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Our insightsU.S. Sales Tax: Here's...
U.S. Sales Tax: Here's What Exporters Need to Know
Frédéric Gagné
Senior director | CPA, CA, M.Fisc | Tax
Canadian businesses exporting to the U.S. may have some state commodity (Sales & Use) tax obligations.
These obligations are in addition to their U.S. federal and state tax obligations.
There is no federal sales tax in the U.S. Each state determines its own tax system, which may include:
Sales tax on tangible personal property and some services;
Use tax, generally levied on goods and services purchased outside the state to be consumed in the state.
Most states (45 in 2019) levy a sales tax in their territory. Unlike the GST, QST and HST, it is not a value added tax, rather, it is imposed once on the final consumer, which may be a business. Five states do not have a sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon.
In many states, there may also be a local tax, depending on the municipality, district or county where transactions are carried out.
A Canadian corporation must invoice U.S. sales tax in each state where it is required if the following three conditions are satisfied.
1. U.S. Sales
These are sales carried out in the United States. Accordingly, the location where a sale is carried out as well as the sales and delivery conditions are often very important when determining the tax implications of a sale.
2. Sufficient presence in a state (nexus)
Your business must have a connection or nexus in the state. Each state has its own criteria for determining the connection and they differ from those that apply to state tax.
There are two types of nexus:
Traditional nexus
This is a sufficient physical presence or minimum contact in the state, such as:
The presence of an office or warehouse;
The presence of a representative (employee or independent);
Sales solicitation;
Delivery using the company's own trucks;
Leasing or maintenance of goods;
The presence of inventory.
Economic nexus
In most states, even if you do not have a physical presence, some economic presence may be sufficient to create nexus. Generally, in these states, the volume of sales or number of transactions determines whether there is economic nexus.
When you have nexus in a state, you have to file tax returns on a regular basis even if you do not collect sales tax.
3. Taxable goods and services
If the first two criteria are met, you have to collect Sales & Use tax in a state when you sell:
Tangible personal property;
Some services as stated in legislation and which varies depending on the state (advertising, bookkeeping, information, manufacturing, management, marketing, R&D, etc.);
Some IT or electronic services as stated in legislation (software or IT support, for example).
It should be noted that the U.S. tax system does not give entitlement to any input tax credits. It is exemption-based: for example, sales for resale and sales to manufacturers are generally exempt.
It's important to closely monitor your activities in each state to ensure that you meet your tax obligations. Our team of specialists can provide personalized support.
Florida Property and Taxation: Beware of Inheritance Taxes
Commodity taxes
29 Jan 2020 | Written by :
CPA, CA, M.Fisc
Frédéric Gagné is a tax expert at Raymond Chabot Grant Thornton. Contact him today!
See the profile
Transportation to the United States: What Are Your Tax Obligations?
Canadian businesses that carry people or goods to the United States are...
L'Auto-route 2021 | To keep a record of your vehicle expenses
You are required to keep a record of your expenses when using an...
Labour shortage
When International Recruiting Becomes a Necessity
The workforce shortage is a concern for all entrepreneurs. Looking for a solution? Your skilled workers could be abroad.
According to a Grant Thornton International report released in 2019, 40% of business leaders around the world cited a lack of skilled workers as a constraint to their growth.
The workforce shortage—a lasting trend
This trend is not expected to end any time soon and will increase. The number of vacancies will continue to grow in the coming years. In the third quarter of 2019 alone, Statistics Canada reported nearly 138,000 positions to be filled in Quebec, across all sectors, and more than half a million throughout Canada. This number will grow over the next few years. According to Retraite Québec projections, 850,000 workers will leave their jobs between now and 2026.
The situation in Quebec
Statistics prove it: the number of workers in the domestic market is no longer sufficient. In fact, Quebec posts the greatest increase in vacancies in the country. This labour shortage affects many sectors, including manufacturing, retail and distribution, health care and accommodation and food services.
To a certain extent, staff turnovers are predictable, for example, due to retirements. The best way to meet labour needs is to plan on hiring in advance of the expected departure of certain workers. This makes it possible to maintain production and avoid potentially long recruiting periods due to the scarcity of labour on the local market.
Recognizing the symptoms
Considering the pace of the situation in the Quebec job market, companies that are proactive in the area of international recruitment will have a better chance of maintaining their productivity.
Experts have long noted that the number of young graduates is not sufficient to satisfy the demand, with more people retiring than the next generation of workers. Moreover, businesses need to be able to rely on an additional workforce to ensure their growth.
Here are some of the symptoms observed when traditional recruiting is no longer sufficient in a company:
Long-standing vacancies;
Longer local recruiting time;
Increased staff turnover rate;
Increased direct and indirect payroll costs;
Stagnation of company revenues and loss of contracts;
Decrease in production quality.
If your organization is experiencing these symptoms, it may be time to consider other staff recruiting options.
According to Emploi-Québec estimates, the future immigrant population will soon account for one in four workers in the labour supply. This is a pool of available new candidates that few companies are considering, yet it is proving to be a viable solution.
The answer: move out of the traditional pool of candidates
Again, according to Emploi-Québec estimates, young people entering the labour market by 2026 represent only 55% of the labour supply. There is therefore a significant shortfall if we rely solely on the next generation of workers. Recalling retirees and increasing overtime can meet productivity needs, but these are only stop-gap solutions that cannot be sustained in the medium term.
The solution to labour shortages lies in the non-traditional population, such as people with disabilities, Aboriginals, immigrants or internationally recruited workers. If companies continue to opt for traditional staff recruiting methods, they will only be going round in circles since they will have to attract employees from competitors, who will in turn attract them back.
In this context where everyone draws from the same pool of candidates, where there is not enough succession to fill the growth in vacancies and where companies can no longer attract the best candidates by increasing salaries, international recruiting provides a better outcome.
Recruiting internationally requires customized solutions. While the hiring process may be more complex than in the local market, using qualified, authorized professionals in this field simplifies and accelerates the process.
With a global network of recruiting partners and multidisciplinary teams of professionals, AURAY Sourcing, a subsidiary of Raymond Chabot Grant Thornton, has recognized expertise in talent acquisition, immigration and integration of foreign workers, enabling it to offer a turnkey solution tailored to its clients' needs.
Here is an overview of an international recruiting process when a company uses AURAY Sourcing's services:
Presentation of the international recruiting process;
Needs analysis and definition of recruitment strategies according to the company's situation;
Selection of candidates according to their skills and the eligibility criteria of current temporary immigration programs;
Complete management of the immigration process for the company and the candidate (labour market impact study, work permit, extension of status, etc.);
Greeting and integration of the candidate through an action plan.
Quality candidates
The selection of candidates is coordinated by international talent acquisition professionals. Based on interview templates and reports, candidates with superior ratings are recommended for further consideration. Each rating is based on an analysis of the resume as well as the entire application.
By leveraging this rigorous process, AURAY is able to offer its clients competent and motivated candidates to come and settle in Quebec and integrate into the culture and the environment. Every effort is made to promote their successful integration.
To find out more about our support services and solutions, contact an AURAY Sourcing expert for a free consultation.
Quebec SMEs Study
Entrepreneurial succession
Business Successions: The Importance of Setting up a Family Council
Clara Demers
Manager | Management consulting
When it comes to business transfers, setting up a family council can be a winning strategy for ensuring the sustainability of a business.
Over the next few years, many Quebec businesses will be transferred to buyers from within the family circle.
In some cases, it's also possible that external buyers will also be involved, but the fact remains the same: multigenerational management is an issue that family businesses must face.
Starting an entrepreneurial succession process is a long and complex project. In the context of a family succession, the stakes, emotions and feelings are put to the test. It's like airing problems and issues that are usually private.
Preserving the harmony thanks to a family council
The family council is a key structure when the family grows and the family-business relationship becomes more complex. It provides an opportunity for family members to express themselves. However, setting up a family council is not automatic.
It's important to understand the family history, ties and relationships between family members. When we undertake a business succession assignment, it's essential to have a human approach and a proper grasp of all aspects involved.
This is even more true in a family succession context. It's almost like interfering in people's private and professional lives; some discussions will be easy, but others will be more difficult and painful. The complexity of the case will determine whether or not to involve a family council. In complex family succession cases, a family council can be very useful for all parties involved.
