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HomePosts tagged 'Nexit'
Nexit
10/18/2018 10/18/2018 Brandon Christensen Links	Brexit, Nexit, populism, state-building
Are China's provincial boundaries misaligned? Pei Zhi Chia, Science Trends
How costly would a no deal Brexit really be? Aarti Shankar, CapX
Why a Nexit would be good for the Netherlands Chhay Lin Lim, NOL
Where the West went wrong Shikha Dalmia, the Week
Why a Nexit would be good for the Netherlands
06/28/2016 06/29/2016 Chhay Lin Lim Current Events, Economics, Liberty, Politics	Brexit, European Union, Netherlands Exit, Nexit, Sovereign debt crisis, Sovereign debt financing in EMU, Tragedy of the Euro, Why a Nexit is good
Past Friday, 51.9% of the British have voted to leave the European Union against 48.1% of those who have voted to remain. The details of the EU referendum can be found on BBC's EU referendum page. Although it is still unclear what shape the relationship between Britain and the EU will take, I expect that the Brexit will offer good economic opportunities for Britain provided that they can reach free trade agreements with all nations within the EU and provided that they will continue to open up their markets for free trade with other countries outside of the EU.
An Exit of the Netherlands, or a Nexit, will have more consequences than a Brexit as the Netherlands are also participants in the European Monetary Union. A Nexit could therefore lead to an end of the Euro. An analysis of the EU is a political analysis and as politics is always complemented by power, this analysis should hence incorporate insights on power struggles and competing visions. Each country has its own interests within the EU, just like any politician within the EU has his own special interests that he is serving. Participation in the EU is often represented as an exercise of solidarity and political appeasement, however it is still politics with politicians' usual desire for self-enrichment.
There have always been two competing visions of the EU. The first one is a classical liberal vision, led by German speaking Christian democrats Schuman (France), Adenauer (Germany) and Alcide de Gasperi (Italy) with the Treaty of Rome (1957) as the greatest achievement of this classical liberal vision for Europe. The Treaty sought to deliver the following four freedoms: free movement of goods, freedom of movement for workers, the right of establishment and freedom to provide services, and free movement of capital. The other vision was a socialist vision led by mainly French politicians, such as Jacques Delors and François Mitterrand whose goal was to create a supranational state.
Treaty of Rome.
Classical liberal vision
The first vision promotes political competition between the EU's member states by opening up borders. When a person is discontent with the excessive taxes in his country, he could leave his country for another. Competition between member states would lead to smaller governments, lower taxes, and political respect for people who would want to pursue their individual freedoms in another member state. It would represent a return to the political model that was prevalent in Europe from the Middle Ages to the 19th century when different political systems coexisted independently. There were independent cities or city states in Flanders, Germany and Northern Italy. There was the kingdom of Bavaria, the republic of Venice, and small city states like Ghent and Bruges embraced their autonomy. The German writer and poet Johann Wolfgang von Goethe (1749-1832) had expressed the beauty of such a political system as follows when he discussed a Germany that was still splintered in 39 independent states:
"I do not fear that Germany will not be united; … she is united, because the German Taler and Groschen have the same value throughout the entire Empire, and because my suitcase can pass through all thirty-six states without being opened. … Germany is united in the areas of weights and measures, trade and migration, and a hundred similar things. … One is mistaken, however, if one thinks that Germany's unity should be expressed in the form of one large capital city, and that this great city might benefit the masses in the same way that it might benefit the development of a few outstanding individuals. … What makes Germany great is her admirable popular culture, which has penetrated all parts of the Empire evenly. And is it not the many different princely residences from whence this culture springs and which are its bearers and curators? … Germany has twenty universities strewn out across the entire Empire, more than one hundred public libraries, and a similar number of art collections and natural museums; for every prince wanted to attract such beauty and good. Gymnasia, and technical and industrial schools exist in abundance; indeed, there is hardly a German village without its own school. … Furthermore, look at the number of German theaters, which exceeds seventy. … The appreciation of music and song and their performance is nowhere as prevalent as in Germany, … Then think about cities such as Dresden, Munich, Stuttgart, Kassel, Braunschweig, Hannover, and similar ones; think about the energy that these cities represent; think about the effects they have on neighboring provinces, and ask yourself, if all of this would exist, if such cities had not been the residences of princes for a long time. … Frankfurt, Bremen, Hamburg, Lübeck are large and brilliant, and their impact on the prosperity of Germany is incalculable. Yet, would they remain what they are if they were to lose their independence and be incorporated as provincial cities into one great German Empire? I have reason to doubt this."[1]
In addition to the advancement of political competition, the vision also promotes economic competition. A German employee would not be obstructed from working in France anymore, a Dutchman would not be taxed by the government if he transfers money from a Dutch to a Spanish bank or when he decides to buy stocks on the Italian equity market. Nobody would withhold a Belgian brewery from selling beer in other countries within the European free trade area.
Socialist vision
The second vision promotes a European central state that holds the power to enact more regulations, redistribution of wealth, and harmonization of legal systems within the whole Union. A strong central political body is to coordinate such efforts. The consequence is that its member states would increasingly have to give up their sovereignty. This is clearly visible from the political events in Greece and Ireland during the financial crisis of 2008 when Brussels demanded from Greece and Ireland how they should deal with their deficits and what austerity measures they should take. The socialist vision of Europe is an ideal for the political class, bureaucrats, interest groups and the subsidized sectors that want a powerful central state for their self-enrichment. Political competition among its member states, something that the classical liberals supported, should be eliminated. Doing so, Europe becomes less democratic and political power is increasingly shifted into the hands of bureaucrats and technocrats in Brussels. Historically, such plans for concentrated political power had been realized by such figures as Charlemagne, Napoleon and Hitler. The difference with our times is that the creation of a modern European superstate does not directly require military means. The introduction of new institutes like the European Central Bank, a common currency like the Euro, and extended power of the European Commission would suffice. Similar socialist intentions were already visible from the start of the European integration in the European vision of Jean Monnet, the intellectual father of the European community. Fearing an independent and emerging Germany after the second World War, an integration of Germany into Europe was considered to be a good thing. Next to that, the French wanted to have control over the Rühr area and they wanted to keep other vital German resources out of solely German hands. After losing her colonial powers in Indochina and Africa, the French ruling elite were also looking for new influence and pride which they eventually found in the European community.[2] The French premier in 1950 had for example proposed a plan to install a European army under the leadership of the French.
Why it is good for the Netherlands to leave the European Union
I believe that the EU should never have had more ambitions than the free trade zone that requires no supranational institutes, except for a European Court of Justice that is restricted to supervising conflicts between the member states and guaranteeing the four freedoms. The EU has become so far removed from the classical liberal vision of political and economic competition that it is not worthwhile anymore for the Netherlands to participate. It has declined into a malignant cartel of states that can tell its members with whom and how they should conduct their trade. A good example were the quotas and import levies on Chinese solar panels in 2013 under the disguise of 'anti-dumping' measures. Several countries like the Netherlands and Germany had first opposed to these measures as they would like to maintain good relationships with China. Nonetheless, the European Committee, apparently under influence of solar panel lobbyists like those of the German producer Solarworld AG, introduced 'anti-dumping' measures. The eventual winners of such measures are European solar panel producers and its victims are the European people that simply want to buy cheap solar panels. Another example are the sanctions that the EU had imposed on Russia since the Ukrainian conflict – a conflict that was provoked by American imperialists and NATO.[3] The deteriorating trade relationships between the EU and Russia is also detrimental to the wealth of ordinary European citizens. Another recent example is the prohibition of high-powered vacuum cleaners and possible future bans on other energy appliances such as kettles and hairdryers in order to reach environmental targets.[4] Those who profit from such measures are mainly large legacy organizations such as Bosch and Siemens that have enough capital to meet the strict EU regulations.
Another reason why a Nexit would be good for the Netherlands is that it offers an opportunity to extricate oneself from the Euro and the implicitly pledged financial aid when a future financial crisis will tear through Europe.
The tragedy of the Euro
The introduction of the Euro has proven to be a huge mistake, because it has enabled fiscally irresponsible governments of such countries like Portugal, Italy, Greece, Spain etc. to conduct unsustainable economic policies. In the past, when these states had their own currency, their governments had to finance their budget deficits through the sales of government bonds which resulted in higher government debts. The higher government debts manifested itself in higher interest rates on their government bonds, and a greater money supply would lead to devaluations of their currencies.
To illustrate how the process of government bonds financing works in the European Monetary Union, we could look at the development of 10-year government bonds. The graph below shows the interest rates that governments have to pay to the financiers of their 10-year government bonds from 1995 to 2011:
Interest rates on 10-year government bonds from 1995-2011.
The y-axis represents the rates of interest that an investor receives from 10-year government bonds. Countries that are economically stronger and fiscally more conservative are rewarded with lower interest rates due to the smaller risk that these governments will not pay back their loans. In the case of Germany, a country with traditionally a stronger economy, a more conservative Bundesbank, and a fiscally more responsible government than many other European nations, investors received 7.5% interest on their 10-year government bonds in 1995. Greek government bonds had a yield of 18% in 1995. 1995 was the year in which the European Committee had announced that the Euro would arrive in 2002. Interest rates on government bonds consequently converged in the following years. At the end of 1997 all rates of interest on Portuguese, Irish, Spanish, Italian, French and German 10-year government bonds were more or less equal despite the fact that many of the governments of these countries still spent more than they received in tax incomes. The consequence of sharing a common currency with fiscally more responsible countries like Germany and the Netherlands is that fewer price signals in the form of higher interest rates on government bonds of fiscally irresponsible governments emerge. Irresponsible governments can issue government bonds to the banking sector that transfer these bonds as collateral to the ECB in return for loans. The interest rate that banks pay for the loans of the ECB are issued as profits to their governments. This is in short how 'seigniorage', the profits derived from money creation when the costs of money production and the distribution of money are lower than the value of money itself, is created.
Sovereign debt financing in the European Monetary Union.
This process leads to inflation, but the costs of inflation in the EMU are not solely borne by the respective country that issues the government bonds, but by all countries that participate in the EMU. A country like Spain can for example issue government bonds that traditionally would correspond with 10% inflation. However, when other countries like the Netherlands and Germany issue an amount of bonds that corresponds with 5% inflation, Spain benefits from seigniorage as the inflation created by Spain is higher and borne partly by the Netherlands and Germany. A Euro in this regard is beneficial for fiscally irresponsible governments. It is actually a "Tragedy of the commons". Abusing the Euro in this way is exactly what countries like Portugal, Italy, Ireland, Greece, Spain and France have done. This works until a financial crisis shows how insolvent the governments of these countries actually are. That has happened in 2008, the moment when interest rates on European government bonds started diverging. The ECB had even decided to buy up Greek government debts in May 2010 in order to lower the interest rates on Greek government bonds. In June 2010, a temporary European Financial Stability Facility (EFSF) was founded with guarantees of up to €440 billion to combat the European sovereign debt crisis. It has provided financial assistance to Ireland, Portugal and Greece. The EFSF was later replaced by the European Stability Mechanism (ESM) in October 2012 with a total described capital of around €700 billion of which the Netherlands has pledged €40 billion in capital participation. The Dutch prime minister, Mark Rutte, had promised the Dutch in 2011 that the Netherlands would receive back the money it has loaned out to Greece in May 2010.[5] The total sum that was loaned to Greece by the Dutch was €3.2 billion. However, in 2012 when the Netherlands loaned out €14.5 billion of the second financial aid package of €130 billion that was pledged by Europe and the IMF to Greece, the Dutch minister of Finance, Jeroen Dijsselbloem, admitted that the Netherlands were losing money. Rutte also admitted that he could not guarantee that the Dutch loans to the Greeks would not be forgiven.[6] Three years later, on July 13 2015, the Netherlands loaned out another €22.6 billion to Greece.[7] It has become clear that such financial pledges of the Netherlands to fiscally irresponsible governments like that of Greece are not beneficial for the Dutch. Even in the long run it is not beneficial for the EU as it supports and prolongs a socialist European system that is deeply rotten to its core and destined to fail. What the EU needs is a radical return to decentralization and political competition.
The EU has become a sinking ship. It appears to me that the Netherlands should leave the Union as soon as possible. I do not see how Europe can maneuver itself safely through the next financial crisis that is at the point of breaking out as more banks are on the brink of collapse.[8] I also expect greater centralization of political power within the EU and a greater loss of individual member countries' sovereignty. On June 27, 2016, the Polish media had reported that France and Germany were taking matters into their own hands and are using the Brexit to unveil their plan to morph the continent's countries into one giant superstate. Under their radical proposals,
"EU countries will lose the right to have their own army, criminal law, taxation system or central bank, with all those powers being transferred to Brussels."[9]
A sensible Netherlands would leave the European Union and the European Monetary Union in order to preserve political and economic sovereignty. They would have free trade agreements with all countries within and outside of the EU. EenVandaag, a popular Dutch TV programme, had published the results of their 27,000 large online poll on Sunday June 26, 2016 in which 54% of the Dutch would like to hold a referendum about the Netherlands' participation in the EU. 48% of the poll wanted the Netherlands to leave the EU against 45% who would like to remain in the EU.[10] In the meantime, the Remain camp will continue their nauseating snobbery accusing the Leave camp of being racist, nationalistic, isolationist or simply ignorant.
Bagus, P. (2010). The Tragedy of the Euro.
BBC. (2016). EU referendum: The result in maps and charts.
China Courant. (2014). Mogelijk nieuwe straffen voor producenten Chinese zonnepanelen.
Dijkstra, M. (2015). Griekse crisis: wat heeft het allemaal gekost?
DutchNews.nl. (2016). Dutch PM rejects referendum calls: not in the Netherlands' interest.
Fullfact.org. (2016). First they came for the vacuum cleaners: will it be kettles next?
Gutteridge, N. (2016). European SUPERSTATE to be unveiled: EU nations 'to be morphed into one' post-Brexit.
Hoppe, H.H. (2001). Democracy the god that failed.
Judt, T. (2006). Postwar: A History of Europe Since 1945.
McMurtry, J. (2016). Ukraine, America's "Lebensraum". Is Washington prepared to wage war on Russia?
NOS. (2011). Rutte verwacht Grieks geld terug.
NU.nl. (2012). Rutte geeft verbreken verkiezingsbelofte toe.
Zerohedge.com. (2016). Deutsche Bank tumbles near record lows as yield curve crashes.
[1] From Johann Peter Eckermann's Conversations with Goethe (1836-1848).
[2] Tony Judt writes in Postwar: A History of Europe Since 1945 (2006) that "[U]nhappy and frustrated at being reduced to the least of the great powers, France had embarked upon a novel vocation as the initiator of a new Europe" (p. 153). He also writes that "[F]or Charles de Gaulle, the lesson of the twentieth century was that France could only hope to recover its lost glories by investing in the European project and shaping it into the service of French goals (p. 292)."
[3] See for example Prof. John McMurtry's "Ukraine, America's 'Lebensraum'. Is Washington prepared to wage war on Russia?" for an analysis how Washington had provoked the Ukrainian conflict with Russia.
[4] See "First they came for the vacuum cleaners: will it be kettles next?"
[5] See "Rutte verwacht Grieks geld terug" (2011). http://nos.nl/artikel/275035-rutte-verwacht-grieks-geld-terug.html
[6] See "Rutte geeft verbreken verkiezingsbelofte toe" (2012). http://www.nu.nl/algemeen/2968363/rutte-geeft-verbreken-verkiezingsbelofte-toe.html
[7] See "Griekse crisis: wat heeft het ons allemaal gekost?" http://www.elsevier.nl/economie/article/2015/07/griekse-crisis-wat-heeft-het-ons-allemaal-gekost-2657386W/
[8] See for example "Deutsche Bank tumbles near record lows as yield curve crashes." http://www.zerohedge.com/news/2016-06-13/deutsche-bank-tumbles-near-record-lows-yield-curve-crashes
[9] See "European SUPERSTAT to be unveiled: EU nations 'to be morphed into one' post-Brexit." http://www.express.co.uk/news/politics/683739/EU-referendum-German-French-European-superstate-Brexit
[10] See "Dutch PM rejects referendum calls: not in the Netherlands' interest." http://www.dutchnews.nl/news/archives/2016/06/92520-2/


