text:
1. Introduction
Public law has taken a direction toward prevention of threat instead of fighting the consequences of it. The importance of the principle of prevention is recognised and accepted in many branches of public law, such as environmental law *1 and law-enforcement law *2, reflecting the general tendencies in this regulative area.
The same has emerged in material and procedural tax law with regard to prevention of tax evasion. *3 One form of such measures is used for accelerated assessment and enforcement of tax liability that is going to be determined in the future. Namely, when taxpayers face tax assessment procedure, possible tax liability may drive them to hide their assets or, at least, to become apathetic toward the well-being of their business. This can be a consequence of mala fide or bona fide acts, just as it can be of wilful or negligent acts. No matter the intentions, compulsory execution of tax liability may, in consequence, become considerably more difficult or even impossible. For prevention of such situations with negative value output, the right to secure or enforce payment of potential tax liability beforedoing so may be possible under customary procedure may be granted to the revenue authority. It may even be granted before the tax liability has been identified and evidence been collected.
By its nature, this is a preventive method used in a situation of uncertainty. This preventive accelerated-assessment measure, in combination with elements of enforcement of tax liability and the state's privileged position in cases of insolvency, is known in many countries, including Estonia, the United States, Australia, Canada, the Netherlands, Ireland, Japan, Singapore, Sweden, and the United Kingdom. *4 As there is no uniform term for such sets of measures *5, the author refers to them as preventive enforcement actions (or PEAs).
PEA measures have a direct negative effect on the taxpayer's right to ownership of property and may affect other fundamental rights and freedoms too. The ultimate effect on the taxpayer may be disastrous, rendering him impecunious and often permanently ruining his business. *6 Well-defined legal norms are a 'must' if the principle of rule of law is to be honoured and the required taxpayer-protection standards applicable in most jurisdictions. *7 It is evident that application of such preventive measures require a high degree of justification and due process guarantees, to minimise their negative effect on taxpayers and third persons.
The author aims to discuss the topic not only from an Estonian perspective. There is no significant body of international regulations covering such measures. Article 1 of the First Protocol of the European Convention on Human Rights ('the Convention') provides a few minimum standards that the measures applied for securing payment of taxes must meet (the minimum standards) *8. But the design of these measures is to a great extent open to the discretion of the jurisdictions (which should aim for the best standards).
The author discusses the best standards for PEA measures and does not concentrate on the minimum standards. It is the author's contention that ambiguous regulations open PEAs to maladministration and enable restriction of the taxpayer's procedural and fundamental rights under questionable standards. The author undertakes to find answer to the following question: on which criteria should a PEA measure be based if its compatibility with the above-mentioned principles is to be ensured and it is to reflect the balance of interests? Within this discussion, the author concentrates on two main issues: whether and in what extent the assumed tax liability should be identified and under which criteria to identify threat of possible future insolvency.
The method used is twofold. Firstly, this analysis is based mainly on comparison of the regulations set forth in §1361 of the Estonian Taxation Act (TA) with the summary‑assessment institution presented in the Internal Revenue Code (IRC) applicable in the USA. *9 Secondly, as some issues are related inevitably to minimum standards as well, certain aspects pointed out by the European Court of Human Rights (ECHR) are discussed. Since the author discusses possible design of PEA methods within the EU (the jurisdiction of the Convention), the IRC serves purely as material for comparison.
2. The position of PEA methods in administrative law
First of all, in the design of legal instruments, it is important to situate the relevant mechanism within the legal system and legal theory if one is to understand the principles and tendencies applicable to such regulations, in order to design an instrument that actually fits the system.
According to Kaspar Lind's approach in his doctoral thesis on value added tax (VAT) fraud, the shortcomings of the current tax system *10 can be divided into three classes. The first set of shortcomings has to do with the nature of the current tax system, in connection with which one can discuss whether it is possible to change something in the tax system (that is, substantive law) itself. The second category involves the consequences – i.e., how it is possible to identify tax fraud and have a systematic overview. The third group of shortcomings is related to bringing action against tax fraudsters under criminal law, in relation to which the discussion explores how to recover tax debts. *11
The PEA approach is applicable to tax liability arising from all kinds of taxes; the ideology behind us is not based on the nature of the current material tax system. The PEA-based methods do not help to prevent tax fraud; PEA may be a reaction to the tax fraud discovered, if any. Therefore, it is not a measure operating to address the second group of shortcomings. Instead, PEA methods can be linked to the third group: PEAs are used for preventing insolvency, which could hinder recovery of tax debt. They are aimed at combating inability to pay tax debts. Under §1361 (1) of the TA, application of PEA requires the possibility of the compulsory execution of advance tax claims becoming considerably more difficult or impossible on account of the activities of the taxable person. The purpose of it is to prevent loss of tax revenue that may result from insolvency of the taxpayer acting mala fide or at least in a manner threatening the enforcement of tax claims. In Estonia, it is therefore directed against taxpayers' active engagement aimed at causing inability to pay tax debts. Estonian regulation describes the essence of this measure.
