text:
using System;
using System.Collections.Concurrent;
using System.Collections.Generic;
using System.Linq;
using System.Threading;
using System.Threading.Tasks;
using Google.Apis.Requests;
using Google.Apis.YouTube.v3;
using YouTubeDataApiWrapper.RequestBuilders;
using YouTubeDataApiWrapper.Util;
using YouTubeDataApiWrapper.Util.GoogleApiExtensions;

namespace YouTubeDataApiWrapper.RequestServices
{
    /// <summary>
    /// A service that Manages the execution of multiple requests using Paged and Concurrent techniques.
    /// </summary>
    /// <typeparam name="TRequest">Type of the request from <see cref="Google.Apis.YouTube.v3"/></typeparam>
    /// <typeparam name="TResponse">Type of response object from <see cref="Google.Apis.YouTube.v3.Data"/></typeparam>
    /// <typeparam name="TResponseItem">Type of a single item that <see cref="TResponse"/> contains </typeparam>
    public class YoutubeListRequestService<TRequest, TResponse, TResponseItem>
        where TRequest : YouTubeBaseServiceRequest<TResponse>, IClientServiceRequest
        where TResponse : class, IDirectResponseSchema
        where TResponseItem : class, IDirectResponseSchema
    {
        public BaseListRequestBuilder<TRequest, TResponse> ListRequestBuilder { get; set; }

        //private readonly PageTokenGenerator _pageTokenGenerator = new PageTokenGenerator();

        public YoutubeListRequestService(BaseListRequestBuilder<TRequest, TResponse> listRequestBuilder)
        {
            ListRequestBuilder = listRequestBuilder;
        }

        /// <summary>
        /// Executes Requests in a standard paged manner.
        /// </summary>
        /// <param name="range"></param>
        /// <param name="cancellationToken"></param>
        /// <returns></returns>
        public async Task<IEnumerable<TResponseItem>> ExecutePagedAsync(RequestRange range,
            CancellationToken cancellationToken = default(CancellationToken))
        {
            var result = new List<TResponseItem>();
            var pageTokenGen = new PageTokenGenerator();

            ListRequestBuilder.MaxResults = range.MaxResultsPerPage;
            var nextPageToken = pageTokenGen.NumberToToken(range.StartIndex);
            while (nextPageToken != null && result.Count < range.NumberOfItems)
            {
                ListRequestBuilder.PageToken = nextPageToken;
                var response =
                    await ListRequestBuilder.CreateRequest().ExecuteAsync(cancellationToken).ConfigureAwait(false);
                var responseItems = response.GetResponseItems<TResponseItem>();

                result.AddRange(responseItems);
                nextPageToken = response.GetNextPageToken();
            }
            return result;
        }

        /// <summary>
        /// Gets All objects in the resource.
        /// </summary>
        /// <param name="cancellationToken"></param>
        /// <returns></returns>
        public async Task<IEnumerable<TResponseItem>> ExecutePagedGetAllAsync(CancellationToken cancellationToken = default(CancellationToken))
        {
            var range = new RequestRange(Int32.MaxValue);
            return await ExecutePagedAsync(range, cancellationToken).ConfigureAwait(false);
        }

        /// <summary>
        /// Executes a set of requests concurrently using <see cref="MultiRequest"/>
        /// </summary>
        /// <param name="range"></param>
        /// <param name="cancellationToken"></param>
        /// <returns></returns>
        public async Task<IEnumerable<TResponseItem>> ExecuteConcurrentAsync(PageTokenRequestRange range,
            CancellationToken cancellationToken = default(CancellationToken))
        {
            return
                await
                    CreateAndExecuteMultiRequest(range.PageTokens.GetEnumerator(), cancellationToken)
                        .ConfigureAwait(false);
        }

        /// <summary>
        /// Executes A set of requests as defined by <paramref name="range"></paramref>, concurrently using <see cref="MultiRequest"/>,
        /// initaly executes the first request to determine how many items are in the resource, then modifys the RequestRange acordingly.
        /// <remarks>
        /// if <see cref="range"/> defines a range larger than the total number of possible items range is modified so to remove unessary requests.
        /// </remarks>
        /// </summary>
        /// <param name="range"></param>
        /// <param name="cancellationToken"></param>
        /// <returns></returns>
        public async Task<IEnumerable<TResponseItem>> ExecuteConcurrentCheckExpectedAsync(PageTokenRequestRange range,
            CancellationToken cancellationToken = default(CancellationToken))
        {
            var pageTokens = range.PageTokens.GetEnumerator();

            ListRequestBuilder.MaxResults = range.MaxResultsPerPage;
            pageTokens.MoveNext();
            ListRequestBuilder.PageToken = pageTokens.Current.PageToken;

            var firstRequestResponse =
                (TResponse)
                    await ListRequestBuilder.CreateRequest().ExecuteAsync(cancellationToken).ConfigureAwait(false);
            var pageInfo = firstRequestResponse.GetPageInfo();
            var feedTotal = pageInfo.TotalResults;

            // If attempting to get more items than exist in the feed remove the unnecessary requests
            if (range.NumberOfItems > feedTotal)
            {
                range = new PageTokenRequestRange(range.StartIndex, feedTotal.Value, range.MaxResultsPerPage);
                pageTokens = range.PageTokens.GetEnumerator();
                pageTokens.MoveNext();
            }

            var items = await CreateAndExecuteMultiRequest(pageTokens, cancellationToken).ConfigureAwait(false);
            return firstRequestResponse.GetResponseItems<TResponseItem>().Concat(items);
        }

        /// <summary>
        /// Executes multiple requests relating to a single type of request, useful for when more than 50 items items will be requested.
        /// <example>
        /// Example: When requesting more than 50 videos using <see cref="VideosResource.ListRequest"/> <see cref="items"/> will be the ids for the videos and <see cref="parameterName"/> will be "Id", <see cref="VideosResource.ListRequest.Id"/>
        /// </example>
        /// </summary>
        /// <param name="items">The list of items to request</param>
        /// <param name="parameterName">name of request Property that the items are associated with</param>
        /// <param name="cancellationToken"></param>
        /// <exception cref="ArgumentException"></exception>
        /// <returns></returns>
        public async Task<IEnumerable<TResponseItem>> ExecuteConcurrentFromParameters(IEnumerable<string> items,
            string parameterName, CancellationToken cancellationToken = default(CancellationToken))
        {
            if (ListRequestBuilder.GetType().GetProperty(parameterName) == null)
                throw new ArgumentException(parameterName + " is not a valid parameterName for " + typeof(TRequest), nameof(parameterName));

            var results = new ConcurrentDictionary<int, IEnumerable<TResponseItem>>();
            var multiRequest = new MultiRequest() {RequiresAuth = true};

            var callback = new MultiRequest.OnResponse<TResponse>(
                (content, error, index, message) =>
                {
                    if (error == null)
                    {
                        results.TryAdd(index, content.GetResponseItems<TResponseItem>());
                    }
                });

            foreach (var value in items.Chunk(50).Select(chunk => string.Join(",", chunk))) //each 50 items as csv
            {
                ListRequestBuilder.GetType().GetProperty(parameterName).SetValue(ListRequestBuilder, value);
                multiRequest.Queue(ListRequestBuilder.CreateRequest(), callback);
            }

            await multiRequest.ExecuteAsync(cancellationToken).ConfigureAwait(false);

            return results.OrderBy(k => k.Key).SelectMany(x => x.Value);
        }

        /// <summary>
        /// Creates requests for each pageToken executes all in a <see cref="MultiRequest"/> then orders the result
        /// </summary>
        private async Task<IEnumerable<TResponseItem>> CreateAndExecuteMultiRequest(
            IEnumerator<PageTokenObject> pageTokens, CancellationToken cancellationToken = default(CancellationToken))
        {
            var results = new ConcurrentDictionary<int, IEnumerable<TResponseItem>>();
            var multiRequest = new MultiRequest() {RequiresAuth = true};

            var callback = new MultiRequest.OnResponse<TResponse>(
                (content, error, index, message) =>
                {
                    if (error == null)
                    {
                        results.TryAdd(index, content.GetResponseItems<TResponseItem>());
                    }
                    //TODO: allow user to access the error infomation
                });

            while (pageTokens.MoveNext())
            {
                this.ListRequestBuilder.PageToken = pageTokens.Current.PageToken;
                multiRequest.Queue(ListRequestBuilder.CreateRequest(), callback);
            }

            await multiRequest.ExecuteAsync(cancellationToken).ConfigureAwait(false);

            return results.OrderBy(k => k.Key).SelectMany(x => x.Value);
        }
    }
}

redpajama_set_name: RedPajamaGithub


I placed my order on Thursday afternoon and my products arrived on Friday morning. And to regional NSW, no less! Your service is the best I've ever encountered and I will recommend Office Toner to my friends. Thank you.