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SIR, — I would like through your paper to raise with local councillors the absence of a footpath at the Tollymore Road in Newcastle and along a stretch of the Bryansford Road past the Enniskeen Hotel.
The Bryansford Road is the main road to Tollymore forest park and is very busy with both pedestrian and road traffic in the summer. The road is also dangerous for pedestrians.
Sixty four new homes were added to the Tollymore Road recently increasing the rates income for Newry, Mourne and Down Council, but there is still no interest in adding a simple safety feature like a footpath for pedestrians.
School children run the gauntlet with traffic at the Priest's Bridge where there should be a separate pedestrian bridge and priority arrow signage for road traffic. The provision of 64 new homes and families mean more school age children risking their lives daily.
The local council has received a substantial increase in rateable revenue and builders have made money, but residents' requirements have been neglected.
I intend to write to local councillors to ask them to request the Department for Infrastructure takes action and stops moving 30mph signs without upgrading the accompanying infrastructure, for example, street lighting and pavements.
In the past, planners neglected to request the inclusion of footpaths when permission was granted on the Tollymore Road. Newry, Mourne and Down councillors have a duty to provide answers and explain why basic 30mph zone infrastructure does not exist for the increasing residential population of Tollymore.
There is also a need for footpaths and street lighting at the Bryansford Road near the tennis courts which could facilitate disabled people, visitors and residents.
I hope that other Newcastle residents write and support an awareness for road safety features like footpaths and disabled access around the town and help improve the surroundings for both residents and visitors.
As elected representatives, councillors have a duty to the electorate of Newcastle and I have felt let down by certain councillors recently. I intend to keep writing to them and the media in an effort to improve road safety and disabled access in Newcastle and Kilkeel.
I hope that all local councillors support my efforts and not treat road safety with disdain. Road safety should be a high priority for all public representatives.


