❶A special attention has been paid to the threats caused by globalization in regards of the sovereignty and power of nation-states and accordingly, on the occurrence of new sites of transnational politics placed in global cities, international organizations such as NGOs and the United Nations and transnational corporations Szeman , pp. To put it more precisely, he attempts to forecast how the process of globalization will affect the world and business.
Nowadays, it is obvious that even though the process of globalization was stimulated by the growing economic cooperation between countries, at the present moment economic integration of countries contributes consistently to the political and cultural integration. As a result, countries start to form international alliances and unions, such as the EU, which overcome national borders. Moreover, the number of international organizations, such as WTO, that facilitates economic, political and cultural relations between countries is constantly growing.
On the other hand, the process of globalization produces a profound impact not only on the development of countries but it also affects the development of companies. One of the major characteristic of the process of globalization on the corporate level is the emergence of multinational corporations that play the leading role in practically all industries and nowadays they are viewed as leading powers in the world economy.
At any rate, it proves beyond a doubt that it is multinational corporations that, to a significant extent, define the economic development of many regions, the implementation of technological innovations, scientific researches and progress at large.
Such a shift on the corporate level naturally affects the role of nation states, which also changes consistently. In fact, nowadays, it is possible to estimate that in the result of economic development, technological and scientific changes, new political trends, the world is entering a new stage of globalization, which effects cannot be predicted absolutely precisely, but still it is possible to forecast what the world should expect in the future under the impact of the new stage of globalization.
On analyzing the future perspectives of the process of globalization and the world development, it is necessary to underline that the economic development will be determined by four major dimensions: Basically, even nowadays it is possible to observe the shift to the growing role of these four dimensions that produce a significant impact on business decisions, while in the future their role may become determinant.
In this respect, it should be pointed out that the development of communications is, to a significant extent, defined by the development of new technologies which provide larger opportunities for the development of communications. One of the major characteristics of the contemporary communications is the facilitation of the process of communication and elimination of geographical boundaries. What is meant here is the fact that the contemporary communications provide ample opportunities to maintain contacts between people in different parts of the world.
In actuality, companies can use contemporary communications to develop links with their business partners or affiliates. In the future, the role of communication will grow even more because the process of globalization has practically eliminated boundaries between countries.
Therefore, companies got ample opportunities for the development of their business in different parts of the world but, in order to provide the effective work of its affiliates or maintain the permanent contacts with business partners. In practice, this means that communications are strategically important and may play the key role in the international market expansion of a company, for instance, because, being deprived of effective communications, a company will more likely be doomed to failure.
Obviously, communications can provide a more effective system of control over the production process that is important for the maintenance of the high quality of products and services. For instance, companies based in well-developed countries can develop their business in developing countries where the qualification of the labor force is consistently lower.
Consequently, such companies need to control the production process and communications are extremely helpful in this regard. Moreover, it is obvious that knowledge and information are major factors that determine the commercial success of any company, especially companies focusing on the implementation of innovation.
At this point, it is necessary to underline that communications contribute to the more effective sharing of knowledge and information between different units of a company. In actuality, it is possible to develop projects, involving specialists that live and work in different parts of the world and, due to the contemporary communications, they can interact effectively in spite of their geographical location.
Also, logistics is one of the key elements of the stable and effective functioning of contemporary companies and communications contributes consistently to the improvement of logistics, while in the future it will play even more important role. In this respect, it should be said that the development of e-commerce, for instance, makes the shipping and logistics practically impossible without the use of contemporary communications and in the future this trend will grow stronger.
The capital is traditional an important, constituent element of the contemporary business and, according to K. Ohmae, capital will be of a paramount importance in the process of business decision making in the future In fact, the free movement of capital that could observed nowadays indicates to the perspective of the large progress of direct foreign investments, which increases the cooperation between countries and facilitate consistently the penetration of companies into foreign markets.
Even though the effects of the free movement of capital in the form of investments may be quite controversial for local economies, the development of the future economy is hardly possible without it.
On the one hand, significant investments of multinational corporations can undermine the position of local companies, but, on the other hand, they stimulate the development of the local economy through the partnership with the local suppliers, partners, etc. The major trend that could be observed in the movement of capital even nowadays is the growing cooperation between developed countries. Investments of companies based in the US, Europe and Japan constitute the dominant part of the global investments.
In such a way, the capital tends to the internationalization and makes economic links between companies located in different countries stronger. Similarly, the role of multinational corporations grows stronger too because in the contemporary world they play extremely important role and the major part of all foreign investments are made by multinational corporations.
The other important reason of resistance and struggle is the gender inequality and difference. At the level of policy, the influence of globalization on women and gender relations is still ignored on the national and international levels.
Due to gender inequalities and discrimination in many countries worldwide, globalization processes may render their negative influence on women in greater degree than on men.
Nevertheless, many advocates of women admit that globalization influences various groups of women differently. It even creates new treatment standards for women, and assists some groups of women to mobilize.
Thus, the role of globalization for many women is still in debate and it is evidently different. Consequently, globalization is very complex concept and it stimulates to occurrence of different theories, economical, political and cultural studies.
There are a lot of reasons due to which globalization has been perceived as mainly an economic phenomenon that additionally has had an evident impact on political, social, and cultural life. Economic globalization means, that it is a long-run upward tendency. Thus, it will be useful to measure globalization. There is a lot of various indicators of economic globalization and they may or may not illustrate familiar patterns in regards to change over time.
Trade globalization can be distinguished as the certain share of the production all over the world. Investment globalization would be the share of all world capital invested that belongs to non-nationals capital in the world that belongs to non-nationals i.
Also it is possible to investigate the degree of economic integration of countries by defining the extent to which national economic growth rates correspond to each other in the world countries. From the economic point of view, globalization is connected with the transnationalization and deterritorialization of industry and capital, which has permitted companies to cross national borders and to travel over the world to succeed from cheaper labor and to open, develop and promote new markets for different services and goods.
In addition, economic globalization has been connected with the occurrence of international free trade agreements as the General Agreement on Tariffs and Trades GATT , and the foundation of an around-the-clock global financial market Szeman , p. Contemporary patterns of economic globalization have been much connected with a new development of the relationship between markets and states. Together with financial integration, the operations of multinational corporations also played the important role.
They integrated national and local economies into global and regional production networks. Due to such conditions, national economies are no longer autonomous systems of wealth creation since national boundaries no longer function as essential barriers to the organization of economic activity and its conduct Held and McGrew.
As it was above-mentioned, the multinational corporation further — MNCs was significant to the establishment of a new global capitalist order. Modern transnational production essentially exceeds the level of global exports and has become the main means for exporting services and goods.
According to some estimates, multinational corporations now make for at least 20 per cent of world production and 70 per cent of world trade Held and McGrew.
Economic globalization has also been characterized by an evident internationalization of political power connected with a relevant globalization of political activity. Thus, it is worth to deal with the political meaning of globalization.
A special attention has been paid to the threats caused by globalization in regards of the sovereignty and power of nation-states and accordingly, on the occurrence of new sites of transnational politics placed in global cities, international organizations such as NGOs and the United Nations and transnational corporations Szeman , pp. At that time global cities were the spaces where labor, capital, infrastructure, and information are concentrated Irvine It means that global cities are the nodes of cyberspace, the space of flows including the simultaneous concentration and decentralization of people, economic activity, communications, technical infrastructure, and information Irvine From the point of the diffusion of cultural productions on the Net, cultural globalization follows the logic of urban concentration in the global information economy.
In turn, cyberpace is a segmented and segregated space that is similar to global cities where IT infrastructure, firms, capital, labor, and services are concentrated, as it was already above mentioned. Research of the politics of globalization consists of estimation of the growing militarization of global relations, the occurrence of new nationalisms and ethnic confrontations, and the intensive migrations of peoples across regions or even across the world.
This process concerns essential problems on notions of cultural belonging and citizenship in almost all countries in the West Szeman The concept of globalization has also been researched in regards of the development of new communication technologies that are significant in destroying our world spatially. With the help of these global communication technologies, it has become possible to perceive our globe as a single space shared by all human beings.
It does not only mean that with the help of computer and communication technologies we can instantaneously transmit and transfer information each other all over the world. Fuels used in transportation of these goods have increased the levels of pollution to the environment. Transportation across the world has also resulted in other environmental predicaments such as the intrusion of landscape and noise pollution.