What is seen in most cases is that when the future management team, which includes external members and others from within the family circle, meets, some things may be left unsaid. And if they are not addressed, these unspoken things can be detrimental to the proper functioning of the management team. That's where the family council may have a role to play.
When setting up the family council, it's important to define a broad framework and structure that includes all family members. It's also essential to identify a common goal. Achieving this goal requires active listening and honest participation by all.
The family council's mission is to preserve family harmony while ensuring the business's stability. To achieve this, everything depends on good communication between the participants.
The family council as a place of exchange
Our approach to the practice is very human; our desire is to satisfy everyone, and in order to achieve this, we must let everyone express themselves and hear them. We set up a family council in which we play the role of mediator. This council meets about twice a year and offers all family members the opportunity to share their opinions and resolve certain situations.
The family council is an ideal place to communicate, exchange and set policies and procedures concerning family members, such as hiring them in the organization.
Family council sessions are not family meetings; their purpose is to resolve situations and address concerns. In a family succession context, there is tension and disagreement. Our role is to guide these meetings, but to do so, all family members must be present.
Family councils are opportunities for everyone to express themselves and be heard. It's not about interfering in family life, but rather it's a window where everyone can speak and be heard.
What do the external buyers think?
This approach is very well received by external parties taking over, who encourage and respect this practice. It's also in their interest to put all the chances on their side to ensure the sustainability of the business. Moreover, the family council is not a decision-making forum, so this does not bother external buyers who are in favour of such an action. Instead, it helps preserve harmony.
Preparing the next generation
The family council also helps to raise awareness and prepare the future generation that will take over the business. By valuing members, they act on the family's behalf to preserve its heritage, which will have a positive impact on the company's sustainability.
For more information, feel free to contact our team.
Business Transfers: Avoid the Generational Shock
Avoiding Conflicts When Transferring a Family Business at a Fair Price
Demers
Clara Demers is your expert in management consulting at Raymond Chabot Grant Thornton. Contact her...
Pillar Two – OECD: Minimum Tax Proposal
Building on the Base Erosion and Profit Shifting (BEPS) initiative that culminated in the Multilateral Instrument (MLI), which has achieved fundamental changes to treaties, the Organisation for Economic Cooperation and Development's (OECD) Secretariat continues to pursue an in-depth and comprehensive international tax reform.
In the fall of 2019, the OECD's Secretariat issued a consultation document on digital taxation ("Pillar 1"). This document proposed new taxation rules to ensure that digital businesses pay tax in the jurisdictions in which they operate even if they do not have a traditional physical presence (nexus or a permanent establishment).
In November2019, the OECD Secretariat issued the Global Anti-Base Erosion Proposal (GloBe") – Pillar 2 document in which it outlined its proposals to further reform international taxation. As discussed below, the proposals are far-reaching, and the OECD has received over 3,000 pages of feedback from various stakeholders.
Pillar Two's objective is to implement a worldwide minimum income tax system and to ensure that there is also a minimum amount of cash tax is paid by multinationals (MNEs). At this time, the Secretariat has not indicated an income threshold; hence, it could apply to larger MNEs (for example those that are subject to transfer pricing country-by-country (CbC) rules because their sales are greater than €750 million) and to smaller entities. Also, the Pillar Two proposal has not specified what the minimum target income tax rate should be.
Components of Pillar Two – GloBE
The four components of the GloBE are:
An income inclusion rule to allow a jurisdiction to tax the income of a foreign branch or a controlled foreign corporation (CFC) if that income is taxed at an effective rate that is below the minimum rate;
An undertaxed payments rule to deny a deduction or impose a withholding tax on payments to a related party if that payment is taxed at an effective rate that is below the minimum rate;
A switch-over rule to support the income inclusion rule that would introduce a treaty provision that would allow a switch from an exemption to a credit method if income of a permanent establishment (PE) is taxed at an effective rate that is below the minimum rate. This rule could also apply to immoveable properties that are not part of a PE;
A subject to tax rule to support the undertaxed payment rule by subjecting payments that are taxed at a rate below the minimum rate subject to withholding tax and/or by denying the tax treaties' benefits.
There is a significant overlap between the four components of GloBE and it is far from clear how they will interact with each other or whether countries will be provided a choice as to the means to be used to achieve the Pillar Two objective of establishing a minimum effective tax rate.
Tax base and consolidated financial statements
The GloBE suggests that consolidated financial statements should be used to determine the tax base. The use of consolidated financial statement raises a number of issues, such as:
The choice of Generally Accepted Accounting Principles (GAAP) to be used (US, Japanese, International Financial Reporting Standards or local GAAP);
The impact of items denominated in foreign currencies on the Currency Translation Account (CTA);
The taxation of foreign exchange operations and the choice of currency for the payment of taxes;
The impact of permanent and temporary differences;
The appropriateness of changes to the tax base as a result of accounting principle changes;
The ability to audit consolidated financial statements by local taxation authorities;
The ability to standardize tax rules – for example to take into account the diversity of tax treatment for the deductibility of stock-based compensation, the deductibility of interest expense, etc.
Interaction between Pillar One and Pillar Two
The interaction between Pillar One and Pillar Two proposals is unclear. Presumably, Pillar One on digital taxation would apply to a MNE before Pillar Two applies. Therefore, it would seem logical that any taxes paid as a result of the application of Pillar One would be taken into account in computing the minimum taxes paid on income. However, the interaction and the interdependency of the two Pillars need clarification.
Another critical element that has not been addressed is to determine how and where the tax would be collected according to the organisational structure of the company. We believe that the GloBE proposal should be applied at the ultimate parent level. For example, A owns B and B owns C. A would apply the GloBE provisions to the income generated by B and by C. And, as long as A applies the GloBE proposal to the income generated by B and by C, B would not apply the provisions to the income generated by C. However, the proposal could also be interpreted as being applicable at each level in the organisational structure where a branch or a subsidiary is controlled by a member of the group. The determination of which legal entity or entities in the group are within the scope of the proposal is another critical issue that needs to be addressed. A bottoms-up approach toward taxation at each level in the organisational structure would be immensely complex and time consuming for taxpayers.
Lastly, the interaction with a particular jurisdiction's CFC rules must be taken into account, otherwise, double or triple taxation could arise.
Too soon for GloBE?
As noted above, BEPS has introduced important changes to tax systems within the OECD. As a result, significant measures to protect countries' tax base have recently been introduced in various countries including the following:
Interest deductibility rules (generally based on a percentage of EBITDA – earnings before interest, taxes, depreciation and amortization);
CFC legislation that should contribute to achieve a minimum taxation rate if it is properly implemented;
Anti-hybrid legislation that eliminates tax arbitrage obtained from exploiting various tax classifications by the countries;
Tightening of rules to limit tax benefits that may be obtained with regard to intellectual property;
The introduction of a principal purpose test in tax treaties which will greatly limit the ability to obtain lower withholding tax rates in the source jurisdiction if taxpayers do not have substantive economic presence in the country of residence via the MLI;
Modifications to transfer pricing guidelines (BEPS action items 8-10);
Tax treaty provisions regarding PE status (BEPS action 7).
We believe that the OECD should continue to monitor the effectiveness and efficiency of these recently introduced changes and should continue to study measures that reform international taxation with approaches similar to GloBE or Pillar One proposals.
If the enacted measures outlined above do not achieve the tax policy objectives of protecting national taxation bases and of having MNEs paying a minimum tax due to meaningful CFC legislation, the introduction of GloBE type measures should then be seen as a means to this end.
Torn world – is there sufficient consensus to implement international tax changes?
The Pillar One and the Pillar Two proposals can only be achieved if there is a consensus among jurisdictions – otherwise double taxation will result.
In early December, the US Treasury Secretary indicated that the US has "serious concerns" with respect to certain aspects of Pillar One (digital taxation) proposals that could constitute a mandatory departure from the arm's length principle and from the related nexus rules. The Secretary also announced that the US fully supports a GILTI-like Pillar Two proposal ("Global Intangible Low-Taxed Income" ) – perhaps by restricting the type of changes that the US is likely to accept in order to reach a consensus on reforming international taxation.
International taxation and digital taxation will continue to fuel discussions within the international community, including G20. For example, the Office of the US Trade Representatives (USTR) outlined a proposal on December 2 to impose additional duties of US$2.4 billion on French products (including champagne, cheese, cast-iron cookware) in response to the recently introduced French digital service tax.
For a more in-depth discussion of the issues raised by the GloBE proposals, please consult our detailed comments to the OECD.
Taxing the Digital Economy: New Proposal from the OECD