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Geoxa – rodzina oprogramowania pozwalającego w pełni wykorzystać najistotniejsze cechy systemów GIS (Geographic Information System) zwany również jako System Informacji Geograficznej (SIG), System Informacji Przestrzennej (SIP) oraz System Informacji o Terenie (SIT). Dzięki oprogramowaniu można zarówno pozyskiwać informacje z istniejących baz przestrzennych jak i tworzyć je od podstaw. Rozwiązania oparte na oprogramowaniu Geoxa mogą być wykorzystywane w dziedzinach zajmujących się zjawiskami lub obiektami występującymi przestrzennie. Oprogramowanie z rodziny Geoxa sprawdza się również w administracji państwowej (miasta, gminy, powiaty) pomagając w planowaniu przestrzennym.
Dla lepszego dopasowania funkcji oprogramowania do potrzeb występuje ono w trzech wersjach:
 Geoxa Viewer
 Geoxa Editor
 Geoxa Server

Geoxa Viewer
Program ma charakter darmowej (ang.freeware) przeglądarki danych GIS (SIG / SIT / SIP) o zwiększonych możliwościach. Przeznaczony jest do wizualizacji, zarządzania oraz pozyskiwania informacji z istniejących już danych przestrzennych.

Geoxa Editor
Program umożliwia zarówno przeglądanie danych GIS (SIG / SIT / SIP) jak i ich tworzenie oraz analizowanie. Funkcjonalność umożliwia tworzenie wszelkiego rodzaju map przestrzennych (plany, mapy zagospodarowania przestrzennego) oraz zastosowanie w wielu dziedzinach.

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Jest to rozszerzenie programów Geoxa Editor / Viewer służące do publikacji map oraz danych przestrzennych w Internecie. Geoxa Server umożliwia tworzenie serwisów udostępniających dane przestrzenne przy zastosowaniu najnowocześniejszych rozwiązań technologicznych. Budowa projektów jest w pełni graficzna i wymaga minimalnej znajomości systemów GIS (SIG / SIT / SIP). Program umożliwia budowanie profesjonalnych serwisów publikujących mapy w stosunkowo krótkim czasie.

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If you're thinking "I need to call a Local Accounting Service Near Me" in Detroit, MI then you're in luck. JustLocalBusiness.com Simple Business Search provides the most up to date business listings, phone numbers and information about Plumber services, contractors and companies in Detroit, MI.
Double-entry bookkeeping was pioneered in the Jewish community of the early-medieval Middle East Parker, L. M., "Medieval Traders as International Change Agents: A Comparison with Twentieth Century International Accounting Firms," The Accounting Historians Journal, 16(2) (1989): 107-118.''MEDIEVAL TRADERS AS INTERNATIONAL CHANGE AGENTS: A COMMENT'', Michael Scorgie, The Accounting Historians Journal, Vol. 21, No. 1 (June 1994), pp. 137-143 and was further refined in medieval Europe. With the development of Joint-stock company, accounting split into financial accounting and management accounting.
Both the words accounting and accountancy were in use in Great Britain by the mid-1800s, and are derived from the words ''accompting'' and ''accountantship'' used in the 18th century.Labardin, Pierre, and Marc Nikitin. 2009. "Accounting and the Words to Tell It: An Historical Perspective." ''Accounting, Business & Financial History'' 19 (2): 149–166. In Middle English (used roughly between the 12th and the late 15th century) the verb "to account" had the form ''accounten'', which was derived from the Old French word ''aconter'',Baladouni, Vahé. 1984. "Etymological Observations on Some Accounting Terms." ''The Accounting Historians Journal'' 11 (2): 101–109. which is in turn related to the Vulgar Latin word ''computare'', meaning "to reckon". The base of ''computare'' is ''putare'', which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think."
Accounting has variously been defined as the keeping or preparation of the financial records of an entity, the analysis, verification and reporting of such records and "the Generally accepted accounting principles and procedures of accounting"; it also refers to the Job (role) of being an accountant.
Accountancy refers to the Job (role) or profession of an accountant, particularly in British English.
Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems.Weber, Richard P., and W. C. Stevenson. 1981. "Evaluations of Accounting Journal and Department Quality." The Accounting Review 56 (3): 596–612.
Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares financial statements for the external users in accordance with generally accepted accounting principles (GAAP).
Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on cost-benefit analysis, and are not required to follow the generally accepted accounting principle (GAAP). In 2014 CIMA created the [http://www.cgma.org/Resources/Reports/Pages/GlobalManagementAccountingPrinciples.aspx Global Management Accounting Principles (GMAPs)]. The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.
An audit of financial statements aims to express or disclaim an opinion on the financial statements. The auditor expresses an opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in accordance with the generally acceptable accounting principle (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally acceptable accounting principles (GAAP) has not been consistently observed.
Tax accounting in the United States concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the generally accepted accounting principles (GAAP) for financial reporting. U.S. tax law covers four basic forms of business ownership: sole proprietorship, partnership, corporation, and limited liability company. Corporate tax in the United States and Income tax in the United States income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).
Professional accounting bodies include the American Institute of Certified Public Accountants (AICPA) and the other 179 members of the International Federation of Accountants (IFAC), including Institute of Chartered Accountants of Scotland (ICAS), CPA Australia, Association of Chartered Certified Accountants (ACCA) and Institute of Chartered Accountants in England and Wales (ICAEW). Professional bodies for subfields of the accounting professions also exist, for example the Chartered Institute of Management Accountants (CIMA). The Arthur Andersen#Demise following the Enron scandal reduced the Big Five to the Big Four (audit firms).
Organizations in individual countries may issue accounting standards unique to the countries. For example, in the United States the Financial Accounting Standards Board (FASB) issues the Statements of Financial Accounting Standards, which form the basis of US GAAP, and in the United Kingdom the Financial Reporting Council (FRC) sets accounting standards. However, as of 2012 "all major economies" have plans to Convergence (accounting) towards or adopt the IFRS.
At least a bachelor's degree in accounting or a related field is required for most accountant and auditor Job (role), and some employers prefer applicants with a master's degree. A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the AICPA (AICPA) 150 semester hour requirement, The Doctor of Philosophy (PhD) and the Doctor of Business Administration (DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping business executives for business or public careers requiring research skills and qualifications.
In the United States, the requirements for joining the American Institute of Certified Public Accountants as a Certified Public Accountant are set by the Board of Accountancy of each U.S. state, and members agree to abide by the AICPA's Code of conduct and Bylaws. In India the Apex Accounting body constituted by parliament of India is "Institute of Chartered Accountants of India" (ICAI) was known for its rigorous training and study methodology for granting the Qualification.. It encompasses a broad range of research areas including financial accounting, management accounting, auditing and taxation.Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research." ''Accounting Horizons'' 24 (4): 635–670.
Accounting research is carried out both by academic researchers and practicing accountants. Methodology in academic accounting research include archival research, which examines "objective data collected from Information repository"; experimental research, which examines data "the researcher gathered by Controlled experiments"; analytical research, which is "based on the act of Scientific modelling Theory or substantiating ideas in mathematical terms"; Antipositivism research, which emphasizes the role of language, interpretation and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways"; critical theory research, which emphasizes the role of power and conflict in accounting practice; Case study; computer simulation; and field research.Coyne, Joshua G., Scott L. Summers, Brady Williams, and David a. Wood. 2010. "Accounting Program Research Rankings by Topical Area and Methodology." ''Issues in Accounting Education'' 25 (4) (November): 631–654.
In addition to being the largest bankruptcy reorganization in American history, the Enron scandal undoubtedly is the biggest audit failure.Bratton, William W. "Enron and the Dark Side of Shareholder Value" (Tulane Law Review, New Orleans, May 2002) p. 61 It involved a Accounting scandals of Enron and their auditors Arthur Andersen, which was revealed in late 2001. The scandal caused the dissolution of Arthur Andersen, which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s, Enron filed for Chapter 11 bankruptcy protection in December 2001.