Depletion of non-renewable energy sources such as gasoline has also brought environmental concerns. Aircraft transport, which is an important part of global transportation, usually emits gases, which results in depletion of the protective ozone layer. This has caused the greenhouse effect, which has brought about negative climatic changes. Plastic, a major pollutant, is an important part of manufacturing. Plastic is commonly used for preserving and packaging goods for export and since it is a non-biodegradable, it forms a large part of environment toxic pollutants Labadi Globalization has led to industrialization.
Industrial chemicals and wastes usually find their way into the water bodies and the soil. These harmful industrial products have caused the deaths of underwater organisms. In the year , a container belonging to British Petroleum Company leaked out petroleum product in the Atlantic Ocean. According to Labadi 32 , this led to the death of millions of underwater organisms in a stretch of seven miles.
In the soil, chemicals and industrial effluents have led to outgrowth of noxious plants and weeds Labadi These plants and weeds usually cause damage to animals and plants by interfering with their genetic composition. In the end, this will cause plants and animals to have harmful side effects upon consumption. Demand for increased production for a global market has increased demand for factors of production. The demand for land, especially, has been on the rise. This has caused natural environmental encroachment.
Forests have been cleared to pave way for agricultural activities and construction of firms and industries. For instance, land in India has been reclaimed from the sea in order to plant rice for the global market Ehlers 44 ….
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text:
Have you "Heard-le" about the new Wordle?
Claire Chang and Julia Kremenetsky
With the growth in popularity of the puzzle game Wordle, many websites with similar concepts have surfaced. If Wordle is not strong enough of a challenge, some variants to try out involve solving multiple five-letter words at the same time, while others apply stimulating concepts or incorporate common interests. The Paw Print selected a few favorites.
Dordle, Quordle, Octordle and Sedecordle
In some Wordle variants, multiple five-letter words are solved for with similar rules but more attempts. As they are guessed, Wordle's color-coded system of gray, yellow and green are applied to all words.
In Dordle, participants must solve for two words at the same time and have seven attempts to do so. In Quordle, players must decode four words at the same time in nine attempts. Players seeking a greater difficulty can try out Octordle; the game requires players to guess up to 13 times to figure out eight words. If an even greater challenge is desired, Sedecordle requires participants to solve 16 words simultaneously within 21 attempts. Many of these games even offer an unlimited number of plays in addition to a daily puzzle.
West Ranch sophomore and Sedecordle player Jadyn Tunnell commented on her experience. "Having 16 words instead of just one challenges me more and gives me something more to do," noted Tunnell. After completing the daily Wordle, players can engage in an extra playthrough and greater challenge to test their problem solving skills.
Meridians and Mathematics
Academic subjects besides English are incorporated into other variants. Globle is a splendid choice for geography enthusiasts, who must guess the mystery country with the fewest number of guesses possible. Each guess is shown on a globe in a shade that represents its proximity to the mystery country of the day, the warmer and darker the shade meaning the closer it is. The closest border of the guess to the mystery country is also listed in kilometers.
Nerdle is a great option for mathematician players where a mystery equation must be guessed in as few as six tries, the standard order of operations applying. Tiles glow teal if the guessed character is correct, maroon if a guessed character is present but not in the correct place and black if a character is not in the equation at all.
Singers, Skill and Strategy
Other versions call for strategy while others take inspiration from popular music artists, film franchises and novels. Many are made for fandoms of these popular interests.
Absurdle is a Wordle variant that attempts to stump players as much as possible. According to the game's website, with each guess, the game provides as little information as possible, sometimes even changing the hidden word. Players can make as many guesses as they want and this game can be played numerous times per day, unlike Wordle.
Heardle is a music-based guessing game in which players must listen to and guess the day's song; the song excerpt grows longer with every incorrect or skipped attempt but, just like Wordle, you can only play once a day. According to New Musical Express magazine, the surprise tune will always be chosen from a pool of the most streamed songs in the previous ten years. The game has inspired a few spinoffs, including versions themed to the bands Muse and Paramore, as well as Taylor Swift (New Musical Express).
The popular singer-songwriter Taylor Swift has a variant dedicated to her, Taylordle, that can be enjoyed by Swift fans. "It's just a little bit different because sometimes they adjust the letter limits," Sophomore Avery Neri noted. "So sometimes it'll be a six-letter word or an eight-letter word. [It's] just fun because it's exciting to see what you know about Taylor Swift." The game has recently been expanded to incorporate four to eight-letter words that are always linked to Swift in some way.
BTS Wordle is another Wordle variant centered around the popular South Korean boy band BTS. The game, like its original, requires finding five words in six attempts, which are related to the group's career. It is one of two BTS-related games created by fan account @BTSChartData on Twitter, the other being BTS Heardle, which follows the color code of purple, yellow and black that corresponds to the classic code of green, yellow and gray.
Music is not the only form of popular media culture that has its own Wordle variant; Hogwartle is inspired by the novel and film series Harry Potter. The game is hosted on the free and fan-operated website Hogwarts Is Here, which also offers a virtual Harry Potter school experience with Hogwarts classes, textbooks and clubs. Hogwartle, similarly to Wordle, involves solving a five-letter word in six attempts and a color code system of gray, yellow and green.
The popularized puzzle game Wordle has inspired a variety of variant games involving multiple words, academic topics, popular interests and strategies. We hope you enjoy our array of options!
Claire Chang, News + Sports Editor
Claire Chang, a junior, is a second-year member and News and Sports Editor for The Paw Print. She predicts that her fourth year of journalistic experience...
Julia Kremenetsky, Copy Editor
Julia is a junior at West Ranch High School and is going into her second year on The Paw Print as one of the Copy Editors. She is an enthusiastic writer...
The Batman Within Us
Teacher Besties
Choir kicks off the school year with "A Fall Spooktacular Concert"
How "Stranger Things" brought back 80s music

redpajama_set_name: RedPajamaCommonCrawl


text:
What is racism?
Racism takes many forms and can happen in many places. It includes prejudice, discrimination or hatred directed at someone because of their colour, ethnicity or national origin.
People often associate racism with acts of abuse or harassment. However, it doesn't need to involve violent or intimidating behaviour. Take racial name-calling and jokes. Or consider situations when people may be excluded from groups or activities because of where they come from.
Racism can be revealed through people's actions as well as their attitudes. It can also be reflected in systems and institutions. But sometimes it may not be revealed at all. Not all racism is obvious. For example, someone may look through a list of job applicants and decide not to interview people with certain surnames.
Racism is more than just words, beliefs and actions. It includes all the barriers that prevent people from enjoying dignity and equality because of their race.
To learn more about racism, visit the Commission's website
Australian Human Rights Commission 'What is racism?' fact sheet
Making Multicultural Australia 'What is racism?' factsheet
Unconscious bias, also sometimes known as implicit or hidden bias, "is a prejudice in favour of or against one thing, person, or group compared with another usually in a way that's considered to be unfair. Biases may be held by an individual, group, or institution and can have negative or positive consequences."
Unconscious bias: what is it and can it be eliminated?
What is unconscious bias and why is it important to understand it?
Unconscious biases
Who experiences racism?
Many people experience racist behaviour.
The Challenging Racism Project has found that 20 per cent of Australians surveyed had experienced racial discrimination in the form of race hate talk, and about 5 per cent had been attacked because of their race. According to the Scanlon Foundation's Mapping Social Cohesion survey in 2016, 20 per cent of Australians had experienced racial or religious discrimination during the past 12 months.
Some groups experience racism at higher rates. Aboriginal and Torres Strait Islander people, and those from culturally diverse backgrounds, often have to deal with systemic forms of discrimination. Such experiences limit the access that members of these groups enjoy to the opportunities and resources offered to many people from Anglo-Australian backgrounds.
For many Aboriginal and Torres Strait Islander people, systemic racism is bound up in historical disadvantage and mistreatment. Practices such as that of removing Aboriginal children from their families have caused huge amounts of hurt and pain for individuals, families and communities. This shows up in lots of different ways – poor health, high rates of mental illness and family breakdowns.
Migrants and refugees also regularly experience racism, in particular those who have recently arrived. Media reports and commentary that use negative stereotypes about refugees and migrants can fuel prejudice against these groups in the wider community. These attitudes can make it difficult for new arrivals to find housing and jobs, and to feel connected to their communities.
Where does racism happen?
