-Causality principally explains the composite, i.e. the union of diverse things, and so if we want to understand causality we have to see it in light of the old paradoxes about the one and the many, and their various solutions.
-Where there is one thing that is not a union of some multitude, neither is there a cause of that one thing. This is why the Second Person of the Trinity, though he proceeds from the Father, is not caused by the Father in any way.
-Causality involves being by another: the composite by its parts being at all, by its parts being brought together, by that which affects what brings the parts together.
-Causality, by extending to more effects, more penetrates into the being of each particular effect. This makes it the opposite of a predicate, which by extending to more particulars, tells us less and less about them.
The terrestrial bodies move to a particular place, cause of generation does not.
The terrestrial bodies are corruptible; the cause of generation, though bodily, is not.
The terrestrial bodies move to a particular term, the cause of generation does not, but is infinite.
The terrestrial bodies, if living, can account per se only for the generation of something like them in kind, and only as an individual; but the sun, a cause of generation, can account for the generation of many species, even as a species.
One indispensible condition for being a materialist is a failure to give any adequate account for what material is. The term is rarely defined, and when it is it is defined poorly. If, for example, one says material is any extended thing, then what are building materials? Extended buildings? What are course materials? Things that extend class? Similar arguments apply to calling material "what has mass" or any other such thing.
We call something material for its being what the Medivals called an "id ex quo", a that from which or a that out of which something is made. Course materials are things that a course is made out of, building materials are things buildings are made from. Material is a certain principle which by nature is ordered to something else as its end and form, a building for example, or the end of a course. As material, moreover, the thing can't account for why it moved to this end or term at all- this requires some action of a thing other than the matter. The case is no different for natural things, even the atom, is that from which something is made, insofar as we are considering it as matter.
St. Thomas claims that the celestial bodies are equivocal causes of generation. If such a statement is absurd, it is either because the celestial bodies are not such a causes, or because there is no equivocal cause of generation. Arguments for either thesis are rarely given, if ever, and this is unfortunate. If someone faced the arguments squarely, he would see that there is much more to them then one sees at first glance.
On the word is as saying what something is.
So long as one concedes that we say what a thing is, he concedes that what a thing is is revealed or manifested in our use of the words "be" and "are" and "is". After this, the first distinction we can draw is between the times when we use "is" to indicate a certain absence or privation, and when we don't. When we indicate a privation or absence, the word "is" can signify that the proposition is true (remember the relationship of sign to signified!) but it need not indicate more than this. On the other side of this distinction, there is being taken in a positive sense, and so there would be as many senses as there are positive predicates.
Comments Off on On the word is as saying what something is.
3.) Prove everything, insamuch as it acts for a good, acts most for the sake of what is most good (God was shown to be the highest good in book I).
4.) Since God contitutes an end that one cannot become, therefore all things strive to a certain likeness to God, insofar as they act or the sake of their own ends.
5.) But, as has been mentioned since the beginning, there are are three species of end, for the end is either of some process or some activity, and the thing is either simply in motion, or in motion and causing another.
6.) The order od motions and mobiles follows the order of ends, and the order of ends follow the order of actualities; the universal source of generation (Which St. Thomas thought was the sun, but it is more the sun qua giver of energy) euces from matter form is various degrees.
7.) What is most formal is man, and so the activity of the cause of all generation is primarily ordered toward man's coming to be, (most fittingly through some evolutionary process).
8.) And so the universal cause of generation is primarily intended toward man's coming to be, and so it must be being moved by an intelligence beyond nature, [for man, taken as an intelligence, is himself beyond nature.] Whether this intelligence is God or some other being subordinate to the divinity is not treated.
Both theists and atheists seek to establish something about God from the things seen in the world, which is fine, but in recent times, each has been drawn to certain false premises. Theists often argue that God must be the cause of certain events, because the chances of the things forming randomly are exceedingly rare (think: "the odds of all the parts of the eye just coming together are… and then there is some number in scientific notation that is immensely huge, and no one ever quite knows where it came from). The argument is false on its face, and even seems to prove the opposite of what the theist would have it prove: because when things do actually come to be by chance, they tend to be rare anyway. If the formation of the eye is as improbable as winning the lottery, we should, on this theist's premises, assume that the eye is formed in the same way one wins the lottery: accidentally. Beyond this, as many scientists have pointed out, one can never conclude from the probability of something to when it will occur in a sequence of events.
Atheists are often drawn to the premise that if something is formed by chance, it is not the product of mind (think the pop atheist darwinian arguments). This consequence is also false on its face, for most living individuals are formed by a random sperm cell and a random egg (No father chooses the seed that will conceive his child, no mother the egg) and this is no impediment to these events being planned and designed. The opinion also assumes that if there is no natural cause, there is no cause at all, which, since it is precisely the issue being disputed, is to beg the question. The assumption is strange anyway, since it is similar to saying that since no rose ever planned to plant itself, therefore no rose was ever planted by design. This argument is not limited to merely human agency: no tree ever planned to hold nests or make beaver dams, and no flower ever planned to be honey.
But both the theists and the atheists who argue this way have a more fundamental problem, in that their philosophical account of the world has not ascended to an understanding of being as such. Although, as a rule, these theists and atheists are incredibly bright, their philosophical understanding is still what St. Thomas would call of a grosser kind. Once we see things in the light of being as such, it is false to conclude that chance events, even as chance events, lack a cause, because chance events and the beings formed by them are still beings.
Why the motions of chemicals and other natural things can be understood as motions of appetite.
We can talk about a tiger trying to get what it wants, and so appetites need not be rational things; but it also makes sense to talk about tree trying to get sunlight, and so it makes sense to speak of appetite apart from sensation. But it also makes sense to talk about chemicals trying to get eight valence electrons, or an atom trying to return to its ground state, or a virus trying to replicate in a host. And so we can meaningfully speak of a certain appetite even here. The term of the appetite is very faint, but it still is present, because no complete explanation of any natural motion can leave out the term to which the motion is tending. We can't explain any motion without explaining what the mobile is trying to do.
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I say more than that truth is good, or that it is beautiful- truth is our good father, and it is impossible and unthinkable that he would toy with us like a capricious god, or lead us on with false hopes like a flirtatious whore. It is easier and more characteristic for Truth himself to give us much than to give us little, for this is more in accordance with his nature.
The first conception of knowledge.
The simplest and most basic way to understand knowledge is to say that knowing, say, a rose means having a little rose inside one's head, like a picture, and this picture is called an idea or concept. There is one part of this model that can never be taken away: knowledge involves the mind in some way becoming what it knows, and in this same sense the mind must be what it knows. And yet it is just as evident that the knower remains himself. And so knowledge means being another, yet remaining ones own self.
This "other" in one act of knowledge is one thing, for it is the term of one act of knowledge. This one thing can be taken in two ways on the part of the knower, or on the part of the thing known. This relation is not exactly the relation between a concept and the thing in reality, for this is only one particular case of a concept and a thing known. There is no necessity that any particular act of knowledge have some actual existing thing corresponding to it. The actual relation is one between sign and signified.
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Your position: Home > How To Eliminate Or Control Diesel Exhaust?
Diesel engine powered trucks, buses, ships and other heavy equipment are all major sources of diesel exhaust. Other sources can include generators such as gas and oil production facilities and electrical utilities.
Diesel exhaust is a complex mixture of hundreds of different compounds found as particulates or gases. The specific chemical composition and particulate sizes of diesel exhaust differs depending on quality of fuel, engine type, fuel pump setting, workload demand, engine temperature and maintenance and emission control system.Diesel exhaust is a significant threat to workers and public health.Governments have established the limits for many of the gaseous compounds in diesel exhaust including carbon monoxide, carbon dioxide, benzene, and PAHs.
How can diesel exhaust be eliminated or controlled?
Emissions for most diesel engine generators include those in heavy-duty trucks, buses, marine vessels along with "off-road" engines.How can be eliminated or controlled?
1.diesel engine technology continues to improve for burning fuels more efficiently as well as emission control systems.
2.the use of ultra-low-sulphur diesel (ULSD) in on-road vehicles and off-road engines which can lead to less emission, carbon monoxide and hydrocarbons.
3.HHO hydrogen engine carbon cleaning improves the combustion process of the existing fuel making it burn more efficiently.Therefore it achieve fuel saving and the amount of pollutants exhaust emissions in the air.
Pre:Does HHO Hydrogen Technology Achieve Better Fuel Economy?


