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Home Reality Check Reality Check: Syrian Gas Attack Connected to Bigger Conflict?
Reality Check: Syrian Gas Attack Connected to Bigger Conflict?
Truth In Media with Ben Swann, Episode 32- Trump Administration: Syria's Assad "Does Not" Have To Go
Ben Swann Breaks Down ABC News Fake Video of Syria Massacre
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Another devastating report from the Middle East: some 40 children hit by a gas attack in Syria, with Assad's regime being blamed.
President Trump tweets Assad is an "animal," but that Russia and Iran are responsible for backing him. And there's a "big price to pay."
Twelve hours later, missile strikes hit a Syrian air base, killing 14 including Iranians. Assad blames Israel, and Senator Lindsey Graham says Israel would have every right to do so "because Iran is very embedded in Syria."
So, is there any evidence that the Syrian government is responsible for the gas attack? And what about the tensions between Israel, Syria and Iran?
There are major problems with what is being played out in the Middle East that other media are just going to ignore. But we won't.
Let's give it a Reality Check.
It is a difficult issue to take on. Largely because emotions around the issue are so high. Over the weekend, reports of another chemical attack in Syria, this one in the city of Douma.
Video has been released on ABC, CNN, Al-Jazeera and so many other networks shows the horrific sight of small children who have been gassed.
According to the Associated Press, "Suspected poison gas was used to attack the last remaining foothold for the Syrian opposition in the eastern suburbs of Damascus, killing at least 40 people, including families found in their homes and shelters." These reports come from rescue groups and anti government forces in Syria.
Sunday, President Trump responded with a series of tweets:
"Many dead, including women and children, in mindless CHEMICAL attack in Syria. Area of atrocity is in lockdown and encircled by Syrian Army, making it completely inaccessible to outside world. President Putin, Russia and Iran are responsible for backing Animal Assad. Big price… to pay Open area immediately for medical help and verification. Another humanitarian disaster for no reason whatsoever. SICK!"
President Trump went even further to threaten even more action against Assad, tweeting:
"If President Obama had crossed his stated Red Line In The Sand, the Syrian disaster would have ended long ago! Animal Assad would have been history!"
It was nearly a year to the day when reports of another Syrian gas attack prompted the U.S. military to conduct airstrikes against a Syrian air base.
But as I reported only a few weeks ago, the U.S. Secretary of Defense now admits that there was actually no evidence in that case, or in any case that the Syrian government was the one that used sarin gas. And yet, that was the reason the U.S. gave for its the most recent airstrike.
So with no evidence, the U.S. previously conducted an airstrike against a Syrian air base. Now, President Trump is saying he will go even further. And the usual war cheerleaders in Senators John McCain and Lindsey Graham are pushing the president to do so.
For his part, Sen. McCain released a statement that attempted to blame President Trump for Sunday's attack.
"President Trump last week signaled to the world that the United States would prematurely withdraw from Syria. Bashar Assad and his Russian and Iranian backers have heard him, and emboldened by American inaction, Assad has reportedly launched another chemical attack against innocent men, women and children, this time in Douma."
All of this as the media continues to discount the idea that jihadists, including so called U.S. backed Syrian rebels have used chemical weapons in the past. "Even though U.N. Investigator Carla del Ponte, was unable to fulfill her U.N. joint Investigative mandate in Syria and withdrew in protest over the United States refusing to fully investigate allegations of chemical weapon use by 'rebels' who are actually jihadis, allied with the American effort to oust President Assad (including the use of Sarin by anti-Assad rebels)."
According to the Times of London, "Carla del Ponte, head of the independent UN commission investigating reports of chemical weapons use in Syria, told a Swiss-Italian television station that UN investigators gleaned testimony from victims of Syria's civil war and medical staff which indicated that rebel forces used sarin gas, a deadly nerve agent."
"Our investigators have been in neighboring countries interviewing victims, doctors and field hospitals and according to their report, of last week, which i have seen, there are strong, concrete suspicions but not yet incontrovertible proof of the use of sarin gas, from the way the victims were treated,' Del Ponte said in the interview, translated by Reuters. 'This was use on the part of the opposition, the rebels, not by the government authorities, she added."
What you need to know goes back to what Sen. John McCain said about Syria doing this because the U.S. might withdraw, the opposite is likely true.
Consider this: a year ago, with no evidence, President Trump ordered the largest strike so far against Syria over claims of chemical weapon use.
So if now, the president signaled that he would withdraw from Syria, why would the Syrian government, before that withdrawal happens, use chemical weapons on its own people?
Strategically that makes no sense at all. Unless there's a bigger strategy at play here involving the U.S., Israel, Russia and Iran.
But believe this: what is being sold in the media as to what is happening in Syria is not what it seems.
Would Israel and the U.S. attack Syria and Iran because of a chemical attack that has not been proven to be from the Syrian government? Remember, Israel recently admitted that it was behind the 2007 bombing of Syria's nuclear reactor. And, just two weeks ago, the a joint military exercise between Israel and the U.S. played out a scenario of an Iranian attack on Israel.
Meanwhile the media shows you pictures of harmed children and avoids the bigger question, which is this: is the U.S. potentially being pulled into an all-out war with Iran and Syria?
That's Reality Check, let's talk about it right now on social media.
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http://truthinmedia.com/author/benswann/
Ben Swann is an investigative journalist working tirelessly to dissolve the left/right paradigm prevalent in most mainstream media narratives. As a news reporter and anchor in the earlier days of his career, he has gained a wealth of experience while earning two Emmy Awards and two Edward R. Murrow awards.
Answer to Trump Social Ban and Parler Removal De-centralization?
Ben Swann - Jan 14, 2021


Cave dwellers from long ago did not have much time to waste sitting around, they had a belly to fill. A built-in survival instinct, useful. And let's not forget the cave babies who only exacerbated the problem of empty bellies. So most of their day they were on the look-out for something to eat. Food acquiring implements took precedence for the cave folk. How did the spear with a flint on the end get invented when hunters already had sharp sticks? It might have taken generations or happened in an instant, or perhaps it was all by accident. Even though they lived relatively short lives, they made time for other endeavours too. Perhaps we should take heed.
With all these practical matters to deal with cavemen still had time for art. They were bold artists, working before the rule book had been written, so they didn't need to discard it. The works of art went straight onto the walls of the cave. Outlines of hands first, followed by depictions of their lives. Recorded in case they forgot? To send a message into the future? Or have men always exaggerated the size of the catch? And so the first gallery was created even before the first temple. Perhaps it was just a way to mark their property and we are reading too much into it all.
This is the time of another arrival, when necessity gave birth to invention. Good times.


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At least 5 dead after SUV carrying illegal immigrants crashes, sheriff says
Created on Sunday, 17 June 2018 17:45
At least 12 people were ejected from a Chevy Suburban SUV carrying illegal immigrants after it crashed following a high-speed chase with U.S. Border Patrol vehicles near the Texas-Mexico border, a sheriff said Sunday, adding that five people were confirmed dead.

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When I go onto Amazon, it comes up as$2.99 -- is this correct?
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Watch Courtney Barnett's video for "Charity" – HUH.
Australian singer-songwriter Courtney Barnett has shared the official video for her song "Charity", which appears on the latest album Tell Me How You Really Feel.
Directed by Ashley Connor, the footage was shot entirely on 16mm film and shows the band performing in Toronto, Canada, and checking out some of the local area.


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Jamie MacDonald Judoka
Home » Judoka » Jamie MacDonald » judo-news
Jamie MacDonald
Country:Great Britain
Born:19 November 1990
Passed away:12 November 2017 (26 years)
Welsh judoka Jamie MacDonald competed at the CommonWealth Games in 2014. In 2015 he was diagnosed in 2015 and passed away in November 2017. He inspired many people to deal with cancer and fight it fight and had the pleasure to speak to a lot of sportsmen, "the perks of the condition" he called the small advantages. As judoka he won various international medals in the British region. He won a senior Welsh championship medal at his 18th.
Welsh judoka Jamie MacDonald lost his battle with cancer
Welsh judo player Jamie MacDonald - who competed at the 2014 Commonwealth Games in Glasgow - has died at the age of 26. MacDonald had been diagnosed with an inoperable brain tumour in early 2015. Jamie's mother reacted on his blog: "Sadly Jamie lost the biggest fight of his life this afternoon. He died at home, peacefully and in no pain. Jamie is 26 years old, his 27th birthday will be in a week. Xx Jamie's mum." Read more
3 Crystal Palace 2014
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Die Skulptur Saint Mathurin in der Basilika St-Mathurin in Larchant, einer französischen Gemeinde im Département Seine-et-Marne der Region Île-de-France, wurde im 15. Jahrhundert geschaffen. Eine Quelle berichtet, dass die Heiligenskupltur im Jahr 1462 durch einen Mönch von Paris nach Larchant kam.

