← Another false alarm for Rangers fans?
On 1 April, Rangers' Chairman, Alastair Johnston, presented his club's Interim Results for the six month period ending 31 December 2011. A bit of a fuss followed his revelation that Rangers had taken a charge of £2.8m for a tax bill relating to a Discounted Options Scheme used to compensate players between 1999-2003. This is a second, and entirely separate, tax case from the much larger one related to Rangers' use of Employee Benefits Trusts (EBTs). This smaller bill has been seized by the creative PR staff spinning the on-going "takeover" saga involving Craig Whyte as a snag holding up a deal to sell the club. However, it was Johnston's claims that this bill "came out of left field" that struck me as strange. So I did some digging.
If Johnston is claiming that no one at Rangers FC knew about this bill, he is either ignorant of the facts or is deliberately misleading his shareholders. It is possible that Johnston and other board members did not know about this bill, but my research reveals that staff at Rangers FC have been aware of this issue for at least two years. Contrary to speculation, this issue was not discovered during Craig Whyte's (or anyone else's) due diligence. Back-office staff at Rangers have been corresponding with HMRC on the matter for all of this time, and cannot claim that this was any kind of surprise. After many months of discussion and correspondence, HMRC finally sent an assessment in recent weeks.
If Alastair Johnston's claims of executive surprise are true, it is indicative of an organizational and leadership vacuum at the club. Certainly, Martin Bain, as Chief Executive charged with day-to-day management of the business, should have been fully aware of this issue. If a "shoot-the-messenger" culture exists that lead accounting staff at Rangers to hide potentially bad news from the Chief Executive, the club is in worse shape than anyone thought. A picture seems to be emerging of a dysfunctional organization that rarely misses an opportunity to do the wrong thing.
This would all appear to be a hangover from the reign of Sir David Murray. It is a familiar issue for companies where an overbearing ego casts a long shadow. Organizational design, delegation of authority, and a common understanding of business ethics are sacrificed to feed Mammon. In such companies, strong middle managers do not develop or they are passed-over for more the more compliant. When the cult of personality fades or is extracted, there is no corporate culture to fall back upon. Either Rangers has become such a troubled company, or Alastair Johnston is mistaken when he claims that no one knew that this issue was brewing. If Martin Bain knew but did not inform the board of developing risks, it would reveal the extent to which Rangers have become distracted by internal feuding and ownership issues.
The obvious next question: Are there any more tax issues?
I have been told of a few issues bubbling under. It should not surprise us that more issues exist. Once you 'cross the Rubicon' and embark upon what is, at best, a high risk taxation strategy, your door will be open to every snake-oil selling law firm with a plan. Other schemes in which it has been claimed that Rangers have participated over the last decade include one to award share warrants in cash-rich offshore companies to staff and to make use of film partnerships. (Coincidentally, this last scheme was apparently used to compensate a former Rangers manager who bears a startling resemblance to the actor David Caruso).
Whether investigations into these other issues ever result in additional tax assessments remains to be seen. Nevertheless, it is clear that when a revitalised Celtic started to apply pressure on Rangers in the late 1990s, Sir David Murray directed the club to chart a course which now imperils its very existence.
I cannot comment on how HMRC will play the final end game to extract money from Rangers, but from what I know, they are simply focused on getting a result.
We can discount the idea that "fellow travellers" will intervene on Rangers' behalf. That train left the station a few years ago.
Go to Page 10 of the report.
I should probably update the other page. A minor glitch, but the story remains unaltered: yesterday's PR about "deal done" was spin to distract from a second year of disasterous results.
This year is the least of it. To unwind 10 years of cheating that peaked about 4-5 years ago would be very difficult. The SFA will certainly not want to do any excavation work on these lines, but every fan will know that Rangers have had a tainted decade.
Don't read too much into the audit aspects.
Firstly, the MIH accounts are to 30 June 2010. They will likely have been completed shortly thereafter and its is simply MIH which has delayed their release. The auditor's signature is from 17 Dec 2010. So much of what has been released since then, GT can claim to not have known.
The auditors have the defence of saying "based on the information available to us". If RFC have found a couple of paid "experts" who have written reports saying that they do not expect any bill to be paid, then Grant Thornton can lean on these as a defence. (They may have their own tax experts, but they are not obliged to use them in the audit). Any "expert" will do.
Grant Thornton also audit both MIH and RFC. That RFC cannot afford a provision for the large case, means that it is a matter of immediate life or death that Rangers do not recognise the risk. It will be a brave auditor who will cry foul in such a situation. However, the next set of Rangers accounts (or even the ones submitted to the SFA last week) if GT has not insisted on quantification or the risk and a going-concern warning, they are taking their careers and the company credibility in their hands.
Football clubs lose money, but one football club in Glasgow has an option on a lot of land.
buy said football club and gain access to the option on the land. Things are never that simple?
You'd need someone absolutely desperate to get rid of the football club wouldn't you?
Let's cut through the semantics of terms that few really understand.
Rangers are accused of having knowingly broken UK tax laws in their use of the EBTs. They have already received a penalty assessment of 75% of the core bill. Such an amount is an indication of where on the scale of deception HMRC place Rangers FC.
No criminal proceedings have started, nor are they likely to ever start (unless someone commits perjury). However, that was at HMRC's discretion. Criminal charges could have been filed against Rangers and some of its representatives who administered the EBT.
MIH are indeed a target of the investigation. It is harder to pin them down because the main beneficiary of MIH's use of the same EBT used by Rangers was Murray himself. He would not have needed to have any written contract for most of his own withdrawals, so it becomes harder to prove that the loans were not loans. Murray's withdrawals from the EBT may eventually be ruled as being legal.
That is why Rangers are the main target for this.
My understanding is that no other football club in the UK participated in the scheme to the extent or duration of Rangers. That is why they have been the primary target for setting the case law. It is simply easier to prove what they have done because there is a lot more evidence.
Maybe i'm reading to much into what is being said, but could it be a possibility that Whyte is buying the assets of Rankers as one company and the football club by another company with them leasing Ipox from the first company.
Therefore when the taxman cometh it is a much easier sitation to go into and back out of administration in one season, meaning a 10 point deduction and the resultant place in the league for that year.
Possibly they could do it this year if results start to go against them.
Just something in the way it was released the other day that a deal had been done for Ipox, Murray park and the assets??
When Celtic lost the league in 2009 after outplaying Rangers in the LC final with McGeady behind McDonald, I could never understand why GS changed that formation in the run in. Then when we lost, and annoyed at the media making up the story that GS was disliked because he was not seen as Celtic minded (naw it was his brand of football was unexciting) I made up my own wee story. that went like this.
A big ship goes down and 12 survivors are left in a lifeboat with 12 oars. Safety is withing rowing distance but only if there are enough providing the energy to row, One rower is fully fit and healthy,one other is half fit and the other 10 are barely alive. There is enough supplies to reach safety if everyone is kept at or above their existing health level, however the fit guy has to give up a good bit of his share of supplies to keep the others in that contributing state. And so he does.
Is your scenario posible? Why not? But even the CL money would fall into the HMRC black hole, althougth it will mean it will take less time to escape its financial gravity, so planning on admin makes sense, but putting it off as a formality has a host of attractions. SB sales, UEFA licencing, not having points deducted this season and so risking the CL money.
For me its all about delay and obsfuscation using the media smoke machine. All those journalist jobs depending on Scottish footbal!
Who better to blow smoke?.
It is the current licencing round that needs to be tranparent in spite of the confidentiality clauses written into the rules.
The last shreds of the integrity of our game depends on questions being asked of the SFA and answered by them. It is the integrity of Scottish Football that is on the line here, not Rangers dignity.
I asked this earlier in the thread, rtc, I think maybe it slipped under your radar, so I'll ask it again.
You are stating that rangers actually had a tax bill of £1.87m with £0.9m of interest, yet there is no mention anywhere of a fine for what must have been waaaaay overdue disclosure to the authorities and payment of said bill. Is this normal?
If the contention is that Rangers (as a body corporate) can be charged with tax evasion can someone tell me what the charge would be. As far as I am aware any tax evasion charge in the UK is "Knowingly concerned in the fraudulent evasion …". Only people can be knowingly concerned and as such only people can be charged with evasion. I mean "fraud" and "evasion" in the legal senses of the word, as opposed to the normal English meaning of evasion, which people normally take to be synonymous with avoidance.
Putting it another way, in order for something to be fraudulent, there must be an intention to deceive and an intention to benefit from that deception, there doesn't have to be a benefit, just the intention of getting one. Hence Fraudulent Evasion … lying in order to benefir from not paying the right amount.
I'm sorry, but the semantics are important. I don't beleives that Rangers' will be the subject of fraudulent evasion charges because I think it's a non-sequitur. That does not mean that those working for the business won't be, but I have not seen anything to suggest they will. However, that may well come after the Tribunal, which is looking into the alleged avoidance scheme. It may very well be that once that is finalised HMRC may then wish to look in more detail at those who operated it and consider criminal charges against them.
I don't know of any other way to reach you RTC, but I submitted a comment at 10.02 this morning (before Torquemada's) but it still hasn't passed moderation. If there's something wrong with it, please let me know.
Fines are a measure of how deceptive and uncooperative a company has been on an issue. If you took advice (i.e. bought a package) from a law firm, followed that advice, and then ended up with a bill from HMRC, so long as you are open in your dealings with them, you will not get a penalty. The interest itself is deemed penalty enough. So Rangers' behaviour may have been very different on this case than with the EBT. I can say with certainty that it was different staff who were dealing with HMRC on the EBT and on the Discounted Options Scheme.
How common were EBTs back in the period rangers are being investigated for? Is there any chance that other Scottish football clubs have skeletons in their closet, or were rangers uniquely feckless? Will the fallout from this case spread like a plague bacillus across the top flight of the game? I certainly know a few folk in my place of work who have made use of EBTs but I understand they were careful to not leave a paper trail..
Secondly, where are the executives in charge of the HMRC case located? Are they located in Scotland (East Kilbride or wherever), or are they located down south in London? The people that made the decision to "pull the trigger" and go after rangers. I don't suppose there is any chance they are located in Manchester – that would be too funny.
Apologies to those whose comments were stuck in moderation for a while.
EBTs were not common at all for football clubs when Rangers started. They were not unusual for a small group of finance types and business owners, and as mentioned in previous posts, the courts have upheld the use of EBTs in certain narrow uses.
I will discuss the implications for other clubs in a couple of weeks time, but it will not spread too far.
