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Latest news from international tax and transfer pricing
US tax reform developments
To keep up to date with the latest developments, news and implications of tax reform in the United States (US), visit PwC’s dedicated website. The website is regularly updated, and brings together insights from business specialists across the globe for US inbound and outbound organisations navigating change. Some recent updates to note include:
- Tax reform readiness - International tax provisions have complex state implications.
- Tax reform readiness - What should treasurers do today?
- Treasury and IRS release third notice on toll tax.
- Updated IRS Q&As could immediately impact taxpayers electing to pay toll tax in instalments.
- IRS Notice provides transitional guidance on advance payment rule.
- Third Section 965 Notice on the ‘toll tax’ calls for immediate action.
- Uncertainty around application of the BEAT raises issues for non-US headquartered service companies.
- Summary of key 2017 and 2018 federal tax rates and limits—many changes after tax reform.
- First guidance under amended interest expense limitation clarifies high-profile issues.
- Key tax developments for global companies operating in the USA, including tax reform updates for US inbound organisations and uncertainties on dispositions of partnership interests by foreign persons.
Updated PCG issued on Simplified Transfer Pricing Record Keeping Options
The Australian Taxation Office (ATO) has published an update to Practical Compliance Guideline PCG 2017/2 on simplified Transfer Pricing Record Keeping Options that reflect the types of transactions or activities the ATO believe are low risk in the context of international related party dealings. This update provides the minimum interest rate for small related party outbound loans for the 2018 year.
Australia-France tax treaty
The Australian Federal Treasurer has provided notice that Article 26 (Assistance in Recovery) of the Australia-France double tax treaty entered into effect on 1 April 2018. Article 26 obliges each jurisdiction to take certain action in its own territory to assist the collection of taxes owed to the other.
ATO multinational compliance focus
Australian Taxation Office Deputy Commissioner Mark Konza, in a recent speech, highlighted developments in Australia over the last few years on base erosion and profit shifting (BEPS) and multinational enterprise tax compliance.
Key multinational compliance focus areas for the ATO that were mentioned include:
- transfer pricing in the pharmaceutical industry
- for the energy and resources sector - exploration expenditure, hubs (particularly marketing hubs) and related party financing, the use of derivatives to avoid interest withholding tax and cross currency interest rate swaps
- the fragmentation of business structures to recharacterise income
- the transfer of intellectual property offshore, and
- the manipulation of thin capitalisation calculations.
When it comes to possible developments and issues for the future, it is interesting to note Deputy Commissioner Mark Konza’s comment that “... we are closely watching international developments for signals on further legislative change. Australia’s position is a balance: we do not seek to go out ahead of the international consensus, but nor will we be left behind.”
OECD and BEPS developments
The Organisation for Economic Cooperation and Development (OECD) has released additional guidance on the attribution of profits to a permanent establishment resulting from the changes in the Report on BEPS Action 7 to Article 5 of the OECD Model Tax Convention. This additional guidance sets out high-level general principles for the attribution of profits to permanent establishments, and includes examples of a commissionaire structure for the sale of goods, an online advertising sales structure, and a procurement structure. Refer to PwC’s Global Tax Insights for further details.
In other developments:
- The OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) which now includes activations by Panama. The OECD also released the second edition of the Common Reporting Standard (CRS) Implementation Handbook. Refer to PwC’s Global Tax Insights for further information.
- The OECD announced that the Multilateral BEPS Convention will enter into force on 1 July 2018 for Slovenia, Austria, the Isle of Man, Jersey, and Poland which have deposited their instruments of ratification. In accordance with the rules of the Convention, its contents will start to have effect for existing tax treaties from 2019.
- The OECD published new transfer pricing country profiles for Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden and Uruguay respectively. These new profiles reflect current transfer pricing legislation and practices of each country. The profiles of Belgium and Russia have also been updated. Country profiles are now available for 44 countries.
- The Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) and OECD has released a draft practice note that will help developing countries address profit shifting from their mining sectors via excessive interest deductions. Comments are due on 18 May 2018.
- It was announced that the Global Forum on Transparency and Exchange of Information has issued nine peer review reports. Four jurisdictions – Estonia, France, Monaco and New Zealand – received an overall rating of ‘Compliant’. Three others – Bahamas, Belgium and Hungary were rated ‘Largely Compliant’. Ghana was rated ‘Partially Compliant’. Progress for Jamaica was recognised through a Supplementary Report, which attributes a ‘Largely Compliant’ rating.
- The OECD has given an update on the actions to address the misuse of residence/citizenship by investment schemes to ensure that the integrity of the OECD/G20 CRS is preserved.
Singapore’s new transfer pricing rules and guidelines
Singapore has introduced new transfer pricing rules, as well as guidelines on how these rules are to be applied. The rules codify requirements for the preparation of transfer pricing documentation. In addition, new penalties and fines for noncompliance were introduced as part of the legislative package. The detailed rules set out the powers of the Inland Revenue Authority of Singapore to enforce the arm’s-length principle. Refer to PwC’s Global Tax Insights for further information.
China extends preferential income tax policy for integrated circuit enterprises
The Chinese Ministry of Finance, State Administration of Taxation, National Development and Reform Commission, and the Ministry of Industry and Information Technology jointly issued Public Notice on the corporate income tax policy for software and integrated circuit (IC) enterprises. The notice provides incentives to qualified IC enterprises or projects established after 1 January 2018, and to qualified IC enterprises established before 31 December 2017, that have not yet made a profit. Refer to PwC’s Global Tax Insights for further information.
German tax authorities release circular on anti-treaty/ directive-shopping rules
German tax authorities have released a circular addressing the European Union (EU) law compliant interpretation of the German anti-treaty/directiveshopping rules. The Circular responds to recent judgments of the European Union Court of Justice. As a result of this circular, more taxpayers should benefit from the withholding tax reduction under the EU Parent-Subsidiary Directive. Refer to PwC’sGlobal Tax Insights for further information.
European Commission releases State aid opening decision
The European Commission (EC) has made publicly available the non-confidential version of its opening decision in the formal investigation into another EC State aid decision in the area of transfer pricing. If the EC’s approach is confirmed in its final decision, we expect further litigation before the European courts. Multinational enterprises should be aware of the possible impact of the EU State Aid developments on their current fact patterns and plan accordingly. Refer to PwC’s Global Tax Insights for further information.
New Luxembourg IP tax regime
The Luxembourg Government has approved legislative measures necessary to bring Luxembourg’s new intellectual property (IP) regime into force effective from 1 January 2018. The new regime provides an 80 per cent tax exemption on eligible net income for qualifying IP rights. Refer to PwC’s Global Tax Insights for further information.


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HEAD down to your local pub next week to hear talks from University of Portsmouth researchers on everything from volcanoes, prehistoric life and mending organs to how frogs could benefit our health.
The three-day Pint of Science Festival will see 18 university researchers give public science talks at two pubs in Southsea – The Barley Mow, pictured right, and The Fat Fox — over three evenings from May 15 to 17.
Pint of Science is the world’s largest festival of public science talks.
Thousands of scientists simultaneously stand up and tell the public about their research in over 100 cities across 12 countries.
Founded five years ago by two UK researchers, the festival brings a unique line-up of talks, demonstrations and live experiments to the nation’s favourite locals.
Attendees in Portsmouth will enjoy a variety of talks including:
n TERROR FIRMA! – An evening of earth-shattering science discussing everything from rising continents to explosive volcanoes.
n KEEPING HEALTHY, KEEPING COOL - Come along and enjoy some pretty cool talks about body cryotherapy, mending organs and how frogs could benefit our health.
n PEOPLE AND PLANET - An exciting evening discussing everything from renewable energy to urban animal visitors.
Alongside the main talks, each evening will also include a range of fun, science-related activities including fun quizzes, geeky puzzles, and engaging stories.
Entry is £4 each evening.
Tickets and more information are available from the Pint of Science website at pintofscience.co.uk/events/portsmouth
For more see youtube.com/watch?v=PcoMhtN8teM&t=4s

domain: news


It is that time of the year again, for our website! 2019 has been, so far, another extremely rich year for the music business, in terms of quality of new releases and live performances from music artists of different genres worldwide.
This year, Bluebird Reviews has slightly changed the voting formula for the two categories, Artist Of The Year and Live Act Of The Year, by selecting randomly 10 readers of our website based in different part of the world, asking them to select their favorite artist for each category.
For 2019, the shortlists for the two categories are the following:
Artist Of The Year:
- Flying Colors
- Albert Castiglia
- Eric Gales
Best Live Act:
- Tears For Fears
- Joanne Shaw Taylor
- Roberto Cacciapaglia.
The Career Award for 2019 has been assigned to one of the greatest piano and keyboard player of this century, Mike Garson, for his outstanding contribution to the world of music and the careers of many renowned worldwide artists, among many, the great David Bowie.
The winners of the two remaining categories will be announced by the end of November 2019.
Our website wishes to thank all the music artists who have so heavily contributed to another, highly successful year for music through their talent.


