By far the most important English King for me during my childhood was Richard III; or, more accurately, Shakespeare's Richard III; or, more accurately still, Laurence Olivier playing Shakespeare's Richard III. The film captivated me when I was about 10, and I have subsequently found the malignity of evil always more fascinating, emotionally and intellectually, than the beneficence of good. Fictional or dramatic heroes have been to me ever since but pale and uninteresting shadows of villains. Heroes, in fact, tend to bore me as villains seldom do. And this is thanks to Richard III, in the special sense above.
When, therefore, I saw a biography of Richard III (Richard III: England's Black Legend by Desmond Seward) in the window of a charity (thrift) shop near my home, together with a book about owls, I bought it. Not only did I buy it but I read it, and was somewhat surprised that, in effect, it endorsed the Shakespearian view of Richard's character. Published on the 500th anniversary of Richard's accession to or usurpation of the throne, Richard emerges as very much the unscrupulous, hypocritical, treacherous monster depicted in the play.
I believe this is no longer the orthodox view of him. The accusers are now the dissenters. And a friend of mine, who grew up in the Soviet Union and lived there until he was twenty-five, dislikes Shakespeare's play because of its crude and seemingly propagandistic encomium to Henry VII, of the type to which his upbringing in the great motherland of ubiquitous and compulsory lies had made him allergic. Henry VII himself in truth was no mean slayer of his enemies, at least the equal of Richard III at his worst, but he was the grandfather of Queen Elizabeth, reigning monarch when Shakespeare wrote. Queen Elizabeth's title to the throne depended upon Henry VII's, and his depended on the right of conquest rather than on any plausible claim by royal descent. That conquest could itself be justified only if Richard III were a bloody and tyrannical usurper of a quite unparalleled type; so that my friend sees the whole play as an elaborate apologia for a current political regime.
The irony here, of course, is that the objection to the play is itself highly political. The sycophantic message at its end – assuming that it was not justified by the historical facts, and that Henry VII did not 'Enrich the time to come with smooth-fac'd peace,/ With smiling plenty and fair prosperous days!' – could hardly efface, neutralise or outweigh the poetic, dramatic and psychological brilliance of what had gone before. And it should be remembered that Shakespeare's depiction of Queen Elizabeth's father in Henry VIII is by no means flattering: though of course he was a mere continuator of the dynasty, not its founder, so the question of his character was perhaps less a sensitive matter despite his reign having been more recent.
By making him a cripple, then, fate has precluded Richard from enjoying the normal comforts and pleasures of human existence. We believe what he says because it is plausible. And yet, in the very next scene, Richard seduces Anne, widow of Edward, Henry VI's son whom Richard has himself killed, and in the presence of the corpse of Henry VI, whom Richard has also killed. Later in the play he persuades Queen Elizabeth, widow of Edward IV, whose brother he has executed and whose two sons (the Princes in the Tower) he has had killed, to act as go-between in his proposed marriage to her daughter. The notion that his deformity precluded him from being a lover and therefore pointed him in the direction of villainy is clearly false, a rationalisation and a deception.
Strangely enough, those who have tried to rehabilitate Richard have tended to deny that he was crippled. It was as if they accepted the causative link between deformity and evil character. Of course they would deny this: they would say rather that they were only trying to show that the monarch's supposed deformity was just another example of the falsehoods told about him. But here I think they are not being quite truthful with themselves. They want their Richard not only to be undeformed, but handsome.
When his skeleton was found recently buried in a car park in Leicester, the town to which his body had been carried (whether ignominiously or not is still a matter of dispute) after the Battle of Bosworth Field, it was obvious that he had a marked scoliosis rather than a kyphosis. The scoliosis was severe enough to have given him a noticeable deformity – one of his shoulders was reported in contemporary documents to have been higher than the other – but not severe enough to have made him 'the bottled spider, the bunch-backed toad' of Shakespeare's play. So were his detractors or his defenders right?
There is a kind of apostolic succession among those who have sought to restore his reputation. The first was Sir George Buck, whose history of the king's reign was published in 1646, 24 years after the author's death; then came Horace Walpole, whose Historic Doubts on the Reign and Life of King Richard III was published in 1768; then Sir Clements Markham's history, published in 1906; and finally Josephine Tey's popular novel, The Daughter of Time, published in 1951, in which her fictional detective, Alan Grant, laid up in hospital after an injury, attempts to reason out who murdered the Princes in the Tower and comes to the conclusion that it was Henry VII. (Thanks to my purchase in the charity shop I have now read all these books, and others besides). I think it fair to say that the majority of work published since Tey's novel has been on the side of rehabilitation.
What can be set against this formidable array of rehabilitation? Sir Thomas More wrote what has been described as the first masterpiece of English prose about Richard - his History of King Richard the Third – which more or less relays the story Shakespeare told. But in a book entitled Richard III and his early Historians 1483 – 1535, published in 1975, the mediaeval historian, Alison Hanham, suggests that More did not intend his work to be taken literally and that it was in fact satire, at least in part.
After More there was Shakespeare, of course, who used Holinshed's rehash of More. And the fact is that the influence of one Shakespeare is greater than that of a thousand scholars. In so far as most people know anything about Richard III, they know it from Shakespeare.
There have been attempts to steer a middle course between the two schools, but on the whole they have not been successful. James Gairdner, a nineteenth century archivist whose biography of Richard went through three editions, and the value of whose work, according to the entry in the latest edition of the Dictionary of National Biography, was vitiated by his conservatism, granted Richard many good qualities but still made him guilty of at least some of the crimes imputed to him. It was as if Gairdner thought that in any dispute over facts there must be truth on both sides.
After the king's skeleton was discovered, a computerised reconstruction of his face was produced by an academic department of physical anthropology. I don't know enough about the reliability of this method to say whether the face produced was really that of Richard III; but a spokeswoman for the Richard the Third Society, a band of learned and dedicated people valiantly working to rehabilitate the king's reputation, was immediately recorded as saying that the face was that of a sensitive and good man. A man with a face like that, was the implication, could not have ordered the murder of his own nephews in the Tower. This suggests that murder is written on the face; as someone who has had more to do with murderers than average, I can say that this is often the case but not always. And there is murder written on many people's face who have never committed murder.
Again, there is a dispute over what character a contemporary portrait of Richard III – the famous one in which he is putting on or taking off a ring from his little finger – suggests. In Josephine Tey's novel there is a discussion between the characters about this, and they none of them agrees. For me, it is an intelligent but not kindly face; rather obviously cruel and cynical. But I concede that that is not evidence. In my heart I want Shakespeare to be right.
The crucial question about Richard III, it seems to me, is whether he did indeed order the murder of the Princes in the Tower. If he did, he was the ruthless and unscrupulous power-seeker of popular legend; if he did not, then he has been traduced. I am not sure why, after so long a lapse, it should be so important to set the record straight about him. Clearly he is powerfully symbolic of something, because there is (as far as I am aware) no King John, King Stephen or King James II Society to set the record straight about these hated or derided monarchs.
I hesitate to be hesitant, but the evidence about the Princes in the Tower points both ways. It is of course possible that they died of natural causes and were not murdered at all: it would not have been unusual in that era for two children to die in quick succession of an infectious and communicable disease. But there is no evidence in favour of this hypothesis (or against it, for that matter).
But it is more likely that they were done away with. They were taken to the Tower while Richard was Protector (more or less Regent); they were never seen again. And the fact is that when children disappear from view and are not seen again, they are usually killed close to the time they disappeared, not several years later. And Richard clearly had an interest in having them out of the way.
When he was made Protector, he accepted that Edward IV's son was heir to the throne, to reign as Edward V. But just before the coronation, the Bishop of Bath suddenly came forward with the convenient story (convenient to Richard's ambition, that is) that he had married Edward IV to Lady Eleanor Butler, and that therefore Edward's supposed marriage to the mother of the princes was bigamous and invalid, making the Princes bastards and therefore not eligible as heirs to the throne. Richard was next in line, and it was upon the bastardy of the Princes that his claim rested.
The story of bigamy all seems suspiciously convenient to me, and rests upon the word of a man of very doubtful probity; it is not likely that everyone would accept it, and many would continue to see Edward V as the real king – which they could not if he were dead. Moreover, there were contemporary rumours, for what they are worth, that Richard had had the Princes killed.
On the other hand there is no evidence that would convict Richard in a court. Curiously, on Henry VII's accession and for years afterwards the new monarch made no reference to the murder of the Princes as one of the justifications for overthrowing Richard, as surely would have been logical if the Princes had in fact been murdered by him. Now if Richard were a usurper, and Edward V were still alive at the time of the Battle of Bosworth Field, Henry VII would not be king: Edward V would be. Therefore Henry VII would have had an interest in killing the princes if they were still alive when he seized the throne. This is the case made out by Sir Clements Markham who, incidentally, was a remarkable polymath: a writer of books about Peru, the translator of Garcilaso de la Vega Inca, founder of the world rubber industry by arranging the smuggling of rubber seeds to Asia from the Amazon Basin, promoter of Polar exploration, as well as historian of Richard III.
Though the evidence about the murder of the Princes is decisive in neither direction, almost nobody fails to take up a strong position on Richard's guilt or innocence. It is as though the figure of Richard awakens every man's inner Manichaean: either he is a parfit gentil knight or a monster of depravity. We take up a position according to our inclination. Those who defend him supply him with all the virtues: he was a wise legislator, a brave warrior, a loyal brother, an uxorious husband, a fond father, modest and beloved of the people. How his detractors portray him requires no elaboration. They hold to their positions with a strength disproportionate to the evidence.
Our strong arms be our conscience, swords our law!
Theodore Dalrymple's latest book is Farewell Fear.
To comment on this essay, please click here.
Theodore Dalrymple is also a regular contributor to our blog, The Iconoclast. To see all his entries, please click here.