It's Saturday morning, and this week that means it's time for some extra special swears. If you're ready, scroll past the puppy and get to it!
Seamlessgem does beautiful things with machine embroidery and makes amazing quilts as well.
She made it glow in the dark, too. 🙂 See more from Seamlessgem at her flickr photostream.


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Mike Tyson Files Trademark for "Mike Tyson's Legends Only League"
By Mandour & Associates on August 12, 2020
IPNews® – It appears that Mike Tyson is getting back into the ring.
Eros Innovations LLC, a company associated with Mike Tyson, has filed 21 new trademark applications. They all relate to Mike Tyson's Legends Only League, a league that will feature competitions between retired athletes. To continue reading, click: Mike Tyson Files trademark for…
"Hangover II" to Debut Despite Copyright Infringement Claim
By Mandour & Associates on May 24, 2011
Los Angeles – A request to halt this weekend's opening of Warner Bros. "Hangover: Part II" was denied today by a federal judge. The sequel to the blockbuster hit, "The Hangover" has been embroiled in a copyright infringement dispute over its use of a tribal tattoo. The judge did, however, say that the lawsuit…
Mike Tyson's Tattoo Artist Tries To Stop 'Hangover 2' Over Copyright Infringement
By Mandour & Associates on May 2, 2011
Los Angeles – "The Hangover, Part 2", Warner Bros.' sequel to the 2009 blockbuster hit, may soon be sobering up over a copyright infringement lawsuit. S. Victor Whitmill, the tattoo artist who inked the infamous tribal tattoo on Mike Tyson's mug, is suing to halt the release of the movie which is…

redpajama_set_name: RedPajamaCommonCrawl


Can I use these cameras with a microscope?
Does the camera have a manual focus?
Can I use color filters with the camera?
Can I use polarizing filters?
What kind of filters can I use?
Does the D-500L/D-600L camera have external sync capacity?
What size SmartMedia™ cards will work on these cameras?
What are the newer features of the D-620L camera?
Your camera does not have a full manual focus mode. However, it does have a Quick Focus Mode that allows for two pre-adjusted ranges, either 1 ft. (40cm) or 8 ft (2.5 cm). Additionally, the D-620L has an �Infinity� Quick Focus.
No, color filters will impede the AWB (Automatic White Balance) circuit which will result in improper color expectations in the final image.
Use only a Circular Polarizing filter.
Neutral Density, Skylight 1A, and U/V Haze filters can be used with no adverse effects to the camera's images.
No, the D-500L/D-600L cameras do not have an external sync for flash. However, the D-620L includes a PC Connector for use with an external flash.
The D-500L and D-600L can use a 2, 4, or 8 MB SmartMedia card. The D-620L can additionally use a 16 or 32 MB SmartMedia card.
� 4 Nickel Metal Hydride (Ni-MH) Batteries w/Charger included.
� 8 MB SmartMedia Card included. On the web it says that Two 8MB SmartMedia Card included.
� 6 Step Manual White Balance/ Color Temperature Control.
� Burst Mode: up-to 5 images in 1/3 second intervals at any resolution.
� External Flash Sync/PC flash connector.
� 3 position quick focus settings: 1.3ft, 8 ft., and infinity.
� Rapid Fire Capabilities all resolution modes (even with the flash on).
� 6 Mode pop-up flash system, including Auto, Red Eye Reduction, Fill in, Fill in with External Flash, External Flash and Flash Off.


