CPA Montly CoverageIt's everywhere that demands the strong engagements of professional accountants Meet Rachel Grimes, President of IFAC, By Heui-jin Seo, CPA Plugged into the fourth industrial revolution, accountants have been pointed out as one of the jobs that will cease to exist in the face of rapid technological advancements. Do these kinds of views come from those who consider CPAs as ones who are just specialized in simple matching of numbers, bookkeeping and calculating tax returns? I met Rachel Grimes, President of IFAC, at the luncheon on 8th June, 2018. She came up with several important messages to young CPAs in Korea as to the fourth industrial revolution: what it means and how to respond. It is ABCD we need in the face of the fourth industrial revolution Rachel highlighted "ABCD" that stands for Artificial intelligence, Blockchain, Cybersecurity and Data analytics. In fact, a seminar, held right after this mentor session for young CPAs, under the topic of "The Fourth Industrial Revolution and Its Impacts on the Accounting Industry" could be summed up with the "ABCD." As for audits, for example, an artificial intelligence accounting system analyzes all of the transactions of clients (companies) during continuous audits, selects exceptional items, compares them with data from the relevant industry or market and identifies their risk factors. What makes it different from past is analyzing all of the transactions of clients, not sampling a snapshot of data. All of the transactions are simultaneously stored at the public transaction ledgers, such as blockchain, and these data are accessible to anyone. The highest level of cybersecurity ? protection against alteration and modification, which requires the consensus of the network majority ? underpins transparency of such accounting information. The advancement of the fourth industrial revolution makes the accounting industry more transparent and makes it filled with more accurate data up to date, which places weights on the auditors' competency of analyzing, using and judging such data. The more the fourth industrial revolution is accelerated, the more important the role of CPAs is, according to her. The more complex the society is getting, the more important the value of simplicity is I thought that technological advancements are not my concern, but of clients. However, I have become to recognize that understanding clients is the first step to take for CPAs, regardless of the nature of their engagements either in audits or consulting. Compared with what it was like my first joining an accounting firm seven years ago, circumstances surrounding the economy and companies have varied and become more complex (in the past, I might feel less complexity in companies due to less-developments in data analytics and technology to use them), but audit techniques and the way CPAs work seem still same. It is a stark reality that CPAs suffer difficulties from information gap between companies and CPAs dealing with such data. It seems that Ms. Grimes also understands the difficulties. Her dual position both as CFO of Westpac Group and President of IFAC enables her to understand the perspectives of companies and CPAs. She told, "To decrease such gap, both companies and CPAs make efforts", adding that "Companies should strengthen the role of internal audits for their part, while CPAs concentrate on understanding computerization processes of internal accounting of companies." Adding comment on my concerns over complexities as young CPAs, she said, "The competence of dismantling complex structures, understanding them and translating them into simple dex-x-scriptions gains importance." Amid piles of data, it would be the destiny of professionals living in the fourth industrial revolution to get to the core of issues, make them simplified and help clients understand them easily, as I felt.


When is prejudice prejudicial? That is the question the Supreme Court justices heard on Wednesday in the case of Duane Buck. In 1996, Buck murdered his ex-girlfriend in front of her children along with a man he thought she was sleeping with. At his death penalty trial in Texas in 1997, the prosecutor asked a defense expert whether it was correct that "the race factor" that he was "black" increased Buck's future dangerousness. The expert answered, "Yes." Such determination of future dangerousness by a jury makes a person eligible for the death penalty in Texas and in other states. Buck was sentenced to die.
"What competent counsel would put that evidence before a jury," Justice Ruth Bader Ginsburg asked at Wednesday's oral arguments. Texas Solicitor General Scott Keller answered that the state was "not defending [the] defense counsel's actions," and he pointed out that the justices must find "prejudice" on the part of the jury, or that the evidence sufficiently affected the outcome reached by the jury in order to determine that Buck's death sentence should be overturned. He argued there was no harm to the defense from psychologist Walter Quijano's racist and inflammatory testimony—essentially that it's likely the jury would have given Buck the death penalty even without that testimony.
It is a little rich that the justices must now consider such fine questions of impossible-to-determine probabilities, when it is the Supreme Court's doing that this expert was testifying about made-up probabilities in the first place. Buck's case—and specifically the model of putting people to death depending on vague considerations, such as whether or not a jury thinks a convict may be violent in the future—demonstrates that the entire project of modern death sentencing is prejudiced beyond repair.
Much of the arguments before the Supreme Court on Wednesday revolved around technicalities that will decide whether Buck lives or dies. Was there prejudice or a measurable effect on the outcome? Was there a substantial likelihood that jurors would have reached a different conclusion without the testimony? Was the issue properly preserved or important enough to permit an appeal? If the court ultimately does not grant Buck relief, it may be due to those intricate legal standards.
Sure, Keller said, if the prosecutor used that testimony to get the death penalty, that would be "highly prejudicial" and unconstitutional. In five other cases where the prosecution called that expert, who gave the same race-based testimony, the state agreed the sentences should be reversed. Here, though, it was the defense lawyer that called the expert. Yet as Justice Elena Kagan put it, that seems like it would have even more of an influence on the sentence. "When the defendant's own lawyer introduces this, the jury is going to say, well, it must be true," she noted.
In reality, such testimony was wrong more often than not. A series of Texas experts, from the infamous James Grigson, nicknamed Dr. Death, to Quijano, testified time and time again as to long-term future dangerousness and sent hundreds of people to the death chamber. Yet leading organizations like the American Psychiatric Association have rejected the use of such testimony as scientifically unsound and far too error-prone.
Buck, in fact, has been a model prisoner these past 20 years, without so much as minor prison infractions. Such expert testimony is even more flawed today, when life without parole is an option in states like Texas. Judges ask jurors to consider the future "threat to society" of someone who will, if not sentenced to death, serve their entire life in the society of a maximum-security prison. Neither side should be able to put on junk evidence, particularly when life and death is at stake.
Jurors are asked to sentence someone to death based on an impossible task that the Supreme Court and the lawmakers in death penalty states have set out for them. Jurors are still forced to try to predict future violence without good information—something that expert psychologists cannot even be expected do. Jurors are asked to do the impossible under all death-sentencing schemes; other statutes pose similarly fraught questions, such as whether a murder was especially "heinous" or "atrocious." Time and time again, we see that the death penalty is given not to the worst murderers, because those are hard to identify, but to the defendants with the most unfortunate social backgrounds and the worst lawyers.
Ultimately, the Buck case encapsulates the modern American death penalty: infected with racial prejudice, scientifically unsound, arbitrary, and tainted by incompetent defense lawyering. No wonder public support for the death penalty just reached its lowest levels in four decades. Indeed, things have even changed in Harris County, Texas, where Buck was convicted, which used to lead the country in death sentences. Last year there were no new death sentences there.
Even if the procedural rules in this case are onerous, finding a clear effect of such race bias is an obvious call. The larger question, though, will linger after Buck's case is settled—how much longer can the justices allow prejudiced and flawed decision-making to support death sentences?
The testimony that led to Buck's death sentence was racist and prejudicial, but the entire enterprise of the death penalty itself is unconstitutional.
This article originally appeared in Slate.


The Copa América Centenario (English: Centennial Copa America) was a men's association football tournament that took place from 3 June to 26 June 2016. The tournament was made to celebrate 100 years of the Copa América. It was hosted in the United States for the first time.
Chile won the final in penalties over Argentina (which was a repeat of the 2015 Copa América Final).
The winner of the tournament will not qualify for the 2017 FIFA Confederations Cup because Chile already won the 2015 Copa América.
↑ "CONCACAF and CONMEBOL Announce Agreement to Bring Copa America 2016 to the United States". CONCACAF.com. 1 May 2014.
This page was last changed on 6 September 2018, at 06:00.