I am not going to discuss the location or give clues to the identity of those who have carried out the investigation other than to say that it was done by people with no sectarian or footballing agenda. They could not have given a monkey's (or should that be a gorilla's?) f*ck about Rangers or Celtic.
Murray Park is 100% owned by Rangers FC.
I am planning on an analysis of how much Murray has put into Rangers and how much he has withdrawn. Should be up within a week.
Now that you say that I noticed the other day that there were two companies set up at the tail end of last year Glasgow Rangers (Holdings) and Glasgow Rangers (Business).
They could be totally unrelated to all of this though.
Any evidence to support this? Not seen anything about it. Are they UK companies?
Again RTC, your blog is phenominal. Please keep up the good work.
A little off topic here, but one that has been alluded to in the past: clearly Craig White's motivations do not make any financial sense (as discussed numerous times). I am not so sure his motivations even make emotional sense. I then add in that Scotland has a relatively flat social structure compared to many others countries in Western culture; i.e. there are not a lot of really wealthy people and if you are rich, people tend to notice and talk about it (usually with some hidden envy). So, why has no one ever heard of Craig Whyte???? He could hide in New York but not in Glasgow. Which leads me to think that there HAS to be a connection (direct or indirect) between him and SDM. If I was a journalist, I would try and connect those dots…on you go now, boys.
I've been reading this blog for a week a now. It seems very informative and well written.
I have really only question though…….
Is it all possible RFC may actually escape ie win their tribunal with HMRC?.
If so….would HMRC have the right to appeal?
I agree- Whyte's motivations are a bit if a mystery. If he genuinely wants to buy Rangers now, he must think that someone like Murray will be stupid enough to give a copper-bottomed guarantee on the tax liability. It would require naivity in the extreme to expect a consumate negotiator like Murray to get pressured into that.
The discussion of liability for the tax bill would not take more than an hour to establish that there was no common ground and no chance of angreement. Hence, I think that by now, Murray and Whyte have a common interest in spinning out this story. Whyte gets publicity that can be conveyed into getting meetings and putting deals together that would not have been possible when he was anonymous?
Glasgow Rangers (Holdings) Ltd was registered on March 18, 2010, and Glasgow Rangers (Business) Cosortium Ltd was registered on March 19, 2010. Neither company has filed a Return. Both list as their registered offices the HQ of Company Warehouse in Chelmsford, Essex, where firms can be set up online for a few quid.
Hmmm . . . Surely there must be somewhere we can find the listed Director?
No evidence at all. Just the listings at Companies House. I was checking to see if there was a company listed as Glasgow Rangers – I was thinking of setting one up. My thinking being that in the event of them going bust they'd possibly want to buy the name off me. Be worth a punt I thought but somebody beat me to it.
But he is the only game in town and he knows that. So the rational thing would be to sit on the sidelines and let Rangers go into administration. Buy the club for a nominal sum ($10MM or $15MM should get rid of LLoyds). HMRC is unsecured, so they should go away…eventually. Then he would have the Pride of Scotland free and clear and he could then invest in the club/stadium/playing staff etc. That would be rational and the right thing to do for the supporters.
Unless he was a puppet for SDM.
Under "Nature of Buisness SIC (03)" it says "None supplied".
Ergo should any investigation (rolls eyes) around this specific tax bill uncover that they were indeed fully aware when applying for 2010/11 licencies but knowingly failed to disclose, have any retrospective impact on either of the establishement organisations?
Is it a possibility that persons not directly employed by Rangers benefited directly from an EBT, as arranged by Rangers?
It all started in another crisis – and another board in disarray. The media were quick to jump on Celtic and that outcry precipitated Celts For Change, Fergus McCann, and ultimately, a revitalised Celtic.
Oh, the first irony, but far from the last.
Rangers, faced with this, were understandably under pressure to respond, and so precipitated some unsustainable spending, in conjunction with implementing questionable tax practices.
Rangers, were in trouble for some time after that, with one dissenting voice form the Ibrox board-room in full cry. However the same press that heralded doom for Celtic so clearly, and galvanised a recovery, stayed loyally silent on this one, and so it festered and festered, and festered.
The banking crisis precipitated a sea-change in fortunes for MIM, and Sir David Murray – he of succulent lamb and unabashed red meat eating. The Bank effectively took control of MIM, and of Rangers, yet still nothing was heard. No voices raised, no meaningful holding to account or fans informed enough to mount sustainable concern.
When Rangers very existence is threatened by the boil of a tax case that must be lanced by HMRC, and whilst no-one knows if this patient will survive the £54M treatment, he almost certainly won't be the player he once was.
Only now, when things are desperate almost to the point of catastrophe, do we see creaking among the ranks – the first cracks of a schism between those media puppets of SDM, and those loyal followers of the club – because only now, in such desperate times is it becoming clear that the mutual objectives are of those two parties, SDM and RFC, are no longer aligned. Whilst, critically, they haven't been for some time, it is only now that they, the media, begin to acknowledge it.
There is poetic justice in this, as the very media who galvanised us to ultimate recovery and success, have negligently let this one slide to despair.
As Celtic fans, I suppose we should thank them?
Except that, as we all know, it was never their intent, and they were just too stupid, near-sighted, and downright indolent to see what their shoddy standards would bring about.
I hope RFC survives, and is impacted only minimally, though I do fear otherwise (and truly fear, as this will be bad for Scottish football, and for Celtic too in the long-run).
But whatever happens, be sure to REMEMBER those who have served you ill at every turn, while thinking they were dancing out of tune to their true master's refrain, or of sheer dumb loyalty, they have betrayed themselves, their profession, and they have betrayed YOU.
That's the real irony – their voluntary subjugation harms the very constiuency they are supposed to be pandering to.
In summary – We ALL deserve better.
It's a decent point, and I don't doubt it's being/been considered. Ultimately, Rangers will stand or fall on the reliability of their ;revaluation reserve' that adds £57M to the historical cost of their land and buildings.
Problem with your suggestion though is simply that these assets dwarf everything else on Rangers' balance sheet. If you removed these assets without a consideration of more than £80M, Rangers would be technically insolvent.
of eons unreported and largely ignored (Laptop Loyal) anti-social section of babymen in blue crimes.
Although the case against Rangers is overwhelming, in any "court" process anything can happen. Knowing that the case will be appealed and go to the Upper Tier Tribunal regardless may colour opinions, but it is hard to say which way.
Regardless of outcome, the losing party will be able to appeal. Appeals are not automatic and get harder to obtain with each level. However, a case of this nature will definitely be granted a hearing at the Upper Tier Tribunal.
In an appeal, you do not get to present new evidence or argue the facts again, Simply that more senior judges review the evidence presented already and decide if the correct decision has been made on the basis of law.
It';s pretty much "appeal process" standard with regards any matter. Really more of a review of the judgment than anything else.
Cheers…I like everyone await the "The Decision"!
This thought struck me the other day, off the back of another post i made on here. Buying Ibrox/Murray Park and renting it back to the club would seem a very sound long term investment, all depending on the actual state of the stadium. An independent company would also feel no emotional attachment to the name and would likely sell to a sponsor. This to me seems the only logical explanation for any kind of buy out.
Or, if they are the major creditor, which they may well be, move to liquidate the business and sell the whole lot off to get their money, or as much of it as possible.
If the HMRC debt is tens of millions of pounds then they do not have to just accept pennies in the pound from a business which on paper has tens of millions of pounds worth of assets. Why should they. That money belongs to everyone in the UK. It's not HMRC's money, or The Government's money, it's our money. So why should they go away … eventually.
Firstly, he has said absolutley nothing to the press via any channel. If he was in it for PR, he isn't taking his opportunity.
Secondly, he's still there. Clearly the vendor does not think their time is being entirely wasted. Lloyds think he has the dough they're looking for. If he dodn't. they'd have known months ago.
Finally, his media lawyers. You don't pay those fees to maintain a stunt.
On the toss side, no one has yet run the reports on him, or if they have, no one has published them. We know his business folded 10 years ago, but not what he had taken out of the business up to that point, or what he has generated since. A decfent Experian profile will reveal some intersting material that has not been put in the public sdomain yet. Why not? See point 2 above as a fundamental contradiction in this regard.
re the potential Upper Tier Tribunal. Is there a possibility that persons of degrees of knowledge may aid a fellow indicating distress at said hearing?
Why is the tune 'the great escape' such a favourite with the kwik savers?
celebrehun splash of beach collective high-chair insouciance..
I first came to this site through reading Phil Mac.
Just after you named the wee rascal who sold Minty another Moonbeam Phil wrote a blog saying he had met him, went back for a second session, and the guy seemed ok.
I didn't know if Phil meant as a curteous person or as someone who thinks they have acted in a proper fashion.
I asked if Phil thought it was product abuse cos I had a thought as I read his Blog.
If the supplier of the product knows Minty used it in a fashion not specifically advised by him, he is off the hook.
No matter how you look at this story, it doesn't make sense. However, are you not making a few assumptions?
1. Whyte's name is all over the media = publicity. By never actually speaking on the record his feet cannot be held to the fire for false statements. He gets the benefit with minimal personal risk. (At least this might be what he thinks).
2. If he and Murray are colluding in spinning out this story, there would be no need for either to kill the story. There is no detail of this story which could not have been discussed and either agreed or made clear that there is deadlock by now.
3. His lawyers? I see a lot of evidence of a very active PR campaign. (Is he paying for it?) I have not seen a shred of evidence of legal, investment banking or consultants at work. Does anyone know the names of any of his advisers?
Since starting this blog, I have had the privilege of speaking with a number of well connected people. Apparently, the stories on Whyte are ready to run but no newspaper wants to be seen as having caused the deal to collapse. So they are letting this run its course and will go public when it is clearly not happening.
More than anything else, I notice that one media outlet at a time gets each rumour. That maximises the effect. If this was true, would they not go all out and tell all their media friends that "it is a done deal" all at the same time?
HMRC will not even waste a second consider collections strategy until they have a decision.
No one will provide more finance for Ibrox than the redevelopment value of Ibrox.
Anyone got estimates for how much that would be?
I am paranoid too droid.
He said: "The tax enquiry is an ongoing investigation and an ongoing mission from the Inland Revenue which has been around for several years.
Unless you hang about with people who don't think it is an odd thing to say as it is a familiar refrain to them.
Ray Charles, it's 2am and tiredness may be affecting my vision but I can't see your quote in the Evening Times article. It is a very strange thing to say though. Any idea what it actually means?
Just reread the article and found the quote. Speed reading is not my forte it seems. Apologies.
fan ban in Europe plus a fine on the way from Uefa. Martin Bain in yet another pathetic attempt at 'whataboutery', while at the same time saying the club is doing all it can to get rid of the bigots.
Er, no it's not, Martin. It might be better if you asked the fans to refrain from singing their filth because it was disgusting and wrong, not merely because it could get the club into trouble.
This could be the excuse to walk away that Whyte is looking for unless he is indeed what many are beginning to suspect, a shill for Murray.