Racism can happen just about anywhere. Research indicates that the places where racism is experienced most frequently include in the neighbourhood, shops, and in the workplace. It can emerge in other spaces such as on public transport, sporting events or at schools.
Expressions of racism can also be found in media. This happens when, for example, racial groups are represented in an unfair or negative light in news reports or commentary. Many regard the lack of cultural diversity represented in media as another form of racism.
In recent years, racism has become a particular problem online. Whether it is offensive comments on social media, inflammatory memes or hateful videos shared online, cyber-racism has had a significant impact on the growth of racist attitudes. Those spreading racist messages can often do so with the benefit of anonymity.
Why are people racist?
People aren't born with racist ideas or attitudes. Racism is something that is learned.
There remain a small minority of people who believe that some races are superior to others. While most people in Australia today accept the diversity of our society, some also believe racial groups should not mix. A belief in racial superiority or purity can lead to racial hatred.
However, not all racism comes from hatred. Some of it can come from fear and anxiety. People may worry that some groups pose a threat, whether to the safety of the community, or to the national identity.
Ignorance can play a part in feeding people's racial attitudes, as can a need to belong to one's own group. Racism isn't always malicious. Sometimes the harm of racism can be done innocently, because someone may not know better.
Why is racism a problem?
Racism causes harm to those who are on the receiving end. It hurts individuals, communities and our society at large.
Studies show that experiencing racism has profound effects on people's health and welfare. The effects can include feelings of sadness and anger, even anxiety and depression. The regular experience of racism can lead to people withdrawing from work or study, and diminish their quality of life.
It can also hurt people's freedom and dignity. Those who endure racism can be made to feel they have less freedom, or are second-class citizens.
In a diverse country such as Australia, the effects of racism aren't confined to individuals. It has the potential to affect all of us. Racial hostility creates a society where people don't trust and respect each other. It challenges our society's values of equality and fairness.


text:
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$this->params['breadcrumbs'][] = $this->title;
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Ahora debe ejecutar el archivo Cargar Excel.bat para poder cargar los datos a la Base de datos

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redpajama_set_name: RedPajamaGithub


He may seem tough, but he's a real softie.
Old Hools, as his friends call him, is covered in hair-- just like his father Salvador Hooligan. Horace also has a grunt squeaker and crinkle inside for making playtime a musical medley.
Shredder For the dog who loves to let it rip.
Super hairy body, grunt squeaker, densely packed fluff, crinkle in hands and feet.


text:
Unbeatable 60s Pop
Исполнитель: The 60's Hippie Band
Mony Mony
— 60's 70's 80's 90's Hits, Party Hits, Pop Classics, Oldies, 60's Party, The 60's Pop Band
— 90s Pop, 60's 70's 80's 90's Hits, Party Hits, Pop Classics, 90's Groove Masters, Oldies
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Love Potion No. 9
— 60's 70's 80's 90's Hits, 80's Pop Band, Party Hits, Pop Classics, Oldies, 70s Greatest Hits
Dedicated Follower of Fashion
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— 60's 70's 80's 90's Hits, 80s Greatest Hits, 80's Pop Band, Party Hits, Pop Classics, Oldies
— 60's 70's 80's 90's Hits, Compilation 80's, Party Hits, Pop Classics, Oldies, 70s Love Songs
The Night Has a Thousand Eyes
— 60's 70's 80's 90's Hits, Party Hits, Pop Classics, Oldies, 70s Love Songs, 70s Greatest Hits
— 60's 70's 80's 90's Hits, Party Hits, Pop Classics, Oldies, 70s Greatest Hits, 60's Party
— 90s Pop, 60's 70's 80's 90's Hits, Party Hits, Pop Classics, Oldies, 90s Unforgettable Hits
— 60's 70's 80's 90's Hits, 80s Greatest Hits, 80's Pop Band, Oldies, 60's Party, The 60's Pop Band
(Sweet Sweet Baby) Since You've Been Gone
— 60's 70's 80's 90's Hits, 80's Pop Band, Party Hits, Oldies, 70s Love Songs, 90s Allstars
— 90s Pop, 60's 70's 80's 90's Hits, Pop Classics, 90's Groove Masters, Oldies, 60's Party
It's Not Unusual
— 60's 70's 80's 90's Hits, Oldies, 70s Greatest Hits, 60's Party, The 60's Pop Band, 60s Hits
Bobby's Girl
— 60's 70's 80's 90's Hits, Oldies, 70s Love Songs, 70s Greatest Hits, 60's Party, The 60's Pop Band
I Remember You
— Party Hits, Oldies, 70s Greatest Hits, 60's Party, The 60's Pop Band, 60s Hits
Abraham, Martin and John
Anyone Who Had a Heart
— Oldies, 70s Greatest Hits, 60's Party, The 60's Pop Band, 60s Hits, Oldies Songs
— 60's 70's 80's 90's Hits, Party Hits, Oldies, 70s Greatest Hits, 60's Party, The 60's Pop Band
— Pop Classics, Oldies, 60's Party, The 60's Pop Band, 60s Hits, Oldies Songs
Don't Let the Sun Catch You Crying
Da Doo Ron Ron
— 60's 70's 80's 90's Hits, Party Hits, 60's Party, 60s Hits, Oldies Songs, Golden Oldies
Beechwood 4-5789
He Ain't Heavy, He's My Brother
Turn! Turn! Turn!
— 60's 70's 80's 90's Hits, Pop Classics, Oldies, 60's Party, The 60's Pop Band, 60s Hits
Itchycoo Park
— 60's 70's 80's 90's Hits, Party Hits, 90's Groove Masters, Oldies, 90s Maniacs, 60's Party
24 Hours from Tulsa
— 60's 70's 80's 90's Hits, Party Hits, Oldies, 70s Love Songs, 70s Greatest Hits, 60's Party
Jimmy Mack
— 60's 70's 80's 90's Hits, 80's Pop Band, Party Hits, Pop Classics, Oldies, 60's Party
(You're My) Soul and Inspiration
— 60's 70's 80's 90's Hits, 80s Greatest Hits, 80's Pop Band, The 80's Allstars, The 80's Band, Pop Classics
Everyone Loves a Lover
— 90s Pop, 60's 70's 80's 90's Hits, Party Hits, Oldies, 90s Unforgettable Hits, 60's Party
— Party Hits, Oldies, 60's Party, The 60's Pop Band, 60s Hits, Oldies Songs
— 60's 70's 80's 90's Hits, 80s Greatest Hits, 80's Pop Band, Compilation 80's, Party Hits, The 80's Band
Ain't That a Kick in the Head?
— 60's 70's 80's 90's Hits, Oldies, 60's Party, The 60's Pop Band, 60s Hits, Oldies Songs
The Boy from New York City
I Can't Turn You Loose
— 60's 70's 80's 90's Hits, 80s Greatest Hits, 80's Pop Band, Party Hits, Oldies, 70s Greatest Hits
— 60's 70's 80's 90's Hits, Party Hits, Pop Classics, Oldies, 60's Party, The 90's Generation
— 60's 70's 80's 90's Hits, Pop Classics, Oldies, 70s Greatest Hits, 60's Party, The 60's Pop Band
ЛейблMirror2Music
Исполнители: 90s Pop, 60's 70's 80's 90's Hits, Party Hits и еще 3, Pop Classics, 90's Groove Masters, Oldies
55 Years of Hits
Party Hits
100 Hits: 60's - 90's
60's - Now: Pop History
90s Pop, 60's 70's 80's 90's Hits, 90's Groove Masters, 60's 70's 80's 90's Hits|90's Groove Masters|90s Pop
Flashback: 60's Greats
Ultimate 60s Hits
The World's Best 60's Music
The Best 60s Pop
The 60's Pop Band
1960's: The Golden Age of Pop
Ultimate 60s
Old MacDonald Had A Farm
Nursery Rhymes and Kids Songs
Heyoheyo
Kalio Gayo
Sing a Little Jingle
Rachael and the Whynots
Sitting On Top Of The World
Grenadilla
Hey, hör mal zu
Gerhard Schnitter, Gerhard Schnitter, David Schnitter, Daniel Fitz
AngelaOuvertüre
Lukas Eichenberger
Town Called MaliceSimon Mayo BBC Radio 2
Amy Macdonald
Robots and Tots
Will Stroet
Don't Let True Love DieUnedited Version


Very good Japanese made Dauphin model 25 classical guitar. Great shape, and sounds beautiful. This particular guitar appears to be an instructor version, with upgraded (and much improved) tuning machines, as well as a vintage shadow pickup. This guitar was marketed to guitar instructors to sell to their students as an alternative to many of the" cheap " imports available at that time.