Sample of woven silk fabric.
This textile sample forms part of a very large collection of samples donated to the V&A by Trowbridge Museum (T.359 to T.461-1997). The samples were given to Trowbridge Museum by the department store H.J. Kent, who acted as an agent for Warner & Sons, according to the Warners' archivist. Agents' samples were generally smaller than those retained by the company itself. As Trowbridge Museum, who focus on local industries, felt that these samples fell outside their collecting policy they decided to gift the collection to us in 1994.


Every vocation has them: unethical or incompetent individuals who give their profession an undeserved bad name.
But has there been a time in recent memory when the police have been so vilified as they are today? It's a wonder anyone these days would choose law enforcement for a career.
Granted, there are those wearing badges who are bullies or racists.
But the majority are public servants in the best sense, courageously willing to be placed in harm's way, who would pull out their guns only as a last resort.
Think how stressful it must be for those whose duty it is to investigate domestic disturbances, drug trafficking, and other potentially volatile situations in our increasingly violent world.
And what must it be like for their spouses and loved ones?
Imagine your community without law enforcement: no one to call when you desperately need protection from those who have absolutely no respect for law and order.
Recently I talked with an officer whose duty it is to handle fraud cases. It was obvious he genuinely cared about those who are scam victims.
Everyone should read what the apostle Paul wrote about our obligation to submit to governmental authorities. God has ordained government, he says, to keep order and to restrain wrongdoers. "Therefore whoever resists authority has opposed the ordinance of God . . . ." (Romans 13:1-7).
We are to pray for "all who are in authority, so that we may lead a tranquil and quiet life in all godliness and dignity" (1 Timothy 2:1-2).
In light of all the messiness, danger, and disrespect they must deal with on a daily basis, the police are definitely underpaid and underappreciated.
May the Lord watch over those who watch out for us!
This afternoon I picked up a lottery ticket. No, I didn't buy it, but found it lying on the ground. This ticket cost somebody $10. The purchaser had scratched off all 25 numbers, but not one of them matched the winning numbers listed at the top.
$10 for nothing. Purchased in hope; discarded in disappointment. Too bad! But maybe next time! Or if not then, the time after that—or the time after that . . . .
On the back of the ticket it says, "For help with a gambling problem" and then it gives a website. So even the lottery officials admit that some of their most loyal customers are addicted.
Alcohol, drugs, and gambling—each has an Anonymous organization devoted to helping people who have lost control—and along with it, possibly lost their paychecks, their family, and their self-respect. It's so sad!
The promoters of this lottery know human nature. They realize there are enough people out there who want quick and easy cash and are willing to plunk down their hard-earned dollars over and over and over in hopes of winning big.
Almost like the carrot on a stick, the lottery beckons but rarely delivers. Sure, some do win big. And much of the money they so gleefully receive comes from the pockets and purses of people who can't afford their losses.
It's sad that our great state would stoop to raising revenue from the weaknesses of its own citizens. And what are those weaknesses? Wanting to cash in without effort and at the expense of others.
The apostle Paul said, "I have coveted no one's silver or gold or clothes. You yourselves know that these hands ministered to my own needs and to the men who were with me. In everything I showed you that by working hard in this manner you must help the weak and remember the words of the Lord Jesus, that He Himself said, 'It is more blessed to give than to receive'" (Acts 20:33-35).
Paul needed money just as we do today. If there had been a lottery in his day, can you imagine him standing in line to buy a ticket? And yet if there ever was a winner (in the best sense of the word) it was Paul (Philippians 3:7-14; 2 Timothy 4:6-8).
Paul modeled for others the ethic of hard work and sharing with others.
That's the winning combination! That's the ticket!
Does the expression "the quiet life" strike you as appealing or dull? Paul actually encourages us to pray for our rulers "that we may lead a tranquil and quiet life in all godliness and dignity" (1 Timothy 2:2).
In a different context Paul urges Christians "to make it your ambition to lead a quiet life and attend to your own business and work with your hands . . ." (1 Thessalonians 4:11).
Addressing Christians who have too much time on their hands—lazy busybodies—Paul urged them "to work in quiet fashion and eat their own bread" (2 Thessalonians 3:12).
Aquila and Priscilla were not among those needing Paul's reprimand. They supported themselves as tentmakers and hosted the church in their home in more than one city. They assisted Paul, helped Apollos, and no doubt aided many others as well.
This godly Christian couple have their counterparts today in members of local congregations who humbly go about their tasks, making no fuss or bother for anyone else. Such people are among society's greatest assets, whether society recognizes that fact or not.
They help keep our nation from slipping further away from God. They may be largely unknown, but God sees what they do, and He will reward.
And don't we spare ourselves a lot of unnecessary tension when we can learn to live this way?


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ALBUMS/EPs & OTHER PROJECTS
#PURCHASETHEMERCHMANE
4THENOVELTY PRODUCTIONS
Past/Upcoming Shows
Words From the Listeners!
Contact Kev
On August 21, 2018 I released my 8th studio project "ARTMUSIC VOL.2". I have reached out to fans and colleagues and asked them for their opinion on the album.
Here's what they had to say:
– Phenomenal (Logan R., Missoula MT)
– This album is amazing! Raw and real! Love it (Pooji T., Olympia WA)
– I've listened to Kev's last 4 albums through and through but this one beats his heart and soul on a whole new level. The beats he's produced to accompany the words he's crafted, are impeccable and leave you bobbing your head and wanting more. This album is dopeness from the opening of track 1 to the very end. (Shelby J., Vancouver WA)
– If you ever want to know the type of person Kev is just play any one of his tracks. I love the way he opens up with his lyrics and now that he's producing his projects it brings you into his life on a deeper level. Another amazing project from Kev, Carl Roe does his thing behind the scenes and you can feel the time and the passion on every track. "Waiting", "Not Stopping Now" and "Don't Worry Bout a Thang" are my favorites but you can put this one on shuffle and you'll get a banger. En fuego #4TheNovelty . (Tim S., Kirkland WA)
– All in all, AMV2 is vibey, sense heightening music. Something you'd listen to during a sunset in Ibiza or during an intense morning workout or to ball up in a corner on a foggy day with a cup of coffee to. It's careful introspection dressed up in an extrovert's body and that's a good thing. Now go buy the album! Lol. Seriously though there's a lot to AMV2 and I'm here to explain. You know how people will get on social media and talk about how they "sat with" the new Kendrick or new J Cole albums? I think that's a great practice we as music fans should allow ourselves to explore with more artists. When we go to an art museum we do this whole process of interpreting the art regardless of who the artist is. When we read a book or watch a movie we don't start in the middle or skip to our favorite scenes – we read or watch beginning to end and take the creation in its entirety. Kev's Artmusic 2 is a great practice in this. Having been fortunate to be familiar with his music for the better part of a decade gives me a…for lack of better terms, a 'privileged' lens into artmusic 2. It's full of growth, there's a sense of comfort and overall just a really good piece of work. Thing about Kev is you've got to allow yourself the chance to find the magic in his music and once you do you'll be on a great ride. Let go of the preconceived notions of what a hip hop album should be and take this for what it is. With Kev the sum of the parts make up a really cool whole, being someone who also does everything I have a deep respect for the work that is involved. In Artmusic 2, we get a great representation of a man who is confident in who he is and what he makes from the beats to the songs to the artwork. You can tell this is focused, dialed in and put forth by a seasoned vet who knows his place in the music world but yet with all the exuberance of a young buck who just started a soundcloud page. (Q Dot; Grammy Nominee/PH.D Student., Tacoma WA)
– This album is amazing! You can tell Kev worked hard on this album! It's got 17 amazing songs, gotta listen to it for sure! (Alesa P., Spanaway WA)
– I love hearing an album this raw and personal. It's a rare gem to find such genuine lyrics mixed with unique beats that stand out among others. This album just dropped and I am already looking forward to the next one! (Mahala B., Seattle WA)

redpajama_set_name: RedPajamaCommonCrawl


Odysseus and his men arrive at the island of the island of the Cyclopes and decide to explore.
They enter the cave and soon after, the cyclops Polyphemus arrives.
Polyphemus is not hospitable to strangers and eats some of Odysseus's men. Odysseus devises a clever plan.
I am Nohbdy. Here, take some wine. Consider it a peace offering.
When the Cyclops had slept from all the wine, Odysseus and his men sharpen a branch and stab Polyphemus in the eye, blinding him.
Stab him in the eye so he is blinded!
AHHHHHHH!!! Help brothers! Nobody blinded me!
They then climb under the bellies of sheep when Polyphemus lets them out so they don't get killed.
Odysseus reveals his true identity to Polyphemus and boasts. Polyphemus threw a boulder at the sound and almost sunk the men's ship.