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text:
Implementation of hospital governing boards: views from the field
Zahirah McNatt1,
Jennifer W Thompson1,
Abraham Mengistu2,
Dawit Tatek1,
Erika Linnander1,
Leulseged Ageze3,
Ruth Lawson4,
Negalign Berhanu5 &
Elizabeth H Bradley1
Decentralization through the establishment of hospital governing boards has been touted as an effective way to improve the quality and efficiency of hospitals in low-income countries. Although several studies have examined the process of decentralization, few have quantitatively assessed the implementation of hospital governing boards and their impact on hospital performance. Therefore, we sought to describe the functioning of governing boards and to determine the association between governing board functioning and hospital performance.
We conducted a cross-sectional study with governing board chairpersons to assess board (1) structure, (2) roles and responsibilities and (3) training and orientation practices. Using bivariate analysis and multivariable regression, we examined the association between governing board functioning and hospital performance. Hospital performance indicators: 1) percent of hospital management standards met, measured with the Ethiopian Hospital Reform Implementation Guidelines and 2) patient experience, measured with the Inpatient and Outpatient Assessment of Healthcare surveys.
A total of 92 boards responded to the survey (96% response rate). The average percentage of EHRIG standards met was 58.1% (standard deviation (SD) 21.7 percentage points), and the mean overall patient experience score was 7.2 (SD 2.2). Hospitals with greater hospital management standards met had governing boards that paid members, reviewed performance in several domains quarterly or more frequently, developed new revenue sources, determined services to be outsourced, reviewed patient complaints, and had members with knowledge in business and financial management (all P-values < 0.05). Hospitals with more positive patient experience had governing boards that developed new revenue sources, determined services to be outsourced, and reviewed patient complaints (all P-values < 0.05).
These cross-sectional data suggest that strengthening governing boards to perform essential responsibilities may result in improved hospital performance.
Decentralization has been touted as an effective means to improve the quality and efficiency of health systems in low-income countries [1, 2]. However, evidence suggests that such efforts have failed due to a lack of clear governance roles and relationships [3]. In the context of hospitals, governing boards have been recommended as mechanisms by which strategic planning, financial management, and human resource management can be devolved from central authorities to local communities and provider organizations [4]. With adequate preparation and support, as well as meaningful community representation, hospital governing boards have been suggested as a means to increase community ownership, improve revenue generation, decrease expenses, and improve quality of care [5, 6].
Although hospital governing boards have been widely discussed as part of healthcare reform in several low-income countries [7–10], we could find no peer reviewed studies on their implementation or impact in these settings. Nevertheless, reports from the gray literature have described the implementation of hospital governing boards in Lebanon, India, Indonesia, Zimbabwe, Kenya, and Ghana [7–9]. All reports highlighted the complexity of governing board implementation, but none provided quantitative data about their functioning or reported statistical associations between hospital governing board functioning and hospital performance.
Accordingly, we sought to describe the implementation of hospital governing boards in the context of national healthcare reform in a large, low-income country, Ethiopia. Ethiopia provided an ideal setting to explore topics related to decentralization to hospital governing boards because the Federal Ministry of Health (FMOH) and the Regional Health Bureaus (RHBs) established governing boards for the majority of government hospitals in 2005–2006. The Ethiopian government has been reforming the health sector for more than fifteen years, as guided by the Health Sector Development Program (HSDP). The nation faced many challenges in this endeavor including poorly funded facilities, shortages of clinical staff and limited access to services for rural communities. The vast majority of hospitals in Ethiopia have been funded and managed by the state, either through the federal government or regional health bureaus. The government has now focused on the decentralization of decision making from the federal level to the regional, zonal, and district levels, allowing for efficient mobilization of resources. A major element of this decentralization reform has been the establishment of governing boards, which reflect hospital and community leadership and are charged with strategic planning, budget approval, and performance management responsibilities.
We hypothesized that hospitals with higher functioning governing boards would have better performance, as measured by better adherence to the Ethiopian Hospital Reform Implementation Guidelines (EHRIG) and more positive patient experience. This is based on the concept that governing boards are local entities that can hold hospitals accountable for performance, can support strategic thinking to promote alignment between services and community needs, and can help advocate with the ministry for financial resources needed for hospitals. Despite substantial attention on the implementation of hospital governing boards in Ethiopia, previous studies have not examined how their actions may be linked empirically to hospital performance. Findings from this study can be used by policy makers and healthcare managers seeking to implement decentralization reforms in low-income countries.
All research procedures were approved by the Institutional Review Board of the Yale School of Medicine (HIC Protocol #1105008523) and the Ethiopian Federal Ministry of Health.
Nearly all government hospitals in Ethiopia have created governing boards, giving oversight and accountability responsibilities to community members, hospital managers, and other local government representatives. Hospital governing boards have 5–7 members, are required to consider gender and community representation in recruitment of new members, and exist to better mobilize resources, enhance community participation, and improve hospital performance. Board members are selected by the Federal Ministry of Health and Regional Health Bureaus as appropriate, serve 3–5 year terms, and focus on financial and operational oversight of hospitals, as per the Ethiopian Hospital Reform Implementation Guidelines [11] and legislation in 9 regional health bureaus and 2 city administrations. Several non-governmental organizations have supported the rollout of governing boards, including the orientation of boards to their roles and responsibilities. Only 16 of the government hospitals, all in smaller, more rural regions of Ethiopia, had not established governing boards at the time of the study; all hospitals with governing boards were contacted for the survey.
Study design and sample
We conducted a cross-sectional study using quantitative data from a national survey of government hospital governing boards in Ethiopia during 2011 linked with hospital performance data from the Ethiopian national performance management system. The sampling frame included all government hospitals with governing boards (N = 100 of the 116 government hospitals in Ethiopia in 2011). We surveyed the chairperson or designee of the governing board in each hospital. Data were collected using face-to-face interviews and in rare cases telephone interviews (when distance or time posed a challenge, N = 3). A total of 92 hospital boards responded to the survey (response rate 96%). We also collected data (N = 85 hospitals) on hospital adherence to the EHRIG, 124 operational standards used to assess the management of government hospitals [11, 12]. Additionally, for a subset of hospitals (N = 49), we collected data on patient experience, using a method and instrument previously validated for use in Ethiopia [13].
Data collection and measures
Survey instrument
The study team developed a 36-question survey instrument to ascertain the functioning of Ethiopian hospital governing boards. Closed-ended survey items were developed through a rigorous, 6-month process, which included in-depth analysis of literature, convening of stakeholders, and review of policy documents in which intended functions of the governing boards were described. In addition, we included 1 open-ended item at the end of the survey, "Please share any other comments or concerns you have in relation to the functioning of your governing board." In practice, the discussions focused on challenges and concerns.
The study team was multidisciplinary and consisted of academicians from universities in Ethiopia and the US, non-governmental organizations with knowledge in governance and hospital operations, and physicians, nurses, and individuals with hospital management experience in Ethiopia. Twelve interviewers traveled throughout Ethiopia, each independently conducting 1-hour face-to-face interviews with board Chairpersons or their designees. Challenges faced in interviewing were scheduling meetings with senior government officials and completing all survey questions when respondents were unsure of the correct response. To address these challenges, interviewers were persistent with follow up to officials and left responses blank if respondents did not know the answer. The survey also offered "I don't know" as an optional response as appropriate.
The survey instrument was translated from English to Amharic by one individual, and a group of native Amharic speakers discussed the translation and made modifications. A separate individual back translated the Amharic version into English to ensure the translation was accurate. We performed cognitive interviews [14] in Amharic with five governing board members to ensure that the survey was comprehensive and comprehensible. These 5 board members were not included in the actual study. After the interviews, the survey was modified and interviewers underwent a 5 hour training session to prepare for data collection and potential interview challenges. The interview data were collected during a 1 month period between August and September of 2011.
Measures of governing board functioning
The survey included 3 domains of governing board functioning: (1) board structure, (2) board roles and responsibilities and (3) board training and orientation practices. The board structure domain included questions about the number of members, level of gender and community representation, members' professional experience, meeting frequency, length, content and compensation. The board roles and responsibilities domain required respondents to describe what concrete actions were taken, with a focus on the review of specific clinical services and the monitoring of overall performance and what documents were created to outline roles and responsibilities (bylaws, terms of reference). The board training and orientation domain asked about the presence of orientation manuals and programs for new members, board self evaluation and additional training needed by board members.
Measures of hospital performance and hospital characteristics
We measured our outcome, hospital performance, using 2 indicators: (1) the percent of EHRIG standards met and (2) patient experience. The EHRIG includes 124 hospital management standards that assess 13 functions including leadership and governance, patient flow, medical records management, pharmacy services, laboratory services, nursing care, infection prevention, facilities management, medical equipment management, financial and asset management, human resource management, quality management and monitoring and reporting. The percent of EHRIG standards met has been collected and reported quarterly by government hospitals in Ethiopia since September 2010, with a subset being audited by RHBs.
Patient experience is routinely measured by the Federal Ministry of Health using validated surveys, which have been previously described [13]; hospital-level data were available for this study. The inpatient and outpatient surveys measured items in five domains including nursing communication, physician communication, physical environment, pain management and medication and symptom communication. Most questions were scored on a 4-point Likert scale, ranging from 1 (strongly disagree) to 4 (strongly agree). The item on overall satisfaction was measured on a scale of 0–10. Because the survey was relatively new, some hospitals experienced difficulty in reporting; thus these data were not available for 43 hospitals. Data for both indicators were collected from the FMOH through the national hospital performance monitoring and improvement system. All survey data were double-entered using a Microsoft Word template and imported into Microsoft Excel to examine and resolve discrepancies. We also measured several hospital characteristics: time since the implementation of the governing board, region in which the hospital was located, number of hospital beds, and type of hospital (primary, general and referral/tertiary).
Open-ended responses
In addition to the closed-ended responses to items pertaining to governing board functioning, we also asked an open-ended question, "Please share any other comments or concerns you have in relation to the functioning of your governing board." This item was meant to probe for other areas in which the respondent thought the governing boards might need additional capacity built or not be functioning as well as possible.
We described the hospital sample using standard descriptive statistics for the overall sample and for each region. Using t-tests and simple linear regression, we examined unadjusted associations between hospital performance and the measures of governing board functioning. Hospital performance data on 2 indicators (the percent of EHRIG standards met and patient experience) were measured at the hospital level as part of the Federal Ministry of Health national hospital monitoring and performance improvement system. No patient-level data were available. We estimated adjusted associations between hospital performance and governing board functioning using multiple linear regression, adjusted for time since the governing board had been implemented, region in which the hospital was located, number of hospital beds, and type of hospital. We removed independent variables that were not significant (P-value > 0.05) and that did not add to the fit of the model, and we presented a parsimonious model. Data were analyzed using SAS Version 9.2.
Hospital characteristics
Of the 100 hospitals approached, (managed by 97 boards), 1 had eliminated its governing board, leaving a potential sample of 96 boards for interview. Of these, 92 agreed to be interviewed (96% response rate), and the remaining 4 did not respond despite several contacts. Of the 92 respondents, 79 (89%) were board chair persons, and 13 (14%) were designees. A total of 43% (N = 40) of governing boards identified the hospital as a primary hospital and 9 of the 11 regions and city administrations were represented (Table 1). The average number of beds per hospital was 98.4 (standard deviation (SD) 64.3). The average EHRIG score was 58.1% of the standards being met (SD 21.7 percentage points). The average overall patient experience score was 7.2 out of 10 (SD 2.2).
Table 1 Sample of Ethiopian hospitals (N = 92)
Governing board functioning
Nearly 80% of hospital governing boards paid board members for participation. The payment ranged from 0 USD to 25 USD per meeting. The average number of governing board meetings per year ranged from 3 in SNNPR to 13 in Addis Ababa. The percent of governing boards that conducted annual evaluations of the Chief Executive Officer (CEO) ranged from 0% in the smaller regions (Benishangul-Gumuz, Gambella, Dire Dawa and Harari) to 100% in the capital city of Ethiopia, Addis Ababa. Substantial geographic variation was apparent in the activities undertaken by governing boards (Table 2).
Table 2 Activities of Ethiopian hospital governing boards
Associations between governing board functioning and hospital performance
Several board activities were associated with higher adherence to management standards (EHRIG) (Table 3) in the multivariable linear regression model adjusted for hospital type. Hospitals with greater adherence to EHRIG standards had governing boards that paid their members, reviewed hospital performance in several domains quarterly or more regularly, developed new revenue sources, determined services to be outsourced, reviewed patient complaints and had members with knowledge in business and financial management (all P-values < 0.05). In the multivariable linear regression model, adjusted for hospital type, hospitals with more positive patient experience scores had governing boards that developed new revenue sources, determined services to be outsourced, and reviewed patient complaints (all P-values < 0.05) (Table 4). In both models, time since the governing board was implemented, region in which the hospital was located, and number of hospital beds were not significant and were therefore dropped from the final models presented. Hospital type was associated with performance (with primary compared with secondary and tertiary hospitals having worse performance on both outcomes).