Feel free to contact the shop with any questions. Our hours are Tuesday through Saturday 10am to 5pm e.t.


text:
Archived news release by year
2012 - 2011 - 2010
Toronto launches green initiatives designed to build a more sustainable city
On January 31, the City of Toronto will introduce two initiatives designed to "green" Toronto's new building stock: the Toronto Green Standard and Green Roof Bylaw.
The Toronto Green Standard is a two-tiered set of performance measures that promote sustainable development. To be compliant, as of January 31, 2010, all planning applications for new development are required to meet Tier 1 performance measures and targets, which address environmental issues such as air and water quality, greenhouse gas emissions, energy efficiency, solid waste and the natural environment.
Developers may also chose to meet Tier 2, a voluntary higher level of environmental performance, and be eligible for a development charge refund of 20 per cent.
January 31 also marks the start to Toronto's Green Roof Bylaw, the first bylaw in North America to require and govern the construction of green roofs on new developments. The bylaw will apply to permit applications for residential, commercial and institutional developments, while industrial buildings have until January 31, 2011 to include provisions for a green roof in new construction.
It is estimated that widespread implementation of green roofs in Toronto could save the City between $40 million and $120 million in stormwater infrastructure costs, and reduce the impacts of urban heat island effect by lowering local ambient temperatures by up to two degrees Celsius.
"I am proud of the work we have done to raise the bar for sustainable development in this city," said Toronto Mayor David Miller. "If you consider that buildings currently account for close to 63 per cent of Toronto's greenhouse gas emissions, it is clear that we need to take action today if we want to build a clean, prosperous and vibrant city for tomorrow."
The Toronto Green Standard and Green Roof Bylaw are key elements of the City's Climate Change Action Plan, an aggressive environmental framework aimed at reducing Toronto's greenhouse gas emissions by 80 per cent by 2050.
To further encourage the business community to take action on climate change, the City also offers grants to help owners retrofit existing industrial, commercial and institutional properties with a cool or green roof. Known as the Eco-Roof Incentive Program, owners who install a green roof can apply for $50 per square metre up to a maximum of $100,000. Cool roofs, which feature a membrane or coating that reflects the sun's rays, are eligible for $5 per square metre to a maximum of $50,000.
Applications for the spring round of Eco-Roof funding will be accepted, online, starting March 1, 2010.
Building owners and managers in Toronto can also work with the City's Better Buildings Partnership (BBP) to determine additional strategies to reduce their energy demand. The BBP provides financial incentives and other resources to support the design and construction of new energy efficient buildings. The BBP also offers assistance for energy retrofits in existing buildings across the institutional and multifamily sectors.
For more information, visit http://www.toronto.ca/greendevelopment.
Toronto is Canada's largest city and sixth largest government, and home to a diverse population of about 2.6 million people. It is the economic engine of Canada and one of the greenest and most creative cities in North America. Toronto has won numerous awards for quality, innovation and efficiency in delivering public services. Toronto's government is dedicated to prosperity, opportunity and liveability for all its residents. For information about non-emergency City services and programs, Toronto residents, businesses and visitors can dial 311, 24 hours a day, 7 days a week.
Bruce Hawkins, Senior Communications Coordinator, 416-392-3496, bhawkin@toronto.ca
Lyne Kyle, Senior Communications Coordinator, 416-397-1410, lkyle@toronto.ca
Toronto programs aim to build a more sustainable city
About the Toronto Green Standard
http://www.toronto.ca/greendevelopment
The Toronto Green Standard (TGS) is a set of performance measures and targets that promote sustainable development. The TGS was initiated in 2005 with a review of green development requirements of more than 100 cities, and extensive consultation with developers, design professionals and the public. It was adopted by City Council in July 2006 as mandatory for new City-owned facilities and voluntary for private development.
A revised two-tiered TGS was approved by City Council on October 27, 2009. Applicable to all new planning applications made after January 31, 2010, Tier 1 outlines the elements of green development that are required by the City, while Tier 2 features a voluntary higher level of environmental performance. Site Plan applications approved after May 1, 2009 that meet Tier 2 of the TGS are eligible for a refund of 20 per cent of the Development Charges paid to the City.
To help developers register new construction for LEED (Leadership in Energy and Environmental Design) certification, the City is currently working with the Canada Green Building Council to develop the Toronto LEED Supplement as a guide for meeting the TGS and LEED criteria.
About the Green Roof Bylaw
http://www.toronto.ca/greenroofs
Toronto is the first city in North America to adopt a bylaw to require the construction of green roofs on all new development, and to establish a standard for the design and construction of green roofs. The bylaw, to take effect January 31, 2010, will apply to all building applications for residential, commercial and institutional buildings above 2,000 square metres of gross floor area, and will have a graduated coverage requirement ranging from 20 to 60 per cent. The bylaw will apply to new industrial development starting January 31, 2011.
A green roof is a roof on top of a building that includes vegetation; a growing medium; filter, drainage and root resistance layers; and a waterproof membrane. Widespread implementation of green roofs in Toronto will provide significant economic and environmental benefits in the areas of stormwater management, and reducing the urban heat island effect (and associated energy use), which is a particular concern as global temperatures rise. Green roofs also help enhance biodiversity, improve air quality and beautify the city.
About the Eco-Roof Incentive Program
http://www.toronto.ca/livegreen/bus_eco-roof.html
The Eco-Roof Incentive Program is meant to complement the Green Roof Bylaw by encouraging owners of existing industrial, commercial and institutional buildings to retrofit with a green or cool roof. The performance criteria for the Eco-Roof Incentive Program are consistent with the Toronto Green Standard and the Green Roof Construction Standard contained in the Green Roof Bylaw. The program was approved by City Council on December 1, 2008 and officially launched in March of 2009 with a total budget of $2.4 million for 2009 - 2012. Owners who install a green roof can apply for $50 per square metre up to a maximum of $100,000. Cool roofs, which feature a membrane or coating that reflects the sun's rays, are eligible for $5 per square metre to a maximum of $50,000.
About the Better Buildings Partnership
http://www.toronto.ca/bbp
Toronto's Better Buildings Partnership (BBP) is a city-to-business program providing expertise, resources and financial assistance to building owners, managers and developers to successfully implement energy efficiency measures in existing buildings and new construction. Since 1997, approximately 700-assisted BBP projects, representing over 50 million square feet of gross floor area, have delivered a reduction of over 2.5 million tonnes of carbon dioxide.
Toronto maps | Get involved | Toronto links


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PRC denounces new Israeli law which legalize land theft, settlement building
Category : Press Releases
Published Date: 08 Feb 2017
London, February 8th 2017
The Palestinian Return Centre (PRC) denounces the new Israeli law which aims at legalising the already "illegal" Israeli settlements and the process of stealing Palestinian lands across the West Bank.
The new Law will allow Israel to legally grab Palestinian private land for the purpose of building Israeli settlements. The new Israeli bill adopted by Israeli Knesset known as 'Regularization Bill' is in contravention of international law and the various UN resolutions especially the latest UN Security Council Resolution 2334. The illegal new law targets Palestinians within the West Bank which confirms that Israel is still the occupying power.
The centre considers the new Israeli law is an attempt to make Israeli settlement legal and grant a form of immunity to settlements in the occupied West Bank that were built on Palestinian lands.
The international community has rejected this Israeli move and considered it as a breach of International law. UN Secretary-General António Guterre regretted the step while Nickolay Mladenov, United Nations' Coordinator for the Middle East Peace Process described the action of right wing Israeli government as "Israel has just opened the 'floodgates', and crossed a 'very, very thick red line'." In light of this, PRC invite the International community to take serious steps to hold Israel to account in regard of this flagrant breach. Practical steps should be taken such as suspending the membership of the UN as well as this of the European Union.
The Centre reckons that the silence of International community is the motive for the constant Israeli violations of landmark human rights laws, conventions as well as various UN resolutions. The new Israeli law is an apartheid practised that crossed the red lines and remedial actions should be taken by the EU and the UN.