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De Gea a doubt for Champions League game against PSG
LONDON: Manchester United manager Ole Gunnar Solskjaer is unsure whether David de Gea will recover in time for Wednesday's Champions League game against Paris St Germain after the Spanish goalkeeper suffered a knee injury. De Gea banged his knee on the goalpost in his failed attempt to keep out Southampton midfielder James Ward-Prowse's free kick and was withdrawn at halftime in Sunday's 3-2 win at St Mary's. "Let's have a little check on (De Gea)," Solskjaer told Sky Sports. "Hopefully he will be ok for Wednesday but I'm not sure." De Gea was replaced by Dean Henderson, who has been given few opportunities to impress since returning from his loan spell at Sheffield United. "Dean played well. He is a keeper who is used to being vocal," Solskjaer said. "He wants to organise his team. He didn't have big saves to make but he was safe with his hands." United lead Champions League Group H with nine points from four matches.

redpajama_set_name: RedPajamaCommonCrawl


text:
Q: How to insert data into Firebase using Polymerfire (mutiple nodes + multiple paths) My use case is that I have an <iron-form> with a single <paper-textarea> field that accepts a string list of email addresses which I parse into an array, then I want to:

*

*Store the individual email addresses in my Firebase (for indexing and lookup purposes),

*at multiple locations (per data fan out technique),

*with a single write operation (because I don't want to make 100 API calls if the list is that long) and

*without overwriting any existing data.

Specifically, I want to start with State A, as follows:

State A

my-app
 |
 - emails
 |  |
 |  - email1@example,com
 |     |- old: "data"
 |  - email2@example,com
 |     |- old: "data"
 - users
    |
    - c0djhbQi6vc4YMB-fDgJ

And achieve State B as follows:

State B

my-app
 |
 - emails
 |  |
 |  - email1@example,com
 |     |- old: "data"
 |  - email2@example,com
 |     |- old: "data"
 |  - email3@example,com
 |     |- new: "data"
 |  - email4@example,com
 |     |- new: "data"
 - users
    |
    - c0djhbQi6vc4YMB-fDgJ
       |
       - emails
          |
          - email3@example,com
             |- new: "data"
          - email4@example,com
             |- new: "data"

Notice: The {old: "data"} is not overwritten.
Background
I seek to extend this SO question and answer.
There, we inserted a single node in a new location with three options:

*

*using firebase-query

*JS SDK

*using firebase-document
Now, I need to do the same type of insertion (without deletion or replacing old data) for multiple nodes (with a user defined, not autogenerated, key; i.e., keys are specific email addresses). I also need to use the data fan out technique to update multiple paths with a single write operation.
Similar to what's shown here.

https://firebase.google.com/docs/database/web/read-and-write#update_specific_fields

function writeNewPost(uid, username, picture, title, body) {
  // A post entry.
  var postData = {
    author: username,
    uid: uid,
    body: body,
    title: title,
    starCount: 0,
    authorPic: picture
  };

  // Get a key for a new Post.
  var newPostKey = firebase.database().ref().child('posts').push().key;
  // * * * * * * * * * * * * * * * *
  // THE ABOVE LINE NEEDS TO CHANGE TO SUPPORT USER-GENERATED KEYS SUCH AS EMAIL ADDRESSES
  // * * * * * * * * * * * * * * * *

  // Write the new post's data simultaneously in the posts list and the user's post list.
  var updates = {};
  updates['/posts/' + newPostKey] = postData;
  updates['/user-posts/' + uid + '/' + newPostKey] = postData;

  return firebase.database().ref().update(updates);
}

Also note, one of the comments mentions:

There's no reason newPostKey above couldn't be an email address...

The challenge is that I need to write multiple keys to multiple locations simultaneously in a single call.

A: The Firebase Realtime Database supports arbitrarily complex atomic deep updates (blog post). It works like so:

*

*You can update any arbitrarily deep path with a single .update() call

*The full path on the key side of your update map will be replaced, so you must address subkeys directly if you don't want to blow away the parent

*Paths are relative to your current ref

So let's take your example:
var update = {};

update['emails/email3@example,com'] = {new: 'data'};
update['emails/email4@example,com'] = {new: 'data'};
update['users/c0djhbQi6vc4YMB-fDgJ/emails/email3@example,com'] = {new: 'data'};
update['users/c0djhbQi6vc4YMB-fDgJ/emails/email4@example,com'] = {new: 'data'};

firebase.database().ref().update(update);

This will update all of the locations simultaneously. To make it dynamic, simply use string interpolation when constructing the keys.

redpajama_set_name: RedPajamaStackExchange


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Same Day Coverage Boosts ITN Source
A major TV news resource is now available from ITN with the launch of ITN Source News.
Its news agency business is selling on-the-day footage gathered by ITN to broadcasters and producers globally - a step forward from the previous archive service.
Previously known as ITN International, the business now forms part of footage sales arm ITN Source and offers multiple products to broadcasters around the world. The re-engineering of ITN Source from an archive to a footage syndication business creates a global licensing powerhouse proactively marketing ITN's award-winning journalism to the international broadcast and education markets, both key drivers in ITN Source's strategy.
It will offer clients high quality coverage in the form of live feeds, highlight clips and reporter packages from talented journalists on the UK's biggest free-to-air channels, ITV and Channel 4.
ITN Source News will also continue to provide extensive broadcast facilities throughout the UK for international clients.
As part of the launch, a new microsite also went live outlining the ITN Source News service and features interactive videos from some leading journalists including Julie Etchingham, Lindsey Hilsum and Geraint Vincent.
Asha Oberoi, Managing Director, ITN Source said: "The launch of ITN Source News is a key pillar in our growth strategy and enables us to build on our international growth which now accounts for over half of our business.
"ITN Source News gives global broadcasters access to our award-winning independent journalism, gathered daily in the UK and through our global bureaux network, in effect making ITN Source News an extension of their own newsrooms," he said.
With over one million hours of content, ITN Source is already the world's largest and most diverse collection of moving imagery spanning multiple content genres including news, drama, celebrity, comedy, music, wildlife, natural history and film.
As well as ITN content, ITN Source sells footage on behalf of a number of partners including Reuters, ITV, UTV, ANI, Channel 9 News (Australia), Fox News and Fox Movietone. The collection spans there centuries dating from 1896 to present day.
Visit the microsite:news.itnsource.com
(BMcC/GK)
RTS Announces TV Journalism Awards
Last night saw the Royal Television Society (RTS) present awards to the winners of the RTS Television Journalism Awards 2012/2013. The ceremony was ch
Nominations For RTS Television Journalism Awards 2018 Announced
The Royal Television Society (RTS) has announced the nominations for the RTS Television Journalism Awards 2018. The awards ceremony, sponsored by Gues
Nominations Announced For RTS Television Journalism Awards
The Royal Television Society (RTS) has announced the nominations for the RTS Television Journalism Awards 2013/2014. The awards, for news and current
RTS Announces Television Journalism Awards 2016
The Royal Television Society (RTS) has announced the nominations for the RTS Television Journalism Awards 2016. The awards, for news and current aff
Spring News Upgrades To AirBox Neo
Spring News has upgraded its playout system to a latest-generation AirBox Neo from PlayBox Technology, it has been announced. The news broadcaster is
Broadcasters & Post Production Facilities Digitising Legacy Tape Formats: Pt 5
The fifth, and final, in a series of articles by Pat Horridge of VET Training, covering the issues facing broadcasters & post houses needing to digiti
The fourth in a series of articles by Pat Horridge of VET Training covering the issues facing broadcasters & post houses needing to digitise legacy ta
The second in a series of articles by Pat Horridge of VET Training covering the issues facing broadcasters & post houses needing to digitise legacy ta
Broadcasters & Post Production Facilities Digitising Legacy Tape Formats
The first in a series of articles by Pat Horridge of VET Training covering the issues facing broadcasters and post houses needing to digitise legacy t
Broadcasters Sign Up For IABM Conference
IABM is to open its Annual International Business Conference to broadcasters and media organisations for a day later this year. The event takes place
ITN On Adds A Beat With Music News Service On YouTube
Following the success of ITN's showbiz channel on YouTube, ITN's multimedia division, ITN On, is launching two exciting new channels on the platform c
ITN 'Sources' New Top Names
One of the world's leading news and multimedia content companies has now appointed their most senior staff to ITN Source and ITN Consulting and to New
ITN Archive Refiled As ITN Source
ITN Archive, one of the world's largest and most comprehensive moving footage collections, has been rebranded in a makeover, as it becomes ITN Source.
Chinese Deal Boosts ITN Source
The Far East has continued to prove a lucrative market for ITN. ITN's footage sales business, ITN Source continued its expansion in China by announcin
Scrub Supplies Equipment For ITN Productions
Scrub, the Soho-based and post-focussed division of HHB Communications, has supplied a ProTools | S6 console and Genelec monitoring for a new audio su