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The tour is not available yet.
Customer care available 24/7
Over 100 destinations over East Africa
Min Age : 15
DetailItineraryMapPhotosReviews
Visit Uganda and embark on a journey to meet one of the world's most endangered species – the mountain gorilla, the gentle giants at Bwindi Impenetrable National Park a UNESCO World Heritage Site. It is home to half the world's Gorillas estimated at 440 out of the 880. Encounter Uganda's bird life, chimpanzees while hiking through the tropical forests with experienced guides. Enjoy your trip to the Zebra and Impala heartland; keep awake for the sightings of the tree climbing lions. Enjoy boat cruises on the marshlands and lake channels as you search for the elusive Shoe bill and other aquatic wildlife. Your challenging treks will be rewarded with this action packed adventure.
Departure & Return Location
Entebbe International Airport
3 Hours Before Flight Time
Gorilla Trekking Permit
Chimpanzee Tracking Permit
15 Nights Hotel Accomodation
All transportation in destination location
Guide Service Fee
Air Tickets & Visa Fees
Any Private Expenses
Your 16 day Birding and Primate Uganda safari will include;
Birding in Mabamba Wetland
Birding in Mubwindi Swamp
Gorilla trekking in Bwindi Forest
Chimpanzee tracking in Kibale Forest
Game drive and boat cruise on Kazinga Channel
Game drive and boat cruise at the Murchison Falls
Ziwa Rhino tracking
Day 1 Arrive in Entebbe, Uganda
Arrive at Entebbe International Airport and meet up with Yaneta safaris team. Depending on time and body fitness level, the guide will transfer you to your hotel and you can rest or visit the nearby Entebbe botanical gardens an excellent birding spot to get started on arrival
Day 2Birding in Mabamba Wetlands and transfer to Lake Mburo
Early breakfast, go to nearby Mabamba Wetlands on the shores of Lake Victoria. This is one of the few remaining swamps in the country protected by the local communities – an extensive papyrus swamp with its labyrinth of channels and lagoons, classified as an important Bird Area, and home to several pairs of Shoe bills, Uganda's most famous avian resident.
In the afternoon, head westwards to our first of many national parks, Mburo Lake. This park has varied habitats from open Acacia woodlands, to a number of papyrus-lined lakes and swamps.
Day 3Birding and a boat cruise before transferring to Bwindi
Lake Mburo National Park contains multiple habitats, and our time will be divided between birding an extensive area of wetland and the lake, some forested areas, and open country with numerous mammals. No fewer than 300 different bird species have been recorded in the park, an indication of the high diversity present here. The more open acacia grassland particularly along the Zebra Track, is worth exploring for species such as Coqui Francolin, Rednecked Spurfowl, Blackbellied Bustard, Temminck's Courser, and African Wattled Lapwing.
Later we head southwards, to Bwindi Impenetrable forest. Birding on the road at Bwindi Forest is usually productive. Look for Sharpes Starling, Cinammon Chested Bee-eater, Mountain Buzzard, Mountane Oriole, Olive Wood pecker, Handsome Francolin, Mountain Masked Apalis, Chestnut Throated Apalis, Olive Pegion, and Black Saw-wing.
Day 4Birding in Mubwindi Swamp
Today we spend a whole day either walking down to the Mubwindi Swamp, or the Bamboo area and the community trail. The 4 km trail to Mubwindi Swamp is the best place for some of the most difficult to find of all the Albertine Rift endemics including Grauer's (African Green) Broadbill, the beautiful Regal Sun bird, and Archer's Robin-Chat. Mubwindi Swamp is also home to Dwarf Honey guide, Stripe-breasted Tit, and Ruwenzori Apalis,Located in mubwindi swamp view point, western region of Uganda
Day 5Gorilla trekking in Bwindi Forest
On this day, we set off early, with packed lunch to the park headquarters for a briefing prior to Gorilla Tracking. This is the most exciting lifetime experience of all time. The gorillas are gentle animals and it is an unforgettable experience to photograph them as they interact. It is a wonderful experience to stare in to the eyes of these gentle giants watch them in awe as they play and go about their daily activities. It is indeed a "once in a lifetime" experience that you must never miss located in Bwindi impenetrable national park western region Uganda
Day 6 - 7Birding in Queen Elizabeth Park and a boat cruise on Kazinga Channel
Today, we shall start early after breakfast and drive to Queen Elizabeth National Park. Our route to the park will be determined by road conditions, either passing through the Ishasha sector, well known for its climbing lions, or alternatively drive through the beautiful sceneries of Rukungiri district. The park, which is named after Queen Elizabeth who visited it in 1954, is the second largest national park in Uganda, and ranks highest with respect to overall diversity, with over 600 bird species listed.travel time is about 4 hours and located in Queen Elizabeth national park western region of Uganda.
Day 8Birding in Kibale National Park
After breakfast, we will drive to Kibale forest arriving in Fort Portal in the late afternoon. Kibale forest national park is the best safari destination for chimpanzee tracking in East Africa. It contains one of the loveliest and most varied tracts of all tropical forests in Uganda. It hosts 13 species of primates including the chimpanzee. It has 1450 chimpanzees and these represent Uganda's largest population of this endangered primate. It is also home to the rare L'hoest's monkey and East Africa's largest population of the threatened red colobus monkey. Other primates that you may see include the black and white colobus, blue monkey, grey cheeked Mangabey, red tailed monkey, olive baboon, bush baby and pottos.its located in fort portal western region of Uganda and it about 3hours drive.
Day 9Chimpanzee tracking in Kibale National Forest
After an early breakfast we drive to Kibale National Park visitor's center for briefing and chimp tracking. The activity may last from a few hours to several hours. Kibale forest is home to 13 primates of Uganda. Birding in the afternoon along the main road may be productive. Depending on the weather predictions, birding in bigodi wetland is also productive with riverine forest birds. Kibale National Park is a good site for a number of birds that are hard to find elsewhere including Speckle-breasted Woodpecker, Cabanis's Greenbul and Joyful Greenbul.
Day 10 - 12Travel to Semuliki National Park
On this day we travel to Semuliki National Park. You go for chimpanzee tracking in the Rain forest. This is done in the morning or in the evening due to the fact that these playful primates disappear in the middle of the day. Semuliki is a habitat of over 250 bird species that are melodious in the forest. Later go for a game drive to view the parks' game and birds. Located in Semuliki national park in bundibugyo western region Uganda and the travel time is about 3 hours.
Day 13Travel to Murchison Falls
Today depart early for Murchison Falls, after the park entry and watch the falls force its way through the narrow gorge to form a rainbow. Its located in Murchison falls national park, Amuru ,northern region of Uganda and its about 7 hours drive.
Day 14Game drives and boat cruise along the Victoria Nile
Enjoy a 3 hour boat ride to the foot of Murchison Falls. Enjoy the sightings of Hippos, crocodiles, elephants, buffaloes, Hartebeests. Notable birds seen along the Nile include; Lovebirds, African Fish Eagles, Pied Kingfishers the elusive Shoe bill. Continue later for another boat ride. It takes about 4 hours. It is also a rewarding trip with a variety of animals and birds to the Delta where Victoria Nile meets Lake Albert..
Day 15Ziwa Rhino Sanctuary - Luweero
Travel to Kampala en-route the Rhino Sanctuary. Rhino tracking will be enjoyed in the afternoon. The resident rangers will guide you to the tracking activity. Get close to them, at a very safe distance. It is such a memorable experience to see them at close range. Tracking lasts between 1 – 2 hours. After tracking proceed to Kampala city.
Day 16Drive to Kampala and drive to the Airport
End of tour and enjoy you transfer to Entebbe international Airport. Depending on your flight time you can take a tour of Kampala attractions. And it will be a 2 hours' drive to the airport.


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Q: how can i make loop to print md5 for all the files in sha256_hashes_pack1 SHA256_HASHES_pack1 = [('md5.txt'), ('md51.txt'), ('SHA256-Hashes_pack2.txt')]

with open(SHA256_HASHES_pack1[2], 'rb') as f:
    while True:
        data = f.read(BUF_SIZE)
        if not data:
            break
        md5.update(data)
        sha1.update(data)

print("MD5: {0}".format(md5.hexdigest()))
print("SHA1: {0}".format(sha1.hexdigest()))

I am trying to retrain md5 of all files within the selected variable and it just prints for 1 thats when I do SHA256_HASHES_pack1[2] however I want it to print all the md5 for the files which I have listed in SHA256_HASHES_pack1 in 1 single go.

A: for i in SHA256_HASHES_pack2:
    with open(i, 'rb') as f:
        md5 = hashlib.md5()
        sha1 = hashlib.sha1()
        while True:
                data = f.read(BUF_SIZE)
                md5.update(data)
                sha1.update(data)
                if not data:
                    break
        print("MD5: {0}".format(md5.hexdigest()))
        print("SHA1: {0}".format(sha1.hexdigest()))

I have managed to make it work/

redpajama_set_name: RedPajamaStackExchange


text:
Teresa Manganiello (1 January 1849 – 4 November 1876) was an Italian who became a member of the Secular Franciscan Order. She desired to establish a new religious congregation but died before the idea could come to fruition.

She was beatified in 2010 in Benevento after a miracle was found to have been attributed to her intercession and the cause still continues.

Biography
Teresa Manganiello was born in 1849 to farmers in Montefusco.

She was a drawn to religious life and later became a member of the Secular Franciscan Order in 1871 as she was drawn to the life of Francis of Assisi. Pope Pius IX received her in a private audience in 1873 and blessed her for her mission which was to establish a new religious congregation.

Manganiello died of a sudden illness in late 1876 before she could accomplish this task but her work soon led to the establishment of the Franciscan Immaculate Sisters that Father Ludovico Acernese founded. She is considered to be the spiritual cornerstone of this congregation.

Beatification
The cause for beatification commenced on 23 April 1991 with the declaration of "nihil obstat" under Pope John Paul II which granted her the title of Servant of God. The process started on a diocesan level in 1991 with the validation of the process in 1992. The Positio was submitted to the Congregation for the Causes of Saints in 1999 which culminated with the declaration of her life of heroic virtue on 3 July 2009. This allowed Pope Benedict XVI to declare her Venerable.

A miracle attributed to her intercession was investigated in 2002 with the validation of that process concluded in 2003. Benedict XVI signed the decree for the miracle on 19 December 2009 which allowed for her beatification. Cardinal Angelo Amato - on behalf of the pope - beatified her on 22 May 2010.