Lester Carter, Jr., long time noted pharmacist and local institution received an honorary doctoral degree at the Medical College of Wisconsin (MCW) commencement ceremony on May 15.
During his acceptance speech, Dr. Carter called on the graduating class to keep an open mind about herbal solutions, pointing out recent scientific evidence that diets high in certain dark green leafy vegetables can interact negatively with certain medications for high blood pressure.
The honor comes after a year that would have left most people down for the count. As a young man growing up in Omaha, Dr. Carter learned to box and said the lessons he learned in the ring gave him the confidence to pursue audacious dreams. Dreams which include becoming one of the first African Americans serving in combat as a medic on a Navy troop-landing ship during the Korean War and becoming the first black pharmacist at "the rich pharmacy in Omaha" that served the neighborhood where multi-billionaire Warren Buffet still lives.
Throughout his life when others sought to deny him a fair opportunity, he seized it, because of his proficiency, success developing alternative cures and attention to detail. Unfortunately for most of 2014, he was forced to apply that tenacious strength of character to keeping himself alive.
One Sunday morning early in that year, Dr. Carter, now 83 years old, awoke with such agonizing hip pain that his wife, Irene, had to call for an ambulance. Since his children had moved out 15 years ago, he and his wife lived above the store. Because the aisles in the store were so narrow, the Emergency Medical Technicians could not use a gurney and had to carry him out in a body bag. The rumor circulated through the neighborhood that he had died.
Instead he endured two hip replacement surgeries, surgery for colon cancer and for cataracts in both eyes. He also had surgery to fuse two vertebrae in his neck. During his year-long bout with health problems, Irene was diagnosed with lung cancer and died in October. Although he sold the store to Hayat Pharmacy in March 2014 and now lives in St. Francis with his daughter, in February he returned to work. He now works about 20 hours, four days a week for Hayat Pharmacy, the company to whom he sold his business.
Mr. Zaibak, the majority owner of Hayat Pharmacy, was born in Palestine. He has lived in the U.S. for 20 years and after working for CVS Pharmacy for 12 years, he opened his first pharmacy in Milwaukee at 3727 W. Wisconsin Ave., in August 2011. All six of his stores are located in the central city. After Mr. Zaibak bought Dr. Carter's Pharmacy, he moved the prescription part of the business to 1919 W. North Ave. The herbal supplements and over-the-counter medications continue to be sold at Dr. Carter's original location. They have even kept the store name.
Dr. Carter came to Milwaukee somewhat impulsively in 1964 after a friend insisted he had to come to Milwaukee. By the time he left Omaha, he was in charge of the pharmacy where he first began his medical-school internship by sweeping the floor and making milkshakes. When he first purchased Carter Pharmacy in 1968, the neighborhood population was primarily German American and initially there was some hesitation among some existing customers about having an African American for a pharmacist. His partner and the man from who he had pur- chased the store advised him to stand up straight, look each customer directly in the eye and wish them good morning in German. "That worked just fine," Dr. Carter said chuckling.
In all the years that he ran the pharmacy Dr. Carter said the store never suffered a robbery and shoplifting was something he dealt with personally without involving the police.
"The one thing that I made mandatory at the beginning was that everyone was treat- ed with courtesy and respect whether they were one year old or 100," he said.
His one regret is that he no longer lives in his former neighborhood. "It's the best neighborhood in the state," he said.


For an affordable laser printer, the Konica Minolta Magicolor 2500w delivers superb quality output. This printer is ideal for personal and home use. Users can expect high-quality and crisp text documents plus vibrant coloured graphics. The Konica Minolta Magicolor 2500w has a high duty cycle of 35,000 pages per month. It also offers optional Ethernet for convenience of workgroups. The Konica Minolta Magicolor 2500w does not have an automatic duplexer and also has low paper handling capacity.
The Magicolor 2500W colour laser printer has a maximum resolution of 200 x 600 dpi. Print speeds can go as fast as 20 ppm for monochrome prints and 5 ppm for coloured prints. For connectivity, there is a USB port at the back. The Konica Minolta Magicolor 2500w printer is compact and desktop friendly; it weighs 23.7 kg and has dimensions of 430 x 395 x 341. The paper tray can handle 200 sheets, and the control panel with indicator lights is located beside the output tray.
The Konica Minolta 2500w is one of the most affordable laser printers in the market yet it does not compromise its quality. Prints are of excellent quality from black and white to coloured. For workgroups, optional Ethernet is available.
The Konica Minolta Magicolor 2500w colour laser printer lacks an automatic duplexer for easy double-sided printing, but manual duplexing is supported. Print speeds are rather slow and paper handling capacity is also limted with the Magicolor 2500w laser printer.


text:
Randall Thompson
American composer Randall Thompson was born in New York on 21 April 1899. He studied at Harvard, taught at Wellesley College and took a doctorate in music at Eastman. Later he taught at the Curtis Institute, the University of Virginia and at Harvard, with students including Leonard Bernstein, Samuel Adler, Joel Cohen and Frederic Rzewski.
Thompson wrote three symphonies, two string quartets, the opera Solomon and Balkis and numerous vocal and choral works. He's best known for his 1940 Alleluia, an anthem commissioned by Serge Koussevitzky for the opening of Tanglewood's Berkshire Music Center. He also wrote Americana (1932), a song cycle parodying newspaper layout and content.
Randall Thompson died in Boston, Massachusetts on 9 July 1984, aged eighty-five.
A selection of articles about Randall Thompson
CD Spotlight. Quite Haunting - American orchestral music impresses Geoff Pearce. '... impassioned and committed performances.'
Ensemble. Light from on High - Giuseppe Pennisi's first of two reports from the Sagra Musicale Umbra
CD Spotlight. Singing Praises - Randall Thompson's Requiem, highly recommended by Geoff Pearce. '... the choral forces and direction are superb.'
Ensemble. Wonderfully Atmospheric - Górecki, Chilcott, Thompson and Bernstein from Malcolm Goldring and the Sitwell Singers, heard by Mike Wheeler
Ensemble. Added Vibrancy - Mike Wheeler listens to a classy concert from the Sitwell Singers
Ensemble. A Great Occasion - The Derby Roundhouse debut as a concert hall, described by Mike Wheeler
CD Spotlight. A Healthy Revival - Choral music by Randall Thompson, enjoyed by Howard Smith. '... performances and recording are exemplary throughout.'

redpajama_set_name: RedPajamaCommonCrawl


Our client is looking for a pure-play Digital Account Director to work across a number of clients on various digital pieces of business. Clients include exciting brands from the world of tech, legal, FS, food/drink and travel. You will help them build big digital strategies and implement digital projects including, website solutions, design and build (including UX), implementing paid and organic search. The particular focus at the moment will be on Design and Build projects.
You will work with planners, designers and developers (all in-house) to craft first rate website architectures, increase conversion rates and work with search teams to optimise and drive natural and paid traffic. You will take ownership of your projects and be client facing too- helping guide them through the campaign processes and bed in and grow business.
You will have worked on Design and Build website projects and have excellent digital project management processes. You'll be collaborative, team orientated and have a positive approach and outlook.


Agile Mind programs encompass professional development, curricula, formative assessment, test preparation, and real-time data analytics and reporting.
Many learners face significant barriers—academic, economic, legal, and social—to higher education. When we dismantle these barriers, we empower youth to realize their potential.
All students need and deserve access to challenging learning experiences every day. All teachers need and deserve tools and resources that help them address the changing demands and the varied experiences of their students.
Agile Mind's mathematics programs are grounded in years of research on high-yield educational practice. They build on multiple comprehensive studies of high-performing schools and districts, including schools with exemplary high-enrollment AP Calculus programs for traditionally underserved students.
The Academic Youth Development (AYD) programs transform the way adolescents engage in school and help educators create and manage a powerful learning culture. Students develop "learning mindsets," build their motivation for academics, and learn powerful strategies for persistence and self-management.
Comprehensive, research-based programs and tools for inquiry science that equip educators to help all learners succeed.
Agile Assessment provides educators with flexible tools for creating high-quality formative assessments and for capturing real-time data that can be used to affect student learning every day.
Agile Accelerator is a supplemental program that pairs today's best assessment practices with standards-centered instructional resources to target learning needs for students in grades 6-11.