text:
namespace WordList {
  public interface IWordListProgram {
    void Run();
  }
}

redpajama_set_name: RedPajamaGithub


text:
Adi, A. (April 2022) – Fake news debate. Faculty of History, University of Bucharest, Romania.
Adi, A. (March 2022) Corporate Activism. Greenwhich University, UK.
Adi, A. (March 2022) PR & Responsible persuasion. IULM, Italy.
Adi, A. (December, 2020) Women in PR: book review and lessons learned. LSPR. Jakarta, Indonesia.
Adi, A. (December, 2020) Future PRoof: Competences for a successful career. NUPSPA, Bucharest, Romania.
Adi, A. (June, 2020) Corporate activism and storytelling. IULM. Italy.
Adi, A. (April, 2019) Measurement and evaluation for public relations. School of Communication and Reputation (SCoRe), India.
Adi, A. (July 2014) Visiting Scholar and invited guest at the 8th Salzburg Academy on Media & Global Change. Global Media Seminar, Salzburg, Austria.
Adi, A. (April 2014) A series of lectures on public relations, research and digital media offered to BA, MA and PhD students at the National University of Political Studies and Public Administration, Bucharest, Romania.
Adi, A (March 2014) A series of lectures about digital humanities research methodologies to University of Missouri and University of Kansas staff, MA students and PhD researchers.
Adi, A. (February 2014) Managing social media: daily routine, measurement and tools. Guest lecture to Jai Hind College. Mumbai, India.
Adi, A. (February 2014) Managing social media: daily routine, measurement and tools. Guest lecture to Ethiraj Ladies College. Chennai, India.
Adi, A. (February 2014) Managing social media: daily routine, measurement and tools. Guest lecture to the British Council. Chennai, India.
Adi, A. (March 2013) Principles of Communication in a 24/7 Connected World. Guest lecture to Master's students of Beijing Technology and Business University, Beijing, China.
Adi, A. (March 2013) Digital Media Research. Online live video guest lecture to William Allen White School of Journalism and Mass Communication, The University of Kansas, Lawrence, Kansas, USA.
Adi, A. (February 2013) Social Media for Entertainment Companies. Guest lecture to students of Whistling Woods Institute, Mumbai, India.
Adi, A. (November 2012) Social Media for Public Relations – from strategy to measurement. Online live video guest lecture to students of Lessius Mechelen, Mechelen, Belgium.
Adi, A. (November 2012) Social media for internal communications. Online live video guest lectures to masters' students of Jonkoping University, Jonkoping, Sweden.
Adi, A. (March 2012) Business Promotion and Social Media. Guest Lecture to MA students. Tehnici de Promovare in Afaceri (Business Promotion Techniques). SNSPA-FCRP, Bucharest, Romania.
Adi, A. (November 2010) Social Media for Libraries. Workshop on Social Media Strategy and Policy for UWSÂ Library. Paisley, UK.
Adi, A. (November 2010) Social Media in the Classroom. Training Session to UWS. Paisley, UK.
Adi, A. (November 2010) Social Media Tools for Research. Training Session to UWS. Paisley, UK.
Adi, A. (November 2010) Popularity 2.0. Guest Lecture to UWS Contemporary Screen Acting class. Ayr, UK.
Adi, A. (October 2010) Communication 2.0 – a recipe for getting noticed online for all the good reasons. Guest Lecture to Lessius Mechelen, Belgium.
Adi. A. (October 2010) Social Media for PR2.0 – objectives, results, measurement -. Guest Lecture to HoWest Kortrijk, Belgium.
Adi, A. (June 2010) Social media in cross-cultural communication. Guest Lecture to Missouri School of Journalism, University of Missouri-Columbia, USA.
Adi, A. (June 2010) Modern tools to supplement traditional research methods. Brown Bag Lecture at Missouri School of Journalism, University of Missouri-Columbia, USA.
Adi, A. (April 2010) Aspects of Olympic Media. Guest Lecture to Glasgow Caledonian University, UK.
Adi, A. (April 2010) New Media for Research. Researching New Media. Guest Lecture to Glasgow Calendonian University staff, UK.
Adi, A. (April 2010) Romania: before and after the European Union. Online live video guest lecture given to Food and Agricultural Policy Research Institute at the University of Missouri-Columbia, Columbia, Missouri, USA.
Adi, A. (April 2010) Getting social. Guest Lecture to exchange students of the University of Missouri-Columbia in London.
Adi, A. (December 2009) Music 2.0. Guest Lecture to University of the West of Scotland, Ayr, UK.
Adi, A. (December 2009) Introduction to Olympic Marketing. Guest Lecture to University of the West of Scotland, Hamilton, UK.
Adi, A. (November 2009) (Social) Public Relations. Guest Lecture to De Hogeschool West-Vlaanderen, Kortrijk, Belgium.
Adi, A. (November 2009) The importance of experimentation with new media as preparation for the world after school. Guest Lecture (mix method – online and in class) to Katholieke Hogeschool Mechelen, Mechelen, Belgium.
Adi, A. (November 2009) Online Research Tools, Online live video guest lecture to William Allen White School of Journalism and Mass Communication, The University of Kansas, Lawrence, Kansas, USA.
Adi, A. (September 2009) The New Colors of Olympic Media, Online live video guest lecture to the Communication Department of Florida Southern University, Lakeland, Florida, USA.
Adi, A (April 2009) Post-EU integration Romania. Online live video guest lecture given to Food and Agricultural Policy Research Institute at the University of Missouri-Columbia, Columbia, Missouri, USA.
Adi, A. (March 2009) Radio Advertising and Web 2.0. Guest lecture to the Faculty of Business and Creative Media at the University of the West of Scotland, Ayr, UK.
Adi, A. (March 2009) Web 2.0 @ your service. Guest lecture to the Faculty of Business and Creative Media at the University of the West of Scotland, Ayr, UK.
Adi, A (March 2009) Freelancing 2.0. Guest lecture to Missouri School of Journalism London programme students.
Adi, A. (January 2009) New Media and Creative Industries – then and now -, Online live video guest lecture to William Allen White School of Journalism and Mass Communication, The University of Kansas, Lawrence, Kansas, USA.
Twitter tools for journalism and strategic communication students « Ana ADI
[…] Guest lectures […]


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St Paul, (Chichester, St Paul)
Anglican.
A Church Near You (Church of England site for this church).
Churchside, Chichester, West Sussex.
IGI Batch: C070201 (1845 ~ 1875).
There are no marriages in the OPC database.
The old Roughwood Churches Album has images and notes about this church.
Built: 1836.
Style: Early English of flint with stone dressings.
Current use: Worship.
West tower reduced to first stage in 1953 following structural failure.
The church of ST. PAUL in the Broyle Road was built of flint with stone dressings and slate roof in 1836, in the 13th-century style. It consists of a large rectangular nave with chancel recess and a gallery at the west end. At the western extremity is a tower of three stages, beneath which is the porch; there is also an entrance in the south wall.
The tower contains a bell by Thomas Mears, 1836.
The plate consists of a modern chalice, paten and flagon of silver and a Sheffield plate cruet.
From: 'Chichester: Churches (Anglican)', A History of the County of Sussex: Volume 3 (1935), pp. 160-164. URL: http://www.british-history.ac.uk/report.aspx?compid=41675. Date accessed: Wednesday, October 10, 2007..