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domain: geography


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All Systems Operational Normally
Eager in spirit for a better world, an amateur rock band from bohemian Istanbul embarks on an impromptu tour to mainland Turkey, in hopes of sharing their music and love with fellow countrymen.
Disclaimer: This site does not store any files.
|Quality||480p, 720p, 1080p, 2K, 4K|
|Director||Can Eskinazi, Deniz Tortum|

domain: artistic


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KUALA LUMPUR, March 28 ― Non-governmental organisations (NGOs) helping to feed the poor and homeless during the movement order control (MCO) have been advised to stop delivering food directly to the needy, Defence Minister Datuk Seri Ismail Sabri said.
Instead, they’ve been advised to send the food to one collection point and the food will then be disbursed by RELA and the army.
“Firstly, let me thank these NGOs who are helping the government during this time in need.
“However in order to reduce movement during this MCO, we cannot allow some to go out to send food while others have to stay at home,” Ismail said during a press conference after chairing the special task force meeting today.
“What I’d like to suggest here is that they send the food supplies to the various centres that have been opened under the Peoples Welfare Department and the Ministry of Women and Family Development in each district.
“These offices will be used as a collection point for the food. Then to deliver the food to the needy, we decided that the RELA and the army will be in charge of this,” he said.
Those who used to feed the homeless like the soup kitchen and welfare homes have struggled to get food to feed the needy during the MCO.
One example is in Puchong where volunteers have been busy cooking more than 1,000 meals per day at a large kitchen and delivering them to the needy under Project Mother, set up by Tara Foundation in partnership with Pure Life Society, Global Hindu Federation, United Malaysian Hindu Voice, Malaysia Hindu Dharma Mamandram, and Malaysia Narayani Foundation.
Other groups like Mercy Malaysia, The Lost Food Project and Pit Stop community Cafe have also been doing their part to help distribute food.
However, Ismail said they still want to limit the movement of people around the areas the foods distributed as people can still be exposed.
“We do not want too much movement to happen as it’ll also affect the people living in those areas.
“So while we’re happy and we encourage those who care about others well being to continue to help out, we must still adhere to the rules of the MCO,” Ismail added.

domain: food


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Queen Elizabeth visits historic Irish monument
Britain's Queen Elizabeth II toured the Rock of Cashel, one of Ireland's most historic monuments, as she tasted tourism and gastronomic highlights Friday on the final day of her state visit.
Wearing a bright green coat with a blue dress and hat, the Queen and her husband Prince Philip flew in by helicopter from Dublin on a drizzly morning.
A striking group of medieval buildings on a limestone outcrop in County Tipperary, southwest Ireland, parts of the Rock of Cashel date from the 12th century.
Saint Patrick, Ireland's patron saint, is said to have spent time there and it is now one of the country's top tourist attractions, overlooking the "Golden Vale" area of rolling pastureland.
To the sound of applause, squawking birds and gentle harp music, the royal couple were given a tour of the 13th-century Gothic cathedral on the site.
Prince Philip, who turns 90 next month, seemed fascinated, pointing at various features.
The queen's visit has focused on healing the centuries-old wounds of history, but Ireland hopes it will also encourage more tourists from Britain.
The bailed-out country desperately needs tourists from its nearest neighbour to bolster its economy as it tries to recover from its financial collapse.
Later the queen was to visit Ireland's second city of Cork, to tour the covered English Market, which showcases some of the best of Ireland's produce.
They were also to visit the Tyndall Institute, which specialises in microelectronics research, before leaving for Britain.
Ireland's minister for agriculture and food Simon Coveney, a Corkman and one of the city's lawmakers, told reporters: "I'm really looking forward to bringing her to Cork.
"I'm confident that Cork people will really welcome her and ensure that her visit finishes off on as positive a note as the other three days have been and I hope Cork people hang out their brightest colours."
Late Thursday, the royal couple were treated to an evening of fashion, music, dance and literature in a bash thrown by the British embassy at the Dublin Convention centre.
Ireland has deployed the biggest security operation in its history to protect the first post-independence visit by a British monarch, amid threats from dissident republicans opposed to the peace process in British-ruled Northern Ireland.
Twelve people were arrested Thursday and bailed after being stopped at a Dublin railway station armed with various potential missiles, including rockets, flares and fireworks.
© 2011 AFP


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- GENERAL NEWS
Work to improve Japan’s water pipe infrastructure moving at glacial pace
7:06 JST, April 24, 2022
The overwhelming majority of major water service pipes damaged by a large earthquake off the coast of Fukushima Prefecture last month had not been made quake-resistant, the Yomiuri Shimbun has learned.
About 70,000 households in Iwate, Miyagi and Fukushima prefectures were left without water as a result of the quake’s detrimental impact on pipes in around 100 different locations.
Currently, only about 40% of the nation’s water pipes have been readied to withstand temblors, prompting experts to emphasize the need for such work to be expedited.
5 days without water
Shigetaka Hara, a 77-year-old farmer in Minamisoma, Fukushima Prefecture, was among those affected by the late-night March 16 quake, which measured upper 6 on Japan’s seismic intensity scale of 0-7. “I couldn’t wash things, or even flush the toilet,” he said of his 5 days without water. “The hardest part was getting to a supply facility in the city.”
Hara explained how he drove daily to the facility with five, 20-liter storage containers and waited in line for up to two hours to fill his tanks. He also collected rainwater to flush the toilet and bathed repeatedly in the same bathwater.
About 60% of the water pipe damage in Fukushima Prefecture occurred in the municipalities of Minamisoma, Soma and Shinchi, with some 23,092 houses left without water for up to a week.
The Soma District Water Supply Authority logged instances of damage in about 40 spots, including water pipes linking a purification facility to a distributing reservoir, and pipes linked to general households.
The Health, Labor and Welfare Ministry has encouraged local governments to accelerate quake-resistant work, which includes securing pipe joints with special components, among other measures.
In Fukushima Prefecture, 56.3% of water service pipes have been enhanced to withstand earthquakes; the pipes damaged by the recent quake had not been upgraded.
The same area was hit by a similar upper 6 temblor in February last year, cutting water supplies to about 630 homes. “It was all we could do to repair the damaged pipes; we weren’t able to start on quake-proofing work,” said the chief of the facilities section at the water supply authority.
The Yomiuri Shimbun contacted local governments and water supply authorities in 27 cities, towns, and villages in the three prefectures where water supplies stopped. As of April 5, water pipes were found to have been damaged at one location in Iwate Prefecture, 51 spots in Miyagi Prefecture, and about 50 sites in Fukushima Prefecture.
Investigations are ongoing in Kakuda, Miyagi Prefecture, where 1,682 houses were affected by water-supply cuts, meaning more instances of damage will likely be uncovered.
Water was cut to about 700 houses and a hospital in Yamamoto, Miyagi Prefecture, which registered the recent quake as lower 6. In 2011, the whole town was left without water following the Great East Japan Earthquake, which killed 637 local residents. As of the end of 2010, the town’s population was 16,735. However, many people have subsequently left the area, and, as of the end of March, the population stood at 11,909, a drop of around 30%.
An official in charge of the town government said: “Fewer people are using the town’s water services, so we can’t pull in the same kind of revenue we did previously. This makes it difficult to pay for the water pipe quake-proofing in one go.”
Though water pipes have undergone quake-resistant work in Osaki and Taiwa — both of which are administered by the Miyagi prefectural government — a water main suffered damage due to component failure. The prefectural government is investigating the cause of the failure in the pipe, which runs along a bridge that crosses a river. “We’re closely examining the reasons behind the water supply cut-off,” an official said.
In 1995, 1.3 million houses lost access to water due to the Great Hanshin Earthquake. The Tokyo metropolitan government reportedly has learned lessons from this and has been upgrading its water pipes since fiscal 1998. At present, 65.3% of the capital’s water pipes have undergone such work, second only to Kanagawa Prefecture, at 72.8%.
Despite this, however, it is expected that about 35% of Tokyo households will be left without water if the Tokyo metropolitan area is hit by an earthquake with an epicenter directly below the area. The metropolitan government has been prioritizing water-related infrastructure that links key facilities, including evacuation centers, stations, and medical institutions.
In the wake of the Great East Japan Earthquake, about 2.56 million houses in Tokyo and 18 other prefectures were left without water. At the time, there were calls to increase the ratio of Japan’s quake-resistant pipes, which then stood at a national average of 31%. According to the health ministry, this figure had risen to 40.7% as of March last year.
Most water service businesses are run by local governments on a self-paying basis. In Kochi Prefecture, which is expected to suffer sizable damage if the area is struck by a major Nankai Trough temblor, 23.8% of water pipes have undergone quake-resistant work. An official in charge of the prefectural government said, “It’s difficult for municipal governments of cities, towns, and villages with scant financial resources to scrape together cash for such work.”
Masakatsu Miyajima, a former professor at Kanazawa University and an expert in disaster prevention engineering who conducted on-site inspections following the latest Fukushima earthquake, said: “The efficacy of water pipes that have been made quake-resistant is obvious. As such, the state should increase subsidies to local governments in financial difficulties. If funds for related work is secured by hiking water service charges, local governments need to carefully explain to residents that the rise is part of measures to ready against natural disasters.”
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(Video above was taken from demolition seen Friday morning.)
BUFFALO, N.Y. (WIVB) — A New York State Supreme Court judge has tossed out a Buffalo preservation group’s petition to stop the demolition of the Great Northern Grain Elevator.
The Campaign for Buffalo History, Architecture & Culture argued that then Buffalo Commissioner of Permit & Inspection Services James Commerford was not correct in his findings that the historic grain elevator wasn’t structurally sound.
Justice Emilio Colaiacovo sided with the City of Buffalo, and the owner of the building, ADM Milling, in their intention to bring down the elevator. He cited findings from engineers that showed the building is beyond repair and is a safety hazard.
The judge added that no one “takes pleasure” in demolishing a historical building. However, he said Commissioner Commerford’s demolition order was not haphazard and the product of “serious investigation.”
“The hole in the northern walls still have stress cracks, the H-clips that provide structural support have been compromised, the cupola remains cantilevered and without proper anchor points to the walls, and the remaining masonry is without adequate bond and is unlikely to withstand strong winds,” Justice Colaiacovo wrote in his ruling.
The Campaign for Buffalo History, Architecture & Culture told News 4 they will appeal the judge’s decision.
MORE | Click/tap to read the decision.
Wednesday, a city spokesperson said demolition would get underway in the coming days. At the time, equipment was on standby next to the Ganson Street site.
On Friday morning, News 4 was there while crews were tearing it down.
An ADM spokesperson released a statement to News 4’s Jeff Preval reiterating the grain elevator is “beyond repair,” and they plan on moving forward with demolition.
“The Great Northern Elevator constitutes a safety hazard and is beyond repair, a reality that has been clear to us, the City of Buffalo, and a court in its rulings upholding the city’s demolition permit. As a result of these rulings, the City’s Emergency Demolition Order is in full effect, and we are continuing to move forward with safely dismantling the facility. Our priority right now is mitigating the safety concerns. We don’t have further details to share at this time.”Jackie Anderson, Media Relations, ADM
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- NY’s plan to install EV Charging stations approved