Table 3 Adjusted associations between governing board activities and % of hospital management standards met
Table 4 Adjusted associations between governing board activities and patient experience
Themes from open-ended responses about concerns in governing board functioning
A total of 80 individuals (87% of respondents) provided responses to the open-ended question. Several areas of concern regarding the implementation and current functioning of hospital governing boards emerged from these open-ended responses. Recurrent themes included: 1) unclear authority of the governing boards, 2) inadequate commitment and limited incentives for members to meet as a governing board, 3) ineffective communication and collaboration between the governing board and the regional health bureau, 4) unmet training needs of governing board members, and 5) inadequate representation from community, district, and zonal levels (as opposed to regional level) on the governing board (See Table 5 for larger set of quotations).
Table 5 Quotes identifying concerns related to hospital governing board functioning (open-ended responses)
Unclear authority of the governing boards
More than 15 respondents indicated that they were concerned about the unclear authority of the hospital governing board. Some articulated boundary problems with the hospital management (being unclear about what was under the authority of the hospital management versus the governing board) and other respondents highlighted the boundary problems with the regional health bureaus (confusion over what was within the jurisdiction of the governing board versus what was the responsibility of the regional health bureau). The ambiguity in authority was apparent in statements about decisions concerning financial incentives for the staff, handling ethical issues, drug procurement, corrective action for employees, CEO supervision, and overall budgeting for the hospital. Quotations that illustrate ambiguity between the governing board and hospital management and the ambiguity between the governing board and the RHB include the following.
It would be good if the role and responsibility of GB and hospital management had clear demarcation (from one respondent)….even though hospital employees have ethical problems, the governing board could not take action because its role has not been clearly stated (from a second respondent).
It would be better if the CEO could report directly to the governing board instead of the regional health bureau (from one respondent)…Sometimes the regional economy and development bureau interfere with budgeting, which was a board responsibility (from a second respondent)…The GB has no autonomy; decisions made by the governing board have been violated by the RHB (from another respondent).
Inadequate commitment and limited incentives for governing board members
A second issue described by respondents was lack of commitment of board members to meet regularly and to attend meetings. Respondents suggested the incentives were insufficient. In some cases, chairs were overcommitted to more than one board; in other cases, members were high-level government officials from the zonal or regional levels, who were too busy to prioritize their governing board responsibilities. Community members were also described as sometimes too busy to commit to attending hospital board meetings, and respondents highlighted the lack of financial incentives for board members being a detriment to the functioning of the board. For instance, respondents stated the following:
In our zone, one person chairs three hospitals, which is inconvenient for the chair because he does not have enough time to get to know all information about the hospitals (one respondent)…Most of the governing board members are high government officials [and] they do not [dedicate] enough time to the governing board (a second respondent)… Community representatives have not attended meetings as needed because they have private businesses (another respondent)…[The GB is not performing well due to] inadequate payment (another respondent).
Ineffective communication and collaboration with RHB
In addition to ambiguity about the governing board versus the RHB roles, lack of communication and collaboration between the entities was also described as limiting board functioning. Although this concern was less frequently noted, respondents expressed that the relationships could be more effective in some cases.
[There is] no relationship between GB and the RHB; hospital data have exclusively been reported to the RHB (rather than to the GB and then to the RHB (one respondent)…The GB reports to the RHB, so the RHB [should] work closely with the GB, follow challenges of the GB, solve financial and human resource problems (a second respondent).
Unmet training needs of governing board members
A central concern for respondent was the lack of training and orientation for governing board members. Respondents believed that often board members did not have the needed background or training to be effective in the position. The following illustrative statements highlight this theme.
Training should be given to GB members before they start work as GB members (on respondent)…If GB members have received training on project designing… effective management style…how to give incentive to hospital staffs and retain them, [they would do a better job] (a second respondent)…There should be an orientation program for new governing board members and all additional training should be provided on site, [rather] than outside of the district (another respondent).
Inadequate representation from community, district, and zonal levels
Several respondents described concerns about insufficient representation of the community or more local levels of government on the hospital governing board. The majority of respondents who identified this issue stated more community representation was needed, although some also thought greater diversity across districts was required, particularly for hospitals that served people from multiple districts. Overall, the sense of those concerned was that the governing board did not have adequate representation from the communities the hospital served and still depended too much on leadership from the regional levels of government. Respondents stated:
It would be better if the GB composition comprised of more community representatives (one respondent)…It would be better if the GB members were nominated from the district [more local] administration than from zonal administration (a second respondent)… The current GB comprises members from the same district administration, so it would be better if the composition could from different districts [that the hospital serves] (another respondent).
We found significant associations between 8 key board activities and hospital performance, as measured by adherence to management standards and more positive patient experience. In particular, our findings suggest that strengthening governing boards to perform essential financial and operational responsibilities may result in improved hospital performance. Additionally, the findings highlight some of the ongoing concerns that may be experienced by countries seeking to decentralize including needs for reinforcing clear distinctions between roles of regional government, governing boards, and hospital management and supporting board members with sufficient training and incentives to engage in governance activities. Our findings add to the body of knowledge about hospital governing boards in low-income settings by explicitly outlining implementable board activities that are associated with better hospital performance.
The board activities we found to be associated with hospital performance pertained broadly to two concepts, board attention to financial concerns and consistent board review of operational issues. These results may be due to the fact that boards with the authority and ability to make financial decisions may be better able to mobilize resources and meet the needs of staff and patients. Additionally, boards which frequently review hospital operations may identify problems and respond rapidly, resulting in more immediate solutions.
Our findings are consistent with literature about governing boards in high-income settings to the degree we find that board activities are associated with hospital performance. The literature in high-income settings suggests that effective boards, as measured by the Board Self Assessment Questionnaire (BSAQ), are able to lower expenses and increase profitability in their hospitals; furthermore, hospital boards with more corporate configurations are less likely to experience closure [5, 15, 16]. We found, however, that although governing boards in Ethiopia had limited ability to control financial decisions (in comparison to their counterparts in high income countries), they nonetheless had significant influence on hospital operations. Thus, our study demonstrates additional ways in which hospital governing boards in low-income settings may be important, beyond their financial responsibilities.
We additionally identified a set of challenges as perceived by governing board chairs responding to an open-ended question. These focused on role definition and ambiguity in authority of the governing board, which in some cases seemed to risk eclipsing the roles and authority of hospital management and in other cases were limited by inadequate authority over financial and human resource decisions still under the jurisdiction of regional health bureaus. These findings highlight the central challenge in decentralization efforts, which is coming to terms with the roles and responsibilities – both on paper and in practice – of new governance structures between the regional government and the communities that hospitals serve. In Ethiopia, the reform efforts have progressed substantially to create governing boards and, in so doing, improve hospital management and patient experience; however, qualitative data suggest that the issues of governing board member selection, training, and motivation, as well as clarity in responsibility persist in some cases and will require ongoing attention to reinforce the vision of decentralization.
Our findings should be interpreted in light of several limitations. First, although we achieved a high response rate (96%), our sample size was modest given the limited number of government hospitals in Ethiopia; this was even more challenging for the analysis of patient experience because only 49 of the hospitals reported. However, we did include in the analysis all hospitals that collected these data. Second, our study was cross sectional and therefore should not be interpreted as establishing causal relationships, although the findings set a foundation for future, longitudinal studies of hospital performance. Third, the survey data were self-report by governing board chairpersons or designees and could not be corroborated through direct observation of board proceedings or minutes. Our data should therefore be understood as documenting the respondents' perceptions of governing boards' functioning. Subsequent research may benefit from more comprehensive interviewing of all board members. Last, the open-ended data attained were helpful but we were unable to have in-depth qualitative interviews of both the successes and challenges encountered with establishing and managing governing boards. Such a study would provide added depth to the understanding of this largely quantitative analysis. Despite these limitations, this exploratory study is the first of which we know to document statistical associations between hospital governance reform and hospital performance in Africa.
Strengthening hospital governing boards to perform essential activities could result in improved hospital performance, in a variety of areas including quality and finance. Our findings indicate that newly established boards with limited resources may be best served by focusing efforts on key board activities that are proven to influence hospital performance, rather than attempting to accomplish all governance responsibilities in the short term. Further analysis is required to better understand the spectrum of responsibilities that can be delegated to hospital governing boards and how the varying levels of delegation can influence hospital performance. Results of this study can inform policy makers seeking to implement strategies to support decentralization to the hospital level.
CEO:
EHRIG:
Ethiopian Hospital Reform Implementation Guideline
FMOH:
Federal Ministry of Health
RHB:
Regional Health Bureau
IPAHC/OPAHC:
Inpatient/Outpatient Assessment of Healthcare
BSAQ:
Board Self Assessment Questionnaire.
Bossert TJ: Decentralization and governance in health. USAID Health 2020 Policy Brief. 2008, http://www.healthsystems2020.org/content/resource/detail/1974.
Partners for Health Reformplus: Insights for Implementers: decentralization and health system reform, Issue in brief. 2002, Bethesda, Maryland: Abt Associates
Ramesh M, Wu X, He AJ: Health governance and healthcare reforms in China. Health Policy Plan. 2013, doi:10.1093/heapol/czs109
Bossert TJ, Beauvais JC: Decentralization of health systems in Ghana, Zambia, Uganda and the Philippines: a comparative analysis of decision space. Health Policy Plan. 2002, 17 (1): 14-31.
McDonagh KJ: Hospital governing boards: a study of their effectiveness in relation to organizational performance. J Healthc Manag. 2006, 51 (6): 377-389.
Collins D, Njeru G, Meme J, Newbrander W: Hospital autonomy: the experience of Kenyatta National Hospital. Int J Health Plann Manage. 1999, 14 (2): 129-153.
Eid F: Hospital governance and incentive design: the case of corporatized government hospitals in Lebanon. Policy Research Working Paper 2727. 2001, The World Bank: Washington, D.C
Govindaraj R, Obuobi A, Enyimayew N, Antwi P, Ofsu-Amaah S: Hospital autonomy in Ghana: the experience of Kore Bu and Komfo Anokye teaching hospitals. Data for Decision Making Project. 1996, http://www.hsph.harvard.edu/ihsg/publications/pdf/No-41.PDF.
Govindaraj R, Chawla M: Recent experiences with hospital autonomy in developing countries -- what can we learn? Data for Decision Making Project. 1996, http://apin.harvard.edu/ihsg/publications/pdf/No-32-2.pdf.
Sarp N: An example of health sector reforms in Turkey: hoslital decentralization (health enterprises). J Anakara Med Sch. 2002, 55 (1): 9-18.
Federal Democratic Republic of Ethiopia, Ministry of Health: Ethiopian Hospital Management Initiative: Ethiopian Hospital Reform Implementation Guidelines. 2012, 1: 2012.
Federal Democratic Republic of Ethiopia, Ministry of Health: Ethiopian Hospital Management Initiative: Ethiopian Hospital Reform Implementation Guidelines. 2010, 2.
Webster TR, Mantopoulos J, Jackson E, Cole-Lewis H, Kidane L, Kebede S, Abebe Y, Lawson R, Bradley EH: A brief questionnaire for assessing patient healthcare experiences in low-income settings. Int J Qual Health Care. 2011, 23 (3): 258-268.
Krause N: A comprehensive strategy for developing closed-ended survey items for use in studies of older adults. J Gerontol B Psychol Sci Soc Sci. 2002, 57 (5): S263-274.
Alexander JA, Lee SY, Wang V, Margolin FS: Changes in the monitoring and oversight practices of not-for-profit hospital governing boards 1989–2005: evidence from three national surveys. Med Care Res Rev. 2009, 66 (2): 181-196.
Alexander JA, Ye Y, Lee SY, Weiner BJ: The effects of governing board configuration on profound organizational change in hospitals. J Health Soc Behav. 2006, 47 (3): 291-308.
This work was supported by the Global Health Leadership Institute at Yale University, the Clinton Health Access Initiative and Abt Associates. The authors are grateful to Haregeweyni Alemu, Zelalem Haile, Mengesha Kassaw, Haile Ayana, Baisa Gemeda, Taye Tessema, Asmamaw Atnafu, Mesfin Temesgen, Deresu Tsegaye, Dessalegn Regassa, Asfaw Demissie and Gebreselassie Abay for conducting interviews with governing board chairpersons and designees. Special thanks to Drs. Emily Cherlin and Maureen Canavan for assistance with literature review, data analysis and manuscript formatting.
Yale University School of Public Health, 60 College Street, P.O. Box 208034, New Haven, Connecticut, 06520-8034, USA
Zahirah McNatt, Jennifer W Thompson, Dawit Tatek, Erika Linnander & Elizabeth H Bradley
Ethiopian Federal Ministry of Health, Addis Ababa, Ethiopia
Abraham Mengistu
Abt Associates, Addis Ababa, Ethiopia
Leulseged Ageze
Department for International Development, Abuja, Nigeria
Ruth Lawson
Jimma University College of Public Health and Medical Sciences, Jimma, Ethiopia
Negalign Berhanu
Zahirah McNatt
Jennifer W Thompson
Dawit Tatek
Erika Linnander
Elizabeth H Bradley
Correspondence to Elizabeth H Bradley.
BB, AM and LA participated in the drafting of Ethiopian legislation that established hospital governing boards. AM served on a federal hospital governing board in Addis Ababa (federal hospitals were not included in the study).
ZM, EL, RL, and BB conceptualized the paper. ZM implemented the study under the supervision of BB. The data collection was led by ZM with support from various personnel listed in the acknowledgements. The data analysis was carried out by JWT. ZM drafted the manuscript with revisions by BB. EL, DT, RL, LA, NB and AM reviewed and edited the paper. All authors read and approved the final manuscript.
McNatt, Z., Thompson, J.W., Mengistu, A. et al. Implementation of hospital governing boards: views from the field. BMC Health Serv Res 14, 178 (2014). https://doi.org/10.1186/1472-6963-14-178