Short Link : http://bit.ly/2A5cqzM
Israeli Settlments
PRC's Side-Event at UN in New York Highlights Urgent Needs of Palestine Refugees
The UN Youth Delegate Programme: an Opportunity for Youth Engagement in the UN
Parliamentary Event: The US 'Peace Plan' and its impact on Palestinian refugees
Fact Sheet: The Jordan Valley – Occupied Palestinian Territory
Document: Covid-19 and its impact on Palestinian refugees (June 2020)
PRC Raises Alarm over Israeli Crimes at UNHRC in Geneva
On Int'l Day of Solidarity with Palestinian People…Int'l Community Should Stand Up for Palestinian Refugee Plight
On Its 103rd Anniversary… Balfour Pledge Serves as Reminder of Achievements of PRC's "Apology Campaign"
New Book Announcement: UNRWA at 70 Palestinian Refugees in Context
Press Statement: PRC Supports Day of Action to Oppose Israeli Annexation – Sat 4 July
The Palestinian Return Centre is an independent consultancy focusing on the historical, political and legal aspects of the Palestinian Refugees. The organization offers expert advice to various actors and agencies on the question of Palestinian Refugees within the context of the Nakba - The catastrophe following the forced displacement of Palestinians in 1948 - and serves as an information repository on other related aspects of the Palestine question and the Arab-Israeli conflict. It specializes in the research, analysis, and monitoring of issues pertaining to the dispersed Palestinians and their internationally recognized legal right to return.
Nakba 1948
Copyright © 2021 The Palestinian Return Centre.


Biscayne Bay Foundation | Restoring Our Waterways and Saving Our Wildlife!
We have a profound stake in a healthy ocean that is free of trash and marine debris.
Every second breath you take comes from the ocean. No matter where you live, your life depends on the ocean. Beyond the breaths you take, the ocean plays a critical role in regulating our weather and climate.
The Vision of Biscayne Bay Foundation, Inc. is to continuously expand its services provided in direct correlation to the growing and changing needs of the wildlife and waterways of Biscayne Bay, as well as its surrounding community.
Although the ocean covers two-thirds of the surface of the Earth, it is surprisingly vulnerable to human influences such as overfishing, pollution from run-off, and dumping of waste from human.
The foundation will facilitate opportunities for volunteers to travel to local waterways three times every other week. Our clean up activities may include picking up garbage and reporting any injured animals found to local authorities.
The purpose of this raffle fundraiser is to allow The Biscayne Bay Foundation to purchase an Omni Catamaran Work Boat. The Elastec Omni Catamaran is a versatile aluminum work boat that offers a variety of waterway maintenance and marina service applications. Its interchangeable to facilitate various marine tasks such as: collecting floating debris, transporting cargo, pumping out boat sweage, cutting invasive aquatic weeds, supporting diving operations, lifting buoys and responding to all spills. This boat will allow us to clean our beloved Biscayne Bay more efficiently than ever before! Please purchase a Raffle Ticket for our One Hundred to One 50/50 for $100. Only 100 tickets will be sold and the winner will split the $10,000 prize 50/50 with The Biscayne Bay Foundation! Additionally we are selling Biscayne Bay Foundation t-shirts "One Million Friends of Biscayne Bay" for a donation of $25 per shirt. Thank you so much for your support!
The money raised from the raffle will be used to buy the Omni Catamaran.
We are is a 501(c)(3) nonprofit organization based in Southern Florida. Founded in March of 2014, this grassroots organization was developed with the goal of increased awareness for the health, safety, and sustainability of waterways on a global scale. Over the past year, our directors have expanded our mission to include outreach programs that serve disadvantaged members of the community. We accomplish our objectives by financially contributing to homeless individuals that participate in our cleanup activities, providing educational support to students diagnosed with developmental disabilities, and distributing resources to community based organizations.
Listen: Biscayne Bay Foundation – Restoring Our Waterways, and Saving Our Wildlife!
ensnares boat propellers, a costly navigation hazard.
The good news is we can prevent trashed beaches and debris-filled water.


The White House is considering an extension to the $8,000 tax credit for first time home buyers! The real estate industry has seen a boost due to the thousands of first time homebuyers that used the tax credit to make homeownership possible. The extension could provide further help in stabilizing the real estate market through an increase in real estate sales and a reduction in current inventory. If you agree that the extension would contribute to the real estate recovery and would like to support the extension, contact your Senators and Representatives.


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wiki:Documentation/DevelopmentCenter/Architecture
Version 3 (modified by abeham, 5 years ago) (diff)
HeuristicLab 3.3 Architecture
Software Model
Algorithm model
Operator Model
Execution Model
HeuristicLab 3.3 builds upon a plugin architecture so that it can be extended without developers having to touch the original source code. Plugins are used as architectural paradigm and collaboration between plugins is described by interfaces (contracts).
Every HeuristicLab feature, even the Optimizer? user interface, is available as a plugin. The plugin management mechanism contains a discovery service that can be used to retrieve all types implementing an interface required by the developer. It takes care of locating all installed plugins, scanning for types, and instantiating objects. As a result, building extensible applications is just as easy as dening appropriate interfaces (contracts) and using the discovery service to retrieve all objects fullfilling a contract.
The core of HeuristicLab is its algorithm model. It is very easy to understand on an abstract level, but naturally reveals more complexity the deeper one descends into it. However, luckily for most users, understanding more than the abstract level of the core language is not necessary for applying heuristic optimization.
The algorithm model splits into three distinct models itself:
In the data model each value is represented as a HeuristicLab 3.3 object that can be saved, restored and viewed. Standard data types such as integers, doubles, strings, or arrays that do not offer these properties are wrapped in HeuristicLab 3.3 objects. These values are linked to a name by storing them in a variable. The data type of a variable is not fixed explicitly but is given by the type of the contained value. In a typical heuristic optimization algorithm a lot of different data values and therefore variables are used. Hence, in addition to data values and variables, another kind of objects called scopes is required to store an arbitrary number of variables. To access a variable in a scope, the variable name is used as an identifer. Thus, a variable name has to be unique in each scope the variable is contained. Finally, these scopes can be hierarchically organized as trees. A scope may have several so-called sub-scopes, much like a metaheuristic population has many solutions which again might have several components.
The next part of the algorithm model considers the representation of single steps or statements in form of the operator model. Each algorithm is a sequence of clearly defined, unambiguous and executable instructions. In the HeuristicLab 3.3 algorithm model these atomic building blocks are called operators and are also represented as HeuristicLab 3.3 objects.
Operators have two main tasks. They
are applied on scopes to access/manipulate variables and subscopes.
define which operators are executed next.
Regarding the manipulation of variables, the approach used in the HeuristicLab 3.3 operator model is similar to formal and actual parameters of procedures. Each operator defines parameters for each variable it expects and possibly manipulates. By this means, operators are able to encapsulate functionality in an abstract way: A formal name is defined for a parameter which is used inside the operator. But after instantiating an concrete operator in the GUI and adding it to an algorithm at run time, the user defines the actual name of the parameter. The original code of the operator does not have to be modied. The implementation of the operator is decoupled from concrete variables and can be reused.
Algorithms are represented as operator graphs and executed step-by-step on virtual machines called engines. In each iteration an engine performs an operation, i.e., it applies an operator to a scope. As the execution order of an algorithm is dynamically defined by its operators, each operator may return one or more operations that have to be executed next. These pending operations are kept in a stack. In each iteration, an engine pops the next operation from the top of its stack, executes the operator on the scope, and pushes returned successor operations back on the stack.
core_architecture.jpg (69.3 KB) - added by mkofler 9 years ago. HL core architecture


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Covid-19 Financial Reporting Implications
Services Services for Privately Owned Business COVID 19 & Your Business Covid-19 Financial Reporting Implications
Covid-19 - Financial Reporting
Given the uncertainty surrounding Covid-19, companies need to continually monitor developments and ensure that they are providing up-to-date and meaningful disclosure when preparing annual reports and financial statements. It is crucial that companies carefully consider the potential implications of Covid-19 when preparing or issuing such financial information.
COVID-19: Financial Reporting Implications
(accurate at 14 April 2020)
We have analysed the financial reporting implications of COVID-19 in two broad categories:
Front-end - risks, uncertainties, and viability
These are considered in greater detail below, please click the links to review each topic.