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Scratch & Solve Hangman Series
The classic game of Hangman can now be taken anywhere and played solo. These handheld pads measure 3.25" x 5.75" and flip open to reveal fun, scratch-off games. All the letters of the alphabet are presented with 26 scratch-off, gray circles. Pick a letter, rub off the circle with a fingernail or coin, and find out if the letter is in the puzzle and where. Complete the word or phrase given beneath the circles before you have to fill in the 6 body parts (that's six wrong letter guesses) and you win! There are 93 games in each booklet. Puzzles do not get harder as the series progresses, there's just more of the same, but Tough Hangman games provide more complicated words or phrases that may stump even the best player.

domain: entertainment


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When we opened the Doodle for Google contest in January of this year, we couldn’t wait to see all of the fantastic doodles that students across the country would submit for our 2020 theme “I Show Kindness By...”. We received tens of thousands of submissions from students in all 50 states, as well as Washington D.C., Guam, Puerto Rico and the U.S. Virgin Islands. Today, it's so important to show kindness and compassion, and this year's contestants shared the multitude of ways they demonstrate empathy in their communities.
After carefully reviewing all of the submissions, we announced our 54 state winnersand opened up public voting on our website. And today we are happy to share that the votes are in and the judges have deliberated. We’re ready to announce our five national finalists for the 2020 Doodle for Google contest!
Our finalists were chosen based on a combination of our judging criteria (which includes artistic merit, creativity and how well participants communicated the theme in their artwork and written statement), as well as the results of public voting. Each of these artists truly committed to spreading a unique and powerful message of kindness, so let’s meet our finalists:
K-3 National Finalist: MacKenna Hughes
4-5 National Finalist: Sharon Sara
6-7 National Finalist: Yewon Lee
Fort Lee, New Jersey
8-9 National Finalist: Gwenith Madhan
10-12 National Finalist: Morrah Burton-Edwards
New Orleans, Louisiana
Congratulations again to MacKenna, Sharon, Yewon, Gwenith and Morrah! As National Finalists, our student winners will receive a $5,000 college scholarship, Google hardware for the school year and some fun Googley swag. Check out their artwork, along with all 54 of the state winners on our website gallery.
In the next and final stage of the contest, our judging panel will determine which of our five national finalists will be chosen as the national contest winner. The winner’s artwork will be featured on Google’s homepage for 24 hours, they’ll receive a $30,000 scholarship and a $50,000 technology package for their school.
Good luck to our national finalists, and stay tuned to find out who our 2020 contest winner is!


Methane is everywhere on Earth. It’s the main ingredient in the natural gas that powers heating, cooking, and electricity. It’s also a potent greenhouse gas. The presence of methane is also interesting for a different reason: because the biggest source of the gas on Earth is bacterial life. That means when NASA planetary scientists caught a glimpse of it on Mars, it merited a closer look.
The first question, explained Jet Propulsion Laboratory (JPL) scientist Lance Christensen, was whether the methane was really there. “When you use a telescope on Earth looking at Mars, you’re looking through our atmosphere, which has methane in it. There’s always a bit of uncertainty whether what you think is on Mars is really there. So, the next logical step: the next time you land a rover on Mars, why don’t you sniff for it?” A team at JPL, led by Chris Webster, built a new instrument — a tunable laser spectrometer (TLS) — that can detect even minute traces of methane, measured in parts per trillion, as well as carbon dioxide and water vapor, and installed it on the Curiosity rover. Every month or so, the rover ingests some Martian air and analyzes it with the TLS.
Previous space-ready spectrometers weren’t powerful enough, and none of the very sensitive Earth-based instruments were small enough in size, weight, or power consumption. JPL was able to use new and improved lasers, detectors, and electronics to build the tiny and powerful TLS. “That enabled us to shrink the entire system while maintaining the same level of accuracy and precision,” said Christensen.
For methane, a laser needs to be tuned to the mid-infrared range, and NASA had done quite a bit of design on the micro-structure of mid-infrared lasers to make them more efficient. After Webster’s team built the TLS, Christensen’s role was to validate the same technique for Earth applications and demonstrate it to industry because JPL knew that the Mars sniffer would also be useful to the natural gas industry.
In the end, Christensen largely redesigned the TLS for Earth applications. He wanted something that could be mounted on drones and that could run its analysis 10 times a second. In 2013, he teamed with the Pipeline Research Council International to test a handheld version of his methane sniffer but he knew the commercial possibilities were bigger and that the drone-based version could work even better.
Andrew Aubrey, who worked with Christensen on this project, also saw big commercial potential. He brought in funding from major oil and gas companies and coordinated and led field campaigns to demonstrate sensor performance. By 2016, there was interest in a commercial version. That’s when he and his JPL colleague spun off the technology to meet demand for emission-detection services as well as sensor manufacturing. He licensed the sensor technology from JPL and created Pasadena, CA-based SeekOps in 2017.
“Companies hire us to go out and inspect their well pads where they’re producing oil and natural gas,” Aubrey said. “We’re able to tell them exactly where the process emissions and leak locations are.” SeekOps also inspects distribution stations and metering stations downstream from the well, to see where any loss might be happening. Because of the JPL-developed sensor and the efficiency of monitoring by drone, SeekOps is able to do a more comprehensive job compared to traditional leak-detection operations in about a third of the time. In fact, a full well-pad inspection can take as little as 15 minutes using the SeekOps system, which is 1,000 times more sensitive than competing technologies.
The company’s vehicle-mounted system, which also includes a wind sensor and transmits results in real time to a tablet mounted near the driver’s seat, can continually inspect for leaks as technicians drive. Although these systems don’t detect leak sources as comprehensively as aerial sweeps, they are still useful to identify potential problem areas during day-to-day driving operations.
As the tundra warms, more swamps form, and those swamps emit methane. “Having this inexpensive system, it can be used 24/7 over large areas,” said Christensen, and could provide useful data for scientists hoping to learn more about just what’s going on in those swamps and, by extension, our atmosphere.
For more information visit here .