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text:
September 16, 2013 1:57AM ET
Are Regional Trade Pacts Rewriting the Rules of Business?
By Ivan Kenneally
The map of world trade is being hurriedly redrawn by a bevy of massive regional trade agreements, potentially redefining the rules that govern international commerce. The causes of these tectonic shifts are now many: the Trans-Pacific Partnership (TPP), the Transatlantic Trade and Investment Partnership (TTIP) between the EU and US, the Regional Comprehensive Economic Partnership (RCEP) between ASEAN countries and a host of others like New Zealand and India, and a series of smaller free trade agreements (FTA) between China, Japan, South Korea, the US and the EU.
Activist Investor Revives Gripe With Kohl's
Home Goods Retail Is Risky Business, S&P Says
All of these agreements are still not fully concluded and all of them involve the consolidation of a region's market into a more liberalized block of sovereign trade. At least nominally, these FTA's are driven by a collective, regional desire to harmonize production rules, streamline supply chains, eliminate gratuitous barriers to trade and pool resources in the service of increased competitiveness.
However, a report issued by the UN Economic Commission for LATAM and the Caribbean warns that such agreements are fraught with often concealed difficulties and motives. The first the report mentions is that some of these accords might not have adequate protections for smaller, less well-heeled nations that lack the negotiating leverage to cut a good deal for themselves. Too diminutive to possess real sway over larger members, or to be able to afford to beg off, these minor players can be easily muscled into disadvantageous terms.
Also, many of these agreements are being brokered outside the perimeter of the WTO's regulatory reach, skirting some thorny issues that demand resolution.
Finally, many regional pacts are only superficially motivated by a call for economic partnership, but more deeply designed for political purposes. Take the Pacific Alliance (PA) as an example.
The Pacific Alliance is a new free trade agreement that has already been signed by the presidents of Chile, Colombia, Mexico, and Peru. Intended as a further step towards the liberalization of regional markets, it eliminates costly trade barriers between signatory nations, establishes a stable regulatory framework that governs intramural commerce, and permits businessmen and tourists to travel between them without visas.
Also, many view the new alliance as pregnant with political import. Latin America has become fragmented into two competing halves, one which embraces free market competition and privatization and one which clings to a retrograde statism and protectionism. The PA essentially codifies the commercial relationships among its member nations, also generally pro-US, that continue to court both foreign investment and competition.
Though it has received scant media coverage, the breadth of the agreement is considerable. With a combined population of 204 million (36 percent of Latin America), a GDP of $1.7 trillion (35 percent of the region), the bloc will encompass more than half of all trade for Latin America.
Mexican President Calderon favorably compared the PA with Mercosur in economic terms. "Even when we are less in population and in the size of our economies compared to our brothers from Mercosur, we export double in volume and value than Mercosur. We have an extraordinary potential," he said.
Later in his remarks to a roomful of foreign correspondents, Patriota softened his blustery rhetoric. He said, "When I say that the alliance is marketing or a new package for the same existing produce I'm not trying to downplay, since we are talking of countries that are most important for Brazil. And Brazil hopes and expects that this effort will help make those economies more dynamic and elevate living standards."
On its face, the rise of regional alliances should dismantle unwieldy trade barriers creating greater opportunities for economic collaboration, mutual growth and ultimately, friendlier sovereign relations. However, there is also the darker potential to circumvent international law, prey upon weaker nations and use collective commercial action as a political bludgeon. However it shakes out, the rise of the mega-regional pact promises to rewrite the rules of international trade.
Ivan Kenneally
WTO Goods Trade Barometer Indicates Supply Chain Disruptions Cramping Growth
US Officials Rail Against China's Trade Policy at WTO
'World Cotton Day' Set for Oct. 7 on UN Annual Calendar


