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The global crisis of displacement is intensifying
By Harold Lavender	 On Oct 26, 2016
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According to the United Nations there are more than 65 million forcibly displaced people in the world. While the majority are internally displaced within their nation, many millions have been forced to cross borders in search of safety.
Many factors have contributed to the swollen numbers.
Parts of the world are trapped in prolonged wars, including Iraq, Afghanistan, Yemen, Syria and fifteen countries in Africa, including Sudan, Central African Republic, Libya, Algeria, Mauritania, Morocco, Somalia, Burundi, Rwanda, Mali, and Nigeria. These conflicts have been fueled by imperialist interventions, conflicting regional powers, the rise of armed fundamentalist groups like ISIS, and repressive dictatorships.
Meanwhile global capitalist investments (including in ecologically destructive mining projects in which Canadian corporations play a leading role) have displaced people from their land. And small-scale agriculture is being undermined and peasants forced from the land. Poverty, scarcity of access to resources, ecological destruction and global warming (which threatens to make parts of the planet uninhabitable in the coming years) all contribute to a crisis that seems likely to grow.
State authorities like to make distinctions between a small minority of recognized deserving refugees and the vast majority of 'undesirable' migrants. But they don't take into account the many reasons why people are forced to move in order to survive.
Supporters of anti-immigration right-wing movement PEGIDA (Patriotic Europeans Against the Islamisation of the West) take part in in demonstration rally, in reaction to mass assaults on women on New Year's Eve, in Cologne, Germany, January 9, 2016. REUTERS/Wolfgang Rattay
No welcome
The overwhelming number of displaced persons are located in poor or relatively poor countries. Many live in large camps with inadequate resources, unsafe conditions, and little hope or opportunity. But some have sought to enter into the industrialized nations in Europe, the US, and Canada. To do so has become increasingly dangerous. There has been a steady rise in the number dying in the Mediterranean and crossing the desert from Mexico into the United States.
Europe has taken in a limited number (though a drop in the bucket worldwide), particularly Germany (which is motivated partly by labour shortages). However, efforts are being made to stop the influx of "undesirable" migrants.
Ideas include deporting people stranded in Europe back to Turkey, paying money (which some would call bribes) to Turkey to take stronger measures to block migrants from crossing into Europe, and paying repressive regimes in Africa to stop people from going to Europe. Meanwhile Europe will open up limited immigration for those with money, skills, and education to enter.
All is not well in Europe, the US and beyond
The globalized capitalist economy, including corporate-driven trade deals, has created wealth for some and ever deepening inequality for many. Industrial production has been shifted in search of cheaper labour. This has fueled a sense of insecurity, fear and smoldering resentment. Unfortunately, much of this has been directed by right-wing, nationalist, racist, anti-migrant and neo-fascist parties into fear and hatred of others. In the United States we see Donald Trump make naked appeals to racism and attempt to make public hatred acceptable.
Is Canada So Different?
Justin Trudeau is successfully cultivating an image of Canada that stands in stark contrast to the previous Harper government and the many awful policies in other countries. But how true is it? Yes, thousands of Syrian refugees have been admitted, but financial support is low and not enough to cover high housing costs. Meanwhile there has been no effort to admit people from countries in Africa facing equally desperate situations.
Canadian immigration is driven by the needs of capitalist labour. There is an emphasis on recruiting immigrants with money and entrepreneurial skills. At the same time, there is a growing pool of low-wage temporary foreign workers with very few rights. The Canadian Border Service Agency has been detaining increasing number of people without charges and stepping up deportations.
Poor and homeless people are being scapegoated, subjected to hate and criminalized. Migrants face similar violence. It is important not to fall into the trap of oppressed groups blaming each other. Instead, the material fight against racism today must take place at the level of immigration policy, while our justice movements fight on the ground to open borders around the world.
ArchivesInternational StrugglesIssue 6 Fall 2016-3
Resisting Policies, Changing Politics – Lessons from Oaxaca's Teacher Movement
from *prison industrial complex explodes*
Communities Against Criminalization responds to leaked Victoria Police Board letter
The Volcano Family
We Won't Go – September 2018
Part 6: Where politics really happens
Part 5: Being an offensive opposition


Thinking of a special gift to give to your beloved ones? A scuba diving discovery lesson is the best choice for the sports lovers.
The diving session will take place at the Movenpick Hotel and Resort Beirut. The lesson is for first timers and includes briefing about diving, equipment and a dive up to 8 meters for two hours. Our experienced instructors will make sure you will enjoy this experience in a safe learning environment. You will want to come back for more!!