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The Best College or University for Becoming a Neurosurgeon
John Huddle
Becoming a neurosurgeon involves a substantial commitment in scholarship, time, stamina to complete the extensive program plus long and delicate surgery and the ability to make stressful decisions. Neurosurgical training begins after graduation from medical school through a highly competitive residency program. Harvard University Medical School, Department of Neurosurgery, in conjunction with Massachusetts General Hospital, offers outstanding opportunities for clinical surgery across all subspecialties with a strong emphasis on research at a top-ranked university and hospital for medicine and neurosurgery.
The Selection Process
Admission to the residency training six- to seven-year program is highly selective. The department recruits applicants who want to work as a team and are committed to academic neurosurgery. While the department considers the candidate's grades, board scores and previous research efforts, the primary consideration is the candidate's future potential. As an encouraged precursor to residency, but not a step to acceptance, medical students interested in neurosurgery have the option of applying to the department to do third- or fourth-year clerkship rotations in neurosurgery where they observe and participate in the process while exploring neurovascular, neuroncology, spine, pediatrics and functional neurosurgery.
Top-Ranked Faculty
The surgical-faculty staff at Harvard University's Neurosurgery Department in Cambridge, Mass., are top-ranked for their surgery and research. Faculty clinical interests vary greatly, such as brain, pituitary and spinal tumors, stereotactic neurosurgery, brain tumors, trigeminal neuralgia, Arnold-Chiari malformation, pediatric neurosurgery, neurooncolgy, human genetics, cerebrovascular malformations, neurofibromatosis, epilepsy, spasticity, hydrocephalus and cervical diseases. Faculty research interests are also extensive, such as proton beam radiotherapy, neurendocrine disorders, spine biomechanics, neuroncology, gene therapy, immunotherapy and pediatric neurotrauma and development.
Top Medical Schools for Oncology
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Hospital and Surgery Facilities
The Department of Neurosurgery at MGH is one of the largest in the hospital, with more than 2,500 neurosurgeries per year, treating about 70 to 90 patients daily. As of 2013, there were 32 neurosurgeons, 15 of whom are residents with four dedicated operating rooms and a 17-bed neurosurgical intensive care unit. The staff specializes in all aspects of neurosurgery, including brain, spinal cords and peripheral nerve diseases. There are nine subspecialties within the department, such as brain tumors, cranial base diseases, pediatric neurosurgery and neurotrauma, treating a wide-range of injuries, diseases and disorders, such as neurogenetic diseases, neuroendocrine disorders, tumors and trauma. The hospital and department were top-ranked for 2013-14 by U.S. News and World Report.
The Residency Program
The residency program has expanded, too, with new faculty members and doubling of laboratory space. Residents are exposed to a large variety and quantity of cases, providing the residents with greater responsibility in surgery and case management. Residents are expected to combine clinical training with superb research, such as at the Molecular Neuroscience Laboratory, the Cellular Neurobiology Laboratory or the Laboratory for Sensorimotor Integration. Residents in post-graduate year (PGY) one complete three months with neurosurgery, three months in neurology and six months in general surgery. In PGY two and three, residents expand into radiosurgery, endovascular, pediatric and spine surgeries. Residents in PGY four and five engage in research, while PGY five, six or seven are spent in pediatrics, spine or as chief resident, depending on the resident's program.
American Association of Neurological Surgeons: Young Neurosurgeons, Medical Students, Neurosurgical Residency Directory
Women in Neurosurgery: So, You Want to Be a Neurosurgeon, D.Roxanne Todor, MD
U.S. News and World Report: Hospitals, Best Hospitals, Top-Ranked Hospitals for Neurology and Neurosurgery
U.S. News and World Report: Health, Hospitals, Massachusetts General Hospital, Rankings
U.S. News and World Report: Education, Grad Schools, Best Medical Schools: Research
QS Top Universities: QS World University Rankings by Subject 2013, Medicine
Times Higher Education World University Rankings: World University Rankings, Top 100 Universities for Clinical, Pre-clinical and Health 2013-14
Academic Ranking of World Universities: Academic Ranking of World Universities in Clinical Medicine and Pharmacy 2013
CWTS Leiden Ranking: CWTS Leiden Ranking 2013, Biomedical and Health Sciences, Collaboration
Harvard University: Medical School, Massachusetts General Hospital, Neurosurgery Residency Program
Massachusetts General Hospital: Neurosurgery
Massachusetts General Hospital: Neurosurgical Service
John Huddle is an Army veteran with enlisted service as general hospital staff and hospital chaplain's assistant. His career also included stints as a teacher, adjunct faculty, administrator and school psychologist. Twice, Dr. Huddle was a major party nominee for state office. He also served as a director on several nonprofit boards. Today he enjoys consulting and lobbying for underdog causes.

redpajama_set_name: RedPajamaCommonCrawl


This #TeamLeaderTuesday is dedicated to 2018 Ranger Veteran Leader Award Recipient & 1/75 Ranger Veteran, Jason Olson.
Originally from El Dorado Hills, CA, Jason enlisted in the Army in 1999 with a general Infantry contract with a guaranteed Airborne slot. Once at Airborne School, he realized he wanted to push himself harder, so after meeting with a Ranger Regiment Recruiter and signing a Ranger contract, Jason was assigned to 1/75 in Savannah, where he spent the remainder of his days in the Army. Jason has been married to his wife Julie since 2004 and has three amazing kids: Kayla, Lauren, and Connor. Jason has a Bachelor's degree in Business Management and worked for BASF and now Kinder Morgan as a Controller.
In 2012 along with fellow 1/75 Ranger Veteran, Tristan O'Brien, and 1/75 Ranger Wife, Leslie Watts, he started an annual Ranger Appreciation Golf Tournament is held every fall in Savannah. The event focuses on bringing Rangers of all eras together along with supporters, to enjoy a great day of golf, food, drinks, and making new friends or reuniting with old Rangers that you may not have seen in years. Staying active and giving back to the Ranger Community remains a top priority in his life and will for many years to come.
Jason, you set the example for others to follow and we thank you for continuing to LEAD THE WAY in your community!


text:
import os

from conda_build import api
from conda_build import render

def test_output_with_noarch_says_noarch(testing_metadata):
    testing_metadata.meta['build']['noarch'] = 'python'
    output = api.get_output_file_path(testing_metadata)
    assert os.path.sep + "noarch" + os.path.sep in output[0]

def test_output_with_noarch_python_says_noarch(testing_metadata):
    testing_metadata.meta['build']['noarch_python'] = True
    output = api.get_output_file_path(testing_metadata)
    assert os.path.sep + "noarch" + os.path.sep in output[0]

def test_reduce_duplicate_specs(testing_metadata):
    reqs = {'build': ['exact', 'exact 1.2.3 1', 'exact >1.0,<2'],
            'host': ['exact', 'exact 1.2.3 1']
    }
    testing_metadata.meta['requirements'] = reqs
    render._simplify_to_exact_constraints(testing_metadata)
    assert (testing_metadata.meta['requirements']['build'] ==
            testing_metadata.meta['requirements']['host'])
    simplified_deps = testing_metadata.meta['requirements']
    assert len(simplified_deps['build']) == 1
    assert 'exact 1.2.3 1' in simplified_deps['build']

def test_pin_run_as_build_preserve_string(testing_metadata):
    m = testing_metadata
    m.config.variant['pin_run_as_build']['pkg'] = {
        'max_pin': 'x.x'
    }
    dep = render.get_pin_from_build(
        m,
        'pkg * somestring*',
        {'pkg': '1.2.3 somestring_h1234'}
    )
    assert dep == 'pkg >=1.2.3,<1.3.0a0 somestring*'

redpajama_set_name: RedPajamaGithub


Shoulders play a huge role in not only upper body strength, but posture. Shoulders rounded forward will lead to pain as well as affecting your back muscles.
1) Banded Shoulder Stretch: Take a band and anchor it to the top. Grab it with one hand and walk forward to get tension in the band. Turn your hand face up and bring your chest up. Not only will you feel this in your shoulder but your bicep are well.
2) Box Stretch: Drop down on both knees. Place your wrists on the box or elevated surface. Let the box pull your arms overhead. If this is too challenging, reduce the height of the box or the elevated surface. Push your chest to the floor. To make this stretch more difficult, you can completely lie on the floor, having the box pull your arms up.
Both these stretches will help improve your overhead positions!