References

External links
Hagiography Circle
Saints SQPN
Franciscan Immaculate Sisters

1849 births
1876 deaths
Italian beatified people
Beatifications by Pope Benedict XVI
19th-century venerated Christians
Venerated Catholics by Pope Benedict XVI

redpajama_set_name: RedPajamaWikipedia


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text:
#include "config.h"

#if HAVE_STDARG
#include <stdarg.h>
#else
#include <varargs.h>
#endif

#include <string.h>

#include "mpir.h"
#include "gmp-impl.h"

int
gmp_vsscanf (const char *s, const char *fmt, va_list ap)
{
#if SSCANF_WRITABLE_INPUT
  /* We only actually need this if there's standard C types in fmt, and if
     "s" is not already writable, but it's too much trouble to check that,
     and in any case this writable sscanf input business is only for a few
     old systems. */
  size_t size;
  char   *alloc;
  int    ret;
  size = strlen (s) + 1;
  alloc = (char *) (*__gmp_allocate_func) (size);
  memcpy (alloc, s, size);
  s = alloc;
  ret = __gmp_doscan (&__gmp_sscanf_funs, (void *) &s, fmt, ap);
  (*__gmp_free_func) (alloc, size);
  return ret;

#else
  return __gmp_doscan (&__gmp_sscanf_funs, (void *) &s, fmt, ap);
#endif
}

redpajama_set_name: RedPajamaGithub


text:
Giant Freakin Robot > Sci-Fi
Two Game Of Thrones Stars Join Pride And Prejudice And Zombies
By Nick Venable | 6 years ago
If you're going to go around killing zombies, it helps to have already dealt with the undead in a past part of your life. Such is the case with Game of Thrones stars Lena Headey and Charles Dance, both of whom have temporarily said goodbye to the White Walkers of Westeros to sign on for roles in Burr Steers' upcoming adaptation of Seth Grahame-Smith's Pride and Prejudice and Zombies.
In other big news for the literary horror mash-up, Screen Gems has negotiated a deal for U.S. distribution, which means we may actually see this movie one day. (It's been in development for ages now.) Screen Gems recently put out Scott Derrickson's demonic horror Deliver Us from Evil and Sam Miler's domestic thriller No Good Deed. They're pretty good at taking low-budget flicks and turning a sizable profit on them. Here's hoping that's the case with this one.
Pride and Prejudice and Zombies, based in part on Jane Austen's classic novel, takes place in England in the early 19th century, centering on the zombie-bashing exploits of Elizabeth Bennet (Lily James) and her family. (Bella Heathcote plays one of her sisters.) Sam Riley plays Elizabeth's rival-turned-savior Mr. Darcy, while Doctor Who's Matt Smith recently signed on to play her would-be suitor Mr. Collins. Other characters include Mr. Bingley (Douglas Booth) and Mr. Whickham (Jack Huston). Love and blood are in the air for everyone.
Unfortunately, we're not quite sure who Headey and Dance will play. It's likely that Dance would take on the role of patriarch Mr. Bennet, given his age and noble looks. As for Headey, maybe she'll play Mrs. Bennet, or even the pompous Lady Catherine. Or, as is the case sometimes, maybe I'm completely wrong and they'll be other characters entirely.
Check out one of their more recent Game of Thrones scenes between Headey and Dance, featuring one of the most absolutely uncomfortable conversations that a daughter can have with her father. Spoilers abound, so just skip it if you're not caught up.
Headey's big screen roles of late have been mostly genre films, as she starred in Dredd, The Purge, The Mortal Instruments: City of Bones, and, most recently, 300: Rise of an Empire. She has Mora Stephens' upcoming drama Zipper possibly releasing later this year, and she's lined up for the lead in the Clive Barker adaptation Jacqueline Ess.
Dance, presumably recognizable to GFR fans from David Fincher's Alien 3, is quite the prolific actor. He recently starred in the low frills horror Patrick, but upped his game for the Alan Turing biopic The Imitation Game. He's also got Dracula Untold coming soon, along with Daniel Espinoza's Soviet-era thriller Child 44, among others.
Pride and Prejudice and Zombies, also written by Steers, will hit theaters at some point next year, giving you more than enough time to fashion a bite-proof bonnet.
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text:
WHIO-DT
« CBS This MorningCBS This Morning (HD, New, TV-G) "No Passport Required" series host Marcus Samuelsson.
LIVE with Kelly and RyanLIVE with Kelly and Ryan (HD, New) Katie Lowes guest co-hosts with Ryan; Vanessa Hudgens and Omari Hardwick visit.
Dr. PhilDr. Phil Do Words Matter or Are We Too Sensitive? (HD, New, TV-14) A woman who won the title Miss Michigan 2019, but lost it a day later due to comments she made on social media, is discussed.
The Price Is RightThe Price Is Right (HD, New, TV-G) Contestants compete for prizes and cash, including cars and vacations, in games that test their knowledge of consumer goods pricing.
WHIO_Me
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Grace Under FireGrace Under Fire Don't Ask, Don't Tell (TV-14) Wade tells Grace that Quentin and his girlfriend may have gone to a wild party at the quarry; Wade and Nadine are splitting up.
Home ImprovementHome Improvement Insult to Injury (TV-G) Tim ignores a serious shoulder accident so he can break Bob Vila's record, an act that requires him to commandeer a steam roller.


Downhole measurement systems have reached an impressive level of accuracy and reliability. However, the predictive behavior aspect of complete drilling systems, whether it be vibrational, or directional until recently has not received the same focus. The two key components affecting the overall dynamics of a drilling system are the effect of the cutting structures of drilling tools, (drill bits, underreamers etc.) and the behavior of the BHA and drill string. Typically, these aspects have been modeled in isolation, or rudimentary assumptions are made to approximate the effect one on the other. To more accurately predict the performance of the drilling system, it is essential to consider the sum of all forces affecting the system. This must include accurate modeling of the drill bit cutting structure, based on actual bit design, rock properties and drilling parameters. The effect of these forces must be coupled with the forces generated by the BHA and drilling string, and the interaction of these forces should be modeled and understood. These issues have significant cost implications for the operator but in both cases are complex to model. A system approach is required to achieve true optimization of these two historically separate areas of drillstring design.
Typically, drillstring analysis programs currently available to the industry are run off personal computers with limited random access memory capabilities and are therefore restricted to modelling only the BHA portion of the drillstring. For the same reason bit effect factors that significantly influence drillstring behavior are at best assumed.
Utilizing a suite of Finite Element Analysis, (FEA), based programs running on a Unix platform; four dimensional, time based simulations of the complete drilling process are now possible. The exact interaction between the bit and the formation drilled are modelled using lab derived rock mechanics. The bit and and every string component are modelled individually.
The system generates the behavior of the entire drillstring, from the cutting edge of the bit to surface. The modelling accurately predicts the vibrations and accelerations often seen to have detrimental effects on directional control, tool reliability, drill string integrity and drilling performance.
The ability to pinpoint the source and effects of torsional, axial and lateral oscillations enables users to qualify design changes to the drillstring configuration and optimize parameters, prior to drilling the well, so eliminating the traditional "trial?? and "error?? approach and operator risk.
The use of Finite Element Analysis, (FEA), has its beginnings as far back as 1943 when it was employed by Richard Courant who used the Ritz Method of variational calculus to analyse vibration systems. Many papers and articles were published in the mid 1950s on the subject, including the widely regarded classic Stiffness and Deflection Analysis of Complex Structures published in 1956 by Turner, Clough, Martin and Topp.
By the early 1970s, FEA was gaining ground but really only in the domain of the supercomputer users, principally the aerospace, nuclear and defense industries. This was a time of algorithm refinement and improvement. The rapid advance of computing power and the even more spectacular reduction in computing cost would subsequently lead to more widespread use of FEA.
More recently, non-linear and time domain modelling solutions have become possible. This is critical to achieving the required level of accuracy to make meaningful contributions to drilling system behavioural prediction. While the Finite Element Method has been used for a number of years in the oilfield, it has been limited to sections of the drillstring or discrete components. Solutions for the entire drilling system are exceptionally time consuming and complex both in setup and computational time. These factors are considered when planning the length of drilling intervals to be analysed.


