have since passed away – Tony in 2018 and Dave in 2016.
Since 2013 Graphnet has engaged in a major push into the shared record market and has enjoyed strong year-on-year growth.
Today, CareCentric holds health and care information on 14m patients. It underpins the delivery of integrated care services across multiple Integrated Care Systems including Greater Manchester, and it has been selected as the core technology for the flagship Local Health and Care Record exemplar programme in Thames Valley and Surrey.
Graphnet is now working on the next generation of record sharing – bringing the benefits of personal health records, care planning, care-community wide workflows, and advanced population health to all its customers.
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redpajama_set_name: RedPajamaCommonCrawl


Liam McArthur is supported by a team of volunteers - helping to deliver leaflets, knock on doors, speak to voters and help with clerical work.
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Sign up today using the form below. One of the team will then be in touch to discuss how, where & when you can help.


text:
31. W O L D
By Ewan
Thu, 14 Feb 2019
'Hall – lowww. Berenice, isn't it? Doo deklay-ah. Ah haven't seen you since the last...'
Tabitha Vanderbilt's voice rattled along. Maybe it was the rest of the coke that had managed to stay above her filtrum; maybe there really were people in the world who talked like Katherine Hepburn. I almost laughed at the thought of Sam Sara going through life as a Berenice.
'Berenice? Ah, you must mean my sister. And you are?'
Ms. Vanderbilt coloured up a little more, as she spluttered around a noise that might have been 'sister?'
'Yes, I have a sister, we could pass for twins, although I am a little taller, surely you can see that?'
'Y-yes, I can see that. I'm sorry, I'm Tabitha Vanderbilt, I'm one of the nominees. Friends call me TV.'
I could believe they did. She was a flat-screen, there wasn't much behind what you could see.
Sam held out a hand at last, TV looked at at it before giving one of those three-fingered wet-fish handshakes,
'I'm Taylor Made, I do the morning show at WOLD. This is my producer Harry Chafing.'
I almost started humming.
A flammable jacket came over and took our order. TV already had something with an umbrella in it, so I ordered two whiskeys and shouldn't have been surprised when Johnny Walker turned up rather than a highland malt. In the meantime Taylor and TV were gabbing about getting TV on the radio after she won the De Sales prize. I looked around the room. There were some faces I knew. Tom Pynchon had turned up in disguise, he got about more than anyone knew; that day he was dressed as Margaret Dumont. There were no big players, though, just people who would never trouble the top of the bestsellers list and those who wouldn't again. A single crew from the local television set-up had brought a camera-stroke-boom operator and one of those identikit blondes every station employed from Washington D.C. to Washington State. Nothing attracted the TV hordes of the Golden Age, not since since every cell-phone owner had turned into a cross between Walter Cronkite and Haskell Wexler.
There was a dais with a lectern, someone had rigged a temporary spot overhead and cheap folding screens acted as the wings from which I guessed Lilith would enter to go through the sham of opening the envelope. There was just enough room at the back of the dais for a lounge bar combo. The bass drum skin read Cucamonga Penguins, the five guys' vamping sounded like they were tuning up, or maybe they were sharpening the blades on their ice-skates. They did look more like an Ice Hockey team than a band. Most of the audience adopted the right pose for the bored invitee or the excited nominee, that was to say either chin scratching or gripping stem-ware whilst baring less than movie-star teeth. The rest were the PRs and marketeers working for the publishing houses, Not one real-live editor was in attendance. Just another award shindig.
Up in Heaven, there weren't so many writers among the Saved as you might think. Peter was very picky at the pearly gates, If he didn't like your stuff, you got the Hellavator all the way down to Mr D. People used to say The Devil read out their work to them until they begged for mercy. Even Hemingway. I didn't want to be in the 50 Shades woman's stilettos, come the day.
Certificate PG
Type of tale
Poetry Monthly
Inspiration Point (work that responds to our weekly writing cue)
Other Fiction
Other Non-fiction
Talecatching


text:
HomeNewsInterviewsBaxter aiming high at Europa Worldwide
Baxter aiming high at Europa Worldwide
February 24, 2014 Christopher Walton
Three years ago the industry was shocked as one of the most prominent names in family haulage, the Baxter family's RH Freight, was snapped up by Swiss logistics giant Kuehne + Nagel for £66.9m. It was a move that came out of the blue, and was concluded within in matter of weeks (if the folklore attached to the deal is to be believed) but it resulted in Andrew Baxter, who alongside his brother Ian ran RH Freight in the footsteps […]
CitySprint calls for London Congestion Charge tiering
Arla to convert fifth of fleet to dual-fuel
Europa Worldwide opens £20m DC
May 4, 2012 Christopher Walton
Freight and warehousing specialists Europa Worldwide Logistics has opened a new £20m purpose-built distribution centre in Birmingham. Constructed in just 24 weeks, the new 155,000ft² facility at ProLogis Park, Minworth, brings together a number of the company's operating divisions under one roof, including European express, seafreight, national distribution, exhibition and project forwarding and logistics services. The firm, which has been running for nearly 50 years, has been operating from Birmingham since 1985. The Minworth facility employs 100 staff, has 15,000 […]
Europa Worldwide expands into North Africa
October 7, 2013 Christopher Walton
Europa Worldwide has launched its first regular service to and from Morocco, the first route in an expansion of its services over the next 15 months.
Europa Worldwide invests to keep its best employees
May 21, 2019 Carol Millett
Europa Worldwide Group has launched a programme 'to nurture talent' in a move aimed at retaining staff.


text:
using System;
using System.Collections.Generic;
using System.Linq;
using JetBrains.Annotations;
using osu.Framework.Graphics;
using osu.Framework.Input.Events;
using osu.Framework.Input.StateChanges;
using osu.Framework.Input.States;
using osu.Framework.Logging;

namespace osu.Framework.Input
{
    /// <summary>
    /// Manages state and events for a single button.
    /// </summary>
    public abstract class ButtonEventManager<TButton>
    {
        /// <summary>
        /// The button this <see cref="ButtonEventManager{TButton}"/> manages.
        /// </summary>
        public readonly TButton Button;

        /// <summary>
        /// The input queue for propagating button up events.
        /// This is created from <see cref="InputQueue"/> when the button is pressed.
        /// </summary>
        [CanBeNull]
        protected List<Drawable> ButtonDownInputQueue { get; private set; }

        /// <summary>
        /// The input queue.
        /// </summary>
        [NotNull]
        protected IEnumerable<Drawable> InputQueue => GetInputQueue.Invoke() ?? Enumerable.Empty<Drawable>();

        /// <summary>
        /// A function to retrieve the input queue.
        /// </summary>
        internal Func<IEnumerable<Drawable>> GetInputQueue;

        protected ButtonEventManager(TButton button)
        {
            Button = button;
        }

        /// <summary>
        /// Handles the button state changing.
        /// </summary>
        /// <param name="state">The current <see cref="InputState"/>.</param>
        /// <param name="kind">The type of change in the button's state.</param>
        public void HandleButtonStateChange(InputState state, ButtonStateChangeKind kind)
        {
            if (kind == ButtonStateChangeKind.Pressed)
                handleButtonDown(state);
            else
                handleButtonUp(state);
        }

        /// <summary>
        /// Handles the button being pressed.
        /// </summary>
        /// <param name="state">The current <see cref="InputState"/>.</param>
        /// <returns>Whether the event was handled.</returns>
        private bool handleButtonDown(InputState state)
        {
            List<Drawable> inputQueue = InputQueue.ToList();
            Drawable handledBy = HandleButtonDown(state, inputQueue);

            if (handledBy != null)
            {
                // only drawables up to the one that handled mouse down should handle mouse up, so remove all subsequent drawables from the queue (for future use).
                int count = inputQueue.IndexOf(handledBy) + 1;
                inputQueue.RemoveRange(count, inputQueue.Count - count);
            }

            ButtonDownInputQueue = inputQueue;

            return handledBy != null;
        }

        /// <summary>
        /// Handles the button being pressed.
        /// </summary>
        /// <param name="state">The current <see cref="InputState"/>.</param>
        /// <param name="targets">The list of possible targets that can handle the event.</param>
        /// <returns>The <see cref="Drawable"/> that handled the event.</returns>
        protected abstract Drawable HandleButtonDown(InputState state, List<Drawable> targets);

        /// <summary>
        /// Handles the button being released.
        /// </summary>
        /// <param name="state">The current <see cref="InputState"/>.</param>
        private void handleButtonUp(InputState state)
        {
            HandleButtonUp(state, ButtonDownInputQueue);
            ButtonDownInputQueue = null;
        }

        /// <summary>
        /// Handles the button being released.
        /// </summary>
        /// <param name="state">The current <see cref="InputState"/>.</param>
        /// <param name="targets">The list of targets that must handle the event. This will contain targets up to the target that handled the button down event.</param>
        protected abstract void HandleButtonUp(InputState state, List<Drawable> targets);

        /// <summary>
        /// Triggers events on drawables in <paramref name="drawables"/> until it is handled.
        /// </summary>
        /// <param name="drawables">The drawables in the queue.</param>
        /// <param name="e">The event.</param>
        /// <returns>The drawable which handled the event or null if none.</returns>
        protected Drawable PropagateButtonEvent(IEnumerable<Drawable> drawables, UIEvent e)
        {
            var handledBy = drawables.FirstOrDefault(target => target.TriggerEvent(e));

            if (handledBy != null)
                Logger.Log($"{e} handled by {handledBy}.", LoggingTarget.Runtime, LogLevel.Debug);

            return handledBy;
        }
    }
}

redpajama_set_name: RedPajamaGithub


text:
Kirstyn Lazur
Fairy Dustballs (or Blog)
MOVE (Live Classes)
The Grace of Making It
Once upon a time there were two girls who became the best of friends. They played in the sun and in salty ocean waves. They wrote notes to each other in class and talked on the phone all night. After school, they snuck off to get pizza. They drove far away to see baseball games. When these girls became women, they went off into the world.
The world separated them for a time. Each experienced a heartbreak: one found love and lost it and one didn't find love at all. After these heartbreaks, they found each other again. They went off to get meatballs and salads on Saturday nights. They flew far away to visit the best castles and sleep in the grandest of canopy beds and they'd return from their travels and talk about their memories together and laugh and laugh.
But one day, the heartbreak of the world that held so strong in one beloved friend turned into a black cancer that spread throughout her body. For one year she tried to fight it and her friend cared for her. But she slipped away and died. The friend wept. She wrapped herself in their memories and in afghans because there was nothing else to hold on to. There, a black sadness grew inside her until in the third week, in the third month, ten years after her best friend, she died too.
Weeks before she died, she had a revelation. "I've finally let her go," she said. "I needed to let my best friend go."
On her deathbed she arrived. Blood was drawn in long lines like the red carpet. Doctors clicked pens, snapping away like paparazzi. With morphine flowing through her veins, she cried out victoriously, "I made it! I finally made it!"
"Yes, you did!" I laughed and laughed. "You made it."
TWITTER @KIRSTYNLAZUR
Tweets by @KirstynLazur
Contact KIRSTYN
RECENT FAIRY DUSTBALLS
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Home About Contact Fairy Dustballs
© Kirstyn Lazur. 2019. Site by heatherfeatherdesign on Weebly.