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Cost of living in Ōita, Japan compared to Zaria, Nigeria
WARNING! Zaria has artificial and unrealistic official exchange rates. You can also get this comparison using the parallel street rate in Zaria.
WARNING! This comparison is based on only a few data points. At this point it is only a guess. It is based on less than 10 prices entered by less than 5 different people.
These prices were last updated on December 21, 2016. Exchange rate: 3.197 NGN / JPY *
Do you live in Zaria? We need your help!
What do you think about this comparison?
Cost of living in Ōita (Japan) is 155% more expensive than in Zaria (Nigeria)
For example, you would need at least 2,259,388 ₦ (¥706,822) in Ōita to maintain the same standard of living that you can have with 886,000 ₦ in Zaria.
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- 500 g of boneless chicken breast in Caracas costs Bs 35,000 (1 minute ago)
- 2 liters of coca-cola in Burgas costs 2.19 лв (15 minutes ago)
- Monthly rent - 45 m2 furnished studio in expensive area in Mazatlán costs Mex$ 10,653 (19 minutes ago)
- Monthly rent - 480 sqft furnished studio in expensive area in Cadiz costs €807 (43 minutes ago)
- One-way ticket in public transport in Cambridge costs £1.80 (about 1 hour ago)

domain: finance


text:
Circular No.ES/37/2020-21 9th April, 2020
To: Members of the Council
Sub: CBIC provides relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
CBIC has issued Notification No.3/2020 – Integrated Tax dated 8th April, 2020 and Notification No. 1/2020- Union Territory Tax dated 8th April, 2020 providing relief by conditionally lowering the interest rate for tax periods of February, 2020 to April, 2020.
This notification shall come into force with effect from 20th March, 2020.
Members may kindly make a note of the above details.

domain: law


text:
Search the Community
Showing results for tags 'Shub-Niggurath'.
Got ol Shubbu-Shubbu painted up a while ago, never got around to showing her off. The base has pieces of acritter from Cthulu-Wars, as well as tentacles from Reaper's Creature Components (03334) and a pile of skills from Forge Prints, as well as copious amounts of water effects for slime. Really enjoyed painting this abomination. I based the colors a bit on the Demogorgon from Stranger Things, as the mouth really reminded me of the beast.
Started Cthulhu Wars for a friend today and I think I need some help with the Yellow Sign cultists. I'm starting with the robes and I feel like something went wrong somewhere along the line, not sure exactly how to fix it. Base coated black, then drybrushed ochre through yellow, then went back through glazing ochre through yellow. Maybe a dark brown wash will help. Could use some help.


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Former Generations Actor Sipho ‘Psyfo’ Ngwenya Gets Married
Former Generations actor, child star, music producer, and rapper; Sipho ‘Psyfo’ Ngwenya got married to his girlfriend of three years; Amirah Mirah this week but all Twitter users are still talking about, is his past relationship with TV presenter and radio host; Hulisani Ravele.
Psyfo and Hulisani dated for 10 years but called it quits in 2017. Both Hulisani Ravele and Sipho ‘Psyfo’ Ngwenya were presenter on SABC1’s children’s TV show; YOTV and Wildroom.
Ngwenya proposed to his girlfriend in August last year, while baecationing in Zanzibar, and got married this month.
He tweeted images an hour ago of himself and his new wife: “Guess what mate!!!! Officially Mr. and Mrs. Ngwenya!!!!”
Ravele who’s a radio host on Joburg’s 94.7 broke her silence on the break-up a while ago and said her breakup with Ngwenya was even difficult on some of her family members.
“I’m very close to both sides of my family. I’m one of 39 first-generation grandchildren – and that’s just on my mom’s side! Even so‚ I didn’t speak to some family members for several months because they couldn’t accept our decision to end our relationship. I heard: ‘Just give him a chance’ more times than I could bear.”
Ravele whose also a businesswoman said there was no drama around their split and that they had just grown apart.
“Things happen and I guess we just grew apart‚” she added.
Ngwenya who is still defending trolls and dealing with angry fans about his split with Ravele told fans: “Please don’t be rude my sister. Let me live. You focus on your life and I will do mine‚” he said.
Ravele’s fans are still trolling Ngwenya’s new-found relationship years later and replied to the tweet of his images today of his new bride with:
“But we will never forget what you did. Congratulations!”
While another tweep defended Ngwenya by tweeting: “One would swear yall don’t have your own lives the way niphaphela izindaba zabanye abantu ngakhona. Just congratulate and keep it moving.”
There’s been no word from Ravele yet about the newlyweds.
Other Stories You May Be Interested In:
- Generations Gaddafi Unemployed After Queen Sono Got Cancelled
- Makhadzi Goes Wild Again And Buys A Motorbike

domain: celebrity


text:
Today I am proud to be a Finn !
The Finnish parliament accepted for the first time the Citizens' Initiative to legalize gay marriages and thus took a big step towards a more equal Finland. Finland was the last Nordic country to accept this kind of bill, but that still doesn't mean that the fight is over. There will be at least two more votes whether the law really comes into existence or not, but the fact that it moves forward is a big deal!
Today I shall have a drink for all my friends who one day hopefully will have the same rights when it comes to love as I do!

domain: sociology


text:
6 years ago
maximum suitable may be by some unit of mass. Any unit of volume ought to be corrected for temperature and (in case you opt for extremely severe accuracy) tension. because of the fact the variety of water molecules in a given volume variations with the two temperature and tension. _____________ Andre' B.

domain: chemistry


During a recent show at Bud Arena in Moscow, The Game revealed some major news. Just like his longtime rival 50 Cent, the Compton native has announced that his next album just might be his last.
“When I get back to L.A. I’m going straight to jail because I fuckin’ had a fight with a police officer and shit. So, I’m gonna sit down for a minute and I’m gonna write my next album, which is probably gonna be my last album. It’s called Westside Story. It’s gonna be some ill shit. But I don’t even really give a fuck about that, man. All I give a fuck about is my music, my kids, my fans, and my family.”


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Japanese Ospreys will fly over Okinawa for first time during October exercise
Stars and Stripes September 15, 2023
CAMP FOSTER, Okinawa — Japan’s army is poised to fly one of its tiltrotor aircraft over Okinawa for the first time despite objections from the prefectural government.
The V-22 Osprey from the Japan Ground Self-Defense Force is scheduled to take part in next month’s Resolute Dragon 23.2, a multi-domain exercise with the U.S. military.
Although a Japanese Osprey will make its first flight over Okinawa, two squadrons of Marine Ospreys fly there routinely from Marine Corps Air Station Futenma.
Since June 2022, eight Marines have died in two incidents involving Ospreys in Australia and the U.S. On Thursday, two Marine Ospreys diverted to airports in southwestern Japan after cockpit warning indications, according to a Marine spokesman on Okinawa.
Resolute Dragon 23.2, scheduled for Oct. 15-31 across Japan, will involve thousands of U.S. Marines and Japanese troops in stand-in force exercises, such as command and control, precision fires and maneuvering, III Marine Expeditionary Force spokesman 1st Lt. Alejandro Arteaga said by email Friday.
A stand-in force — a key tenet of the Marine Corps’ Force Design 2030 — is a smaller, mobile unit inserted within range of enemy missiles to seize and hold key islands and deny enemy vessels access to surrounding seas.
The Japanese Ospreys will ferry simulated casualties from New Ishigaki Airport on Ishigaki, 160 miles east of Taiwan, to Amami Oshima, northeast of Okinawa, and then to Kyushu, the southernmost of Japan’s main islands, a Ground Self-Defense Force spokesman said by email Friday.
Some government officials in Japan are required to speak to the media on condition of anonymity.
Okinawa prefecture lobbied the Okinawa Defense Bureau, which represents Japan’s Ministry of Defense on the island, and the Ground Self-Defense Force to exclude Japanese Ospreys from the exercise to “minimize the impact” to Okinawa’s local population, the prefectural Military Base Affairs Division announced Wednesday on X, formerly known as Twitter.
The Osprey has been a point of contention in Japan since it first arrived at Marine Corps Air Station Iwakuni on the main island of Honshu in July 2012. The aircraft’s development history, coupled with several high-profile crashes, has made it the target of an Okinawa protest movement.
Three Marines died and several others were hospitalized in Australia on Aug. 27 when their Osprey crashed during the multinational Talisman Sabre exercise. Two days later, Gen. Eric Smith, assistant commandant of the Marine Corps, ordered a “thorough and harsh” safety review. The review was expected to be completed Friday.
Another five Marines died in a June 2022 crash in the Southern California desert, an incident tied to an ongoing mechanical problem – a hard clutch engagement – in the gearbox, according to a Marine Corps accident investigation.
On Thursday, a pair of MV-22 Ospreys from Marine Corps Air Station Futenma on Okinawa made forced landings on remote Japanese islands due to “cockpit caution indications,” Maj. Rob Martins, a spokesman from the 1st Marine Aircraft Wing, said Friday by email.
The first aircraft diverted at around 1:45 p.m. to Amami Airport on Amami Oshima, Martins said. The second landed two hours later at Ishigaki Airport. The crews of both aircraft landed their respective tiltrotors safely.
No injuries or damage resulted, and the landings caused no delays at either airport, spokesmen from Kagoshima and Okinawa prefectures’ airport divisions said by phone Friday.
Marine maintainers were still troubleshooting the aircraft at both airports at 11 a.m. Friday, Martins said.
III MEF will contribute most of the 4,500 U.S. troops participating in Resolute Dragon next month, Arteaga said. Another 2,000 will come from Japan’s Western Army, Japanese public broadcaster NHK reported Thursday.
Training will take place across the country, from Hokkaido in the north to Yonaguni, an island 70 miles east of Taiwan.
About 80 U.S. soldiers and Marines will take part from Camp Ishigaki, a Ground Self-Defense Force base, for the first time.