Home Business What Does Bollinger Band say about Great Plains Energy Incorporated (NYSE:GXP)?
What Does Bollinger Band say about Great Plains Energy Incorporated (NYSE:GXP)?
The stochastic oscillator indicator is the important indicator to compare the security price over a certain period of time. The stochastic %K of Great Plains Energy Incorporated (NYSE:GXP) for the period of 9-Day stands at 65.57% while the stochastic %D for the same period stands at 76.6%.
The 7-Day Average Directional Index ADX (also known as Trend Strength Indicator) of Great Plains Energy Incorporated (NYSE:GXP) signals "Buy" while other important signals like the 20-Day Moving Average Vs. Price signals "Buy".
Another important signal of trend and momentum of a security is 20-50 Day MACD Oscillator or Moving Average Convergence Divergence signals "Buy" for Great Plains Energy Incorporated (NYSE:GXP) while 20-100 Day MACD Oscillator indicates "Buy".
Bollinger band is a volatility indicator of a certain security, currently Great Plains Energy Incorporated (NYSE:GXP)'s 20-Day Bollinger Band indicates "Hold".
Great Plains Energy Incorporated engages in the generation, transmission, distribution and sale of electricity to customers located in all or portions of numerous counties in western Missouri and eastern Kansas. Customers include residences, commercial firms, and industrials, municipalities and other electric utilities.
On the last trading day, Great Plains Energy Incorporated (NYSE:GXP) opened the session at $33.35 and after going down -0.93% closed at $33.16. The stock lost -0.19 points in the last trade.
Great Plains Energy Incorporated (NYSE:GXP)'s stock fluctuated in the range of $33.02 and $33.44 during the previous active session. Great Plains Energy Incorporated (NYSE:GXP) traded with the volume of 2.21 Million with average volume of 1.55 Million. The stock has HIGH volatility on the last trading session.
Currently the Beta for the company remains at 0.45 while ATR (Average True Range) and RSI (Relative Strength Index) are at 0.42 and 62.99 respectively.
Currently the Insider Ownership of the shares of Great Plains Energy Incorporated (NYSE:GXP) is at 0.2% and the shares outstanding are 217.68 Million.
Dividend yield of Great Plains Energy Incorporated (NYSE:GXP) stands at 3.32% whereas Price to Earnings P/E ratio stands at 178.28 while Forward P/E shows the value of 19.43.
The PEG ratio (Price to Earning to Growth) emits the value of 29.71. The Price to Sale P/S and Price to Book P/B shows the value of 2.69 and 1.4 respectively. While Price to Cash P/C and Price to Free Cash Flow P/FCF stands at 6.57 and 58.64 correspondingly.
The Quick Ratio of Great Plains Energy Incorporated (NYSE:GXP) stands at 1.2 while the Current Ratio depicts the value of 1.4.
Return on Assets ROA of Great Plains Energy Incorporated (NYSE:GXP) is at 0.3% whereas, Return on Equity ROE and Return of Investment ROI of Great Plains Energy Incorporated (NYSE:GXP) stand at 0.8% and 4.7% respectively.
The payout ratio of Great Plains Energy Incorporated (NYSE:GXP) stands at 587.9%.
The stock performance of Great Plains Energy Incorporated (NYSE:GXP) on the basis of 5 day trade show the dip of -0.36% whereas, the monthly performance of the stock shows increase of 3.82%.
The quarterly performance of the stock remained in green zone with the value of 5.87% while six month performance of the shares of Great Plains Energy Incorporated (NYSE:GXP) remained bullish with the count of 17.84%.
The yearly and YTD performance of Great Plains Energy Incorporated (NYSE:GXP) remained up at 21.02% and 21.24% respectively.


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Q: Issues with key values within functions I have a dictionary of dataframes and i wanted to loop through these and add a column to just put the key/name of the dataframe in to the column for reference. I can manage this outside of a function fine:
k = 'df1'
df_dict[k]['Source label'] = "source"

however if i put this inside a function like this:
def do_all_dfs():
    for k,v in df_dict.items():
        print(k)
        df_dict[k]['Source label'] = "source"

It will recognise and print the label ok, and it's type string, but it throws an error on trying to add the column:
ValueError: could not convert string to float: 'source'
I think there must be something fundamental i don't understand here, because i had a similar issue with another function where I got a NameError when using k this way - fine outside of a function, but when i put it inside one it throws an error.
There are 4 dataframes in the dictionary and all pretty much identical. As i'm just adding a column to each, i can't see what's going wrong.
What am I missing?

A: use keys, instead of .items, and you do not need v variable in the loop
def do_all_dfs():
    for k in df_dict.keys():
        print(k)
        df_dict[k]['Source label'] = "source"

redpajama_set_name: RedPajamaStackExchange


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Will Payne – William Grant & Sons Inc.
That's the spirit!
Produced by: Kyle Gahm
Well-versed in the liquor laws of his native Scotland and the Old World in general, Will Payne had some fast learning to do when his employer, the venerable Scottish distillers William Grant & Sons, deployed him to New York City in 2016 to be interim general counsel of their American operations.
"The United States is so much more complex when it comes to alcohol laws," says Payne, the interim part of his title having given way to permanent. "Europe has principle-based regulations but here, the rules on the distribution, advertising and promotion of alcoholic beverages are more prescriptive."
That stems from the 21st Amendment that brought an end to Prohibition and the temperance movements, leaving it to individual states to regulate alcohol.
"So now, I've got 50 different sets of regulations to follow," says Payne, quickly correcting himself to increase that number to 52, to include the nation's capital and Puerto Rico.
There are a few common denominators. The drinking age is 21 everywhere and, leaving aside some limited exceptions in the craft beverage world, brewers, distillers and vinters must sell only to authorized distributors, rather than retailers, adhering to a strict three-tier distribution system. But after that, there can be a mishmash of rules and regulations to which Payne, ably assisted by his senior trade practice compliance manager, Sheryl Greene, is entrusted with complying.
But, as the ever congenial Payne reminds, basic compliance isn't enough for the family-owned distillery that takes its social responsibility—and its family values—very seriously.
No DISCUS duck
Its central headquarters being near Glasgow, and its global marketing teams operating out of London and Dublin, William Grant & Sons is not a member of the American trade association, the Distilled Spirits Council of the United States (DISCUS), but voluntarily adheres to its general rules promoting responsible alcohol practices and then some. The same goes for Grant's compliance with the goals set down by the trade associations in the other countries where it operates.
"My take is the spirits industry can help prevent government from imposing more stringent regulations by cooperating with and adopting industrywide standards," says Payne. "Not only will we not breach the DISCUS code, we have our own codes that are even more stringent in order to align with our values."
Payne counters criticism over the potentially negative effects of alcohol on society by explaining there's a big difference between premium distilled spirits and some other players in the industry; at least where William Grant & Sons is concerned. This being a high-end distiller of Scotch, Irish and Canadian whiskies, gin, vodka, rum and tequila, Payne takes great pride in the fact that many of Grant's spirits are treated as "occasion drinks"—shared by consumers during the holidays and at special get-togethers.
While Payne doesn't dwell on the obvious, the implication is unmistakable: There's a dignity that goes with sipping a quality spirit that may not present itself when bellying up to the bar to toss down a few frothy pints of beer or cheap shots.
"We market our quality spirits responsibly, and encourage people to drink them responsibly," adds Payne.
"Our family shareholders are committed to building a sustainable, long- term future for the business that future generations of the Grant family will inherit. So, not driven by the desire to realize short-term profit, our business will carefully nurture and invest behind our brands to become favorites among consumers for the long term. Rather than ordering a gin and tonic at a restaurant or bar, our consumers will ask for a Hendrick's and tonic."
But that's not to say Grant's marketing is staid. Check out its YouTube shorts for Hendrick's gin and, in the curious Hendrick's "brand world," you may be reminded of the humorous, sophisticated and surreal graphics that accompanied Monty Python skits.
Details in the mix
The marketing restraint being Grant-imposed, it does free up Payne to focus on other matters, such as ironing out the details from the company's purchase last year of the New York-based business, Tuthilltown Spirits, LLC, manufacturer of William Grant & Sons' Hudson whiskey brand.
And getting back to regulatory compliance, a much-abbreviated primer on some issues facing Payne: In 17 "control states" the state has a monopoly on the retailing or wholesaling of distilled spirits, the revenues going into the general fund. Other "free states" allow private liquor sales out of licensed stores, and levy taxes. Some states, primarily in the South, still have so-called dry counties, as well as blue laws that prohibit Sunday sales. Six states have no laws against drinking in public. And, as is the case with tobacco, transporting volumes of liquor from a no-tax or low-tax state to a high-tax state can be a felony.
Adhering to all the regs while still carrying on the many other responsibilities of being the distiller's U.S. general counsel, well that can be a lot for one lawyer and his compliance manager to handle. Payne maintains a team of trusted external advisers, high among them Miami-based Malkin Law which is noted for serving all three tiers of the alcohol industry: producers, wholesalers and retailers.
"Ryan Malkin is an expert in alcoholic beverage law with good networks within the industry and with state and federal regulatory bodies," Payne says of the firm's principal, a one-time Manhattan assistant district attorney, who's also counsel to the American Crafts Spirits Association.
"Ryan knows our business, works well with our commercial colleagues in sales and marketing, and through his pragmatic and commercial-centered approach, we view him as a valued extension to our compliance and legal team."
With the help of Malkin and other outsourced legal talent, Payne relishes aiding William Grant & Sons' cause on this side of The Pond. A University of Edinburgh law grad with an MBA from the Strathclyde Business School, he's been a part of the Grant operation since 2011, coming aboard as senior commercial counsel in Scotland after earlier tours of legal duty as a legal adviser to Heineken UK (2008-2011) and Scottish & Newcastle PLC (2007-2008).
However, Payne didn't always aspire to be a lawyer. As an undergrad at Napier University, he majored in music, performing in the school's big band and symphonic choir. An accomplished classical pianist who can still rock out a boogie number, Payne came to decide that music would be his avocation rather than his vocation.
Now living in New Jersey with his wife and four children, Payne feels he made the right decision and wants to enhance his legal creds. This year will find him, in addition to his day job, gearing up to take New York State's challenging bar exam.
Upon passing, he might call for his favorite occasion drink: Hendrick's and tonic with a slice of cucumber. Or maybe something else.
"We do have an embarrassment of great whiskeys," he says.
categories: Beer Wine & Spirits, Food & Beverage
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Brian Chevlin – Pernod Ricard North America
Juan Alberto Rivera – Beam Suntory Mexico
Adriana Cardinali Straube – PepsiCo Brazil
Judith Schvimmer – Lagunitas Brewing Co.
Matt Hamel – Brown-Forman Corporation
Odeth Zepeda Ramos – Sizzling Platter de Mexico
Malkin Law