We offer a wide range of services, including: stone coated metal roofing, shake, shingle roofs, metal panel systems, copper roofing systems, asphalt shingle products, solar roofing systems, roof repair, roof insulation, slope, low slope systems, single ply roofing and more.
We provide quality residential and commercial roofings services for any project. Our roofing service include old & new roofs, tear offs, windows, bartile roofs, roofing repairs, re-roofs, new roofing construction, gutters, asphalt roofs, metal roofs, wood shake roofs and siding.


Firstly, offer your artwork of facial tissue to us, we will setup the printing plate.
There are a few things you need to consider when designing a print for custom printed box tissue or facial tissue. If your design requires a different print layout covering a few perforated squares, then you will need to place an artwork within the safety print area for each square. The number of squares used will become the total length and size of the template; which will be repeated during printing.
100% wood virgin pulp or 100% unbleached bamboo pulp, 18gsm – 19gsm, disposable and flushable.
Colorfast even facial tissue wetted and No harm to skin while wiping body.
Heavy metal contents in printing ink on printed facial tissue surface can pass the SGS test.
(a) printed facial tissue : 3 layer, 8.27 inch x 8.27 inch each sheet, 10 sheets each polybag.
(b) printed box tissue: 3 layer , 7.09 inch x 7.88 inch each sheet, 150 sheets each paper box.
No special shipping quantity limited.
For small quantity such as 1000 boxesof printed box tissues or 1000 packes of printed facial tissues, we will act as sample order.
The lead time for bulk printed facial tissue product is according to the actual order quantity.
15 days for less than 20000 boxes of printed box tissues and 25 days for one 20ft container.


1945: President Heber J. Grant dies in Salt Lake City, Utah, at age eighty-eight, having served for more than sixty-two years as a General Authority.
1972: The Tahiti Stake, the first stake in Tahiti is organized.
1998: Russia grants the Church formal recognition and issues a certificate allowing the Church to continue its missionary and humanitarian efforts in the country.


Note: this recipe is adapted from Serious Eats 30-Minute Pressure Cooker Chicken With Chickpeas, Tomatoes, and Chorizo Recipe to better suit an Australian audience on a budget using the Phillips All-In-One Cooker. Budget and grocery shopping notes are in italics.
Total cost for six serves: approximately $19 (not counting vegetable and carb sides), or $3.17 per serve.
Slice the chorizo into thin slices.
You can buy chorizo on half-price sale at least once every two months at either Coles or Woolworths. When they go on sale, I'll usually buy a dozen and freeze them to use over the coming weeks. This takes the cost down to $1.50 per chorizo, rather than $3 per chorizo.
Set your pressure cooker to Sauté/Sear – High Temp for two minutes. Heat up the olive oil in the pot, and leave the chorizo in to fry until slightly crispy.
Slice the onion into thin slices, and add to the pressure cooker. Add another three minutes to the Sauté/Sear – High Temp mode.
After three minutes, add the washed and rinsed chickpeas, diced tomatoes, and chicken stock and stir.
Canned goods like chickpeas and diced tomatoes go on sale regularly, it's worth stocking up when they hit about $1 a can. Alternatively, you can buy them for about 90c a can regularly at Aldi. You can also make your own chicken stock to save money, or buy it from Aldi for about $2 for a litre.
Add the paprika, dried chilli flakes, and a drop of liquid smoke.
The original recipe calls for fire-roasted tomatoes – as that's a bit harder to find in Australia for a good price, I added a drop of Tone's Liquid Smoke instead. You only need a single drop or two for it to add a wonderful smokey flavour to whatever you're cooking. A $6.99 bottle can last you an entire six months because you use it so sparingly!
Add 1kg of chicken pieces, and close the pressure cooker. Set it to Manual Pressure Cooker mode for twenty minutes.
The original recipe calls for an entire chicken cut into pieces – that's a bit too fiddly for me, so I used 1kg of chicken thigh cutlets (six cutlets in total) instead. This was $8.50/kg, but you could go even more budget and opt for chicken drumsticks, wings or maryland (ranges from $3.50/kg – $6/kg).
While the pressure cooker is doing its thing, prepare your sides. I like to just steam up whatever veggies are on special that week – green beans, asparagus, broccoli, etc., or you can prepare a simple salad instead. You'll also want some carbs to soak up the yummy sauce – rice, cous cous, or use spaghetti as I did as I had an unused half pack.
Release the pressure in the pressure cooker, and open the lid. Keep it on a high temperature (back to Sauté/Sear – High Temp Mode) and stir until the sauce thickens up.
Squeeze the juice of half a lemon into the pot, and more salt and pepper to taste if needed.
The recipe calls for sherry vinegar to taste, but I've substituted with lemon juice. I don't know about you, but sherry vinegar isn't an ingredient that I cook with regularly, so lemons off the neighbour's tree is my preference!
Serve topped with parsley in bowls on top of your carb base, with veggies on the side.
Twenty years ago, the greatest girl group of all time were at the peak of their fame. Victoria Adams, Emma Bunton, Melanie Chisholm, Melanie Brown and Geraldine Halliwell were taking the entire world by storm, and given I was a tween, I fell right into Girl Power-mania. My collection of Spice Girl photos and posters was unrivaled amongst my peers.
My love for the Spice Girls has never dwindled, and even now I would happily shell out $500 for a ticket to a reunion concert…presuming of course, that all five original members would be involved!
In the absence of a true worldwide reunion tour, holding a Spice Girls-themed party complete with a screening of movie classic Spice World and themed snacks is my only consolation. The rest of this entry gives an overview of the different dishes I chose to serve up at my party, and offers a few other ideas of what you might serve at your own Spice Girls-themed Spice World screening party!
I served up a bowl of The Natural Confectionery Company's Jelly Babies to represent Baby Spice. This was an easy zero-effort option, given that I knew I'd be spending some time in the kitchen making other dishes. Plus, who doesn't like a bowl full of jelly babies?
You might also like to serve: Baked mushy bananas with cream, cake pops, fresh cut baby vegetables with hummus.
For Scary Spice, I served up a Scary Mummy Brie. You might also like to serve: Any 'scary' Halloween-inspired recipe – severed finger cocktail sausages, candied poisoned apples, chocolate mice.
Method: Preheat the oven to 180 degrees Celsius. Cut the puff pastry into thin strips and wrap it around the brie, leaving slight gaps here and there so that it resembles an Egyptian mummy head. Place the wrapped brie into the oven on a tray lined with non-stick baking paper. Bake until the inside of the brie is gooey – normally no more than twenty minutes.
Take the brie out, and poke the almonds, pointy end first, into where 'eyes' should be located. Serve with crackers on the side.
You can't get much posher than Cucumber Sandwiches, fit for a high tea or even for Posh Spice herself. You might also like to serve: any variety of hors d'oeuvres (e.g. salmon, dill and cream cheese vol au vents), prawn cocktails or a bottle of bubbly.
Method: Peel the cucumber and slice it very thinly, placing the slices into a colander. Sprinkle salt lightly on the cucumber and leave it for 45 minutes, to encourage it to drain. After 45 minutes, pat each slice dry with a paper towel. Spread the bread with butter, making sure you don't get finger or knife marks into the bread.
Layer the cucumber onto the bread, and sprinkle a dash of white pepper on top. Make your sandwich, then cut off the crusts, and then cut the sandwich into fingers (or triangles). Serve either upright on a tiered platter a la high tea, or stack them however you wish onto a plate.
Sporty Spice herself would be proud of these Sporty Protein Balls – or more accurately, let's just call them Sporty Energy Balls as they're not THAT full of protein. You might also like to serve: green smoothie shots, healthy fruit kebabs, banana protein muffins.
Method: Mix a cup of rolled oats with a quarter cup of raisins and a generous handful of sesame seeds. Add about two tablespoons of honey and two tablespoons of peanut butter, and mix it all up. If not all the oats have combined into the mixture, add in more peanut butter and keep mixing. Keep adding peanut butter or honey until everything combines into a fairly solid ball.
Take a small tablespoon of the dough, and roll it in your hands until it forms a smooth ball. Place on a tray lined with baking paper. Repeat until you've used up all the dough. Chill in the fridge for at least two hours, or ideally overnight for maximum structural integrity.
I've never forgiven Geri Halliwell for leaving the group and triggering the break-up of the group. Still, despite my unforgiving nature, I can't leave out Ginger Spice and so I pay tribute to her with this easy Ginger and Lime Cordial. You may also like to serve: ginger kisses, apple and ginger slice, steamed oysters with soy, ginger and shallots.
Method: Mix one part Buderim ginger refresher cordial with four parts soda water. Wash then slice up two limes to add to the mix. Chill in the fridge, then serve either in a punch bowl or a jug. Hint – have a bottle of vodka nearby for those who want to spike their cups with a bit of something, but leave the main cordial mix alcohol-free.
Don't forget to put the proverbial cherry on top by baking some 'Spice Girl' cookies for everyone to decorate as they like! Make sure you have plenty of cookie decorating supplies (icing etc) in different colours for people's creativity to run wild. I made some slight modifications to this recipe on Taste.com.au to make these cookies – e.g. using more cinnamon and nutmeg, slightly less sugar and more golden syrup, etc.
Go forth, nostalgic readers, and Spice Up Your Life.
Check out my first lot of pancakes three ways!
Pancake Ingredients: 1 cup milk, 0.5 cup ricotta, 1 egg, 1 cup self-raising flour, 0.15 cup sugar, 1 teaspoon cinnamon sugar.
Syrup Ingredients: 50gm butter, 50gm brown sugar, one tablespoon golden syrup, two large peeled and diced apples, cinnamon sugar.
Whisk milk, ricotta and egg in a bowl.
Mix flour, sugar and cinnamon in a separate bowl and make a well in the centre.
Pour milk mixture into the well, and whisk to combine.
Heat stove to low, spray oil in a non-stick pan.
Ladle batter into the pan. Cook till bubbles form on top, then flip.
While the pancakes are cooking, start working on your syrup. Melt butter, brown sugar and golden syrup in a small saucepan on low heat.
Add diced apples and cinnamon sugar, mix thoroughly, and keep cooking on a low heat until the apples are soft.
Pour your apple syrup over your pancake stack.
Pancake Ingredients: 1 cup milk, 0.5 cup sour cream, 1 egg, 1 cup self-raising flour, 0.15 cup sugar, 1 mashed pear.
Whisk milk,sour cream and egg in a bowl.
Mix flour and sugar in a separate bowl and make a well in the centre.
Pour milk mixture into the well, and whisk to combine. Fold in the mashed pear.
To make a simple syrup – melt your fig jam in the microwave, and mix in with the maple syrup. You can water it down slightly with hot water if you don't want it too sweet as the combined jam and maple syrup may be too overwhelming.
Pour your fig and maple syrup over your pancake stack. Enjoy!
Whisk milk and egg in a bowl.
Mix flour, Milo and sugar in a separate bowl and make a well in the centre.
Drizzle condensed milk (room temperature!) over your pancake stack. Enjoy!
*I thought that Milo and condensed milk might make a nice combination for pancakes, as that's how I make my hot Milo for a treat – two teaspoons of Milo, one teaspoon of condensed milk, and then hot water to dissolve. No need to add extra milk or sugar!