text:
Fiction: The Day the Vibrators Died Part Two
Catalina walked out into the street. Honking horns came from all over the city. A siren could be heard as well. Somewhere nearby, people were shouting at each other. The aura of frustration was seeping into the city. Catalina had to find the source and soon.
Eric came out of the store and joined her.
"Umm, you don't have your shirt on, you know," he said.
Catalina looked down. Her bare breasts glowed in the street lights. She could still see the pattern from where Eric came on her. "Shit, you're right. God, I am too horny to think."
"Is that why you're rubbing yourself down there?" Eric asked.
Catalina looked again. Sure enough, her hand was between her thighs, rubbing her sex through the folds of her skirt. Catalina didn't even realize it.
"This is not good," she said. "This is going to be hard enough and I can't focus. I have to get my shit together."
"I brought your shirt, and some wipes for, you know," Eric said.
"Thanks," Catalina said. She put the shirt on without wiping herself first. "I prefer to let the seed soak in. Tell me Eric, what's the largest metal structure in this town?"
"What?" he said. "I'm not sure. Do you know what's causing it? I thought you said something about a gremlin? Those weird things from that movie?"
Catalina nodded. Her hand drifted back down between her thighs. Without even thinking about, her hand slipped into her waistband and slipped into her sex.
"I said gremlins but no, not like the movie. Gremlins are creatures from another plane of existence. That came here during World War II but they were mostly banished. One of two slip back in on occasion, though."
Catalina stopped talking as she stroked herself. She had her clitoris trapped between two of her fingers and she was squeezing herself in a wonderful rhythm.
"So, umm, if a bunch of vibrators stop working, does that mean there is a bunch of them breaking things?" Eric asked. He thought about telling her that she was stroking herself but it was so damn hot to watch.
"No," Catalina said. "Gremlins don't break things. They steal a machine's potential for sexual vibration. During the War, a lot of pilots were turned on by the rumbling of their planes and the fighting they were about to do. Gremlins would steal those vibrations and use them for their own pleasure. The result is that the machines don't work because the Gremlins are interrupting that moment between when a machine works and the sexual pleasure it produces."
Eric closed his eyes. "Potential vibrations? How does that even work?"
Catalina groaned. She was thrusting deep inside herself. "It's why we call it magic. Right now a Gremlin is using those vibrations to get off. It would use something big and metal as a focus."
"Well the biggest thing in town is the water tower," Eric said. "Would that work?"
"Yes!" Catalina cried and Eric wasn't sure if she was talking to him. "We should go there and check it out."
She kept masturbating. Eric watched and bit his lip. He really wanted to keep watching. He sighed as his sense of responsibility kicked in.
"Then we better go now, right? You're just standing there masturbating again."
Catalina pulled her hand out from her skirt. Her hand glistened. "Fuck," she said. "Do you have a car? You better drive."
Eric's car was parked around back. He opened the door for Catalina and she didn't seem to notice. He couldn't remember the last time a woman was in his car that wasn't his mom. He just hoped he hadn't left any porn in the front seat.
He hadn't.
They drove for twenty minutes. Eric didn't say anything, mostly because he was hoping Catalina would start masturbating again. In his mind he could picture her hiking up her skirt and fingering herself. He wondered if she was smooth or if she had hair. He wondered if he would get to know.
"Holy shit," she yelled as they came within sight of the water tower.
"I know, it's huge right?" Eric said. "We had a drought back in the 40's so they built the biggest water tower they could as a sort or reservoir."
Catalina laughed. "I'm talking about the Gremlin. You can't see it, can you?"
Eric peered through the windshield. "Nope, is he on top?"
"Here, this will help," Catalina said. She finally did pull up her skirt and Eric was aroused to see a lovely patch of dark hair between her legs. She dipped her fingers into her sex and pulled it out. Her fingers came close to his face and he opened his mouth.
"Shut your mouth, Eric," she said kindly. Catalina rubbed her wet fingers over his eyebrows and then on each cheek. The smell of her desire was intoxicating.
"Now look," she said.
Eric screamed. The monster was straddling the water tower. It's fat legs dangled on either side of the tower while it's clawed hands gripped the edge. The face was smiling with a mouth that had too much teeth. The monster was grinding. It rubbed itself back and forth across the topside of the tower. Eric couldn't see it's genitals but he realized he really didn't want to.
Catalina looked at him. This was the important part. Normally she worked alone but she needed the help. Being exposed to something from another world breaks most people. She had to know if she could trust him.
Eric looked away from the monster. "Well fuck," he said. "How do we stop it?"
Catalina grabbed his face and kissed him. Their mouths opened and their tongues tasted each other. They kissed till Eric ran out of breath.
"What was that for?" he asked.
"That was the right answer," Catalina said. "Now come on."
They got out of the car and approached the water tower. There was a humming sound and Eric realized it was the tower. The entire structure was vibrating.
"Wow, the gremlin has turned it into one big giant Sybian," Eric said.
Catalina looked at him oddly. "You mean an Oracle?"
Eric laughed. "You might know a lot about sex magic, but you don't know much about sex machines."
"Good thing I have you," Catalina said. She started to climb up the ladder to the top. "Come on Eric and please, be sure to look up my skirt."
The ladder rungs were vibrating so much that Eric's fingers were in danger of going numb. As Catalina requested, he kept his eyes mostly looking up. Catalina's skirt stayed open and Eric wondered if that was the result of her magic. He didn't care. The view of her shapely legs in constant motion kept Eric in motion as he followed. On occasion the skirt would open even further and he could see the outline of her curvy ass. The climb was over in no time.
It was very disorienting on top of the water tower. Eric could see the giant Gremlin grinding away but the creature was transparent. Catalina walked through one of the Gremlin's legs and headed to the center of the tower. Eric hesitated in following. The center was where the creature's vagina was rubbing the tower.
"What's the matter," Catalina yelled.
"It has a pussy!" Eric yelled. "I thought it would have something, you know, weirder and magical!"
Catalina's laughter could be heard above the vibrations. "A pussy is pretty magical if you ask me. Now get yourself over here. We're going to banish this thing."
Eric sighed and took a step. He walked through the Gremlin and there was no resistance at all. He kept walking and tried to avoid the monster's bucking pussy but it was impossible. Catalina was standing right on it.
"How are we going to do that?" Eric said.
"Gremlins get off on the sexual connection between people and machines, but they are notoriously close minded about other connections," Catalina said. "We're going to kill the sexual arousal in this Gremlin by having sex."
"Wow," Eric said. "So, we're going to gross the monster out by fucking? This is the best plan ever!"
Catalina smiled. She touched him on the shoulder and Eric felt a sudden rush of air. His clothes exploded off his body, littering the top of the water tower with the shredded fragments of his clothes.
"Jesus!" he yelled.
"What can I say?" Catalina said. "I'm in a fucking hurry."
Eric laughed nervously. He got down on his back. The metal was surprisingly warm. The tower's vibrations did funny things to his scrotum. The worse part was that now that he was on his back, he was looking straight up the Gremlin's ten foot high cunt.
He looked at Catalina instead. The busty woman had already taken off her shirt and was now stepping out of her skirt. The moonlight made her dusky body glow. She stood over Eric's body and then squatted down. She grabbed his cock and gave him a squeeze.
"You've already came tonight and here you are, hard and ready to go again," Catalina said.
"Gee, it must be magic," Eric said.
Catalina laughed and while she was still laughing, she slid her sex over his. His young hardness merged into her wise heat. She took all of him into her and when there was no more to take, her thighs and knees settled around his hips. They were joined.
Eric looked up. The beautiful Hispanic woman moved. It wasn't the mechanical up and down he had seen in porn. This was a slow sensuous swaying that pulsed through Catalina's entire body. Her satin black hair shimmered over her breasts as her twisted and turned. Her fingers stroked rhythmic paths through his chest hair. Catalina's body became an extension of his desires through his cock.
This was sex. Although Eric wasn't a virgin, he felt like he had never had sex before.
Above Catalina, the Gremlin continued to grind. Eric couldn't help looking at it. It's pussy engulfed Eric and Catalina and Eric could swear he could almost feel the juices he saw coming off it.
"Look at me," Catalina said. Her fingers pinched his nipples and he tore his gaze off the Gremlin. "Look at me, Eric. Ignore everything and think about how good I feel."
"I'm trying," he groaned. "It's just so weird."
Catalina nodded. She rolled her hips in a wonderful way. "Think about what you are going to do to me later."
"Later?" Eric asked.
"Oh yes," Catalina said. "When we banish this Gremlin, I'm taking you back to my hotel room for a proper reward. It's not every day you save a town from its own frustrations. And we will do anything you want Eric."
She looked at him and licked her lips. "Anything, Eric."
His hands gripped her hips. "Oh God," he said.
"Want me to suck you off and let you come on my face like they do in porn?" Catalina said. "I'll do it."
"Want to fuck my tight ass while I grip the bed sheets?" Catalina said. "I'll do it."
"Want to eat my pussy till I come on your tongue?" Catalina said. "I'll do it."
"Want me to come all night long like I am about to do right now, Eric?" Catalina said. "I so want to do that."
Eric watched as Catalina came. Her slow sensual movements sped into a frenzy. He felt her sex clenching on his cock tighter than anything he had felt before. She threw her head back and her hair snapped back with her.
"Yes!" Catalina cried.
Eric said nothing as he came, his speech stolen by the beauty on top of him.
It took another before he realized the Gremlin was gone.
"We did it!" Eric said.
Catalina shifted her hips. They both moaned. "We certainly did."
"Did you mean it when you said you wanted me to come back to your hotel room?" Eric said.
Catalina shifted hips again. "Yes. The frustration is mostly gone but I am still carrying a lot of it. I need to get it out of my system soon. I have an appointment in two days to bless a brothel."
"Wow, so you do stuff like this all the time?" Eric asked.
"Mostly," she answered. "Most of the time I work for clients who need a little magical help. A crisis like this isn't common, but when it happens I do my part to stop it."
Eric was quiet. Catalina did something clever with her hips.
"Do you need any help?" Eric asked.
Catalina stopped moving. "With the brothel?"
"Yeah, or anything else you do," Eric said. "I mean, I worked in a sex store so I know things. I'm not shy about kinky stuff. And well, this was fun and scary and very weird. I just, I can't work for my mom forever, you know?"
Catalina leaned forward. Her breasts pressed against his chest. He could feel her breathe on his lips.
"It's not all fun and sex," she said. "Sometimes it's danger and sex."
Eric's cock pulsed.
"And it won't just be sex with you," Catalina said. "I will have sex with sprits, demons and monsters and sometimes just really hot looking guys. I can't be faithful. Do you understand that?"
Eric nodded.
"No, you don't," Catalina said. "But that's okay. Jealousy can be a potent energy as well."
She sat up and settled back on his cock. "We have a lot to go over. I'll need to train your mind to prepare for the psychic fallout that comes from magic. I'll need to read your sexual astrology. Shit, I need to figure out how much I am going to pay you."
"Ok, sure," Eric said. "What do we work on first?"
Catalina looked down on him. "Getting back to my hotel and fucking our brains out."
Fiction, voluptumancer
7 Responses to "Fiction: The Day the Vibrators Died Part Two"
Bluewords says:
I liked it. A little magic, a little horror, a lot of sex. Planes crashing in WWII due to pilots getting off in them? Cool idea. And now the veloptom- the violem- the sex-magic lady has a partner. Fun stuff.
Shon Richards says:
Thanks. this was just a joy to write. I want to run this a campaign lol.
Mystique says:
And it was a joy (that's an understatement btw) to read.
Here we have a gremlin who steals good vibrations to use for itself with something metal to get off and the way to get rid of it, to quote Eric:
"So, we're going to gross the monster out by fucking? This is the best plan ever!"
Your imagination never ceases to amaze me, please submit this story somewhere cause it's just so random yet awesome xD
And I had this notion that Catalina was a sole worker, but you're aiding her with a trusty sidekick, so I'm curious to see where you're taking these two with future adventures.
For the meantime, had so much fun reading it, thanks for the conclusion. ^^
Mystique- Thank you. I have three other stories in mind with these two. I also saw Catalina as a sole worker too, but I realized that having a Watson or a Rose really helped move the story along. I resisted the idea but once I gave in it was terribly easy to write.
Kes says:
Simply delicious twist to Catalina's tales (uh, tails?). After you posted part one I went back and read her previous exploits. What an engaging, sexy heroine. I hope you have much more dreamed up for her!
Musns says:
You continue to feed my inner fangirl, you never disappoint.
Full of win, you are.
Kes- Thanks. I am glad the past stories are coherent considering I wrote one of them years apart lol.
Musns- Thanks :) I will take full of win any day.
Fiction: The Day the Vibrators Died Fiction: Need To Know
Excuses Just The Tip Have You Listened? horror eros university letter to a slut Pirates in Spaaaaace! advertising Have You Read? Samuel wanda games Apocafuck Cinema Carnal Have You Watched? Rios Trailer Park dirty books 11 zombie Picture garter belts holly valentine Atlantica fragment Spanking Texanah dirty comics Have You Played comfort bay LoeP reviews Erotic Theory Erishella seven magnificent sluts Extra Credit gazetter Delight Channel Sunday Coven pirates Pleasure Station Sigma Perversion Gnosis Pirate Summer of 2014 Book Farmer's Daughter writing bettie page Invisible Collar play with this nobody reads on sundays Wife kindle Scarlett Drake sex archaeologist Volleyball Otto Long Story Lesson purple book Ashley Anxiety Collette-Ashbee In a Purple Mirror Art Felicia Grafal Flores pusse' cox blood drive F-Toy Magic Book voluptumancer Beth sashav38dd Christmas dirty movies Island Princess dirty shows dirty games my life Pussy of Life wolf Update Music Fan Fiction Seven Curses Minx Sheba's fucktoy friday nobody reads on saturdays Seattle Summer of 2013 Suckubeth nash Deep Space Probe Explorer cancer Divorce Valerie Comics Halloween Violatrix