text:
Review: The FIAT 500 Abarth Driving Experience
Sujeet Patel
Fiat held their first FIAT 500 Abarth Driving Experience event in Las Vegas last week, and they invited a mix of bloggers, pro drivers, and Facebook fans to attend. I was lucky enough to attend, and let me tell you.. It was quite a trip!
I've been itching to put the FIAT 500 Abarth through its paces ever since I first heard about it, and what better place to really see if the Abarth lives up to it's historic name than at Las Vegas Motor Speedway?
But first, a quick history lesson on the Abarth brand:
True to its heritage, the Abarth offers more performance in just about every department. The chassis is 0.6 inch lower, new Koni FSD shocks help increase roll stiffness 40% front and rear, there is a 0.9-degree increase in front-end negative camber, and the rear suspension gets an antiroll bar where none existed before.
Power jumps from 101HP stock to 160HP in Abarth trim, and torque grows from 98lb-ft to 170lb-ft thanks to the turbocharger, twin intercoolers and Fiat's MultiAir intake camshaft-management system. Outside, the car boasts several Scorpion Abarth badges and a fat rear wing. Inside, there are side-bolstered seats and a thick, flat-bottom steering wheel.
And one can't forget the beautiful exhaust note of the Abarth, so addicting that I found myself revving the engine again and again. This YouTube video really captures the true sound of it.
On paper, it's hard to understand what all the hype is about. 0-60 in 7.5 seconds, 160HP, a top speed of 130MPH. Plenty of cars offer similar (or better) numbers..
But the devil is in the details – The car only weighs 2,533lbs. 170lb-ft of torque available from 2500-4000 rpm. And the handling is just out of this world. All for $22,000!
It's also worth noting that included in the price of each 2012 Fiat 500 Abarth is the opportunity for new owners to attend one of the exclusive driving programs held around the country at no additional charge! Want to see what you'll be experiencing? Check out the video below:
The Abarth is one heck of a fun ride, whether you're tearing it up on the track or just taking a spirited drive through town. I walked away from the event truly impressed with the car!
So if you're in the market for a Mini Cooper S, Volkswagen GTI, or Subaru BRZ / Scion FR-S, you need to head over to your local FIAT dealership and test drive the Abarth before making your final decision. You can thank me later.
Related Topics:FiatFiat 500 AbarthFiat 500 Abarth Driving Experience
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Sujeet Patel is the founder of Guys Gab, and one of the biggest automotive enthusiast you'll ever meet. He's been fortunate enough to turn his passion for cars into a full-time job. Like they say, "If you love what you do, you'll never work a day in your life."
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Sounds like a neat car, but WAAAY too small for me. Anything you didn't like about the car, or about the event in general?
Sujeet
For the track setting, I wouldn't mind some extra power. Say the 200HP that the Abarth Venom has? 🙂
As for the actual event, I think it would have been helpful if the pro drivers gave us hot laps earlier in the day, as that really helped with learn the proper braking techniques, how and where to turn in, etc.
Neat car, but the shifter position ruined it for me.
Really? It felt completely natural to me.. Then again, I used to own an Alfa, which had the strangest shifter position known to man. 🙂
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(1) Name. The name of this organization is California Society of Certified Public Accountants, a nonprofit mutual benefit corporation hereinafter called CalCPA.
(2) Purposes. CalCPA is established to advance the profession of accountancy in the state of California; to encourage the maintenance of high professional standards for the certified public accountant; to cultivate a cordial relationship among practicing accountants; to promote a better lay understanding of the services rendered by certified public accountants; and to act in a representative capacity for the profession.
(1) Classes of Members. Membership in CalCPA shall consist of four classes, namely, CPA members, student members and candidate members, and honorary members. In addition, pursuant to Section (4) of this Article II, the CalCPA Council may create a class of persons associated with CalCPA who shall hold the tide of associate member.
(2) CPA Members. Any person holding a certificate from the state of California as a Certified Public Accountant and any person who is a resident of California and who holds a certificate or similar document as a Certified Public Accountant of another state or political subdivision of the United States is eligible for CalCPA membership. Such applicant shall be admitted to membership in CalCPA upon receipt of a completed membership application and verification that the candidate has satisfactorily met all qualifications for membership as described in these bylaws.
(3) Student and Candidate Members. Any (1) student, or (2) CPA candidate, may be admitted to membership in CalCPA. Such student/candidate members shall be required to pay dues, as established by the CalCPA Council, and they shall not be eligible to hold office or to vote on any matters, but all other privileges of CalCPA shall be extended to them. The CalCPA Council may establish policy for communication of this class of membership to the general public and acceptance and use of those standards shall be a requirement of membership.
(4) Honorary Members. Any person, who in the opinion of the CalCPA Council is distinguished in the profession of accountancy, but who is not eligible for membership, may, upon unanimous vote of the council members duly assembled at a meeting pursuant to the bylaws, be elected as an honorary member. Such honorary members shall not be required to pay initiation fees or other dues, nor shall they be eligible to hold office or to vote on any matters, but all other privileges of CalCPA shall be extended to them.
(5) Associate Members. The CalCPA Council may, by resolution, create and establish criteria for a class of persons associated with CalCPA who shall have the title of be "associate members" of CalCPA. Such associate members may not be members within the meaning of "members" of this Article II and shall not be eligible to hold office or to vote on any matters, but all other privileges of CalCPA shall be extended to them. The CalCPA Council shall have the right to establish the public description and rights of such associate members and the dues or other consideration to be paid by such associate members. The CalCPA Council may establish policy for the communication of the rights of associate members to the general public and acceptance and adherence to those standards shall be a requirement for a person to be granted the title of associate member.
(6) Requirements for Retention of Membership. Membership classes other than honorary members of CalCPA shall pay dues as established by the CalCPA Council, and comply with these bylaws and the Rules of the CalCPA Code of Professional Conduct.
(7) Nonpayment of Dues. If a CPA member, student or candidate member, or associate member shall neglect to pay any dues, assessments or indebtedness to CalCPA or a chapter, notification of such delinquency shall be given to such CPA member, student or candidate member, or associate member by the chair of the CalCPA Council, or their designee, of CalCPA 30 days after said dues, assessments or other indebtedness shall be payable. If a person in any of the membership classes, except honorary members, does not pay the delinquent dues 90 days after said dues shall be payable, the person's membership shall be suspended. If a person in any of the membership classes, except honorary members, does not pay the delinquent dues prior to 60 days after said dues shall be payable by the last day ol' the fiscal year in which dues uere payable, the person's membership shall be terminated.
(8) Reinstatement. Any person whose membership in any of the membership classes, except honorary members, has been suspended or terminated for nonpayment of dues, assessments or other indebtedness, may be reinstated upon payment of said dues, assessments or other indebtedness.
(9) Resignation. The resignation of a member shall be in writing or electronic communication, or as prescribed by the CalCPA Council and sent to CalCPA's headquarters office a CalCPA office or stall person whose responsibilities include accepting a member resignation.
(10) Resignation, Suspension and Reinstatement of Members under Charges or Complaints. A person whose resignation was accepted, or whose suspension became effective when the member was under investigation by the California Board of Accountancy (CBA), or was the object of a complaint under the bylaws or the Code of Professional Conduct of either CalCPA or CBA, will not be eligible for reinstatement until the case is resolved.
(11) Complaint Against Member. Whenever a member of CalCPA shall be alleged to have violated these CalCPA Bylaws, the California Board of Accountancy rules, or similar rules or regulations of any state in which such member is licensed, or the CalCPA Code of Professional Conduct, such complaint shall be processed in accordance with policies and procedures adopted by the CalCPA Council. The Committee on Professional Conduct of CalCPA is hereby empowered to carry out these policies and procedures unless the CalCPA Council makes an alternative determination.
(d) The willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client.
Such membership shall be terminated upon the similar filing of a final judgment or conviction.
Membership in CalCPA shall be suspended should a member's certificate as a Certified Public Accountant, or license, or permit to practice as such, or to practice public accounting be suspended as a disciplinary measure by a state board of accountancy, or its equivalent, but such suspension of membership in CalCPA shall terminate upon reinstatement of the certificate. Membership in CalCPA shall be terminated should such certificate, license, or permit be revoked, withdrawn as a disciplinary measure or be canceled by the said state board of accountancy.
(d) Has a certificate as a Certified Public Accountant revoked or withdrawn for cause by authority of any state or territory of the United States or the District of Columbia.
(14) Enforcement Procedures. Pursuant to the bylaws and the rules of CalCPA Code of Professional Conduct, the CalCPA Council will establish policies and procedures by which complaints against members shall be investigated. Persons belonging to any class of membership may request copies of CalCPA's Bylaws and Code of Professional Conduct, or membership policies and procedures from CalCPA's headquarters office.
(15) Certificate of Membership, The CalCPA Council shall cause a certificate of membership, in such form as it may prescribe, to be issued as a matter of course to each person admitted to membership. Membership certificates issued by CalCPA shall state on the certificate that CalCPA is a nonprofit mutual benefit corporation, which may not make distributions to its members except upon dissolution. Upon termination of any member for disciplinary reasons or by resignation of any member under charges or complaints, the certificate of membership shall be returned to CalCPA for cancellation.
(16) Termination of Membership. A member who ceases to be a member of a chapter shall thereupon cease to be a member of CalCPA.
(1) Dues. (Annual) Annual dues shall be paid to CalCPA. The CalCPA Council shall determine, by at least an affirmative majority vote of those present, the annual dues which shall be paid by each member in accordance with such classifications as it determines appropriate, and may require dues of a different amount for each class so created.
(2) Dues. (Payments in Advance) Any member who shall have attained the age of 55, and shall pay to CalCPA the amount of 10 years' dues in advance, shall be relieved of further payment of dues. Any member who shall have attained the age of 60, and shall pay to CalCPA the amount of five years' dues in advance, shall be relieved of further payment of dues. The payments referred to in this paragraph shall be computed at the highest rate of annual dues in effect at the time of payment.
(3) Fiscal Year. The fiscal year of CalCPA shall begin on May 1 and shall end April 30 of the succeeding calendar year. Membership dues are payable May 1.
(4) Initiation Fees, Administrative Fees or Other Fees. The Council shall prescribe the amount of initiation fee, administrative fee or other fee, if any, which applicants for membership shall pay.
(5) Dues. (Member Resigning) If anv member shall have registered a resignation, and if said resignation shall have been accepted by CalCPA prior to the beginning of the fiscal period next succeeding the date of presentation of the said resignation, such member shall not be liable for any dues beginning with such succeeding fiscal period unless, after the commencement of such fiscal period, the resignation shall have been withdrawn, in which instance, the dues shall become due and payable in the same manner as if the resignation had not been requested. This provision shall not be a waiver of any dues that may have become due and payable in accordance with these bylaws.
(6) Dues. (Disciplinary Suspension) Any CPA member suspended under Article II, Section (10), (11), (12) or (13) shall not be liable for the payment of dues accruing during the period of such suspension.
(7) Assessments. (Proposed) The CalCPA Council shall have the right to propose assessments, provided such action shall not be taken unless notice thereof shall have been incorporated in the notice for the meeting at which the assessment is proposed. If such proposal is approved by the majority of the members present, the secretary/treasurer of CalCPA, or designee, shall send a notice to that effect to the president of each chapter, who shall thereupon call a meeting of the chapter over which the president presides, setting forth the proposed action of CalCPA. The votes cast for and against the proposal by the members present at such meetings shall be forwarded to the secretary/treasurer of CalCPA, or designee, of CalCPA within 30 days of notice to the chapters. Alternatively, the CalCPA Council may conduct a written ballot of the entire membership of the chapters, under rules established by the CalCPA Council. The CalCPA Council shall then be governed by the majority of votes reported by the chapters, and if carried, such assessments shall thereupon be levied and collected by CalCPA. Honorary members and members who have been relieved of further payment of dues pursuant to Section (2) of this Article shall be exempt from the payment of any assessment. Nothing herein shall restrict the power of a chapter to levy assessments for its particular use. provided notice is given to the members of the chapter of such proposed action to be taken at a chapter meeting.
(8) Refunds. Any member who shall have resigned shall not be entitled to a refund of any dues paid except dues which may have been paid for a fiscal period succeeding the period in which such resignation shall have been presented.
(9) Cancellations. In meritorious individual cases, the CalCPA Council shall establish processes policies and procedures board of directors of a chapter, may to order cancellation of any dues, assessments or other indebtedness of the member, including any dues, assessments or other indebtedness of a member seeking reinstatement after termination of membership.
(1) Formation of Chapters. Chapters of CalCPA may be formed in any city or area within the state of California whenever there are 100 or more members of CalCPA, or 100 or more Certified Public Accountants eligible for membership resident in such area, or who have their principal offices in such area. Prior to the date of granting a chapter charter, the CalCPA Council shall require the proposed chapter to function successfully for two years as an area group related to a chapter already chartered. The organization and function of an area group shall be in accord with procedures adopted by the CalCPA Council. Upon compliance with all the requirements under these bylaws, CalCPA may grant a chapter charter to such area group.
(2) Membership in Specific Chapter. Each member of CalCPA shall belong to a primary chapter. A member may belong to multiple secondary chapters. For the purposes of the chapter membership count for determining chapter representatives to council, a member will be counted only in their primary chapter. Leadership opportunities for secondary chapter membership shall be determined by each chapter. A member may change his or her primary chapter membership.