text:
Las elecciones son un proceso institucional en el que los electores eligen con su voto, entre una pluralidad de candidatos a quienes ocuparán los cargos políticos en una democracia representativa. Para las administraciones del Estado, en su desarrollo democrático celebran periódicamente elecciones legislativas, Además, en muchas democracias representativas se convocan elecciones a la jefatura del Estado o del Gobierno. Las elecciones judiciales, en que el pueblo determina las personas que van a interpretar las leyes, solamente se celebran en la actualidad en el Estado Plurinacional de Bolivia, correspondiendo en el resto de países democráticos su elección al poder legislativo y/o ejecutivo.

Además, en el marco de las legislaciones descentralizadoras vigentes en algunas democracias, en ciertos países se convocan igualmente elecciones a legisladores, presidentes ejecutivos y/o autoridades judiciales de ámbito parroquial, municipal, comarcal, provincial y/o regional. Asimismo, en los países miembros de la Unión Europea se celebran las llamadas "elecciones europeas", en las que los ciudadanos de cada país eligen democráticamente a las  personas que van a representar directamente a su país ante la asamblea legislativa supranacional europea.

Un mecanismo que altera esa igualdad es la manipulación interesada del tamaño y distribución de las circunscripciones electorales (gerrymandering, rotten boroughs) por parte del Gobierno. Si se reconoce la soberanía popular, todo el pueblo tiene derecho tanto al sufragio activo (cuando todos pueden votar, se habla de sufragio universal, si no, de sufragio restringido) como al sufragio pasivo (todos han de poder ser elegidos). En ocasiones la ley prevé circunstancias en las que se pierde el derecho de sufragio o requisitos de distinta naturaleza para su ejercicio; limitaciones que en algunos casos pueden llegar a ser tan abusivas que desvirtúan los resultados electorales. Las características de las elecciones en cada país se regulan en la legislación electoral, que define su peculiar sistema electoral, como por ejemplo su naturaleza de elecciones directas (la totalidad de la ciudadanía elige directamente con su voto al cargo elegido) o indirectas (hay un cuerpo intermedio, compuesto por representantes elegidos por toda la ciudadanía, que es el que toma la decisión). La introducción de novedades en los sistemas electorales se denomina reforma electoral.

El mecanismo habitual de participación política de los ciudadanos en la democracia liberal son las instituciones denominadas partidos políticos, aunque hay otros mecanismos para la presentación de candidaturas electorales (coaliciones electorales, agrupaciones de electores, etc.)

La rama de la ciencia política que analiza científicamente las elecciones se denomina psefología (de psephos ψῆφος, "guijarro" en griego, por los que se usaban en la democracia griega como papeletas electorales (véase también ostracon-).

En el plano internacional, resulta necesario resaltar que en casi todos los países, como parte de su sistema democrático, podemos encontrar la existencia de instituciones político-electorales, que se encargan, tanto de organizar las elecciones como de dirimir los diversos conflictos de esa índole que en ellos se someten, sin dejar de mencionar que en algunos casos, en solo uno de ellos recae la obligación de ejecutar ambas encomiendas.

En España la organización de las elecciones recae, según el tipo de elección, en la Dirección General de Política Interior del Ministerio del Interior, o en la consejería regional o área provincial con competencias en materia de procesos electorales. La resolución de los conflictos que en las elecciones se produzcan corresponde en España en exclusiva a la Junta Electoral Central o a las juntas electorales de rango inferior que por delegación legal se establezcan.

Características de las elecciones

¿Quién puede votar?

La pregunta respecto a quién debe sufragar es un asunto central en las elecciones. En el electorado generalmente no se encuentra incluida la población entera; por ejemplo, muchos países les prohíben votar a las personas declaradas mentalmente incompetentes y a las mujeres; además, todas las jurisdicciones requieren una edad mínima para votar.

Históricamente, muchos otros grupos han sido excluidos de las votaciones. Por ejemplo, la democracia de la antigua Atenas no permitía a las mujeres, extranjeros y esclavos el derecho al voto, y la constitución original de los Estados Unidos permitía el voto solo a los hombres blancos y propietarios. Gran parte de la historia de las elecciones se trata sobre la lucha y promoción del voto para los grupos excluidos. El movimiento para el sufragio femenino le entregó a las mujeres de muchos países el derecho a votar, y la aseguración del derecho al sufragio libre fue el mayor éxito del Movimiento por los Derechos Civiles en Estados Unidos. La extensión del derecho al voto de otros grupos que se mantienen excluidos en algunos lugares (tales como los convictos por felonía, miembros de ciertas minorías y los desaventajados económicamente) continúa siendo una meta significativa para los derechos electorales.

En algunos países el voto es obligatorio por ley; si un votante no ejerce su deber, puede verse sujeto a castigos, que van desde multas pequeñas hasta prisión.

Nominación
En una democracia directa, cualquier persona elegible puede ser nominada. En algunos países, solo miembros de un particular partido político pueden serlo. En los Estados Unidos, por ejemplo, los candidatos de partidos necesitan una cantidad menor de firmas que apoyen su nominación a aquellos candidatos que sean independientes.

¿Quién puede ser elegido?
Las posiciones de la Administración de un país para las cuales se celebran elecciones varían dependiendo de la localidad. En la mayoría de democracias representativas, como por ejemplo los Estados Unidos, algunas posiciones no son llenadas mediante elecciones; por ejemplo, los jueces son usualmente designados para proteger su imparcialidad, aun así existen excepciones a esta práctica.

Es usual el establecimiento de grados intermedios entre los electores y los elegidos, por ejemplo, el presidente de Estados Unidos es elegido por el colegio electoral, y en el Sistema Westminster, el Primer ministro es formalmente nombrado por la "jefatura del estado" (siendo elegido realmente por el parlamento o por el partido vencedor de los comicios).

Generalmente las elecciones directas y aquellas con segundos grados electorales tienen resultados similares. Sin embargo, en algunos casos los sistemas electorales permiten la elección de candidatos que no reciben la mayor cantidad de votos populares; siendo un ejemplo reciente la elección estadounidense del año 2000 donde fue elegido Presidente George W. Bush y del año 2016 donde fue elegido Presidente Donald Trump.

Sistemas electorales

Los sistemas electorales se refieren a arreglos constitucionales detallados y  sistemas de votación para determinar qué individuos y partidos políticos son elegidos en posiciones de poder.

El primer paso es contar los votos, para lo cual se usan distintos sistemas de recuento de votos y papeletas. La mayoría de los sistemas pueden ser categorizados en sistemas de Representación proporcional y de  mayoritarios.