Tasks were first introduced to OpenMP in version 3.0. For an overview of the basic functionality of tasks see The Introduction to OpenMP Tasks. Since then additional mechanisms have been added to more effectively create and synchronize tasks. In OpenMP 4.0, the depend clause and the taskgroup construct were introduced, and in 4.5 taskloops were introduced. Additional material on tasking may be found in the tutorial materials Programming Irregular Applications with OpenMP: A Hands-on Introduction.
The depend clause takes a type followed by a variable or list of variables.
IN dependencies will make a task dependent on the last task that used the same variable as an out (or inout) dependency.
OUT dependencies will make a task dependent on the last task that used the same variable as an in, out (or inout) dependency.
INOUT dependencues are the same as an out dependency, they are only used for readability.
These constraints establish an order of tasks and only between sibling tasks. There is no data movement or synchronization with respect to external accesses of the data. Only a synchronization of memory accesses between dependent tasks is established (there is no need for a flush).
The following is a simple example to show how to build a series of task dependencies with the depend clause.
The example also notes that the function assumes BS divides evenly into N, and i, j, k, A, B, C are firstprivate by default, but since A, B and C are just pointers, they all refer to the same data.
Additionally this example uses array sections in the dependencies. OpenMP doesn't allow overlapping regions of memory to be used as dependencies. The runtime will not check these array sections to see if they overlap, it will only use the address of the beginning of the array section.
A taskgroup is similar in purpose to taskwait, but in addition to waiting on the child tasks (the tasks the current task directly spawned), it waits on all descendant tasks created in the code block that follows it. The code below demonstrates the basic syntax of a taskgroup.
In this example, the task or tasks in background_work() can continue executing until the end of the parallel region, while the task_spawning_function() task and all of it descendants will be waited on at the end of the taskgroup.
It has clauses from the for construct, as well as clauses from the task construct in order to fine tune performance. Additionally it has unique clauses: grainsize, num_tasks and nogroup. The grainsize and num_tasks clauses are used to specify how to break up the iterations, while nogroup is similar to nowait, removing the taskgroup-like behavior.
The taskloop simd construct is a combined construct, so it has similarities to the taskloop construct and the simd construct. The taskloop simd construct will split a loop up into tasks, and in addition to that, iterations within tasks will be combined as if the simd construct was used on them.


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Open Today! Sales: 9am-6pm | Call us at: 810-503-4321
About LaFontaine Ford of Flushing in Genesee County
The LaFontaine family's heritage selling cars dates back over 40 years. We are proud to say we are still family-owned and dedicated to bringing "The Family Deal" to communities all over Michigan.
LaFontaine Ford of Flushing joined LaFontaine Automotive Group in 2020. The LaFontaine family acquired this store from the Delehanty family that had previously owned the store for 70+ years and has continued on the family-owned tradition of delighting customers and giving back to the community.
"Genesee County has experienced significant growth over the past few years and has vibrant communities across the county," said Kelley LaFontaine, Vice President, LaFontaine Automotive Group. "With two dealerships in Genesee County, we are focused on continuing to foster lifelong relationships with residents and businesses alike, and with this location, we are able to increase our support and make a greater impact on those living and working in the surrounding communities."
We have the ability to conduct online sales and meet the new and pre-owned vehicle needs of our customers. Rest assured we have knowledgeable sales associates available to not only answer any questions you may have and guide you through the process, but bring the vehicle directly to your driveway or work. You can browse our website - to view our extensive inventory, personalize your payments and review financing options, all from the comfort of your home on our website - the Family Deal is just a click away.
Tue - Wed, Fri9:00 AM - 6:00 PM
Sat10:00 AM - 4:00 PM
Fri, SunClosed
Founded in 1980 by Michael Sr. and Maureen LaFontaine, the nationally-recognized LaFontaine Automotive Group now includes 51 retail franchises, 8 collision centers and 29 Michigan retail locations. The Group employs nearly 1,900 individuals. It's the ongoing mission of the LaFontaine family and passionate team members to personalize the automotive experience by building lifelong relationships that connect families and strengthen communities.
"We are extremely passionate and pour into our customers, local communities and employees," said Ryan LaFontaine, CEO, LaFontaine Automotive Group. "Our entire LaFontaine team takes great pride in delivering a best-in-class personalized customer experience, and that commitment has fueled our growth and the life-long relationships we've cultivated over the decades of doing business."
"We encourage our employees to become involved in their community, volunteering and working with organizations striving to make a positive impact," said Kelley LaFontaine, Vice President, LaFontaine Automotive Group. "Being a strong community supporter and partner has been a cornerstone of LaFontaine Automotive Group and something my mom, Maureen LaFontaine instilled in us all."
The combination of both the mission and core values provides the basic foundation of our promise … to treat every customer like they are members of our family. From sales, to service, body shop, to parts, LaFontaine Automotive Group is able to meet any customer's specific needs. Visit FamilyDeal.com for additional details.
View New Inventory View Pre-Owned Inventory Contact Us
Located in Flushing, MI
1510 Pierson Rd. - Flushing, MI 48433


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Welcome & What to Expect
Rev. Dr. J. Lee Hill, Jr.
Dr. Hill's Sermons
Dr. Hill's Writings
Morning Worship Bulletins and Worship Times
Listen to Recent Sermons
Jazz Vespers: A Unique Worship Experience
Baptism & Holy Communion
Social Justice Ministry
Stewardship and Missions
Weddings and Facility Usage
Christian Fellowship Congregational church
Progressive | Inclusive | Bible-Based
Rev. Dr. J. Lee Hill, Jr., Senior Pastor (he/him/his)
Dr. Hill has served as the Senior Pastor of Christian Fellowship Congregational Church (UCC) since 2010. He holds full denominational standing in both the Alliance of Baptists and the United Church of Christ. [read more...]
Randy K. Jones, Esq., Moderator (he/him/his)
Randy who after nearly three decades as an Assistant US Attorney and US Navy Judge Advocate, is an esteemed trial lawyer. Randy has been a member of Christian Fellowship UCC for more than 25 years, and has served as lay leader for the Southern California Nevada Conference and national leadership of the United Church of Christ. [read more...]
Frances Foster PhD, Vice Moderator (she/her/hers)
Frances Foster retired from Emory University as the Charles Howard Candler Professor of English and Women's Studies. Dr. Foster served as the chair of black studies, assistant dean at San Diego State University before relocating to Emory. She has been a member of the United Church of Christ for over twenty years and has served as moderator and ordained deacon. [read more...]
Rev. Richard Lawrence, Adjunct Minister (he/him/his)
The Reverend Richard Lawrence a newly published author and retired Methodist clergyman whose ministry is committed to social justice. Rev. Lawrence graduated from Albion College, and holds Masters Degree in social ethics from the University of Chicago. [read more...]
Min. Clovis Honoré, Adjunct Minister (he/him/his)
Minister Clovis Honore is a community leader, activist, writer, jazz lover and minister of the Gospel. He holds BA from San Diego State University, serves on the Board of the Alliance for African Assistance, and is a member of Alpha Phi Alpha Fraternity, Inc. His favorite scripture is Matthew 25:36-40. [read more...]
Min. Monica O. Bradley, Minister in Discernment (she/her/hers)
Monica Bradley is currently a Minister in Discernment within the Southern Association of the Southern California Nevada Conference of the United Church of Christ, and is a Master of Divinity student at Brite Divinity School. She has served in various capacities of church leadership, most recently on the Diaconate and Evangelism Board. Her interests are in the area of Evangelism, Worship, Black and other Liberatory Theologies. [read more...]
2020-21 Church Leadership,
Called and Elected Leadership 2020-21 [read more...]
Traditional Worship Service
Our Digital Worship Service begins at 11:00AM
Dr. Hill will be preaching
ZOOM Mtg ID: 840-1389-9775
A rebroadcast of the digital gathering will be available on the Christian Fellowship YouTube Channel, please subscribe and join us!
Tuesday Morning Contemplative Prayer
We invite you to join us for a Contemplative Prayer and Meditation Gathering each Tuesday Morning at 9:45AM (PDT).
Zoom Meeting ID: 826 6813 7038
Zoom Bible Study
Join us for an engaging Bible Study led by Dr. Hill at 6PM
Come join us and grow in God!
ZOOM Mtg ID: 235-745-8895
1601 Kelton Road
Secondary phone: 619.940.6828 (Pastor)
Email: info@christianfellowshipucc.org
Christian Fellowship United Church of Christ
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Offering relief from the lingering effects of shame, this tract adapted from the book Unashamed by Heather Nelson points to the gospel as the ultimate source of freedom and healing.
ANNA WEEPS over the phone with her best friend as she describes a marriage that feels hopeless and lifeless. No matter what she tries, her husband cannot seem to see her, care about her, or change the behavior that is destroying their marriage and their family.
Jake is alone. He assumed that by age thirty he would be well on his way to his dream of a successful career, marriage, and starting a family. Instead, Jake works an unmotivating job and can't seem to gain the courage to talk to the woman he admires from afar.
Even after losing significant weight, Lily still views herself as several sizes larger than she is and doesn't connect someone discussing"a thin woman" as describing her.
Can you relate to these scenarios and forms of shame? Perhaps your experiences have been different, but despite its manifestation, shame is something we all endure.
Shame is the feeling of "not good enough," according to our own standard or our perception of someone else's standard for us. It's what keeps us from being honest about our struggles, sins, and less-than-perfect moments. Whereas guilt is associated with actions, shame taints your entire identity.
At its core, shame is fear of weakness, failure, or unworthiness being unveiled for all to see. It commonly masquerades as embarrassment, and it shows up when you attempt something new, or when you're unsure of your place in a group.
The ultimate origin of shame is no less dark than the Accuser of our souls himself, Satan. The Evil One always wants us to doubt whether we belong to the kingdom, whether God loves us, and whether we are truly forgiven and free of our sin and others' sin against us.
How can we break the cycle of reacting to shame with more shame? In the "great shame exchange," Jesus took our shame and clothed us with joy.
The gospel—the good news of Jesus Christ—means that through Jesus's life, death on a cross, and resurrection from the grave, all of our shame is exchanged for honor, beauty, joy, comfort, justice, favor, and freedom.
This shame exchange is costly. It is very costly for Christ, but not for us. All it costs us is the humility of admitting we cannot cover our own shame. We receive honor; he took our shame. We are lavished with grace; he was stained with our sin. We receive salvation; he experienced damnation.
When Jesus cried, "It is finished" from the cross, he bore our sin, guilt, and shame, that we might know forgiveness, redemption, and freedom.
• Jesus comes to give honor instead of dishonor.
• Jesus clothes you with beauty, removing the ashes of shame you've worn for your sin or for the sinful atrocities committed against you.
• He comforts you as you mourn.
• Whether in this life or the one to come, he brings justice for the injustice you've suffered.
• Jesus brings favor instead of the vague cloud of constant disapproval.
Shame thrives in secrecy. But fighting against shame moves you out of your lonely bunker of one into vibrant community. It does so one brave conversation at a time. It does so one relationship at a time. It will not be smooth and seamless. Expect your initial attempts to be flawed and broken and bumpy.
The Bible is unique in its approach to community because it holds in tension both the ideal vision of people living in harmony with one another and the reality that our sin and brokenness will often disrupt this harmony. It allows for repair of the inevitable fissures that happen as we try to love one another perfectly with hearts that are imperfect.
Living in the reality of God's forgiveness of us requires a posture of forgiveness toward others. And when we receive forgiveness from others, it makes us grateful for God's forgiveness of us, and the cycle of redemption rolls along like the reassuring tide of the ocean's waves.
The battle against shame is definitively won through the gospel of Jesus and his victory over sin and death—the freedom that follows Christ's victory arrives through something as simple and as hard as faith.
This type of faith agrees you cannot rescue yourself from your shame, that your attempts to clothe yourself have been as futile as the fig-leaf loin cloths our first parents in Adam and Eve crafted. It's a faith that addresses the complication of shame mingled with guilt. This faith gives you an underlying confidence that your sin has truly been atoned for and taken away by a dying-now-resurrected Savior.
By faith, we know that there will be no more mourning or tears or death in the life to come. We look back to the Garden of Eden to see that there was no shame before sin.
Unashamed. It's where we began, and it's our destiny as the redeemed ones in Christ. The Christian's ultimate hope for shame is that we will be clothed in the honor of Jesus Christ when we stand before God in all his glory.
Focusing on this sure and true shame-free destiny gives us hope to keep going—to keep battling shame's dark lies, to enlist others into our journeys with us, and to seek to make our church communities a small though imperfect taste of the life to come.