Im Jahr 1938 wurde die Skulptur des heiligen Mathurin, der auch als Mathurin von Larchant bezeichnet wird, als Monument historique in die Liste der denkmalgeschützten Objekte (Base Palissy) in Frankreich aufgenommen.

Die 1,74 Meter hohe Skulptur aus Holz wurde 1880 von Abbé Gomart, Pfarrer in Larchant, an den Sammler Eugène Thoison verkauft. Nach dessen Tod wurde sie 1936 von Abbé Romain aus dem Nachlass erstanden.

Zu Füßen des heiligen Mathurin ist kniend Theodora, die Tochter des römischen Kaisers Maximian dargestellt, die der Heilige von ihrer Besessenheit geheilt haben soll.

Literatur
 Le Patrimoine des Communes de la Seine-et-Marne. Flohic Editions, Band 1, Paris 2001, ISBN 2-84234-100-7, S. 154.

Weblinks

Einzelnachweise

Monument historique in Larchant
Monument historique (Skulptur)
Monument historique seit 1938
Skulptur (15. Jahrhundert)
Mathurin

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Loss of a Phalloid Legend
Posted on May 13, 2020 by Plant Delights Nursery
We are saddened to announce the passing (May 12) of one of our closest friends, plantsman Alan Galloway, age 60. In addition to serving as an adjunct researcher for Juniper Level Botanic Garden, Alan was a close friend and neighbor, living less than two minutes from the garden/nursery.
Alan was a native North Carolinian, who grew up on a farm in Brunswick County, NC, where he developed his love for plants and the natural world. After graduating from UNC-Wilmington with a Computer Science degree, and working for his alma mater for two years, he made the move two hours west to Raleigh. There, Alan worked at NC State University in IT administration and management for 30 years, until retiring in Fall 2018 as Director of IT Services.
Starting in 1999, Alan would save up his vacation time from his day job at NC State, and spend 3-4 weeks each fall, trekking through remote regions of the world where he felt there were still undiscovered aroid species to find, document, and get into cultivation. From 1999 to 2018, he managed 21 botanical expeditions around the world, that included the countries/regions of Cambodia, Crete, Hong Kong, Laos, Mallorca, Philippines, Thailand, and Vietnam.
Alan routinely risked life and limb on his travels, whether it was getting attacked by a pit viper in Thailand, barely missing a land mine in Cambodia, or tumbling down a mountain and almost losing a leg in Laos.
I had the pleasure of botanizing in Crete, Thailand and Vietnam with Alan, which was an amazing experience, although not for the faint of heart. Alan was a tireless force of nature, but was not one to suffer what he viewed as stupidity or laziness. Although he was very respectful of people from all walks of life, he also regularly burned bridges to those whom he found incapable of meeting his meticulously high standards.
Alan was botanically self-taught, but his obsessive compulsion led him to become one of the worlds' leading experts on tuberous aroids, specializing in the genera Amorphophallus and Typhonium. To date Alan is credited with the discovery of 30 new plant species (see list below). He was working on describing several more plants from his travels at the time of his death.
Not only did Alan's botanical expeditions result in new species, but also new horticultural cultivars of known species. Two of the most popular of these were Leucocasia (Colocasia) 'Thailand Giant' (with Petra Schmidt), and L. 'Laosy Giant'.
As a scientist, Alan was both meticulous and obsessive. It wasn't enough for him to observe a new plant in the field, but he felt he could learn far more growing it in cultivation. He would often work through the night in his home research greenhouse studying plants and making crosses, so he could observe seed set and determine other close relatives.
Alan was overly generous with his knowledge, believing that sharing was necessary for the benefit of both current and future generations of plant scientists. Without his expert understanding of crossbreeding tuberous aroids, we would never have been able to have such incredible success in our own aroid breeding program. Seedlings from his crosses were then grown out and observed, often resulting in a number of special clonal selections.
After his tuberous aroids went dormant each year, all tubers were lifted from their containers, inventoried, and carefully cleaned for photography and further study. Visiting his greenhouse during tuber season was quite extraordinary.
In his amazing Raleigh home garden and greenhouse, Alan maintained the world's largest species collection of Amorphophallus and Typhonium, including 2 plants named in his honor; Amorphophallus gallowayi and Typhonium gallowayi. Alan's discoveries are now grown in the finest botanical gardens and aroid research collections around the world.
After returning from what proved to be his last expedition in Fall 2018, he suffered from a loss of energy, which he attributed to picking up a parasite on the trip. It took almost eight months for area doctors to finally diagnose his malaise as terminal late stage bone cancer, during which time Alan had already made plans and purchased tickets for his next expedition. I should add that he made his travel plans after being run over by a texting pickup truck driver, and drug under the truck for 100 feet through the parking lot of the nearby Lowes Home Improvement, which ruined his kidney function.
Alan was certain, albeit too late, that his cancer came from a lifetime addiction to cigarettes, which he was never able to overcome. Over the last 18 months, it's been difficult for those of us who knew Alan to watch him lose the vitality and unparalleled work ethic that had been his trademark. Despite his loss of physical ability, his trademark independent/stubborn nature would still not allow him to even accept help driving himself to chemo infusions and blood transfusions, which he did until he passed away. Alan was also never one to complain or bemoan his circumstances, only continuing to accomplish as much as possible in the time he had remaining.
After the initial shock of his diagnosis, Alan systematically began distributing massive amounts of his ex-situ conservation aroid collection to gardens and gardeners around the world, since he also believed that sharing is the most effective means of plant conservation.
One of his hybrids that Alan had shared and asked us to keep a special eye on was his cross of Amorphophallus kachinensis x konjac. We talked with him last week and shared that the first flower was almost open, and he was so excited to see his baby for the first time, but by the time it opened early this week, it was too late. So, here is the photo of his new cross, seen for the first time that would have made him so proud.
Alan Galloway new plant species discoveries:
Amorphophallus allenii (2019 – Thailand)
Amorphophallus acruspadix (2012 – Laos)
Amorphophallus barbatus (2015 – Laos)
Amorphophallus bolikhamxayensis (2012 – Laos)
Amorphophallus brevipetiolatus (2012 – Laos)
Amorphophallus claudelii (2016 – Laos)
Amorphophallus crinitus (2019 – Vietnam)
Amorphophallus crispifolius (2012 – Laos)
Amorphophallus croatii (2011 – Laos)
Amorphophallus ferruginosus (2012 – Laos)
Amorphophallus gallowayi (2006 – Laos)
Amorphophallus khammouanensis (2015 – Laos)
Amorphophallus malkmus-husseinii (2019 – Laos)
Amorphophallus myosuroides (2007 – Laos)
Amorphophallus ongsakulii (2006 – Laos)
Amorphophallus prolificus (2006 – Thailand)
Amorphophallus reflexus (2006 – Thailand)
Amorphophallus schmidtiae (2006 – Laos)
Amorphophallus serrulatus (2006 – Thailand)
Amorphophallus umbrinus (2019 – Vietnam)
Amorphophallus villosus (2019 – Vietnam)
Typhonium attapeuensis
Typhonium conchiforme (2005 – Thailand)
Typhonium gallowayi (2001 – Thailand)
Typhonium khonkaenensis (2015 – Thailand)
Typhonium rhizomatosum (2012 – Thailand)
Typhonium sinhabaedyai (2005 – Thailand)
Typhonium supraneeae (2012 – Thailand)
Typhonium tubispathum (2005 – Thailand)
Typhonium viridispathum (2012 – Thailand)
Aspidistra gracilis (2012 – Hong Kong)
Not only has Alan been a good friend for over 30 years, but he has been extremely generous in sharing with us at PDN/JLBG. Over 1500 plant specimens in our collection came directly from Alan. It still seems surreal that we have lost such a vibrant soul that has been so important to expanding our body of knowledge about the botanical/horticultural world. Farewell, my friend…you will be sorely missed.
We will be coordinating with his niece April and her husband Mark to plan a celebration of Alan's life, which will be held here at PDN/JLBG at a future date, which we will announce when it is set.
This entry was posted in Articles, Nursery News and tagged Alan Galloway, amorphophallus, aroids, botanical expeditions, juniper level botanic garden, Plant Delights Nursery, Plant Delights Nursery Blog by Plant Delights Nursery. Bookmark the permalink.
18 thoughts on "Loss of a Phalloid Legend"
Randy Baldwin on May 13, 2020 at 8:32 pm said:
Very sorry for your and botany's loss. Didn't know Alan but your account of his endeavors was fascinating and his passing saddens me.
Carol Brashear on May 13, 2020 at 8:36 pm said:
Bill and I send our sincere condolences on the loss of your dear friend. What a wonderful tribute to him.
Tom Ranney on May 13, 2020 at 8:47 pm said:
Thanks for the kind, fascinating, and insightful tribute. Amazing life and story. A great loss.
Laura Sonnichsen on May 13, 2020 at 9:55 pm said:
What an incredible person you have described here. I am sorry that you have lost him, but he has left with you the jewels of his life to share. Thank you for letting us know him with this great tribute.
Lisa Colburn on May 13, 2020 at 10:13 pm said:
What a wonderful tribute to your dear friend and kindred spirit. My sincere condolences.
Arthur in the Garden! on May 13, 2020 at 11:55 pm said:
Truly sadden.
Liz Boot on May 14, 2020 at 6:20 am said:
For the facebook communion he was such an important man for his webpage, advice and findings of new species. I would like to thank him from all these fb groups for everything he did and how he presented people with the option to buy "red plates" plants of the Amorphophallus species which were a surprise what you would get, as he collected them from his huge amounts of soil when he replanted his species. He shared his knowledge widely and even the most "novice" plant interest human he answered their questions. He was so proud of his webpage with extremely beautiful pictures (which of course were and are still with copyright). When asking or publishing he never refused but the moment he saw of found one of his pictures posted without his consent he would give that person some "harsh but fair" comments. He will be missed so much. So sorry for your loss of a great friend and our condolences from several facebook groups members to his family, friends and loved ones. He will be missed immensely. Thank you for this article about him as it is told just like he was and that people that did not know him now will know him when they see his name popping up in the plant world.
Andrew T. Leonard on May 14, 2020 at 7:15 am said:
Thanks for everything Alan! What a giving soul.
I'm sure you're walking w/all your hybrids.
Jeannette on May 14, 2020 at 7:38 am said:
Sad to loose someone so very special to all.
Thank you for sharing Alan's love affair with plants.
Emily Honeycutt on May 14, 2020 at 8:40 am said:
Tony so sorry to hear of your loss of a great friend. He certainly sounds like a great person. Your tribute to him was very insightful and sounds like he had a love for plants. He has left a legend and will make the world a better place. Always enjoyed your presentations of your plant trips.
Katherine Wagner-Reiss on May 14, 2020 at 9:11 am said:
A wonderful tribute to a life well lived
Hazel Smith on May 14, 2020 at 11:33 am said:
Beautiful…my amorophophallis konjac blossomed a few weeks ago…so fun to watch, nose covered. Bought last spring from PD…so sorry for your loss.
Foresa Coe on May 14, 2020 at 8:47 pm said:
What a wonderful tribute
Bobby Ward on May 15, 2020 at 5:16 pm said:
Thank you, Tony, for the tribute to Alan Galloway. He made major contributions to the study of aroids and your summary of his life captures it well.
Leo Chul Song, Jr. on May 15, 2020 at 11:35 pm said:
Very sorry to read this. I had far too few interactions with him whilst at Calstate Fullerton. We shared material and I was happy to share seeds of Helicodiceros muscivorous I had received from Liége.
Rest in peace, Alan; your legacy will contiue to grow and flourish.
Jim and Cheryl Wooten on May 16, 2020 at 10:19 am said:
Such a great tribute to Alan. We enjoyed his friendship and his generosity to us over the years.
He was a wonderful neighbor and friend. Thank you for sharing this history with us.
Look forward to celebrating his life and accomplishments.
Cheryl and Jim Wooten
Mike Bush on May 16, 2020 at 2:17 pm said:
Thank you, Tony for allowing me to know Alan through your writing, and to share saddness.
Dr Stan Barone Jr on May 16, 2020 at 8:08 pm said:
Tony thank you for such a beautiful tribute to one of the most special human beings I have ever met. I had the privilege of picking up after falling down a mountain side after he jumped off a path avoiding a pit viper. Racing to the closest emergency room in puket Thailand. He was majorly bummed to have to chill out for two day in a beach chair with 20 stitches in his thigh.
His generosity was unsurpassable. He was not an easy person to get close to but if you were part of his "family" he would do anything in the world for you. We will always love him and miss his wit intellect and warmth.
Stan Barone Jr
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This performance is included as part of our season ticket packages, which start as low as $40 per seat. Please call 405-232-SING (7464) if you're interested in purchasing a season ticket package.
On the 100th anniversary of the signing of the armistice that ended World War I, Canterbury presents Benjamin Britten's 20th century masterwork "War Requiem". The piece combines text from the traditional Latin requiem with the poetry of Wilfred Owens, a young soldier who died in combat one week prior to the armistice signing. Canterbury will collaborate with students from its Canterbury Youth Voices program, choirs from Oklahoma City University, three accomplished soloists and the Oklahoma City Philharmonic. With these talented partners, the piece will be presented on a massive scale that only Oklahoma's leading community choir can make possible.