text:
Counties Taita Taveta
County to conduct audit to weed out ghost workers
Taita Taveta Governor Andrew Mwadime.
Photo credit: Lucy Mkanyika I Nation Media Group
By Lucy Mkanyika
Taita Taveta County is set to undertake an audit to weed out ghost workers who are draining millions in taxpayer funds.
The review is meant to save millions of shillings pumped out annually by the local government to pay non-existent employees fraudulently placed on the payroll.
It will also investigate illegal recruitment and promotions of workers, who are minting millions in salaries and allowances.
Governor Andrew Mwadime said the audit will help reduce the high wage bill.
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The wage bill now stands at 42.4 per cent.
But Mr Mwadime acknowledged a shortage of staff in some departments and pledged to find a balance between hiring new workers and reducing the wage bill.
There have been suspicions that ghost workers are earning salaries and other benefits from the county government.
"We will also investigate workers who have been employed without due process and look at matters of those who were sacked un-procedurally. If we remove the ghost workers, we will know the way forward," he said.
In March, as he campaigned for re-election, former governor Granton Samboja put over 60 health workers under permanent and pensionable terms.
The governor was also known to create job vacancies to reward his supporters.
"Some are working in areas where they are not qualified, especially in the health department. It is even a risk to our patients," Mr Mwadime said.
On Tuesday, the governor and his deputy Christine Kilalo met the leaders of unions representing county workers to hear their grievances.
"When the county assembly starts its sittings, we will see how we will address the issues raised," Mr Mwadime said.
Addressing the union leaders, Ms Kilalo said she was optimistic the situation in the county would change.
"The expectations from residents and our workers are huge. We may not achieve 100 per cent but we will give our best and there will be a significant difference," she said.
Meanwhile, the unions complained about late payment of salaries, poor working conditions, non-remittance of third-party deductions, and lack of a comprehensive health insurance cover, among other issues.
"We were also subjected to intimidation and punitive transfers. Those who clashed with the administration were transferred to remote areas as punishment," said Kenya County Government Workers Union branch secretary Freygod Shwashwa.
Unions representing health workers also asked the new governor to order the payment of withheld salaries for December 2019 to March 2022.
The salaries were stopped by the county government after the medics went on strike over unresolved grievances.
"The county also owes us our Covid-19 allowances, which have not been paid since 2020," said Denis Mwamburi, the secretary-general of the local branch of the Kenya National Union of Medical Laboratory Officers (Knumlo).


wikiHow has Music how to articles with step-by-step instructions and photos. How to instructions on topics such as Songs and Song Writing, Singing, Musical. How to Listen to Music. When one listens to music, usually the music is played in the background while we do tasks such as work or household chores. There are 3 types of musicians: Musicians that want to go pro, others who want to impress their small community and the ones who just want to make music for.
Then focus your searches in strategic ways. Finally, choose the best music site to look for good songs to listen too. Soon you will be on your way to listening to. How to Make Music. The first known musical instruments were bone flutes found years ago, although man may have sung long before. How to Read Music. Written music is a language that has been developing for thousands of years, and even the music we read today has been around for over .
How to Sell Your Music. The music industry is constantly changing thanks to the internet, the global connectivity created by social media, sites like YouTube, and . How to Publish Your Music. Once you've recorded your music, you're probably eager to gain listeners. Publishing your music is a great way to increase. How to Promote Your Music. Getting your music out there can be tricky when there are so many other talented artists competing for audience attention. However. How to Delete Music on Your iPhone. This wikiHow teaches you how to remove specific music items, such as artists, albums, or songs, from your iPhone. 25 Nov How to Start Liking Rock Music. Number of steps: 6 Target audience: The girl in Avril Lavigne's "Sk8er Boi" Learn how here. He was a skater.
21 Jun Listening to music is great and everything but there comes a time when, as a listener, you find yourself getting itchy. You want to be in control. 25 Jan the search icon. Home · News · Music News WikiHow has since removed the illustration and article, responding on Twitter. The company. 24 Jan Cartoon for 'How to become a congressman' tutorial was based on photo taken after a fundraising event – but website says illustrator got the. The Right Way to Read Music: Learn the Basics of Music Notation and Theory How to Sight Read Music: 13 Steps (with Pictures) - wikiHow Students go to.


Reiki Massage is a wonderful full body massage and Reiki attunement all in one powerful and cleansing session. A Reiki Massage session can remove unwanted stress and toxins that have been built up causing the body, mind and spirit to be cleansed, balanced and in harmony.
The Reiki's technique of "laying of hands" brings about a Ki or life energy, which is influenced by the mind. Rebalancing the energy is essential for creating wholeness within.
Treatment length is 90 minutes.