text:
Q: How to change my Image DataImageUrlFormatString Value inside my GridView in Code? I have a gridview and the one coulmn is a image column.
How would i change the DataImageUrlFormatString value in my code behind?
i tried doing this but it does not work.......
((ImageField)(GridView2.Rows[0].Cells[0].FindControl("ID"))).DataImageUrlFormatString

 = "~/createthumb.ashx?gu=/pics/gmustang06_2.jpg";

A: Try this:
 ((System.Web.UI.WebControls.Image)(GridView2.Rows[0].Cells[0].Controls[0])).ImageUrl = "~/createthumb.ashx?gu=/pics/gmustang06_2.jpg";

EDIT:
You can set the URL of the path to an image that will be displayed in the image control with declarative syntax:
<asp:ImageField DataImageUrlField="id" DataImageUrlFormatString="img{0}.jpg"></asp:ImageField>

or in the Code Behind by handling the OnRowDataBound event of the GridView control:
protected void grd_RowDataBound(object sender, GridViewRowEventArgs e)
{
    if (e.Row.RowType == DataControlRowType.DataRow)
    {
        Image img = e.Row.Cells[0].Controls[0] as Image;
        img.ImageUrl = "img" + DataBinder.Eval(e.Row.DataItem, "id") + ".jpg";
    }
}

redpajama_set_name: RedPajamaStackExchange


Making math thinking visible with Educreations.
Have a student explain a math operation in detail with Educreations.
Students will be able to...show their understanding of multiplication by explaining a problem with pictures, drawing, and voice.
Use a few Learnzillion videos about different models of multiplication to "prime the pump" for your the videos your students will be making.
Create a live version of one of the Learnzillion videos with some manipluatives from the classroom. I like using cubes or counters to show the array model.
Engage students to talk to their partners about how they would explain multiplication to someone. What tools or manipulatives could you use? Have students gather materials that they would need and pick a multiplication problem. Have them build and explain it to one another.
Educreations allows a student to create and record a quality presentation using pictures, text, drawing, and voice. When students have explained their thinking to a partner, introduce Educreations. If you have not already explain how to take pictures, draw, and add voice to a project. Have them record their own explanation of their math problem.


text:
package co.edu.uniandes.csw.model.api;

import co.edu.uniandes.csw.model.entities.CircleEntity;
import java.util.List;

public interface ICircleLogic {
    public int countCircles();
    public List<CircleEntity> getCircles();
    public List<CircleEntity> getCircles(Integer page, Integer maxRecords);
    public CircleEntity getCircle(Long id);
    public CircleEntity createCircle(CircleEntity entity);
    public CircleEntity updateCircle(CircleEntity entity);
    public void deleteCircle(Long id);
}

redpajama_set_name: RedPajamaGithub


text:
TANGIPAHOA PARISH - A man was arrested in August for shooting his niece in the stomach was found guilty of attempted murder Monday. The Tangipahoa...
HAMMOND - Prosecutors in Tangipahoa Parish have brought...
There will be plenty of recovery time for drains and rivers today and tomorrow, but more rain is on the way. THE FORECAST Stream...
Where to find sand and sandbags in the capital area amid severe Sunday storms
Here's where you can find sand and sandbags...
Louisiana House backs anti-harassment policy across agencies
4 years 10 months 1 week ago Wednesday, March 21 2018 Mar 21, 2018 March 21, 2018 7:41 PM March 21, 2018 in News
Source: Associated Press
BATON ROUGE (AP) - The Louisiana House has agreed to require all government agencies across the state to enact anti-sexual harassment policies.
The policies would have to include a process for handling complaints, a ban against retaliation when someone files a complaint and mandatory one-hour harassment prevention training each year.
House lawmakers backed the bill Wednesday in an 87-0 vote, sending the measure by Rep. Barbara Carpenter, a Baton Rouge Democrat, to the Senate for debate. If approved there, it would take effect in 2019.
Louisiana doesn't have such a government-wide policy, though civil service leaders say most state agencies have established their own internal policies against sexual harassment and for handling complaints.
Several state officials have recently been accused of sexual harassment, including Secretary of State Tom Schedler.
Mayor's office names replacement for high-ranking staffer...
Mayor's office names replacement for high-ranking staffer who left amid stormwater fiasco


text:
/***************************************************************************************************
*
* SUBJECT:
*    A Benckmark for Massive Multiplayer Online Games
*    Game Server and Client
*
* AUTHOR:
*    Mihai Paslariu
*    Politehnica University of Bucharest, Bucharest, Romania
*    mihplaesu@yahoo.com
*
* TIME AND PLACE:
*    University of Toronto, Toronto, Canada
*    March - August 2007
*
***************************************************************************************************/