The Maritime Operator Safety System (MOSS) came into effect on 1 July 2014, replacing the former Safe Ship Management (SSM) system.
MOSS requires maritime operators to develop and maintain their own safety system covering all vessels in their operation. By putting a bigger focus on safety for vessel owners and operators, MOSS will improve safety outcomes.
MOSS is designed to cover most commercial operations in New Zealand waters, including those using barges carrying passengers, fishing ships, rigid-hulled inflatable boats, large vessels, foreign charter fishing vessels and non-SOLAS foreign-flagged vessels.
If your operation is not covered by the International Safety Management (ISM) code, or a safe operating plan, safety case or barge safety certificate, it will be covered by MOSS.


Food poisoning is caused by bacteria and occurs when food has not been properly handled, stored or cooked. When shopping, it's important to keep the temperature of your food within a safe range.
Just by being a savvy shopper, you can ensure that your food makes it safely from supermarket to home, without the addition of any hidden nasties!
-	Place frozen or chilled foods in your trolley last – start with the non-food aisles first, then the non-refrigerated drinks and dry goods, then refrigerated meats and ready-to-eat foods, and finally the frozen foods and hot food sections.
-	Never buy products past their used-by date, or damaged products, such as ripped bags and dented cans, and bruised fruit and vegetables.
-	At the check-out, make sure the sales assistant places raw meats in a separate bag and keeps chilled foods together – cold with cold and hot with hot.
*The older the food, the more chance there is for microbes to grow and reach harmful levels.
*The temperature in your car can get as hot as 40'C and higher, on those hot summer days.


Home Video Training	(BTC Analysis) Where Is Bitcoin Going?
That was the amount of time that it took me to figure out the big picture.
Trading is all about being able to relate different time frames to one another.
I used to always find myself staring at 5-minute charts, but I never understood what was causing the movement in the 5-minute chart.
I was losing trade after trade and I couldn't figure out why. I finally started messing around with the chart when it clicked.
I had the wrong perspective the entire time and that was the reason I was getting killed by my trades!
You might be feeling like this right now. The market is super rough, and I want to show you the big picture.
I did a full technical analysis video of Bitcoin and posted it on youtube. It is going to show you my personal perspective on BTC.
Here is the thing, don't just watch it. Take notes and understand why I do what I do. It will change how you trade.


The aims of the Private Rented Sector Accreditation Scheme are to encourage, acknowledge, raise awareness and actively promote good standards and management practice by landlords, and to assist landlords and tenants to undertake their respective responsibilities to each other.
The Scheme also encourages and acknowledges responsible behaviour by tenants through an accredited tenant scheme.
The Scheme comprises an element of self-regulation and accordingly relies on a degree of goodwill and trust on the parts of landlords, tenants and PRSAS.
It is a requirement of the Scheme that the physical condition of dwellings, the level of provision of basic amenities and management practices, are fair and reasonable, and not liable to be prejudicial to the health, safety and welfare of tenants or the surrounding neighbourhood.
A landlord or agent makes an application and declares meets criteria, fit & proper and will comply with code of practice. We will check with the local authority whether you have any objections to the person being accredited.
Every landlord or agent must have completed the development course. This can be completed online or at a face-to-face event. These courses can be arranged with you in a local council venue which keeps costs down.
Throughout accreditation, the member must continue to comply with our code of practice and criteria. CPD must be collected at the rate of 10 per annum which we randomly check. We have a full complaint procedure allowing tenants to complain against any member and we will deal with it.
We at PRSAS totally understand the difficulties local authorities are facing at the moment with their budgets.
The simple reality is, something has to give. We also understand that an accreditation scheme currently being run by a local authority could be one of the first things to be cut.
PRSAS provides local authorities the option of either asking us to run accreditation in your area in tandem with your own scheme or other commercially provided schemes, do nothing in which case we already provide accreditation throughout England, or, we can passport your existing scheme into ours with no fuss.
All landlords and agents must complete our development course. The development course can be completed online or face-to-face. A local authority can assist greatly with attendance based courses if a room in a council building can be used as this reduces costs significantly.
The development course is based upon our revision of the Accreditation Network UK (ANUK) landlord handbook and the content has been created for amateur and experienced landlords.
Members must complete a test at the end of the course (online or face-to-face) and have a pass rate of 50% or better.
Please contact us to request access to a sample course.
All landlords or agents wishing to become accredited must declare that they are a fit and proper person by accepting the below declaration. In addition, we will provide details to the local authority and ask if you have any reason why you believe the applicant should not be accredited.
The scheme operator will work in close partnership with the local authority, landlords, any local bona fide landlord associations and other key private rented sector stakeholders.
The scheme operator will administer and monitor the scheme.
Maintain a database record of accredited dwellings, landlords and tenants which will be passed to the local authority who covers the area of the accredited landlord or agent.
Be responsible for the issuing, administration, suspension and revocation of accredited status (with prior consultation with the local authority).
Provide general help and advice e.g. standards.
Provide information on changes and likely pending changes in legislation by such means as landlord forums, newsletters, and through local landlord associations.
Assist landlords and tenants to achieve accreditation status.
Provide advice on energy efficiency measures.
By agreement with landlords provide a public list of accredited dwellings in which accommodation is available to let.
Regularly consult with accreditation scheme stakeholders and act positively on feedback.
All our accredited landlords or agents must adhere to our code of practice and criteria for being accredited.
If somebody has a complaint against one of our members, they may use our complaint redress scheme.
A tenant may use this procedure to complain against a landlord or letting agent member or, a landlord client of a letting agent who is a member may also use this complaint procedure although agent complaints will normally be passed to the new government approved redress schemes.