text:
Praval Singh
This article has been written by Praval Singh, a passionate blogger and Co-founder at Media Redefined, a social media agency based out of New Delhi, India. Follow @Praval on Twitter. He has been a professional blogger and social media consultant for over 3 years. For him, blogging is still a passion and shall always be!
Praval Singh in Open Source | Jun 1, 2009
Recession and FOSS
Photo by SuMarDi
RecessionIts just a Challenge.
Over the last several months, majority of businesses have been hit brutally by the recession wave. However, it has served as a blessing in disguise for Linux and the FOSS world. A lot of large organizations have found Linux as a pillar to operate upon and migrate to, in today's cost cutting scenario. This change is pretty much functional in the BPO sector as well. There have been numerous news on them shifting to OpenOffice and Ubuntu, leaving behind their MS counterparts. Free and Open Source movement has traditionally proved to be beneficial for innovation or research related work.
Open Source is one such model which has not been hit hard by the credit crisis and it's aftermaths because of its open exchange business model wherein users contribute towards the success of one common goal and the companies make money but offering support to the client after the deployment of the product. The same happens with Linux distributions like RedHat Enterprise. The best part about Linux is that it's not chained to a corporation, instead a community of enthusiastic developers and fanboys.
The severe liquidity crunch prevailing in the markets have resulted in a boon for the Open Source propagators. Many operations which can be run at a bare minimum cost will find its way up the organizational ladder and will prove its usage in critical times. Open Source will also benefit as it is often shipped with a free-license.
An Open Source product or service will be able to get buyers who are bereft of major cash inflows and the business operations shall hence continue successfully. The best thing that could happen to Linux is its emergence as the top alternative to Microsoft. Open Source tools such as PostgreSQL, Ruby, Perl, Python, and Ubuntu etc. can be used as a substitute to do most work that Microsoft does, of course with a difference in terms of use, installation, features and support. This will probably be of tremendous help to FOSS in retaining its "free aspect" USP.
However, experts would know that Linux still has miles to go before it becomes a household name as Microsoft is. An IDC Survey reported,
"55 percent of the 300 IT executives surveyed already had Linux systems in use; a full 97 percent were running Windows."
The key to promote Linux effectively not only lies with Linux enthusiasts but also with Open Source vendors who are yet to find out a way in which it can be monetized efficiently to expand recognition amongst its probable user base.
Keeping all considerations in mind, Linux is doing pretty well in the times when the best in other business have shut down. Earlier this year, Ken Huss wrote an interesting article on five reasons why Linux is recession proof and it surely does instill a hope within the Linux community. Today, when money and not time is the problem with most companies suffering with the recession wave, such initiatives can act as a motivating source to develop a product or service that the world needs; proving to the software fraternity that FOSS shall contribute in overcoming recession and probably stand out as a winner.
brajeshwar.com since 2001.


The team behind Country Lion explores what it's like carrying Northampton's top sports teams.
Lions have long been associated with sport; England's football squad being one example. Unfortunately, three lions on a shirt may not have transported the country to the success it dreamed of in last year's World Cup, but there is another lion that has brought teams to sporting victories. Namely Country Lion, an operator well known to sports fans in its native Northampton, where it carries the area's top teams to their fixtures.
Taking sports clubs to cup finals is perhaps one of the most exciting jobs in this industry; transporting squads across the country to decide their fate on the playing field. But what is it really like? The family behind Country Lion gives an insight.
Like a few sports teams, the operator uses the lion as its emblem, as is apparent on entering the company's depot. Not only is the big cat featured on its livery, but ornaments, pictures and even full-size statues of the feline festoon the site. The theme even continues into the management team's office, which has a tawny colour scheme reminiscent of a lion's pelt.
Sat around the management table was Dan O'Dell, Richard Bull and Julie Bull, the latter being the wife of the late John Bull, founder of Country Lion. Joining them was Michelle Cox and Paul Shaw, the Transport Manager and long-time team coach driver. Paul is perhaps well qualified to talk about driving team coaches, as he is nearing his 30th year working for the firm.
Country Lion provides transport for a number of Northampton's sports teams, including Northampton Town FC (the Cobblers), Northampton Saints rugby squad and the area's local cricket team. With the latter sport being played in summer, it provides a handy fill-in for when the other two are between seasons.
As well as transporting the squads, it also carries the associated supporters' clubs to away fixtures.
Julie also said it is used on Country Lion's Cloud Nine Holidays services too, a coach day trip provider the operator took over in 2006.
Being a team coach driver is considered one of the most prestigious jobs at Country Lion and is not one typically given to new employees.
Michelle said: "We ensure all drivers know that's something they can aspire to. We have a senior and second driver for these services, for all the teams we do. It is something they have to work to and show interest in. The drivers on these services tend to be there for the long run. For instance, Paul has been transporting the Saints for ten years now.
One of the tools Country Lion uses to help keep them ahead of the game is Distinctive System's fleet management software. It also uses Distinctive's Tour Booking System for running its Cloud Nine holidays. In more recent times it has rolled out the software developer's workshop management package. For tachograph analysis and processing, it uses TruTac.
To ensure it has the drivers to deliver such a professional service, Country Lion takes on trainees, instructing them in its high standards in-house. Last year it took on ten such learners.
"We've probably trained about 50% of them," said Dan on the current roster of drivers.
As well as new trainees joining the operation, Country Lion has also added some new vehicles lately, including some more Plaxtons last October.
Coaches that can fit over 60 people tend to be popular with their sports team supporter trips too. It means the supporters clubs can sell a few more seats and bring the overall cost of travel per member down.
Country Lion continues to grow and move with the times. One way it is going to have to do this is in response to the ULEZ that is about to commence in the capital. "A lot of our private hire goes into London," Michelle said. To help negate any negative effect this may have on the operator, its range of Euro VI coaches that meet the Zone's standards is increasing.
Julie said: "We take the stance of it is what it is. You have got to anticipate and plan for it.
"You only get repeat business if you do things right," affirmed Paul.
The operation itself has grown dramatically since day one. It has diversified, not just running coaches but having a self-drive hire business, ATF lane and the holidays as well.
"Dad always looked to the future," said Dan.
There is a focus on being a 'green' operator too. It has installed LEDs to illuminate the workshop. Effort has also gone into training drivers to be more fuel efficient. It has used a telematics system from Verilocation, a Northampton business, to monitor driver behaviour in this respect.


I feel a tug on my arm, it's time to move away from their please.
Those demons of hell, they were waiting for me.
I looked up in fear as I realized the man was never my friend.
I won't follow that man. I will conquer them all.


The latest release on Nikko.Z's Dopamine Music welcomes Rich Curtis back to the label for a brand new single.
The Aussie artist first appeared on the Greek imprint in 2013 with a remix of 'You May Sit And Wonder' by Vinayak A and then returned in February of 2015 with a remix of 'Nothing Is What It Seems' by Nicolas Petracca & Ezequiel Anile. Now back for his third appearance Rich presents his debut single for the label entitled 'Deficit' alongside a remix from Subandrio.
Rich has long been noted for his unique production traits and boundless creativity. Since his first release on Cid Inc's Replug Records and continued success on Hernan Cattaneo's Sudbeat Music and SexOnWax, the Aussie artist has been on top form for over six years. A recent EP for Paul Hazendonk's MNL imprint has been a summer staple for many DJs and 'Deficit' looks set for a similar fate. Beginning with tough beats and an acidic groove it immediately carries a great club sensib ility. Rough and rugged through the first act Rich works in tonal motifs to lighten the mood as the main break approaches. As melodies fade to the forefront the tracks centrepiece comes alive before a wall of white noise ignites the groove for a massive dance floor moment. Brilliant work from Rich.
The lone interpretation of 'Deficit' is provided by Subandrio who is making his first appearance on Dopamine Music. The Sri Lankan artist has carved out a unique place in the new landscape of progressive house. Released in early 2015, his debut EP for Cid Inc's Replug Records paved the way for his rugged sound, and he went on to many great successes as a result, including an appearance on Hernan Cattaneo's Sudbeats 3 collection later that year. Now making his debut appearance on Dopamine Music he puts his own unique twist on 'Deficit'. The Sri Lankan's warm, full sound encompasses the original motifs wonderfully as well as adding a multitude of new ideas. Rippling bass tones and fuzzed out effects bring a boundless energy, setting up the lead theme amidst a backdrop of swirling noise. It's a second act full of tension which a calculated build brings to a sizzling boil before the beats do finally drop and your left with a warm emotive rush. Gorgeous remix from Subandrio who is fast becoming one of the genres brightest stars. Another top notch offering from Nikko'Z's Dopamine Music. Don't miss it.