Check the idle air control (IAC) valve for proper operation or carbon buildup. You'll need to remove it and do a visual inspection of the valve, as well as the ports.
I’ve got the symptoms of a vacuum leak; aka high idle and no power. The car is idling at 1500 to 2000 rpm. Could the EGR cause this problem? I can not find any vacuum leaks, and the EGR is the only component that I haven’t changed yet.
I have a 2002 Sierra 4.3l that won't go over 25mph. Do you think it's due to a bad EGR or catalytic converters?
Why is there a recirculation of exhaust gases in a car?
I own an Ashok Leyland EGR system 1618T. I have changed the EGR three times, and again it is defective. This is the fourth time. The EGR is leaking from inside. What are the possible causes?
How do you know if the problem with the idle speed is caused by the EGR valve or just the gasket?
Where is the E.G.R. valve located on a 1998 mercury tracer ?
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text:
I would like someone to design a tatoo for me that combines the following elements.
Skull, lamp, genie, world, 1 grain sand, heaven, wild flower, infinity symbol and hourglass
10 freelance font une offre moyenne de £132 pour ce travail
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A parallel hybrid modular multilevel converter for high voltage DC applications
Amankwah, Emmanuel K. (2013) A parallel hybrid modular multilevel converter for high voltage DC applications. PhD thesis, University of Nottingham.
Reliability and efficiency of power transmission has been at the forefront of research for some time and is currently being given critical consideration due to the increased dependence on electrical energy. With the increased demand for electricity, engineers are considering different methods of supply arrangement to improve the security of electricity supply. High Voltage Direct Current (HVDC) transmission is a technology that avails itself for distance power transmission, interconnection of asynchronous networks and cross sea or offshore power transmission. The main element of an HVDC system is the AC/DC or DC/AC power converter.
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text:
Local artist trying to enrich lives
Southwestern, Colorful expressions
Unique and Affordable. A portion of proceeds go to various animal and environmental organizations!
Converse about art related ideas in street art, graffiti styles, and techniques.
Need something special?
I will gladly do commissioned or custom pieces including murals and street art, both indoors and outdoors. Please contact me and we can get started. Once the idea, size, and rough sketch is agreed upon, a non-refundable down payment is required. This will be 25% of the agreed upon price. I look forward to working with you!
Supported by The WebsiteFoundry LLC.

domain: design


text:
Part 9 of my Top 10 Ed-Tech Trends of 2013 series
This trend is one of the few this year that I haven’t explicitly covered in years past: what’s happening to “the credit” – the credit hour, accreditation, and so on. What counts for credit? Who counts these alternatives? What are they worth?
This trend is, of course, intertwined with the hype about MOOCs and competency-based education, along with the ongoing concerns about the cost of higher education, the explosion in student loan debt, and the demand that “everyone go to college.”
For those keeping score at home: in the Fall of 2013, postsecondary enrollments decreased 1.5% from 2012. Enrollments fell at four-year for-profit institutions (down 9.7%) and two-year public institutions (down 3.1%), although they did increase slightly among four-year public institutions (up 0.3%) and four-year private non-profit institutions (up 1.3%). Some of this is no doubt cyclical, as enrollments change as opportunities outside of school grow or shrink. But the diploma gap between high-income and low-income students continued to grow (54% of students from high-income families born circa 1980 completed a college degree compared to 9% of those from low-income families). And opportunities for the college-educated and the non-college educated alike seemed circumscribed in an economy that feels pretty grim.
The average student loan debt (that is, for those students taking loans – roughly 7 in 10) hit $29,400 this year. (Here’s a breakdown state-by-state of who’s graduating with debt.)
You can read the rest of this article here


Bridgeport funeral service celebrates life of Gregory Robertson; innocent bystander in shooting
Hundreds gathered at the East End Baptist Tabernacle for the funeral of Gregory Robertson, who was fatally shot at a club in Waterbury two weeks ago. Detectives say he was an innocent bystander.
Family and friends remembered Robertson as a hard-working father who always put his family first.
His loved ones say he moved to Virginia a decade ago to get away from violence, only to be killed upon his return to Connecticut to visit his son.
"It was just painful to be there, to see these people hurt and not be able to comfort them, to make things better, but God does that. God will make it right,” said family friend Tony Barr.
The family wishes to advocate against gun violence in his memory in the hope of saving others.
They say they want police statewide to "crack down on social clubs that act as a magnet for gun violence."
Police say the shooting remains under investigation.


text:
The sight of muscle in motion is fascinating to me—a source of awe and emotional pleasure. Aesthetically, the human body has been an inspiration and a medium of expression from the beginnings of art itself. One of the benefits of bodybuilding—and sports in general—is a heightened awareness of just how wondrous the human body is. In bodybuilding the beauty is expressed statically, like sculpture, and you have time to appreciate the symmetry, shape and development. Bodybuilding in its purest sense is both sport—the workout—and art, the display. At a bodybuilding event the artistic display is slow enough for the spectator to appreciate the nuance of development, but in other sports it’s lost in the speed of the action.
Track-and-field athletes in motion are the ultimate expression of the maxim that form follows function. The body is a tool for running faster or going higher or farther. Award-winning sports photographer Tony Duffy has made capturing those magnificent athletes at their best his life’s work, creating images that are both artistically and athletically inspiring. Most of the truly creative people I’ve met are driven by a passion—some might say obsession—for their art. Whatever the art—visual, verbal or physical—that passion is a distinguishing characteristic of those who are top rank. Tony has it, and you can feel it in every one of his images. It’s with great pleasure that we feature some of Tony’s most striking photographs of female track-and-field athletes in “Muscles In Motion,” which begins on page 226.
Charles Poliquin brings to IRON MAN a wealth of hands-on knowledge from his years of working with some of the best Olympic athletes and bodybuilders in the country. As I was reading in his column his answer to a question about the application of Olympic weightlifting to bodybuilding, I was transported back to my own experience with the Olympic lifts in the ’60s. Charles is right on in his assessment of their value and application. The various pulling movements he prescribes gave me new midback and trap development, and the front squat has no equal for building the lower thighs. Charles also explains the hows and whys of using acupuncture for strength and muscle gain. I’ve always believed that acupuncture had a place in rehab, but Charles makes clear why it belongs in every athlete’s arsenal of strength- and muscle-building tools. Great stuff! It starts on page 78.
While I’m in my nostalgia mode, I must reflect on Bill Starr’s Only the Strong Shall Survive installment, which begins on page 242. “Back to the Rack, Part 3” is full of great insights—historically and from a training standpoint. The rack is second only to the barbell as the most result-producing piece of equipment you can use. You can do everything from full-range movements to partials to isometrics. You can work your weak points to the max and do it safely, attack your sticking points or perfect your lifting—the only limit is your imagination.
Your comments are always welcome. Please send e-mail to me at firstname.lastname@example.org.


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A survey of music fans across Europe also called for Westlife and Girls Aloud to call it a day.
The poll results are bad news for Posh, Baby, Scary, Sporty and Ginger Spice, who although not back together indefinitely are about to embark on a one-off worldwide reunion tour.
After Pink Floyd, music fans said they wanted Swedish stars Abba and US rockers Guns N' Roses to reform.
The Jam, fronted by Paul Weller, came next in fourth place, followed by US group Talking Heads, and the Fugees.
Hard rock Californian group Van Halen was seventh, followed by George Michael's Wham!, New Romantics Spandau Ballet, and Boyzone in the survey by digital music provider Music Choice.
The poll of 5,000 music fans put Oasis in fourth place in the list of groups who should split, followed by veteran rockers The Rolling Stones.
The Black Eyed Peas were sixth, one place before homegrown stars Coldplay.
Andrew Jeffries, worldwide director of music and programming for Music Choice, said: "When Led Zeppelin announced their gig we wanted to see just who else would be a smash hit in Europe, so we turned to music fans to find out.
"Although we knew Pink Floyd might be a contender, we never dreamed they'd be the top choice and we were amazed that so many fans wanted to say 'goodbye' to Posh and co."


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Sistani Favors Brahimi Plan
Grand Ayatollah Ali Sistani, according to UN sources, approves of the transition plan of Lakhdar Brahimi for Iraq, which consists of establishing a caretaker Iraqi government on June 30 and then holding elections no later than January of 2005. Sistani at this point fears social chaos above all else, and wants the Muqtada issue settled and elections held as soon as humanly possible. He holds that without elections there can be no legitimate government in Iraq.
Brahimi has been holding extensive talks with Iraqi notables, including Abdul Aziz al-Hakim, leader of the Supreme Council for Islamic Revolution in Iraq.
AsiaNews profiles the disputes among Iraqi Shiites over Sistani’s unwillingness to take a public stand in the recent conflict between Muqtada al-Sadr and the Americans (he prefers to work behind the scenes).