'Front-end' annual reporting
Reporting on risks, uncertainties and viability
Recognition and measurement
Post-balance sheet event reporting and disclosures
Impairment of property, plant and equipment and intangible assets including goodwill
Net realisable value of inventory
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Idle capacity and vacant property
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Front-end reporting – risks, uncertainties and viability
The level and detail of disclosures surrounding the impact of Covid-19 are dependent upon the significance of the impact that Covid-19 has had, and is expected to have, on businesses' operations and activities. However, there are three particular areas within the front-end of annual reports where disclosures are expected to be provided:
Strategic report – Disclosing the principal risks and uncertainties affecting the business, considering the extent of the risk, the degree to which the risk may crystallise, and any mitigating action taken by the company.
Going concern statement – Disclosing the basis on which management has assessed the company's ability to continue as a going concern, and where there are any significant concerns, these uncertainties must be disclosed.
Viability statement (for premium listed companies only) – Disclosing the prospects of the company, such as the ability of the company to continue in operation and meet its liabilities as they fall due over a defined period of assessment, drawing attention to any qualifications or assumptions as necessary.
As companies will be impacted differently by the impact of Covid-19, it is crucial that disclosures are company-specific and tailored to their business, rather than being boiler-plated or generic. Additionally, it is important to ensure that the narrative reporting disclosures are consistent with the business' financial results and future outlook, as disclosed elsewhere in the financial statements.
Note: A separate briefing covering all of the key narrative reporting issues in greater details to be available shortly.
Financial statement reporting
The impact of Covid-19 has various consequences for how income, expenses, assets and liabilities must be recognised and measured, whether reporting under International Financial Reporting Standards ("IFRS") or the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SME).
Set out below are some of the key areas where we consider how the measurement and recognition in financial statements could be affected. However, in the first instance, it is important for companies to consider whether the impact is an adjusting or non-adjusting post-balance sheet event.
Depending upon a company's year-end, the impact of Covid-19 may be an adjusting or a non-adjusting event. For companies with a 31 December 2019 year-end, the spread of the virus after 31 December 2019 is a non-adjusting event because, at that date, only a few cases of the virus had been reported to the World Health Organisation. Accordingly, the subsequent spread, and identification, of Covid-19 after 31 December 2019 does not therefore provide additional information about the conditions that existed as at 31 December 2019 and is therefore a non-adjusting event. However, for companies with later year-end reporting dates, year-end balances might be affected.
Companies must ensure that non-adjusting events are disclosed within the financial statements, if material. Disclosure should include the nature of the event and an estimate of the financial effect, for example disclosing information about the impact on the carrying amount of assets and labilities and recognition of income and expenses.
Practical implications: Assessing, whether the impact of Covid-19 is an adjusting or non-adjusting post-balance sheet event, will depend on the company's year-end reporting date, and also on whether an event (in the series of events relating to the spread of Covid-19) is considered by management to provide evidence of a condition that existed at the year-end reporting date.
In light of the information that was available as at 31 December2019 year-end, the Covid-19 outbreak is considered to be as a non-adjusting event in 31 December 2019 financial statements. As such, its impacts should not be factored into the financial statement balances and accounts as of 31 December 2019 but would impact disclosures.
If the impact of the Covid-19 outbreak is material, the entity is required to disclose the nature of the impact and an estimate of its financial effects.
The European Securities and Market Authority (ESMA) guidance issued on 11 March 2020 states that "issuers should provide transparency on the actual and potential impacts of Covid-19, to the extent possible based on both a qualitative and quantitative assessment on their business activities, financial situation and economic performance in their 2019 year-end financial report if these have not yet been finalised or otherwise in their interim financial reporting disclosures."
As the impact of Covid-19 is evolving rapidly, management will need to carefully consider the accounting requirements of IAS 10 "Events after the reporting period". The critical issue for management will be deciding on whether the latest developments provide more information about the circumstances that existed at the reporting date.
Companies need to assess whether the impact of Covid-19 triggers an impairment assessment and, if as a result of that, whether an asset impairment has occurred. Where an impairment review is carried out, companies need to consider the impact of Covid-19 on the inputs and assumptions used for financial projections.
For instance, management must assess whether a trigger event has occurred, such as the loss of key customer and/or supplier or reduction in financial performance due to disrupted production, and consequently assess the impact on the impairment calculations, such as revisions to estimated future cash flows and other key assumptions, such as discount rate and growth rate.
Practical implications: When performing impairment reviews, management should determine estimated cash flow projections based on inputs and assumptions in place as at the date the impairment review is carried out (i.e. as at the reporting date). If estimates are revised after the original impairment review date, these should only be taken into account in revising the impairment review if this occurs before the reporting date. Events after the reporting period, and information received after the reporting period, should be considered in the impairment indicator assessment only if they provide additional evidence of conditions that existed at the end of the reporting period. Accordingly, any changes in estimates, such as a reduction in forecast revenues, that are made after the reporting date (i.e. do not relate to conditions existing at the reporting date) and before the financial statements are authorised for issue, should only be disclosed in the financial statements, if the impact is material.
Likewise, sensitivity analysis that has been performed as at, or during, the reporting period, should not be updated to reflect revisions to future cash flow projections that management has made after the reporting date, however management should consider disclosing the revised sensitivity analysis for changes in the key assumptions where the information is material to users of the financial statements.
It should be noted that it is more important for an entity to provide detailed disclosure of the assumptions taken (and the evidence on which they are based) when uncertainty is greater.
Companies must assess whether inventory is held at the appropriate carrying value, being the lower of cost or net realisable value, as at the reporting date. When determining the net realisable value of inventory, management must assess the estimated selling price of the goods less the estimated cost of completion and the estimated costs necessary to make the sale.
Practical implications: Principal factors that may lead to inventory net realisable values being less than cost include a reduction in estimated selling prices, an increase in selling costs or estimated costs to be incurred to make a sale and obsolescence of products - all of which are likely consequences on businesses as a result of the impact of Covid-19.
For instance, if stock is not able to be accessed because it is held within an isolated location, if stock becomes obsolete because of reductions in demand, or if the estimated costs to be incurred to provide products to customers are increased because of restrictions on accessibility and distribution, these may result in management assessing that inventory should be written down to its net realisable value.
Additionally, it should be noted that excess overhead resulting from "abnormal" production levels (i.e., production levels below the range of normal capacity due to the entity's workforce having to stay at home), should not be allocated to inventory
Companies are likely to be impacted by the loss of customers and significant reductions in debts being paid due to customer's experiencing financial or cash flow difficulties.
Companies reporting under IFRS need to assess the expected credit losses that will be incurred as a result of the impact of Covid-19 on their customers and recognise credit loss provisions for increases in expected non-recoverability of receivables. In performing this assessment, management must use reasonable and supportable information about past events, current conditions and the forecast of future economic conditions for determining the expected credit losses. The information used must be based on that available as at the reporting date.
Companies reporting under the IFRS for SME must assess whether, as at the reporting date, there is objective evidence of impairment, such as a customer being in significant financial difficulty or it being probable that a customer will enter bankruptcy, and where there is such evidence, an impairment loss should be recognised.
Practical implications: In these unprecedented times, determining the recoverability of receivables will likely be a key source of estimation uncertainty for most companies due to the high concentration of customers likely to be facing financial difficulty or insolvency. Management should therefore give careful consideration to indicators that their customers may be experiencing financial difficulty, such as later than normal payments or partial payments, and recognise impairment losses or make realistic provisions based on the losses expected, as necessary to the applicable reporting framework.
Expected credit losses shall be reassessed at each reporting date and shall reflect all reasonable information that are available at reporting date. Other than potential changes in the credit terms granted to its customers, given the potential changes in the debtors' risk profiles as a result of the disruptions caused by the Covid-19 outbreak, management may want to review their provision matrix used in determining the expected credit losses, including the revision of the expected loss rates and assess the potential impairment or write-off of receivables.
Expected credit losses shall not be changed in the year-end financial statements due to subsequent events related to the Covid-19 outbreak.
For a provision to be recognised, there must be a present obligation (legal or constructive) as at the reporting date as a result of a past event i.e. there must be an obligating event, it must be probable that the company will have an outflow of economic benefit, and the amount of the obligation can be estimated reliably.
Practical implications: The impact of Covid-19 is resulting in many companies changing the way the business is operated and as a result companies may be experiencing increased operating costs from needing to increase cleaning or employing additional staff to cope with distribution demand, or be experiencing loss of revenue from reduced customer demand. Future operating losses or future operating costs (unless onerous contract) or losses are not permitted to be recognised because they do not meet the conditions to be recognised as a provision.