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Try and locate specialized insurance providers that cater specifically cater to the car insurance needs of drivers who are under the age of 25 years. Such a move could enable you to know how much exactly you will be required to pay on your auto insurance premium for younger or new drivers.
Level of insurance premiums being offered can vary according to the state in which you reside. So find out how much various insurers are charging on cheap auto insurance for drivers under 25. Besides, if you are planning to move out of state, then you may also check insurance rates provided in that state.
When you are below the age of 25, it could be always advisable to think of buying cheaper vehicles. Such a proposition could help you to qualify for the lowest premium rate. Remember, luxury sedans or costly sports cars will require more money to get insured. Hence, select the right vehicle for your situation.
Extensive shopping is the key to finding insurance premium rates which work best for your specific circumstances. So get free non-binding quotes from several different top rated companies and compare them in detail.
On the internet, there are firms which can assist you to get the cheapest car insurance for drivers under 25 online through a process that is simple, easy and hassle free. Such agencies run nationwide network of specialized insurance companies that have a solution for almost any type of buyer. Additionally, they also have team of qualified and experienced car insurance agents who are competent to guide buyers. All you need to do is just find a reliable and reputed online service.
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Sissy and I had oodles of fun shopping today. We started the trip at American Apparel, then visited the rows of vintage shops on Houston's Montrose area. Afterwards, tired from all the shopping, we visited Boheme for some yummy cocktails and Saag Paneer. Well…really it was because my hubby, who I somehow talked into going with us, got tired of waiting around for us at the stores. There's very little that good food and drinks can't remedy hahaha.
Outfit Combo (on me): dress from Banana Republic, leather jacket from Romeo and Juliet Couture, canvas bag from Marc by Marc Jacobs, sunglasses from Proenza Schouler, oxford heels from Michael Kors.
Outfit Combo (on my sister): Bodysuit, pants and belt from American Apparel, ankle booties from Senso Diffusion, sunglasses from Forever 21.
Thanks bub for taking us shopping!
Holiday Shopping: 25 Gifts for $25 or Less!


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text:
package com.pastmax.quakefetcher;

import java.util.ArrayList;

import android.content.Context;

/**
 * @author Stephen Walton
 *
 * Simpleton to store all quakes fetched
 *
 */
public class QuakeStore {
	private ArrayList<Quake> mQuakes;
	private static QuakeStore sQuakeStore;
	private Context mAppContext;

	private QuakeStore(Context appContext) {
		mAppContext = appContext;
		mQuakes = new ArrayList<Quake>();
	}

	//If a QuakeStore already exists, return it, otherwise create one and return it
	public static QuakeStore get(Context c) {
		if (sQuakeStore == null) {
			sQuakeStore = new QuakeStore(c.getApplicationContext());
		}
		return sQuakeStore;
	}

	//Return all quakes
	public ArrayList<Quake> getQuakes() {
		return mQuakes;
	}

	//Get one quake
	//TODO - maybe more of a hash
	public Quake getQuake(String id) {
		for (Quake q : mQuakes) {
			if (q.getId().equals(id)) {
				return q;
			}
		}
		return null;
	}

	//Add a Quake object to the QuakeStore
	public void addQuake(Quake q) {
		mQuakes.add(q);
	}

	//Add an array of Quake objects all at once
	public void setQuakes(ArrayList<Quake> quakes) {
		mQuakes = quakes;
	}

}


text:
Center Console Touch Screen Concepts
Early on in the development of the, Tesla Model S, I got a chance to work on some of the prototyping of the 17" vertical touchscreen console that runs most of the systems we're used to having physical buttons for. Things like air conditioning knobs and radio buttons all had to be accounted for and replaced with a digital equivalent.
We were able to build a functional prototype and test it in the vehicle using Flash and Merapi to interface with the car's systems. This was a fun project for many reasons including working out of the Space X facility (one of Eon Musk's other ventures) in California.
This concept uses dockable icons to access features of the vehicle. The idea is to build muscle memory by tapping the same location on the screen to access an app. The UI is personalized and the driver has access to endless skins through an app store.
We explored all kinds of skins and UI configurations.
I spoke with Dave Meeker, a colleague from Roundarch, and Franz von Holzhausen, chief designer at Tesla, at Adobe Max about designing next generation automotive interfaces.
US Air Force - Multi Touch Command Center
Galaxy Family Travelers
SGS.com


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saturday the bf and i went for a check-up and had three (small) tubes of blood taken from us! *gasp* i swear i felt a little faintish when the nurse was on her third tube. maybe it was psychological... so anyway after that we caught a local theatre production - swimming with sharks. it was sucha great show! the cast was amazing and the story was.. believable. and lastly... our event saturday ended with me overstraining my shoulder muscles playing playstation move. NICE.
i'll be catching spector perform at avalon for topshop (i think) tomorrow and i'm excited! just heard them live on the radio and i think it's going to be fun. i love indie music!
SO NICE I FOLLOWED U!
You have a new follower (Gloria Pepe 85 via GFC)! Hope you'll do the same, dear!
it all seems so nice!
Looks you had a great time at the hen party.