Studies by the Metropolitan North Georgia Water Planning District indicate that over the next 20 years water demand in the metro Atlanta region could exceed one billion gallons of water per day. Metro Atlanta relies primarily on surface water from reservoirs and rivers for its water supply needs, simply because ground water is very limited in the area. Conservation measures are critical to insure adequate water resources for the future growth of the metropolitan Atlanta region. Rainwater harvesting could provide a significant option to add to future resources.
Rainwater harvesting installation is already taking place in the metro area on government and commercial buildings as well as private homes. No new laws or ordinances are needed to make rainwater harvesting possible. Standards are clearly set out in the state plumbing code and have been on the books since 2009. Adoption of rainwater harvesting practices can proceed immediately and begin producing measurable water savings within weeks.
Bob Drew, chairman of SERHSA, said he is happy to see the RBC recognize the important role rainwater harvesting can play in creating new water resources for the region. He added that he is looking forward to working with the RBC to tackle the important issue of Atlanta’s water supply.
“The metro Atlanta region enjoys some of the most abundant annual rainfall of any major inland city in the nation,” Drew said. “By capturing and using the water that runs off of area rooftops with every rainstorm, rainwater harvesting could provide a significant contribution to meeting metro Atlanta’s future water supply needs.”
A study verified by independent researchers at Georgia Tech concluded that if just one out of every 10 existing metro Atlanta homes and businesses used rainwater harvesting, this technology could potentially reduce demand for water from city and county water systems by roughly 27 million gallons per day. That’s the annual equivalent of filling more than 8,300 Olympic swimming pools with over 6 feet of water. Reaching a 30 percent adoption rate in 10 years would help produce upwards of 100 million gallons of water per day and help address storm water runoff issues.
Terry Lawler, RBC executive director, said the business community is committed to pursuing a range of water conservation measures. Working with SERHSA to provide a part of the solution, the RBC hopes to offer an immediate, effective response that will help keep the region thriving.
“Like many other large metropolitan areas, metro Atlanta still has water resource challenges that need addressing if we are to continue to attract investments,” Lawler said. “By taking pro-active steps to educate the public and show decision makers that our region is serious about having an ample supply of water for our future needs, our region will continue to grow and prosper. Over the coming months, the RBC will be partnering with public and private organizations throughout metro Atlanta to show the benefits of investing in rainwater harvesting.”
For more information, contact rbcatlanta.org.


text:
Massachusetts health officials on Monday reported 1,216 coronavirus cases, the highest day since the spring and the third straight day topping 1,000 as cases surge, while 17 more people died from the virus.
The Monday case count of 1,216 comes after a recent upward spike in cases — Friday’s 968 cases, Saturday’s 1,128 cases and Sunday’s 1,097 cases. The daily reports of more than 1,000 cases haven’t been seen since the spring.
The 17 new coronavirus deaths bring the state’s COVID-19 death toll to 9,881, the state Department of Public Health said. The three-day average of coronavirus daily deaths has dropped from a peak of 161 in May to 15 now.
The state has logged 151,777 cases of the highly contagious disease, an increase of 1,216 confirmed cases since Sunday. Of the 151,777 total cases, at least 122,856 people have recovered.
The daily percentage of tested individuals who are positive continues to remain high. That figure at the start of September was between 1% and 2%, but the rate was 5.4% on Friday, 5.2% on Saturday and 6.3% on Sunday — the most recent day of available data.
The seven-day weighted average of the state’s positive test rate ticked up from 1.5% on Sunday to 1.6% on Monday.
Statewide coronavirus hospitalizations on Monday went up by 12 patients, bringing the state’s COVID-19 hospitalization total to 550.
The highest peak of Massachusetts’ coronavirus hospitalizations was 3,965 on April 21. The three-day average of coronavirus hospitalizations has jumped from 308 last month to 546 now.
The state reported 25,486 residents and health care workers at long-term care facilities have now contracted the virus.
Of the state’s 9,881 total coronavirus deaths, 6,347 are connected to long-term care facilities.
More than 225,000 Americans have died. The country’s death toll is the highest in the world.
The U.S. has recorded more than 8.6 million coronavirus cases — also the most in the world. More than 3.4 million people have recovered.


text:
Expert Witness Services Nationwide
Professional Industrial & Crane Safety Consultants
Here When You Need Us
It’s a fact of life that accidents do happen. We are highly trained experts in accident investigation and reconstruction. Through our consulting services, we provide expert witness testimony and litigation support, as well as interpretation of standards and regulations. We are able, when necessary,
to assist you in all phases of litigation.
Our Consulting Qualifications:
- Over 30 years of experience with cranes and related industries
- Helping clients win and settle legal cases
- Serving on the ASME B30.2 crane code writing committee
- Serving on the ANSI Z133 committee
- Founders of and current advisors to CATS and Cranes101
On-site support is available to assess damages and to interview associated parties
regarding the events leading up to the accident.
Utilizing all available photographs, depositions, recorded statements, etc., a
determination is made as to the most probable cause or causes of the accident.
Expert Witness Testimony
We provide written reports, consultation and courtroom testimony as necessary to provide you with the best possible support.
I do not believe we could have resolved the case without your services. Thank you again for– Michael R. Lunsford, Attorney at Law
agreeing to be our expert in this case. If we have any matters involving cranes or crane inspections or anything that you could be our expert, I will definitely call you first.
[OSHA] found him very straightforward and veryFeedback from OSHA provided to Leo Carey, President, Centaur Consulting Group
knowledgeable on the specific subjects we were looking for—distinguishing between types of cranes, which ANSI standards apply to a particular crane based on its characteristics, and which ANSI standards apply to a particular crane based on its characteristics, and how long it typically takes to create the kind of crane damage found in this case. He has a lot of experience as an expert witness but has not previously testified for OSHA, which can be nice
feature to boost his credibility. I wouldn’t hesitate to use him on a future case.
Jay Sturm’s Resume
You can either call us at 508-966-4100 or provide your information below.
Our sister company, cranes101.com, provides training and equipment inspections, complementing our services as crane and industrial safety consultants.


text: Overnight oatmeal is always a great healthy option for breakfast that is already prepared in the morning so you can just grab and go. Since the holidays is around the corner, here are some festive overnight oatmeal recipes that you can try! You can have these cold or hot, but if the weather is chilly, heating it up will definitely help battle the chilly weather. Here’s an overview of the recipes in the video below: Cranberry Orange Overnight Oatmeal Pomegranate Pistachio Overnight Oatmeal Eggnog Overnight Oatmeal Oatmeal Cookie Overnight Oatmeal Gingerbread Overnight Oatmeal Try it for your self and let us know which recipe is your favorite! https://youtu.be/0vpcU0ZqS_I Want some more overnight oatmeal recipes? Check out our blog here!


I needed some suggestion on batch printing. I have a report that filters for multiple companies with a slicer. However, whenever someone wants to print them out, they have to manually click on an option in the slicer and print out one at a time only. I was wondering if there is a way I could automate this process? I have been looking into options but have not found anything like that so far.
Any ideas, helps or even links would be very much appreciated.


20 Heads of State are expected to attend President Uhuru Kenyatta's swearing-in ceremony set for Tuesday, the government has confirmed.
Speaking during a press briefing at Kenyatta International Conference Centre, government spokesperson Erick Kiraithe noted that high profile guests are expected at the fete, where President Uhuru will take Oath of Office for his second term.
“Preparations are still ongoing for next week’s Swearing-in of President Kenyatta. We have invited high profile guests and 20 heads of states have already confirmed attendance,” he said.
President Uhuru and his deputy William Ruto will take Oath of Office at Kasarani stadium. On Thursday, government through Interior Cabinet Secretary Fred Matiang’i declared Tuesday as a public holiday to allow Kenyans to attend the ceremony.
The head of Security and Protocol of the Assumption of the Office of President Committee Joseph Irungu said adequate security measures have been put in place to secure hotels where guests will be hosted as well as the airports.
“We have planned well from the airport where international guests will arrive from Monday. There is another team in hotels and apartments where the guests will be staying and another one that will be moving the VIPs from one place to the other,” Irungu said on Thursday.
Former United States President Barack Obama and United Nations boss Antonio Guteress are among world leaders invited to the ceremony.


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Witness the next big thing in country music this weekend! On Saturday, January 26th, Heather Victorino will perform live at Cavalry Court in College Station. Don’t miss this powerhouse country singer and songwriter in concert!
Hailing from Virginia, Heather is an award-winning singer who has taken home numerous awards for her classic sound and undeniable charisma. As a singer/songwriter, Heather has performed for various high-profile venues and events. To date, her extensive resume includes singing the national anthem for sports games and ceremonies; performing during SXSW at the famous Maggie Mae’s; opening for Bryan White; and performing for numerous local gigs and rodeos throughout the state of Texas.
Heather currently holds monthly residencies at some of the hottest honkytonk spots in Texas, including Hill’s Cafe, Little Longhorn Saloon, Patsy’s Cowgirl Café and Maggie Mae’s.
Be sure to join in the fun when Heather Victorino takes the stage at Cavalry Court’s Canteen Bar. Adults 21 and up are encouraged to attend.
The Retreat at 2818 Apartments, providing the perfect balance of comfortable and convenient apartments in Bryan, Texas, is helping spread the word about this special event happening in our community! We believe it’s in your best interest to attend with family and friends!
Saturday, January 26, 2019—8:00 PM
Event Venue Location:
200 Century Court
College Station, Texas 77840