Charlie Sheen references are everywhere. I got an email today with the subject line: Hackers, Duh Winning.
ITRC has found that hacking accounted for the largest number of breaches in 2011 year-to-date. Almost 37% of breaches between January 1st and April 5th were due to malicious attacks on computer systems. This is more than double the amount of targeted attacks reflected in the 2010 ITRC Breach List (17.1%).
The next arms race is on and the governments involved are speeding to amass the expensive weaponry of 21st century battle — hackers.
No one, it seems, has enough and acquiring the cyber-security talent capable to conduct offensive and defensive operations is sending salaries for hackers through the roof, according to recent reports.
The most frequently quoted accounts of the shortfall come from Jim Gosler, a veteran cyber-security specialist and former official of the CIA, the National Security Agency and the Department of Energy. In 2008 Gosler estimated that the United States needed between 20,000 and 30,000 technicians with the requisite skills to defend cyberspace. At the time, he said there were about 1,000. Most security experts say the number still holds at about 1,000, a 97 percent shortfall.
When you read articles that talk about the risk to our infrastructure, as well as identities, it isn't hard to understand why it is critical to have the right cyber work force as the first line of defense.


I blame triple-A games for luring me in with their high production values and preventing me from playing (and developing) those roguelikes. Thus May's Monthly RL comes a bit late. But I guess it's better late than never.
I think I should try to find some bigger roguelike project to try out for a change for June but here's yet another 7DRL. This one is from 2009's challenge and is called DDRogue. It's made by Flend, who also made PrincessRL in 2010's 7DRL challenge.
The double d's probably stand for "dance dance" after the game's most prominent feature, the different special moves you discover throughout your descent. They really do bring something new to your basic bump attacking, though I wish there was a way to see which moves you have learned because I forgot at least half of them on my best try through the medium difficulty. Of course, being a 7DRL, stuff are expected to be missing more or less.
It would be very nice to see such a dynamic combat mechanic in a more expansive roguelike, with maybe some sort of hint system that reminds you how the special moves were executed. In DDRogue, the special moves seem slightly excessive for the repetitive dungeon levels and monsters. The coolness of a wall vault / backstab feel wasted when executed on a plain ferret and so on.
RogueBasin informs me the game's length is 60 minutes, which seems tad dragged out. My deepest depth reached was 9 and I saw no change to the actually rather difficult-to-navigate dungeon levels. The game has a command for opening doors but I didn't see a single door so maybe there's at least some variation. Or maybe there were hidden doors, I don't know.
Many of the monsters can be quite hard to catch when they decide to run away. Some of the special moves help you in this and there are potions that increase your speed too. But even they don't prevent the ranged monsters hitting you outside of your field of vision/through walls. And that was just silly.
I also wish people using libtcod would provide a larger than 8x8 font with their games. That is just too small. And being a square font doesn't help the readability of actual text at all. DDRogue has a fullscreen option but at least for me it just made the game look all blurry and did little at helping its playability.
The game has apparently six different endings and I really do wonder how that plays out. The plot items you discover give you some story but I have really hard time seeing how different endings work with that. I guess I didn't get far enough in the game. Oh, well. Back to Mass Effect 3 multiplayer I goes.


The most easiest way to cook some chicken thighs. I am a massive fan of spicy food and chillies. Its was almost like not cooking this meal as it has a very few steps.
2-4 TSP of vegetable oil.
1. In a non stick pan roast the cumin seeds, coriander seeds and cloves. This will help to temper the spices and release their flavours. Be careful not to burn the spices. Let the sees cool before you its added to the blender. If you have access to a pestle and mortar you can crush the seeds and chillies before mixing them with the yogurt.
2. In a blender mix all the spices with the yogurt.
4. Pour the mixture over the chicken and marinate for 4 to 6 hours.
5. Heat the oven to 180 to 200 C, cook the chicken for 45mins to an hour.
Serve with naan bread or would make great BBQ food.
Would you try this for the Indian Summer Weekend?
I have been diagnosed with eczema and every now and again it flares up with dry skin and itchyness which is very annoying. The other day, I was browsing the shelves of the library to get hold of a cookbook which would give me some inspiration to cook more dishes and update my blog more often.
That's when I came across a book called "The Clear Skin Cookbook by Dale Pinnock. The book is well written and quite detailed in terms of food that will help skin conditions and simple recipes to follow.
After reading the book and since I have neglected certain foods which I enjoy a lot I decided to revisit them especially chickpeas. Apparently they are rich in Zinc which helps with skin lubrication and reduces sebaceous secretions. I have quite oily skin especially in summer and zinc reduces oily skin and helps to lock the moisture.
1/2 inch of cinnamon bark.
Handful of spinach leaves or if using frozen make sure its defrosted.
1. Roast the cumin seeds, coriander seeds and the dry chillies.
2. Slice the onion and fry them till brown.
3. Blend the onion, cumin seeds, dried chillies, fresh chillies and coriander seeds along with the tomato puree and tomatoes.
4. Add a little oil to a pan break the cinnamon bark into small pieces fry them fgor about 15 seconds before adding thge contents of the blender along with 400g of chickpeas. Simmer for 30 mins till the chick peas are soft.
5. Add a handful of fresh spinach leaves.
6. Serve with rice or naan bread and some yougurt.
Note: If you do not have cumin seeds, coriander seeds substitute them with the powder and instead of chillies use chilli powder.
I would like to know if anyone makes chickpeas in a different way?
This Sunday I made some Tandoori Chicken after reading a receipe which was a bit different than the way I used to. I normally would have made this by using ready made tandoori chicken powder. But I used ingredients totally from scratch.
1. Mix the yogurt with the spices preferably in a blender. If you do not have a blender mix the ingredients in a smooth paste.
2. Slit the chicken with 1/2 inch slits.
3. Marinate the chicken for 8 hours or overnight.
4. Pre-heat the oven to 180 C and cook the chicken pieces in there for about an hour till they are cooked.
I recently made some chickpeas with some inspiration from allrecipes.
I changed some of the steps to adapt to the slow cooker. The recipe called for using a tea bag and some bay leaves while boiling the chickpeas a step only to be used if you buy raw chickpeas that needs to be soaked overnight. I did use a tea bag but was a cheap one and not earl grey or english breakfast, you can avoid the step if you use tin chickpeas, just drain the liquid. The teabag seem to just have a tea colour stain on the chickpeas, maybe If I used Earl Grey or English Breakfast would be different.
Heat a pan with olive or vegetable oil and fry the cumin seeds. Once they start to sizzle add the onion. Add the salt as it helps the onions fry quicker. Add the crushed garlic cloves to the onions. Once the onions are brown add the tomato purée and spices.
Let the purée blend well for 5mins and let the mixture cool down. After it cools down add the mixture to a blender and blend for a couple of minutes.
If you do not have a slow cooker add the mixture to the pan again, add the chickpeas bring it to the boil and simmer for about an hour.
I added the blended mixture to the slow cooker along the chickpeas and let it cook on slow setting for 6 hours.
Serve with some basmati Rice or nan bread.