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Indiewire's NYFF 2014 Critics Poll Results: 'Inherent Vice' Leads the Pack
Indiewire's NYFF 2014 Critics Poll Results: 'Inherent Vice' Leads the Pack
Steve Greene
Oct 14, 2014 9:53 am
@stevebruin
Paul Thomas Anderson's latest was one of the most anticipated titles to world premiere at the 2014 New York Film Festival and according to our Criticwire pool of critics, it delivered on the hype.
"Inherent Vice," the tale of private investigator Doc Sportello adapted from Thomas Pynchon's 2009 novel, led the way in four different areas of our NYFF critics poll, including Best Narrative Feature, Best Director and two different acting categories. As we often do at the end of major film festivals, we asked critics within our network to single out their favorites. This time, 28 of them selected their favorite films, performances, directors and screenplays.
READ MORE: Complete Results for the 2014 NYFF Critics Poll
Despite the acclaim for the respected auteur's latest, the biggest takeaway from the poll might be the film that "Inherent Vice" edged out for tops in the Best Narrative Feature tally: Abderrahmane Sissako's "Timbuktu," among other things a condemnation of radical jihadism, finished ahead of over a dozen other films tat also made their debuts at Cannes back in May. "Timbuktu" also had top-ten finishes in the Best Director and Best Screenplay categories.
Third overall was Olivier Assayas' "Clouds of Sils Maria," featuring Juliette Binoche in a story about an actress forced to face the consequences of her advancing career. As her assistant, Cannes standout Kristen Stewart claimed top Supporting Performance honors once again, narrowly outpacing Edward Norton's turn in "Birdman" and multiple-fest-favorite J.K. Simmons.
"CITIZENFOUR," Laura Poitras' thrilling, meticulous look at the unfolding Edward Snowden saga, took the top spot among documentaries. (Poitras was also the highest-finishing director among doc filmmakers.) "The Look of Silence," the spiritual sequel to Joshua Oppenheimer's "The Act of Killing," finished second in Best Documentary, followed by "Tales of the Grim Sleeper," Nick Broomfield's investigation into a decades-long case against a southern California serial killer, Russian hockey doc "Red Army" and Debra Granik's "Stray Dog," a simple-yet-powerful look at the life of a Vietnam veteran.
Aside from the Anderson/Phoenix combo, multiple notable directors and stars each landed high in their respective categories, including David Fincher and Rosamund Pike for "Gone Girl," Mike Leigh and Timothy Spall for "Mr. Turner," Alejandro González Iñárritu and Michael Keaton for "Birdman," and the brothers Dardenne and Marion Cotillard for "Two Days, One Night." In addition to Best Lead Performance, "Vice" also claimed the Best Ensemble prize, the largest distance between first and second place of any category.
Most of the top picks from this year's NYFF are films already picked up for distribution. A few of them are even in theaters now. One film poised to join the theatrical swing in the very near future is "Listen Up Philip," the high Best Screenplay finisher. A novel in original script form, Alex Ross Perry's tale of a writer, his girlfriend and his mentor was also a Sundance favorite and will open in select cities beginning this Friday.
For a complete list of critics poll results, including links to every critic's individual ballot, visit our survey homepage.
This Article is related to: Festivals and tagged Birdman, Citizenfour, Clouds of Sils Maria, Critics' Poll, Gone Girl, Inherent Vice, Listen Up Philip, Mr. Turner, New York Film Festival, Red Army, Stray Dog, Tales of the Grim Sleeper, The Look of Silence, Timbuktu, Two Days, One Night

redpajama_set_name: RedPajamaCommonCrawl


text:
Auster AOP.6
Owner/operator: 656 Squadron Royal Air Force (656 Sqn RAF)
Registration: VF646
C/n / msn: 2847
Location: Pengkalan Chepa, near Kota Bharu, Kelantan - Malaysia
Phase: Landing
Departure airport: Noble Field, Kuala Lumpur
Destination airport: RAF Kota Bharu (KBR/WMBC)
Written off (damaged beyond repair) 30/5/1951 when lost propellor and crashed in forced landing at	Pengkalan Chepa near Kota Bharu, Kelentan, Malaya at approximate coordinates 06°10′00″N 102°17′34″E
http://www.auster.ukf.net/p28.htm
http://austerhg.org/prod_list/pages.php?page=272
www.ukserials.com/results.php?serial=VF
https://en.wikipedia.org/wiki/Sultan_Ismail_Petra_Airport
17-May-2008 11:10 ASN archive Added
08-Mar-2013 09:43 Dr. John Smith Updated [Operator, Total fatalities, Total occupants, Other fatalities, Location, Country, Phase, Nature, Departure airport, Destination airport, Source, Damage, Narrative]
04-Apr-2013 19:38 Nepa Updated [Operator]


text:
Het jaar 359 v.Chr. is een jaartal volgens de christelijke jaartelling.

Gebeurtenissen

Griekenland
 Perdiccas III van Macedonië wordt gedood in een gevecht tegen de Illyriërs. Hij wordt opgevolgd door zijn zoon Amyntas IV van Macedonië.
De 23-jarige Philippus wordt regent over de minderjarige Amyntas IV. Hij hervormt het politieke bestuurssysteem.
Philippus laat zijn neef Amyntas IV afzetten en wordt zelf koning van Macedonië als Philippus II van Macedonië.
Philippus II van Macedonië sluit een vredesverdrag met Illyrië, de stad Amphipolis blijft in Atheense handen.
Philippus II moderniseert het Macedonische leger, de phalanx wordt met een langere lans, de sarissa uitgerust.

Geboren
 Philippus III van Macedonië, halfbroer van Alexander de Grote

Overleden
 Perdiccas III van Macedonië, broer van Philippus II

Jaar in de 4e eeuw v.Chr.

redpajama_set_name: RedPajamaWikipedia


can I decide another day?: Teh ZepZep... that was.
You had a picture of that dog on your desk the whole time you were here. I don't know many peole who loved there pets as much as you. I'm sorry. Way to be strong though.
I'm not sure why it says anonymous, cause I'm pretty sure I know who this is. Either way, I really appreciate your thoughts. Knowing that he's gone is definitely more difficult that being in GTMO/Bahrain and just missing him.


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Danmark deltog ved sommer-OL 1968 i Mexico City med 72 sportsudøvere i elleve sportsgrene. Danmark kom på toogtyvendepladsen med én guld-, fire sølv- og tre bronzemedaljer. Danmark havde især succes i cykelsport, hvor det blev til guldmedaljen samt tre sølvmedaljer.

Medaljer

Medaljevinderne

Følgende resultater blev opnået af de danske deltagere:

Atletik
6 danske deltagere.
 800 meter løb, herrerGerd Larsen nr. 6 i heat 3 i tiden 1:51,9.
 1500 meter løb, herrerTom Birger Hansen nr. 8 i heat 2 i tiden 4:01,4.
 Stangspring, herrerSteen Smidt-Jensen nr. 12 i kvalifikationen uden notering.
 Tikamp, herrerSteen Smidt-Jensen nr. 8 i finalen med 7648 points.
 Maraton, herrerGeorg Olsen nr. 34 i tiden 2t 42:24,6.
 800 meter løb, damerAnnelise Damm Olesen nr. 5 i heat 5 i tiden 2:09,0.
 Længdespring, damerNina Hansen nr. 25 i kvalifikationen uden notering.
 Femkamp, damerNina Hansen nr. 13 i finalen med 4738 points.

Boksning
2 danske deltagere.
 Weltervægt, herrer  Jørgen Hansen tabte i første kamp til Victor Zilberman fra Rumænien, da kampen blev stoppet i 3. omgang.
 Letmellemvægt, herrer Christian Larsen tabte i ottendedelsfinalen til David Jackson fra Uganda med dommerstemmerne 2-3.