(3) Revocation of Chapter Charter. If at any time the number of members in a chapter shall fall below the required number of members as provided elsewhere in this article, and such number of members in the chapter shall not be brought up to such required number within six months after written notice thereof to its secretary by the secretary of CalCPA, or designee, of CalCPA, then such chapter may be subject to suspension or revocation of its charter as the CalCPA Council may determine. Upon suspension or revocation of its charter, all rights and privileges of the chapter shall cease. Members of a chapter whose charter has been revoked or suspended shall transfer to other chapters in accordance with the provisions of Section (2) of this Article.
(4) Reinstatement of Charter. A chapter thus having been deprived of its charter may be reinstated by the CalCPA Council upon compliance with the requirements of these bylaws.
(5) Limitation of Chapter Communication. No chapter or chapter committee, except by express written permission of the chair of the CalCPA Council, shall communicate with, (a) any federal or state governmental body, bureau, commission, or unit, concerning matters affecting the profession in California as a whole, or (b) any national or state professional society, except in matters relating to the dissemination of general information to the public pursuant to plans by such national or state professional society, and except in general routine matters.
(6) Chapter Bylaws. Each chapter shall be self-governing, but no chapter may have or adopt bylaws which are in conflict with the bylaws of CalCPA. Chapter bylaws and any amendments thereto or changes therein shall not be effective unless and until ratified by the CalCPA Council. Any bylaws of a chapter inconsistent with these bylaws shall be declared void by the CalCPA Council.
(1) Annual Meeting. There shall be an Annual Meeting of CalCPA held within 120 days after fiscal year end on such day and at such place, or places, as the CalCPA Council shall designate.
(2) Special Meetings. Special meetings may be called at any time by the chair of the CalCPA Council, by a majority of the CalCPA Council, or shall be called by the secretary/treasurer of CalCPA, or designee, of CalCPA upon written request of not less than 125 members of CalCPA entitled to vote, to be held at such place as CalCPA shall designate. Any such special meeting shall be held at a time fixed by the CalCPA Council not less than 30 days or more than 90 days after receipt of the request for the meeting. At such special meeting no business shall be transacted except such as shall be specified in the call thereof.
(3) Quorum. At any meeting of the membership of CalCPA. the presence of 50 members in person, or by such other means as determined by CalCPA Council, constitutes a quorum. If no quorum shall be present within 30 minutes after the time appointed for a meeting, such meeting shall be considered adjourned.
(4) Adjournment. The members present may adjourn the meeting to be reconvened at a specified date, and the secretary/treasurer of CalCPA, or designee, is required to send to all members of CalCPA notice of such adjournment and said new meeting date.
(5) Notice of Meetings. Written notice of all meetings of the members of CalCPA shall be sent to every member at the member's registered address not less than 30 or more than 90 days prior to the date of the meeting. The notice shall state the matters to be voted upon at the meeting. CalCPA shall determine how notice is to be given to members consistent with applicable legal requirements.
(6) Record Date. The CalCPA Council shall determine the record date for the purpose of determining the members entitled to notice of, and to vote at a meeting as provided by law.
(7) Voting. A vote shall be taken on each motion or resolution at each meeting. The members present at any meeting of the CalCPA Council or the CalCPA Board of Directors, may direct that a motion or resolution be submitted by mail, or by such other method as may be established by the CalCPA Board of Directors in conformity with applicable law to each member entitled to vote thereon, and that such vote thereon be taken in lieu of a vote at a meeting of CalCPA. as provided in Section (11) of this Article V An affirmative majority of the votes cast shall be sufficient for the adoption of any motion or resolution, except as otherwise provided in these bylaws.
(8) Proxies. All members of CalCPA shall be entitled to vote by proxy at any meeting of the membership. A member may vote by proxy by appointing another member of CalCPA or the secretary/treasurer of CalCPA, or designee, to act as the member's proxy. All proxies must be in writing and must contain a statement which sets forth the name of the member to whom the proxy is given. No member may vote more than 10 such proxies, except as specified in (a) (1) of this section.
(a) Directed Proxy. A member may direct exactly how their vote shall be cast and shall specify in the proxy exactly how said member's vote shall be cast by the individual who is assigned to cast their vote by proxy.
(1) A member may assign their proxy to the secretary/treasurer of CalCPA, or designee, to cast their vote. The proxy form must be received by CalCPA at such location, date, and time as stated on the proxy form. There shall be no limit to the number of directed proxies the secretary/treasurer of CalCPA, or designee, may cast.
cast their vote, subject to the 10 proxy limit.
(b) Undirected Proxy. A member may assign their voting rights to another member giving them full power and authority to exercise all voting rights in the sole and absolute discretion of the individual who is so appointed to vote the proxy.
(9) Suspended Members. A CPA member suspended for any cause shall not be qualified to vote on any matter of CalCPA.
(10) Inspectors of Election. The presiding officer at the Annual Meeting or at any meeting at which a member of the CalCPA Council is to be chosen or an officer elected shall appoint three inspectors, none of whom shall be an officer of CalCPA or member of the CalCPA Council or nominee as officer or member of the CalCPA Council. The inspectors of election shall determine the number of memberships outstanding, and the voting power of each, the number represented at the meeting, the existence of a quorum and the authenticity, validity and effect of proxies, receive votes, ballots or consents, hear and determine all challenges and questions in any way arising in connection with the right to vote, count and tabulate all votes or consents, determine when the polls shall close, determine the result and do such acts as may be proper to conduct the election or vote with fairness to all members. The candidate for office, or the candidates for membership on the CalCPA Council receiving the highest number of votes for the respective offices, as specified in Article VII and for the respective memberships on the CalCPA Council, as specified in Article VI (1) shall thereupon be declared elected by the presiding officer.
(11) Action Without Meeting. In addition to the procedures set forth in Section (7) of this Article, any action which may be taken at the Annual Meeting or at a special meeting of CalCPA members may be taken without a meeting if the CalCPA Council distributes a written ballot to every CPA member entitled to vote on the matter, in accordance with applicable law. Approval by written ballot pursuant to this section shall be valid only when the number of votes cast by ballot within 30 days of submission of the ballot equals or exceeds the quorum required to be present at a meeting authorizing the action, and the number of approvals equals or exceeds the number of votes that would be required to approve at a meeting at which the total number of votes cast was the same as the number of votes cast by ballot.
(1) Each chapter shall be entitled to two CalCPA Council members, and one additional CalCPA Council member for every full 1000 CPA members, elected for one-year or staggered two-year terms, as specified in the chapter's bylaws.
(2) The determination of the number of members in each chapter and the total number of elected CalCPA Council members under this paragraph shall be made as of April 30 of the year immediately preceding the year of election.
(3) Chapter vacancies in the CalCPA Council, determined by the application of the above rules, shall be filled in accordance with chapter bylaws and no later than May 1 of each year. Positions authorized but not filled by this process, and subsequent vacancies in the year, shall be filled by appropriate chapter nomination in accordance with chapter bylaws and a vote of the Council at any regular meeting.
(b) Six CalCPA Council members elected at large for staggered two-year terms by the members of CalCPA without regard to the chapter to which they belong, but with considerations for achieving diversity.
(c) The following officers of CalCPA Council shall automatically serve on the CalCPA Council so long as they serve in such position: chair of the CalCPA Council, first vice-chair, the four vice-chairs and the secretary/treasurer.
(d) The immediate past chair of the CalCPA Council shall automatically serve on the CalCPA Council so long as he/she serves in such position.
(e) The president of the California Certified Public Accountants Education Foundation shall automatically serve on the CalCPA Council so long as he/she serves in such position.
(f) State committee and section chairs shall automatically serve on the CalCPA Council so long as they serve in such position, subject to a six consecutive years term limit as any state committee or section chair.
(g) The ten past chairs of the CalCPA Council who served most recently shall automatically serve on the CalCPA Council.
(h) All voting members of the CalCPA board shall also be members of the CalCPA Council.
(i) The Chief Executive Officer (CEO) of CalCPA shall serve as a non-voting member of Council.
(2) Non-voting Invited Guests. Non-voting invited guests at each regular CalCPA Council meeting shall be past chairs of the CalCPA Council who do not serve on the CalCPA Council, members of AICPA Council, speakers, active task force chairs, presenters and others who shall be invited to attend CalCPA Council meetings from time to time. Such invited guests shall not be eligible to vote but may be permitted to speak and participate in the CalCPA Council meetings they attend.
(4) Vacancy. If a vacancy occurs due to death, resignation or removal of a CalCPA Council member, or for any other reason, the CalCPA Council shall appoint a member of CalCPA to fill the vacancy for the unexpired term; provided, however, that if the CalCPA Council position vacated is that of a voting member who holds office pursuant to Section (l)(a) of this Article, then the member appointed to fill the vacancy shall be from the same chapter with respect to which such vacancy exits.
(5) Removal from Office. Any CalCPA Council member who holds office pursuant to Section (1) (a) of this Article and who has missed two consecutive CalCPA Council meetings may be removed from office by his or her chapter in accordance with procedures determined by CalCPA Council. Any CalCPA Council member who holds office pursuant to Section (1)(b) of this Article and who has missed two consecutive CalCPA Council meetings may be removed from office at any duly held CalCPA Council meeting, pro\ided that the action is documented in the notice of the meeting. Removal of a CalCPA Council member requires an affirmative majority vote of the members of the CalCPA Council present at a duly held meeting (not counting for this purpose the member who is the subject of the removal vote).
(f) Shall not alter, amend or rescind any resolution or motion duly adopted at any properly assembled meeting of the CalCPA membership in accordance with the bylaws.
(a) The CalCPA Council shall adopt rules and procedures for the conduct and transaction of its business at its meetings. A record shall be kept of all of the proceedings of each CalCPA Council meeting, in the form of minutes. The record of each meeting shall be available for inspection by any member of CalCPA at all reasonable times after it is compiled. The record of each CalCPA Council meeting shall also be posted to a CalCPA web site. which is available to all classes of membership of CalCPA only. The secretary/treasurer of CalCPA, or designee, of CalCPA shall timely distribute copies of the minutes of each CalCPA Council meeting to the members of the CalCPA Council.
(b) A majority of the members of CalCPA Council shall constitute a quorum for the transaction of the business of the CalCPA Council.
(c) A meeting may be adjourned and rescheduled to another time or place by vote of a majority of the CalCPA Council members present whether or not a quorum is present. If the postponement is for more than 24 hours, then notice of the new time or place shall be given to all members of the CalCPA Council, including those not present at the time of adjournment.
(d) Members of the CalCPA Council do not need to be physically present to participate in a meeting. The CalCPA Council shall establish rules for holding a duly noticed CalCPA Council meeting from site(s) remote from the main location. Members of the CalCPA Council participating from a remote site in accordance with such rules shall constitute presence. However, the remote meeting site must minimally provide that all participants are able to hear one another. Since there are limitations inherent in tallying and verifying votes at a remote site, unless otherwise determined by the CalCPA Council, each remote site shall be stalled by a member of CalCPA Council or staff.
(e) The CalCPA Council shall hold at least two regular meetings each year.
(8) Call for Meetings. The chair of the CalCPA Council or 15 members of the CalCPA Council acting as one may call a meeting of the CalCPA Council. The time and place of the meeting shall be specified in the call, which time shall be seven days or more after the notice is given. Notice shall be given to all members of the CalCPA Council using a method established by the CalCPA Council. The CalCPA Council may fix the time and place of regular meetings, and such meetings may be held at the time and place so fixed without further notice or call.
(9) Written Opinion of Members. The CalCPA Council, at any meeting of the CalCPA Council, may request a written opinion of the members of CalCPA.
(a) The secretary/treasurer of CalCPA, or designee, shall have CalCPA staff prepare the canvass to he sent out to members using procedures for delivery and return of the canvass that have been established by the CalCPA Council.
(b) The results of the canvas shall not be binding on the CalCPA Council.
(10) Removal. Council shall have the authority to remove any officer or member of the board by a two thirds vote of the councilCouncil. Such removal may occur at a duly held meeting of the councilCouncil.
(g) Shall have the authority to delegate decision making to the chair of the CalCPA Council, first vice- chair of CalCPA Council, immediate past chair of the CalCPA Council, the secretary/treasurer and the CEO, in the event of situations that may arise from time to time and require immediate attention or action on decisions between regularly scheduled meetings of the CalCPA Board of Directors. Such decisions and actions shall be reported to the CalCPA Board of Directors for ratification at its next scheduled meeting.
(2) Conduct of Meetings. The CalCPA Board of Directors shall meet at least three times per year.
(a) The CalCPA Board of Directors may fix the time and place of regular meetings, which may be held at the time and place so fixed without further notice or call. The CalCPA Board of Directors may call a special meeting as required from time to time. Notice of regular or special meetings of the CalCPA Board of Directors shall be given at least four days' notice by mail, or 48 hours delivered personally, by telephone, fax or e-mail.
(b) Meetings shall be held in person or as established by the CalCPA Board of Directors as long as proper notice has been given. The CalCPA Board shall establish rules for holding a duly noticed CalCPA Board meeting. Members of the CalCPA Board participating from a remote site in accordance with such rules shall constitute presence.
(3) Quorum. At any meeting of the CalCPA Board of Directors, the presence of the majority of members of the CalCPA Board of Directors shall constitute a quorum.
(4) Composition of the CalCPA Board of Directors. The CalCPA Board of Directors shall have not less than 8 and no more than 15 members.