text:
Roget's Int'l Thesaurus
Fowler's King's English
The King James Bible
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The Period of the French Revolution
> Sarah Trimmer
INDEX OF ALL CHAPTERS
The Cambridge History of English and American Literature in 18 Volumes
Volume XI. The Period of the French Revolution.
§ 13. Sarah Trimmer.
The established church takes an important, though, from a literary standpoint, not the foremost, place. Its protagonist in the nursery was the redoubtable Sarah Trimmer, to whom Calverley applied the only possible adjectivegood Mrs. Trimmer. Mrs. Trimmer wrote only one really notable childs book, apart from tracts and educational works; but that book, first published in 1786, is still being printed, published and read. Probably, it would not be recognised by its original title:
Fabulous Histories: Designed for the Instruction of Children, respecting their Treatment of Animals.
Here are to be met those excellent little robins
The History of the Robins
was the later titlePecksy, Flapsy, Robin and Dick; here, too, the learned pig is gravely discussed. Even though the story is unflinchingly didactic, it has everywhere naturalness and charm. Its earnestness is so simple, and the authors own interest in the narrative so clear, that age has not destroyed its individuality. It contains, incidentally, a footnote which lights up, as by a flash, the whole conception of moral tales. A mocking-bird is introduced into an English scene, and the author, always careful of truth, warns the reader that the mock-bird is properly a native of America, but is introduced here for the sake of the moral. Volumes could not say more.
is Mrs. Trimmers main claim upon the memory of children; but, in writing about children, rather than directly for them, she wielded, at the time, even more power. As a staunch churchwoman, she was desperately afraid of Jacobinical tendencies; she believed a vast French conspiracy existed to destroy Christianity in England, and she kept a very wary eye upon both books and education. Her zeal went into details too minute for mention here. Its most relevant excursion was a very surprising adventure into fairyland. In
The Guardian of Education
(a polemical magazine she conducted from 1802 to 1804), she mentioned childrens books current half a century before, among them some of Perraults tales. A correspondent at once complained and asked for greater severity of judgment because
perhaps one of the most exceptionable books that was ever written for children It paints the worst passions that can enter into the human heart, and of which little children should, if possible, be totally ignorant; such as envy, jealousy, a dislike to mothers-in-law (
) and half-sisters, vanity, a love of dress, etc., etc.
Mrs. Trimmer, who, by her own confession, had been brought up on Perrault, agreed that this lady was right. She was supported, a little later, by a tremendous manifesto of the Society for the Suppression of Vice, expressly denouncing such stories. It is difficult, indeed, to find any toleration of fairyland in these stern moralists.
INDEX OF ALL CHAPTERS

domain: library


Millisecond pulsars left in the wake of supernovas could provide the basis for a type of "galactic GPS," radio astronomers say. A growing constellation of known pulsars could allow the scientists to make the first direct detection of gravitational waves -- a predicted consequence of Einstein's relativity theory. The concept might even help guide future spacecraft and explorers, not to mention errant galactic hitchhikers.
Leave it to Russia to jumpstart the long-debated idea of deflecting killer asteroids that might threaten Earth. A top Russian space official announced just prior to the New Year that he wants to put together a mission for heading off the space rock Apophis, which represents a poster child of sorts for the risk of Near-Earth Objects (NEOs). But NASA astronomers caution that a failed deflection attempt could simply make matters worse.
Stars don't tend to go quietly, and the most massive of them all create a supernova explosion 50 to 100 times brighter than normal. Now astronomers have confirmed the existence of rare but huge stars that contain 200 times the mass of our sun, after spotting one unusually bright cosmic explosion in 2007.


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Fierce holiday discounting and month-long “Black November” promotions took a toll on two of the industry’s largest multiregional big-box chains.
hhgregg president/CEO Dennis May said net and comp sales fell 11 percent during his company’s fiscal third quarter, ended Dec. 31, due to “the competitive pressures in the market.”
Broken out by category, appliance comps fell 10 percent; CE comps declined 8 percent; home products slipped 3 percent; and computers and tablets plunged 35 percent.
Bright spots included furniture, where comp sales rose 16 percent year over year, and 4K TV, which comprised 59 percent of the company’s TV mix, up from 50 percent during the prior quarter.
Net sales for the period were $593 million, down from $666 million in the prior year.
hhgregg operates 227 stores across 20 states.
Sales fared better at Conn’s, the 100-store chain that stretches from Colorado to the Carolinas. Retail revenues rose 2.5 percent to $137.5 million in December, driven by a nearly 14 percent increase in furniture and mattress comps.
But the market’s month-long series of “Black Friday” sales likely pulled business forward from December, president/CEO Norm Miller said, while increased promotions on opening price-point appliances drove unit but not dollar volume.
As a result, majap and home office comps each slipped 1.3 percent (excluding the jettisoned tablet category), and CE comps dropped 5.8 percent (excluding the since-exited gaming and imaging categories).
Sixty-day-plus delinquency rates on Conn’s in-house consumer financing continued to creep up, to 9.9 percent from 9.7 percent in December 2014.


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Plus, Apple's latest advertising move, and WarnerMedia's top tech execs.
Netflix cuts ties with Hollywood Foreign Press Association as co-CEO Ted Sarandos blasts group over diversity and inclusion
Sarandos criticized the Golden Globe group's recent proposals to diversify its ranks, calling for "more meaningful changes."
The comedic duo known for "SNL" and "Mean Girls" last hosted the Golden Globes in 2015. At the time, they claimed it would be their last time hosting.
The "Bird Box" star presented an award at the 2020 Golden Globes in Beverly Hills, California, on Sunday night.
Priyanka Chopra changed into a daring sheer dress for a dinner date with Nick Jonas after the Golden Globes
Priyanka Chopra Jonas wore an elegant off-the-shoulder gown to walk the red carpet at the 77th annual Golden Globes on Sunday.
'Pretty Little Liars' star Troian Bellisario wore half of her wedding dress to a Golden Globes after-party
The 34-year-old star wore the skirt from her wedding dress to the 2020 Amazon Studios Golden Globes after-party on Sunday.
Paris Hilton wore a daring sparkly gown that was almost entirely see-through at a Golden Globes after-party
Many celebrities wore revealing dresses to the 2020 Golden Globes, but Hilton's see-through gown was one of the most daring looks of the night.
There was no shortage of fashionable celebrity couples at the 77th annual Golden Globes on Sunday night.
Oscar-nominated actor Christian Bale said that Trump "doesn't understand" the government, unlike former Vice President Dick Cheney.
Christian Bale broke one of the biggest tuxedo rules at the Golden Globes, and he's been pioneering the look for years
Bale is among a growing number of stylish celebrities who have taken to wearing a straight tie with their dinner jackets.
Liz Cheney called out Christian Bale on Twitter after he thanked Satan for inspiring his portrayal of her father
Liz Cheney (R-WY), tweeted the actor was “probably” inspired by the devil when he was arrested for alleged assault in 2008, too.
If it's anything to go by, then 2019 is going to be a great year in men's fashion.
Melissa McCarthy smuggled 40 ham sandwiches into the Golden Globes to stop any stars from getting too hungry
Stars often end up with rumbling stomachs as the evening draws on, so Melissa McCarthy snuck in sandwiches to hand out.
Idris Elba took an 'awkward' selfie with Daniel Craig at the Golden Globes after years of speculation that he'll be the next James Bond
Over the years, Elba has both denounced and leaned into rumors that he could be the next James Bond.
'Crazy Rich Asian' star Michelle Yeoh wore the famous emerald engagement ring from the film on the Golden Globes red carpet
Michelle Yeoh portrays the intimidating matriarch Eleanor Young in the blockbuster rom-com "Crazy Rich Asians."
INSIDER rounded up the Golden Globes best TV series winners and ranked them from worst to best, based on Rotten Tomatoes ratings.
From Emily Blunt to Constance Wu, here are actors who should have more Golden Globes for their impressive performances in TV and film over the years.
Some of the nominees have been in the industry for decades, while others are newcomers.
The official cocktail of the 2019 Golden Globes has been created by actor Camilla Belle and draws on her Brazilian roots.
The 2019 Golden Globes nominations were announced Thursday morning, and among the well-deserved nominations were some serious snubs.