text:
Bean counters: Lost in Paradise
By Claire Connelly
Economics & Finance | Bookmark to dashboard
Long before the Paradise Papers, or the Panama Papers, the Enron scandal, Savings and Loan crisis, WorldCom, and the Global Financial Crisis, governments in the US, UK and Australia were colluding with the world's biggest banks and their clients using aggressions dynamics not to defeat but to suborn the controls of the supposedly independent professionals: The accountants.
Illustration by Rachael Bolton
The great swathes of coverage being given to the Paradise Papers largely focuses attention on its beneficiaries and the specialised offshore marketers of the schemes, but scant attention has been directed towards The Big Four global accounting firms like Pricewaterhouse Coopers (PWC), Ernst & Young (EY), Deloitte and KPMG, that enabled tax dodging by aggressively marketing schemes in Luxembourg, Panama, Jersey, the Cayman Islands and the British Virgin Islands to their clients using firms like Appleby as conduits.
Long before the Paradise Papers, or the Panama Papers, the Enron scandal, Savings and Loan crisis, WorldCom, and the Global Financial Crisis (GFC) governments in the United States, the UK and Australia were colluding with the world's biggest banks and their clients using aggressions dynamics not to defeat but to suborn the controls of the supposedly independent professionals: The accountants.
They aren't just designing new tax avoidance schemes the likes of which feature in the Paradise and Panama Papers. The Big Four accountancy firms are lobbying for and directly drafting the very regulations and loopholes that enable them.
How to run a control fraud
The best way to run a control fraud is to turn the independent professionals that provide internal and external controls – auditors, appraisers, and credit ratings agencies – into allies, and use their reputation, alleged professionalism and independence to assist you in convincing the victims of your fraud, to trust you.
"While Margaret Hodge was attacking PwC for aggressively marketing and enabling tax avoidance schemes through Luxembourg as Chair of the Public Accounts Committee in 2013, Ed Balls (Shadow Chancellor), Chuka Umunna (Shadow Minister for Small Biz) and Chris Leslie all had PwC staff researchers seconded to their offices to assist with drafting new Labour party policy regulation," says Joel Benjamin, campaigner for Debt Resist UK.
Professor Atul K. Shah, a Chartered Accountant and member of the Institute of Chartered Accountants in England and Wales told Renegade Inc that little is known exactly about how The Big Four accounting firms practice regulatory arbitrage and the extent to which it is structural and systemic, and how they continue to get away scot free from major financial crises and corporate failures. His detailed study of the failure of one of Britain's largest Banks, Halifax Bank of Scotland (HBOS), has just been published as a major book by Routledge.
"In the case of the audit failure at HBOS, KPMG have still not been independently investigated eight years after the loss of billions of pounds, thousands of jobs and huge losses for investors, pensioners and retirees," he said.
Analysis by the Parliamentary Committee for Banking Standards shows by contrast that the real problem was solvency, the masking of which was demonstrably an accounting failure.
Emile Woolf, former Chairman of the Auditing Practices Committee (APC) for the Institute of Chartered Accountants told Renegade Inc that the December 2007 accounts declared a profit of £5.5 billion, supported, incredibly, by a solvent balance sheet. Yet only eight months later, HBOS went bust, with the loss of 50,000 jobs, and over the next four years, £52.6 billion of its loans and investments proved to be worthless, at a cost to taxpayers of £21 billion.
"This is a case that highlights the ease with which accounting, as now practiced and supervised by the FRC, is capable of churning out utter tripe as plausible information, and then lending it bogus credibility in a formal audit report," he said.
"The advent of the LLP was the beginning of the end."
Enron 'reforms' the beginning of the end
The Limited Liability Partnership was born out of the Enron scandal and the death of one of the (then) big eight accounting firms, Arthur Andersen. The financial world had to protect itself from going the same way.
"Auditors failed abysmally over Enron," Woolf told Renegade Inc.
"It actually wasn't the springboard for a period of great integrity, rather it was a springboard for the blindness that happened before the Great Financial Crisis in 2008. The feds stopped doing auditing properly."
The advent of new LLP structures meant when firms under audit went bust, if the auditor was sued, losses would be incurred by shareholders, not partners as under the old system.
Using the model of incurred losses (rather than expected losses), banking and financial institutions had no obligation to declare their bad debts until such time as management decided they were irrecoverable.
"All these bad debts were stuck on the banks' balance sheets until the big financial crash occurred in 2008, when all of a sudden everybody recognised that these were the things that brought down Fannie Mae and Freddie Mac, the two biggest lending institutions in the world that were rendered bankrupt by their own subprime derivatives trading," says Woolf.
Woolf was actually in the meeting in the UK in 1989 where it was decided that asset valuations should shift from expected to incurred losses.
As chairman of the APC of the Institute of Chartered Accountants, Woolf's job was to attend meetings as an observer, simply to understand how accounting standards were developing.
"I remember the meeting was chaired by Michael Renshaw," he said. "At that meeting the Professor of Accounting at Exeter University stood up and proposed a change in accounting standards from lower cost of market value, to marking to market which he claimed was much more reliable and up-to-date.
"They fell for it hook, line and sinker," he said. "Everybody loved it."
The change meant auditors could look at their client's paper assets in the form of loans and other financial instruments and decide that a transaction between two banks is ample evidence of the existence of a market.
"It was the open sesame for subjective valuation," said Woolf.
Meanwhile, in America more than 11,000 US appraisers signed a petition in 1998 which warned the key authorities, bluntly, that they were being extorted by lenders to inflate appraisals and those who refused to do so were threatened with blacklisting.
"No action was taken, in response to this warning," says Professor Bill Black, a key prosecutor in the Savings and Loans scandal, which resulted in the bankruptcy of half of the Savings and Loan banks in the United States.
The Hogan's Heroes excuse: "I know nothing"
Professor Black says during the 1980s and '90s, CEOs, regulators and the Federal Government were all doing their very best impression of Sergeant Schultz of Hogan's Heros fame.
"The Savings and Loan debacle was not a random anomaly," he said. "That was an act of specialised deregulation in 1982 that set up a competitive wave – in this case a race to the bottom – between the federal government and the states."
In the case of Enron, its accounting and securities fraud was aided and abetted by the world's largest banks, (including Natwest as described in detail in Ian Fraser's Shredded), via its Special Purpose Vehicle – a subsidiary company whose asset/liability structure and legal status allows it to essentially hide liabilities from its balance sheet.
Black described how the board of the US Federal Reserve was "enraged" at its long-serving head of supervision, Richard Spillenkothen for describing in a lengthy document the role the banks played in aiding and abetting Enron's accounting frauds.
"He noted that the extreme reaction of the economists caused reluctance amongst auditors to bring bank abuses to their attention," he said.
"The Justice Department didn't prosecute the banks, even though they had them absolutely dead to rights and had pages of internal memos documenting evidence of their complicity in Enron's control fraud.
"It really is a great episode that captures the insanity," says Professor Black. "The banking agencies saw this disaster coming, they realised it is going to be repeated, but they won't do anything."
Eventually Congress passed some unenforceable guidelines. "It basically said 'well maybe if you do something for which you are prosecuted, we might consider doing something'," he said.
When banks became the government's customer
One of the big components that led to the race to the bottom between banking regulatory agencies in the US and the City of London in particular, was the research of Australian economist, Professor John Braithwait of The Australian National University. The professor's theory of responsive regulation and enforcement argued that the real problem was that regulators had created a culture of resistance that was too quick to prosecute and punish banking institutions for financial impropriety.
"John is someone I consider a personal friend," says Professor Black. "But I think he was horribly wrong on this, and in particular his ideas were ideal to exploit if you were a control fraud."
Braithwait's work had enormous effect in the US, the UK, Australia and the EU. His work was picked up by the OECD which threatened to punish governments that didn't dismantle their regulatory systems.
"They called it reform. I call it eviscerating," said Professor Black.
This mantra was adopted by both the New Democrats under Bill Clinton and New Labour under Tony Blair and Gordon Brown.
The doctrine of rent-seeking in the United States was called "Reinventing Government". The New Democrats in their key early years took funding from the Koch brothers and the Bradley Foundation, the leading union busting group in the United States.
Black says he got out of government after he was instructed by the National Office under Reinventing Government "to refer to, think of and treat the financial industry as 'our customer'".