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Candidates will be required to write an essay on a specific topic. The choice of subjects will be given. They will be expected to keep closely to the subject of the essay to arrange their ideas in orderly fashion, and to write concisely. Credit will be given for effective and exact expression. English Comprehension & English Precis will be to test the English language Comprehension and English précis writing skills (at 10th standard level).
Effects of globalization on Indian society.
Important Geophysical phenomena such as earthquakes, Tsunami, Volcanic activity, cyclone etc., geographical features and their location- changes in critical geographical features (including waterbodies and ice-caps) and in flora and fauna and the effects of such changes.
Comparison of the Indian constitutional scheme with that of other countries.
Government policies and interventions for development in various sectors and issues arising out of their design and implementation. Development processes and the development industry- the role of NGOs, SHGs, various groups and associations, donors, charities, institutional and other stakeholders.
Bilateral, regional and global groupings and agreements involving India and/or affecting India's interests.
Ethics, Integrity, and Aptitude This paper will include questions to test the candidates' attitude and approach to issues relating to integrity, probity in public life and his problem solving approach to various issues and conflicts faced by him in dealing with society. Questions may utilise the case study approach to determine these aspects. The following broad are as will be covered.


Simpson Grierson chairman and a corporate partner, Kevin Jaffe, says responsiveness is the key to his overwhelming success as a lawyer.
Jaffe, who began with the firm as a graduate in 1986, moved on a year later, with the support and financial backing of Simpson Grierson, to Oxford University to study for a post graduate law degree, along with 40 other UK and international students.
After Oxford, he spent time travelling and then working in Perth before returning late in 1989 to Simpson Grierson. He became a partner in 1993, specialising in the corporate area.
"I have always enjoyed dealing with clients, which is a pretty essential starting point," he tells NZ Lawyer. "Building strong client relationships takes time. I have always tried to come to grips as soon as possible with what the client needs from me to take things forward. If someone is coming to me it is generally not an easy issue to solve, but finding immediate ways to progress towards a solution is important. Responsiveness and reliability are critical to becoming a trusted advisor.
Jaffe says balancing his duties as the firm's chairman with providing advice to his own clients is simply a matter of ensuring he's available at all times.
Jaffe's practice focuses heavily on M&A transactions and he says there's been a notable increase in this sort of work over the past 12 months.
As the chairman of a large firm, Jaffe says the biggest challenge continues to be the changing face of client needs.
Maintaining diversity within the firm's ranks is another key priority for Simpson Grierson, according to Jaffe.
Outside of work, Jaffe enjoys supporting his wife and daughter in their equestrian activities.
by Pamela Jefferies 12/06/2014 2:29:27 p.m.
Simpson Grierson and Diversity. I was the first practice manager of Simpson Grierson (formerly accountant Simpson Coates and Clapshaw). I was appointed to the Equal Opportunities Tribunal 78 -88 and managed that commitment with the support of the firm. The commitment to non discrimination and diversity has been there from the foundation of the firm. The experience I had there enabled me to become Chief Human Rights Commissioner 94-2000 for which I am still greatful. Well done Kevin!!


Today's fast-growing impact investing market is expected to top $300 billion by 2020. But back in 1983, when MacArthur made its first program-related investment (PRI), the practice we now call impact investing was little more than a hopeful experiment, aiming to fuel social and environmental gains. No one really knew if it could make a significant difference.
More than 30 years have since passed. Over that time, MacArthur's impact investing team has put more than $500 million to work in support of 240+ impact investments. By using our capital flexibly and taking unusual risk, we have helped those we support to unlock substantial flows of additional, more traditional investment – leverage totaling in the billions over the years. It's thrilled us to see how many of the organizations we have financed have grown and thrived, delivering financial services, affordable housing, and many other benefits to tens of thousands of people in communities across the U.S. and beyond. Our experiment has yielded big dividends, making the kind of difference we hoped to achieve.
Looking back, four key lessons emerge from this long experience – lessons that continue to inform our work today as we develop new strategies to bridge tough capital gaps, extend our reach, and accelerate promising opportunities for progress and change.
Take early risk to foster innovation. MacArthur's very first impact investment supported ShoreBank, an unconventional bank whose work inspired and informed today's thriving field of community development finance. An investment we made in 2013 helped establish the nation's first and only nonprofit-sponsored real estate investment trust. And an investment made last year is enabling MyStrongHome to pioneer a new approach to fortifying hurricane-prone homes across the South.
Invest in intermediaries to multiply impact. MacArthur impact investments helped organizations like Self-Help, Trust for Public Land, National Housing Services, and others build lasting infrastructure to attract and blend disparate public and private resources, enabling them to tackle tough problems in an expert manner.
Collaborate and partner to reach scale. For example, from 2007-2017 MacArthur partnered with Wells Fargo, Opportunity Finance Network and others to invest $75 million in two dozen innovative community development financial institutions pioneering new programs, expanding their footprints, modernizing their tools, and increasing their impact.
Complement investments with grants to unlock systems change. MacArthur's Window of Opportunity initiative used impact investments and grants totaling $187 million to help build a stronger field of mission-driven real estate developers, aided by more information about the nation's supply of affordable rental housing and public policies that better support efforts to preserve and improve the existing supply of this housing.
These key lessons collectively shaped our most ambitious impact investment to date. In 2016 we launched Benefit Chicago, an innovative collaborationwith Calvert Impact Capital and the Chicago Community Trust. The aim is to mobilize $100 million for investments in Chicago-area nonprofits and social enterprises, and this is being implemented through an intermediary positioned to provide capital for early stage risk-taking among Chicago-area nonprofits, social enterprises and local intermediaries. Benefit Chicago also serves as an agent for systems change, deploying a transformative model for co-investment that attracts new investors to this work, while helping spark and inform similar models of place-based impact investing nationwide.
Taking stock of MacArthur's impact investing over the years, we know we can build bridges between investors looking for high-impact opportunities and organizations tackling the most difficult global problems. The challenges we face might be greater than ever. But, so too are the opportunities. We will continue to be creative and bold in order to meet them.
Since 1983, MacArthur has committed a total of $517 million to 242 impact investments.