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Republican lawmakers are once again trying to make it more difficult for citizen groups to propose their own laws. A bill that’s moving through the Arizona legislature would impose new requirements that could keep a measure from ever getting to voters.
The White House announced Thursday that Pres. Donald Trump plans to sign the spending bill passed by both the House and Senate, but then sidestepped Congress and declared a national emergency to "stop the national security crisis at the border." KJZZ’s Fronteras and Mexico City desks fanned out across the region to speak with officials in both countries about the new plan for the border.
President Trump is expected to declare a national emergency to build a wall along the southern border of the United States. The controversial move is not unprecedented but it will likely draw legal challenges.
The White House announced Thursday that President Donald Trump plans to sign a spending bill now before the House, then sidestep Congress and declare a national emergency to "stop the national security crisis at the border." Arizona officials are reacting to the news.
Listen to the sounds of Shelli Walker finishing up the final Valentine’s bouquets at her flower shop. If you have suggestions or hear things that make Phoenix, Phoenix, send us a note at firstname.lastname@example.org.
President Trump will support a border security funding compromise reached by a group of bipartisan lawmakers, averting a partial government shutdown early Saturday — but he also will declare a national emergency in order to build the wall he's pushed for along the U.S.-Mexico border.
In a resolution, the ABA says it is urging all levels of government and correctional institutions across the country to enact policies that will "provide all women prisoners in all forms of detention, both adult and juvenile, with unrestricted access, on housing units, to free toilet paper and a range of free feminine hygiene products."
The Show spoke with Ross Knox and his wife, Lynne, about their lives right by the border with Mexico. They say — contrary to much of the rhetoric surrounding the border — they feel very safe. Hear More Stories From The Show →


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Cardi B and Offset have been celebrating their very cute daughter Kulture’s birthday.
The little tot turned one on Wednesday and it looks like things got pretty messy, as Cardi marked Kulture’s birthday with a face full of cake icing.
The Bodak Yellow rapper had blue icing all over her nose and chin (we’ve all been there) and was holding her daughter in her arms in her Instagram story.
Referring to Kulture, who was cutely wrapped up in a towel, as her ‘birthday girl’, Cardi said she had to wash cake out of Kulture’s hair, as the pair clearly got a little carried away while celebrating.
She also posted a sweet snap revealing how she ended up with a face full of frosting, as Kulture was seen smearing icing all over Cardi’s face while sat next to a mountain of cupcakes and plenty of birthday balloons.
Cutest culprit ever.
Cardi joked alongside her post: ‘A little quick 12 o clock turn up. my baaaaaaaaaaaybeeeeeeeeeeeeeeeee…..Ok goodbye.’
Kulture’s dad Offset, meanwhile, couldn’t help gushing over the ‘perfect’ one-year-old in another sweet birthday post.
He shared a picture of Kulture in an adorable pink tutu (our hearts) and babygrow that read: ‘50% Kiari, 50% Cardi, 100% Kulture.’
‘YOU ARE SO PERFECT LOVE YOU KK,’ Offset wrote. ‘HAPPY 1st BDAY I LOVE YOU.’
Kulture’s birthday will be a nice distraction for Cardi, who was seen in court last month over charges relating to a fight in a strip club in New York with two strippers, Baddie Gi and Jade.
Cardi entered a not guilty plea regarding a 12-count indictment, including charges of assault, harassment, conspiracy and second-degree reckless endangerment.
Police say the Grammy Award-winner and her entourage were at a strip club when she argued with a bartender, and say that a fight broke out in which bottles, chairs and hookah pipes were thrown, slightly injuring the woman and another employee.
Her lawyers said that she did not harm anybody.
TMZ reports that the incident was allegedly triggered after Cardi, 26, accused Jade of sleeping with Offset.
Last month, Cardi addressed her ongoing legal issues at a pre-BET Awards show in Los Angeles and said: ‘I ain’t going to jail, I got a daughter.’
Got a showbiz story?


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Hi everyone! I’m here to share a super fun project I created for the Robin’s Nest using the Spring Collection which is 20% off this month and we are also cross promoting with Altered Pages too.
I love creating these little tea cups and saucers. They are quick to create and makes a fun gift to give to someone that collects tea sets or it could make the perfect place setting at a party. All you will need to do is print off the Paper Tea Cup and Saucer onto Spring Flower Glitter Cardstock and then cut out and ink the edges of the saucer before adhere together.I spritzed a doily from Gina’s Designs with Tattered Angels Lemon Zest Glimmer Mist once dry I glued it to the saucer and then adhered the cup on top of the that.
I next fussy cut from the Sweet Easter Cards printout the little bluebird. In the bottom of the cup I wadded up a piece of tissue paper and glued inside. Next I adhered the bluebird to the tissue paper.
Next I added Easter grass around the bird to cover the tissue paper.
Now all you have to do is add paper flowers, mini eggs, lace, ric rac and anything else that is Easter related. See super easy and cute to boot!!! 🙂
Robin’s Nest: Spring Flower Glitter Cardstock, Dew Drops and Purple Flower Glitter Cardstock
Paper Tea Cup and Saucer
Altered Pages: Sweet Easter Cards
Gina’s Designs: Cardstock Doily Set 1
Tattered Angels Lemon Zest Glimmer Mist
Sizzix: Rosette Diecut
If you have any questions please let me know and remember to stop by the Robin’s Nest and check out the Spring Collection and while you are at it stop at by Altered Pages too.
Thanks for stopping by, hope your Saturday is awesome and enjoy creating!!!
P.S. Remember to check out the Robin’s Nest blog hop this Monday, March 31st for awesome ideas from all of our designers and some really cool blog candy!!!
Hi everyone! I’m here to share another egg carton that I altered for Esveyde in a swap that was over at My Scrap Room site. The requirements the carton had to be decorated in a Easter theme, three cups filled with Easter candy and three with craft goodies for a total of six cups. Since I couldn’t find a half carton either at Walmart or Target I cut a dozen egg carton in half which I had found at Target. It had an indention in the center of the lid which made it a lot easier to cut in to.
First I gessoed and painted the egg carton. Then I fussy cut a bunny from the Vintage Easter Images from Altered Pages. I used a combination of dew drops and cardstock from the Robin’s Nest to decorate the top of the carton along with paper flowers, store bought and handmade, and lace and trim to complete this adorable container.
A close up of the inside lid and this image is from the Vintage Easter Images too.
I included an assortment of candy and crafty embellishments so my sweet partner could eat chocolate while she works on a project. 🙂
If you have any questions please let me know. Thanks for stopping by, hope your Monday is wonderful and enjoy creating!!!

domain: hobby


The Deschutes Brewery Street Pub tour is coming to Cincinnati this summer.
The Bend, Ore., brewery announced this week that its charity tour will make five stops across the country, including in Cincinnati from 2 to 10 p.m. June 24. The tour has hit Cleveland and Columbus in the past.
The visit includes Deschutes beer poured from a 400-foot-long bar, live music and food. It also raises money for charity. Over the last two years, Deschutes’ Street Pub tours have raised more than $835,000.
"All of the communities where we have taken Street Pub have responded with overwhelming support," brewery field marketing manager Joey Pleich said in a prepared statement. "With more than 140,000 in attendance at over seven events last year, we knew it was time to take it to the next level. This year, the event will feature even more taps at new bar locations, the Deschutes ‘Worth Sharing Challenge’ (head-to-head team competitions), some incredible street artists and our new title partners all working together toward one mission: elevate the community impact and raise even more dollars for deserving nonprofits!”
The other cities on the tour are Roanoke, Va., on July 15; Milwaukee on July 22; Portland, Ore., on Sept. 23; and Sacramento, Calif., on Oct. 14.
For more details, click here.


Qi is a postdoctoral appointee working with Dr. Ralph Muehleisen in the Energy Systems Division at Argonne National Laboratory. He is working on engineering-based data-driven building energy modeling and simulation, urban-scale building energy management, statistical analysis, optimization and data visualization in risk-conscious building design, operation and retrofit practice. He received his Ph.D. in Architecture from Georgia Institute of Technology, a M.S. in Statistics from the same institution, and a B.Eng in Building Technology at Tsinghua University in China. His recent work includes the development of an uncertainty quantification framework for validation of energy simulation models under controlled experiments, and using Bayesian calibration of building energy models to quantify the value of measurement data in building performance management.


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Painting is my version of events, so I make shows which tell stories about who we are.
Whatever my subject from the grim urban valleys of my youth, to gardens I'm inspired by, the wide spaces of the Dales near my studio or even simple domestic arrangements of favourite objects in my home, all of my work is a self portrait about seeing the positive, hopeful and optimistic side of life.
Having suffered a life changing illness I know that we all have two lives, but the second one only begins when we realise we have just the one.
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Fleetwood Mac Unearth Rare Tracks for ‘Tango in the Night’ Reissue
Fleetwood Mac will release an expansive, 30th anniversary edition of their 14th studio album, 1987’s Tango in the Night, on March 10th via Warner Bros. Records. The reissue is packaged in three formats: a one-CD set featuring remastered audio, an expanded two-CD version with rare and unreleased recordings and a deluxe version featuring three CDs, a 180-gram LP and a DVD with music videos and a high-resolution version of the album.
With Tango in the Night, Fleetwood Mac fully immersed themselves in the decade’s glossy production style. Showcasing the diverse styles of primary songwriters Lindsey Buckingham, Stevie Nicks and Christine McVie, the 12-track LP spawned a quartet of hit singles: “Big Love,” “Seven Wonders,” “Everywhere” and “Little Lies.” Their second highest-selling album behind 1977 masterwork Rumours, it remains the group’s final studio project with the classic quintet line-up of Buckingham, Nicks, McVie, John McVie and Mick Fleetwood.
The deluxe and expanded reissues features a disc of 13 previously unheard recordings, including an alternate version of…


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Recap of the events at WCS6! For more content stay tuned for the video contest entries dropping May 17th! So much more to come! Special thanks to all the sponsors for making this year happen!
Tried out the 2.35:1 crop for the first time, hate it or love it, just trying something new! Hope you guys enjoy it.
Shot and edited by Evan Heath
Addition footage provided by Jasper Newton
Shot on fs100 with tokina 11-16, tamron 17-50 and sony 18-200