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The US Alien Tort Statute is pried back open for foreign victims of corporate human rights abuses to find justice.
A class action suit brought by a group of trafficked children from Mali to the US 9th Circuit Court may have an impact on how corporations develop their business models in the future.
In John Doe et al v. Nestle et al, child plaintiffs argued that Nestle, ADM, and Cargill aided and abetted enslavement (and numerous violations of international and US law) in the companies' cocoa supply chains. The former child slave laborers were allegedly trafficked by cocoa growers into Cote D'Ivoire and forced to work in fields that supplied cocoa beans to the defendants in the case. The court held that they could bring the action under the US Alien Tort Statute. Since 1980, courts have interpreted this statute to allow foreign citizens to seek remedies in US courts for human rights violations for conduct committed outside US borders.
For too long now, many industries have profited from inhuman working conditions, seeing labor as yet another line item that can be manipulated in terms of cost. Driving working conditions and wages to the lowest common denominator keeps the costs of commodities as low as possible. It is well known that enslavement conditions and child labor are often too common in the production of palm oil, tomatoes, strawberries, and cocoa, as well as in the mining sector.
Though Nestle made strong commitments to reduce child labor in their cocoa supply chains in 2012, multi-national companies and traders have reaped billions in profits from keeping labor costs low. Meanwhile, children such as the plaintiffs in the John Doe case, toil in the fields to harvest the key ingredient in our favorite chocolate bars.
The John Doe can is significant because it exploits the narrow opening that the Supreme Court left open for Alien Tort Statute plaintiffs following their ruling in the Kiobel v. Royal Dutch Petroleum Co. case in 2013. In this case, the Supreme Court effectively closed the door to most foreign nationals suing foreign corporations in US federal courts. The plaintiffs in Kiobel were Nigerian citizens who claimed that Dutch, British, and Nigerian oil-exploration corporations aided and abetted the Nigerian government during the 1990s in committing violations of customary international law when they brutally crushed peaceful resistance to aggressive oil development in the Ogoni Niger River Delta.
The human rights community was upset over the Kiobel ruling, as the Alien Tort Statute had served as a rare avenue for foreign victims of corporate human rights abuses to find justice. Justice Roberts' majority opinion in Kiobel held that the accused corporations' connection to the US was simply too tenuous to support jurisdiction. The Robert's opinion requires that to face trial here, the corporation must be doing more than mere business in the US – rather, some activity connected to the underlying claim must "touch and concern" the US "with sufficient force to displace the presumption against extraterritorial application." (1673) It is this language that the 9th Circuit picked up on in its recent John Doe decision.
Further litigation will determine just how strong the US "connection" must be for the accused corporation to stand trial here. But what may be even more groundbreaking is the ruling by John Doe around what constitutes "aiding and abetting." Just knowing about the abuses, coupled with the close business connection the farms shared with the defendants and their push to drive up profits regardless of the human toll, may be enough to infer that the corporations "purposefully" assisted other actors to engage in slavery. If in fact the defendants are found culpable, this could have a real impact on how wages and working conditions factor into companies' business models.
Food companies have long placed burden on the suppliers in agriculture supply chains. They typically dictate the terms for which they will purchase commodities, including price and quality. As a result, farmers and cooperatives take on nearly all of the risk in terms of climate impacts, labor issues, and changes to the quality of a commodity for whatever reason. The UN Guiding Principles on Business and Human Rights require companies to take account of human rights impacts in their supply chain. The John Doe decision suggests that companies can face legal threats from neglecting that responsibility.
Oxfam's Behind the Brands campaign has sought to make acts of omission in a supply chain a priority for companies by ranking their policies on themes involving women, workers, smallholder farmers, climate change, land and water. By highlighting good and bad practices in food company supply chains, Oxfam has sought to encourage companies to shift their business models to include such "costs" in order to build a more equitable food system.
A costly court judgment might be another nudge they need.
Irit Tamir is the Director of Oxfam America's Private Sector Department. In her role, she is focused on working with companies to ensure that their business practices result in positive social and environmental impacts for vulnerable communities throughout the world. Irit leads Oxfam America's work on business and development including shareholder engagement, value chain assessments, and collaborative advocacy initiatives, such as the successful "Behind the Brands" campaign.
Are cocoa companies offering a trick or a treat?


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An elegant, rich and roasty porter. We used all of our cold-brew coffee know-how and bags of Honduran java (literally) to create this perfect 'pick-me-up' brew. With a velvety smooth mouthfeel and big hits of coffee, this nitro-porter is one not to miss.


Last week, I returned to my local tire store to have a slow leak repaired. The technician was shocked, because I had driven 60,000 miles since the tires were purchased in April 2017. Let's face it: when one works in and across rural North Carolina, tires pick up a lot of mileage.
Governor Roy Cooper joins Golden LEAF Board Chair Randy Isenhower, Edgecombe Community College President Deborah Lamm, and Golden LEAF Board Member Thomas Stith to announce that Triangle Tyre will bring 800 jobs to Edgecombe County.
That encounter had me thinking about the great tire manufacturers who have significant operations in North Carolina, including the forthcoming Triangle Tyre project in Edgecombe County, just east of Golden LEAF headquarters. This new venture, the Chinese company's first US manufacturing plant, would hire over 800 and invest over $560 million into a world-class enterprise.
The plant will be constructed in the middle of current farmland, in the heart of tobacco country. Golden LEAF was proud to invest in the public infrastructure necessary to help develop the site and give confidence that the plant could be constructed.
But that was not the biggest challenge. No, the biggest challenge facing many rural counties is access to enough willing and skilled people to fill the jobs out there. It is – as one author has proclaimed – the war for talent, a war my friend and NC Chamber CEO Lew Ebert keeps reminding us is upon North Carolina.
The Golden LEAF Board helped give our regional tire manufacturers assurances that the talent would be ready by providing a $10 million grant to Edgecombe Community College to construct and equip a training center. That's non-trivial money, but it is what is needed to reduce the uncertainty of employers.
And we need all hands on deck for that task. I'm so pleased that we will have the opportunity to work with my friend Peter Hans, the new head of the NC Community College system. He and I have spoken about the need to build on the success we have enjoyed and be transformative. President Hans has a substantial task ahead of him. There are a number of community college presidencies open, and that talent needs to be replaced. Deborah Lamm, the longtime president of Edgecombe Community College and a valued partner, marks one of the departures, just as Triangle Tyre is getting underway.
Members of the MyFutureNC Commission Board Chair of the John M. Belk Endowment MC Belk Pilon and Golden LEAF President Dan Gerlach discuss the state's education plans at a MyFutureNC event.
Leadership is a prerequisite for good grantsmaking. And we're not staying still on this, as a lot of those miles on those aforementioned tires was spent visiting Golden LEAF scholars all across rural North Carolina. Our scholars not only receive financial aid, but leadership development from the globally-recognized Center for Creative Leadership and paid internships as well. The next generation of rural leaders needs nurturing to emerge.
Look more for our future work on building the North Carolina talent pipeline. I'm personally working for collaborative efforts through the MyFutureNC Commission and NC Early Childhood Foundation and engaging other partners – public and private – to help our people be as prepared and passionate as possible for the jobs yet to come.


a perfect couple one night in gotham a couple ends their relationship, then another, then another, and another... 16mm, 14 minutes. Shot in New York City, 1984. Made in part by a grant from The American Film Institute. Written and Produced by Elizabeth Owen and Max Aguilera-Hellweg; Director of Photography, Kristin Glover; Edited and Directed by Max Aguilera-Hellweg.