Brydning
3 danske deltagere.
 Græsk-romersk fluevægt, herrerAlex Børger tabte i 3. runde.
Græsk-romersk bantamvægt, herrerJohnny Nielsen tabte i 2. runde.
Græsk-romersk letvægt, herrerKurt Madsen tabte i 3. runde.

Cykelsport
13 danske deltagere.
 1000 meter på tid, herrerNiels Fredborg nr. 2 i finalen og sølvmedalje i tiden 1:04,61.
 Sprint, herrerPeder Pedersen elimineret i 2. runde.Niels Fredborg elimineret i 3. runde.
 Tandem, herrerPer Sarto Jørgensen og Jørgen Jensen elimineret i 1. runde.
 4000 meter individuel forfølgelsesløb, herrerMogens Frey nr. 2 i finalen og sølvmedalje i tiden 4:42,43
 4000 meter hold forfølgelsesløb, herrerGunnar Asmussen, Reno Olsen, Per Lyngemark og Mogens Frey fik guldmedaljer i tiden 4:22,44 på trods af at de blev nr. 2 i finalen efter Vesttyskland, som blev diskvalificeret for at skubbe en medrytter.
 Linjeløb, herrerLeif Mortensen nr. 2 og sølvmedalje.Ole Højlund Pedersen nr. 26.Jørgen Emil Hansen nr. 29.Svend Erik Bjerg nr. 38.
 100 km holdløb, herrerJørgen Emil Hansen, Ole Højlund Pedersen, Leif Mortensen og Verner Blaudzun nr. 4 i tiden 2t12:41,41.

Gymnastik
3 danske deltagere.
 Individuel mangekamp, herrerHans Peter Nielsen nr. 63 med 107,35 points Arne Thomsen nr. 90 med 104,05 points.
 Individuel mangekamp, damerElse Trangbæk nr. 75 med 67,85 points.

Kano og kajak
5 danske deltagere.
 K-1 1000 meter herrerErik Hansen nr. 3 og bronzemedalje i tiden 4:04,39.
 K-2 1000 meter herrerHans Knudsen og Erik Hansen udgik af heat 3.
 K-4 1000 meter herrerHarry Sørensen, Hans Knudsen, Jørgen Andersen og Steen Lund Hansen nr. 9 i finalen i tiden 3:25,64.

Moderne femkamp
1 dansk deltager.
 Individuelt, herrerJørn Steffensen nr. 13 med 4545 points.

Roning
10 danske deltagere.
 Toer uden styrmand, herrerPeter Christiansen og Ib Ivan Larsen nr. 3 og bronzemedaljer i tiden 7:31,84.
 Singlesculler, herrerNiels Secher nr. 8 i tiden 7:43,47.
 Toer med styrmand, herrerJørn Krab, Harry Jørgensen og Preben Krab nr. 3 og bronzemedaljer i tiden 8:08,07.
 Firer uden styrmand, herrerGunner Nielsen, John Erik Jensen, Johnny Algreen Petersen og Mogens Pedersen nr. 10 i tiden 7:20,31.

Sejlsport
11 danske deltagere.
 5,5 meter klasseWilliam Berntsen, Erik Johansen og Christian Hansen nr. 13 med 101 points.
 DrageAage Birch, Paul Lindemark Jørgensen og Niels Markussen nr. 2 og sølvmedaljer med 26,4 points.
 Flying DutchmanHans Fogh, Niels Jensen og Poul Richard Høj Jensen nr. 16 med 108,7 points.
 StarPaul Elvstrøm og Poul Mik-Meyer nr. 4 med 50,4 points.
 FinnjolleHenning Wind nr. 18 med 125,0 points.

Skydning
6 danske deltagere.
 Liggende riffel skydningOle Hviid Jensen nr. 15 med 594 pointsPer Weichel nr. 42 med 589 points.
 Pistol, herrerJørgen Gabrielsen nr. 20 med 547 pointsNiels Dahl nr. 40 med 536 points.
 3 positioner riffel skydningOle Hviid Jensen nr. 22 med 1140 pointsPer Weichel nr. 40 med 1127 points.
 Skeetskydning, herrerErnst Pedersen nr. 10 med 191 pointsBenny Jensen nr. 33 med 186 points.

Svømmesport
3 danske deltagere.
 100 meter rygsvømning, herrerEjvind Pedersen nr. 16 i tiden 1:03,6.
 200 meter rygsvømning, herrerEjvind Pedersen nr. 10 i tiden 2:16,6.Lars Kraus Jensen nr. 23 i tiden 2:22,5.
 200 meter individuel medley, herrerLars Kraus Jensen nr. 18 i tiden 2:21,2.
 400 meter individuel medley, herrerLars Kraus Jensen nr. 19 i tiden 5:12,7.
 200 meter fri, damerKirsten Campbell nr. 21 i tiden 2:21,7.
 200 meter individuel medley, damerKirsten Campbell nr. 14 i tiden 2:39,4.
 400 meter individuel medley, damerKirsten Campbell nr. 23 i tiden 5:59,0.