(8) Two at-large representatives from the membership appointed by the chair of the CalCPA Board for staggered two-year terms and such representatives also shall serve on the CalCPA Council according to Article VI, Section (l)(h).
(b) The CEO shall serve as a non-voting member of the CalCPA Board.
(5) Removal of a Member of the CalCPA Board of Directors from Office. The CalCPA Board of Directors shall have the authority to remove any director who holds such positions pursuant to Section (4) (a)(8) of this Article. Such removal of a director requires an affirmative majority vote of the directors present and voting at a duly held meeting (not counting for this purpose the director who is the subject of the removal vote).
(1) Officers. The officers of CalCPA shall be the chair of the CalCPA Council, the first vice-chair of the CalCPA Council, four vice-chairs of the CalCPA Council and a secretary/treasurer all of whom shall be CPA members of CalCPA. No person shall hold more than one office at a time. No trustee of the California Certified Public AccountantsCalCalifornia Certified Public Acconntanis Education Foundation shall be eligible to concurrendy serve as a CalCPA officer, nor as a member of the CalCPA Board of Directors, with the exception of the chair of the CalCPA Council and the president of the California Certified Public Accountants California Certified Public Accountants Education Foundation Board of Trustees.
(2) Election. The officers with the exception of the continuing vice-chairs, shall be elected at the Annual Meeting of the membership of CalCPA except as provided for in Article XIII, (6), in each year concurrently with the election of the at-large members of the CalCPA Council and shall hold office until the next Annual Meeting of the membership, or until the election and qualification of their respective successors. The vice-chairs shall hold office for two years and shall have staggered terms, with two vice-chairs being nominated and elected each year at the Annual Meeting of the membership.
(3) Vacancy. If any vacancy shall occur in an office by reason of death, resignation, removal, or for any other reason, the chair of CalCPA shall appoint a replacement, subject to approval by the CalCPA Board, to fill the vacancy until the next Annual Meeting of the membership.
(e) Shall perform all executive and other duties ordinarily appertaining to the office of chair of the CalCPA Council.
(5) Absence of Chair of the CalCPA Council. In the event of the absence, disability or refusal of the chair of the CalCPA Council to act, the first vice-chair of the CalCPA Council shall act in the chair of the CalCPA Council's stead. In the further event of the absence, disability or refusal of the chair of the CalCPA Council and the first vice-chair of the CalCPA Council to act, the CalCPA Council shall designate one of the other vice-chairs to act. In the further event of the absence, disability or refusal of the chair of the CalCPA Council, the first vice-chair of the CalCPA Council and any of the rice-chairs of the CalCPA Board to preside at any meeting, the members of the CalCPA Council shall select one of its members to preside.
(6) Duties of First Vice-Chair. Pursuant to paragraph (5) above, the first vice-chair shall take the chair's place and perform the chair's duties, in the event the chair is unable to serve. The first vice-chair shall also spend the term as first vice-chair learning the role and function of the chair and shall perform other duties as assigned by the chair.
(iii) Who have submitted ballots, as reported by the election inspectors.
(i) Furnishing the auditors, as elsewhere provided in the bylaws, copies of the secretary/treasurer's annual report.
(j) Performing all other duties delegated to them by the CalCPA Board of Directors.
(k) The secretary/treasurer may delegate any or all of their duties outlined in items (a)--(f) above to the CEO of CalCPA.
(8) Annual Reports. The chair of the CalCPA Board Council and the secretary/treasurer shall render an annual report at the Annual Meeting of the membership.
(1) Form. The seal shall consist of a circular die, with two concentric circles, between which shall be the words "California Society of Certified Public Accountants," and in the center of the die, the words "Incorporated September 27, 1909."
(1) Annual Budget. The CalCPA Board of Directors, with the assistance of the chief executive officer no later than May 1 the first day of the the first day of each fiscal year in each year. shall prepare for the approval of and adoption by CalCPA an annual budget, including budgets from each chapter, showing all amounts to be appropriated for the purposes of CalCPA and estimating all revenues for the current fiscal year. The CalCPA Board of Directors may amend the budget from time to time during the year, subject to approval and adoption by the CalCPA Council. Unexpended appropriations shall lapse at the end of each fiscal year and shall not be carried forward.
(1) Proposals for Amendments by CPA Members. Every proposal by CPA members to adopt, amend or rescind bylaws or the CalCPA Code of Professional Conduct shall be in writing and shall set forth the nature of the proposal. Such proposals shall be initiated, signed and presented to the secretary/treasurer of CalCPA, or designee, of CalCPA by 3% or more CPA members or by the CalCPA Council and may be voted upon at the Annual Meeting of the membership, a special meeting of the CalCPA members or by ballot, as determined by the CalCPA Council.
(2) Voting on Amendments at Annual Meeting or Special Meeting. Unless the CalCPA Council orders a written ballot or by other means as established by rules set by the CalCPA Council, the secretary/treasurer of CalCPA, or designee, shall include in the call of the Annual Meeting or a special meeting of CalCPA members all properly presented proposals by CalCPA members to adopt, amend or rescind bylaws or the CalCPA Code of Professional Conduct. A majority affirmative vote of the CalCPA members voting at such Annual Meeting of the membership or special meeting is required to adopt, amend or rescind bylaws or the CalCPA Code of Professional Conduct.
(3) Voting on Amendments by Ballot. When the CalCPA Council orders a written ballot or a ballot by other means as established by rules set by the CalCPA Council, the secretary/treasurer of CalCPA, or designee, shall forthwith submit the proposal to CalCPA members in such manner. Approval by ballot shall be valid only when the number of votes cast by ballot within the time specified by the CalCPA Council, which shall not be less than 30 days after the date the ballot is submitted to members, equals or exceeds 10% of CPA members, and the number of approvals constitutes a majority affirmative vote of the votes cast by ballot.
(4) Amendment by CalCPA Council. Except to the extent CPA member approval is required pursuant to Section 7150 of the California Corporations Code, bylaws and the CalCPA Code of Professional Conduct may be adopted, amended, or repealed by the CalCPA Council without member approval.
(1) State Committees and Sections. The members of CalCPA at any time, or the CalCPA Council, or the chair of the CalCPA Council, may designate such committees and sections as may seem desirable from time to time to create and carry out the purposes of CalCPA. They or the chair of the CalCPA Council may specify the number of members to compose each such committee and sections and the duties thereof.
(2) Appointments by First Vice Incoming Chair of the CalCPA Council. The chair first vice-incoming chair of the CalCPA Council shall annually designate the personnel of every committee, except the Audit Committee, see Article XIII, the Nominations Committee, see Article XIV, Section (3), and the CalCPA Board of Directors, see Article VII, Section (4), and at the time of appointment of a committee shall designate the chair of the committee. The chair of the CalCPA Council shall be a member "ex-officio" of every committee except the Audit Committee and Nominations Committee.
(a) The incoming chair of the CalCPA Council shall be the person nominated to serve as chair by the Nominations Committee pursuant to Article XIV (1)(b) for the coming fiscal year.
(1) Appointment of Audit Committee. The CalCPA Council will annually appoint an audit committee. The appointment shall occur at the first meeting of the council year.
(2) Composition. The audit committee may include persons who are not members of the CalCPA Council. The audit committee cannot include staff members, the chair, secretary/treasurer, CEO, or CFO of the organization. Members of the finance committee may serve on the audit committee, but cannot comprise 50 percent or more of the audit committee.
(3) Auditors. The audit committee, under the supervision of CalCPA Council, is responsible for making recommendations to the council on the hiring and firing of independent certified public accountants (CPAs). The audit committee can negotiate the independent CPA's compensation. The Audit Committee shall recommend and the CalCPA Council shall appoint the auditors. The auditors shall have access to the books and records of the secretary/treasurer, or designee, at all reasonable times throughout the fiscal year. They shall render an opinion on the financial statements included in the annual report of the treasurer and shall furnish one copy each thereof to the officers. Facsimiles of such financial statements and the auditors' opinion shall be distributed to the membership annually.
(c) Approve non-audit services by the auditors, and ensure such services conform to standards in the Yellow Book issued by the U.S. Comptroller General.
(1) Committee The name of the committee will be the Nominations Committee.
(d) Five at large members of the CalCPA Council who shall be elected by the CalCPA Council and shall serve staggered two years terms.
(e) Those not eligible to serve on the Nominations Committee are, elected officers, appointed Board members, and candidates for CalCPA officer or Council at large positions.
(f) Term Limit. Members of the Nominations Committee, with the exception of those serving in an ex-officio capacity as identified in item (3) (a) & (b) of this article, may not serve more than 4 consecutive years, without a 365-day break in service.
(g). Pursuant to Article XIV of these bylaws, sS hould the past-chair of the CalCPA Council once, and/or twice, removed designated in (a) or (b) above not be able to serve, then the next preceding preceding past-chair available shall serve in that capacity.the Nominations Committee Chair will appoint a past-chair of the CalCPA Council as a replacement, to be approved by the CalCPA Chair.
(4) Consent. The consent of nominees proposed by the Nominations Committee or by other members, as provided herein, shall be obtained before the forwarding of such nomination to the secretary/treasurer of CalCPA, or designee.
(5) Close of Nominations. Notice of nominations for officers and at-large members to the CalCPA Council shall close not later than the first day of May the first month of the each fiscal year. In accordance with California Corporations Code 7522 (d), if after the close of nominations the number of nominees is not more than the number of positions to be elected, CalCPA may without further action, declare that those nominated and qualified to be elected have been elected.
(6) Notice. Notice of nominations for officers and at large members to the CalCPA Council shall be made by the Nominations Committee and filed with the secretary/treasurer of CalCPA, or designee, and shall be provided to members of CalCPA, under rules established by the CalCPA Council, not later than the fifteenth day of the first month of the each fiscal year.
(7) Nominations by Members. One hundred or more CPA members may nominate a candidate for officer or at large member to CalCPA Council. Such nominations must be filed with the secretary/treasurer of CalCPA, or designee, not later than the first day of May the first month of the fiscal year, the close of nominations.
(8) Secretary/Treasurer's Report. In the event that there are nominees in addition to those nominated by the Nominations Committee, the secretary/treasurer of CalCPA, or designee, shall send to the members a report containing the names of all nominees, whether nominated by the Nominations Committee or otherwise. Such report shall be given not later than 15 days before the Annual Meeting of the membership.
(9) Election of Petition Nominees. If a petition nominee is presented for a director or at-large member of council Council, the election shall occur at CalCPA's Annual Members Meeting of the membership.
(1) Representatives. The bylaws of the AICPA provide for representation of CalCPA and AICPA members residing in California on AICPA Council. Those bylaws set forth the process for AICPA Council designations and nominations. To the extent that rights are granted by AICPA to CalCPA with respect to this process, this article shall govern the exercise of such rights.
(a) State Society Representative to AICPA Council. The AICPA bylaws provide that the executive director of state societies (CEO of CalCPA) will be requested to provide the name of their designated representative to AICPA Council. That representative will be the chair of CalCPA unless the chair is already serving as an AICPA Council member. If the chair of CalCPA is already serving on AICPA Council, the chair, after such consultation as the chair deems appropriate, shall provide the name of an eligible CalCPA member to the AICPA as the CalCPA representative.
(b) California AICPA Member Positions on AICPA Council. The AICPA bylaws provide for the process by which societies of certified public accountants in each state are to provide the names of suggested candidates to fill AICPA Council vacancies that may arise in the coming vear. Nominations from CalCPA shall he administered by the CalCPA Nominations Committee utilizing the same process used for nomination of at large members of CalCPA Council. Nominations from the CalCPA Nominations Committee shall be provided to the AICPA without further CalCPA review.
(1) Applicant not a Member of CalCPA. If an applicant is an AICPA member, but not a CalCPA member, the Nominations Committee shall expand its process to incorporate the applicant, using measures they deem appropriate.
(1) Parliamentary Procedure. The rules contained in the current edition of "Robert's Rules of Order Newly Revised" shall govern CalCPA in all cases to which they are applicable and in which they are not inconsistent with these bylaws and any special rules of order CalCPA may adopt.
(2) Location of Offices. The offices of CalCPA shall be maintained at such location or locations as the CalCPA Council may designate from time to time.
(3) Right of Indemnity. To the full extent permitted by law, CalCPA shall indemnify its members of the CalCPA Council, members of the CalCPA Board of Directors, officers, employees, and other persons described in Subsection 7237 (a) of the California Corporations Code, including persons formerly occupying such positions (collectively, "agents"), against all expenses, judgments, fines, settlements and other amounts actually and reasonably incurred by them in connection with any "proceeding" as that term is used in such subsection by reason of the fact that such person is or was a person described in such subsection. The term "expenses" as used in these Bylaws, shall have the same meaning as in Subsection 7237 (a) of the California Corporations Code.
(4) Approval of Indemnity. Upon written request to the CalCPA Board of Directors by any person seeking indemnity under Subsection 7237 (b) or (c) of the California Corporations Code, the alCPA Bi lard of Directors shall promptly determine whether such person has met the applicable standards of conduct set forth in such subsections.
(5) Advancement of Expenses. To the full extent permitted by law, and except as shall otherwise be determined by the CalCPA Board of Directors in the specific instance, expenses incurred by a person seeking indemnity under these bylaws in defending any proceeding covered by these bylaws shall he advanced by CalCPA prior to the final disposition of the proceeding upon receipt of an undertaking by or on behalf of such person to repay such amount unless it shall be determined ultimately that such person is entitled to be indemnified by CalCPA therefore.
(6) Non-Exclusivity. Nothing herein shall be deemed to diminish or otherwise restrict any rights to which any person indemnified under these bylaws may be entitled under CalCPA's Articles of Incorporation, these bylaws, any contract, any vote of CPA members or disinterested directors, or under the laws of the state of California.
Tech reflection: Time to evaluate your firm.