text:
August 26, 2018 August 28, 2018 by Benjamin
Ohio oil Pipeline Fight Pits Local Activists Against National Forces
by Eilish Spear
OBERLIN, OHIO — On a snowy night in Feb. 2018, the Oberlin City Council meeting was one of the liveliest rooms in the small college town, 40 minutes west of Cleveland. At issue was a $100,000 settlement proposal from the Canadian natural gas pipeline company, Enbridge Inc., regarding the proposed construction of the NEXUS Gas Transmission (NEXUS) pipeline through the town's southern edge. Chants of "they're breaking our laws, they're taking our rights, but we won't give up without a fight," rang through the city council chambers as over 60 Oberlin College students and community members raised their voices in opposition to the settlement. City council members expressed frustration with the noise and disruption of the protestors. As tensions rose, it became increasingly difficult to see the reality: that the two seemingly oppositional forces were in almost complete agreement over the issue of the pipeline.
Five years earlier, before anyone in the town had even heard of the NEXUS pipeline, the City of Oberlin passed an ordinance known as the Community Bill of Rights and Obligations, which established an explicit ban on "gas and oil extraction and related activities." The Bill of Rights would have been groundbreaking regardless of the circumstances, but for a town of 8,000 people and just five square miles, located in the heart of Trump country (nearly every surrounding precinct voted for Trump with a margin of over 60%), the ordinance explicitly banning natural gas fracking and pipelines was unprecedented. The ordinance stated that oil and gas extraction was banned "because that extraction and that waste disposal cannot be achieved without violating the rights of the people, environment and communities within the City by endangering their health, safety, and welfare."
In order to cement its legal weight, the Bill of Rights removed "certain legal powers from gas and oil extraction corporations operating within the City of Oberlin; secures rights that supersede state laws, permits, and other authorizations which interfere with the rights secured by this ordinance; and imposes liabilities and fines for violations thereof." The Ordinance, ultimately passed with more than 70% of the vote, stated that any "person or corporation" in violation of the Ordinance "shall be guilty of a criminal offense," and any violation would bear no legislative weight in overturning these established rights of the citizens and environment of the City of Oberlin.
When Spectra Energy (later purchased by the much larger pipeline company Enbridge Inc.) proposed the NEXUS Gas Transmission pipeline project a few months later, Oberlin's Bill of Rights faced its first test. The proposed pipeline would run for 257.5 miles, originating at the Kensington Processing Plant in Columbiana County, Ohio, and extending to Michigan before connecting with an existing project that would carry natural gas to the Dawn Hub in Ontario, Canada. Through connections with existing pipelines managed by Texas Eastern, DTE Gas, and Vector Pipeline—a routine agreement in such pipeline developments—the NEXUS pipeline was intended to connect markets in the Appalachian Basin with Chicago , other midwestern markets, and Canada. At peak capacity, the 36-inch diameter pipeline would be able to transport 1,500,000 dekatherms (Dth)—1.5 billion cubic feet (Bcf)—of natural gas per day.
The pipeline's route. From http://radio.wosu.org/post/ohio-property-owners-sue-block-gas-pipeline#stream/0
On the surface, the NEXUS pipeline appeared to be just another natural gas pipeline in an era of rampant energy infrastructure growth and lax federal regulation on the oil and gas industry. Yet the seemingly routine pipeline proposal became contentious when news surfaced of its route through the densely populated counties of northeast Ohio: Stark, Summit, Medina and Lorain. Oberlin, a small, liberal college town with an ambitious carbon neutrality plan and a community bill of rights explicitly banning just such infrastructure development, is situated in the middle of Lorain County and almost exactly half-way along the proposed pipeline route.
The City of Oberlin has a long history of progressive activism, largely because of the college that makes the town its home. The first co-educational institution of higher education and the first to allow people of color, Oberlin has been on the front lines of social change and environmental activism since its founding in 1833. Its environmental and social progressivism has extended to the town around it, culminating in the town's carbon neutrality plan and Community Bill of Rights and Obligations. The college thus attracts student activists, and inspires them enormously once there. This history of activism has also repeatedly exposed fissures within the progressive left itself. The fight over NEXUS was no different, with deep divides in the nitty gritty process of the organizing and in the grander, more ideological questions surrounding what, exactly, was even being demanded.
Rachael Hood, a lead organizer of the student group Students for Energy Justice, said that Oberlin's history is both inspiring and educational, given the unique challenges of the process in such a small community. The challenges are completely different than in a large city because, as Hood put it, "this is a small town, and everybody knows everybody." "If you're in a big city, it's really easy to just criticize a person and a platform or to criticize a group, but in Oberlin, everybody knows someone who is involved. You [always] know someone who knows the person you're talking about, and it's a lot more personal. I think in that way activism is challenging in Oberlin, because you are faced with a lot more of humanity. It's about real people." Hood said that "if you can be a strong activist here, you can be a strong activist in a lot of places. Because here you have to deal with the personal aspect of it." The personal aspect of activism, and thus of the fight against NEXUS, combined with the unique legal circumstances of the City of Oberlin, made the town a prime candidate for a dramatic fight to come.
Oberlin students and community members protesting the pipeline construction in early June. Photo courtesy of Rachael Hood.
Because the NEXUS pipeline is ultimately an interstate and international project, the project required the review and authorization of the Federal Energy Regulatory Commission (FERC), only after which would the pipeline be licensed to continue. In response to Spectra Energy's official application for a license in November 2015, the City of Oberlin, as well as groups including Citizens for Safe and Sustainable Energy (CSSE), the Coalition to Reroute NEXUS (CORN), Sustainable Medina, and the Sierra Club, all filed testimony in opposition to the pipeline. However, it was not until Nov. 30, 2016 that FERC approved the NEXUS pipeline. Writing in its environmental impact statement (EIS), the commission acknowledged that there would be "some adverse environmental impacts," but justified the project by writing that "impacts would be reduced to less-than-significant levels with the implementation of NEXUS' and Texas Eastern's [one of the affiliated pipeline companies] proposed mitigation measures and the FERC staff's recommendations." FERC established an environmental compliance inspection program to ensure that SPECTRA would not violate existing environmental regulations, an action they believed was enough to ensure that the pipeline would not be a disaster.
The approval process stalled when the Obama administration-appointed commissioner Norman Bay resigned in January 2017. Because the commission did not have a voting quorum, the NEXUS pipeline approval was delayed until Trump nominees Neil Chatterjee and Robert Powelson—both with ties to the oil industry and pro-pipeline policy positions—were confirmed by the U.S. Senate on Aug. 3, 2017. With a voting quorum restored, the commission granted final approval of the NEXUS pipeline on August 25th, 2017. Their appointments indicated a nation wide shift towards more pipeline approvals.
But the City of Oberlin and environmentalists were not yet defeated. John Elder, founding member and vice president of Citizens for Safe and Sustainable Energy (CSSE), an Oberlin environmental advocacy group, said that his and several other groups filed for a re-hearing of the issue. The request for a review of a potential re-hearing was successful, and FERC agreed to re-examine the decision.
Carolyn Elefant, an energy and eminent domain attorney hired by the City of Oberlin in 2015 to represent the town throughout the FERC proceedings, described the three primary tenants of Oberlin's legal argument for a re-hearing. First, the pipeline was in direct violation of the city's statutes—namely, the Oberlin Community Bill of Rights, which bars oil and gas infrastructure within city limits. Second, according to Elefant, the pipeline was not necessary. Six other pipelines in various stages of litigation and construction are within a reasonable distance of the proposed NEXUS pipeline, and could conceivably carry all of the expected capacity of the NEXUS pipeline. Indeed, the upcoming ET Rover pipeline, a 713-mile long pipeline with a 42-inch diameter, will run an almost identical route to the NEXUS pipeline in places throughout Ohio.
Although the NEXUS pipeline is designed to carry 1.5 billion cubic feet of natural gas per day (in comparison to the Rover pipeline's potential for 3.25 billion cubic feet per day), the majority of pipelines do not carry even close to their maximum daily amount, particularly after the initial contracts for extraction have expired. Because the initial contracts for many of these other, similar pipelines' capacity requirements have already expired, capacity in many has been freed up, meaning that existing pipelines could carry the proposed expansion. Finally, according to Elefant, Oberlin's case for a rehearing included the potential for alternative routes that would bypass the city, eliminating the legal battle altogether.
It is in the numerous requests for rehearing from community groups and the City of Oberlin that the remarkable fight against the NEXUS pipeline emerges. While similar pipelines in the area like the ET Rover pipeline were pushed through the FERC licensing process without sufficient care for environmental and economic concerns—not to mention actual necessity—NEXUS was and continues to be met with emphatic opposition.
On July 25 of this year, FERC denied the appeal for a rehearing in an 85-page rebuttal to the claims made by the interested parties, particularly those of Sierra Club and the City of Oberlin. The decision was not unanimous, however. Commissioner Cheryl LaFleur, who originally supported the approval of the NEXUS pipeline and again voted in favor, published a partial dissent. Although she originally believed the project was in the public interest, LaFleur argued that "the Commission erred by finding that downstream GHG emissions in this case are not indirect impacts that must be quantified and considered as part of our responsibilities under the National Environmental Policy Act (NEPA)." FERC's unwillingness to take into account downstream GHG emissions of the NEXUS pipeline was not an outlier. In the Tennessee Gas Pipeline approval process, FERC decided that "because it does not know where the gas will ultimately be consumed," it was impossible to determine the exact amount of GHG emissions for the project.
LaFleur's insistence that the commission did not take climate change into account when considering the pipeline established an interesting potential precedent for pipeline fights in the future. Commissioner Richard Glick agreed with LaFleur, and also noted that the Commission did not demonstrate the necessity of the pipeline. "I do not believe," he wrote, "the Commission can find that the Project is in the public interest without determining the significance of the Project's contribution to climate change."
Despite this defeat, the City of Oberlin and other parties are not completely devoid of hope. According to Elefant, any or all of the parties can now file a Petition for Review in federal court. "There are 60 days to file a petition for review," Elefant said, "so it gives people a chance to think about whether they want to take that as the next step."
Elefant said that if the case is appealed, "you're starting out with at best a 25% chance. But if you do win on these issues, and the court were to say, 'look FERC, there isn't really any need for this project,' that would mean the project violates the Natural Gas Act. The company would have to remove it." This ruling gets to the core of FERC's decision and raises critical challenges to the energy industry, and could ultimately result in the project's rejection. But, says Elefant, for more procedural challenges—for instance, if NEXUS should have considered an alternative route—FERC would simply have to go back and reconsider the issues, "and if it found that they should have looked at something and it was more serious than they thought, the remedy would probably be more along the lines of additional mitigation rather than pipeline removal." When asked if he thought there was anything that the City of Oberlin, Citizens for Safe and Sustainable Energy, or any other interested party could have done to produce a different result, John Elder sullenly replied, "probably not, given how FERC operates."
FERC is, however, undergoing an internal review. Organizations like Citizens for Safe and Sustainable Energy have urged Ohio Senators Sherrod Brown and Rob Portman to "call for hearings into FERC's abuses of law and of power." The open comment period closed on July 25 of this year, but it is unclear when the result will come out. John Elder, founding member and now vice president of CSSE, said thousands of comments urged FERC to take climate change into account. "The industry of course took the opposite side: speed up the process," Elder said. "We don't know yet how the commission will re-write the rules of its procedures. But we'll keep pressuring."
The slow regulatory process has not halted the pipeline's progress. According to Rachael Hood, Oberlin students observed the NEXUS construction crews starting initial pipeline construction preparation and cutting down trees in late March. Official construction work began at the end of May, despite the fact that the FERC reviewal process was not yet complete.
How can a company start construction without having final authorization to the project, or any official rights to the land? The secret lies in the intricacies of eminent domain, "the power of the government to take private property and convert it into public use." Originally intended to ensure that landowners would be justly compensated for public (government) use of their land, and thus to ensure that private property—a keystone in the maintenance of a free and democratic society—was protected, particularly in large scale transportation and infrastructure projects, eminent domain has been manipulated in every which way by the government, private landowners, and major corporations. Once NEXUS was granted a certificate, says Elefant, the pipeline company went to court with the City of Oberlin to achieve the power of eminent domain in the city. In its suit, The City of Oberlin raised several arguments for why it was premature to even exercise eminent domain. A vast majority of the challenges to the pipeline involve the very fact that it was in violation of the Constitution. Because most, if not all, of the natural gas transported through the pipeline was going not to Ohio markets, but to Michigan and ultimately Canada, the argument that the pipeline was a public utility, and thus qualified for eminent domain—private property utilized for public use—was invalid. Elefant says that "even city property under the Constitution is considered private property. For purposes of the Constitution, it can't be taken for a private use: it has to be taken for a public use."
If land is approved for public use, there must be compensation equaling the value of the land in question. For NEXUS, this process included extensive surveying along the route of the pipeline, including entering private property without permission to prepare for construction. In some cases, armed officers accompanied these surveyors. Hood described a process in which pipeline surveyors "go door to door along the route, and try to get people to sign off their land in an easement." If they refuse, the surveyors "will then say 'oh all of your neighbors have already signed off, you should just sign it,' and so then they'll sign it. But maybe their neighbor didn't sign it, and so now their neighbor is surrounded by people who have signed." On the other end of this process, Elder said "the Sierra Club [was] looking for landowners who were refusing to sign leases. We couldn't find any land owners. Even landowners who didn't want the pipeline nevertheless had to sign leases."
The City of Oberlin continues to put up a fight. Elder says that as far as he knows, "the process of eminent domain for the City of Oberlin property is not yet complete. A court has to determine the value of the taking of the property, and NEXUS has to have paid the city that amount of money before the eminent domain process is completed." But, because federal law overwhelmingly supports the rights of pipeline companies over those of individual land owners and municipalities, "pipeline companies have powers to go ahead and do a lot of things even before that eminent domain process is completed." NEXUS can do all but lay the pipe across the land before ink has even dried on the decision.
Elefant doubted that the City of Oberlin's eminent domain challenge would succeed in court. "It's nothing to do with the quality of the attorneys or anything, it's just [with] eminent domain, once they see a FERC certificate, they will always grant the use of eminent domain." The status of the City of Oberlin's challenge is as of now unclear; the Law Director of the city did not respond to a request for comment.
Settlement, NIMBY, and the Place of Community Activism
Back in the Oberlin City Council Chambers on March 5, 2018, two weeks after the tense and dramatic session where protestors disrupted the proceedings, City Council unanimously voted against the $100,000 settlement to Enbridge, Inc., cementing the city's commitment against the oil and gas industry, in keeping with its Bill of Rights and the will of the vast majority of the community. The decision was neither easy nor a resolution to the problem. A few weeks earlier, the neighboring city of Green, Ohio, settled with the company for $7.5 million, after spending thousands of dollars on proposed alternatives to the pipeline and in similar fights as Oberlin.
Oberlin's final decision was the result of three separate meetings for an emergency vote on the settlement. The first two ended in split votes over the issue of the settlement, apparently inspired by NEXUS's promise to bury the pipeline underground and thus allow for the construction of a new water main. However, the company instead decided to continue with an elevated pipeline that would block the new water line despite opposition from the Oberlin community.
The unanimous rejection of the settlement bore little weight against the inevitability of the NEXUS pipeline in Oberlin. Council President Bryan Burgess told The Morning Journal, "It kind of defeats the purpose of having an agreement if they jump the gun on it." Councilmember Ronnie Rimbert agreed. "There is no doubt in my mind that we have lost our long battle with NEXUS and the Federal Regulatory Commission over the pipeline. The pipeline will go in," Rimbert told the Oberlin Review. The vote was purely symbolic.
The environmental advocacy organization Coalition to Reroute NEXUS, or CORN, was established in direct response to the pipeline, and has been one of the primary organizations in the fight against its construction. CORN's mission statement indicates an acceptance of building infrastructure "for getting Ohio's energy to market" while arguing for an alternative route that travels through a less densely populated area. In fact, this form of activism, known as NIMBY or "not in my backyard" has substantial scholarly backing. Political scientist Carol Hager argues that NIMBY activism actually has the potential to be a beneficial method of environmental activism and increase participatory politics. In the case of the NEXUS pipeline, many advocates, particularly members of CORN, argue that a compromise over the route of NEXUS is the best possible solution; they say it would protect vulnerable communities and population centers, move the pipeline away from crucial watersheds, prevent environmental disasters, and meet the area's energy needs.
No discussion of a pipeline fight would be complete without acknowledging Standing Rock, the Reservation in North Dakota that was a site of protests against the Dakota Access Pipeline. While NEXUS does not bear the same concerns over indigenous rights as the Dakota Access pipeline, the implications of NIMBY activism ring a familiar tune. Rachael Hood is adamant in SEJ's disavowal of the practice, as opposed to arguing for a reroute like CORN. "Oberlin students and SEJ have never supported the NIMBY activism, we've always said 'no pipeline here no pipeline anywhere.'"
NIMBY, she says, is an incredibly harmful practice that "completely violates any sort of environmental justice standard and obviously targets poorer and more marginalized communities." For instance, the Dakota Access Pipeline fight originated "because they rerouted it through the reservation because a majority white neighborhood didn't want it," resulting in the abuse of indigenous rights and a community that did not have the legal power or resources to fight the immensely powerful oil and gas industry. Hood continued, "NIMBY makes me very upset, because if you don't want it in your community, and you think it's so damaging, then why would you want it anywhere else?"
Elder is equally adamant against NIMBY, despite his understanding that CSSE must be willing to work with groups like CORN to achieve their similar goals. "I made it clear that personally I did not agree with their rerouting because that means it will just be in somebody else's backyard," he said. But, Elder continued, "if we don't talk with each other then we can't learn from each other, and we're going to need to be allies in this process." Elder is still convinced that he was correct in this assessment, particularly as many members of CORN have begun to see the harmful results of fracking and pipelines, particularly as many similar pipelines, including the ET Rover pipeline, have resulted in enormous natural gas spills since their construction.
The issue of NIMBY relates back to the settlement under consideration in the Oberlin City Council. When the city of Green settled with NEXUS, it appeared that the city had been resigned to the inevitability of the pipeline, and determined to bite the bullet and get at least a small amount out of it. But in Oberlin, the settlement became a symbol of the fight itself.
Hood, at a protest earlier this summer at a site of pipeline construction in Oberlin. Photo by Ralph Orr.
The incredibly human and personal aspect of activism at Oberlin—so eloquently described by Hood—makes the decision not to settle, and the decision to ask for more than a mere reroute of the pipeline, a whole lot more difficult. When asked what it means to advocate not only for a negotiation within a system where the oil and gas industry wields immense power, but rather a fight against the system itself, Hood says that winning becomes profoundly more difficult.
In a fight that pits a town of 8,000 against a natural gas boom, a Fortune 500 company with $57.6 billion in assets—often rated as one of the most popular stocks for investors—and federal laws and regulatory bodies that overwhelmingly favor pipelines over environmental and economic concerns, these questions are ubiquitous. Hood, for her part, believes that radical change and big social movements are not possible if the end goal is to settle for something "slightly less upsetting or slightly less awful." Moving the pipeline a few hundred feet away from Oberlin's water source, for instance, doesn't help the people who are the most vulnerable victims of climate change. "I think that SEJ believes in radical change that comes from taking down the entire fossil fuel dependency that we have and fighting for a livable world where people aren't ripped out of their homes because they're going under water."
"We're not seeing the pipeline being moved as a win. The win is when the pipeline isn't there," she said. But she is still hopeful. "I think your wins aren't as obvious, but I also think that when you're building a movement your fight doesn't end with this one pipeline. If you don't have things exactly how you want them in this one pipeline fight, I think you can still argue that you're making progress in this greater movement. If you see moving the pipeline route just away from your water source as the win and the end of the movement, that's not the success that I'm looking for."
The existential angst that is evident in activism over the NEXUS, represented by the contradictions between allies like SEJ, CORN, and the cities of Oberlin and Green, and heightened by Oberlin's long history of student and community activism, is a microcosm of the questions of environmental activism everywhere. What does it mean to ask for a complete overthrow of the existing system, while also ensuring that the poorest, most marginalized, and most traditionally silenced people do not bear the burden of the consequences for such demands? How can incrementalism and essentialism be combined for the actual, real-life people on the ground?
As for the issue of the settlement, and the argument that since the pipeline was, by early 2018, essentially inevitable and thus Oberlin should simply accept the settlement, both Hood and Elder are adamant in their disdain. "I understand and I don't minimize that $100,000 is a lot of money," says Hood, but she pointed out that $100,000 is about .8% of the city's total budget, and in the grand scheme of things, not at all worth the concession. For his part, Elder pointed out that since the majority of the citizens of Oberlin had voted in favor of the Community Bill of Rights in 2013, it would be in violation of their rights to even consider voting for the settlement.
The ability to refuse $100,000 is nevertheless a position of extreme privilege, one that the City of Green, for instance, did not feel they had. "I agree, that's a very privileged standpoint to have," Hood said. But, she continued, "when you have privilege, it's your responsibility to use that privilege to fight for people who don't have that option. I've talked to people in the surrounding counties who say 'Oh my gosh, Oberlin is an inspiration. They never gave up the fight.'"
The symbolism of a small Ohio town united around a shared commitment to environmental justice and the rights of its citizens, standing up to an international pipeline is immensely powerful. "I think that we have the opportunity to keep fighting when a lot of people couldn't," Hood said. "I think that it meant to a lot of the people around us that those people in Oberlin, they're not going to stop fighting."
Eilish Spear is a junior from Oberlin College and Oberlin Conservatory of Music studying politics and viola performance.
The views expressed in this article are those of the writer. The Contemporary takes no position on matters of policy or opinion.
The cover photo is courtesy of Rachael Hood.
Engage with The Contemporary
Posted in Eilish Spear, Politics & SocietyTagged Ohio, Oil Industry, Pipeline
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Partial archive, missing issue 14.
Don't entirely agree with WSM but these are still fun to read through nonetheless.
I have issues 7 and 8 but am still working on reducing their filesize. I am missing issue 14.