Eksterne henvisninger

1968
Lande ved sommer-OL 1968


text:
Being the Hands and Feet of Jesus with First Responders, Families, and the Community of Surfside, Florida
LCC K-9 Ministry Teams and Hearts of Mercy & Compassion Bring Comfort and
a Healing Presence During Recovery Efforts
"The Lord is close to the brokenhearted and saves those who are crushed in spirit." Psalm 34:18
The LCC K-9 Comfort Dog Ministry and Hearts of Mercy & Compassion Ministry were honored and blessed to be in Surfside, Florida, serving this hurting community after the Champlain Towers South condominium collapse.
Your donations helped Lutheran Church Charities and our ministry teams be present during the recovery efforts for an unimaginable tragedy. Click each video to hear how your prayers and support continue to touch our ministry teams and those we serve!
Hearts of Mercy and Compassion
Bringing Compassion and Closure to
a Hurting Community
Bringing Mercy and Compassion to
a Grieving Community
God directed our deployed LCC K-9 Ministry team to be at the right place and the right time every step of the way. The nine LCC K-9 Comfort Dogs with their gentle hearts, loving eyes, and calming presence were there to serve the grieving friends and family, and the first responders working long and difficult hours to find each loved one lost in the collapse. The handlers were present to listen, love, and pray for each person they met during this difficult time.
Holy Cross Lutheran Church and Pastor Dennis Bartels of North Miami, Florida, have continued this mission by placing thirty-six additional Hearts of Mercy and Compassion markers as the names of those lost were recovered and identified. To date, there are ninety-seven Hearts of Mercy and Compassion markers placed along the Memorial Wall, including one marker with three names on it as requested by the family. The families, friends, and visitors are able to write messages and prayers on the markers as they continue to grieve those lost.
LCC K-9 Comfort Dogs Peace (Trinity – Orlando, Florida) and Lizzie (Trinity – Savannah, Georgia) and their ministry teams will make return visits to Surfside, Florida, as invited to give additional comfort, love, and presence to those in need, to the first responders, and all recovery staff.
LCC extends a heartfelt thank you to the following LCC K-9 Ministry teams who deployed to Surfside to share the love and hope of Jesus Christ with everyone they met:
Charity (Brookfield – Brookfield, Wisconsin)
Hope (Faith – Marietta, Georgia)
Jewel (Christ Our Savior – Loudon, Tennessee)
Lizzie (Trinity – Savannah, Georgia)
Mary (St. Paul's – Janesville, Wisconsin)
Peace (Trinity – Orlando, Florida)
Seth (Eternal Shepherd – Seneca, South Carolina)
Tobias (Lord of Glory – Grayslake, Illinois)
Zoara (Island Lutheran – Hilton Head Island, South Carolina)
LCC also extends a gracious thank you to Pastor Bartels and the members of Holy Cross Lutheran Church for inviting and hosting both the LCC K-9 Ministry and Hearts of Mercy & Compassion Ministry to help you continue to be present and serve the community.
We continue to pray for all the families and friends of those who lost a loved one in the collapse, for the community, and for the recovery team in Surfside.
LCC's K-9 Comfort Dog Ministry and Hearts of Mercy & Compassion Ministry never charge those we serve. Please prayerfully consider a donation to the LCC K-9 Travel and Hearts of Mercy & Compassion, Crosses for Losses Funds so that we may continue to show the Mercy, Compassion, Presence and Proclamation of Jesus Christ to those suffering and in need.
DONATE - LCC K-9 TRAVEL FUND
DONATE - HEARTS OF MERCY & COMPASSION
SPECIAL APPEAL: LCC K-9 Ministry Teams Will Deploy to Surfside, Florida, to Serve First Responders After Collapse of Condominium Tower
LCC K-9 Ministry Teams Will Deploy to Surfside, Florida, to Serve First Responders
After Collapse of Condominium Tower
Four People Confirmed Dead, 159 People Still Unaccounted For
"May your unfailing love be my comfort, according to your promise to your servant." Psalm 119:76
A 12-story oceanfront condominium tower partially collapsed in the early hours of Thursday, June 24 on Collins Avenue in the town of Surfside, Florida, spurring a massive search-and-rescue effort with dozens of rescue crews from across Miami-Dade and Broward counties. The partial collapse of the 12-story wing of Champlain Towers South resulted in four confirmed deaths and more than 159 persons still unaccounted for. Search and rescue crews continue to carry on the dire but delicate work of picking over and tunneling through tons of crumbled concrete and twisted steel in search of survivors.
The LCC K-9 Comfort Dogs have been invited in by Rev. Dr. Gregory Walton, LCMS District President for the Florida-Georgia District and Rev. Dennis Bartels Pastor of Holy Cross Lutheran Church in North Miami. Pastor Bartels has served this community for 35 years and is well connected to the community where we will be serving. Tim Hetzner, LCC President/CEO, and Bonnie Fear, LCC K-9 Crisis Response Coordinator, are working closely with Pastor Bartels to determine the appropriate time to have Boots and Paws on the ground.
The LCC K-9 Comfort Dogs will come in to serve first responders and their families that have worked around the clock doing search and rescue for the 159 people who are unaccounted for (at the time of this writing). First responders include: emergency medical technicians (EMTs), paramedics, firefighters, police officers, city, state, and federal personnel. They are all working tirelessly with the destruction of the Champlain Towers. In addition, LCC K9 Comfort Dogs will serve all in that area who have worked selflessly, as well as family members who have lost loved ones.
Our LCC K-9 Comfort Dog Teams will be driving to and staying in Miami. Travel and accommodations in the area will be expensive. LCC's K-9 Comfort Dog Ministry never charges those we serve as we bring the Mercy, Compassion, Presence and Proclamation of Jesus Christ to those suffering and in need.
Please prayerfully consider a donation to the LCC K-9 Travel Fund as we prepare to deploy to serve the first responders and this devastated community.
Please join LCC in keeping the families, first responders, and the community in your prayers as they move through these extremely trying times.
LCC Deployments in CA and FL Updates – Shooting – Fires – Hurricane Michael
Only in the arms of God is there a safe place!
"God is our safe place and our strength.
He is always our help when we are in trouble."
Lutheran Church Charities is currently on multiple Disaster and Crisis Response deployments in California (mass shooting and fires) and in Florida (Hurricane Michael). The California deployment for the shootings is now also serving all the families displaced from their homes because of the fires happening right now – and we are in the middle of it.
There is still widespread devastation in Panama City, Florida, and our Disaster Response LERT volunteers are on the ground this week to do chainsaw work, tarping roofs, and anything that needs to be done to help those who are still not in their homes from Hurricane Michael. In addition, the semi-truck is arriving today with food and other critical items donated to help the 6,000 individuals each week that Trinity is serving.