Secondly, the PEA method as a tool in administrative law can be classed as part of the system of administrative coercive measures. Justice of the Supreme Court of Estonia Mr Indrek Koolmeister once stated the following:
Administrative coercive measures can be divided into two categories – administrative preventive measures and administrative sanctions. The main goal of the administrative preventive measures is prevention of offence as much as prevention of the consequences of the offence. In application of the preventive measures, it must be taken into account that 'the required precondition for it is appearance of the characteristics of the (administrative) offence in the actions of the person'. 'Application of the preventive measure is legitimate only if the characteristics of the offence emerge in the acts of a person and such offence is an administrative offence under the law.' *12
PEA's function is to prevent taxpayers' acts from having negative consequences for fulfilment of tax liability. It is not clear whether not fulfilling obligations arising from public law such as tax liability can be understood as 'offence' in the meaning of the above and PEA measures belong to this system. It may be so, but not always. Both the fundamental problems of PEA and the functional criteria are, however, extremely similar to the ones met by danger-aversion law providing criteria for application of administrative preventive measures. Averting a danger is related to supporting, directing, forward‑looking, and preventive state activity. *13 The scope of both the legislative and the executive power's activities depends on the probability of danger, the nature of the protected and threatened good, and the fundamental rights at stake. *14 Standard measures create a legal base upon which one may restrict fundamental rights and freedoms, but they are more precisely specified than are terms of a general clause. *15
PEA measures can be considered to be standard measures providing a tailored definition of danger and grounds for preventing it. The author finds that, in a similarity to danger‑averting law, it is extremely difficult to estimate what the level of certainty of the risk becoming actualised should be and how the administrative body and the court should estimate the occurrence of characteristics of an offence in the actions of the relevant person. This is a question of the standard of proof, which is by all means one of the most central and problematic questions in tax disputes in practice. *16 General standards applicable in preventive administrative law are not helpful and do not provide much assistance. However, some concepts from the theory of administrative coercive measures can be considered here. The requirement of having a factual basis of evidence of the existence of threat (of inability to pay taxes) could be such a principle, discussed in Estonian legal theory of law-enforcement law already in 1935. *17 It is clear that the principle audiatur et altera pars [18], standing for due-process guarantees, may be severely restricted since it may jeopardise the functioning of the measure.
3. The general structure of PEA methods
3.1. The Estonian model directed toward seizure of assets
Under Estonian law, PEA measures are regulated under the TA as 'performance of acts ensuring enforcement before imposition of financial claim or obligation'. Under §1361 (1) of the TA, if, upon verification of the correctness of payment of taxes, a 'justified doubt' arises that after imposition of a financial claim or obligation the compulsory execution thereof may become considerably more difficult or impossible on account of the activities of the taxable person, the measure may be considered.
Estonia has adopted an ex ante ex parte probable-cause-type model. Namely, when PEA comes to be desired, the head of the regional structural unit of the Tax and Customs Board may submit an application to an administrative court to be granted permission for the performance of the PEA. The application includes the following information: the reasons for which the compulsory execution of tax obligation may become considerably more difficult, the estimated value of the financial obligation, which kind of guarantee can be used for replacing the one set by tax authorities, concrete collateral, and reasoning as to why the chosen collateral is the best (TA, §1361 (2)).
With the purpose of pointing out special preconditions that must be presented to the court in any application for seizure of assets, the Estonian Supreme Court issued a binding ruling in case 3-3-1-15-12. According to the facts of the case, Estonia's tax authority (Maksu- ja Tolliamet)filed an application with the court applying for permission to set a judicial mortgage on the real estate belonging to O.K. The owner, O.K., was a member of the management board of a company that had tax debts, and it was not possible to enforce this liability, because of lack of assets. The tax authorities found that the evidence collected to that point might justify issuing a liability decision to O.K. personally also. The authority relied on the TA's §1361 and claimed for PEA measures. The Supreme Court presented a list of conditions that must be met for PEA to be applicable, in paragraph 50 of this ruling, thus:
(i) tax-audit procedure has been initiated by tax authorities;
(ii) it is probable that an additional tax obligation is going to be imposed as a result of such procedure;
(iii) the tax authorities have a justified suspicion that the compulsory enforcement procedure may become considerably more difficult or impossible in consequence of the taxpayer's activities;
(iv) the tax liability period has not expired. *19
Proportionality of restriction of fundamental rights (especially the right to ownership) is justified by the taxpayer's due-process rights, as the court's consent is a prerequisite for application of PEA measures. It is important to point out that the measure itself does not have an effect on the assessment of tax liability at all. The normal assessment process continues after this procedure. Since PEA measures do not accelerate the assessment procedure as such, no additional procedural guarantees are provided to taxpayers with regard to tax audit. The measure becomes applicable only after the end of the tax period, as otherwise it would not be possible to estimate whether taxes were paid correctly or not.