Gallery Books to Publish "Captive" By Catherine Oxenberg | News and Corporate Information about Simon & Schuster, Inc.
NEW YORK, January 31– Gallery Books, an imprint of Simon & Schuster, will publish CAPTIVE: A Mother's Crusade to Save Her Daughter From a Terrifying Cult by Catherine Oxenberg, it was announced today by Jennifer Bergstrom, Senior Vice President and Publisher. In this harrowing memoir, Catherine Oxenberg reveals the personal and riveting account of losing her daughter to a cult, and her fearless mission to save her.
In 2011, Catherine joined her daughter, India, at a leadership seminar for a leadership organization called NXIVM. Her 20-year-old daughter was on the threshold of building a new company, and they both thought this program might help her achieve her dream. But quickly, Catherine saw a darker side to what appeared to be a self-help organization designed to help its clients become the best versions of themselves. She watched in horror as her daughter fell further and further down the rabbit hole, becoming brainwashed by the organization's charismatic leader. Despite Catherine's best efforts, India was drawn deeper into the sinister organization, eventually joining a secret, "elite" sorority of female members who are ordered to maintain a restricted diet, recruit other women as "slaves," and are branded with their leader's initials.
In CAPTIVE, Catherine shares every parent's worst nightmare, and the lengths that a mother will go to save her child. Featuring interviews with past members of the controversial group, and experts in the field of cults, Oxenberg attempts to draw back the curtain on how these groups continue to lure in members. She details her continuing journey to try and reach her daughter, to save her from what she believes is a dangerous, mind-controlling cult.
"Catherine Oxenberg is on a mission that no parent would ever want to be on. Her book is a gripping account that readers will not be able to put down." said Bergstrom.
"I pray that my daughter wakes up soon. I will be here with open arms. By writing this book, I am doing everything in my power to prevent this from happening to others," said Oxenberg.
Catherine has done interviews about her daughter's story with the New York Times, Megyn Kelly Today, People, 20/20 and others. Since those appearances aired, there have been further developments in the story that Catherine will detail in the book.
Catherine Oxenberg is an actress best known for her role as Amanda Carrington on the hit primetime soap opera Dynasty. She got her start as a model before making her acting debut in The Royal Romance of Charles and Diana. Oxenberg is the daughter of Princess Elizabeth of Yugoslavia, making her a royal descendent in her own right. She currently lives in Malibu, California.
Catherine's co-author, Natasha Stoynoff, is a New York Times bestselling author and award-winning journalist with over a dozen books to her credit.
Natasha Simons, Editor at Gallery Books, acquired U.S., Canada, Open Market, and Audio rights from Yfat Gendell at Foundry Media. CAPTIVE is scheduled for publication in Fall 2018.