"I stood up and said 'surely you mean the American people'," said Black. "They replied 'no, we thought about that and we rejected it'".
Braithwait's work led to the evisceration of the Security Exchange Commission (SEC). Neither it or the Commodity Futures Trading Commission (CFTC) even had sufficient computer capacity to even investigate the Flash Crash. And the Republicans in Congress deliberately refused to fund them to even have the capacity to know what the industry is doing with hyper velocity trading.
The UK offensive
Meanwhile, the UK's 'light touch' Financial Services Authority went on the US offensive. Congress had recently passed the Sarbanes Oxley act which forbid audit firms – at least temporarily – from conducting core audit work while acting in consulting capacities for their clients.
"Because of this crackdown, the FCA went to US firms and said 'Bring your business to London, we're light touch, we won't look too closely at what you're doing," says Joel Benjamin, campaigner for Debt Resist UK.
"It basically lowered UK accounting standards to attract all of that business from the US constrained by Sarbanes Oxley," he said.
"You have the regulator in Britain engaging in a race to the bottom with an objective to grow the financial services sector at cost of audit probity."
Benjamin told Renegade Inc that UK auditors based in Jersey and The Isle of Man and other offshore centres lobbied the British government for limited liability partnerships whereby shareholders – and by extension, the public – assumed responsibility for audit failure.
"They said 'give us these LLPs or else we'll take our business elsewhere and the UK won't be a major financial centre'," he said.
"Much like the banks, their auditors have now been deemed too big to fail.
Having socialised their risks, audit firms are in a far stronger position to basically act as shadow directors, writing financial policy and enabling financialisation, inserting themselves into governments, ministers of Parliament offices and government agencies, assuming financial and tax policy, assessing roles for themselves."
It also means the major firms have significant conflicts of interest acting both as auditor and consultant.
"They have basically concocted schemes to avoid tax on an industrial scale and to large extent have avoided any responsibility for that," says Benjamin. "The focus of the Panama Papers was on the smaller boutique firms like the Von Seckers but there was basically no focus on role of PWC and KPMG and Ernst and Young, the big accounting firms that allowed foreign players to access the shadowy firms in offshore tax havens."
Consultant advisory work, as a proportion of income, takes up a bigger slice of the pie than the actual core audit.
The result is a reduction both in the quality of the audit and the proportion of overall income, as well as significant conflicts of interest.
"Let's say for instance Ernst and Young is auditing Barclays and 60% of their income comes from advisory work and 40% from a core audit," says Benjamin. "If they find a major problem in the core audit, the incentive is to cover it up and not jeopardise the 60% of revenue they're getting from consultancy work which the bank might withdraw from them if they start raising problems."
Benjamin says you can draw a direct line from those interventions to what happened a few years later in 2008 collapse of RBS and Halifax Bank of Scotland, (HBOS).
"The fact is that 10 years later, we are only starting to investigate the role of audit failures in those particular bank collapses."
James Crosby, the CEO of HBOS was concurrently Deputy Chairman of the Financial Services Authority from 2004 – 2009.
We still have the ridiculous situation where John Griffith Jones, Chairman of KPMG during its disastrous audit of HBOS is Chairman of City Regulator – the Financial Conduct Authority.
The release of the Paradise Papers brings up even more questions about the role of the accountants in one of the greatest industrial acts of offshoring and tax avoidance in history.
In which Sir Fancy Mammoth and Proletariat discuss the importance of government oversight and surveillance. Web-comic by Rachael Bolton.
Prosecution: the only solution
"The phrase 'Set a thief to catch a thief' is common parlance," says Professor Atul K. Shah. "'Set a global brand of professional accountants to rob society and pilfer its taxes, bleeding governments', is not, but it should be.'
Professor Bill Black says internal controls are absolutely critical in reducing fraud by insiders in particular, but not just insiders, as the Paradise Papers have repeatedly demonstrated.
Emile Woolf says there is no way to remove control fraud and dodgy accounting practices from the economy without first prosecuting the culprits.
"The devils that committed this criminal negligence – with the exception of the Royal Bank of Scotland (RBS) – have never been fined or prosecuted" he said. "What you can then do is create a ring fenced fund inside those institutions, earmarked to save them from going under. But the company has to recognise it has to be paid back.
"RBS is incapable of paying back the billions of fines it still owes for misconduct," he says. "Where does that money come from and where does it go? Without the fines RBS would have made £100 million profit this year, but because of the reserve for fines in the USA and UK, all those fines are far too great to allow for payment of a dividend."
Of course calculating a true profit figure is difficult when a significant portion of that profit is fraudulent, because it doesn't take into account the result of the inequities of ten years ago.
"The worrying thing for all of us is if it happens again," he says. "My hope is that three years from now, banks will be forced to recognise their loans that will never be repaid. But my worry is that this is going to be after the next financial crisis, because it's happening again. There is no redeeming features in the present. The only difference is the next crisis is going to be bigger."
Joel Benjamin told Renegade Inc that accounting is as much about *what* you count or don't count as it is *how* you count it.
"This is evidenced through the practice of 'base erosion and profit shifting' – shifting profits to offshore low or no tax jurisdictions, " he said.
In the space of 50 years, Britain's economy has transformed from an industrial power house, to that of a finance-led extractive parasite, where the cash starved productive economy receives less than 10% of bank credit.
"Until the Big Four accountancy firms are accurately viewed as enablers of corporate offshore dealing, regulatory arbitrage and ardent defenders of the neoliberal order, not the 'reputable' objective independent arbiters of the public interest as they claim, society will continue to be taken for a ride, and public services and social cohesion will continue their long decline," he said.
Claire Connelly is the lead writer of Renegade Inc. An award-winning freelance journalist, speaker, and founder of subscription journalism experiment, Hello Humans.
Specialising in economics, technology and policy, Connelly is working on her first book due out in 2018.
With more than a decade of experience under her belt, Claire has written for leading publications including The Australian Financial Review, The Saturday Paper, ABC, SBS, Crikey, New Matilda, VICE & others. She is the co-host of The Week In Start-Ups Australia, and features regularly as a commentator on TV and radio shows including Radio National's Download This Show, ABC's The Drum, Ten's The Project, and more.
Latest posts by Claire Connelly (see all)
The case against income tax - July 2, 2018
Why a federal surplus will cost you money - June 7, 2018
RBS- Do the right thing – Give me a bucket - May 22, 2018
Posted in Economics & FinanceTagged accounting, accounting standards, aggressions dynamics, Appleby, Atul K. Shah, Auditing Practices Committee, Australian National University, Barclays, Bill Clinton, Bradley Foundation, British Virgin Islands, Captain Fritz, Caymans Islands, Chuka Umunna, Commodities Future Trading Commission, Congress, control fraud, Debt Resistance UK, Democrats, Ed Balls, Emile Woolf, England, Enron, Ernst & Young, Fannie Mae, Financial Services Authority, Flash Crash, Freddie Mac, Global Financial Crisis, Gordon Brown, Halifax Bank of Scotland, HBOS, Hogan's Heros, hyper velocity trading, I know nothing, Institute of Chartered Accountants, Jersey, Koch Brothers, KPMG, Luxembourg, Margaret Hodge, Michael Renshaw, National Office under Reinventing Government, New Democrats, New Labour, offshore tax havens, Panama, Panama Papers, Paradise Papers, Professor John Braithwait, Professor William K Black, PWC, RBS, Republicans, Richard Spillenkothen, Sarbanes Oxley, Savings and Loan crisis, Seargent Schultz, Security Exchange Commission, Special Purpose Vehicle, The Isle of Man, The US Justice Department, Tony Blair, US Federal Reserve, Wales, WorldCom
Interest rate height correlation doesn't stand up to scrutiny
Minimal Effort: Paradise Papers
2 thoughts on "Bean counters: Lost in Paradise"
larry elford says:
Writing from Canada, I am saddened to say that the same is happening here. There is only one word in Claire's great article that I cannot quite understand and it is the use of the word "austerity" ("Austerity is a means of redistributing the profits in of productivity in which we all used to share to the world's uber-wealthy.")
My own experience suggests to me that "organized professional criminality is a means of redistributing the profits in of productivity in which we all used to share to the world's uber-wealthy." We could be saying the same thing, but I somehow misunderstand as it is 5 am here…I guess I don't get it because we don't use "austerity" in our vocabulary here…yet.
Beyond that mere observation I cannot hold a candle to Claire's understanding and writing. I hope to see more. Thanks from Canada. @RecoveredBroker
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Why will interest rates likely rise in the US under the new impending chair of the Federal Reserve, Jay Powell? Because he is tall. Or so says financial journalist and editor, Alan Kohler.