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Palestinian Solidarity in Canada: the Fight Against the IHRA's Working Definition of Antisemitism
By Saif Khan
Editor - Ashleena Bilal
In the province of Ontario, Bill 168 is known as the "Combating Antisemitism Act," which aimed to alter the legal definition of antisemitism in accordance with the International Holocaust Remembrance Alliances views. According to Toronto's BDS Network, the bill was first introduced in December of last year, and it passed it's 2nd reading in the Ontario Legislature this February. Instead of a third reading taking place for the bill, the Ontario government unilaterally adopted the IHRA definition through an Order in Council on the 27th of October, due to the public outrage the bill was originally met with. On November 2nd, Ontario MPP Kaleed Rasheed stated that the controversial "illustrative examples'' of the IHRA definition, which equates criticism of Israel to antisemitism, had been excluded from Ontario's adoption of the definition. However, on November 3rd, Canadians for Justice and Peace in the Middle East (CJPME) reported that statements from Ontario MPPs suggested that the examples remain in Ontario's adoption of the definition, leaving it unclear whether Ontario's adopted definition equates criticism of Israel to antisemitism.
The definition in question is one that raises concern to Canadian academics and groups such as CJPME and Independent Jewish Voices Canada. In an open letter opposing the IHRA's definition of antisemitism, Canadian academics stated that they believed the definition "is worded in such a way as to intentionally equate legitimate criticisms of Israel and advocacy for Palestinian rights with antisemitism." The hundreds of academics who signed the letter believe that the implementations of the IHRA's views undermine the Palestinian struggle against occupation, as well as the true global struggle against antisemitism. Antisemitism by definition is a form of racism, and according to the #noIHRA campaign's official website "the real fight against antisemitism must be joined to the struggle for equality and human rights for all people in Canada, in (occupied Palestine) and around the world."
Independent Jewish Voices Canada, along with other groups such as Toronto's BDS Network, put on a digital panel to unpack the IHRA. I had the chance of attending the webinar, where I learned more about the speaker's thoughts on the IHRA's definition, how it threatens academic freedom, and how it's weaponized by right-wing zionists against pro-Palestinian speech.
The panel's first speaker was Dr. Sheryl Nestel from IJV, who started by speaking about the rise of the IHRA's working definition of antisemitism. The definition was embraced by the IHRA in 2016, which then sparked a campaign for the definition to be embraced by institutions and governments. The IHRA is also heavily endorsed by the Israeli government, which only makes matters worse. Nestel spoke about an incident in the UK, where a fundraiser for Palestinian children was shut down due to the fundraiser being considered antisemitic under the IHRA definition. She also mentioned various incidents where universities in the US shut down pro-Palestinian initiatives, since the Trump administration also uses the definition, and how a conference in Germany was also almost shut down due to complaints backed by the definition. The original creator of the definition acknowledged that it's being used in ways that were not of his intention, and though some people believe the IHRA definition is universal, there are tons of alternatives available by other organizations that challenge the definition. Nestel stated that by having special demands for antisemitism, the definition puts antisemitism over general racism, which is racist in itself. She believes that Palestinian hate is at the heart of the definition, since it focuses on defending Zionism rather than other issues such as white supremacy. Nestel also noted how the people that are often targeted by Zionists who use the definition are often racialized professionals, such as Angela Davis or Osgoode Hall Law School's Faisal Bhabha.
Bhaba, who was also a panelist at the webinar, highlighted the fact that most right-wing free speech activists are silent on the topic of shutting down pro-Palestinian speech. Bhaba believes that the free speech of Palestinians, Arabs, and Muslims on the political left don't matter to said activists, and that institutions that value the IHRA definition practice selective free speech. The IHRA definition is used to distort the speech of the Palestinians in a way that is unique to the Palestinian people.
Other panelists, such as Dr. Greg Shupak and Dr. Nahla Abdo, elaborated on the points of the previous speakers. Shupak spoke about how use of the definition threatens the integrity of universities. The definition reinforces the pro-colonization narrative that many institutions aim to dismantle. He explained that the definition should not solely be framed under the context of threatening academic freedom and free speech, but as a threat to the educational and progressive environments of institutions as well. The professor believes that the definition's use threatens students' education as well as collective anti-colonial liberation- which he believes is upsetting since universities are one of the last places where authentic understandings of truth and justice are fostered after neoliberalism has "hollowed out so much of our spaces". The academic claims that this goes against educational institutions' mission of the truth and education.
Dr. Abdo reflected on the history of anti-Palestinian racism, and how the weaponization of the IHRA definition is in response to the increase of support for Palestine on campuses in North America and Europe. According the Abdo, the "unmasking" of Israel caused the Zionist lobby to retaliate, the IHRA definition being one of their strategies. The sociology professor went on to state that Palestinians aren't policed solely by their local governments, but by the Zionist lobby as well. Various right-wing Zionist organizations work closely with institutions, and said organizations use the IHRA definition to police anything pro-Palestinian related on campuses. Abdo closed by speaking on Zionism itself, while connecting it to Canada's own history as a settler colonial state. Zionism is an ideology that considers Jewish people entitled to their own state, which puts them above other people while racializing the Palestinians along with Jewish minorities. This isn't different from many other settler colonial movements, such as the genocide of Indigenous people here in Canada. Settlers in Canada aimed to erase Indigenous culture and structure, and Israel hopes to do the same. This attempt to erase Palestinian history and struggle is supported by institutions who use the IHRA definition. If we can openly criticize our own nation without censorship, why can't we do the same for Israel?
While it remains unclear what role the definition will play in suppressing pro-Palestinian speech in Ontario, it's obvious that the IHRA's definition of antisemitism is a threat to Palestinian solidarity across the world. The IHRA's definition goes against combating collective hate and racism, and that fact makes itself clear. Incidents such as the cancellation of a joint vigil for a bombing in Gaza and a synagogue shooting (due to claims that the event would portray Israel as a racist state), or a Holocaust survivor's talk being censored by a Manchester university make this obvious. Both antisemitism and anti-Palestinian racism are very serious and dangerous issues, and it's important to fight against both collectively in a matter that doesn't harm one or the other.
Read IJV's alternative definition of antisemitism here, and learn more about the IHRA definition at www.noihra.ca.


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ScotRail has launched a nationwide recruitment drive for an extra 100 drivers needed at several depots across Scotland.
It will be recruiting trainee train drivers at locations including Aberdeen, Ayr, Bathgate, Edinburgh, Glasgow, Gourock, Helensburgh, Inverness, Perth, Stirling and Tweedbank.
They will be paid £24,559 during their first year of "intensive training", gradually increasing to £43,212 after a probationary period.
Phil Verster, ScotRail Alliance managing director, said: "We're investing in Scotland's railways by modernising trains, expanding timetables and adding journey options – and recruiting a large group of new drivers is vital to make these improvements possible.
"We are proud to be supporting local communities and the Scottish economy by creating quality jobs that will make a real impact for customers."
The train operator said it wants "enthusiastic and reliable" candidates to come forth if they have "excellent" attention spans, experience of safety-critical roles and a "passion" for customer service.
Verster and transport minister Derek Mackay today (17 September) met the company's existing trainee drivers who are currently going through the qualification process in Edinburgh.
Mackay called the railway staff a "key asset" to investments from the Scottish government into infrastructure and electrification.
He said: "This recruitment campaign will support the delivery of Scottish jobs in the industry and means that we are able to continue to operate a word-class facility in the future."
Scottish secretary of the Aslef trade union, Kevin Lindsay, welcomed the announcement, calling it a great opportunity for all sections of the community to join the railway.
He added: "As a union, we look forward to continuing our good working relationship with the Scottish government and Abellio as we jointly develop and deliver Scotland's railways."
Earlier in September, ScotRail unveiled the first of 40 restored Class 158s set to roll out at the rate of one a month between now and April 2018 on several Scottish routes.
The TOC took on 14 extra workers specifically for the overhaul project, which is turning the 40 trains into 'go anywhere' vehicles specifically intended for the 'scenic railways' routes.
(Top image c. Alex Drennan)
Jobs and skills boost in London – courtesy of Thameslink


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Men's plain wallet in dark blue color, a creation of Giorgio Armani House from the summer collection of Emporio Armani. It is decorated with the legentary eagle logo of Giorgio Armani House, which is embosed on the front side. Inside it has a paper money pocket and ten card pockets. Tone2tone external seams complete the finishing of the wallet, in combination with the embosed logo inside the wallet. By 100% eco leather. It is combined with a white tranportation box.