Entre los principales sistemas electorales están:

 Sistemas mayoritarios:
 Mayoría relativa
 Voto en bloque
 Voto alternativo
 Doble ronda

 Sistemas semiproporcionales
 Sistema paralelo
 Voto limitado
 Voto único no transferible

 Sistemas de representación proporcional
 Representación proporcional por listas
 Representación Proporcional Personalizada
 Voto único transferible

Véase también
 Derecho electoral
 Elecciones por país
 Electorado
 Sufragio facultativo
 Sistema D'Hondt
 Protocolo n.º 1 a la Convención Europea de Derechos Humanos § Elecciones libres
 Plataforma de partido
 Promesa electoral
 Democracia
 Reforma electoral
 Polarización política

Bibliografía
 Mueller, Dennis C. 1996. Constitutional Democracy. Oxford: Oxford University Press.
 Ware, Alan. 1987. Citizens, Parties and the State. Princeton: Princeton University Press.

Notas

Enlaces externos

 The Surprising Effect of Facial Appearance on Political Decision-Making The effects of facial features on political choices
 Analfabetismo económico, por John Stossel, sobre El mito del votante racional de Bryan Caplan
 La democracia de los borregos, por Gorka Echevarría, sobre El mito del votante racional de Bryan Caplan

Ciencia política
Derecho constitucional

Teoría de la decisión

redpajama_set_name: RedPajamaWikipedia


It's that time again! It's unfortunate, but not much was done in the nursery this week. We got baseboards put in, but that's literally it! If you want to see where we started, check out weeks 1 and 2!
I did, however, start planning some more decor items for the room, like artwork and a mobile. I considered buying one, but on a recent trip to Chapters, I saw some Christmas ornaments that looked very similar to some I bought in January on clearance. Wheels started turning and I think I actually have most of what I need to make the mobile myself! Love it when that happens!
With this, came an idea for a more concrete 'theme' for the nursery as well. Up until now, it was just all about neutrals, but after shopping the house a little more, I'm finding that there are some pieces that might fit really well in here!
I love the texture of the blanket and the colours on the antlers – plus, they'll compliment the mobile well. Since the boys will be born in the Winter, the red plaid blanket will also bring in a cozy feel and a fun pop of colour.
We also finally have some artwork! I recently had a baby shower and got some beautiful art from some lovely friends, then I shopped the house some more (yeah apparently I'm a hoarder) and found some frames that would be great in this room!
I don't know if these will all be used yet, and I don't know if they'll turn into a gallery wall. Right now it seems unlikely that I'll have a whole wall of artwork in this room. I might just mix some of these on the bookshelf, around the changing table, or above the crib. We'll see!
So that's really it in terms of updates. We have been getting some work done in the bathroom and all tile has been removed (woo hoo!), and I also finished our entryway makeover, so we've definitely been busy around here! It's been interesting taking on more than one room in the middle of the One Room Challenge!
Here's the list, one more time, so you can see how behind I am. Ha!!
complete all finishing touches – the fun part!
NOTHING! We're done. Now it's time for the reveal!
Don't forget to check out the amazing work of the 20 design bloggers taking part in the challenge and check out what all other guest participants like myself have been up to!
Fingers crossed next week I have more to show for this nursery!
I love the mounted antlers & I like where this nursery is headed!
I love the scheme you have going- so warm and antique woodsy like. I can't wait to see your DIY mobile- it already looks so good!
Technically, as a fellow list-crosser-offer, you could cross out the (DIY or Buy?) behind the mobile question. Cause you've answered that part! :) I am not a huge fan of the mounted antlers phase, but I love the plaid and it certainly pops with colour!
Haha I actually thought about that, Annet! But I left it since the mobile isn't finished yet and who knows if this DIY will work!
I love the plaid and antlers. Great direction for this space! I'm excited to see your mobile!
I love where you're going with this room! The art and frames are perfect! I've been at Chapters a lot lately too – Christmas decor is perfect for that rustic glam cabin approach!
Thanks so much, Kourtney!! I think the Christmas decor everywhere definitely inspired me. And I love how cozy it all is!!
Thank you!!! My husband thinks they'll scare the boys. Hahaha!
What cute prints and I love the antlers! Can't wait to see how this turns out.
Thanks so much, Grace!!! Fingers crossed it all comes together in time!
I'm totally not a hunter myself (and these are fake anyway haha), but I also like them as decor, and not just because it happens to be on trend. Thanks so much for your kind words!!!
Hurry up and finish this one because I can't wait to see how it turns out!!!
Hahaha oh my gosh you and me both. I feel like everything is still up in the air with this room! AAAAH!!!
Love, love, love it! What a cute theme, and who doesn't want their kids to appreciate nature?! You can switch the artwork out if you find you have too much to put up all at once. It's good for things to change now and again in a nursery. Keeps their little minds active and curious.
Always with the great suggestions :) thanks, Meggie!
Everything you have is great! I cannot wait to see it come together…Love the plan for a baby's room.
I'm sold on the decor of the room! So cute and cozy!
It's so fun to decorate for children!


Roman, Gaul, c. first to second century C.E.
Ceramic bowl with decorative border featuring an ornate design combined with a floral pattern on the bottom; the bowl is covered with the remains of a coat of red paint. Research suggests that it is a locally produced copy of popular Gaulish Samian ware, dating between the first and third centuries C.E.; it is possible that it was originally used in a domestic setting, holding berries or nuts.
Gift of Mr. and Mrs. Cedric H. Marks, New York, 1973.


Get ready for a remaster of Scooby Horror!
Scooby Horror has been remastered to be completely overhauled and improved. New dialogue system, improved models and visuals, new objectives, a brand new chapter and more!
Will you be able to save Scooby Doo and catch the kooks behind the mask?