> Alexa Rank > How To Increase Alexa Rank Easily and Quickly?
All great suggestions. Another method of improving Alexa rank is to write about the topics that people are searching Alexa for. If you have the Alexa toolbar installed then you will see current trends (similar to Google trends) if any of these fit your niche, write about them asap so that you can attract Alexa toolbar users to your site.
Thankyou. surely will follow what you have mentioned.
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informative article.. Thanks.. Whether Alexa Backlink & google backlink will differ? if so, how?
i also want to increase traffic of my website.
excellent post... hope it works!
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text:
Jalan Malioboro (Malioboro Straat) is de grootste en bekendste winkelstraat van Yogyakarta, Indonesië. De naam wordt echter ook gebruikt om de wijk waarin de straat ligt aan te duiden. De straat ligt ten noorden van het Kraton Ngayogyakarta Hadiningrat

De straat ligt midden in het toeristische centrum van Yogyakarta. In de directe omgeving zijn veel hotels en restaurants te vinden. De stoepen aan beide kanten van de straat staan vol met marktkramen welke vooral spullen verkopen voor de toeristen. In de avond zijn er veel lesehan, openlucht restaurant te vinden.

Referenties
 Suyenga, Joan A stroll down Yogyakarta's 'Main Street', pp.165-167 of Oey, Eric (1994) Java 2nd edition Periplus Editions ISBN 962-593-004-3

Externe links
  The dagadu shop (on Malioboro) has its version of the history at its website.