#ifndef __CLIENT_AI_MODULE
#define __CLIENT_AI_MODULE

#include "Client.h"
#include "PlayerAI.h"
#include "../utils/IPUtils.h"
#include "../comm/Message.h"
#include "../comm/MessageModule.h"

class ClientActionModule : public Module
{
private:
	/* data shared by all client threads */
	ClientData *client_data;

	/* object to hold AI data */
	PlayerAI *ai;

	MessageModule* comm;

	/* the number of times the client tried to contact the server
	  (max is RETRY_COUNT defined in ../general.h) */
	int connect_retry_count;
	/* the maximum number of times the client sends a leave message */
	int leave_retry_cont;
	/* the time player migration is started */
	/* (used to timeout if migration is taking too long) */
	Uint32 migration_start_time;
	/* number of migrate messages without an ok_migrate answer */
	int migration_counter;
	/* the last time the client has received a regular update */
	Uint32 time_of_last_update;

public:
	/* constructor and setup methods */
	ClientActionModule(ClientData *cd, MessageModule* _comm);

	/* main loop */
	void run();

	/* action taken depending on client state */
	void action_INITIAL();
	void action_WAITING_JOIN();
	void action_PLAYING();
	void action_WAITING_LEAVE();
	void action_MIGRATING();

	/* action taken when a message is received */
	void handle_OK_JOIN(Message *message);
	void handle_NOK_JOIN();
	void handle_OK_LEAVE();
	void handle_NEW_QUEST(Message *message);
	void handle_QUEST_OVER();
	void handle_REGULAR_UPDATE(Message *message);
	void handle_ANSWER_CLIENT_UPDATE(Message *m);
	void handle_MIGRATE(Message *m);
	void handle_OK_MIGRATE(Message *m);

	/* other methods */
	//void updateMapFromSerializator(Serializator *s);
};

#endif


The Drop It Like It's Hot star has long been an advocate for the legalisation of the drug and has a prescription for medical marijuana.
And he admits he is never without cannabis when he hits the stage.
He tells talk show host Larry King, "I'm under the influence of medical marijuana. I've never performed without it."


text:
<?php

namespace Zend\Mvc\ResponseSender;

use Zend\Mvc\ResponseSender\SendResponseEvent;
use Zend\Http\Header\MultipleHeaderInterface;
use Zend\Http\PhpEnvironment\Response;

class PhpEnvironmentResponseSender extends AbstractResponseSender
{
    /**
     * Send content
     *
     * @param  SendResponseEvent $event
     * @return PhpEnvironmentResponseSender
     */
    public function sendContent(SendResponseEvent $event)
    {
        if ($event->contentSent()) {
            return $this;
        }
        $response = $event->getResponse();
        echo $response->getContent();
        $event->setContentSent();
        return $this;
    }

    /**
     * Send HTTP response
     *
     * @param  SendResponseEvent $event
     * @return PhpEnvironmentResponseSender
     */
    public function __invoke(SendResponseEvent $event)
    {
        $response = $event->getResponse();
        if (!$response instanceof Response) {
            return $this;
        }

        $this->sendHeaders($event)
             ->sendContent($event);
        $event->stopPropagation(true);
        return $this;
    }
}


Chris Davis made history on Monday night. It just was. It just was not the type of history Davis desired to make.
With a new record low of just 6,585 fans at Camden Yards, Davis replaces Eugenia Velez as the definition of futility at the place for non-pitchers.
Velez began his stream with nine at-bats for the Giants in 2010 before adding another 37 at-bats without a hit in 2011 with the Dodgers.
Davis began the night with a line out to A's right fielder Stephen Piscotty. In his second at-bat he would line out to left to Robbie Grossman. He would line out to the track with Grossman making the catch to set the new record.
Davis was not done. He would add a strike out to go 0-for-48.
It has been a hard fall for Davis after leading the majors with 53 homers in 2013 and again in 2015 with 47. Davis signed a seven-year deal worth $161 million after 2015 and ended 2018 with a record low .168 average for qualified batters.


> before my grandmother passed away, she gave me the recipe.
> e-mail and I'll dig it out for you.
Well, I found a half-dozen recipes on the Internet for "Lazy Housewife Pickles" and another half dozen on a CD recipe collection. Not one of them calls for anything except just "vinegar". I could not find even one recipe that called for "apple cider vinegar".
So, without documentation to verify that this recipe originated in Washington and that the original recipe called for apple cider vinegar, then I can't say whether you are correct or not.
If you want, please send your recipe and I'll put it on the site.
the term Lazy Housewife. The process was not done all at once.
sterile jars, cover with brine.
were for me to take back home.
ingredients and a small amount of the vinegar, stirring until smooth.
Add remaining vinegar, stir well and pour over cucumbers.
few black pepper corns were always in the bottom of the jars taken home.
Michael sent me a scan of the pickle insert page from the Washington Farmer's Magazine. While the magazine was founded in 1884, the pickle insert, as Michael says, is not that old. The typesetting of the insert bears that out. It certainly doesn't look older than 1900. Also, the article just says "mild vinegar", not "apple cider vinegar".
I really have only two reasons to question Mike. One is the fact that of the recipes that I can find on the Internet or in our recipe collections for "Lazy Housewife Pickles", which amounts to about a dozen recipes, all say just "vinegar", not "mild vinegar" and not "apple cider vinegar. The other reason is just that I always thought "Lazy Housewife Pickles" was an old recipe from the east coast, probably even handed down since Colonial days, before Washington State was explored and settled.
Does anyone have any knowledge of the origin of "Lazy Housewife Pickles?"
crock with! Then they were ready to eat.
Her recipe calls for apple cider vinegar.
around for a very long time!
> oranges, raisins etc in it.
tender.  Let cool. Add sugar, raisins, orange and lemon slices.
for 10 days, stirring occasionally.  Strain twice, then bottle.
Leave stand 2 weeks before corking tightly.
for checking it out for me.
Well, pickled on the cob or cut off the cob? There are recipes for pickling it both ways.
Below are some more recipes.
Boil corn on cob until done.  Let cool completely.  Cut off cob.
remove coating of brine and enjoy.
at 5 pounds pressure. Put corn in pillow slip to pickle.
> Thanks so much for finding it for me!
minute.  Skim with metal spoon.  Pour into glasses.
immediately and pour in glasses.
Combine first 3 ingredients.  Bring to boil and add sugar.
Slowly bring to boil.  Remove from fire.  Skim and pour into jars.


text:
Liberal Propaganda Cult
Boycott Hollywood
Now up to:
Satanic Hollywood's #1 Purpose of Propaganda
The Memphis 3 were devote followers of Aleister Crowley. On May 5th 1993, in West Memphis Arkansas, this group kidnapped and murdered three 8 yr. old boys in a satanic sacrificial ceremony. All were sentenced to long prison sentences.
Johnny Depp and few others from Hollywood used their fame (so-called star-power) to have the 3 released. Depp later promoted a book ( autobiography) on the Memphis 3 ring-leader Damien Echols.
Don't allow your children to become brainwashed 9/11 and other vile acts were depicted in children's television programs prior to the event occurring. How did they know these events would happen? Why do they have this information, but we don't ? Are we merely slaves in our own country? Never think you cannot make a difference; everything must commence somewhere and our goal's to acquire a large population on the boycott heading into the 2020's. No television or movies anymore !! Eventually, we'll be able to reinstall our own version of a clean Hollywood. ⚔ Have Respect for Yourself & Your Family
In 1945 a video was filmed in Hollywood depicted absurd tales of German lust for violence & hated which displayed shrunken heads and lampshades made of skin. It was claimed, both were Jewish victims of a, finally manifested Holocaust, only occurring after many decades of Jewish writings predicting this tragic event.
This video also displayed gas chambers at 'Dachau' concentration camp, but 40 years later the video was admitted a hoax; the shades were goat skin, etcetera. Nonetheless, the damage was done as Americans continue up until this present day to fail distinguishing the difference between real life and Hollywood or television news.
Prime-Time television programs and our news purposely air programs displaying large levels of patriotism and enemies of a specific race in the days/weeks leading-up to an attack. These shows will probably have characters called conspiracy theorists who believe other than what they're being told by their government and they'll be labelled lunatics.
This deception isn't limited to movies. The entire machine's meant to conceal truth from the people. Americans are in grave danger! This behavior is entirely unethical and steals humanity's free-will. The moral system of Christianity is removed while people are being tricked into believing Christianity is evil and the Secret Societies are the ones who love us!
On a web site dedicated to the occult it said the Church of Satan was founded by "Anton S. LaVey" in San Francisco, California, in 1966, on Walpurgisnach or April 30, the most celebrated feast of the Witchcraft. LaVey, appeared as the Devil in the film "Rosemary's Baby", and was technical director of another film, "The Devil's Rain".
His most famous disciple was Sammy Davis Junior, who later regretted experimenting with Satanism. Film star Jaine Mansfield was also a member of the Church of Satan, which has an estimated 5,000 members.
Right-Click While Playing to download.
Elijah Wood like many actors before him said,
"Hollywood Protects Pedophiles!"
Anyone who watches a Hollywood movie supports pedophilia. It doesn't matter who you think the director is or who appears in the credits, there will be multiple pedophiles involved.
Those who aren't pedophiles keep their mouths shut and protect pedophiles rather than speaking-up and losing their job; they sell-out for riches!
Illuminati Blood Rituals: Back in 2011 a housekeeper at London's Intercontinental Hotel discovered a bathtub full of blood in a suite which Lady Gaga had just checked-out of. She was bathing i the blood!
Where does all this blood originate from where there's enough for Jews and their secret society brothers and sisters to use for cooking, drinking, and bathing? Well, evidence points to kidnapping-murders and abortions.
Please, Share & Like This Site!
The Black Magic Wand
The Ancient Druids utilized wand's in their pagan ceremonies; or rather their Shaman's/Priest's did. These wands were made of wood specifically from the Holly Tree; thus, the name Hollywood.