Club Med, the leader of Premium All-Inclusive (PAI) holidays, officially opened its newest mountain resort in Japan, Club Med Tomamu late last year. With idyllic views from the spectacular Tomamu mountain, the 145-hectare resort provides a thrilling escape where boundless activities await to be discovered this summer.
"Club Med aims to provide its guests with an amazing holiday experience. With Club Med Tomamu Hokkaido, we have outdone ourselves again by expanding our all-inclusive, hassle-free holiday experience beyond the boundaries of a Club Med resort. Guests can experience all that Hokkaido has to offer on the best selected excursions during their stay in our resort. We are working towards having Club Med Tomamu Hokkaido be a dream destination for everyone, all year round," commented Xavier Desaulles, CEO of Club Med East and South Asia and Pacific.
Surrounded by magnificent mountain ranges and charming farmlands, guests can look forward to an array of exclusive "Must-try Experiences" unique to Hokkaido in the summer. Located at the heart of Hokkaido Island, Club Med Tomamu is the perfect haven for guests to experience all Hokkaido has to offer.
of the flower plantation that stretches beyond the horizon.
As the eventful day draws to a close, the alluring Blue Pond is the best place for guests to unwind and rejuvenate. The pond's minerals create a picturesque enigmatic azure hue, which will be the perfect venue to snap a memento as the colours are well contrasted by the dense green forest surrounding the pond.
Guests can enjoy a wide range of delectable International and Japanese dishes including the freshest catch of the day at the resort's main buffet restaurant, Itara. With four distinct spaces, each section of the restaurant brings guests on a unique immersive experience.
An unforgettable Yakiniku dining experience awaits at the Specialty Restaurant, Haku. Premium Hokkaido and Wagyu beef is served and grilled tableside, providing a culinary experience for all senses. Join in for a guided tasting of a range of premium whiskies such as the award-winning Nikka and Suntory's single malt Yamazaki, as well as local sakes that will leave taste buds tingling for more.
Guests at Club Med can also enjoy the fresh and crisp mountainous air as they barbeque fresh meats and seafood in a convivial outdoor atmosphere. End the evening with Hokkaido's well-known soft serve that will have you coming back for more.
A whole new world of vibrancy awaits guests at Club Med Tomamu Hokkaido. At sunrise, experience the mesmerising natural phenomenon of clouds rising over the mountains at the Unkai Terrace* also known as the "Sea of Clouds".
Club Med's established Circus Academy will make guests feel young again as they experience what it is like to be an acrobat at the top of the mountain. Under the guidance of our trained G.Os, guests will master the art of juggling, percussion and dance, and even get to swing from a trapeze.
The Mountain Academy welcomes all to explore the astonishing mountains of Hokkaido. Guests seeking an exciting outdoor adventure can go on a mountain biking or hiking expedition through the picturesque mountains with our experienced G.Os. For those looking to just enjoy the scenery, there are relaxing nature walks to picnic spots where guests can immerse themselves in a quiet, intimate time against a stunning mountainous backdrop.
After a long day of activities, Mina Mina Beach*, Japan's largest indoor wave pool is the perfect place to unwind. Guests can also rejuvenate their souls in the outdoor Japanese public bath, Kirin-no Yu.
aged four to ten years old an adventure-packed holiday with exciting sports and activities like dance and group games lined up for them.
Additionally, Club Med Passworld caters to teenage guests aged between eleven to seventeen years old. Creating an environment for guests to freely express their creativity, Club Med Passworld offers activities like graffiti art and singing. After a fun-packed day, the restless youth can wind down with a film or dance the night away.
For an unforgettable summer getaway, please visit www.clubmed.com.sg/r/Tomamu-Hokkaido/s.
For over 60 years, Club Med has been committed to firmly positioning itself as the undisputed leader in the ski tourism industry by offering easy, relaxing and all-inclusive holidays in the world's best ski domains. Club Med has expanded its reach across Europe and Asia since its first ski resort opened in 1956. With over 20 ski resorts in its portfolio, Club Med is now known as the world's largest ski resort operator, from the soaring peaks of Mont-Blanc in the French Alps to the powder perfect slopes of Hokkaido Japan.
and Taiwan for the upcoming Olympics in 2022.
With a shared passion for winter sports, Club Med has partnered with Olympic Winter Institute of Australia (OWIA) to support Australia's winter athletes leading up to the 2022 Winter Olympics. The collaboration will provide OWIA access to more than 20 of Club Med's mountain resorts to support athletes with international training and recovery within Club Med's expertly-appointed resorts. Athletes will be treated to Club Med's comfortable accommodation, vast selection of nutritious gourmet food and activities to help relax and unwind, assisting them to perform their best.
As summer mountains are becoming a preferred destination for non-mature snow markets such as India, Thailand and Indonesia, Club Med is being sought-after as a 'central hub' for excursions. Club Med continues to be the undisputed leader in hassle-free mountain holidays with a host of exciting offerings in the summer with ease of access for G.Ms.
Club Med, founded in 1950 by Gérard Blitz, invented the all-inclusive holiday club concept, adding in activities especially for children with the creation of the Mini Club in 1967. Led by its pioneering spirit, Club Med seeks out exceptional destinations and sites. Today, Club Med is the world's leading provider of upscale, all-inclusive holiday packages with a French touch for families and working couples. Club Med operates nearly 70 resorts, of which 85 percent are rated Premium & Exclusive Collection. Present in 30 countries around the world, the Group employs more than 23,000 Gentils Organisateurs (GOs) and Gentils Employés (GEs), representing 110 nationalities.
What about activities for seniors. I am considering taking 80 plus year old mom. Between June and September, which month has the best florals and weather avoiding kids' summer holiday?