We PUT and KEEP boots and paws on the ground to be with people who are suffering! Please keep everyone in California and Florida in your prayers – as in both places we are serving people who have been traumatized.
California Deployment Update
In Thousand Oaks, California, our LCC K-9 Comfort Dog Ministry teams have been working with the victims of the shootings and others affected at Borderline Bar & Grill. They were in the middle of the fires taking place now and were working with individuals and families who had to evacuate their homes. All around where our Comfort Dog teams were working, they could see the fires burning. They have served hundreds of people at California Lutheran University, Pepperdine University, a reunification center for the victims families that now serves as a shelter for those evacuated due to the fires. We are in contact with Pastor Tim Barkett from Christ the King Lutheran Church in Newbury Park who has evacuated his home.
Here are just a few of the places where LCC K-9 Comfort Dogs Ruthie, Emma, Jacob and Hannah (LCC Staff), Cubby (Redeemer – Fort Collins, Colorado), Lois (First Good Shepherd – Las Vegas, Nevada), and Aaron (St. John's – Napa, California) and their teams have been serving in Thousand Oaks:
Borderline Bar & Grill: Saturday & Sunday vigils
California Lutheran University (Cal Lutheran): Thursday night vigil, daily at counseling center, Monday town hall meeting
Christ the King Lutheran Church: Friday & Sunday morning
La Quinta Hotel: evacuee guests
Red Cross Evacuation Center, Thousand Oaks
The LCC K-9 Ministry teams were invited to the Cal Lutheran town hall meeting on Monday morning. There were about 400 in attendance. Many staff, faculty, and students have lost homes. The Comfort Dogs were present to help those in attendance reduce their stress, share their worries, and pray with them. While there, they met President Chris Kimball (Cal Lutheran), the Ventura County Sheriff, and University Pastor Scott Maxwell-Doherty. They also attended a Veterans Day gathering at the Cal Lutheran veterans' center. It honored alumni Justin Meek who sacrificed his life to save others at Borderline.
LCC K-9 Ministry handler Bonnie Fear sharing how their presence made a difference
Red Cross Volunteer sharing how the Comfort Dogs helped families cope with the widespread devastation
At the same time, other LCC K-9 Comfort Dog Ministry teams are serving in the widely devastated communities in Butte County, California. After initially deploying to Thousand Oaks, Aaron Comfort Dog (St. John's – Napa, California) redeployed to Chico and joined Reuben Comfort Dog (First Lutheran – Yuba City, California) and teams waiting for their Comfort Dog from St. Andrews in Stockton and Light of the Valley in Elk Grove. They are comforting the thousands of victims of the Camp Fire and the first responders protecting life and property at locations such as:
Base Camp in Chico: first responders
Oroville Police & Fire
Neighborhood Community Church in Chico: worship & shelter site
Evacuation Shelter in Yuba City
The Camp Fire is in Northern California which completely and literally wiped off the map the town of Paradise. Nearly 40,000 displaced, most of whom lost their homes and everything. Untold numbers of people lost their lives or are unaccounted for.
Reports to date are stating that over 90 firefighters who have been risking their life to battle the horrendous flames have lost their own homes due to the current wild fires.
Donate - Thousand Oaks, CA Shooting & Fires - LCC K-9 Travel Fund
Florida Deployment Update
Kathy O'Day, LCC Director of Disaster Response, and thirty LERT Chainsaw team members arrived in Panama City, Florida on Saturday, November 10, to work out of Trinity Lutheran Church with Pastor Paul McComack and Pastor Ed Brashier, Southern District Disaster Coordinator. The team members are from Illinois and Indiana:
Cross Lutheran – Yorkville: Derek Kowalczyk
Good Shepherd – Elgin: David Vollrath
Lord of Life – LaFox: Larry Zagorski, Terry & Mary Kramer, Kevin Krage, Dave Smercina, Jeff Straughn
Prince of Peace – Palatine: Jim Beckley
St. John – Wheaton: Steve Chester, Marty Johnson, David Schesselman,
St. Peter – Schaumburg: Ken Kivarante, Tom Amundsen
Trinity – Lisle: Clay Arnold, Ed & Jan Boerman, Skip & Karen Sorensen, Mike Kostecki, Carl Witt
Trinity – Roanoke: Ron Wagner
Trinity – Roselle: Kristin Bilar, Bob Pautsch
Trinity – Tinley Park: Joel Powless
St. John's – Dillsboro: Steve Black
Almost every home and business has been affected in some way in Panama City. The destruction is widespread. Many families are living in damaged homes because of limited other housing options. The schools are planning to open this week with children now from several schools having to attend the ones not damaged too severely. The local hospital is not able to reopen for another three months. Only one grocery store is open in town and the checkout lines are always long. Everyone is managing the best they can in a difficult and trying situation.
Trinity Lutheran is helping their community by providing emotional, spiritual, and physical support. They are distributing food and supplies to thousands of affected residents each week with many willing volunteers. They are also housing the many teams who are coming in from all over the country to assist in recovery.
Our LERT team has already tarped several roofs after removing trees from them and doing chainsaw work and debris removal. We are privileged to show the mercy, compassion, presence and proclamation of Jesus Christ to those suffering and in need.
On Sunday, November 11, our team tarped several roofs in anticipation of heavy rains and high winds this week. We tarped the roof of Ms. Simmons who told us about riding out the storm in her home. She shared, "It wasn't supposed to be as bad as it was until all of sudden it was! The wind was the loudest I have ever heard, made my ears pop, and I could hear trees falling and windows breaking. It lasted 2 ½ hours, which I spent fearfully sheltered in my bathroom, praying for the winds to cease, storm to pass, and for all to survive. When it was over, I had a tree on my roof which also blocked my driveway as well as a couple trees down in my backyard. Several of my neighbors had their homes completely destroyed. I could not believe the destruction and still cannot fathom how this community will ever really recover."
LCC K-9 Comfort Dogs Sasha (Island Lutheran – Hilton Head Island, South Carolina), Luke (Christ the Shepherd – Alpharetta, Georgia), Hope (Faith – Marietta, Georgia), and Peace (Trinity – Orlando, Florida) arrived in Panama City over the weekend to bring comfort to those impacted, first responders, and volunteers. They also greet individuals who come to Trinity's distribution center for assistance. On Veteran's Day, Kare 9 Sasha and Hope, along with their veteran handlers, were invited by Pastor Paul McComack of Trinity to visit the State Veterans Home to thank residents for their service to our country as well as the staff that cares for them.