Malioboro
Jogjakarta

redpajama_set_name: RedPajamaWikipedia


text:
Height is not a challenge
Dwarf model Fatima Timbo, who is just 4 feet tall has said dwarfism poses no challenge to her and she would not allow negativity to define her.
The 21 year old British model spoke to BBC News recently about building her confidence as well as her work in inspiring others to feel comfortable in their own skin.
Height is not a challenge – Dwarf model Fatima Timbo
Timbo said she would not allow negative comments get to her or stop her from promoting body positivity for people with dwarfism.
"I won't be defined by my height," she says.
Timbo says she can't change the way she looks or what people say about her – but she has changed the way she looks at herself.
She said modelling boosted her confidence, and now she wants to inspire others to feel comfortable in their own skin.
Timbo who is also a finance trainee, revealed that after being bullied throughout high school, she learned to finally accept her condition and in 2017, she kick-started her modelling career.
She has more than thirty-one thousand followers on Instagram, says it has been difficult for her to have a relationship.
She was later spotted by some reality TV producers and was offered a slot on the popular British reality show, `The Undateables'.
Timbo admitted that she felt that her height had no limit and as such the sky was her limit, has already built lots of fan base for herself as a budding Instagram model.
Timbo happens to be the only one suffering from the condition in her family.
Dwarfism is a medical or genetic condition that causes someone to be considerably shorter than an average-sized man or woman.
The average height of an adult with dwarfism is 4 feet, but dwarfism could apply to an adult who is 4'10" or shorter.
The term "short stature" is often preferred over "dwarfism" or "dwarf."
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This month's focus from Natalie Ruane investigates employers' obligations concerning childcare vouchers under salary sacrifice schemes.
Ms Donaldson was employed by Peninsula Business Services who made it a condition of entry to the childcare voucher scheme (which was paid for by salary sacrifice) that provision of childcare vouchers would be suspended during any period of maternity leave. Ms Donaldson argued that this was discriminatory and claimed that the rule amounted to a breach of the Maternity and Parental Leave (MPL) Regulations 1999.
The EAT considered the position under the MPL Regulations, i.e. that a woman on maternity leave has the benefit of all terms and conditions of her employment throughout the maternity leave period. The key focus for the EAT was the one exception to this rule, which is the right to remuneration. Remuneration is defined under Regulation 9 as 'wages or salary'. This is the one contractual right that does not continue during maternity leave i.e. there is no obligation on the employer to maintain the employee's normal pay during her maternity leave.
The question for the EAT was whether the right to childcare vouchers paid for by salary sacrifice fell into the 'remuneration exception'.
The decision in Peninsula v Donaldson confirmed that if the childcare vouchers are paid for by way of salary sacrifice, then these vouchers do fall under the remuneration exception because they are essentially paid for by a diverted part of 'wages or salary'.
As such, the employee had no entitlement to those vouchers during her maternity leave.
This is an important decision as it essentially overruled the HMRC guidance which employers had previously referred to. This treated childcare vouchers, including those paid by salary sacrifice, as any other benefit which should be maintained during maternity leave. The HMRC guidance essentially advised employers that they should bear the cost of the vouchers if the employee did not have sufficient salary to sacrifice while on maternity leave.
It should be noted however that if the vouchers are provided as a benefit other than salary sacrifice, the decision in Peninsula v Donaldson does not apply and the benefit should continue in line with the MPL Regulations. Also, if there is a contractual obligation on the employer to provide vouchers through maternity leave (whether expressly stated in the contract or established by custom and practice), a failure to provide them is likely to be a breach of contract. We would therefore advise that you seek further guidance if there is a long standing practice of providing such vouchers or if it is expressly provided for in the contract of employment.
For further information on how the case above might impact your organisation, contact Natalie Ruane on 01228 552222.


Kanye West and Lady Gaga may have canceled their "Fame Kills" tour on Thursday, but the "Just Dance" singer won't be sitting at home this fall.
Lady Gaga revealed to Access Hollywood on Friday that she will indeed be hitting the road in the coming weeks.
"We just mutually decided to cancel the tour, but I'm still going on tour this November," the pop princess told Access.
The peroxide blonde pop star revealed her own tour is set to kick off very soon.
"I'll be leaving only a week later," Gaga said.
Dates for the "Paparazzi" singer's trek have yet to be announced, but she is looking forward to reconnecting with her growing fan base.
"I'll see you guys all there," she said.
No reason was given for the cancellation of the "Fame Kills" tour, but following Kanye's stage invasion during Taylor Swift's Best Female Video award acceptance speech at September's MTV Video Music Awards, the rapper revealed he wanted to take some time off.
"I need to, after this, just take some time off and analyze how I'm [going to] make it through the rest of this life, how I'm [going to] improve and because I am a celebrity and that's something I have to deal with," Kanye previously told Jay Leno on the inaugural "Jay Leno Show" last month. "And if there's anything I can do to help Taylor in the future or help anyone I like, 'cause you know, I [want to] live, this thing is hard."


It's either too cold at the weekend, still not light enough in the evening, or I'm not feeling well enough to go out and take new photos. So I started to wonder what pictures I had taken in late winter in previous years. Since switching over to digital eight years ago all of my pictures now carry accurate timestamps that have been diligently recorded by my cameras. It is easy to flip back and see what I was taking pictures of during the month of March in previous years. This picture was taken seven years ago in 2006, and is of the boardwalk that protects the heavily used path up St. Catherine's Hill to the south of Winchester.
Times change and so do approaches so making pictures. Although I had by then been using colour film and then colour digital pictures since the start of the millennium, old habits die hard and I still had a tendency to process images in a monochrome based style. This picture, a cropped image from my Fujifilm F810, was stripped back to a black and white image, tonally adjusted and then re-coloured, a technique I used quite a bit then. These days I like to do as much as I can in-camera, and use only the 'gentle' image editing in Lightroom rather pixel bashing that tends to happen in Photoshop. Perhaps I should return and re-shoot the scene and see how much my photography has changed over the intervening years.
In fact, it is easy to see a lot of changes just by looking at the images in the monthly folders in which they are stored. Back then I was just looking, hoping to find interesting single images. I was working without a plan, and had a scattergun approach to taking pictures. Time, with a young family, was perhaps even more restricted then than it is now. But today I have a much clearer idea of what subjects I want to shoot and the photographic techniques I want to employ, so I can make good use of my time and opportunities.
The biggest difference though is in the pictures of the family; we all look so much older. It's hard to look at the pictures of my children without a lump in my throat and a tear in my eye; they look so small and so sweet. They are all very lovely now I'm pleased to say, but they are no longer little.


Mobile (Ex) Distribution board: Electromach B.V.
The mobile distribution board as shown is a non-Ex execution.
The unit has been equipped with inflatable tires and a Stainless Steel rain cover. The 8 lighting fixtures are equipped with magnetic clamps so they can be easily attached at the place where temporary lighting is critical.
Of course the shown distribution board is available in various executions, it's a customized product and is also available in an EX execution.