text:
Revealed. The 55 millionaires who paid no tax
Fifty-five of Australia's highest earners paid no income tax at all during 2012-13, not even the Medicare levy.
All earning at least $1 million, they managed to write their taxable incomes down to below the $18,200 tax-free threshold, although for most the exercise was expensive.
Tax statistics released Wednesday reveal that 40 of them claimed an extraordinary $42.5 million for the "cost of managing tax affairs" meaning they each paid an average of $1 million to an adviser prepared to help to bring down their taxable income, which is itself a tax deduction.
Between them they reported earning $129.5 million, an average of $2.3 million. By the time their accountants had finished with them they reported losing a combined $12.8 million.
The implausibility of someone earning $2.3 million and paying half of it to a tax adviser suggests some may be understating their earnings.
A tax office spokeswoman said there were "legitimate reasons why a wealthy taxpayer might not pay tax in a particular financial year".
These included tax losses through poor business performance, tax losses in previous years which could be carried forward indefinitely and dividend imputation credits.
She said the majority of wealthy Australians paid the right amount of tax.
Most of the 55 were either ungenerous or modest when it came to giving, claiming nothing for gifts. However 10 of the 55 gave between them $10.4 million, also suggesting their incomes were higher than reported. The gifts may not have all gone to charities. The Tax Office also allows deductions for gifts to political parties.
Fifteen were unsuccessful in business, losing $2.7 million between them. They carried over previous losses of $22.5 million.
They were more successful when it came to investing, receiving $8.8 million between them in so-called 'franked' dividends, and only $839,000 in unfranked dividends. Franked dividends allow the recipients to cut their taxable incomes to take account of company tax already paid.
They were also surprisingly successful landlords. Whereas 1.3 million Australian landlords claimed between them losses of $12 billion, the 15 of the 55 millionaires who rented out properties made a combined $1.6 million dollars.
Around 9.5 million Australians paid tax in 2012-13, slightly down on the 9.7 million who paid tax in 2011-12. The number of tax returns on which no tax was paid climbed from 2.9 million to 3.3 million.
Two thirds of the tax was paid by Australians earning $80,000 or more. More than one quarter was paid by Australians earning $180,000 or more.
The biggest deductions were for work-related expenses (19.7 billion), negative gearing ($12 billion), personal superannuation contributions ($2.9 billion) and the cost of managing tax affairs.
The emergence of e-Tax made little difference to Australia's traditional reliance on tax agents in 2012-13. Around 9.4 million of the 12.4 million tax returns were filed by agents and only 2.8 million filled by individuals electronically, little more than in 2011-12. Half a million tax returns were filed by individuals on paper, down from almost a million the year before.
Labels: income distribution, tax, tax avoidance
Negative Gearers are the opposite of battlers and they don't build many new homes
What is it with Scott Morrison?
The Social Services Minister thinks negative gearers are battlers. Plenty of them are "on meagre incomes", he told Sky News last week. He said it three times.
"They've just done it for their kids, they've done it for themselves and they've made big sacrifices to do it," he told a disbelieving interviewer. "It's aspirational for people to have that opportunity to go and invest in property to try and provide for their future, and people on meagre incomes do it and they make big sacrifices."
Negative gearing is a means of avoiding tax. No one begrudges anyone the right to buy an investment property and to make money out of it. Britain, Canada, the United States, France, Germany, Japan and most of the nations with which we compare ourselves are teeming with landlords who do just that. But those nations do not go further, as we and New Zealand do, and allow landlords who lose money to use all of their losses to cut their taxable incomes, often pulling themselves down into lower tax brackets.
The losses do not last. Negative gearers expect to eventually sell their properties for profits big enough to wipe them out. But thanks to an expensive and unexpected decision of the Howard government in late 1999, only half of the eventual profits are taxed. That's right. Since the turn of this century, negative gearers have been able to cut their taxable incomes by 100 per cent of their annual losses, but have only had to boost their taxable incomes by 50 per cent of their eventual profits.
It is as if our entire tax system has been "screaming at taxpayers to gear up to earn increased capital gains, rather than to work harder to earn increased wages," as an economist advised his clients at the time.
Before the change, Australian landlords made money...
In 1999-2000 they made a combined profit of $219 million. By the most recent year for which figures are available, 2011-12, they lost a combined $7.86 billion.
But they're battlers, right? Morrison says 70 per cent of them earn $80,000 a year or less. But there's a trick: the figures he quotes come from the Property Council, which has sourced them from Tax Office data on "taxable incomes".
Of course, negative gearers attempt to cut their taxable incomes to just below $80,000. Why wouldn't they? That is the point of the exercise. Anything above $80,000 faces a marginal tax rate of 37 cents in the dollar or more. Anything below faces 32.5 cents. A graph in the government's tax discussion paper shows an unusual bunching of taxable incomes just below $80,000.
Many manage to cut their taxable incomes much further. Astonishingly, one in every 12 tax filers reporting a taxable income of $10,000 or less claims a negative-gearing tax deduction. Given that no sane bank would lend to anyone whose income was really that low (especially for the purpose of losing money), it is a fair bet most earn much more.
Many are retirees, whose income from superannuation isn't counted as taxable income. Some are on an awful lot more than $10,000 a year.
The Tax Office stats show 75 of the taxpayers purporting to earn $10,000 or less actually pull in $250,000 or more. Five make $1 million or more.
Reserve Bank calculations suggest the top 20 per cent of earners owe the bulk of investor housing debt (60 per cent). The bottom 20 per cent ower just 2 per cent.
It is disturbing that a government minister would prefer the assessment of the Property Council to that of the Reserve Bank - all the more so when that minister is in charge of social services, the department responsible for working out who really is a battler.
It has its own way of dealing with negative gearers. It denies them deductions. For years now, it has told anyone who loses money on a rental property that their losses do not count for the purpose of assessing their income for family or childcare benefits.
Michael Pascoe has reported in this paper that eligibility for the Medicare surcharge, the private health insurance rebate, the seniors tax offset and the requirement to repay higher education loans are all calculated without reference to losses incurred by negative gearing.
The government acted on higher education loans soon after they were introduced. High-earning graduates were becoming property investors and running up losses in order to force their incomes down below the repayment threshold.
All the Council of Social Service asked for this month was for that approach to be made universal. Labor opened the door a little when it said any changes would be taken to the next election and would not apply to people who had already invested. Then Morrison pounced. It was a pity. His colleague Joe Hockey had been musing along similar lines.
The ANU Tax and Transfer Policy Institute says dumping negative gearing could save up to $7 billion and fund "Reagan-style tax cuts". The US president Ronald Reagan moved against negative gearing in 1986.
What do we get for it? Very few new homes. The more popular negative gearing has become, the less it has been used to build new homes and the more it has been used to bid up the price of existing ones. Back in the 1980s, every fifth new investor loan built a home. It is now every 15th.
Labels: 10, Age columns, column, negative gearing, tax
Means-testing the home could boost pension, study says
Including the family home in the pension assets test could be a political plus if handled properly, a new report suggests.
Calculations by the Centre for Independent Studies suggest that assets-testing the family home and encouraging retirees to borrow against it in order to get the pension could boost typical pension incomes by about $6000 per year while slashing the pension bill by $14.5 billion.
"It could be popular if it's explained carefully," said Matthew Taylor, one of the authors of the report to be released on Monday. "Pensioners would have to overcome their emotional attachment to their homes. They would need to see that they are not just places to live, but untapped assets."
The plan drawn up by the pro-free enterprise think tank would treat family homes the same as any other asset for the purpose of the test. Non-home owners with assets would no longer get lower pensions than homeowners whose assets were tied up in their houses.
The government would create strict rules governing the use of reverse mortgages and then encourage retirees to use them by "deeming" the income they could have got from borrowing against their homes and using it to cut their access to the pension.
The mortgages would allow retirees to borrow up to 80 per cent of their home's value with set fees and a government guarantee that they would not be forced out of their home. The government already runs one such scheme – the pension loans scheme – but it is restricted to non-pensioners wanting to borrow up to the limit of the pension and is little used.
A simpler means test would cut the pension by 60 cents of each extra dollar dollar earned or deemed to be earned rather than the present 50 cents.
The centre believes the changes would force 70 per cent of full pensioners on to the part-pension and between 24 per cent (singles) and 32 per cent (couples) off the part-pension altogether.
They would also allow small increases in the full pension to the Association of Superannuation Funds "modest but adequate" standards of $23,469 per year for singles and $33,766 for couples.
The standards allow nearly $19 per week for "cinema, plays, sport and day trips, $25 per week for "lunches and dinners out" and "$36.97 per week for "domestic vacations".
Mr Taylor said the biggest obstacle might prove to be convincing retirees that they should use much of the value of their homes rather than pass them on.
"It's noble to want to pass on homes, but completely exempting them from the assets test means homes worth half a million dollars or much more get passed on by retirees who are effectively using taxpayers' money to preserve the asset."
Growing life spans meant an increasing number of children had little use for inherited homes, often receiving them in their fifties when they had children of their own.
"It would need a cultural change, and the government would have to build a case, but it would make the pension sustainable," he said.
Labels: pension, real estate, welfare
Superannuation. At last, Hockey takes aim at Costello
Call it karma. It has fallen to Joe Hockey to undo two of the stupidest and potentially most expensive decisions ever made by an Australian government. They were made by the Howard government of which he was a part.
But they were driven by its treasurer Peter Costello, and by the treasury itself.
Costello announced both on budget night 2006 with something of a flourish.
They constituted "the most significant change to Australia's superannuation system in decades".
They would "sweep away the current raft of complexity faced by retirees, increase retirement incomes, give greater flexibility as to how and when superannuation can be drawn down, and improve incentives for older Australians to stay in the workforce".
About the only thing he didn't mention was their long-term cost.
His departmental secretary Ken Henry was proud. They were "as good as anything I've seen the department produce in the 20-odd years of my treasury career," he told his staff.
They showed the treasury shaping "strategic thinking, achieving results, exemplifying drive and integrity, cultivating productive working relationships and communicating with influence".
The first of those decisions made super payouts entirely tax-free for most Australians aged 60 and over. Even lump sums. Economist Saul Eslake described it as "one of the worst taxation policy decisions of the past 20 years". It was worse than it looked. Tax-free payouts are quite sensible in theory. After all, withdrawals from bank accounts are tax-free. That's because the income that goes into the account is already taxed, and the interest earned on the money in the account is already taxed. It's the same for super: tax has been paid as the money is earned and as the returns accrue, albeit at concessional rates.
But the earnings of super accounts stop being taxed when the retiree begins to take money out. Costello insisted (against the against the advice of treasury) that this provision stay, meaning that the earnings of retirees who had turned 60 weren't taxed at all, regardless of their size. Low and middle income Australians who continued to work into their 60s continued to pay tax. But high income Australians who didn't need to work paid nothing, if all of their income was channeled through super...
The budget papers had it costing $6.2 billion in its first three years.
But they were silent on what it would happen beyond that as more and more Australians spent their entire working lives in super and their balances swelled. Back then only 18 per cent of the population was aged 60 and over. It's now 20 per cent, on its way to 25 per cent. Costello had opened an ever-widening hole in budget revenue.
But at least it would get people off the pension, right?
It might have, were it not for the second decision.
The pension assets test was to be eased so that instead of losing $3 of fortnightly pension for each $1,000 of assets above the threshold the retiree would lose only $1.50. As before, the family home wouldn't count. It extended the part pension to a new wave of previously-excluded wealthy retirees, and with it the much-prized Seniors Health Card.
Labor's Kim Beazley and then Kevin Rudd backed the changes. Only the Greens said no. When they passed the Senate the assistant treasurer Peter Dutton declared 27 February 2007 "super day". It had ushered in the "the greatest reforms to superannuation in Australia's history". For the first time couples with a million dollars in assets (plus a family home) found themselves eligible for some of the pension and the all-important health card.
So great was the cost that the Abbott government reportedly considered axing the pension extension it in its first budget. As it prepares for its second, the Social Security minister Scott Morrison has is seriously considering a proposal from the Council of Social Service to reign it back in. He has reached out to the Greens and the independents for support. Hockey's tax discussion paper has called into question the worth of the zero tax rate on fund earnings for the over 60s saying it opens up "tax planning opportunities".
Even the Association of Superannuation Funds, as attuned as anyone to the worth of tax concessions, says they go too far for very high earners. It says a small group of 24,000 retires receives average super payouts of $216,000 per year, all tax free. Non-retirees earning a fraction of that income pay tax.
"It is appropriate for the community to start questioning whether it should fund growing tax concessions on very high balances," it says.
The tide is turning. Hockey will start to clean up Costello mess in the May budget. He'll finish the job after a retirement incomes review later in the year.
. Advice for Hockey: Slug super and fix the budget in one hit
. Budget 2015. Will Hockey ramp up tax on super contributions?
. Super. Greens offer Abbott $13 billion
Labels: 10, Age columns, aging, column, super, tax
Hockey wrong. ATO did publish tax dodgers' names
Hockey may face Senate battle on ATO's multinational tax secrecy
Treasurer steps in to protect suspected tax dodger multinationals
Tax Commissioner Chris Jordan says publishing taxpayers' personal details would be "unprecedented". Treasurer Joe Hockey says "confidentiality of taxpayer information has been a key feature of Australia's taxation system since the 1950s". Both are wrong.
Both have been stonewalling requests from the Senate economics committee to see the names of companies the Tax Office believes transferred a combined $31.4 billion to the low tax jurisdiction of Singapore in the year to June 2012.
But Fairfax Media can reveal that as recently as 1984 the Tax Office routinely published the names of taxpayers and companies it found to be engaged in breaches or evasion.
"It used to be called 'the honours list' internally," said former Tax Commissioner Trevor Boucher.
He stopped the practice in 1985 because of the workload and because of concerns that it exposed taxpayers to "double jeopardy," being both fined as a punishment and then having their punished in the annual report.
The last list published in 1984 details the name, suburb and occupation of each Australian found to have underpaid a significant amount of tax as well as the amount underpaid and the penalty applied.
In that year trade mark assistant Jeannie Abbott of Greenwich headed up the alphabetical list of Sydney underpayers and process worker Neim Aki of Yarraville headed up the Melbourne list.
The names were published only where the penalty tax due exceeded $1750 and after all appeal rights had been exhausted.
A separate list in the annual report detailed the taxpayers against whom the Tax Office had secured judgements in the courts. Neither list included taxpayers merely suspected of underpaying.
While he stood by his decision to abandon the list and if he was still in the job today would not publish the names of companies he merely suspected of avoiding tax, he fully supported the Gillard government's move to require the Tax Office to publish the tax affairs of the 1600 private and public companies with turnover of more than $100 million.
Prime Minister Tony Abbott plans to wind back the requirement for private companies. Assistant treasurer Josh Frydenberg expressed concern that it could make their owners kidnap targets.
Mr Boucher said the kidnap fears were unrealistic.
"First, they've got to be pretty big companies," he said. "Second, you can go to the Securities Commission website and find who the directors and the principal people are. The publication of their tax details won't make any difference."
Labor Senator Sam Dastyari said the previous publication of taxpayers details showed treasurer Joe Hockey was wrong.
"We now know there are precedents," he said. "While the decision is the Commissioner's to make, if these details are kept hidden it makes it hard for even the Treasurer himself to know what kind of companies are using tax havens."
A spokeswoman for Mr Hockey said the confidentiality provisions of the Tax Act had always been respected by governments of both political persuasions.
Labels: tax avoidance
The pharmacy protection racket that keeps prices high
Do you ever yearn for a return to the days before supermarkets when shopping meant a separate trip to the green grocer, the dry goods grocer, the butcher, the baker and the delicatessen?
Me neither. Life has become busy. Two-earner families shop at one-stop shops because we no longer have time for repeated stops.
Except for chemists, where we are forced to.
Hours after last week's Harper Competition Review recommended an end to pharmacy ownership and location rules the Pharmacy Guild defended them by appealing to nostalgia.
"By ensuring that pharmacy ownership is widely spread, the major supermarket chains are prevented from securing the high degree of market dominance they have obtained in other areas such as grocery retailing" it said, apparently under the delusion that we would prefer our groceries to be sold by someone other than the big supermarket chains.
The truth is we've voted for the supermarket chains with our with our feet. We are likely to continue to vote for them should they be able to sell pharmacy-only medicine and dispense prescriptions (using qualified pharmacists) as they can in the United Kingdom. The best guess is its decision to allow supermarkets to sell medicine cut the prices charged by 10 to 30 per cent. Few in the UK would turn back the clock.
The rules governing Australia's pharmacies are so strange we've come to think of them as normal. They apply in no other industry. Whereas any Australian can own a doctor's surgery or an electrical or plumbing business, only qualified pharmacists can own new pharmacies. The restriction isn't to ensure that those qualified pharmacists work in the pharmacies, many of them own many pharmacies or are retired. It's to make sure no-one else can own them, because apparently supermarket goods and pharmacies don't mix. It's illegal for a pharmacy receiving government payments to be located in or accessible from a supermarket, defined in the 56-page handbook as "the type of store in which a person could do their weekly shopping from fresh food (e.g. dairy, meat, bread), pantry items, cleaning products, personal care items and other household staples (e.g. laundry pegs, plastic food wrap)".
Except for those supermarkets operated by pharmacists *within* their pharmacies. Brisbane's SuperPharmacyPlus has set up an IGA within it allowing customers to "grab it and go".
If you can't find a pharmacy near you, there's a good reason. The industry is effectively closed to new entrants. Any pharmacist trying to set up a shop within 1.5 kilometres of an existing one is denied the use of the Pharmaceutical Benefits Scheme. There are exceptions - pharmacies can be closer within shopping centres (so as not to annoy the likes of Westfield) but there needs to a distance of 500 metres between them when measured in a straight line "from the mid point at ground level of the public access door of each of the premises". In country towns pharmacies have to be 10 kilometres apart.
The Guild says the rules ensure pharmacies are evenly distributed. But they don't always.
The Canberra suburb of Hackett remains a black hole after a pharmacist went to the expense of fitting out a shop only to be told she couldn't use the Pharmaceutical Benefits Scheme because she was 1.345 kilometres rather than 1.5 kilometres away from her nearest competitor. The Harper Review was told a much needed medical centre at Ingham in North Queensland was all set to go until an existing pharmacist moved to a boatyard within 1.5 kilometres of it preventing it from incorporating the pharmacy that was needed to make it a commercial proposition.
The more important effect of the location rules to protect pharmacies from price competition and from competition for the government payments that make up over half of pharmacies' income. Harper says if there are areas of Australia left unserved after the location rules go (as there are now in Indigenous areas) the government should consider allowing doctors to dispense medicines themselves.
It's far from true that Australian pharmacists support the restrictions. The Pharmacy Guild of Australia represents only the the 4000 who own pharmacies. Another 20,000 are locked out of ownership and forced to work for those who got in early. These "employee pharmacists" are represented by Professional Pharmacists Australia which supports a review of the location rules and has incidentally asked the Audit Office to conduct a complete audit of all public money handed to the Guild.
The Audit Office had a brush with the Guild just last month. In its report on the Guild's funding agreement with the government it didn't know what to make of an organisation it described as variously: an industry association, a publicly funded administrator at times acting as an agent for the department of health, a recipient of government grants, an owner of businesses selling products to pharmacies, and an advisor to the health department through its membership of boards.
The Community Pharmacy Agreement agreement pays the pharmacies to do the things many of us might have thought they did routinely, such as dispensing drugs and keeping electronic records. Its annual cost has climbed from $546 million in 1991-92 to $3.087 billion in 2013-14. Not that you've seen this in the budget papers, where it is lumped in with the cost of the Pharmaceutical Benefits Scheme. The Audit Office had to work it out itself. Its report found the health department kept no formal records of its negotiations with the Guild ("not consistent with sound practice"), paid it $31.2 million over five years to administer the agreement (some of it without informing the health minister), and was unable to get data from it about how much its members actually paid for the medications they sold.
It would be easy to get the impression pharmacy owners have access to government funds and government protection on a scale undreamed of by other industries now that the car industry is departing. It would be easy the get the impression that the comments about record keeping and financial management reflect badly on the then head of the department of health Jane Halton, who now runs the department of finance. It would be easy to get the impression that something has to give. Harper has given it a push.
. Want a pill that will make you rich? David Leyonhjelm, Australian Financial Review, September 19 2014
. A prescription for privilege, Terry Barnes, June 16, 2011
. A prescription for pharmacy reform, Terry Barnes, Policy Summer 2011-12
. Harmacy: The Political Economy of Community Pharmacy in Australia, David Gadiel, Centre for Independent Studies, 2008
. Medicare. What would charging for a previously free visit to the doctor achieve?
. It isn't even health insurance
. Do nations that spend more on health care live longer?
Labels: 9, Age columns, column, competition, health, retail
This Easter give thanks for penalty rates, they keep us human
Have you heard about the member of parliament who couldn't find a bottle shop open on Good Friday? He blamed penalty rates. The real reason was Sydney's licensing laws.
Penalty rates get blamed for almost everything these days, which is odd because they've been around for 100 years. The Chamber of Commerce and Industry wants businesses that are closed over Easter to put signs in their windows saying it's because penalty rates are too high. If they are open it wants them to put signs in their windows saying they are employing fewer staff than they would like because penalty rates are too high. As it tells employers on its website: "There is a poster for either scenario relevant to your business."
MasterChef George Calombaris wants us to believe they are making his restaurants uneconomic. Yet in the past five years spending at restaurants and cafes has climbed 36 per cent. Other retail spending has climbed only 18 per cent. Employment in food service establishments has grown at twice the rate of other employment.
When presented with these sorts of facts celebrity chefs and employer representatives change the subject and say that things are different these days - most Australians no longer go to church and the distinction between weekends and the rest of the week is blurring.
They are right. Penalty rates were introduced for "evenings, weekends and public holidays to be the time when friends, families and social groupings, however constructed, are able to get together" in the words of the old Industrial Relations Commission. We no longer seriously socialise on weekends. The latest time-use survey finds we only spend only 1 hour per weekend socialising, down from 3 hours in the early 1990s. Our time spent shopping has doubled.
But there are other reasons to believe that penalty rates are more important than ever...
Penalty rates penalise employers for rostering people to work outside standard hours. In earlier years it didn't much matter if one member of the household worked outside standard hours. There was typically only one earner in each household, almost always the man. If that single earner was made to work at night or on weekends it wouldn't much harm his ability to get together with his wife. She would be at home whenever he was at home.
Not any more. These days if one partner works outside standard hours and the other works within them the penalty is real. Economists use the term "co-ordinated leisure" to describe what's at risk. The Melbourne band Weddings Parties Anything used lyrics:
Late at night when I come fumbling for my keys, the house is dark and all is quiet, get into bed, it is so hard for me to please, you're barely hours away from work, and you're so tired.
Australians who complain about penalty rates are often not themselves required to work unsociable hours. Assistant Infrastructure Minister Jamie Briggs told a business audience last year he was unable to dine at his favourite restaurant on New Year's Eve because penalty rates forced it to close. I phoned his office on Good Friday. He wasn't there.
Reluctant though we might be to admit it, there's a class element to complaints about penalty rates. The people who complain about them are those least likely to be forced to work at night or at weekends. The people who serve those people at night and on weekends are often lower paid (without the penalty rates) and less educated.
There's no doubt that we need retail workers, nurses and hospitality and emergency service workers to stay on duty after the rest of us have gone to bed. But to act as if we are in a 24-hour world where there's no longer any penalty attached to working non-standard hours is to invite the breakdown of those standard hours altogether. It's to invite employers to roster on all of us at all hours, making co-ordinated leisure and co-ordinated sleep almost impossible.
Easter is one of the few times most of us are guaranteed co-ordinated time off. Many parents stagger their annual leave with one taking four weeks off in one part of the school holidays and another taking four weeks off in another in order to try to cover the entire 12 weeks. Even for the non-religious and the non-Christian, Easter has become sacred.
This year Victoria joined NSW in making Easter Sunday a public holiday in addition to Friday, Saturday and Monday. It's important. It matters more than whether or not we are able to dine out.
Labels: 10, column, industrial relations, penalty rates, summing up
Negative Gearers are the opposite of battlers and ...
Means-testing the home could boost pension, study ...
Superannuation. At last, Hockey takes aim at Coste...
The pharmacy protection racket that keeps prices h...
This Easter give thanks for penalty rates, they ke...