On Tuesday, November 13, Kathy O'Day and Sean McAdams, LCC Media Specialist, were invited to meet with Pastor Dave Gieseking from Living Water Lutheran Church in Mexico Beach, Florida. Hurricane Michael, with its 155 mph winds and 15' storm surge, totally wiped his church and home away along with coastal towns. Pastor held worship service on the beach this past Sunday morning to offer the hope of Christ in the midst of chaos. Living Water was known as the "community church" as its doors were always open and they served the community needs with its presence and willing hearts and hands. Help will be needed in this community for many years to come.
CLICK HERE to view to Pastor Dave as he shows the devastation and shares his story
Donate - Hurricane Michael Disaster Relief Fund
Donate - LCC Disaster Response Fund
With your help, LCC is blessed to provide the physical help and a comforting presence needed to help individuals, families, first responders, and volunteers in all of these communities who are shocked, devastated, and feeling hopeless and helpless. Please continue to support us with fervent prayer and if you are moved, continue to help us with expenses.
LCC K-9 Comfort Dogs and Handlers Bring a Healing Presence to the Parkland Community
Together, We are the Hands and Feet of Jesus to a Suffering Community
Within hours of the mass shooting at Marjory Stoneman Douglas High School in Parkland, Florida, on February 14, LCC received an invitation from Rev. Stephen Carretto of St. Paul Evangelical Lutheran Church of Boca Raton, Florida to bring the LCC K-9 Comfort Dogs to be with the students and faculty of the school, and the surrounding communities. By noon on Thursday, February 15, the first LCC K-9 Ministry team arrived; LCC K-9 Comfort Dog Jacob (LCC Staff) with his handlers, Sharon and Mike Flaherty. The team immediately went to work with Jacob Comfort Dog by attending a vigil held in Parkland, Florida, where many officials and clergy spoke, as well as alumni Anthony Rizzo of the Chicago Cubs. The Parkland community is a closely connected, beautiful community located north of Ft. Lauderdale, Florida.
By day's end on Thursday, 6 of the 19 LCC K-9 Comfort Dog teams were on-site by the memorial that was building at Pine Trails Park which is less than a mile from the high school. Other K-9 teams continued to arrive through Sunday, including law enforcement handlers from the LCC K-9 Police Ministry. The park is a place to enjoy tennis, soccer, yoga, a playground, and has a recreation center and an amphitheater for activities. Since that tragic day, the recreation center is now a counseling and service center for victims of the shooting. The amphitheater and grassy field in front of it has become a solemn place to mourn, grieve, and pray.
Each day at Pine Trails Park, the number of people stopping by increased, and the students would return to visit the crosses and stars that marked the memory of their friends and family members. The LCC K-9 Comfort Dogs and their handlers did what they were trained to do – be present, listen, and pray. There is no comparison amongst tragedies. Nothing is the same and everyone has their own way of dealing with grief and loss. The LCC K-9 Comfort Dog Ministry teams worked tirelessly in their mission to bring the mercy, compassion, presence, and proclamation of Jesus Christ to those who are suffering and in need. Students would tearfully share their stories of their friends and where they were that day. Parents often accompanied their children to the park to be close to them.
Within days of being in Parkland, the LCC K-9 Comfort Dog Ministry teams received an invitation to work with the counselors of Broward County Schools. The Broward County School District is the sixth largest school district in the United States, with over 300 schools and approximately 300,000 students. The district had just finished their recovery from Hurricane Irma and had also assimilated thousands of children from Puerto Rico into the schools as a result of Hurricane Maria. It was an amazing accomplishment. The shooting at Marjory Stoneman Douglas High School would present another challenge that no school district would ever want to face.
During the first week on-site, along with being at the park, the LCC K-9 Ministry teams were assigned to visit over 20 elementary and middle schools in the surrounding communities to be with children who were afraid to come to or be in school. The teams visited the children and then worked with counselors to help specific children who were still having difficulty understanding what happened. The teams also visited schools where family members had lost loved ones and a school where a first grader had died in a fire. The teachers and staff at each of the schools are doing their very best to help the children feel safe and loved.
Teachers from the high school were brought together the Friday immediately following the shooting. After that, they had met mostly at funerals and at Pine Trails Park. Last Friday, the teachers were welcomed into the school to be with each other and to start planning their return. The LCC K-9 Comfort Dog teams were invited to be there to support the faculty, staff, and first responders. It was a reassuring moment and a positive break as they stood, sat, and laid with the dogs.
The second deployment is under way this week, with 12 LCC K-9 Ministry teams that will serve Marjory Stoneman Douglas High School when the students return on Wednesday, February 28.
The LCC K-9 Ministry thanks you for your continued prayers and support that helps us bring the mercy, compassion, presence and proclamation of Jesus Christ to the Parkland, Florida community. If you are so moved, please support us through donations to the K-9 Travel Expense Fund so that we can continue to serve this hurting community.
Donate - LLC K-9 Comfort Dog Travel Expenses - Parkland, Florida
Emergency Appeal: LCC K-9 Comfort Dogs Deploy to Marjory Stoneman Douglas High School - Parkland, Florida in Response to Mass Shooting
On Wednesday, February 14 - Valentine's Day - another horrific mass shooting has occurred. As the school day was coming to an end at Marjory Stoneman Douglas High School in Parkland, Florida, gunshots were heard resulting in approximately seventeen people killed, with many others either physically wounded or emotionally devastated. Since the start of 2018, in just seven weeks, there have already been eighteen shootings in U.S. schools, and many have resulted in injury or death. With this increase in frequency, communities are living with fear and anxiety wondering when the next one will occur.
The LCC K-9 Comfort Dogs have been invited by Rev. Stephen Carretto of St. Paul Evangelical Lutheran Church of Boca Raton, Florida, to bring comfort and compassion to students and their families, faculty, staff and first responders.
LCC never goes where we are not invited and LCC K-9 Comfort Dogs NEVER charge those we serve. We pick up all of our travel, hotel, and meal costs. We also always put Boots and Paws on the ground within 24 hours (often less) from the time we get the invite.
Please help LCC as we bring the Mercy, Compassion, Presence and Proclamation of Jesus Christ to those who are suffering and in need. We know that comfort is needed to help this devastated community and the first responders who serve them. Please support us by prayer and if you are moved, to help with travel expenses.
Donate - LCC K-9 Travel Expenses