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Cambodia digital economy and social policy framework (2021-2035)
Cambodia Issue and policy briefs 2021 Access to education, Access to information, Development policy and administration, Priority health concerns, SMEs policy and regulation, Social development
The digital economy and social policy framework of Cambodia 2021-2035 sets out a long-term vision for building a vibrant digital economy and society by laying the foundations fo...
Statistical yearbook of Cambodia 2021
Cambodia Books and book chapters Ministry of Planning 2021 Economy and commerce, Environment and natural resources
The statistical yearbook of Cambodia 2021 is the baseline document of statistical data produced by the National Institute of Statistics, Ministry of Planning. This book provides...
Overview of the State of Indigenous Peoples in Asia
Cambodia, China, Lao People's Democratic Republic, Myanmar, Thailand, Viet Nam Advocacy and promotional materials Asia Indigenous Peoples Pact (AIPP) 2014 Concessions, Ethnic minorities and indigenous people, Forest products, Protected forests
The fact remains, however, that the individual and collective rights of peoples who self-identify as indigenous peoples are being violated on a daily basis.
Worked to debt: Over-indebtedness in Cambodia's garment sector
Cambodia Reports, journal articles, and research papers (including theses and dissertations) Cambodian Alliance of Trade Union (CATU), Center for... 2020 Economy and commerce, Garments and textiles, Human rights
This joint briefing paper is made under the Cambodian Alliance of Trade Union (CATU), Center for Alliance of Labor and Human Rights (CENTRAL), and Cambod...
Cambodia MDG Acceleration Framework (MAF): Promoting Women's Economic Empowerment
Cambodia Advocacy and promotional materials Ministry of Women's Affairs (MoWA) 2013 Gender, Women in development, Women policy and administration
Gender equality and empowerment of women are key national development objectives in Cambodia as reflected in the Government's Rectangular Strategy (RS) and the National Strategi...
Lao People's Democratic Republic Advocacy and promotional materials
This paper is talk about Laos include economic situation, background, law role, government size etc...
Resettlement impacts of Nam Ngum 2 hydro-power project on community culture
Lao People's Democratic Republic Reports, journal articles, and research papers (including theses and dissertations) Sengkham, S. 2007 Ethnic minorities and indigenous people policy and rights, Hydropower dams
This report examines the resettlement of people for Nam Ngum 2, a 615-megawatt hydroelectric dam in central Lao PDR. The author identifies several human and environmental rights...
Research evaluation of economic, social, and ecological implications of the programme for commercial tree plantations
Lao People's Democratic Republic Reports, journal articles, and research papers (including theses and dissertations) ອົງການຄຸ້ມຄອງທີ່ດິນແຫ່ງຊາດ, ຫ້ອງການນາຍົກລັດຖະມົນຕີ, ສປປລາວ 2009 Rubber
This research could not have been conducted without the backing and cooperation from Centre for Research and Information on Land and Natural Resources (CRILNR), National Land ...
Laos: a state coordinated frontier economy April 2011
Lao People's Democratic Republic Advocacy and promotional materials Edo Andriesse 2011
the economic activities in Northern Laos are a form of unregulated frontier capitalism. The available evidence presented in this paper provides a differe nt picture. In fact t...
Draft" The seventh national socio-economic development plan (2011-2015), executive summary unofficial translation from original Lao version
Lao People's Democratic Republic Issue and policy briefs ກະຊວງແຜນການ ແລະ ການລົງທຶນ Social development
The document of theSeventh National Socio-Economic Development Plan (2011-2015) consists of two parts: I.Assessment of the Implementation of the Sixth NSEDP (2006-2010); II...
The economic potential for smallholder rubber production in northern Laos
Lao People's Democratic Republic, Myanmar, Viet Nam Reports, journal articles, and research papers (including theses and dissertations) Birdlife Rubber
The Babbler is the quarterly newsletter of BirdLife International in Indochina. This quarter The Babbler was compiled by Tran Thi Thanh Huong Huong@birdlife.org.vn and edited by...
Laos - Planting for the future
Lao People's Democratic Republic Reports, journal articles, and research papers (including theses and dissertations) Land Issues Working Group, the Swiss Agency for Development and Cooperation Environment and natural resources policy and administration
This report was commissioned by the Lao Land Issues Working Group and supported by funding from the Swiss Agency for Development and Cooperation. It was prepared during May-June...
Key Indicators for Asia and the Pacific 2017
Cambodia, Lao People's Democratic Republic, Myanmar, Thailand, Viet Nam Reports, journal articles, and research papers (including theses and dissertations) Asian Development Bank 2017
The Key Indicators for Asia and the Pacific 2017 (Key Indicators 2017), the 48th edition of this series, provides statistics on a comprehensive set of economic, financial, socia...
Ecological and socio-economic values of Mangrove ecosystems in tsunami affected areas: Rapid ecological-economic-livelihood assessment of Ban Naca and Ban Bangman in Ranong Province, Thailand
Thailand Reports, journal articles, and research papers (including theses and dissertations) IUCN Disaster preparedness and emergency response policy and administration, Disasters, Livelihood rights
Framed after the devastation of the Indian Ocean Tsunami, the aim of this study is to explore the role that mangrove ecosystems play in providing and sustaining livelihoods thro...
Securing Livelihoods and Land Tenure in Rural Myanmar
Myanmar Reports, journal articles, and research papers (including theses and dissertations) Columbia University School of International and Public Affairs, UN-Habitat 2013 Land, Land policy and administration, Land sales and trades, Private land
The Myanmar government introduced two new land laws in 2012 as part of an effort to liberalize land markets. This report analyzes the implementation of these laws using theory, ...
Dispute resolution and access to justice: extended synopsis
Cambodia, Viet Nam, Lao People's Democratic Republic, Thailand, Myanmar, China Reports, journal articles, and research papers (including theses and dissertations) Natalia Scurrah, Philip Hirsch 2015 Alternative dispute resolution, Civil and political rights, Ethnic minorities and indigenous people policy and rights, Human rights, Law and judiciary
Extended synopsis of report on access to justice and dispute resolution in the Mekong region, published by Mekong Land Research Forum in 2015.
What shall we do without our land? land grabs and resistance in rural Cambodia
Cambodia Conference/workshop proceedings and presentations Schneider, Alison Elizabeth 2011 Economic land concessions and plantations, Land, Land and housing rights and evictions, Land classifications
Abstract: "Political dynamics of the global land grab are exemplified in Cambodia, where at least 27 forced evictions took place in 2009, affecting 23,000 people. Evictions of t...
(15 September 2010) Report by the Special Rapporteur on the situation of human rights and fundamental freedoms of indigenous people, James Anaya
Cambodia, Viet Nam, Lao People's Democratic Republic, Thailand, Myanmar, China Reports, journal articles, and research papers (including theses and dissertations) Anaya, James 2010 Civil and political rights, Ethnic minorities and indigenous people, Forest protection, Human rights
An advance version of documentation on cases examined by the Special Rapporteur between June 2009 and July 2010. In accordance with his mandate, the Special Rapporteur has sent...
(5 August 2013) Report of the Special Rapporteur on the situation of human rights in Cambodia, Surya P. Subedi
Cambodia Reports, journal articles, and research papers (including theses and dissertations) Subedi, Surya P 2013 Civil and political rights, Government, Human rights, United Nations
This August 2013 report by the Special Rapporteur takes stock of the progress made on the recommendations made in his previous reports. The Special Rapporteur focused his last...