text:
Robert Lane "Bob" Saget (Philadelphia, Pennsylvania, 1956. május 17. – 2022. január 9.) amerikai stand-upos, humorista, színész és műsorvezető.

Leginkább a Bír-lak című szituációs komédiából és az Amerika legviccesebb házi videói című vicces realityből ismert. Továbbá ő az Így jártam anyátokkal című sitcomban Ted Mosby eredeti hangja 2030-ban. 2014-es stand up-albuma, a "That's What I'm Talking About" Grammy-díjra lett jelölve.

Élete és karrierje
Saget Philadelphiában született. Apja, Benjamin szupermarket-igazgató volt, anyja, Rosalyn pedig kórházi adminisztrátor. Saget Norfolkban, majd Encinóban élt, mielőtt visszaköltözött Philadelphiába. Eredetileg orvos szeretett volna lenni, de angoltanára meglátta benne a lehetőséget, és azt javasolta neki, hogy próbáljon meg színészként elhelyezkedni. A Temple Egyetemre jelentkezett, ahol leforgatta vizsgamunkaként első kisfilmjét, a "Through Adam's Eyes"-t, mely egy archelyreállító műtéten áteső fiúról szólt. A film Student Academy-díjat kapott. Saget 1978-ban végzett alapszakon, mesterképzését ugyan megkezdte a Dél-Kaliforniai Egyetemen, de néhány nap után abbahagyta. Ebben szerepet játszott az is, hogy váratlanul beteg lett, és ki kellett műteni már elhalásnak indult vakbelét.