A serious issue, from both a risk and cost perspective, comes from the thick, sludgy foam produced in AD. This is a natural by-product of the biological reaction that converts waste to biogas, but its behaviour can be unpredictable and difficult to manage. In fact, foaming is a persistent, complicated issue for many biogas producers.
As previously stated, foaming is a normal part of the microbial reaction that produces biogas. However, research has shown that the problems caused by excess foam can actually reduce overall gas production by up to 40%. This level of productivity loss can be seriously detrimental to the profitability of an AD plant – and that doesn't even consider the additional risks that can arise from foam in the process.


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Flow-through Tax Status as a Property Right? The Case of Schroeder Brothers Farms
[author: Nathan Gusdorf]
A recent case from the Western District of Wisconsin, In re Schroeder Brothers Farms of Camp Douglas LLP, may raise a new issue for the bankruptcy treatment of tax attributes in flow-through entities.[1] The court in Schroeder Brothers invoked the absolute priority rule to prevent a debtor partnership from electing to be treated as a corporation for tax purposes. It found that the election would impermissibly benefit the owners at the expense of the creditors. The case arose amid a divided body of appellate case law addressing whether an entity's tax status is a property interest of the bankruptcy estate. By raising the absolute priority rule, the Schroeder Brothers court introduced a novel approach that could affect future decisions on the bankruptcy treatment of tax attributes.
Schroeder Brothers Farms of Camp Douglas LLP (the Debtor), a family farm, filed a Chapter 11 petition in November 2016. The court confirmed its bankruptcy plan in June 2018, and by August 2018 the Debtor was struggling to make the payments due under the plan. The Creditors Committee moved to appoint a liquidating trustee. The Committee was concerned that the Debtor had sold none of its assets, leaving it without funds to make payments under the plan.
The Debtor opposed appointment of a liquidating trustee on the ground that asset values had plunged to the point where a liquidation in chapter 11 would produce proceeds insufficient to pay administrative expenses and taxes payable on capital gains. The Committee replied that the Debtor was a partnership and thus the farmers, as partners, were responsible for the taxes (because a partnership's income is taxed to the partners).
The Debtor responded that it would elect to be treated as a corporation for income tax purposes and convert the case to chapter 12, which treats tax claims against family farms as unsecured claims. This would have shifted the tax burden of any income from the asset sales from the Debtor's partners to the Debtor itself.
The bankruptcy court prohibited the Debtor from making the tax election. Citing the absolute priority rule in the Bankruptcy Code, the court concluded that the effect of such a tax election would be to give a benefit to the partners at the expense of the creditors. The partners would reduce their own tax liability, and the creditors would be left with less value overall.
The Schroeder Brothers decision cites no cases dealing with the bankruptcy treatment of entity tax attributes, but there is divided jurisprudence going back to 1996 on a nearly identical issue. In 1996, the Bankruptcy Court for the Eastern District of Tennessee ruled in favor of a bankruptcy trustee who sought to avoid a pre-petition termination of the debtor's S corporation status, thereby preventing the debtor from ending its flow-through tax treatment (Trans-Lines West).[2] The debtor S corporation had revoked its S election about a month prior to filing its Chapter 11 petition. An S corporation is also a flow-through entity for tax purposes, and the effect of the termination would have been similar to that of the Debtor's corporate election in Schroeder Brothers. The bankruptcy trustee invoked his powers under Section 548 of the Bankruptcy Code to avoid transfers for the two years prior to the filing of the bankruptcy petition, arguing that termination of the S election was a fraudulent transfer. The court ultimately found in favor of the bankruptcy trustee, subject to certain factual findings at trial.
The central issue in Trans-Lines West, on which all of the related cases also turn, is whether an S election is an interest of the debtor in property. In order to find that the termination of the S election was a fraudulent transfer, the S corporation status itself had to be property. The court reasoned that an S corporation, under the Internal Revenue Code, has the guaranteed, indefinite right to use its S corporation status until the election is terminated. In the court's view, this was good enough to make it a property interest. The court drew on prior case law from the Eighth Circuit that treated a debtor's net operating losses (NOLs) as property of the bankruptcy estate, concluding that there was no consequential difference between the estate's NOLs and its S corporation status.[3]
Since Trans-Lines West, three circuit courts have ruled on the same issue — whether the decision to terminate an S election can be avoided by a bankruptcy trustee. As in Trans-Lines West, the analysis turns on whether the election is treated as an interest of the debtor in property. The Eighth and Ninth Circuits have come down on the side of the creditors, finding that S corporation status is a property interest. Both circuits echoed the reasoning of the court in Trans-Lines West. In In re Bakersfield Westar (B.A.P. 9th Cir. 1998), the corporate debtor's shareholders had revoked the entity's S election 13 days prior to its filing for bankruptcy.[4] The bankruptcy trustee initiated a proceeding to avoid the revocation as a fraudulent transfer under Sections 544 and 548 of the Bankruptcy Code, arguing that the election had been revoked to shift the capital gains tax burden from the sale of the debtor's assets. The IRS opposed the trustee, taking the position that the Treasury regulations provide the sole means by which an S election can be rescinded. The court rejected the IRS's view and, citing Trans-Lines West, reasoned that because the S corporation has the right to use and enjoy its S corporation status until it terminates such status, the status is property of the corporation. In In re Funaro (B.A.P. 8th Cir. 2001), the Eighth Circuit also concluded that an S election is property of the bankruptcy estate, citing the reasoning of the Ninth Circuit in Bakersfield Westar.[5]
The split in the circuit courts' treatment of this issue arose in 2013, when the Third Circuit came out the other way in In re Majestic Star Casino, LLC (3d Cir. 2013).[6] Majestic Star involved a somewhat more complex set of factual issues. The debtor, MSC II, was a qualified S corporation subsidiary (a QSub) of a parent S corporation, Barden Development, Inc. (BDI), itself wholly owned by Don Barden. A QSub, like an S corporation, is a flow-through entity for federal income tax purposes. MSC II filed a petition under Chapter 11 of the Bankruptcy Code, after which BDI terminated its S election. This automatically terminated the QSub status of MSC II, as only an S corporation is permitted to have a qualified S corporation subsidiary. Debtor MSC II would now be taxed as a C corporation, and any gains on asset sales would be taxed at the entity level rather than passed through to the original owner, Don Barden. The creditors filed an adversary complaint, arguing that the sequence of events terminating the debtor's S election was an unlawful post-petition transfer.