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Sec 185 of companies act 2013 pdf
Section 185 of companies act, 20 loan to directors. Companies can also make investments in other entities as per section 186 of the 20 act. Companies act 20 section 189 citation 62576 bare act. Complete ban on giving loan, providing guarantee or security in relation to loans to any director of the company or its holding company or any partner. Major changes brought by the companies act, 20 a new. Mandatory for all companies to prepare cfs in respect of the following. Section 186 of companies act, 20 loan and investment. Clarification with regard to section 185 of the companies act,20. This clarfication will, however, be applicable if such. Major changes brought by the companies act, 20 a new look on directors report. The companies act, 20 has been notified in the official gazette on 30th august, 20. Application of certain provisions to proceedings under section 241 or section 245. The companies act, 20 hereinafter known as act has come with a change in the theory of loan and investment by company. Giving loan us 185of companies act 20 after amendment by companies amendment act 2017 short summary.
With the very introduction of companies act, 20, section 185, being a. The intent behind bringing the amendment in companies act, 20 is to clear the. Section 185 and 186 loans and investments by company. The new act provides that intercorporate investments not to be made through more than two layers of investment companies. Declaration of dividend section 123 of the companies act, 20 20 act powers and duties of auditors and auditing standards section 143 of the 20 act related party transactions section 188 of the 20 act. The companies act, 20 ministry of corporate affairs.
Be it enacted by parliament in the sixtyfourth year of the republic of india as follows. In this writeup, section 185 of the companies act, 20 has been. Highlights of the companies amendment act, 2017 the companies amendment act, 2017 which was passed by the lok sabha on july 27, 2017 and by the rajya sabha on december 19, 2017, has received the assent of the president of india on january 3, 2018 and subsequently published in the gazette of india. Short title and date of operation 1 part i incorporation of companies and. Rnm special alert on analysis of section 185 post coamendment.
Let us break the section into parts to understand it better. There was no such provision in the erstwhile companies act 1956 see section 372a of companies act 1956. This section applies to every company including banking and insurance company. Key features of the amended section 185 are as under. The companies act, 20 rules on the companies act, 20 this feature allows you to. Clarification on section 185 of the companies act 20, applicability of section 372a loans to subsidiary, guarantee provided or security provided to subsidiary, mca circular 32014. Recently, mca through its notification dated 7 may 2018 notified certain sections of the amendment act, 2017. Republished with latest notifications till july 2018.
Section 185 of the companies act, 20 which was notified on 12th september, 20, has replaced the old section 295 of the companies act, 1956 which provides loans to the directors. Resolved further that the board of directors or a committee thereof constituted for this purpose be and is hereby authorized to take all such steps as may be necessary, proper and expedient to give effect to this resolution. A step forward 03 passed by lok sabha 27 july 2017 background the companies act, 20 20 act has undergone quite a few changes since it was first enacted, through rules, orders, circulars and. Jan 11, 2015 section 185, effective from september 12, 20 and section 186, effective from april 1, 2014 are two provisions of the act which have created much anxiety among the business community because of its direct impact on capability of the businesses to raise finance. Companies act 2006, section 185 is up to date with all changes known to be in force on or before 08 april 2020. A non qualified report would hold auditor in default. However, they have to comply with provisions of section 732 of companies act 20 and companies acceptance of deposit rules 2014 ca. The exceptions, modifications and adaptations provided above shall be applicable only to those private companies which has not committed a default in filing its financial statements under section 7 of the said act. Dec 18, 20 today, the commission proposes rules to implement title iv of the jobs act. Section 185 of the companies act, 20 which has been notified on 12th september 20 corresponds to section 295 of the companies act, 1956 which deals in loan to directors.
Companies act, 20 bare acts law library advocatekhoj. Amendment to section 185 of the companies act, 20 a. Companies amendment act, 2017 brings relief under sections. Nov 16, 2015 critical analysis of section 185 and section 186 of the companies act, 20. Conclusion the changes made by the amendment act could require a reevaluation of corporate. Jun 12, 2018 subsequent to the companies amendment act, 20171 and the ministry of corporate affairs mca notification dated may 7, 20182, section 185 of the companies act, 20 original s. Check list section 185 of companies act 20 free download as word doc. All about section 185 of companies act, 20 taxguru. Duty of directors to act in good faith and in the interests of. Section 185 section 185 of the companies act, 20 has been delved upon and to make it comprehensive, the circular dated 14. Section 185 of the companies act, 20 with reference to loans made, guarantee given or security provided under section 372a of the. Borrowing cost from company laws perspective vinod.
Securities premium along with paidup share capital and free reserves to be taken into consideration for reckoning aggregate borrowing limits under section 180 of the 20 act. Section 372a of the companies act, 1956, specifically exempts any loans made, any guarantee given or security provided or any investment made by a holding company to its wholly owned subsidiary. Every director to disclose his concern or interest in any companycompaniesbodies corporatefirms. Companies act 20 section 180 citation 62567 bare act. Amendment to section 185 of the companies act, 20 a step. Different provisions of the companies amendment act, 2017 including any amendments, references in any provisions there in, shall come into force on such date or dates as the central government may, by notification in the official gazette appoints. The amendment is intended to relax the restrictions that were originally imposed by the section. The 20 act introduces a new type of entity to the existing list i. Section 185 brought to force from 12th september 20 and corresponds to sec.
Investments by company section 185 and 186 of companies act, 20 procedural aspects, carve outs, implication of violations, etc. Section 185 of companies act, 20 post companies amendment act, 2017 section 185 of the companies act, 20 hereinafter referred as ca, 20 has been completely rewritten under the companies amendment act, 2017. Jan 20, 2018 among the various changes, the present article deals with the changes brought under the sections 185 and 186 of the companies act, 20. The policy recognizes that corporate social responsibility is not merely compliance. On behalf of morgan stanley, a delaware corporation the company, and in accordance with rule 14a8j under the securities exchange act of 1934, as amended the exchange act. However, the companies amendment bill, 2016 was not approved by the parliament in 2016. Pramod jain deposits members directors relatives directors. Restrictions on making application under section 248 in certain situations.
As mandated by that act, the proposed rule would allow companies to issue a class of securities that are exempted from the registration and prospectus requirements of the securities act, provided that certain conditions are met. Additionally, it provides guidance on loans, securities and guarantees given to subsidiaries. Substituted section 185 deals with the restrictions on part of the companies in advancing any loan or giving any guarantee or providing any. Loan to directorssection 185 amendedca final youtube. Section 185 of the companies act, 20hereinafter referred as ca, 20 has been completely rewritten under the companies amendment act, 2017. Section 185 of the companies act and its impact on lending. Board resolution of section 186 of the companies act, 20. This section is more restrictive than that of old companies act, 1956. Full text containing the act, companies act, 20, with all the sections, schedules, short title, enactment date, and footnotes. Now, granting of loan, guarantee or security referred as assistance has been categorized as exempted. Section 185 of companies act, 20 prohibits any company from giving loans, guarantees and securities in favor of its directors or to any other person in whom the director is interested in. Companies amendment act, 2017 brings relief under sections 185. The issue has been examined with reference to applicability of section 372a of the companies act, 1956 visavis section 185 of the companies act, 20. Board resolution of section 186 of the companies act, 20 loan and investment by the company certified true copy of the resolution passed at the meeting of the board of directors of company name held at the registered office of the company at address on date at time.
After having obtained the assent of the president of india on 29 august 20, it has now become the much awaited companies act, 20 20. Section 186 of companies act, 20 loan and investment by. Applicability of exemptions us 185 to private limited companies. Pursuant to section 102 of the companies act, 20 the following is the explanatory statement as required by section 102 of the companies act, 20, sets out all material facts relating to special business mentioned in the accompanying notice for convening the extraordinary general meeting of the members of the company. Provided that the provisions of this sub section shall not affect.
All about loans to directors section 185 companies act, 20. Recently we are providing complete details for incorporation of pvt. Clarification on section 185 of the companies act, 20 author. With the very introduction of companies act, 20, section 185, being a prohibitory section, was of great importance. Section 186 1 provide that without prejudice to the provisions contained in this act, 20 a company shall unless otherwise prescribed, make investment through not more than two layers of investment companies. You can view a specific section, or view all sections grouped by chapters. The amendments are in respect with the following provisions. Section 185 public companies cannot give any loan or provide any. Mob 9810037364 a free powerpoint ppt presentation displayed as a flash slide show on id. Effective from 12th september, 20 1 the board of directors of any company or any person or authority exercising the powers of the board of directors of a company, or of the company in general meeting, may, notwithstanding anything. The issue has been examined and it is hereby clarified that loans andor advances made by the companies to thelr employees, other than the managing or whole time directors which is governed by section 185 are not governed by the requirements of section 186 of the companies act, 20. Section 185 of the companies act and its impact on lending transactions posted on january 11, 2015 by aastha suman section 185, effective from september 12, 20 and section 186, effective from april 1, 2014 are two provisions of the act which have created much anxiety among the business community because of its direct impact on.
An act to consolidate and amend the law relating to companies. The section 185 of companies act, 20 was notified on 12 th september 20 and was applicable from that day itself. Insight on section 186 of the new companies act, 20. The companies act, 20 passed by the parliament has received the assent of the president of india on 29th august, 20. Draft forms in respect of draft rules under the companies act 20 made live under 1st phase. Different provisions of the companies amendment act, 2017 including any amendments. Click on any section in the table of contents to go directly to the relevant page. There are changes that may be brought into force at a future date. The companies amendment act, 2017 which was passed by. There are no rules prescribed, at present, for sec. Banking company, insurance company, housing finance company etc.
Subsequent to the companies amendment act, 2017 1 and the ministry of corporate affairs mca notification dated may 7, 2018 2, section 185 of the companies act, 20 original s. On 27 july 2017, lok sabha passed the companies amendment bill, 2017. Current requirements under 20 act and relevant rules section 268 and section 271 of the 20 act, inter alia, requires a private company to have a minimum paidup share capital of inr1 lakh and a public company is required to have a minimum. Restriction on providing loan to a director or to a person connected with a director. This issue of first notes aims to provide an overview of the recently notified sections of the amendment act, 2017 and the amendments issued to the rules to the 20 act. This an act to consolidate and amend the law relating to companies. Check list section 185 of companies act 20 guarantee loans. This clause do not apply to private company with respect to section 188, vide notification no.
Companies act 20 8 huge amount of law has been moved into rules several sections consolidated into single section. The notified provisions are effective from 7 may 2018. As per my brief understanding section 185 and 186 of companies act does not allow for other limited companies to pledge their assets as security for the borrower company and the bankers also have to release such securities under the same section. This video contains the amended discussion of section 185 of companies act, 20. It also gives a detailed procedure for intercorporate loans investmentgiving guaranteeproviding security. Intercorporate deposits, yet they are not deposits under the companies act 20. Critical analysis of section 185 and section 186 of the. Company as per companies act 20 and interest income tax treatment complete details. The companies act, 20 act has come up with a change in the concept of loan and investment by company. The companies act, 20 rules on the companies act, 20 this feature allows you to view the companies act, 20 section wise or chapterwise.
Foreword companies act 20 india the longawaited companies bill 20 got its assent in the lok sabha on 18 december 2012 and in the rajya sabha on 8 august 20. Loan to directors, etc 1 save as otherwise provided in this act, no company shall, directly or indirectly, advance any loan, including any loan represented by a book debt, to any of its directors or. The companies act, 20 has been notified in the official gazette on 30th august, 20 but the provisions of this act shall come into force on such dates. Be it enacted by parliament in the sixtyeighth year of the republic of india as follows. Lesson 16 intercorporate loans, investments, guarantees and security 1 lesson outline learning objectives this lesson explains provisions of the companies act, 20 in relation to loan to directors etc. Icai the institute of chartered accountants of india. Companies act, 20 analysis of important provisions. The companies act 20 is an act of the parliament of india on indian company law which regulates incorporation of a company, responsibilities of a company, directors, dissolution of a company. Section 186 of the companies act 20 loan and investment by company introduction.
If such an increase is contemplated with reference to a general meeting then, a special resolution should have been passed for appointment of directors. Subsequent to the companies amendment act, 20171 and the ministry of corporate affairs mca notification dated may 7, 20182, section 185 of the companies act, 20 original s. By public company a public company can accept loan deposit from any other company and would not be deposits under the companies act 20, however, it cannot accept monies from another company other than its wholly owned holding company if. Companies, private companies, and nidhi companies subject to conditions specified in mcas exemption notification dated 5th june 2015 and. Inserted by the companies amendment act,2017 amendment effective from 7th may 2018. Since notification of section 185 of companies amendment act, 2017 dated 7 th may, 2018, section has been completely substituted. The 20 act is divided into 29 chapters containing 470 sections as against 658 sections in the companies act, 1956 and has 7 schedules.