text:
Tag: #debt
What COVID-19 means for the future of tax
This article features in the May 2021 edition of TAXline, ICAEW Tax Faculty's monthly magazine. One article is freely available each month.
With the pandemic increasing pressure on public finances, could this prompt overdue discussions on tax reform? ICAEW's Head of Tax Frank Haskew and independent adviser Martin Wheatcroft reflect on recent announcements and challenges facing the Chancellor.
With the UK's deficit set to increase to £2.5tn by 2023, the fact that tax revenues do not cover public spending is starker than ever. However, the problem of balancing the books far predates COVID-19.
An aging population coupled with funding and tax administrative decisions made many decades ago have meant that the gap has been slowly but inexorably widening. Frank Haskew, Head of Tax at ICAEW, says: "Since the turn of the century, we have been running deficits almost every year. The fact is that we're not raising enough tax meet to our day-to-day spending commitments."
Martin Wheatcroft, an independent adviser and author on public finances who works closely with ICAEW, explains: "People are living longer which is a good thing, but it has a financial impact. For example, the NHS spends an average of £80 a month on 18-year-olds, while for 80-year-olds that cost is more than £500. The perennial issue is that we don't have a clear long-term strategy for how the government, or any government, plans to deal with that."
To balance the books, the primary strategy of governments has been to grow the economy and have a moderate level of inflation to inflate away debt. However, financial crises and recessions have meant that in the past decade growth has been a lot weaker than expected. George Osborne, for example, was forced to leave the Exchequer without fulfilling his pledge of eliminating the deficit due to the underperformance of the economy. "When you combine the demographic pressures with slower economic growth then it's a difficult situation," says Wheatcroft.
Paying for coronavirus
Into this strained situation enters a global pandemic and its huge financial repercussions. Alongside the severe and prolonged impact on economic activity, stimulus and support packages are expected to add between £0.5tn–£1tn onto UK debt in the next few years.
Ahead of the Budget in March, the expectation was that the Chancellor would be looking for ways to raise revenues to help cover the costs of COVID. However, the measures announced will not do so – in the short term at least.
"It's fair to say that there was no serious attempt to tackle a growing fiscal deficit in the Red Book," says Haskew. "The 2019 manifesto pledge that there would be no rise in VAT, income tax or national insurance means that the Chancellor is prevented from the most obvious, and quick, ways in which to raise revenues."
The flagship measure for revenue raising in the Budget was the increase to corporation tax rates. However, as the change will not come into effect until 2023, this will not provide a quick cash injection. Haskew also argues that the fiscal impact may not be significant. "The potential corporation tax revenues over the forecast period are pretty much balanced by the cost of the super deduction. In overall terms any difference is probably loose change," he says.
Wheatcroft believes the measure gives an indication of the government's medium-term plans. "One of the more positive things you can do in the medium term to get your public finances under control is encourage stronger economic growth. By taking action on corporation tax the government wants to try and at least stabilise the situation."
Reallocating spending
Evidence for where the Chancellor is securing finance in the short term can be seen in the integrated defence review published on 16 March, which confirmed that the size of the army would be further reduced by 2025. "Since the 1950s the UK has cut defence spend from 10% of GDP down to 2%. Reallocating that finance to healthcare that has helped successive governments avoid increasing taxes," explains Wheatcroft. "However, with defence spend now just above the NATO minimum, there's no further capacity and taxes are going to have to go up at some point."
Haskew agrees: "The measures announced so far are just nibbling at the edges of the problem. The UK has a strategic question as to whether it tackles the deficit and if so how. Since the start of the pandemic there's been suggestions from some commentators that capital gains tax and inheritance tax might rise, and other have proposed wealth taxes, but we saw none of those suggestions in the Budget. It shows just how hard it is to raise taxes."
There are a number of areas of the UK tax system that have been ripe for reform for many years, including the differences between the taxation of the employed and self-employed. "We've had a position of significant difference between these two types of taxpayer for 20 years and more. Successive governments, of every political hue, have identified it as a concern but never successfully addressed it," says Haskew.
He cites Philip Hammond's attempt to make relatively modest changes to national insurance contributions for the self-employed in 2017, which were reversed within a week.
Wheatcroft, meanwhile, points to the perennial thorny issue of business rates and the interim review published as part of HM Treasury's Tax Day announcements on 23 March. "Everybody was in total agreement that it's a bad tax and needs reform, but they were also very unhappy about the main alternative option," he says. "There's definitely an inertia bias when it comes to changing taxes because it is so difficult. It's much easier to stay with the current ones, simply because they already exist and they are collecting revenue, however imperfectly."
Haskew agrees: "These cases highlight that a lot of the structural problems in the tax system have become so ingrained that trying to change them is almost impossible."
Catalyst for reform
Decisions on how to balance the books have been getting increasingly difficult year on year, but could the dramatic impact of the pandemic provide the impetus for the government to set out a long-term vision of how to tackle the deficit and for Rishi Sunak to make some brave choices?
"From a public support point of view, this past Budget was politically the best possible time to raise taxes, with everyone understanding the financial impact of the interventions that the government has had to take," says Wheatcroft. "However, from an economic perspective it would be the worst time. At the moment the government wants to do everything possible to encourage a strong economic recovery. This is probably why the government took the opportunity to pre-announce raising corporation tax rates now, rather in three years' time immediately prior to a general election."
Wheatcroft suggests that the Chancellor has potentially another 12 months of political goodwill in which to implement changes and suggests that Tax Day is a good indication of travel. "The very fact of having a Tax Day announcing the consultations and setting out a 10-year strategy, which it did last year, is a positive sign of longer-term thinking," he says.
Haskew believes that now is the time to start having a national conversation about the future of tax and cites a Treasury Committee report, Tax after coronavirus, published on 1 March as a step in the right direction. "It's a really interesting report because there was a consensus among the cross-party members about proposals to try and address some of these issues," he says.
"The deficit and tax reform are more than political issue, so reaching a consensus was really encouraging," he says. "We have this growing problem as a nation, so what are we going to do about it? These things need to be debated, to see whether we can reach some consensus about the best way of raising tax without harming productivity."
Posted on 2021-05-03 2021-04-11 Categories ICAEW articleTags #debt, #publicdebt, #publicfinances, #publicspending, #taxpolicy, #taxreform, #ukLeave a comment on What COVID-19 means for the future of tax
Fiscal deficit on course to exceed £300bn in 2020-21
The UK reported a £19.1bn fiscal deficit in February 2021, bringing the total shortfall over eleven months to £278.8bn. Public sector net debt is up by £333.0bn at £2.13tn.
The latest public sector finances released on Friday 19 March reported a deficit of £19.1bn for February 2021, as COVID-related spending continued to weigh on the public finances. This brought the cumulative deficit for the first eleven months of the financial year to £278.8bn, £228.2bn more than the £50.6bn reported for the same period last year.
The reported deficit for the eleven months excludes £27.2bn in potential business loan write-offs that the Office for Budget Responsibility (OBR) has included in its forecast deficit of £354.6bn for the full financial year.
Falls in VAT, corporation tax and income tax receipts and the waiver of business rates were the principal driver of lower tax revenues over the last eleven months, while large-scale fiscal interventions have resulted in much higher levels of expenditure. Net investment is greater than last year (mostly as planned), while the interest line has benefited from ultra-low interest rates.
Public sector net debt increased to £2,131.2bn or 97.5% of GDP, an increase of £333.0bn from the start of the financial year and £347.2bn higher than in February 2020. This reflects £54.2bn of additional borrowing over and above the deficit, much of which has been used to fund coronavirus loans to businesses and tax deferral measures.
The cash outflow (the 'public sector net cash requirement') for the month was £11.4bn, increasing the cumulative total cash outflow this financial year to £322.3bn. This is a significant swing from the cumulative net cash inflow of £10.9bn reported for the equivalent eleven-month period in 2019-20.
The combination of receipts down 5%, expenditure up 27% and net investment up 21% has resulted in a deficit for the eleven months to February 2021 that is around five times as much as the budgeted deficit of £55bn for the whole of the 2020-21 financial year set in the Spring Budget in March, despite interest charges being lower by 27%.
Alison Ring, ICAEW Public Sector Director said: "Today's numbers are in line with expectations, with the deficit for the past 11 months reaching £278.8bn. This means we are on track for public sector net borrowing to exceed £300bn for the full year once a potential £27bn in bad debts that have not yet been recorded are factored in.
"Our eyes are now focused on what possible tax measures, in addition to the planned corporation tax rise, the government might use to start rebuilding the public finances."
Caution is needed with respect to the numbers published by the ONS, which are expected to be repeatedly revised as estimates are refined and gaps in the underlying data are filled.
The ONS made a number of revisions to prior month and prior year fiscal numbers to reflect revisions to estimates and changes in methodology. These had the effect of reducing the reported fiscal deficit in the first ten months from £270.6bn to £259.7bn and increasing the reported deficit for 2019-20 from £57.1bn to £57.7bn.
Posted on 2021-03-22 2021-03-28 Categories ICAEW articleTags #debt, #deficit, #publicdebt, #publicfinances, #publicsectorinvestment, #publicspendingLeave a comment on Fiscal deficit on course to exceed £300bn in 2020-21
ICAEW chart of the week: an unsustainable path
26 February 2021: The Chancellor needs to build a bridge to economic recovery in his first Budget on Wednesday, focusing on jobs, exports and investment. But with the OBR's official projections showing public debt to be on an unsustainable path, what vision will he set out for the public finances in the long-term?
The Spring Budget announcement on Wednesday will primarily be about the government's fiscal budget for the financial year commencing 1 April 2021. The UK is still in the midst of a major health emergency and in a difficult economic situation, and the announcement is likely to provide for an extension of support measures for businesses and individuals affected by the pandemic, funding for under-pressure public services and stimulus measures to drive economic growth once restrictions are lifted, particularly in the second half of the financial year.
In the absence of a formal fiscal strategy event in the Parliamentary calendar, the Budget is also the main forum the Chancellor has to discuss the medium and long-term prospects for the public finances. This includes considering the five-year fiscal forecasts prepared by the Office for Budget Responsibility (OBR), as well as setting out any medium-term fiscal rules the government might want to use in determining its tax and spending plans and in demonstrating financial credibility with debt investors and citizens.
What is often less discussed is the long-term path for the public finances, which – as the #icaewchartoftheweek illustrates – is on an unsustainable path according to the official 50-year fiscal projections prepared by the OBR last July.
These projections indicate that, in the absence of government action, public debt will rise steadily over the next fifty years as public spending grows in line with anticipated demand, and increasing amounts of borrowing will be needed to cover the shortfall between that spending and the amount collected in taxes. It is important to understand that these projections were already on this path before the pandemic arrived and the principal difference between the OBR's 2020 and 2018 projections is that the initial level of debt has increased from in the order of 80% to just over 100% of GDP. The starting point may be higher, but the fundamental issues haven't changed.
This financial backdrop permeates every Budget and is the reason the Chancellor finds himself constrained in the choices he can make, despite ultra-low interest rates that currently permit him to borrow huge sums for one-off expenditures at almost no cost. He doesn't have the same freedom when it comes to permanent increases in spending, whether that be on health, social care, welfare, education, defence or other public services, especially if he wants to minimise the scale of any potential tax increases. Of course, higher economic growth would help – but as successive Chancellors have found that is not so easy to deliver.
So while much of the focus on the Budget on Wednesday will be on the short-term extension of the life support package for individuals and businesses while restrictions remain in place and the economic stimulus thereafter, the Chancellor's words will also be scrutinised for his vision on the direction of travel for the public finances beyond the end of the next financial year.
Posted on 2021-02-26 2021-03-28 Categories #icaewchartoftheweekTags #chartoftheweek, #debt, #deficit, #publicdebt, #publicfinancesLeave a comment on ICAEW chart of the week: an unsustainable path
IFS: deficit to triple as budget contingency increases
30 March 2020: the Institute for Fiscal Studies (IFS) has suggested that the budgeted fiscal deficit for the financial year starting 1 April 2020 of £55bn could more than triple to £177bn due to the coronavirus pandemic.
In a new publication, the economic research institute also stated that there is a chance the 2020-21 deficit could end up exceeding £200bn.
The Chancellor has already stopped reporting financial estimates for a series of emergency measures, such as the funding of 80% of pay for furloughed workers and support for self-employed workers, incurring tens of billions of public money to keep an economy going whilst in lockdown.
The Contingencies Fund Act 2020 (passed by Parliament on 25 March 2020 alongside the Coronavirus Act 2020), increases the amount available for contingencies from a limit of 2% of spending authorised by Parliament in the preceding financial year to a limit of 50%. In effect, this gives the Chancellor the power to spend an additional £266bn in 2020-21 over and above spending plans already announced, a substantial increase from the £11bn that would have been available otherwise.
The IFS's estimate assumes that a 5% contraction in the economy would reduce tax revenues by somewhere in the region of £80bn in 2020-21, albeit this would be offset by savings in interest costs following the reduction in the base rate to 0.1% and quantitative easing operations by the Bank of England.
Fiscal measures include the £12bn emergency package announced on the day of the Budget and the £20bn announced on 17 March, together with an estimate by the IFS of £18bn for further measures announced up until 25 March 2020.
The effect on the public finances estimated by the IFS is summarised in the table below.
Estimate of coronavirus revisions to the Spring Budget 2020
Financial year 2020-21 Spring Budget
£bn Economic contraction
£bn Fiscal measures
£bn
Taxes and other income 873 (80) (22) 771
Total managed expenditure (928) 8 (28) (948)
Fiscal deficit (55) (72) (50) (177)
% of GDP 2.4% +3.4% +2.3% 8.1%
Source: HM Treasury, Spring Budget 2020; IFS, estimates of economic contraction and fiscal measures to date, 26 March 2020; ICAEW, rough estimate of the split of fiscal measures between waiving tax and additional spending.
The IFS analysis of fiscal measures includes £10bn for the 80% job retention credit for employed workers (for which the IFS have assumed a 10% take-up), but it was prepared for the announcement of support for the self-employed. This could add another £9bn to the deficit for 2020-21.
The IFS has not included the risk of bad debts on the Government's £330bn programme of financial guarantees and business loans or on the £30bn of second quarter deferred VAT payments. There is also no cost provision for the exposure to additional bank financing and corporate bond purchases by the Bank of England that is being guaranteed by HM Treasury.
Altogether, this would increase the deficit to £177bn, or 8.1% of GDP based on a 5% smaller economy, before taking account of the support package announced for the self-employed. The prospect of further fiscal measures in the weeks and months to come, combined with the risks from loans and guarantees, means that the prospect of a deficit in excess of £200bn is looking increasingly likely.
IFS, 'The economic response to coronavirus will substantially increase government borrowing'.
For the latest news and guidance on the ongoing impact of COVID-19 for businesses and accountants, visit ICAEW's dedicated Coronavirus Hub.
Posted on 2020-03-30 2020-07-31 Categories ICAEW articleTags #debt, #deficit, #fiscaldeficit, #publicfinances, #springbudget2020, #ukeconomyLeave a comment on IFS: deficit to triple as budget contingency increases
Spring Budget 2020: Hey big spender, spend a little infrastructure with me
12 March 2020: Rishi Sunak's first Budget as Chancellor of the Exchequer provided a sharp change in direction for the public finances – something that will please and surprise many, according to ICAEW's Public Sector team.
Spring Budget 2020 combined a short-term fiscal stimulus to fight the coronavirus with higher spending on public services and new infrastructure investment to increase borrowing significantly. Fortunately, ultra-low interest rates will keep financing costs down on the more than £330bn in borrowing planned to finance these plans (not including short-term fiscal stimulus measures), with public sector net debt expected to exceed £2.0tn by 2025.
This Budget is particularly important as it sets the spending envelope for the three-year Spending Review expected to be published later this year. With a higher base for spending following the Spending Round 2019 announced by the previous Chancellor in October, this signals an end to the austerity policies of recent administrations.
Key headlines for 2020-21:
Fiscal deficit up from £40bn to £55bn (2.4% of GDP), before coronavirus measures.
No significant tax changes beyond corporation tax remaining at 19%.
£14bn extra current spending and £5bn extra investment before coronavirus measures.
£12bn in tax and spending measures to respond to the coronavirus.
Gross financing requirement of £162bn, including £98bn to cover debt repayments.
No reflection of uncertain adverse economic effect of the coronavirus on tax revenues.
Key headlines for the four subsequent years to 2024-25:
Fiscal deficit of £62bn (2.5% of GDP) on average over the subsequent four years.
Tax policy measures to generate an additional £7bn per year.
Extra current spending of £27bn a year and extra investment of £19bn a year.
Gross financing requirement of £595bn (£149bn a year) including £315bn to cover repayments.
Significant economic uncertainty with coronavirus, global economic conditions and changes in UK trading relationships with the EU and other countries.
The existing plans already incorporated a significant ramp-up in infrastructure and other investment spending with public sector net investment forecast to increase from 2.2% of GDP in 2019-20 to 3.0% by 2022-23. The challenge for the Government will be to deliver and 'get things done', especially as capital investment by government departments is expected to increase by 25% in 2020-21 and by a further 35% over the subsequent four years. Will there be sufficient construction capacity and project management expertise to deliver such a rapid expansion and still deliver value for money for taxpayers?
The Budget also contained some important developments in the framework for the public finances, with a specific commitment to review the investment criteria in the Government's 'Green Book' to ensure regions outside London and the South East benefit from the additional infrastructure spend proposed in the Budget. The focus on looking at the effect on investments on the public balance sheet was also welcome with new approaches planned for how to appraise public spending.
One surprise in the Budget announcement was that the OBR did not revise the economic forecasts down as much as had been expected. This was partly because of the economic benefits of higher public spending and investment, but also reflected an improved outlook for productivity. The benefit of this for the Chancellor was that he was able to announce additional current spending on public services, while still remaining within the fiscal rules set out in the Conservative party manifesto.
Unfortunately, the scale of the impact of the coronavirus on the economy is still unclear and so the forecasts for tax revenues may need to be revised downwards, potentially significantly, in the Autumn Budget later this year.
Commenting on Spring Budget 2020, Alison Ring, Director, Public Sector, at ICAEW said: "The Chancellor has announced a major loosening of the taps on spending and investment in his first Budget, with a combination of a short-term fiscal stimulus to fight the coronavirus, higher spending on public services, and a major programme of new infrastructure investment.
Those wondering where all the funding for this planned spending will come from may be surprised to discover that the Chancellor has not followed the custom of post-general election tax rises, but instead has decided to take advantage of ultra-low interest rates to borrow more than £330bn over the next five years. Public sector net debt is expected to exceed £2.0tn by 2025, although the Government hopes that this will then be falling as a ratio to the size of the economy.
Nevertheless, it is a Budget that many will be pleased with, even if a little surprising coming from the traditional champions of small government."
Posted on 2020-03-12 2020-07-31 Categories ICAEW articleTags #debt, #fiscalstrategy, #publicfinances, #publicsectorinvestment, #publicspending, #springbudget2020Leave a comment on Spring Budget 2020: Hey big spender, spend a little infrastructure with me