Departing from its sister circuits, the court in Majestic Star found that an S election (and thus a QSub election) is not property. The court specifically rejected the analogy to a debtor's NOLs, which it viewed as far less contingent than an S election, better defined and determined by the debtor's operations prior to bankruptcy. By contrast, the court observed, the shareholders of an S corporation can terminate its pass-through status at will, its value is contingent on the amount and timing of future earnings, and its S election (unlike its NOLs) will generally terminate upon sale. More interestingly, the court rejected the main argument of Trans-Lines West, as echoed by the Eighth and Ninth circuits. Whereas those courts had embraced the view that the Internal Revenue Code guarantees and protects an S corporation's right to use and enjoy that status at will, the court in Majestic Star observed that the shareholders of an S corporation may terminate the election at will and that any individual shareholder could terminate the election simply by selling his or her interest to an ineligible shareholder (such as a corporation or a nonresident alien). In the eyes of the Third Circuit, this indicated that the S corporation status is not truly guaranteed and protected and does not rise to the level of a property right. Furthermore, the court rejected the argument that S corporation status is property simply because it has value to the debtor's estate, concluding that just because a statutory right has some value does not necessarily mean it is property.
A few district courts have looked at this issue, each following one side or the other of the circuit split. A 2017 case from the Eastern District of Virginia, In re Health Diagnostic Lab., Inc. v. Arrowsmith, follows Majestic Star, while adding new analysis that bears repeating here.[7] Drawing on traditional Fourth Circuit property jurisprudence and the familiar "bundle of sticks" metaphor, the court concluded that S corporation status lacks most of the characteristics of a property right — shareholders possess the "right to use" S corporation status but lack the "right to control" it, as it exists only until termination; the tax classification has value, but its value is to the shareholders rather than to the corporation itself; there is no "right to exclude" because any corporation can make or terminate the election, as it is just a statutory right (unlike, in the court's view, a net operating loss); and finally, there is no "right to transfer" because an S election is not transferrable. In contrast, Walterman Implement v. Walterman, 2006 Bankr. LEXIS 921 (Bankr. N.D. Iowa 2006) followed the Eighth and Ninth circuits in finding that S corporation status is property of the bankruptcy estate.
Why This Case Is Interesting
Schroeder Brothers departs markedly from this body of case law in ignoring entirely the issue of whether entity tax status is property. The absence of citations to the existing case law on this issue and the simplicity of the holding suggest that the court simply looked at the equities and drew what it took to be the obvious conclusion. The court cites the absolute priority rule of the Bankruptcy Code as authority for prohibiting the election, but the analysis focuses almost entirely on the economic effects of the election.
Smaller factual differences may have also motivated the holding in Schroeder Brothers. It appears to be the only case to date in which a partnership's tax status is at issue, with the debtors seeking to elect a change in tax treatment. While the entity tax status of a partnership is elective under the check-the-box rules, a partnership defaults to flow-through treatment. This contrasts with S corporation status, which requires an affirmative election and thus might be more readily seen as a property right. In principle, the outcome should not depend on whether an S corporation or a partnership is the debtor or on when in the process the election is made, but these factors may color a court's perception of the issue.
The court's reliance on the absolute priority rule results from a difference in procedural posture. In the cases discussed above, entity tax elections were made (or terminated) before the bankruptcy plans were approved. Those courts had to determine whether a trustee had the power to void the elections, which required finding that the entity's tax status was property and so within the scope of the trustee's power. Here, by contrast, the court had to decide whether to permit the tax election, so the issue of whether the entity's tax status was property obviously did not arise.
Nonetheless, the same issue should arise here as a doctrinal matter. If the absolute priority rule would apply to prohibit a tax election, even if the elective status is not property, strange consequences would result. In the Third Circuit, where S corporation status is not property under Majestic Star, debtors would be able to make an entity election before approval of the plan, as they would be protected from the actions of the bankruptcy trustee, but not after approval of the plan, due to the absolute priority rule. However, if an elective tax status is a statutory right retained by the owners of the debtor entity and not part of the bankruptcy estate, then one would expect it to be subject either to the whole bankruptcy process or to no part of the process.
The factual circumstances here are unusual, in that a debtor seeking to change its entity tax status will typically do so before filing a bankruptcy petition. Still, the case raises an issue of continuing significance about the intersection of the bankruptcy process and entity classification for tax purposes.
[1] 2019 Bankr. LEXIS 1705 (W.D. Wisc. May 30, 2019).
[2] Trans-Lines West, Inc. v. Lines, 203 B.R. 653 (Bankr. E.D. Tenn. 1996).
[3] Gibson v. United States (In re Russell), 927 F.2d 413 (8th Cir. 1991) (holding that a debtor's election to carry forward NOLs is a transfer under Section 548 of the Bankruptcy Code).
[4] Parker v. Saunders (In re Bakersfield Westar, Inc.), 226 B.R. 227 (B.A.P. 9th Cir. 1998).
[5] Halverson v. Funaro (In re Funaro), 263 B.R. 892 (B.A.P. 8th Cir. 2001).
[6] Majestic Star Casino, LLC v. Barden Dev., Inc. (In re Majestic Star Casino, LLC), 716 F.3d 736 (3d Cir. 2013).
[7] In re Health Diagnostics Lab., Inc. v. Arrowsmith, 587 B.R. 552 (Bankr. E.D. Va. 2017).
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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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Absolute Priority Rule
Adversary Proceedings
Fraudulent Transfers
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