In this research editorial, the author begins by referring the provisions of section 185 of companies amendment act, 2017 loan to directors and entities in which directors are interested. Loans to directors section 185 of the companies act, 20 2. Companies act, 20 read with rule 12 of the companies share capital and debentures rules, 2014, regulations of the securities and exchange board of india as may be applicable, the memorandum and articles of association of the company, and subject to such other approvals, permissions and sanctions as may be necessary and subject to such. The 20 act introduces a change in the definition for a private company, interalia, the new requirement increases the limit of the number of members from 50 to 200. However, the companies shall also consider applicability of the restrictions under section 185 dealing with loan to directors etc. Restriction on making investment through not more than 2 layers. Restriction on loans to directors by a company section 185 of the 20 act. Section 183 of companies act, 20 corporate law reporter. Securities and exchange commission 100 f street, ne washington, d. Section 185 and 186 of companies act and sarfaesi act.
Section 185 of the companies act, 20 herein after referred as the act deals with giving of loans to directors and others and section 186 of the act deals with giving of loans and investments by the companies. Clarification on section 185 of the companies act, 20. Section 185 1 provides that save as otherwise provided in the company act, 20 no company are directly or indirectly shall. However, the exemption notification dated june 5, 2015 shall continue to hold good and the amended provisions of section 185 shall be not applicable to private companies subject to the conditions prescribed in the notification. Clarification with regard to section 185 and 186 ofthe companies act 20 loans and advances to employees rcq. More so, even the private limited companies and subsidiary companies are no more in the exemption list which it seems has added to the already existing ordeal of transiting from the old law to the new regime. The section 186 except sub section 1 of the companies act, 20 does not apply to the following. Therefore, it was presented again in 2017 as the companies amendment bill, 2017.
Power to exempt class or classes of companies from provisions of this act. Changes that have been made appear in the content and are referenced with annotations. The amended section 185 seeks to completely replace the existing provisions of section 185 of companies act, 20. Section 185 of companies act, 20 loan to directors, etc. You can also search for keywords within the sections of the act. Mca notified certain provisions of the companies amendment. Lesson 16 intercorporate loans, investments, guarantees. Applicability of exemptions us 185 to private limited. In this writeup, section 185 of the companies act, 20 has been delved upon and to make it comprehensive, the circular dated 14. If there is any deviation from the conditions laid under this section then the auditor is required to report the same in his audit report. Therefore, section 189 of the companies act, 20 is mandatory and should be compiled with in case of increase in the number of directors. Amended companies act eases restrictions on loans nishith desai.
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text:
The Art of War: A Complete Study of Strategy
"The path that leads to truth is littered with the bodies of the ignorant." – Musashi 宮本 武蔵
Art of War Study
The Book of Five Rings
On War
On War by Clausewitz: Preface and Introduction
Book I: On the Nature of War
What is War?
Ends and Means in War
The Genius for War
On Danger in War
On Bodily Exertion in War
Information in War
Friction in War
Book II: On the Theory of War
Branches of the Art of War
On the Theory of War
Art or Science of War
Methodicism
Book III: Of Strategy In General
Elements of Strategy
Moral Forces
The Cheif Moral Powers
Military Virtue of an Army
Superiority of Numbers
The Surprise
Strategem
Assembly of Forces in Space
Assembly of Forces in Time
Strategic Reserve
Economy of Forces
Geometrical Element
On the Suspension of the Act in Warfare
On the Character of Modern War
Tension and Rest
Book IV: The Combat
Character of the Modern Battle
The Combat in General
The Combat In General (cont.)
On the Signification of the Combat
Duration of Combat
Decision of the Combat
Mutual Understanding as to a Battle
General Actions: Its Decision
Effects of Victory
Use of the Battle
Strategic Means of Utilizing Victory
Retreat after a Lost Battle
Night Combat
Book V: Military Forces
General Scheme
Relation of Power
Theater of War, Army, Campaign
Relation of the Three Arms
Order of Battle of an Army
General Disposition of an Army
Advanced Guard and Out-Posts
Mode of Action of Advanced Corps
Marches (cont.)
Contonments
On Country and Ground
Command of Ground
Book VI: Defense
Offense and Defense
The Relations of the Offensive and Defensive to Each Other in Tactics
The Relations of the Offensive and Defensive to Each Other in Strategy
Convergence of Attack and Divergence of Defense
Character of the Strategic Defensive
Extent of the Means of Defense
Mutual Action and Reaction of Attack and Defense
Methods of Resistance
Defensive Battle
Fortresses— (cont.)
Defensive Position
Strong Positions and Entrenched Camps
Flank Positions
Defense of Mountains
Defence of Mountains —(Continued)
Defense of Mountains (Concluded)
Defense of Streams and Rivers
Defence of Streams and Rivers (Cont.)
Defence of Swamps
Inundations
Defence of Forests
The Cordon
Key to the Country
Operating Against a Flank
Retreat into the Interior of the Country
Arming the Nation
Defense of a Theatre of War
Defense of a Theatre of War—(cont.)
Successive Resistance
When no Decision is Sought for
Book VII: The Attack
The Attack in Relation to the Defence
Nature of the Strategic Attack
Of the Objects of Strategic Attack
Decreasing Force of the Attack
Culminating Point of the Attack
Destruction of the Enemy's Armies
The Offensive Battle
Passage of Rivers
Attack on Defensive Positions
Attack on an Entrenched Camp
Attack on a Mountain Range
Attack on Cordon Lines
Maneuvering
Attack on Morasses, Inundations, Woods
Attack on a Theater of War with the View to a Decision
Attack on a Theatre of War without the View to a Great Decision
Attack on Fortresses
Attack on Convoys
Attack on the Enemy's Army in its Cantonments
On the Culminating Point of Victory
Book VIII: Plan of War
Absolute and Real War
Interdependence and Magnitude
Ends in War More Precisely Defined
Ends in War More Precisely Defined (cont.)
Influence of the Political Object and Instrument of Policy
Limited Object – Offensive War
Limited Object – Defense
Plan of War when the Destruction of the Enemy is the Object
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Limited Object—Offensive War
Even if the complete overthrow of the enemy cannot be the object, there may still be one which is directly positive, and this positive object can be nothing else than the conquest of a part of the enemy's country.
The use of such a conquest is this, that we weaken the enemy's resources generally, therefore, of course, his military power, while we increase our own; that we therefore carry on the war, to a certain extent, at his expense; further in this way, that in negotiations for peace, the possession of the enemy's provinces may be regarded as net gain, because we can either keep them or exchange them for other advantages.
This view of a conquest of the enemy's provinces is very natural, and would be open to no objection if it were not that the defensive attitude, which must succeed the offensive, may often cause uneasiness.
In the chapter on the culminating point of victory we have sufficiently explained the manner in which such an offensive weakens the combatant force, and that it may be succeeded by a situation causing anxiety as to the future.
This weakening of our combatant force by the conquest of part of the enemy's territory has its degrees, and these depend chiefly on the geographical position of this portion of territory. The more it is an annex of our own country, being contiguous to or embraced by it, the more it is in the direction of our principal force, by so much the less will it weaken our combatant force. In the Seven Years' War, Saxony was a natural complement of the Prussian theatre of war, and Frederick the Great's army, instead of being weakened, was strengthened by the possession of that province, because it lies nearer to Silesia than to the Mark, and at the same time covers the latter.
Even in 1740 and 1741, after Frederick the Great had once conquered Silesia, it did not weaken his army in the field, because, owing to its form and situation as well as the contour of its frontier line, it only presented a narrow point to the Austrians, as long as they were not masters of Saxony, and besides that, this small point of contact also lay in the direction of the chief operations of the contending forces.
If, on the other hand, the conquered territory is a strip running up between hostile provinces, has an eccentric position and unfavorable configuration of ground, then the weakening increases so visibly that a victorious battle becomes not only much easier for the enemy, but it may even become unnecessary as well.
The Austrians have always been obliged to evacuate Provence without a battle when they have made attempts on it from Italy. In the year 1744 the French were very well pleased even to get out of Bohemia without having lost a battle. In 1758 Frederick the Great could not hold his position in Bohemia and Moravia with the same force with which he had obtained such brilliant successes in Silesia and Saxony in 1757. Examples of armies not being able to keep possession of conquered territory solely because their combatant force was so much weakened thereby, are so common that it does not appear necessary to quote any more of them.
Therefore, the question whether we should aim at such an object depends on whether we can expect to hold possession of the conquest or whether a temporary occupation (invasion, diversion) would repay the expenditure of force required: especially, whether we have not to apprehend such a vigorous counterstroke as will completely destroy the balance of forces. In the chapter on the culmination point we have treated of the consideration due to this question in each particular case.
There is just one point which we have still to add.
An offensive of this kind will not always compensate us for what we lose upon other points. Whilst we are engaged in making a partial conquest, the enemy may be doing the same at other points, and if our enterprise does not greatly preponderate in importance then it will not compel the enemy to give up his. It is, therefore, a question for serious consideration whether we may not lose more than we gain in a case of this description.
Even if we suppose two provinces (one on each side) to be of equal value, we shall always lose more by the one which the enemy takes from us than we can gain by the one we take, because a number of our forces become to a certain extent like faux frais, non-effective. But as the same takes place on the enemy's side also, one would suppose that in reality there is no ground to attach more importance to the maintenance of what is our own than to the conquest. But yet there is. The maintenance of our own territory is always a matter which more deeply concerns us, and the suffering inflicted on our own state can not be outweighed, nor, to a certain extent, neutralized by what we gain in return, unless the latter promises a high percentage, that is, is much greater.
The consequence of all this is that a strategic attack directed against only a moderate object involves a greater necessity for steps to defend other points which it does not directly cover than one which is directed against the center of the enemy's force; consequently, in such an attack the concentration of forces in time and space cannot be carried out to the same extent. In order that it may take place, at least as regards time, it becomes necessary for the advance to be made offensively from every point possible, and at the same moment exactly: and therefore this attack loses the other advantage of being able to make shift with a much smaller force by acting on the defensive at particular points. In this way the effect of aiming at a minor object is to bring all things more to a level: the whole act of the war cannot now be concentrated into one principal affair which can be governed according to leading points of view; it is more dispersed; the friction becomes greater everywhere, and there is everywhere more room for chance.
This is the natural tendency of the thing. The commanders weighed down by it, finds himself more and more neutralized. The more he is conscious of his own powers, the greater his resources subjectively, and his power objectively, so much the more he will seek to liberate himself from this tendency in order to give to some one point a preponderating importance, even if that should only be possible by running greater risks.
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Please click on the small pictures to see the real beauty of Sweden!!
Picture of the church at Råby-Rekarne, Södermanland, Sweden where my great great grandmother, Anna Matilda Jansdotter Jonsson was baptized.
This is the church at Björskog, Västmanland, Sweden where most of my earliest ancestors would have been baptized, married and buried at. The Swedes take great pride in their churches and most that I saw were marvelous!!
The following pictures were taken while I visited Örbega, Björskog, Västmanland, Sweden. My ancestors lived at Örbega as early as 1675 and it was in the family until the early 1900's. Sweden is a magnificently beautiful country and this area was one of the most beautiful that I saw.
It was a magnificent July day when this picture was taken outside the home of my great grandmother, Tekla's mother's side. This would have been the home and birthplace of my mor mor's mor's mor's mor's mor's far's far's far's far's far.
This is a picture of the back of the main house. They have built onto the front and the upstairs was added in later years also.
This is a small home that is also located at Örbega, Björskog, Västmanland, Sweden. Probably where the older people lived after their children had grown and married and moved into the larger home above.
This is a close up of the stones that were laid by hand at the home above. I marveled at the lovely colors and of the fact that one of my ancestors probably moved this huge piece of stone and formed this nice little patio.
This was an old stove that was built into the home above for cooking, probably two centuries ago.
This is the view from the back of the main house. Some of these buildings were probably built in the early 1800's.
According to this old gentleman whose name was Nilsson, he bought the property from another descendant of the family when this descendant had no sons to run the farm. He had only daughters and they had no interest in keeping the farm. This is right outside of the huge 'barn' where they had a nice root cellar to store vegetables over the long Swedish winters.
This was the ceiling of the 'wash building' where they cleaned their clothes....I was fascinated by the old planks and those with me estimated that they had been there for at least two hundred years....which meant that one of my ancestors probably cut the trees and made the planks and built the building....An 'awesome' feeling for me!!!
This is a very flat area and I thought this view was marvelous. My ancestors probably looked at a very similar view from their property centuries ago.