September 8th, come out and support this event.
Everyone loves Fire Trucks almost as much as trains! Ride the train to the Susquehanna Mine. Once you arrive get up close and personal with the Fire trucks of the Huntington Fire Company of Pohatcong, New Jersey. Judge the best truck and meet the Firemen! At the Susquehanna Mine enjoy an interactive tour and history of the mine. You will also be able to pan for real gems and fossils, you can keep! While at the mine explore our Fire Trucks and Trains Corn maze. Play the game where getting lost is half the fun! Come on out for a full day of family fun and support a good cause, The Huntington Volunteer Fire Department! Food will also be available on site for an additional fee.
Tell everyone you know to come out.
This Saturday, September 22nd, is the annual Milford Alive! day long festivities in Milford, NJ. The BDRR will once again be in town, with not one, not two, but three hacks for half-hourly caboose hops. Come on out to see our recently delivered (like, literally today!) ex-Maine Eastern caboose, along with your favorite ex-B&O BDRR 133 and restored ex-C&O 3668.
Working hard north out of Milford, approaching MP37 as our tie replacement program is in full stride. The plan is to bring Santa into Milford for a meet & greet on Friday night, December 14th at about 6:30pm. This will be a great option for those who cannot make it to Phillipsburg for the now sold-out Polar Express trains. Have some egg nog & join us for a special treat this holiday season...there hasn't been a train in Milford in December in 15 years!
RailsEast wrote: Working hard north out of Milford, approaching MP37 as our tie replacement program is in full stride. The plan is to bring Santa into Milford for a meet & greet on Friday night, December 14th at about 6:30pm. This will be a great option for those who cannot make it to Phillipsburg for the now sold-out Polar Express trains. Have some egg nog & join us for a special treat this holiday season...there hasn't been a train in Milford in December in 15 years!
For that first mile or so north out of Milford, at times the track is so close to the cliff down to the river, (a few feet IIRC - it's been a while) to me it's a miracle that back in the PRR/PC days, a whole ore train (or coal train?) heading to Bethlehem didn't end up in the drink.
How far north can you run more than a track car now, such as Millie and a caboose or two? Congrat's on all the work the last few years.
When the Belvidere Delaware Railroad was built in the 1850s, it was built on stable ground high enough above the Delaware River to prevent flooding during the worst of storms. The Pennsylvania RR rebuilt the line with 130lb rail to support the frequent coal/ore trains of the 40s/50s/60s heading north to the Bethlehem area. The BDRR is blessed to have that same 130lb rail in place today, along with the original roadbed from the 1850s. Things have been 'shored up' at one point in The Narrows (about a mile & a half north of Milford) to prevent any possible future problems, and we have replaced, sheesh, probably 1,000 ties north out of Milford at this time.
Millie and 3 hacks came down to the Milford Alive event in September, so the line is very clear and passable for limited movements at this time. The Riegelsville station area is the only spot which needs attention right now, and that will be addressed in 2019.
Please visit https://www.facebook.com/groups/BelDelMofW/ for photos & news of the progress; big things happening in the future for Milford, as Hunterdon County has stepped up with plans for a recreational park alongside the river, which also includes the railroad.
If anyone would like to participate in this resurrection of the original Bel Del line, please feel free to reach out to Don at donko2317@optonline.net. We have a great crew now & we're always looking for others to join us...a few hours on a few weekends is all it takes. The pay is not great (ok, no pay), but the experience of real-world railroading is quite rewarding. The smiles on the children's faces at the old Pennsy station in Milford before & after a caboose hop is priceless!
I have been told the Bel Del was raised five feet after the 55 flood from Diane. One of the places where this is evident is in the area of Kent. You can see two levels by the bridge and the difference is about five feet.
I do know that several years ago the river came within three feet of the tracks.
What is the area of Kent you refer to?
KJC wrote: What is the area of Kent you refer to?
The switch at the south end of P'burg (Phillipsburg) yard was called Kent.
EDIT: I think that was just north of the current Bel-Del bridge over Lopatcong Creek, by the Phillipsburg sewer plant. Just south of the intersection of what Google maps calls Sawmill st and Main St. And looking at old maps, the Morris Canal ran right through there too, crossing the same Lopatcong creek next to the RR. On the map I am looking at (1906 topo at historic aerials.com), the Morris Canal started just south of the LVRR bridge over the Delaware in Phillipsburg. Never knew that!
Kent is the area where Builders First Source, (old Warren Lumber) is located off Sawmill St. and the bridge I am referring to is the one over the Lopatcong Creek. Pumpers is correct in his description.
Please visit https://www.877trainride.com/milfordmile.htm to make a donation if you're so inclined...all monies go directly back into tie & spike purchases to help us close the gap from Phillipsburg to Milford. We are getting closer & closer every year, and please reach out if you are interested in volunteering your time in any capacity to help us reach our goals.
To all in the Railroad and Rail-fan Community, We hope you have a safe and Happy New Year.
Stay safe on and near the rails.
If anyone is interested in what is going on the the MOW work on the Bel Del we have a facebook page that is updated weekly with photo's and information.
Go to face book and search "Bel-Del Maintenance of Way"
Have a good day. 2018 was a good year for the MOW dept. Improvements were wade from P-burg to Milford.
The Delaware River Railroad Excursions 2019 Season starts next weekend with their very popular Easter Trains. Saturday April 13th, Sunday the 14th and Saturday the 20th. Come out and support this great group.
The regular season starts on Saturday May 4th.


College scholarships of $1250 each are awarded each year to deserving Indiana High School seniors who have shared with classmates and/or the community details about the Indiana Lifeline Law and the Make Good Decisions message regarding the dangers and consequences of underage alcohol use and binge drinking. These scholarships serve as both an incentive and thanks to students who reach out to their peers to share this lifesaving information. Students are encouraged to plan ahead to have sufficient time to complete a project prior to applying.
Teach teens and the community about the dangers and consequences of underage alcohol and drug use, including the signs of alcohol poisoning and drug overdose.
Spread the word about the Indiana Lifeline Law. This law gives immunity from prosecution for underage drinking to those who call or text 911 to report any crime or medical emergency and to everyone present who assists the caller and stays and cooperates with first responders.
Want to promote Make Good Decisions, but don't know how?
Hold a school convocation - Invite Dawn Finbloom or Indiana Senator Jim Merritt to an event at your school where they talk about the dangers of binge drinking and outline the Indiana Lifeline Law. Promote the event by reaching out to your classmates, hanging informational posters, and handing out wristbands.
Add the Make Good Decisions message to another event at your school – Students on the Carmel High School Men's Soccer team have been successful promoting the program via their annual Pack the House Night soccer game. Is there an event at your school that you could adapt to include the MGD message?
Create a contest at your school – Clubs or individuals can host poster contests, t-shirt design contests, or informational video contests to see which student or student team can best convey the Make Good Decisions and the Indiana Lifeline Law messages. Share the contest entries with your classmates, on social media, and through local newspapers.
Share your creative work - Write and publically share an essay, skit, or spoken word poem about the dangers of underage drinking and how it is relevant to you and other students. Follow with discussion.
Invent a project of your own – The above ideas are just a start. You likely know how to reach out to your classmates. Create a project that you feel would work for your community.
Please use the resources available on this website to find out more about the Make Good Decisions program, obtain handouts or wristbands for your project, or to request a speaker. Email us at mwhelchel@indysb.org for details or requests.
Don't do it alone. Most colleges and employers are looking for leaders. Leaders don't do everything themselves, but instead work with others to get work accomplished. Team up with friends, the student council, clubs, or a sports team to plan and implement your project.
Publicize your project. On social media, remember to tag photos or messages with #txt911Lifeline, #MakeGoodDecisions, and #[yourschoolname]. Don't forget to also reach out to the school newspaper or radio and local news sources.
Batesville High School – Apply for the Batesville HS IYSA Make Good Decisions Scholarship here. Applications are due May 1, 2019.
Carmel High School – Apply for Brett Finbloom Memorial Scholarship here Applications are due March 21, 2019.
Cathedral High School – Apply for the Cathedral HS IYSA Make Good Decisions Scholarship by logging into Naviance here. Applications are due May 1, 2019.
West Lafayette High School – Apply for the West Lafayette HS IYSA Make Good Decisions Scholarship here. Applications are due April 19, 2019.
Video: "The Power of You"


text:
So.cl – So.cl (si pronuncia "social") è un servizio di rete sociale e Ricerca sociale sviluppato da Microsoft Research.
SOCl2 – Il cloruro di tionile, SOCl2, è il cloruro dell'acido solforoso.


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In order to read data from an Excel 2007 file, create an OLE DB connection and add file path and the file name as the server name.
Read data from [CountryOverview] sheet.
If you select "Table name or View name" as the data access mode, you could select the sheet name which you wish to read from the drop down menu. Instead of that, as you can see in the image below, a SQL query can be writted to read data from excel sheet.


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Anna Dellaria Delivers on "Mama Said" | @annadellaria |
Driven by percussive breaths, energetic 808's and a massive chorus, "Mama Said" brings a fresh perspective on today's Pop/R&B genre and empowerment messages. The no-BS energy of the lyric proclaimed by Dellaria's powerful vocal chanting, "Never let em knock you down!" demands listeners attention. The core of it? A passionate declaration to keep rising above the craziness that life – and sometimes society – can present us.
The fiery song, written solely by Dellaria, was ignited by a deep frustration:
"I was so tired of defending my happiness and identity. Tired of fighting off stereotypes and expectations. It evolved into anger that grew with each news headline or daily encounter that a friend would experience and share. Whether across the world or at school – the fight to simply be and exist in the face of hatred and negativity became undeniable. So I wrote about it. The foundation of "Mama Said" is a simple vow to maintain happiness. Maybe it's a friend who's jealous and coming for your crown, or maybe it's something bigger. Regardless – the vow remains the same: "Never Let em Knock You Down".
The "no-excuses only swagger" single is the third release off of Dellaria's upcoming debut EP. Dellaria's music has amassed over 950k+ Digital Streams, can be heard globally with placements across TV shows like "Younger" and HBO, 10 features on Spotify's editorial Playlists ranging from New Music Friday to Contemporary Blend, and more. Her previous releases have been featured on The 405, Indie Shuffle, DJ Booth, and others.
Dellaria
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