text:
Equity News
Invest Chronicle
Home News The Williams Companies Inc. (WMB) is on the roll with an average...
The Williams Companies Inc. (WMB) is on the roll with an average volume of 8.92M in the recent 3 months
Mark Bellis
Let's start up with the current stock price of The Williams Companies Inc. (WMB), which is $19.78 to be very precise. The Stock rose vividly during the last session to $20.21 after opening rate of $20.18 while the lowest price it went was recorded $19.735 before closing at $20.02.
Recently in News on November 3, 2020, The Williams Cos., Inc. to Host Earnings Call. The Williams Cos., Inc. (NYSE:WMB) will be discussing their earnings results in their 2020 Third Quarter Earnings call to be held on November 3, 2020 at 9:30 AM Eastern Time. You can read further details here
The Williams Companies Inc. had a pretty Dodgy run when it comes to the market performance. The 1-year high price for the company's stock is recorded $24.17 on 01/16/20, with the lowest value was $8.41 for the same time period, recorded on 03/19/20.
The Williams Companies Inc. (WMB) full year performance was -9.17%
Price records that include history of low and high prices in the period of 52 weeks can tell a lot about the stock's existing status and the future performance. Presently, The Williams Companies Inc. shares are logging -18.14% during the 52-week period from high price, and 135.26% higher than the lowest price point for the same timeframe. The stock's price range for the 52-week period managed to maintain the performance between $8.41 and $24.17.
The company's shares, operating in the sector of Energy managed to top a trading volume set approximately around 1856036 for the day, which was evidently lower, when compared to the average daily volumes of the shares.
When it comes to the year-to-date metrics, the The Williams Companies Inc. (WMB) recorded performance in the market was -15.60%, having the revenues showcasing -7.19% on a quarterly basis in comparison with the same period year before. At the time of this writing, the total market value of the company is set at 25.43B, as it employees total of 4812 workers.
Analysts verdict on The Williams Companies Inc. (WMB)
During the last month, 18 analysts gave the The Williams Companies Inc. a BUY rating, 2 of the polled analysts branded the stock as an OVERWEIGHT, 5 analysts were recommending to HOLD this stock, 0 of them gave the stock UNDERWEIGHT rating, and 0 of the polled analysts provided SELL rating.
According to the data provided on Barchart.com, the moving average of the company in the 100-day period was set at 19.98, with a change in the price was noted +0.35. In a similar fashion, The Williams Companies Inc. posted a movement of +1.80% for the period of last 100 days, recording 8,798,446 in trading volumes.
Total Debt to Equity Ratio (D/E) can also provide valuable insight into the company's financial health and market status. The debt to equity ratio can be calculated by dividing the present total liabilities of a company by shareholders' equity. Debt to Equity thus makes a valuable metrics that describes the debt, company is using in order to support assets, correlating with the value of shareholders' equity The total Debt to Equity ratio for WMB is recording 1.86 at the time of this writing. In addition, long term Debt to Equity ratio is set at 1.82.
The Williams Companies Inc. (WMB): Technical Analysis
Raw Stochastic average of The Williams Companies Inc. in the period of last 50 days is set at 44.67%. The result represents downgrade in oppose to Raw Stochastic average for the period of the last 20 days, recording 69.27%. In the last 20 days, the company's Stochastic %K was 76.45% and its Stochastic %D was recorded 67.35%.
Let's take a glance in the erstwhile performances of The Williams Companies Inc., multiple moving trends are noted. Year-to-date Price performance of the company's stock appears to be encouraging, given the fact the metric is recording -15.60%. Additionally, trading for the stock in the period of the last six months notably improved by 8.27%, alongside a downfall of -9.17% for the period of the last 12 months. The shares increased approximately by 4.87% in the 7-day charts and went up by 3.09% in the period of the last 30 days. Common stock shares were lifted by -7.19% during last recorded quarter.
NYSE:WMB
The Williams Companies Inc.
The Williams Companies Inc. (NYSE:WMB)
WMB Shares
WMB stock
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HOUSE, 42 LILLY STREET
42 Lilly St South Fremantle
House, 42 Lilly Street, is a typical limestone, brick tile and iron single storey house dating from c 1902. The place has aesthetic value for its contribution to the streetscape and the surrounding area. It is representative of the typical workers' houses in the Fremantle area. The place is an example of the Federation Bungalow style of architecture.
42 Lilly Street is a single storey, single room width, limestone, tile and iron house built c.1902 with asymmetrical facade designed as an example of the Federation Bungalow style of architecture. The walls are limestone with red brick quoins. The roof is hipped and clad with tiles. The verandah has a bullnose corrugated iron roof supported by chamfered timber posts with frieze and a simple timber balustrade. The front door has a fanlight and there is a double hung sash window with sidelights to the right side. The house is elevated from street level. There is a rendered chimney evident. There is a low level brick wall to the front boundary line.
Lilly Street is named after James Lilly, who was manager of the Adelaide Steamship Company from 1886 to 1889. Lilly was born in Tasmania in 1845 and died in Claremont in 1905. The majority of the houses in the street date from the 1890s and early 1900s. House, 42 Lilly Street was built c. 1902. It was owned by W Fearn, a cook, and occupied by P V Bailey. Mr Bailey, a master mariner, subsequently purchased the property and continued to live there until c. 1910. The 1908 Metropolitan Sewerage plan shows House, 42 Lilly Street as a brick cottage with front and back verandahs and a galvanised iron shed at the rear. By 1915, House, 42 Lilly Street was owned and occupied by William Gartrell. He continued to own the house until his death c. 1945, when title passed to Miss Muriel Gartrell. By 1950, the property was owned and occupied by Leonard Smithies. In the mid-1950s, ownership passed to Gilbert Bower. Bicola Cammorota was the owner in the mid-1960s; Rocco and Maria Vasile in the early 1970s. House, 42 Lilly Street has had few owners since that time. Until 1978, House 40 and 42 Lilly Street were on the same lot. They were subdivided in 1978. This place was included in the list of heritage places in the City of Fremantle identified by the Fremantle Society (1979/80) - BROWN -significant for making a positive contribution to the built environment of Fremantle.
Federation Bungalow
Roof TILE Terracotta Tile
Wall BRICK Face Brick


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The Reformation & Princ. of Economics
Exclusion of a person from a church or a religious community
Priest and professor who challenged the Catholic church
The followers of Luther's ideas
Changing economies affect ______ inside and outside of a society.
Reform movement within the Catholic Church whose goals were to abolish abuses and reaffirm traditional beliefs
The leader of the Roman Catholic Church
English queen, daughter of Henry VIII's first wife
Pope during start of Protestant Reformation
Printing that uses an outline of a picture cut into a block of wood
Birthplace of Martin Luther
This invention led to new ideas spreading quickly
King of England who established Church of England as part of the English Reformation
Durer's book that was the first printed work designed and published entirely by one artist
A list of Luther's key arguments against the church
The ability to read and write
Emphasizes being devoted to God and leading a disciplined life
Political systems gain power when economies are strong, so governments fight to ______ and promote expanding markets.
Documents sold by the Catholic church that were supposed to lessen the punishment for sinners in the afterlife
Started as a religious dispute between the Catholic and Protestant nations of Europe
Market economies have few _______.
Expanding markets = more business = more
Statement of the Pope's authority
A rejection of some Roman Catholic practices that led to the forming of Protestant churches
Invented movable type printing press


Naughty but nice, this tempting recipe for warm churros and hot chocolate from Andrew Nutter is wicked, but wonderful!
1. Heat the water and zest together, add the butter and bring to the boil. Remove from the heat.
2. Mix in the flour and return to the heat, beating with a wooden spoon for about 1 minute, over a low heat. Remove from the heat and leave to cool slightly.
3. Mix in the eggs, one by one.
4. When you are ready to fry the churros, heat the oil in a deep fat fryer to 180°C.
5. Spoon the choux pastry into a piping bag and pipe into the hot oil, fry for 3-4 minutes, until golden brown.
6. Remove with a slotted spoon and drain on kitchen paper.
7. To make the orange scented sugar, mix together the caster sugar and orange zest. Scatter over the cooked Churros.
8. Meanwhile, heat the orange liqueur and the cream together in a saucepan over a low heat. Add the dark chocolate and stir until melted. Repeat the process in a separate pan, with the white chocolate.
9. Serve the Churros, hot with the dark and white chocolate sauces.


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AllKindsOfFanfiction PM
20Harry Potter and the Scars of War » Voldemort is dead but the scars run deep for those directly affected by his evils and overwhelmed with sorrow and guilt over those that didn't live to see his defeat. Coping is often the hardest when the fight is finally won for good- Mostly focuses on Hinny, Romione, and other secondary characters coping after the second war.
Harry Potter, M, English, Romance & Hurt/Comfort, chapters: 14, words: 113k+, favs: 29, follows: 40, updated: 1/15 published: 5/6/2020, Harry P., Ron W., Hermione G., Ginny W.
2 Jamko True Confessions 7x09 AU What if Jamie and Eddie wound up between the sheets after the culmination of episode 7x09? A one-shot that explores the idea as the two of them give in to recent sexual and emotional tension, creating a memorable marathon first time for both of them! there's no going back-RATED M FOR SEXUALLY DETAILED CONTENT AND SUBJECTIVE SMUT-CONSIDER A/N BEFORE READING!
Blue Bloods, M, English, Romance, words: 7k+, favs: 12, follows: 5, 4/4/2020, Jamie R., Eddie J.
49 The Ortiz Crime Family » The DEA has presented Jamie and Eddie with a long-term undercover assignment, rooting out the Ortiz crime family. They have an opportunity to really test if they're ready for a future as a team in major undercover narcotics operations where they remain in high demand within the NYPD. A federal operation is the perfect measuring stick, but can they handle it?
Blue Bloods, T, English, Drama & Romance, chapters: 11, words: 99k+, favs: 45, follows: 64, updated: 1/2/2020 published: 11/9/2018, Jamie R., Eddie J.
72Chuck Versus the Real Undercover Relationship » S1-2 AU Story-One night changed everything; Chuck and Sarah have a real relationship and Sarah has a plan to get around the asset handler roadblock; she's determined to both protect and be with him, using the government's selfish thinking against them, but will they ever let him go or will she be forced to turn the Enforcer mask on them to free the man she loves? Rated T
Chuck, T, English, Romance & Adventure, chapters: 8, words: 63k+, favs: 80, follows: 108, updated: 8/22/2019 published: 2/21/2018, Chuck B., Casey/Alex C., Sarah W.
9The Five Year Redux » Time has been kind to Chuck and Sarah in the 20 years since they ended the Intersect War allowing them to raise their six seemingly ageless kids born with mutated DNA from their parent's special Intersect. Now, that future is in peril from a past enemy. This family's time could be up in more ways than one...a time travel story set in the CHUCKverse.
Chuck, T, English, Adventure & Sci-Fi, chapters: 3, words: 5k+, favs: 11, follows: 16, updated: 8/8/2019 published: 9/12/2018, Chuck B., Sarah W., OC
3Light, Love and Resolve » While training with Aqua in the secret forest, Kairi discovers how to use the pure light in her as a new kind of magic and gains another power...now she willl go after what she lost.
Kingdom Hearts, T, English, Adventure & Romance, chapters: 2, words: 11k+, favs: 9, follows: 7, updated: 4/25/2019 published: 3/24/2019, Sora, Kairi
10 Chuck Versus the After Wookie Delight Chuck goes to Sarah's hotel room after the mission to steal the diamond in an attempt to get to know her, and they quickly find themselves unable to deny the chemistry and sexual attraction that's been between them since they met a month ago, so they let it take over and the floodgates open leading to extremely passionate results - Sexually detailed interactions-
Chuck, M, English, Romance, words: 7k+, favs: 40, follows: 13, 2/21/2017
77 Chuck and Sarah » Chuck and Sarah are trying to resume life as a couple while coping with the fallout Quinn caused. They must balance espionage work of all kinds and a life-changing surprise that was set in motion prior to the events of the finale...Team B will face new threats as they try to obtain lasting peace and quiet. Rated T-with occasional M content.
Chuck, T, English, Romance & Adventure, chapters: 21, words: 185k+, favs: 92, follows: 96, updated: 9/7/2016 published: 8/20/2014, Chuck B., Sarah W.
All CategoryBlue Bloods (2)Chuck (4)Harry Potter (1)Kingdom Hearts (1) Sort: Updated Sort: Pub Date Sort: Title Sort: Words Sort: Reviews