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Dean's Bio
Sana Loue
Sana Loue, PhD, JD
sana.loue@case.edu
Vice Dean
Faculty Development and Diversity
Department of Bioethics
Department of Population and Quantitative Health Sciences
Sana Loue, JD, PhD, MPH, MSSA, serves as the Vice Dean for Faculty Development in the School of Medicine and is a Professor in the Department of Bioethics. She has secondary appointments in the Departments of Epidemiology and Biostatics, Psychiatry, and Global Health, as well as in the Mandel School of Applied Social Sciences. Dr. Loue holds a JD in law, PhDs in epidemiology and medical anthropology, an MSSA in social work, and Masters Degrees in education and theology.
She has authored or edited more than 30 books and more than 100 peer-reviewed journal articles, and her primary research focus in on HIV risk and prevention and on family violence in marginalized communities. Dr. Loue is especially pleased that a number of judicial decisions have referred to her writings in the areas of forensic epidemiology, family violence and mental illness in rendering their decisions. In addition, some of her articles have been incorporated into training materials for immigration judges.
Dr. Loue is a Professor in the Department of Bioethics and serves as the Vice Dean for Faculty Development and Diversity in the School of Medicine of Case Western Reserve University, Cleveland, Ohio. She has secondary appointments in the Departments of Epidemiology and Biostatistics, Psychiatry, and Global Health and at MSASS, the Mandel School of Applied Social Sciences. Dr. Loue holds graduate degrees in law (J.D.), epidemiology (Ph.D.), medical anthropology (Ph.D.), social work (M.S.S.A.), and secondary education (M.A.). She is also ordained as an interfaith minister.
Dr. Loue's primary research focus is on HIV risk and prevention and family violence in marginalized communities, such as non-English speakers, immigrants, sexual and ethnic/racial minorities, and persons with severe mental illness. Other research interests include forensic epidemiology, severe mental illness, and ethical issues in the conduct of research with vulnerable persons. She has authored over 70 peer-reviewed articles and 58 book chapters, and has authored and/or edited 27 books.
Loue S. Sandplay therapy: Identity, diversity, and cultural humility. Journal of Sandplay Therapy 2012; 21(2).
Loue S, Daugherty B, Heaphy E, Mendez N, Sajatovic M. The co-occurrence of mental illness and high HIV-risk in a sample of African American men who have sex with men: Findings and implications. Journal of HIV/AIDS & Social Services 2012; 11: 233-247.
Loue S. Ethical issues in a study of bipolar disorder and HIV risk among African-American men who have sex with men: case study in the ethics of mental health research. Journal of Nervous and Mental Disease 2012; 200(3):236-241. Loue S. Parentally-mandated religious healing for children: A therapeutic jurisprudence approach. Journal of Law and Religion 2012; 27(2): 397-422.
Weine SM, Bahromov M, Loue S, Owens L. Trauma exposure, PTSD and HIV sexual risk behaviors among labor migrants from Tajikistan. AIDS & Behavior 2012; 16(6): 1659-1669.


Fannie Flagg takes us on a journey in this story of the life of Daisy Fay Harper, a sassy truth-telling heroine who just can't stay out of trouble. What's more, Daisy Fay tells us everything from what or who made her mom and dad split up to what is really stashed in the freezer of her family's malt shop.
Daisy Fay is coming of age in the Gulf Coast Shell Beach, which is the End of the Road of the South. The folks who head for Florida haven't discovered it yet, but it's a dandy place to meet local VIPs like hard-drinking Jimmy Snow, who uses his crop-dusting plane for both transportation and carrying out revenge. There is Mrs. Dot, who is trying to hold Jr. Debutante meetings in the back of the Bait Shop; and Daisy's own alcoholic father who is trying to come up with a mortgage scheme in which his daughter has to return from the dead in a carefully orchestrated miracle. They're all part of the fun that takes us down home, back to the 50s, and into the best story ever written east of Texas.
Fannie Flagg Books Note: the views expressed here are only those of the reviewer(s).