Demetrious Johnson is widely-considered the greatest mixed martial artist in the world, and he's set to make his ONE Championship in less than a month's time.
Johnson's promotional debut will take place on the historic ONE: A NEW ERA card on 31 March at the Ryogoku Kokugikan in Japan. While Johnson is aware of the current champion Adriano Moraes, and that's the man he ultimately wants to face for the World Title, Johnson knows he must first handle his initial assignment.
Johnson is a part of the highly-anticipated ONE Flyweight World Grand Prix. The winner will get a shot at the World Title. Johnson's quarter-final matchup is against local hero, Yuya "Little Piranha" Wakamatsu.
"Mighty Mouse" has already taken some time to get to know his opponent.
Speaking to Forbes' Brian Mazique, Johnson talked about some of the dangers in facing the 24-year-old Japanese product.
"Wakamatsu comes from a great camp. He likes to use his right hand," Johnson said.
Johnson will be a heavy favorite when he takes on Wakamatsu, though both men are coming off defeats in their last bouts.
Wakamatsu has far less experience, and he hasn't accomplished anything close to what Johnson has in his illustrious career. That said, Johnson hasn't competed in eight months. He talked about why the extended layoff was necessary after his last bout, a loss to Henry Cejudo that cost him his flyweight title.
"It's part of mixed martial arts. As you get older, you don't recover like you used to. In my last fight, I had some medical issues, and some things I needed to take care of before my next competition," Johnson said.
With Johnson having accomplished so much, how does he guard against overconfidence heading into a battle with a less-established opponent?
"I train with the best. My coach Matt Hume, he's no joke. He keeps me from being overconfident and people who know me know that I've never been the type to be confident. So I just stay humble, give it my all and see what happens," Johnson added.
This approach has clearly been working for Johnson. He'll climb into the cage with Wakamatsu with a record of 27-3-1.
Prior to his controversial defeat in his last bout, Johnson had won 13 consecutive bouts. It was an undefeated streak that lasted more than six years.
At the age of 32, Johnson may not want to compete another six years, but it will be fascinating to watch what he can accomplish in this next stage of his career with ONE Championship.
Along with Johnson's promotional debut against Wakamatsu, ONE: A NEW ERA will also feature four World Title bouts and the ONE debut of Eddie Alvarez. He too is a former World Champion, two times over, and he's also the man who helped kick off the wave of American mixed martial artists who made their way to ONE.
With such a stacked card, fans of martial arts should be treated to a memorable night of combat sports. Obviously, not least of which is Johnson's first opportunity to show ONE what he's capable of firsthand.