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Midland Lee grad Davis provides spark for Abilene Christian in reserve quarterback role
There might have been times last year when fans and defenses both might have thought when Abilene Christian brought Sema'J Davis in at quarterback, it was just a gimmick.
But the Midland Lee sophomore has been anything but a gimmick this season – just ask Houston Baptist and Nicholls.
Davis, who ran for 158 yards on 29 carries last season as the team's No. 2 quarterback, nearly matched that in the Wildcats' 45-20 victory over HBU on Oct. 12 at Wildcat Stadium. He ran for 148 yards on 11 carries, including his first collegiate TD on a 75-yard run on the first play from scrimmage to start the second half – giving ACU a 28-6 lead.
Two weeks later, Davis proved it was no fluke, running for 146 yards and two TDs in a 37-31 overtime victory over defending Southland Conference co-champion Nicholls in Thibodaux, Louisiana.
So far this season, Davis has run for 514 yards and three TDs on 65 carries – good for 7.9-yards per carry. He is second on the team in rushing behind senior running back Tracy James (153-751, 14 TDs).
"I'm just more confident," Davis said about his improvement from last season. "Last year, it was my first year. I wouldn't say I was tense, but there was the sense of being nervous out there. Right now, I'm just playing ball. I've been doing this since I was young, so it feels good to go out there."
Davis and the Wildcats (5-4 overall, 4-3 conference) will hit the field again Saturday against Sam Houston State (5-4, 4-2) in a conference game at Wildcat Stadium.
Mixing it up at QB
When ACU brings Davis in during a drive, it's usually to run the option and offer a change of pace from starting quarterback Luke Anthony, a pocket passer who doesn't like to run much.
"I think the thing that's really impressed me is his understanding of the option game – numbers in the box and on the perimeter," ACU coach Adam Dorrel said of Davis. "He's really good with his ball mechanics. So, it's hard to tell if he has the ball or if he's given it to the running back."
Dorrel has seen a lot of growth and maturity from Davis this season, which has made even more dangerous at quarterback – or wherever he lines up.
"We've lined him up in the backfield," Dorrel said. "He's played all three receiver positions. He really developed himself into a weapon on our offense. We're just extremely proud of him."
Added dimension
Davis proved he's more than just a runner at quarterback. He made his first start at Lamar on Oct. 5, while Anthony sat out under concussion protocol. Davis completed 18 of 26 passes and his first two collegiate TD passes, while also running for 61 yards.
His second TD pass of the game, a 5-yarder to James, gave the Wildcats a 24-17 lead in the final seconds of the third quarter. Lamar, however, rallied to win the game. Davis, though, didn't throw an interception and gave the Wildcats a chance to win the game.
"It shocked most people how good he actually did passing-wise," James said. "We all knew what he could do run-wise, but what he did passing was great for him and us."
Davis was thrilled to get a shot as a starting quarterback, but he wasn't happy with the outcome.
"We didn't come out with a win, but I feel like I showed I can be an overall quarterback," Davis said. "The spot I'm in right now (as the No. 2 quarterback), I'm OK with that. All I want to do is win. I love to win. If that's where I need to be for us to win games, then that's where I'm going to be."
Davis, who was 2 of 4 for 31 yards passing last season, has completed 23 of 36 passes for 222 yards in his young ACU career thus far. He also had three catches for 12 yards last season.
"These coaches, they believe in me as an all-around quarterback," Davis said. "I feel like I've proven that in a couple of games, but I'm still developing as a passer."
Davis said Anthony has helped him progress as a passer.
"Honestly, being behind Luke right now, out here on the practice field, helps me become an overall quarterback," Davis said. "He's a pocket passer. He's very accurate. It's awesome to watch him. After practice, we work on things. I just learn a lot from him."
A week after his first start at Lamar, Davis had the breakout game running the ball against HBU in his usual reserve role.
"A lot of credit goes to those guys up front," Davis said of the ACU offensive line. "I really get all the glory, but if it wasn't for them, man, I wouldn't be able to do what I do. They make great blocks. The receivers, they block great downfield."
James, though, loves what Davis brings to the team as a fellow runner. The two, combined with running back Tyrese White, have combined for 1,501 yards and 18 TDs rushing this season.
"Sema'J is a phenomenal runner," James said. "He can do things most quarterbacks can't do. He can make people miss like it's nothing. It's a good addition to what we need with me, him and Tyrees. It helps a lot."
Davis came up big in a must-win game against Nicholls. His second rushing TD in the game, a 4-yard run late in the third quarter, gave ACU a 31-21 lead. The Wildcats ended up winning in overtime to win their third straight game and keep their playoff hopes alive.
"If you're going to beat a team like that on the road that hasn't lost a conference home game since 2016, you have to have somebody spark you, and he certainly did that," Dorrel said. "Again, when you go from what he's doing to our other offense, it's difficult to prepare for it. You have to figure out how much you're going to prepare for the option side of it. We had the bye week (last week), so we've got a lot of new wrinkles for Saturday."