text:
package org.apache.storm.elasticsearch.trident;

import com.google.common.testing.NullPointerTester;

import org.apache.storm.elasticsearch.common.EsConfig;
import org.junit.jupiter.api.Test;

public class EsStateFactoryTest {

    @Test
    public void constructorThrowsOnNull() throws Exception {
        new NullPointerTester().setDefault(EsConfig.class, new EsConfig(new String[] {"http://localhost:9300"}))
                               .testAllPublicConstructors(EsStateFactory.class);
    }
}


The worlds of offshore sailing and America's Cup racing collide in an adventure across the Atlantic. Follow Oracle Team USA skipper Jimmy Spithill and Team Falcon as they 'fly on water' from New York, United States, to Bermuda.
See the tests teams have faced so far, from swimming in ice-cold fountains to finding doppelgängers.


The Drug Alternative Program has developed educational workshops for churches, schools and social organizations to help disseminate information about drug addiction and the recovery process . The workshops are available in half-day and full-day sessions and available on-site. The workshops are hosted by Cliff and Freddie Harris and have been specifically developed to help children, teens and adults understand the Impact drug and alcohol addiction has on the family system.
If you are interested in a workshop for your church, school or organization you can go to our Churches or Teens & Young Adults pages and review the specific details of each of the workshops.


text:
namespace iDeviceBrowser
{
    partial class FavoritesDialog
    {
        /// <summary>
        /// Required designer variable.
        /// </summary>
        private System.ComponentModel.IContainer components = null;

        /// <summary>
        /// Clean up any resources being used.
        /// </summary>
        /// <param name="disposing">true if managed resources should be disposed; otherwise, false.</param>
        protected override void Dispose(bool disposing)
        {
            if (disposing && (components != null))
            {
                components.Dispose();
            }
            base.Dispose(disposing);
        }

        #region Windows Form Designer generated code

        /// <summary>
        /// Required method for Designer support - do not modify
        /// the contents of this method with the code editor.
        /// </summary>
        private void InitializeComponent()
        {
            this.AddButton = new System.Windows.Forms.Button();
            this.RemoveButton = new System.Windows.Forms.Button();
            this.MoveUpButton = new System.Windows.Forms.Button();
            this.MoveDownButton = new System.Windows.Forms.Button();
            this.FavoritesListView = new iDeviceBrowser.CustomListView();
            this.NameColumnHeader = ((System.Windows.Forms.ColumnHeader)(new System.Windows.Forms.ColumnHeader()));
            this.PathColumnHeader = ((System.Windows.Forms.ColumnHeader)(new System.Windows.Forms.ColumnHeader()));
            this.SaveButton = new System.Windows.Forms.Button();
            this.SuspendLayout();
            //
            // AddButton
            //
            this.AddButton.Location = new System.Drawing.Point(427, 70);
            this.AddButton.Name = "AddButton";
            this.AddButton.Size = new System.Drawing.Size(88, 23);
            this.AddButton.TabIndex = 1;
            this.AddButton.Text = "Add";
            this.AddButton.UseVisualStyleBackColor = true;
            this.AddButton.Click += new System.EventHandler(this.AddButton_Click);
            //
            // RemoveButton
            //
            this.RemoveButton.Location = new System.Drawing.Point(427, 99);
            this.RemoveButton.Name = "RemoveButton";
            this.RemoveButton.Size = new System.Drawing.Size(88, 23);
            this.RemoveButton.TabIndex = 2;
            this.RemoveButton.Text = "Remove";
            this.RemoveButton.UseVisualStyleBackColor = true;
            this.RemoveButton.Click += new System.EventHandler(this.RemoveButton_Click);
            //
            // MoveUpButton
            //
            this.MoveUpButton.Location = new System.Drawing.Point(427, 12);
            this.MoveUpButton.Name = "MoveUpButton";
            this.MoveUpButton.Size = new System.Drawing.Size(88, 23);
            this.MoveUpButton.TabIndex = 3;
            this.MoveUpButton.Text = "▲ Move Up";
            this.MoveUpButton.TextAlign = System.Drawing.ContentAlignment.MiddleLeft;
            this.MoveUpButton.UseVisualStyleBackColor = true;
            this.MoveUpButton.Click += new System.EventHandler(this.MoveUpButton_Click);
            //
            // MoveDownButton
            //
            this.MoveDownButton.Location = new System.Drawing.Point(427, 41);
            this.MoveDownButton.Name = "MoveDownButton";
            this.MoveDownButton.Size = new System.Drawing.Size(88, 23);
            this.MoveDownButton.TabIndex = 4;
            this.MoveDownButton.Text = "▼ Move Down";
            this.MoveDownButton.TextAlign = System.Drawing.ContentAlignment.MiddleLeft;
            this.MoveDownButton.UseVisualStyleBackColor = true;
            this.MoveDownButton.Click += new System.EventHandler(this.MoveDownButton_Click);
            //
            // FavoritesListView
            //
            this.FavoritesListView.AllowColumnReorder = true;
            this.FavoritesListView.Columns.AddRange(new System.Windows.Forms.ColumnHeader[] {
            this.NameColumnHeader,
            this.PathColumnHeader});
            this.FavoritesListView.FullRowSelect = true;
            this.FavoritesListView.Location = new System.Drawing.Point(12, 12);
            this.FavoritesListView.Name = "FavoritesListView";
            this.FavoritesListView.Size = new System.Drawing.Size(409, 205);
            this.FavoritesListView.TabIndex = 0;
            this.FavoritesListView.UseCompatibleStateImageBehavior = false;
            this.FavoritesListView.View = System.Windows.Forms.View.Details;
            this.FavoritesListView.MouseDoubleClick += new System.Windows.Forms.MouseEventHandler(this.FavoritesListView_MouseDoubleClick);
            //
            // NameColumnHeader
            //
            this.NameColumnHeader.Text = "Name";
            this.NameColumnHeader.Width = 150;
            //
            // PathColumnHeader
            //
            this.PathColumnHeader.Text = "Path";
            this.PathColumnHeader.Width = 250;
            //
            // SaveButton
            //
            this.SaveButton.Location = new System.Drawing.Point(427, 194);
            this.SaveButton.Name = "SaveButton";
            this.SaveButton.Size = new System.Drawing.Size(88, 23);
            this.SaveButton.TabIndex = 5;
            this.SaveButton.Text = "Save";
            this.SaveButton.UseVisualStyleBackColor = true;
            this.SaveButton.Click += new System.EventHandler(this.SaveButton_Click);
            //
            // FavoritesDialog
            //
            this.AutoScaleDimensions = new System.Drawing.SizeF(6F, 13F);
            this.AutoScaleMode = System.Windows.Forms.AutoScaleMode.Font;
            this.ClientSize = new System.Drawing.Size(527, 229);
            this.Controls.Add(this.SaveButton);
            this.Controls.Add(this.MoveDownButton);
            this.Controls.Add(this.MoveUpButton);
            this.Controls.Add(this.RemoveButton);
            this.Controls.Add(this.AddButton);
            this.Controls.Add(this.FavoritesListView);
            this.FormBorderStyle = System.Windows.Forms.FormBorderStyle.FixedDialog;
            this.Name = "FavoritesDialog";
            this.Text = "Favorites";
            this.Load += new System.EventHandler(this.Favorites_Load);
            this.ResumeLayout(false);

        }

        #endregion

        private CustomListView FavoritesListView;
        private System.Windows.Forms.Button AddButton;
        private System.Windows.Forms.Button RemoveButton;
        private System.Windows.Forms.Button MoveUpButton;
        private System.Windows.Forms.Button MoveDownButton;
        private System.Windows.Forms.ColumnHeader NameColumnHeader;
        private System.Windows.Forms.ColumnHeader PathColumnHeader;
        private System.Windows.Forms.Button SaveButton;
    }
}