Furthermore, companies need to consider whether any contracts may become onerous as a result of, for example, where there is expected loss of revenue, and/or increased costs associated with a contract. Where a contract has become onerous, a provision is required to be recognised. An onerous contract is a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it, where the unavoidable costs are the least net cost of exiting from the contract (this being the lower of the cost of fulfilling the contract and any compensation or penalties arising from failure to fulfill it).
For example, a company has a contract to deliver goods to a customer at a fixed price, however as a result of the closure of the supplier's operations, the goods cannot be delivered. The company may either cancel the contract or seek to procure the goods from a third party. A provision should be recognised for the onerous contract at the lower of the cost of fulfilling the contract (i.e. the excess of the cost to procure the goods over the consideration receivable under the contract) or the cancellation penalty payable to the customer.
Practical implications: Some contracts that companies enter into may be able to be canceled without any compensation needing to be paid to the other party to the contract, for example many standard purchase orders. Nevertheless, management should carefully review the terms and conditions of contracts to understand where there are cancellation terms with and without penalties and whether there are any specific terms that may release the company of its obligations under the contract.
Where management assesses that a contract has become onerous, then a provision should be recognised. However, if there are specific assets dedicated to a contract, before a separate provision is recognised for the onerous contract, management should carry out an impairment review on the specific assets and recognise an impairment loss where necessary.
It should be noted that any provision for onerous contracts shall reflect the conditions at the reporting date and should not be changed in the year-end financial statements due to subsequent events related to the Covid-19 outbreak.
Where buildings and sites become idle or vacant due to reduced demand and/or the non-availability of workforce, depreciation must continue to be recognised while the asset is idle or retired from active use unless the asset is fully depreciated. Where the facilities are leased, this may be an indicator that an onerous provision may need to be recognised under the IFRS for SME or a right-of-use asset impaired under IFRS.
Practical implications: Companies may be required to temporarily cease operations, such as closing a retail unit or ceasing production on a manufacturing site. For companies reporting under the IFRS for SME, where the premises are rented, this may result in the lease contract becoming onerous. Management should assess the future economic benefits (i.e. the future cash flows expected to be earned from operating the premises) and where they do not exceed the present value of the remaining lease rental payments under the contract, an onerous contract provision should be recognised. Any assessment should reflect the conditions existing at the reporting date.
Given that companies are likely to start experiencing financial difficulties, particularly for example as a result of declining demand and customer spending, companies may need to consider restructuring existing loan arrangements or may need to seek additional financing with new or existing lenders. For instance, companies may need to amend terms and conditions of existing loans, such as changing interest rates, borrowing additional funds or modifying other contractual terms. Management must give careful consideration to the requirements in this area as to whether the debt restructuring should be accounted for as a modification or extinguishment of the debt.
Companies may also wish to discuss with their existing lenders whether any changes in debt covenants may be necessary to avoid any potential breaches. Where a debt covenant is breached, this could have an impact on the classification of the loan with the financial statements as current/non-current as at the reporting date. Where the breach triggers a repayment on demand clause i.e. that gives the lender the right to demand repayment at any time at their sole discretion, then the loan should be classified as current, unless a waiver is obtained.
Practical implications: Management should ensure that any waiver, in respect of a breach of a debt covenant, is obtained from the lender as of the reporting date in order to avoid reclassification of a loan from non-current to current. Where a loan is required to be reclassified as a current liability within the financial statements, management should also give consideration to any consequential impact on the company's going concern status.
Companies that have insurance policies in place to cover business interruptions must carefully consider the circumstances when recognising any potential pay-out from the policy. Gains receivable under a policy should not be recognised until the contingency is considered resolved and recovery of any pay-out is virtually certain. Prior to this, the policy is likely to be only disclosed as a contingent asset where an inflow of economic benefit is considered probable.
Practical implications: When business is interrupted, an insurance recovery of lost profits or revenue would not be recognised until when it is virtually certain that the loss will be reimbursed.
Management should carefully review the terms and conditions of the insurance policy to understand the nature and level of losses that are covered. It can often be the case that there are uncertainties about whether any, and how much, compensation will be payable and on what terms. When determining, therefore, whether an insurance pay-out may be recognised as an asset, the most reliable source of evidence available to management would be direct confirmation from the insurance company that the claim has been authorised. The company should also consider any stipulation from the carrier (e.g., "pending final review").
Companies must give careful consideration when determining the amount of revenue to be recognised under customer contracts. Revenue may only be recognised if collection of the consideration that the company is entitled to under the contract is probable. When determining the contract's transaction price, variable consideration may only be recognised if, and to the extent that, it is highly probable that a significant reversal will not occur when the uncertainty is resolved.
Practical implications: Where companies are experiencing reduced consumer demand and spending and/or disruption to production and distribution, management must give particular consideration to assessing whether the 'probability' threshold for recognition of revenue under a contract is met, as well as whether variable consideration should or should not be included as part of the transaction price. Accordingly, management should consider carefully the expected impact of discounts, returns, refunds, credits and penalties when assessing the amount of revenue to be recognised.
There also may be an impact on revenue recognition for a situation where it is not probable that the entity will collect substantially all of the consideration, because the criteria for a contract are not met.
Companies may need to modify their share schemes to continue to motivate their employees with share awards in the future e.g. lower exercise prices, amended performance targets or extended option life. It should be noted that modifications to share award schemes may have significant accounting consequences for the share-based payment charge. Management may, therefore, wish to consider modifications to the existing schemes, for example by reducing the exercise pricing or options or modifying performance conditions, to make the awards incentivizing for employees again, or alternatively consider canceling the scheme. Where this is the case, management must consider carefully the requirements to ensure the accounting appropriately reflects the changes made. Modifications that increase the fair value of the share awards granted result in the incremental fair value being recognised, whereas cancellations accelerate the remaining fair value charged to be recognised immediately.
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It's time to stop Houston City Council prayers
Most of the longtime readers of this publication will be familiar with how I, as well as everyone else affiliated with Texpatriate, first got my start in local politics. For three years throughout High School, I served with 33 other young people in an organization called the Mayor's Youth Council. We would meet in Council chambers a few times a month, after hours, and debate the pertinent issues of the day in a way that mirrored the real City government. This included the agenda itself, complete with ordinances, pop-off debates and introductory pleasantries. These pleasantries included the pledge of allegiance and a prayer. Ostensibly, the prayer should have been non-sectarian, but given that each member of the Council would receive an opportunity to participate, many had inherently Christian messages. The very same thing happens at the Houston City Council. Of course, this is where the similarity ended.
Under the stewardship of a few people, namely Luis Fayad (the Mayor-equivalent of the MYC my first year and a current Texpatriate Editorial Board member), the prayers were removed from youth council proceedings. As you might imagine, individuals in the Mayor's office had some fairly strong words for us as a result of our new policy. But we proceeded with it nonetheless. The world did not end because the church had to stop its influence at the town hall's doors. In fact, the protections of religious liberty from our Constitution were made all the stronger because of it. It is past time for the Houston City Council and the Mayor to follow suit.
Ironically enough, the constitutionality of this miscarriage of justice is likely in a much stronger position today than it was in 2009 when my contemporaries first challenge the procedure. Last year, the Supreme Court held 5-4 in Town of Greece v. Galloway that a local municipality did not transgress the Establishment Clause of the 1st Amendment by holding sectarian prayers. However, more than a constitutional or legal point, these prayers should be done away with from a moral point of view.
Thomas Jefferson said it best that there should be "a wall of separation between Church & State." Obviously, when a City Councilmember or the Mayor in their official capacity espouse religious rhetoric, the wall has not just been breached, but totally leveled.
One of the arguments used in Town of Greece to argue for the prayer's illegality was that a City Council is quite different from, say, a State Legislature because of the inherent differences in the ways those bodies do business. Whereas a State Legislature simply meets and deliberates lawmaking, a City Council has tons of direct interaction with townspeople. Thus, Greece's prayer, they argued, was directed at the entire town instead of just a pseudo-private interaction between individual lawmakers.
While the Supreme Court was not persuaded by that argument legally speaking, I still find it hard to argue against on a right/wrong level. When a City such as Houston has a Christian-themed prayer before an official meeting of its City Council, it inherently says that it is endorsing Christianity to its citizens.