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Final rankings: The seven Senate seats most likely to flip
by: Al Weaver
Posted: Nov 5, 2022 / 05:54 AM EDT
Updated: Nov 5, 2022 / 05:02 PM EDT
Voters head to the polls in a matter of days and only one thing is for certain: The battle for the Senate is anyone's ballgame as both sides look to sprint through the finish line with the majority at stake.
The political winds are firmly at the backs of Republicans, but Democrats are continuing to count on a number of incumbent senators, buoyed by big money fundraising operations, to keep hold of the upper chamber.
The late stages of the race have also brought some high-wattage politicos out to play as commanders in chief, past and present, are appearing in states across the board with the hope of driving voters to the ballot box.
After a hectic week of campaigning and for the final time this season, here's a look at the seven Senate seats most likely to flip next week:
If Republicans are going to retake the Senate, a key first step would be to deny Sen. Catherine Cortez Masto (D-Nev.) in her reelection bid against former state Attorney General Adam Laxalt (R).
For months, the fight for the Battle Born State has been close, and that hasn't changed. But some surveys in the past week have shown Laxalt opening up an advantage over the incumbent Democrat, headlined by an Emerson College-The Hill poll showing the Republican up by 5 percentage points.
Those numbers have Republicans feeling perhaps more confident about Nevada than any other battleground.
Nevertheless, Democrats still believe a Cortez Masto win is well within reach.
"It's going to be really close. Really, really tight. I think there's some reason for optimism in early voting numbers," said one Democratic operative with Nevada ties, noting this is the first midterm contest where universal mail-in voting has been employed in the state.
"The steady drumbeat of grassroots events [and] surrogates coming into Nevada have helped draw a lot of interest," the operative continued, referring to former President Obama's visit to Las Vegas on Tuesday. "There's still cautious optimism that we can grind out a win. … This race is nowhere near done."
A win for Laxalt would likely mean a big night for the GOP in the state, as Republican gubernatorial nominee Joe Lombardo is running close polling-wise in his push to unseat Nevada Gov. Steve Sisolak (D).
Pennsylvania Lt. Gov. John Fetterman, Democratic candidate for U.S. Senate, Oct. 8, 2022, in York, Pa., left, and Mehmet Oz, Republican candidate for U.S. Senate (AP Photo/Matt Rourke, File)
Republican Mehmet Oz has closed the gap between him and Lt. Gov. John Fetterman (D), but the contest remains a close call as the hourglass winds down on election season.
The situation has changed completely for Fetterman in recent months. After leading or being tied in survey after survey dating back to the May primary, multiple recent polls now show him behind his Republican challenger. Accordingly, the RealClearPolitics average of polls for the first time on Thursday has the former television doctor ahead.
The latest developments come a little more than a week after the campaign's lone debate proved difficult for Fetterman, who struggled to string together words and sentences due to an auditory processing issue caused by the stroke he suffered in May.
But political prognosticators caution that this is still anyone's race.
"It's close. There's overwhelming evidence it's quite close. Anybody who's telling you they can clearly see this has broken one way or another, they're probably exaggerating. … A lot of currents are pushing up against one another," said Chris Borick, a political science professor at Muhlenberg College.
The nip-tuck nature of the race has brought heavyweights on both sides to the state in the final days. Oz campaigned alongside former President Trump in Latrobe, Pa., on Saturday, while President Biden and Obama stumped for Fetterman in Philadelphia (in addition to an Obama appearance in Pittsburgh).
While Republicans feel good about Oz's chances, the governor's race — featuring state Attorney General Josh Shapiro (D) and state Sen. Doug Mastriano (R) — could threaten the GOP nominee's chances. Shapiro is the heavy favorite, and if his margin of victory over Mastriano reaches double digits, that could spell trouble for Oz.
"He's been a terrible candidate," said Rob Gleason, the former chairman of the Republican Party of Pennsylvania, about Mastriano. "He can't raise any money. If he gets 40 percent, that's a victory for Trump."
Sen. Raphael Warnock, D-Ga., left, and Republican Senate candidate Herschel Walker (AP Photo)
The nation's preeminent toss-up contest on the 2022 map is doing exactly what everyone thought it would: giving both sides agita, especially over the possibility that a winner in the race — and of overall Senate control — might not be ultimately known until early December.
The race between Sen. Raphael Warnock (D-Ga.) and Republican Herschel Walker is airtight with days to go. According to the latest RealClearPolitics average of surveys, Walker leads by less than half a percentage point over Warnock.
However, operatives on both sides of the aisle are expecting that Tuesday will not be the final word on the matter, with a runoff slated for Dec. 6 the most likely scenario. If that takes place, all bets are off.
"A whole new ballgame," one GOP operative involved in Senate races told The Hill. "Where the Senate majority sits at the time is another factor. Really hard to predict with any real certainty what the shape of that runoff might look like."
Another complicating factor for Republicans is that Gov. Brian Kemp (R) is likely to win handily over Democrat Stacey Abrams on Tuesday, providing needed coattails for Walker in the Atlanta suburbs. In a runoff, though, Kemp wouldn't be on the ballot, making things thornier for the former University of Georgia star running back.
However, national Democrats are indicating that the race continues to give them headaches.
"The state where we're going downhill is Georgia," Senate Majority Leader Charles Schumer (D-N.Y.) told President Biden on the tarmac in Syracuse, N.Y., on Oct. 27. "It's hard to believe that they will go for Herschel Walker."
If there's a Republican wave on Tuesday and the party secures Democratic-held seats beyond those in Nevada and Georgia, look for New Hampshire to be next in line.
Republicans have played footsie with the Granite State in recent months as they have wondered whether Sen. Maggie Hassan (D-N.H.) could be defeated without what the party considered a top-tier recruit in the race, having missed out on convincing Gov. Chris Sununu (R) to launch a bid.
But Republican Don Bolduc has narrowed the gap against her.
The Senate Leadership Fund, a group run by allies of Senate Minority Leader Mitch McConnell (R-Ky.), spent $16 million in the state from early September until Oct. 24, when the group canceled nearly $6 million in ads and redirected it to Pennsylvania. This left the Senate GOP campaign arm and others to fill part of the gap.
In short, Republicans view Pennsylvania (along with Georgia and Nevada) as crucial, while New Hampshire would be the cherry on the sundae. For Democrats, it's a must-win, but one in which they remain confident.
"Everything points to a close outcome, but Hassan has always been leading this race, and she'll win on Tuesday. Granite Staters take their elections seriously and as Gov. Sununu said, Don Bolduc is 'conspiracy theorist' who simply can't pull together a winning coalition," one Democratic operative involved in Senate races said.
"If I'm wrong, we're in for a long night and a tough two years," the operative added.
According to the latest Emerson College survey, Hassan leads Bolduc by 4 percentage points. Crucially, she also leads with independent voters, taking 50 percent to only 40 percent for the GOP nominee.
For months, the question about the Arizona Senate race centered on how big a victory Sen. Mark Kelly (D-Ariz.) was going to score over Republican Blake Masters.
Now it's whether Kelly will simply win at all.
The change came after a late and hard charge by Masters and national Republicans that has put him within striking distance of defeating Kelly, who is still considered the best Democratic incumbent on the Senate map this cycle.
Masters has seen a number of things move in his direction over the past month. Most notably, the national environment and economic state of the country is buoying Republicans everywhere, and he is chief among them. In addition to Arizona being one of the top swing states on the map, meaning GOP voters were likely to start coming home closer to Election Day, Masters is also the main beneficiary of Republican Kari Lake's surge in the governor's race against state Secretary of State Katie Hobbs (D).
What matters for Masters and Republicans is the margin of Lake's potential victory. If it's narrow, advantage Kelly. But if it's sizable, look out.
"If Kari Lake wins by 4 [percentage points], then it's really hard for Masters not to win. But I'm not sure what she actually wins by," one GOP operative said.
Adding to the Masters momentum, Libertarian candidate Marc Victor dropped out early in the week and endorsed the GOP nominee, giving him a potential added boost. However, more than 1.3 million voters have returned their ballots as of Friday afternoon, limiting the potential impact of the maneuver.
Sen. Ron Johnson, R-Wis., left, and Democratic Senate candidate and challenger Mandela Barnes (AP Photo/Morry Gash)
Six years ago, Sen. Ron Johnson (R-Wis.) secured reelection by coming from behind in the final week of the race to nab what was considered an improbable victory.
The situation has changed drastically for the GOP this time around, however. Dating back to mid-September, the two-term incumbent Republican has led Lt. Gov. Mandela Barnes (D) or been tied in every single poll, allowing the party to breathe a little easier. The advantage is improbable to some in the party.
"I would have laughed," one Wisconsin-based GOP operative said. "Wisconsin's always been a toss-up state. It's always been close. Democrats set their sights on taking out Ron Johnson early in the cycle. … They emptied the tank and they went incredibly hard at him."
Still, Wisconsin remains seen as a battleground.
According to the latest RealClearPolitics average, Johnson leads Barnes by a 3.2-percentage point margin. Despite the polling lead, political pundits in the state are still expecting a tight race, just as most races have been in the Badger State dating back to that 2016 victory, which also saw Trump defeat Hillary Clinton.
"This is purely a toss-up race at this point," said Charles Franklin, the director of the Marquette Law School poll, which showed Johnson with a 2-percentage point lead — having led by 6 percentage points in the school's survey in early October. "If there was a little bit of a widening of the gap last time, there's now a tightening of the gap."
Ohio Democratic Senate candidate Rep. Tim Ryan, D-Ohio, left, and Republican candidate J.D. Vance (AP Photo/Paul Vernon)
Easily, the least likely of these seven seats to switch hands is in the Buckeye State, where Republican J.D. Vance holds a steady lead over Rep. Tim Ryan (D-Ohio), who is making a last-minute play for moderate GOP voters and independents to give him a shot on Tuesday.
According to the latest Emerson College survey, Vance leads Ryan by 8 percentage points (51 percent to 43 percent), with that gap having grown since October when Vance led by a single point (46 percent to 45 percent). The winner will replace Sen. Rob Portman (R-Ohio), who is retiring after two terms in office.
Vance has expanded his lead for a number of reasons, headlined by the national environment that's trending Republican and the darkening red hue Ohio has taken on over the past six years since Trump's 2016 victory. Simply, Ohio is not the swing state it was as recently as 2012 when Obama carried the state.
However, the impact of the Ohio race will likely be felt in other parts of the map. By the end of June, Vance had only $600,000 in cash on hand and he has, in total, only posted $6.9 million — a light amount for a Senate candidate, especially compared to the $44 million brought in by Ryan. That forced Senate Leadership Fund to engage in the race to the tune of $32 million to ensure he would be financially competitive, effectively taking away money that could have been potentially spent in Arizona or New Hampshire.