Első szerepét a CBS "The Morning Program" című műsorában kapta, majd 1987-ben Saget Danny Tanner szerepét a Bír-lakban, ami hatalmas sikert aratott. 1989-ben ő lett az Amerika legviccesebb házi videói című műsor házigazdája, amit 1997-ig futott. Az 1990-es évek elején a két sorozaton egyszerre dolgozott, majd 2009-ben egy adás erejéig visszatért az utóbbi műsora.

1996-ban megrendezte a "Reménysugár" című filmdrámát, melyet szklerodermában elhunyt testvére alapján és az ő emlékére készített. 1998-ban megrendezte a Bérbosszú Bt. című vígjátékot, melyet a közönség és a kritika is negatívan fogadott. Később Amerikában mégis kult-státuszba került, amelyben szerepe volt annak, hogy az egyik főszereplő, Artie Lange utóbb a The Howard Stern Show főszereplője lett.

2001-ben a "Raising Dad" című, egyetlen évadot megélt szituációs komédiában szerepelt, majd 2006-tól az "Egy a száz ellen" című vetélkedő műsorvezetője volt két évig. 2005-től 2014-ig az Így jártam anyátokkal című sorozatban volt a főszereplő Ted Mosby jövőbeli énjének, mint narrátornak a hangja. 2007-ben mutatta be az HBO "That Ain't Right" című egész estés komédiaműsorát, melyet a 89 éves korában szívrohamban meghalt apja emlékének ajánlott. 2005 és 2010 között ugyancsak az HBO-n szerepelt a Törtetők című sorozatban, önmaga paródiáját alakítva néhány epizódban visszatérően, valamint a 2015-ben bemutatott filmváltozatban is. 2007-ben megrendezte a Pingvin-show című dokumentumfilm-paródiát.

2009-ben a váratlanul hamar véget ért "Surviving Suburbia" című sorozatnak lett a főszereplője, ezt követően főként stand up-komikusként lépett fel, illetve 2014-ben Dirty Daddy című könyvével turnézott, melyre többek között Snoop Dogg is elkísérte.

Legutóbbi munkája a Netflix által feltámasztott Bír-Lak, amelyben közel huszonöt év után újra Danny Tanner bőrébe bújt, illetve sorozatbeli kollégájával, John Stamossal az Apa, fia, unokája című sorozatban szerepelt.

2022. január 9-én holtan találtak rá a Florida állambeli Orlandoban található Ritz-Carlton hotelben bérelt szobájában.

Jótékonysági munkái
Saget a Szkleroderma Kutatási Alapítvány eltökélt támogatója azóta, hogy nővére 47 éves korában elhunyt a betegség következtében. Történt ez azután, hogy előtte számtalan alkalommal félrekezelték.

Filmjei
 Telihold Gimi (1981)
 Alkalom szüli az orvost (1987)
 Bír-lak (1987-1995)
 Quantum Leap – Az időutazó (1992)
 Irány a nagyi (1992)
 The Larry Sanders Show (1992-1994)
 Fater, a nagy cserkész (1994)
 Botránytévé (1997)
 Félbetépve (1998)
 Raising Dad (2001-2002)
 Dumb és Dumber – Miből lesz a dilibogyó (2003)
 Madagaszkár (2005)
 Törtetők (2005-2010)
 Így jártam anyátokkal (2005-2014)
 Casper az Ijesztő Iskolában (2006)
 Különleges ügyosztály (2006)
 Pingvin-show (2006)
 Az élet és Tim (2008-2012)
 Esküdt ellenségek: Los Angeles (2011)
 Csajos hármas (2014)
 Törtetők (2015)
 Apa, fia, unokája (2016)
 Level Up Norge (2016-2018)
 Még mindig Bír-lak (2016-2020)
 Shameless – Szégyentelenek (2018)
 Benjamin (2019)

Jegyzetek

További információk

1956-ban született személyek
2022-ben elhunyt személyek
Amerikai színészek
Amerikai humoristák
Philadelphiaiak

redpajama_set_name: RedPajamaWikipedia


James "Jamie" Peacock (born 14 December 1977 in Leeds) is an English professional rugby league footballer for the Leeds Rhinos of the European Super League. A Great Britain and England representative prop forward, he has won championships with Leeds and Bradford, whom he previously played for.
Peacock is a product of the Bradford Bulls junior programme, but first began playing rugby with Stanningley SARLC having been born and brought up in Leeds. On his way to becoming a first team regular for the Bradford Bulls Jamie spent a month on loan at Featherstone Rovers and that season made four appearances and scored one try. He also enjoyed a spell at University of Wollongong in Australia as he learned his rugby trade.
He made his Super League debut in 1999 for Bradford, making two starts and 16 substitute appearances for the club, scoring six tries. However, it was the following year that he really cemented his place in the side helping the Bulls to Challenge Cup success over Leeds at Murrayfield. During his time with the Bulls he won every honour available, with Grand Final, Challenge Cup and World Club Challenge honours to his credit with Peacock recognised as being one of the key ingredients of this success.[dubious – discuss] He has rightly gained a reputation as one of the best forwards in world rugby[dubious – discuss] and is a player who has gained respect[dubious – discuss] from not just the fans but the critics as well as his peers, winning such accolades as Man of Steel, Players' Player of the Year and Rugby League Writers' Player of the Year.
In 2002, saw Peacock played in the Bulls World Club Challenge success over Newcastle Knights and made 30 appearances as the Bulls again returned to Old Trafford only to lose out to a Sean Long drop goal. However, the Bulls were unstoppable as they captured the Challenge Cup, League Leaders and Grand Final trophies ahead of Leeds and Wigan respectively and Peacock was named Players Player of the Year, Rugby League Writers Player of the Year and Man of Steel.
The Bulls once again lifted the World Club Challenge trophy, defeating Penrith Panthers at the start of 2004 and battled all the way with the Rhinos to Old Trafford were Leeds finally got the advantage over their old nemesis. Peacock was honoured with the captaincy at Bradford in his final year at Odsal and helped the side claim the 2005 Super League Trophy when the side defeated the Rhinos in the final at Old Trafford.
He played in the 2008 Super League Grand Final victory over St Helens.
Jamie Peacock won caps for England while at Bradford Bulls in the 2000 Rugby League World Cup against Russia, Fiji, Ireland (sub), and New Zealand (sub), in 2001 against Wales, while at Leeds Rhinos in 2008 against France, in the 2008 Rugby League World Cup against Papua New Guinea, Australia, and New Zealand (2 matches), in 2009 against France (2 matches), Australia, New Zealand, and Australia, and won caps for Great Britain while at Bradford Bulls in 2001 against Australia (2 matches), and Australia (sub), in 2002 against Australia, New Zealand, and New Zealand (sub) (2 matches), in 2003 against Australia (3 matches), in 2004 against Australia (3 matches), and New Zealand, in 2005 against Australia (2 matches), and New Zealand (2 matches), while at Leeds Rhinos in 2006 against New Zealand (3 matches), and Australia (2 matches), in 2007 against New Zealand (3 matches).
 EnglandPeacock earned himself a place in John Kear's England side for the 2000 World Cup. He made four appearances in the World Cup that year, scoring an impressive six tries which including a hat trick against Fiji at Headingley.
On 16 June 2008, Peacock was announced as the England captain for the 2008 Rugby League World Cup.
He has been named in the England squad for the 2008 Rugby League World Cup.
He was selected to play for England against France in the one-off test in 2010.
Jamie is available for Q&A (QUestions & Answers) and is very popular.


Corrêa, Henrique. "Crossing Borders: Trends in Operations and Global Supply Chain Management". Brazilian Journal of Operations & Production Management 9, no. 2 (August 2, 2013): 27-38. Accessed April 20, 2019. https://bjopm.emnuvens.com.br/bjopm/article/view/V9N2A3.


Nobody knows better than Adam Andrzejewski that politics is a numbers game.
Now with a new race for the Republican nomination for governor underway, the 44-year-old Andrzejewski (pronounced Angie-F-Ski) is knee deep in numbers once again. But he's not running for governor or anything else.
Andrzejewski has taken on a bigger job. The retired businessman's mission is to "post online every dime taxed or spent at the federal, state and local level across the country."
But Andrzejewski said that he and his crew have already posted roughly one-third of this mammoth trough of financial information on their website at OpentheBooks.com. He predicts the work will be "95 percent there ... in the next 12 months."
The site already is drawing significant attention. Andrzejewski wrote a May op-ed article about it for The Wall Street Journal. After he appeared on John Stosssel's Fox News program in September, OpentheBooks.com drew 80,000 people the following week and generated 750,000 page views.
Andrzejewski said he's trying to spotlight "waste, fraud and the legal, but stupid, spending."
He already has. When in 2012 OpentheBooks.com publicized Robert Healy's one-year pay boost from $163,000 to $295,000, people wondered what was up with the treasurer of the Lyons Township Trustees of Schools.
The answer was plenty. In August, Cook County State's Attorney Anita Alvarez indicted Healy on charges of theft and official misconduct. Not only did Healy improperly boost his pay without permission, as snoozing trustees stated, but Healy had been stealing large sums of money for years.
As the Chicago Tribune noted in a subsequent editorial, not only was no one watching Healy perform his job, but the taxpayers don't even need the township office where he worked.
State Treasurer Judy Baar Topinka denied an FOIA request from OpentheBooks.com for a digital copy of the state's checkbook for 2013. She said producing it would be unduly burdensome. He sued. She lost her effort to keep public information from the public, and not just from 2013. Andrzejewski plans to post the state's checkbooks going back to 1996.
But at least Topinka had the decency to respond to Andrzejewski's FOIA. He said he recently sent FOIA requests for salary and pension information to 80 fire and police districts in Illinois.
"Sixty of the 80 willfully ignored them," he said. "We have been so busy we haven't followed up yet. But we will."
In 1997, he and his brother founded Home Pages Directories, which was aimed at taking Yellow Pages advertising away from the big telephone companies. Based on research that indicated 95 percent of purchases are made at businesses within 5 miles of an individual's home, they sold advertising space for small-town telephone directories.
Some might consider collecting and posting this kind of information to be drudgery. Andrzejewski says it's "exhilarating."
"I get up every day at 4 a.m., and I'm tired when I hit the pillow," he said.
Andrzejewski remains intensively interested in politics, but he says he is content to stay behind the scenes for the time being. He said he wants to be seen as a "straight shooter who tells the truth" about taxing and spending and that he'll worry about electoral politics later.
"I'm young and not ruling out a run for office in the future," he said. "But it's not in the cards ... I may not be on the ballot for a decade."