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ASCO 2017 PRESSCAST: 6 ABSTRACTS FEATURED
May 17, 2017 - 09:05 pm 0 Comments
It's ASCO time again! As the 2017 Annual Meeting of ASCO rolls around, a pre-meeting presscast was held to highlight 6 abstracts of importance. The topics included the positive impact of lifestyle interventions on survival in colorectal cancer (CRC), delaying recurrence with adjuvant gefitinib in EGFR-positive non-small-cell lung cancer (NSCLC), adjuvant capecitabine as a new standard of care for biliary tract cancers, and two epidemiology studies: one on the positive impact of human papillomavirus (HPV) vaccination on the prevalence of oral HPV infection, and another showing that the Affordable Care Act has led to increased cancer diagnoses at earlier stages of disease when they are treatable.
Lifestyle Changes and CRC
A healthier lifestyle appears to improve survival in CRC, according to two prospective studies. Eating more tree nuts (but not peanuts or peanut butter) was associated with reduced risk of recurrence and death for patients with stage III CRC. This prospective study included 826 patients with stage III CRC who reported on dietary intake with food frequency questionnaires as part of a randomized adjuvant chemotherapy trial. Compared with patients who abstained from nuts, those who ate at least 2 servings of nuts per week were 42% more likely not to recur and 57% more likely not to die. Lead author was Temidayo Fadelu, MD, Dana-Farber Cancer Center, Boston.
A second prospective study of the same cohort of patients enrolled in the randomized adjuvant chemotherapy trial found that CRC patients who followed the 2012 American Cancer Society (ACS) Nutrition and Physical Activity Guidelines (maintaining a healthy weight, being physically active 1 hour a day 5 days a week, eating a healthy diet rich in fruits and vegetables and whole grains) had prolonged disease-free survival (DFS) and overall survival (OS) compared with patients who did not adopt these behaviors.
Over a median follow-up of 7 years, 335 patients recurred and 299 died. Patients completed behavior surveys at baseline and at 6 months. Patients who had a score that showed good adherence to the ACS guidelines had a 42% lower risk of recurrence and death. When moderate intake of alcohol (1 drink per day for women; 2 drinks per day for men) was factored in, patients with good adherence to the ACS guidelines had a 68% reduced risk of recurrence and death. Lead author was Erin Van Blarigan, ScD, UCSF, California.
"Both studies show that we can be optimistic for patients with early stage CRC. Chemotherapy and surgery can improve overall survival and there is a pretty good chance of surviving if patients maintain a healthy lifestyle," said ASCO President Daniel E. Hayes. Dr. Hayes stressed that these findings do not suggest that patients with early stage CRC should forego standard treatment with chemotherapy and surgery.
"The fact that these were prospective observational studies removes the inherent bias of retrospective studies that rely on memory," Dr. Hayes added. "This makes these findings more compelling."
Adjuvant Gefinitib
EGFR-tyrosine kinase inhibitors (TKI) are standard first-line treatment for EGFR-mutated advanced lung cancer. Adjuvant EGFR-TKI targeted therapy with gefinitib (used earlier in the course of disease) delayed recurrence compared with standard cisplatin-containing chemotherapy in a randomized, Phase 3 trial of 220 patients with stage II-IIIA, EGFR-positive, completely resected NSCLC. Patients who received daily gefitinib for 24 months had a significantly longer disease-free survival (DFS) compared with those treated with 4 cycles of standard chemotherapy: 28.7 months vs 18 months, respectively (P=.005). Adverse events, including Grade 3 and 4, were more frequent in the chemotherapy arm.
This is the first randomized trial to compare these two therapies in patients with EGFR mutations. Results suggest that gefitinib should be considered as an important option for this group of patients, and that routine EGFR testing should be considered in these earlier stage lung cancers, according to lead author Yi-Long Wu, MD, Guangdoong Lung Cancer Institute, Guangdong General Hospital, Guangzhou, China.
ASCO President-Elect Bruce Johnson, MD, said, "The disease-free survival was superior for gefitinib in this trial, but ultimately we are interested in the survival results [before we change practice]. Dr. Wu is planning a survival analysis and I will follow that closely."
Richard Schilsky, MD, ASCO spokesperson, said that EGFR testing is typically done at later stages of NSCLC. "If this turns out to be a treatment option, we will begin testing for EGFR earlier in the course of disease."
Adjuvant Capecitabine
Adjuvant capecitabine extended OS by a median of 17 months compared with surgery alone in patients with biliary tract cancers (occurring in bile ducts inside and outside of the liver and gallbladder). From March 2006 to December 2014, the study randomized 447 patients to capecitabine for 6 months or observation. More than 80% of patients were monitored and followed for 3 years after surgery. Median survival was 51 months in the capecitabine group vs 36 months in the observation group, reflecting a 20% lower likelihood of death, which was not significant in an intent-to-treat analysis (P=.097). However, a per protocol analysis found a statistically significant 25% reduction in death for capecitabine vs observation (53 months vs 36 months; P=.028).
Toxicity was relatively modest with little difference in quality of life between the two arms.
"This is the first trial to enroll a sufficient number of patients to show that chemotherapy after surgery can have a significant improvement in survival with modest side effects, and should be a new standard of care," said John N. Primrose, MD, Professor of Surgery at the University of Southampton, U.K.
"This is an impressive study that represents an enormous amount of work. Biliary tract cancer is more common in Asia than in the Western world and we don't know if these results are generalizable to Asia," said Dr. Hayes .
Although it is well known that the HPV vaccine can prevent the development of HPV-positive cancer, vaccine uptake in the U.S. is suboptimal. One of the first large studies to evaluate the impact of HPV vaccine on oral HPV infection (a risk factor for oropharyngeal cancer) showed that the prevalence of high-risk HPV infection was 88% lower among young adults in the U.S. who reported getting at least 1 vaccine dose than among those who were not vaccinated.
"Rates of HPV-caused oral cancers continue to rise every year in the U.S., particularly among men. And yet, no clinical trial has evaluated the potential use of the HPV vaccine for the prevention of oral HPV infections that could lead to cancer," said senior study author Maura L. Gillison, MD, PhD, now professor at the University of Texas MD Anderson Cancer Center in Houston. Dr. Gillison led this research when she was at Ohio State University.
The study was based on 2627 young adults ages 18-33 during the period 2011-2014 who were part of the National Health and Nutrition Examination Survey (NHANES) from 2009 through 2016. An important finding was that fewer than 1 in 5 young adults (18.3%) received at least 1 dose of the vaccine before age 26. The vaccine rate was only 6.9% among males vs 29.2% among females.
Prevalence of oral HPV infection was lower among vaccinated people vs unvaccinated people: 0.11% vs 1.61%, respectively (P=.008), for an 88% reduction in prevalence. Among men, the prevalence of oral HPV infection was zero in those vaccinated vs 2.1% in the non-vaccinated group (P=.007).
Because of the low uptake of the vaccine in at-risk youth, only a modest effect of the vaccine could be shown on the prevalence of the types of oral HPV infections covered by the vaccine. With current uptake rates, the vaccine reduced the prevalence of vaccine-covered, oral HPV infections by 17% in the overall general population.
"This vaccine has tremendous potential to prevent oral HPV infection associated with cancer. It is estimated that if 1 million people had this vaccine, it could prevent more than 900,000 from having oral HPV infection," stated Dr. Gillison .
ASCO President-Elect Bruce E. Johnson, MD, FASCO stated: "The HPV vaccine has the potential to be one of the most significant cancer prevention tools ever developed, and it's already reducing the world's burden of cervical cancers. The hope is that vaccination will also curb rising rates of HPV-related oral and genital cancers, which are hard to treat. This study confirms that the HPV vaccine can prevent oral HPV infections, but we know it only works if it's used."
Cancers Diagnosed Earlier
More cancers were diagnosed earlier at a more treatable stage after full implementation of the Affordable Care Act (ACA) in 2014. An analysis of about 273,000 patients showed a 1% increase in the percentage of breast, lung, and colorectal cancers diagnosed at the earliest, most treatable stage between 2013 and 2014. This small percentage represents a significant number of new cases and could potentially lead to improved outcomes.
Lead author Huesong Han, PhD, Strategic Director of Health Policy and Healthcare Delivery Research at the American Cancer Society, said: "Although we only analyzed data from a limited timeframe, the fact that there appears to be a positive trend in diagnosis at an earlier stage in these common cancers is encouraging."
The percentage of patients diagnosed with prostate cancer at earlier stages did not increase, and the authors attributed this to the USPSTF recommendation against routine PSA screening in the general population.
by Adrian Barfield
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Image: Bangkok residents who welcome their presence, pose with troops.
May 20, 2014 (Tony Cartalucci - NEO) - The Royal Thai Army has moved decisively to fill an increasingly dangerous security vacuum in the Southeast Asian country of Thailand after nearly six months of paralysis from the embattled Western-backed proxy regime of convicted criminal, fugitive, billionaire Thaksin Shinawatra. With the regime still holding office, political commentators have been unable to call the move a "coup."
The regime's ad hoc so-called "Centre for the Administration of Peace and Order" (CAPO), charged with maintaining "peace and order" during now over 6 months of street demonstrations, has instead been used to apply the law lopsidedly against the regime's political opponents while covering up or facilitating terrorism carried out by regime supporters.
Another act of overt hypocrisy that has undermined the regime's legitimacy and necessitated the military to step in, was the targeting and attempted deportation of 50-year Thailand resident, Indian businessman Satish Sehgal. Sehgal had spoken on stage in support of anti-regime protesters. A recent attempt to "detain" the elderly and respected expatriate included heavily armed militants in plain clothes carrying assault weapons. During the same time, Thaksin Shinawatra's corporate-lobbyist Robert Amsterdam was allowed to enter Thailand and take to the stage of a pro-regime rally held on the outskirts of the capital Bangkok - not only did CAPO fail to cite Amsterdam for the same charges leveled at Sehgal, CAPO resources were mobilized to provide Amsterdam security.
The event is just one of many examples of CAPO's inability to actually maintain peace and order. The security vacuum its biased and dangerous behavior has led to, has necessitated the military to fill the void and put in check pro-regime militants and regime security forces that have increasingly and violently acted beyond the law.
The Royal Thai Army's move seeks to take over the security vacuum left by CAPO's dangerous partiality that has allowed weapons to be stockpiled across the capital of Bangkok and armed militants to attack at will day and night. The army now is in a position to search for and seize weapon caches as well as detain those supplying them and planning to use them. Security operations will preempt what the regime had hoped to pass off as a "civil war" when it inevitably is removed from power by Thailand's various courts for a wide range of criminal offenses including overt nepotism, abuse of power, and corruption at nearly every level of its political organization.
The prospect of actual "civil war" is remote to nonexistent. Widespread terrorism would have been passed off as a "popular uprising" much as Thaksin Shinwatra's "red shirt" protest was portrayed by Western media in 2010. In reality, 2010's violence was carried out by a mere 300 armed mercenaries, using a dwindling mob of between 5,000 to 10,000 "red shirts" as cover. Today, the number of terrorists mobilized by Shinawatra's regime is unknown, but the availability of protesters to use as cover has been greatly diminished since 2010.
The military's presence in the streets of Bangkok and its mandate to move against armed terrorists while CAPO refuses, will negate the regime's ability to use violence as a bargaining chip as the Shinawatra regime is eased into its political grave. With the regime still technically holding office, it and its Western sponsors have been unable to call the Thai Army's move a "coup," thus further diminishing its political leverage in Thailand and abroad.
A recent US State Department statement regarding the Thai Army's move to enact martial law parroted Thaksin Shinawatra's own calls for speedy elections. What the US State Department intentionally sidesteps is the fact that the current ruling party, Peua Thai, is admitted run by Thaksin Shinawatra - a convicted criminal and fugitive running the regime from abroad.
Overtly illegal - in no other country would Shinawatra be able to contest elections let alone be allowed to win them and rule the country under such a proxy arrangement. Shinawatra's Western support and his own immense wealth have thus far afforded him impunity. However his influence has been steadily undermined, and with recent protests reaching their climax, he appears a spent force. Indeed elections are the way forward for Thailand, but as protesters in the streets demand, these must be preceded by reforms that prevent such flagrant abuse of the system, or the system's completely circumvention, as Thaksin Shinawatra has done for nearly a decade in power.