Now, perhaps you would argue that there is nothing wrong with the government endorsing Christianity. Or, more expansively, merely endorsing religion over irreligion. The problem with this is that it goes against the multi-century history of this country. The faux religious influences in public life, such as "In God We Trust" on money or "Under God" in the pledge of allegiance, have not been around since time immemorial. Despite the claims of historical revisionists, both were only added in the 1950s.
Both the church and the state work immensely better when they are separated from one another. When, as Jefferson suggested, a great wall is erected between them, they can both work without outside adulterations. Stopping prayers, especially those of a sectarian nature, from occurring within the walls of City Hall would be great start.
For whatever reason, those advocating for the entanglement of church and state have always resorted to name-calling in order to demonstrate their point. I'll likely be called Godless or Anti-Religion for espousing these points of view, when, in reality, I am neither. As a Jew, I have never subscribed to the ludicrous point of view that my religion should be thrust upon everyone else. The same should go for the belief in God or of any organized religion whatsoever. It's an important part of my life, but it should have no place in the seat of government. It just shouldn't.
I have attended a broad array of parochial schools in my life. St. Regis (Catholic), St. Stephen's (Episcopalian) and Emery/Weiner (Jewish) come to mind rather immediately. All of those schools combined some element of religious classes with either mass, chapel or Jewish prayer sessions. Growing up, my Mother would often wish to pray before eating, a custom which is still mandatory among functions with my extended family. I never have had, nor do I now, any problem with any of these influences in my life. If I ever have children, I will even likely seek these religious influences out as invaluable facets of the child's upbringing. But none of them should be in the public square. For, just as easily as my family may have had our specific religious persuasion, other family could have their own. Still others could choose to observe no religious instruction or influence. The beauty of the United States is that we are free to pursue our religious goals ourselves, independent from an encroaching, burdensome government.
As Justice Robert H. Jackson, a devout Anglican, wrote in a 1950s dissent on religious instruction during the school day: "My evangelistic brethren confuse an objection to compulsion with an objection to religion. It is possible to hold a faith with enough confidence to believe that what should be rendered to God does not need to be decided by Caesar." And as Justice William Brennan said in his famous dissent to Marsh v. Chambers, the aforementioned case from 30 years ago that upheld legislative prayer, "If the Court had struck down legislative prayer today, it would likely have stimulated a furious reaction. But it would also, I am convinced, have invigorated both the 'spirit of religion' and the 'spirit of freedom.'" Here's for that spirit of freedom!
Standard | | Tagged Houston City Council, Luis Fayad, Mayor's Youth Council, Noah M. Horwitz, Prayer, Religion, Robert Jackson, Supreme Court, William Brennan	| 0 comments


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What is the Confederate flag and why is it still flying?
The flag has been much debated in the aftermath of the Charleston church shooting.
By Paul Hosford Monday 22 Jun 2015, 8:00 PM
Jun 22nd 2015, 8:00 PM 24,966 Views 55 Comments
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The steeple of Emanuel African Methodist Episcopal Church stands as a pedestrian passes. Source: Apexchange
IN THE HOURS after a gunman, seemingly hoping to incite a war between blacks and whites, killed nine people in an historic black church in Charleston, South Carolina last week, flags flew at half-mast.
All except one.
Above the state capitol building, the flag of the battle flag of the Army of Northern Virginia, better known as the Confederate flag flew proudly.
The flag has been subject of fierce debate over the last few days. Here's why:
What is the flag?
To understand why people want the flag taken down, it is important to remember what it symbolises.
The flag was used throughout the American Civil War in the 1860s by the slave-owning South.
Why is it still used?
The flag's use is determined at state level and opinions across the US differ wildly. It is currently flown in seven states – Alabama, Arkansas, Florida, Georgia, Mississippi, North Carolina, South Carolina and Tennessee.
In California, its use is banned outright in all state buildings. In Mississippi, it forms part of the state flag.
It is widely used across southern American states as a symbol of the civil war, but some say that gesture alone stops America from facing up to its racial issues.
Supporters of the flag consider it a valued token of enduring Southern pride and heritage, while critics see it as a symbol of racism and white supremacy.
In South Carolina, the flag has only been flown on state buildings since 1962, when it was erected in response to the Civil Rights movement.
Why is it getting so much attention?
Pictures of suspect Dylann Roof show him holding the flag and the gun which it is believed was used to kill nine people. Since then, its role as a symbol of hate at the same time as an official symbol has been questioned.
It is important to note that Charleston has a deep-rooted place in American racial relations. It was the American capital of the transatlantic slave trade, with 40% of enslaved Africans passing through it and was where the first shots of the civil war were fired.
In that context, its place flying over buildings in a city that is 25% black is important.
Some, like the comedian John Oliver, have suggested that the attention is there because there is far more chance of achieving a victory against the flying of a flag than against the US gun lobby and gun crime.
However, to those fighting against it, it is more than that. Ta-Nehisi Coates of The Atlantic says that the flag needs to be put in a museum to allow American to move forward.
Moral cowardice requires choice and action. It demands that its adherents repeatedly look away, that they favour the fanciful over the plain, myth over history, the dream over the real. Here is another choice. Take down the flag. Take it down now.
Even Russell Moore of the Southern Baptist Convention, a ministry with deep-seated links to slavery, called on leaders to remove the flag.
The Confederate Battle Flag may mean many things, but with those things it represents a defiance against abolition and against civil rights. The symbol was used to enslave the little brothers and sisters of Jesus, to bomb little girls in church buildings, to terrorise preachers of the gospel and their families with burning crosses on front lawns by night.
How do people react to it?
The Anti-Defamation League, best known for tackling anti-Semitism, says the Confederate flag is popular among white supremacists in both the United States and abroad. However, they say that context is important.
However, context is irrelevant to many blacks, who argue that using a symbol of white supremacy on state buildings is wrong, regardless of intention.
A nationwide poll by the Pew Research Center in 2011 indicated that 9% of Americans felt positive upon seeing the Confederate flag, against 30% who said they reacted negatively and 58% who felt neither way.
But among blacks, 41% told Pew said they reacted negatively to the sight of the flag — such is its power to invoke the memory of antebellum slavery and the decades of harsh racial segregation that followed the Civil War.
In the days following the massacre at the Emmanuel Church, the flag has become a flashpoint, a debating topic in a country that has never fully addressed the fact that it is still, some 50 years after the Civil Rights era, a racially divided nation.
America has deep, deep scars that come from 350 years of slavery, a bitter civil war and a long, long march for equality.
The election of Barack Obama as US President in 2008 wasn't the end of racial division, it merely served to magnify the cracks which run through many sectors of American society.
But why is the flag flying in the first place? It is the flag of a defeated army. Irish state buildings don't fly the sunburst flag of Fianna Éireann, after all.
What is being done?
At the minute, not much. While there are protests, the flag outside the capitol in Charleston is permanently affixed to the flagpole, so physically lowering it to half-mast was impossible.
In any case, consent to lower the flags would require a 75% supermajority of the state's two houses, in which the Republican party has 106 of 170 seats.
Removing the flag from state buildings would then require a state-wide referendum. In 2001, Mississippi defeated such an idea, with 64% voting to retain their version of the Confederate flag.
In a 2014 poll for the State newspaper in Columbia, South Carolina, three out of four white South Carolina residents said the Confederate flag should keep flying outside the state house – compared to 61 percent of blacks who wanted to see it go.
President Barack Obama and the man he beat in the 2012 election Mitt Romney, agreed on the issue, both saying it should be put in a museum.
Take down the #ConfederateFlag at the SC Capitol. To many, it is a symbol of racial hatred. Remove it now to honor #Charleston victims.
— Mitt Romney (@MittRomney) June 20, 2015
Source: Mitt Romney/Twitter
Good point, Mitt. https://t.co/Ryusfp8Xbh
— President Obama (@POTUS44) June 21, 2015
Source: President Obama/Twitter
However, a host of potential Republican presidential nominees have declined to comment, or have said it's an issue for the state to resolve itself.
Democratic presidential contender Hillary Rodham Clinton has yet to address the issue this week, but in 2007 called for the flag's removal, in part because the nation should unite under one banner while at war.
Read: Barack Obama used the n-word while discussing racism
Read: White supremacist manifesto and pictures of Charleston suspect found online
Paul Hosford
@PTHosford
paulhosford@thejournal.ie
See more articles by Paul Hosford
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