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Interactive Village
News // Justin Rose To Defend His Title At 2018 WGC-HSBC Champions
Justin Rose To Defend His Title At 2018 WGC-HSBC Champions
Defending champion Justin Rose has confirmed his participation in the 2018 WGC-HSBC Champions taking place 25th to 28th October at Sheshan International Golf Club, Shanghai.
Crowd favourite, Li Haotong, will also be in Shanghai as China's No.1 player to challenge the world's best golfers, competing for an increased prize fund of US $10 million, as they battle for the title known as 'Asia's Major.'
As well as hosting the strongest player field in Asia, organisers have planned significant enhancements to every aspect of the spectator experience for this year's event including adding Virtual Reality technology to the new Lakeside area boasting a spectator viewing platform with premium sightlines of the 2nd and 9th greens. With so much on offer, fans will be looking to take advantage of a special early bird ticket offer launched today with official ticketing partner, 247 Tickets.
Rose's win at the WGC-HSBC Champions last October kick-started a remarkable run of form that has seen the Englishman rise from 13th on the Official World Golf Rankings to a current position of third, with every chance of reaching the number one spot in the coming weeks.
Olympic Gold Medallist Rose, who recovered an eight shot deficit on the Sunday to triumph at last year's WGC-HSBC Champions commented: "I can't wait to get back to Shanghai. It was such an important week for me last year and it turned an ok year into an excellent one. The confidence I gained from coming from eight shots back in such a big tournament against such a world-class field really helped me finish off last year on a high and I have kept the momentum going ever since. I will feel very proud to stand on the first tee at Sheshan and be announced as the defending Champion."
Li Haotong, a two-time winner on the European Tour, added: "I always look forward to playing in the WGC-HSBC Champions. It is such a big event and it is very special to play for such an important title against the best players in the world in front of my home fans. Winning Majors and World Golf Championships are definitely goals of mine so it would be amazing to be the first Chinese player to win a World Golf Championship and to actually do it in China."
Peter Wong, Deputy Chairman and Chief Executive, The Hong Kong and Shanghai Banking Corporation Limited, said of the announcement: "HSBC is proud to support this internationally renowned tournament and the growth of golf across Asia-Pacific. We are delighted that a world-class field of golfers will be on the course at Sheshan again this year and look forward to a compelling spectacle for the fans."
Zhang Xiaoning, President of the China Golf Association concluded: "We are very excited about this year's WGC-HSBC Champions as HSBC and IMG are working closely with us to help to grow the game in China. This year they have taken significant steps in making the tournament even more accessible to the public by lowering the ticket prices. There are also major enhancements to the spectator experience planned while, once again, the tournament will inspire by delivering the world's best golfers to Shanghai."
As part of an on-going initiative to grow the game of golf in China, organisers have launched early bird discounts with as much as 40% off regular ticket bundles with complimentary entry to all ticket holders during the Professional-Amateur competition on 24th October. Families and group purchases stand to enjoy even greater savings to ensure the event becomes more accessible to fans. For more details on these incredible WGC-HSBC Champions offers, please click here.
Defending champion Justin Rose has confirmed his participation in the 2018 WGC-HSBC Champions taking...
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Poulter and Wen-Chong celebrate HSBC Champions 10th Anniversary with China's New Golf Generation Former winner and...
Asian Golf on the Rise
The biggest stars in international golf may be in Shanghai for World Golf Championships-HSBC...
Johnson, Koepka, McIlroy, Molinari And Reed Are Latest Stars To Commit To 2018 WGC-HSBC Champions
New World No.1 Justin Rose heads field with all of the 2018 Major winners...


text:
package br.com.objectos.way.on;

import java.lang.annotation.ElementType;
import java.lang.annotation.Retention;
import java.lang.annotation.RetentionPolicy;
import java.lang.annotation.Target;

/**
 * @author Marcio Endo
 */
@Retention(RetentionPolicy.RUNTIME)
@Target(ElementType.ANNOTATION_TYPE)
public @interface InvalidateAnnotation {

  boolean synchronizedRequired();

}


So, I swore to get my 30 minutes in and that I did.
I started at Fourth Street (where the production studio for The Less Desirables Podcast Network, my "day job," is) and walked east, stopping to say hi to Will Kingery, owner of King's Crab Shack and Oyster Bar, Willow's Bistro and Silo Bistro & Bar, who was standing in front of King's. I started my 30 minutes from there.
I walked east to Main Street and then turned south walking all the way to the northern end of Old Salem. I then turned west on Brookstown Ave. and took that to Cherry Street. Then I took Cherry all the way back to Fourth and that took right around 32 minutes. I wasn't thinking when I started that way but coming back, no matter which street was going to be an uphill battle, literally. I persevered and trod along and I'll admit I had to stop a couple of times along the way, just for a second, to catch my breath. But I made it. 3793 steps (2778 at a healthy pace). I walked 1.85 miles. I burned 287 calories. How did your walk go?


In 2013, Endurance Land were appointed Development Managers for 15 Old Bailey. The building comprised approximately 30,000 sq ft of predominantly office accommodation arranged over basement, ground and seven upper floors.
Endurance Land secured planning consent for an 83 bedroom boutique hotel and the property was sold on with this benefit at a 25% premium to book value.


Mount Royal University is dedicated to the success of its students. Located in Calgary, Mount Royal is an undergraduate university offering baccalaureate degrees, diploma and certificate programs to more than 14,000 undergraduate students. Students have chosen Mount Royal for more than a century because of its focus on personalized teaching and on learning informed by scholarship. Bachelor's degrees are available in arts, business administration, child studies, communications, computer information systems, criminal justice, education, health and physical education, interior design, midwifery, nursing and science.
Mount Royal students enjoy small class sizes, access to academic and student support services, and modern recreation and housing facilities. In addition, graduating undergraduate students receive help with finding meaningful employment.
The Faculty of Continuing Education and Extension and the Mount Royal University Conservatory provide personal and professional development opportunities.
Degree in kinesiology, physical education, human kinetics, exercise science or equivalent. Specific courses are required within the degree. Addition academic and non-academic criteria apply. Mount Royal also has agreements with specific universities for students to attend MRU in the third year of their program and then return to their home institution to complete their degree.


As we head into the autumn of a contentious U.S. election year, it's a great time to reflect upon what worked and what didn't in the wake of some of the most tumultuous upheavals in North American economic history.
You could easily blame Wall Street for the 2008 meltdown, but it's also clear that average families weren't prepared and made mistakes too. A new study from the Consumer Federation of America found that 67% of middle class Americans think they made at least one "really bad financial decision," and 47% said they had made more than one. The cost? The median was $5,000, but the average cost was $23,000.
Further, the study, entitled "The Financial Status and Decision-making of the American Middle Class," also found that outside of retirement funds and checking/savings accounts, families had few other financial assets. Only 15% surveyed held stocks and from 13 to 14% held either savings bonds or certificates of deposits.
I don't know about you, but I wasn't surprised when the market tanked as much as it did in 2008-2009. I thought it would be worse. Yet I sure was blindsided as to how much it nailed my retirement portfolio, which fell about 40%. After all, I was diversified. Wasn't that supposed to be a form of protection?
I didn't know that commodities, stocks and real estate investment trusts would decline in lockstep. They usually don't, but they were highly correlated during the global downturn. There was an easy way to avoid this kind of hit: Add more bonds, which I did. They now comprise more than half of our portfolio.
Of course, you've heard tales of homebuyers who got mortgages they shouldn't have qualified for just because they had a pulse in the pre-2007 bubble years. The enduring truth is that too much debt can always be toxic.
What's a dangerous level? It's pretty simple: If your short-term debt exceeds your ability to pay it off every month, it's too much. Whenever you get beyond 40% of debt-to-income, you're getting into deep trouble. Most middle-class families carried 20 cents in debt payments to every $1 they earned in 2010, the Consumer Federation found. That's not unreasonable, but this is an average discerned by looking at Federal Reserve data; millions of households are in trouble because they owe more than what their homes are worth, which was not explored in this study.
A worthy goal for reining in short-term debt is simply to pay off bills each month – but that means keeping spending within your income range and saving up for big ticket items. Also, watch your credit rating and try to improve it to obtain the lowest-possible financing rates.
The typical American middle-class family has about $27,000 in financial assets (excluding pensions), the Consumer Federation found. Is that enough to cover emergencies, long unemployment stretches or unreimbursed medical bills? Probably not.
The rule of thumb is to hold six months' worth of salary in emergency cash in money-market or savings accounts. It's a good place to start, but more of a cushion is needed because of bad financial decisions. And even more for those facing long-term unemployment. How do you stash away more when times are tough? There's no magic answer other than making it a top priority and making some hard decisions about spending.
There's a basic trade-off with all insurance policies: The more you're willing to pay on a claim out of pocket, the lower the premium. For example, if you get a catastrophic health plan with a high deductible, your monthly premium will be lower.
To figure out what you can afford, look at your monthly cash flow. If you need to reduce insurance premiums, you will need to boost savings to cover the deductibles. You can also save money on auto insurance by dropping coverage for comprehensive coverage if the car is old.
Saving is putting money in a protected place for rainy days. Investing is putting money at risk in exchange for long-term returns. You need to do both to survive the ravages of inflation and financial events beyond your control. Surprisingly, only 21 percent of those middle-class Americans surveyed by the Consumer Federation said they would invest in stocks, bonds and mutual funds – even if they had $1 million to invest.
While I certainly don't admonish anyone for steering clear of market risk after 2008, you can find some balance through the "bucket" method of risk management. Your "safe" yellow bucket should hold money you need in the next few years for emergencies, college, out-of-pocket medical expenses or taxes. A "red" bucket is for money you can risk over decades for retirement and future goals. You adjust the amount of money for each bucket according to your needs, time of life and risk tolerance.
Perhaps the greatest blunder that everyone is guilty of is inaction. We wait for the market to become overheated instead of taking advantage of dips to get better prices. We don't sell our losers and move on. We think we can time the bottom of the real estate and stock markets.
I know I waited too long to add bonds to my portfolio and reduce my stock and commodity market exposure, although it's since bounced back. One essential truth remains: In a society that thrives on spending and consumption, increased saving can help avert financial disaster in the future.