text:
Delivery Man
An affable underachiever finds out he's fathered 533 children through anonymous donations to a fertility clinic 20 years ago. Now he must decide whether or not to come forward when 142 of them file a lawsuit to reveal his identity.
Director: Ken Scott
Actors: Andrzej Blumenfeld, Bobby Moynihan, Britt Robertson, Chris Pratt, Cobie Smulders, Jack Reynor, Vince Vaughn
Country: Canada, India, USA
Captured by smugglers when he was just a hatchling, a macaw named Blu never learned to fly and lives a happily domesticated life in Minnesota with his human friend, Linda….
Everyone deserves a great love story. But for seventeen-year old Simon Spier it's a little more complicated: he's yet to tell his family or friends he's gay and he doesn't…
Pitbull Tough Women
Two new female police officers struggle to survive a force filled with corrupt superiors and the brutal world of the criminal mafia.
The Midnight Gang
When Tom gets hit on the head by a cricket ball, he finds himself on the miserable children's ward of St Hugo's Hospital, where he is greeted by a terrifying-looking…
Genre: Comedy, Family
Stree (Hindi)
Set in the town of Chanderi, Stree is based on the urban legend of Nale Ba that went viral in Karnataka in the 1990s, and features Shraddha Kapoor and Rajkummar…
Saheba
Genre: Comedy, Malayalam, Romance
Genre: Comedy, Fantasy, Romance
Christmas with the Andersons
Drowning in tinsel and lights every Christmas, Michael and Caroline Anderson throw the year's biggest party at their house. But this year, with Michael jobless and Caroline's store struggling, that…
Genre: Comedy, Family, TV Movie
A fantasy movie about an arrogant, lazy prince and his more heroic brother who must complete a quest in order to save their father's kingdom.
Genre: Action, Adventure, Comedy, Fantasy
Love Shagun
J.D., a young man is at an important stage in his life of choosing a life partner.Looking like a plain situation which all youngsters go through, JD is accompanied by…
A middle income Railway Ticket Collector lives in New Delhi with his spouse, two grown up children and his mother. News breaks out that his wife is pregnant which comes…
A hapless man seeking treatment for his crippling back pain discovers a very unusual talent and unexpected love.
Trailer: Delivery Man