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Little Milton's first school began as a Sunday School in 1818, however for reasons unknown it closed within a few years. A second school was started by the Methodist church in 1827 in a house in the village. In 1831, this was shifted to a new Methodist chapel sited somewhere on the Milton Manor estate. Numbers by this date had already reached 60. By 1854 the village had three day schools, one school being for infants, the others for scholars. The demand for education for all ages became so great that evening classes were started for the adults of the village to learn to read and write as many of them had little or no schooling prior to the mid 1880s. The need for a school building soon became apparent and the current school was founded in 1871 and had around 100 pupils. This was later extended to include a head teacher's residence in 1893.
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India's progressive cities are getting smarter. But will these smart cities be necessarily sustainable?
India's smart cities will be incubators of innovation, enterprise and social progress. However, the pace of change – particularly at a time of global economic, environmental and social uncertainty will create a raft of challenges to sustainable development.
Smart, sustainable city transformations are complex and difficult, requiring a holistic approach, encompassing long-term planning, partnership and engagement.
BW Businessworld Smart Cities Conclave & Awards is a platform that endeavors to engage smart cities thought leaders and innovators to bring forth smart and sustainable ideas that can link our progressive cities to solutions that are best suited for them.
Every growing industry requires a platform of recognition that celebrates the best work out there. Transformational ideas, cutting edge execution and much more. Solutions and that improve lives and stories that inspire other players to do better.
With a 35 year old legacy of credibility and a leaders reputation in business circles, BW Businessworld finds itself in a unique position to build this platform of recognition.
Winners from across 17 categories that would have made it through several rigorous rounds of evaluations.
Bilbao Urban & Cities Design was selected as speaker to explain in a solo session the internationally awarded Bilbao Urban Transformation Model and the new strategical planning of the city. In this occasion, Xabier Arruza member of the Advisory Council took part with a speech under the name of "BILBAO: A JOURNEY FROM INDUSTRIAL DECAY TO A GLOBAL SMART CITY – Some Keys for Indian Cities".


Brody Jenner married Kaitlynn Carter in Bali over the weekend but exotic nuptials aren't just for celebrities these days.
Brody Jenner celebrated a major milestone this past weekend, marrying fiancée Kaitlynn Carter in Bali. While the wedding looked like a fairytale dream, the most recognizable Jenner family members were noticeably absent — Caitlyn who had "work commitments" and Kylie and Kendall who didn't even RSVP.
To some people, flying to Indonesia for a wedding may seem like a perfect opportunity for a getaway, but when family and friends have busy work schedules or new babies, it can be hard to coordinate a date that works for everyone. It turns out these are common factors for anyone interested in having a destination wedding, not just celebs.
Since the etiquette is totally different than for a local wedding, we spoke with an expert to learn what to expect, who typically pays for what and when to let guests know it's international.
If you are thinking about hosting a destination wedding, keep in mind that they are typically weekend affairs. Since people are flying to be there for the weekend, the couple and their family will usually plan to host multiple events for guests to enjoy. These typically include a welcome party or rehearsal dinner where all traveling guests are invited and a farewell breakfast the day after the wedding.
Before committing to this type of wedding, it is important to figure out who will be paying for these events. Phillips explains that it usually varies by client, but the cost is usually split in some capacity, with the couples themselves and each of their families paying for some portion. Phillips suggests figuring out who is contributing (and how much) as an early step in the planning process.
If you are planning a faraway destination wedding, Phillips recommends sending a save-the-date with hotel booking information 8-12 months in advance to give people enough time to make arrangements. Especially if it's an international event as guests may have to renew their passports or get travel visas. Phillips also advises mailing the invitations 3-4 months before the wedding date, which is earlier than for a stateside wedding, which she suggests sending 6-8 weeks in advance.
If you are planning an international wedding, it is good to be aware that situations may arise that will keep guests from being able to attend, such as high cost of flights or preexisting work commitments. It may also be challenging for women in their last trimesters of pregnancy or families with newborns to travel far.
Phillips' company usually plans additional activities for guests to enjoy, such as cooking classes, sunset cruises, guided tours, or yoga. Extra activities add a fun element to a weekend affair, but don't necessarily need to paid for by the bride or groom. Phillips explained that it is not uncommon for those optional activities to be paid for by the guests if they are looking for something to do in between wedding events. The planners or couple usually organize (or bring awareness to) these opportunities, but let guests know in advance if the cost is covered, so everyone can budget accordingly.
Before picking wedding vendors like a photographer, check the country's local Chamber of Commerce for rules and regulations since some require foreign vendors to obtain a permit. Seeking advice from a credible planner who has experience with planning weddings abroad is a good way to learn best practices.
For guests who are concerned about additional expenses when planning to attend a faraway celebration, Phillips points out that "a wedding present is always appreciated by couples, but is not a requirement." Finding something sentimental or picking a smaller item on the registry is a nice budget-friendly touch. There is no need to break the bank on a gift, especially when travel is involved.


There are all kinds of rumors about imminent bombing attacks on Afghanistan and Pentagon warnings and threats of more bombs practically everywhere else. Please be assured these must be bears trying to recover some of the ground they lost earlier today. My best sources tell me there are no such plans to bomb anything over the weekend and I remain reassured that the Ridge appointment will keep the warriors at bay while diplomacy continues at a feverish pace around the world. One client wondered if Ridge would be able to break into the debate between hawks and doves in support of Colin Powell. Ridge, Treasury Secretary O'Neill and Vice President Cheney are personal friends. O'Neill is not a hawk.
Monetary policy has not changed from our last missives. The Fed's addition of nearly $100 billion in liquidity last week is steadily being drained off and our guess is that three-quarters or more has been mopped up as of today. There has been no systemic add to liquidity, which means the repurchase agreements announced every day this week have been smaller than the ones expiring. The Fed added $82 billion in an over-the weekend repo last Friday, which marked its largest ever one day reserve expansion. The Fed's balance sheet has shrunk steadily this week. Today the Fed added $1 billion in an over the weekend repo as a $7 billion repo expired, which continues the process of normalizing the balance sheet, as Greenspan said would be happening in his Senate Banking testimony this week. The funds target, remember, is supposed to be at 3% and traded almost at zero at times this week, but is now inching back. To the degree the gold price might have reflected this liquidity bubble, it might back down a bit when funds are again trading at 3, but we believe gold went up primarily because of the "terrorist tax" that burdens the economy and will come back down if and when the risk of war recedes.


Dreaming of a kettlebell/dumbbell in your hands foretells that soon you will face an upcoming trouble and strife at home. For lovers, such a dream is an omen of a fight with a partner, for married people – it is a signal of the deterioration of relations with wife/husband, and the extinction of feelings. This dream might be followed by family quarrels, separation, divorce and hardship.
For a sailor or a person who's going to take a sea voyage, this dream warns about storms, shipwreck. You will incur serious danger during this travel.
If you move a heavy dumbbell in your dream, it bodes that you will encounter insurmountable obstacles.
Using a kettlebell as cargo warns that you will not get the desired result, if you let strangers deal your affairs. It will be a risky adventure, do not trust anybody, and rely only on people you know for a long time.
If you lift a weight piece and exercise, it tells that you will justify the confidence of your management, and will execute complex instructions.
If you practice tirelessly with heavy weights, without rest, it portends you the meeting with your partner and possibility to express own qualities in the best way.
Heavy weight of a kettlebell is a warning that your oponents are trying to harm you; if you lift it – you will feel annoyed; if you carry it on your back – you worry about everything a lot; dancing with weights tied to the legs is a sign of a failed marriage.
If you dream of weight piece in the hands of a seller, in reality you will prove your opinion to those who have questioned your words. If you tie scale weight to something, it will be difficult for you to eliminate the obstacles.


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In a time where much debate swirls around the value of a liberal arts education and study of the humanities, the department and its students are especially grateful for your recognition of the significance that the study of philosophy brings to the lives of those who engage in it.
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Berries N' Cream - Wisconsin Dairy Co.
A summertime treat of mixed berries covered with a dollop of whipped cream! A gathering of the berries at the cream club with lots of dancing and twirling. A fun e liquid that pits the party front and center making your taste buds the DJ that guides the crowd to move. Can you handle this much flavor?
Other Products From Wisconsin Dairy Co.
Banana Split - Wisconsin Dairy Co.
Chocolate Milk - Wisconsin Dairy Co.
Pistachio Ice Cream - Wisconsin Dairy Co.