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Which Way Nigeria?
By Witney Schneidman on April 1, 2015
The historic electoral victory by Muhammadu Buhari, the first time an opposition candidate has defeated an incumbent president in Nigeria, opens a new and unprecedented chapter in the history of Africa's most populous nation and the continent's largest economy.
As president-elect, Buhari faces significant challenges. Stemming the insurgency in the north waged by Boko Haram, maintaining relative calm in the restive Delta region and fighting corruption and cronyism are at the top of the list. Also on the list is the need for Buhari to quickly establish himself as a genuine leader of all Nigerians, north and south, Muslim and Christian. The fact that his election was as decisive as it was, with Buhari gaining 55 percent of the vote to Jonathan's 45 percent, will be helpful in this respect, and demonstrates that Buhari's two campaign pillars of reestablishing security and eliminating corruption resonated with voters throughout the country. Maintaining many of the reforms that were launched by the Goodluck Jonathan government will also be important for maintaining investor confidence, especially as it relates to the agriculture, power and banking sectors.
Job creation and reducing poverty are also at the top of the list. In spite of the impressive growth that Nigeria has experienced, it still ranks second globally in the number of people living in extreme poverty. And to combat Boko Haram and other extremist groups, the new government will need to address root causes that go beyond the battlegrounds. When one examines the development indicators of the north alone (e.g. education, poverty, health), the disparity between north and south is enormous. An initiative that brings development and jobs to the north is desperately needed.
Goodluck Jonathan, who has been in power since 2010, has been a divisive figure in Nigeria. On the one hand, he is credited for appointing a strong team of non-political economic ministers (e.g. finance, trade, power, agriculture) who have introduced sound reforms. On the other, the government seemed to be mired in corruption scandals and weak in its response to Boko Haram.
As president-elect, Buhari is both known and unknown. He took power in a New Year's eve coup in 1983, and was deposed in a coup in 1985. He publicly executed young drug dealers on the beach while president, but professes to be a democrat today. According to the Nigeria scholar, Richard Joseph, Buhari, who once chaired the Petroleum Trust Fund, used the resources of the Fund for development purposes and projects in Nigeria. His campaign platform lacked specifics.
An early test of Buhari's pledge to tackle corruption will be reflected in whether his government releases the promised audit of missing oil funds, estimated as high as $21 billion. Imposing respect for human rights in the Nigerian military as it pursues the fight against Boko Haram will also be an important indicator of his government's ability to deliver on campaign promises. Appointing talented technocrats to his cabinet instead of political backers will signal his commitment to further economic liberalization. Clarity on the long-stalled Petroleum Industry Bill would also be welcomed by investors.
President-elect Buhari will be sworn in on May 29. As a 72-year old former military dictator and avowed supporter of Shari'a law, who won a relatively peaceful, free and fair election in the continent's largest constitutional democracy, Buhari's early actions will be scrutinized closely to see if the foundations of a "new Nigeria" are in fact being put in place.
Witney Schneidman
Witney Schneidman has nearly 40 years of experience working across Sub-Saharan Africa.
Drawing on his experience in the State Department, the World Bank, think tanks and his own consulting practice, Dr. Schneidman, a non-lawyer, has advised energy, technology, consumer and health companies, among…
Drawing on his experience in the State Department, the World Bank, think tanks and his own consulting practice, Dr. Schneidman, a non-lawyer, has advised energy, technology, consumer and health companies, among others, on projects in more than 30 African countries. He has also served as Deputy Assistant Secretary of State for African affairs, and on the Africa advisory committees in the Office of the U.S. Trade Representative and at the U.S. Export-Import Bank.
Dr. Schneidman provides strategic advice on the varied political, economic, social and regulatory issues that are critical to companies' success in Africa. This includes issues related to Corporate Social Responsibility, compliance, market entry and risk mitigation. He played a leading role in the passage and recent reauthorization of the African Growth and Opportunity Act and was a delegate to the Global Entrepreneurship Summit co-hosted by President Obama during his visit to Kenya.
Dr. Schneidman chairs Covington's Africa Practice Group and is a senior member of the firm's Public Policy Practice Group, the International Strategy Group and the International Trade and Finance Group.
Read more about Witney Schneidman
Corporate & Commercial, International
Cov Africa


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Milaha was established in 1957 as a public "shipping agency" characterized at that time with high credibility among its customers. In a short time, Milaha transformed itself into a leading and giant international prestigious company that provides trustworthy "Maritime & Logistics" services that attract its customers' confidence in GCC, the Middle East, and around the globe. As a heavy-scale and pioneering company, Milaha strongly focuses on providing integrated transport, marine services, and supply chain solutions. Milaha has owned an integrated "Shipyard & Fabrication" comprising and operating two floating docks, one Shiplift, and several extensive workshops facilities with the ability to carry dry dock and float repair work for vessels up to 230m LOA. The Shipyard, established in 1978 and located at Mesaieed Industrial City, offers various and efficient maritime services, repair and refit services to all types of vessels and yachts, not only in Qatar but also to entire GCC states and the international vessels dock at Doha ports.
After winning 8 prestigious International Awards in field of Health, Safety, and Environment Management, BSC grants Milaha "Sword of Honour 2022 Award" in London, UK. 09 December 2022
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Welcome to our corporate website. Whether you are a prospective client with a challenging project; an existing partner wanting to get to know us better; or a future colleague looking for new opportunities, I trust you will find what you are looking for here. Since its foundation as Qatar's first shipping agent in 1957 and the holder of commercial registration number one in Qatar, Milaha has been a pioneer in the local and regional maritime industry. By continuously challenging the status quo, Milaha today is a large, diversified holding company with core interests in maritime transport, logistics, port management, and offshore marine services.
In a world of increasingly complex supply chains, unlocking synergies has been the key driver of our success over the years with each of our 5 strategic business pillars working together harmoniously to ensure every requirement of our clients and partners is satisfied, and every expectation is exceeded. Our reputation comes from our unwavering commitment to safety and quality; our financial and organizational strength; a diverse portfolio of the offering; and, most importantly, our dedicated colleagues.
Management is about arranging and telling. Our executives always strive to provide an environment of productivity and innovation. Meet our executive members who are the catalyst of change.
We serve every client the best way possible and improve our service every day.
When the company's operations started in 1958, Milaha chartered several tugs and barges. Over the following years, the company's fleet grew in number, size, and type of vessels, including owning and operating geared bulk and break bulk carriers. With the transformation of global freight and shipping methods from break bulk to containerized cargoes, the company decided to adapt to that change and started a new building campaign focused on a specialized container vessel. Today Milaha owns and operates a fleet of modern specialized container vessels which is among the largest in the Arabian Gulf and provides daily services to Hamad & Mesaieed Ports linking Qatar with the rest of the world.
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Investor relations activities are intended to present shareholders with detailed information and data on Qatar navigation's performance and its achievements during the year, along with outlining major business plans and objectives.
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Milaha Gas & Petrochem has a rich history of over 25 years of owning and operating tankers and carriers safely, efficiently, and sustainably. Leveraging its decades-long partnerships with major oil and gas companies around the world, Milaha Gas & Petrochem also provides third-party commercial management of vessels and will soon begin Floating, Storage and Offloading (FSO) operations.
Milaha fully owns 2 LNG carriers and has stakes in 6 other LNG carriers through joint ventures. Furthermore, Milaha is the majority shareholder in Nakilat (36.3%), the owner and operator of the largest LNG fleet in the world.
Additionally, Milaha owns and operates 1 handysize LPG/Ammonia carrier and has a 50% stake in 4 VLGCs as a joint venture with Nakilat.
Milaha Gas & Petrochem also offers end-to-end post-fixture operations management for clients, with an in-house team of master mariners, LNG vessel technical specialists, and technical managers dedicated to supporting clients' vessels. We currently manage post-fixture operations for 5 LPG carriers for a third party, and are committed to expanding our client base.
We have operated in the crude oil shipping sector since 1996, and strategically offloaded a major portion of our crude assets at the peak of the market in 2008. We are currently converting 1 Aframax tanker to an FSO unit in partnership with Qatar Energy, which will eventually serve the offshore oil sector in Qatar.
We are committed to delivering safe and reliable solutions to customers in the oil & gas shipping industry.
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