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Did Ryan Reynolds Cry Watching Game of Thrones? You Bet He Did.
• At the premiere of Detective Pikachu, Reynolds shared his thoughts on last week's Game of Thrones.
• "There may have been some tears," he said. "I was weeping!"
• Reynolds actually got his first big break as a series regular on a TV show.
By Evan Romano
Mark SaglioccoGetty Images
Ryan Reynolds is known for being a slick, wisecracking tough guy—even when the person dishing those wisecracks out happens to be a Pokémon. But despite that persona, he's also not afraid to let everyone know that those witty, sardonic walls have to come down sometimes, and apparently Winterfell's walls crashing down caused a chain reaction.
In an interview at the debut of his new movie Detective Pikachu, Reynolds told Vanity Fair that the latest episode of Thrones, "The Long Night," left him with a range of emotions, the first of which was shock—shock at the moment when [SPOILER ALERT!] Arya Stark jumped from the barracks, switched hands with her dagger, and killed series villain The Night King, shattering him into a million pieces.
"I just went, 'Whoa!'" the Canadian movie star said. "It was one of the best moments of television history. It was epic and executed beautifully."
Following shock, though, was grief, and sadness, as Reynolds joined the rest of the Thrones fanbase in saying goodbye to two characters who had been around from the first episode: Theon Greyjoy and Jorah Mormont, both of whom were casualties of the Battle of Winterfell.
"There may have been some tears," Reynolds said. "I was weeping!"
Reynolds referred to himself in the interview as a Game of Thrones "addict," noting that that he, like everyone else, was anxiously waiting for this final season to arrive.
With only three episodes left of Thrones, one of the most-watched and—probably fair to say at this point—iconic shows in television history, it's fun to note that Reynolds himself actually had his first big break as a regular on a TV series. Surprising, right? What kind of risqué TV show could the star of Deadpool and Van Wilder have gotten his start in?
The answer probably isn't what you'd expect: between 1998 and 2001, Reynolds appeared in all 81 episodes of Two Guys, A Girl, and a Pizza Place, a mostly-forgotten sitcom that aired on ABC.
Thankfully, it seems like RR has figured things out since then: the sharp-tongued assassin/superhero and the talking electric yellow mouse are working out like clockwork.
Evan Romano Evan is an associate editor for Men's Health, with bylines in The New York Times, MTV News, Brooklyn Magazine, and VICE.
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While some seniors are content to retire, relax and enjoy life at a leisurely pace, there are many others determined to live life to its fullest. The feats accomplished by a select group of older citizens helped them gain entry into the Guinness Book of World Records and inspire both seniors and Rhode Island home caregivers. Read about five of these awe-inspiring seniors in the article below.
Fitness instructor and writer Charlotte Guttenberg from Melbourne, Florida, is a living work of art. She will be entered into the Guinness Book of World Records in 2017 for being the most tattooed female senior citizen. More than 91 percent of her body is covered in colorful ink.
Helmke is Guttenberg's significant other. In fact, the two met in a tattoo parlor. With more than 93 percent of his body covered in vibrant art, he too was entered in the Guinness Book of World Records at the same time as his ladylove.
Mr. Miyasaki spends his days training and staying in shape so that he may continue sprinting competitively. He was entered into the Guinness Book of World Records in 2015 for being the oldest competitive sprinter. Although he completed the 100-meter dash in 42.22 seconds, he was disappointed that he was not faster.
By the time San Antonio attorney was 69 years old, he was entered in the Guinness Book of World Records for the fourth time in 2013. He managed to run 239 marathons and more than 6,261 miles in a single year. He began the hobby in 1996. By 2008, Macon completed 105 marathons and his first world record. He ran 113 marathons in 2012 and 255 marathons in 2013.
A fear of heights never plagued Mrs. Long, who took up the sport of abseiling at the age of 85. In 2015, at the age of 101, she joined a group of like-minded adventurers and abseiled down the side of the 560-foot (170 meter) Spinnaker Tower in Portsmouth, UK. The feat was the 14th for Mrs. Long. She became the oldest person to abseil and was entered in the Guinness Book of World Records.
While not all seniors are physically able to do what these seniors have done, they can take away a very important lesson: you're never too old to make your mark on the world. Help your loved one make the most of his or her golden years with Home Care Assistance. Our premier Rhode Island elderly care encourages seniors to lead active healthy lives to promote both longevity and vitality. Call (401) 284-0979 today to learn more about our services and how they can be customized to help your loved one.


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My Printer (SparkCube XL) makes often a complete reset after ~1hour of printing.
I first thought it could be a Problem with the buffer (since I have this stopping issue while printing).
But I set it back to 64.
My Setup is RADDS 1.5 with RAD128 Drivers and raspberry pi 2 as Server.
Any idea what could cause this reboots?
There is a Watchdog reset. But I have no idea why.
You should enable logging with such problems and then see what exactly happens. Then you see the commands at that time and answer behaviour. You need a 4s pause without watchdog ping to get this, so what were you doing at that moment. Find it out and try to reproduce it.


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Last edited OCT 09/2005
I graduated from the Sheridan College Classical Animation Program 27 years ago. Since then I have worked on animated series and commercials in a variety of roles. At Hanna Barbera studios, Los Angeles, I was an animator on various animated television series such as Jana of the Jungle, Godzilla, Fred & Barney, Super friends, Casper, The Friendly Ghost, and Scooby-Doo.
Over the years I have worked in many Cell animation studios in Canada and abroad in Australia. In Sydney Australia, I freelanced for various studios ( mostly Film Graphics Pty Ltd.) as an Animator/Director on various television commercials. I won awards for 3 consecutive years. In 1984 I became a partner in RKA (Rasmussen & Kratovil Animation) and continued to direct and animate 2D commercials. Sometimes, as in the case of New Zealand Post, I was involved in the direction of the Live Action elements as well.
Upon returning to Toronto, I spent several years animating TV commercials for The Animation House Ltd. It was at this time that I first began experimenting with computer animation on the Amiga.
In 1996 I left the Animation House to pursue other career directions. I freelanced for several companies. For a while I was a storyboard artist for Arthur, an animated TV series produced by Cinar in Montreal. The series won the 1997-1998 EMMY AWARDS.
I was eager to get back to directing and becoming increasingly interested in working in CG animation, so when the opportunity to direct at Monster By Mistake arose, it was an opportunity I couldn't miss. "Monster by Mistake", the Series is a charming animated half hour CGI television series for children distributed by Buena Vista International and Cambium. It was Created by Mark Mayerson at Catapult. The series has been sold in over 16 countries from Canada to Singapore. I was impressed with the high quality of the animation in the Halloween Special pilot and knew directing a third of the episodes of the first season would be an exciting and challenging one. In the first two seasons, I directed the following titles: Fossel Remains, A Special Talent, Entertaining Orville, Back in Time, Live from Pickford, Thin Ice and Cops and Monsters. Fossel Remains was chosen by the producer to be the first to air in season one, as the production value was much stronger than the previous episodes completed.
Nelvana had a difficult production called Commited, based on a Michael Fry cartoon strip. After 9 months of not getting an episode approved to get shipped overseas, I was brought in to carry on with half of the shows. At that point the shows pulled out of their inertia with the creator and broadcasters, and they were actually getting made. Before I finished the last episode, Nelvana asked me to be a Co-Director on season 2 of Rescue Heroes. This was a challenge, because the clients had demanded a complete overhaul of the designs after the show was already in production. With a bit of juggling, we managed to pull it off. The next season I was asked to come back to Co-Direct season 3 of Rescue Heroes. Everything went pretty smoothly that year and I had the opportunity to direct the first episode to air close to September 11, with a storyline that paid tribute to all the Rescue Heroes of the world!
UPDATE: More history can be found at "What's New" page.


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Baluchabad-e Kahnaki (, also Romanized as Balūchābād-e Kahnakī; also known as Balūchābād) is a village in Eskelabad Rural District, Nukabad District, Khash County, Sistan and Baluchestan Province, Iran. At the 2006 census, its population was 26, in 7 families.

References

Populated places in Khash County