Willoughby View Equestrian Ctr., Inc.
Lighted 60 x 100 foot indoor riding arena. Six heated stalls, including 2 heated oversize stalls. Five unheated stalls, including 1 unheated oversized stall. Wash stall with hot/cold water. Daily pasture turnout-also three 60' round pens available. Vacation boarding. Available 'lay-up' care. Direct access to miles of trails. Instruction available by appointment. Contact: John Howard and Mielle Fox.


text:
Unemployment rate hits 14.7%, worst since Great Depression
New York Times: The Labor Department said today that the economy shed more than 20.5 million jobs in April, sending the unemployment rate to 14.7% — devastation unseen since the Great Depression.
The report underscores the speed and depth of the labor market's collapse as the coronavirus pandemic took a devastating toll. In February, the unemployment rate was 3.5%, a half-century low. And even since the survey was taken, millions of people have filed claims for jobless benefits.
The April job losses alone far exceed the 8.7 million in the last recession, when unemployment peaked at 10% in October 2009. The only comparable period came when the rate reached about 25% in 1933, before the government began publishing official statistics.
The unemployment rate for black workers jumped to 16.7%, nearly three times its level in February — before coronavirus shutdowns took hold — and the highest since early 2010. For Hispanic or Latino workers, the unemployment rate jumped to 18.9%, up from 6% in March and the highest on records going back to the 1970s.
As tens of millions of Americans lost their jobs in April, 78.3% of them classified their separation as a temporary layoff, while 11.1% said their situation was permanent. That is an unusually high share of people on temporary layoffs, and it could be good news for the economy. Temporary layoffs accounted for just 26.5% of job losses in March and 13.8% in February. In fact, the share was at an all-time high in records dating back to the 1960s.
Short-term job losses suggest that hiring may come back quickly when businesses reopen.
"Off the charts": A series of graphics from the New York Times shows how various industries were hit in April.
COVID-19 Unemployment
FEMA awards $78 million to Iowa for COVID-19 response
Survey: Staggered shifts, masks part of many employers' return strategies


text:
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redpajama_set_name: RedPajamaGithub


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My nook light is not working and the screen flickers Help?
Used a turbo charger and it won't charge now. Is it fried?