3.2. The US model employed for accelerated-assessment procedure
In the US, accelerated-assessment models have been used instead. Under normal Internal Revenue Service (IRS) assessment and collection procedures, a taxpayer has ample notice that the tax commissioner proposes to assess additional taxes and collect these from him. In fact, after informally notifying the taxpayer that more tax is owed, the IRS will usually attempt to negotiate a settlement with the taxpayer. *20 Under special circumstances, however, the IRS is empowered to bypass these normal procedures for notice and a prepayment hearing, moving immediately to an assessment, a demand for payment, and collection by seizure of the taxpayer's assets (summary procedures). These summary procedures are of two fundamental types: jeopardy assessments (IRC, Section 6861) and termination assessments (IRC, Section 6851). *21 Jeopardy assessments and termination assessments both are performed in situations wherein, prior to the assessment of a deficiency at some level, it is determined that collection of the amount lacking would be endangered if standard assessment procedures were followed.
Section 6861 of the IRC defines jeopardy assessment:
If the Secretary believes that the assessment or collection of a deficiency, as defined in section 6211, will be jeopardized by delay, he shall, notwithstanding the provisions of section 6213 (a), immediately assess such deficiency (together with all interest, additional amounts, and additions to the tax provided for by law), and notice and demand shall be made by the Secretary for the payment thereof […]
The seizure of assets follows immediately. In some cases, the entire process can take less than two hours. *22 The statutory notice of deficiency, or 90-day letter, which ordinarily precedes and forestalls assessment and collection, is still required in the jeopardy assessment context but need only be sent within 60 days afterthe jeopardy assessment has been made. *23 The property may be sold after the statutory notice of deficiency has been issued and the taxpayer's 90-day period for filing a petition with the United States Tax Court has expired. *24
Section 6851 of the IRC's definition of termination assessment states the following:
If the Secretary finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act (including in the case of a corporation distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding taxable year unless such proceeding be brought without delay, the Secretary shall immediately make a determination of tax for the current taxable year or for the preceding taxable year, or both, as the case may be, and notwithstanding any other provision of law, such tax shall become immediately due and payable.[…] *25
Termination assessment, on the other hand, is carried out for the tax year that has not yet ended and for which the due date of returns has not passed. *26 Because either the taxpayer or the IRS can reopen the question of liability at any time until the end of the year, any mid-year 'deficiency' is, in effect, meaningless. *27 The final tax liability cannot be determined until the end of the taxpayer's taxable year. Consequently, there is no obligation to provide the taxpayer with a statutory notice of deficiency within 60 days after the jeopardy assessment has been made. This regulation is aimed not at determining tax liability in unclear cases but at determining it in an accelerated way, triggered by mala fide acts of the taxpayer.
Although the measures applied in Estonia and the US are similar in their rationale, the US regulation provides more effective powers to tax authorities, by enabling PEA actions before the end of the taxable period. This is, however, an extremely invasive method, for it is not even clear how the taxpayer may pay taxes at the end of the year. Under Estonian law, such measures are rather uncommon and classified as involving recommendations or notices. The jeopardy assessment procedure, on the other hand, provides an attractive example for Estonia and for PEA measures' design in general. Having a restricted, 90-day period for statutory notice of deficiency during the jeopardy assessment protects taxpayers from unpredictably long assessment procedures. In Estonia, the tax assessment procedure follows its usual course, without acceleration. *28 In the author's opinion, such difference is derived from the fact that the US model places the assessment procedure at the centre of the PEA process while the Estonian model is directed at seizure of assets per se, providing a privileged situation for the state in situations of insolvency.
4. Whether and how existence of tax liability should be assessed
4.1. Relevance of the tax liability
The author finds that the main trigger for PEA should be the understanding that there may be tax liability. There is no justification for PEA without tax liability. There is no relevance to tax assessment procedure when a person is becoming insolvent or acting mala fide but there is no obligations arising from tax law. Insolvency is regulated by other legal means, which neither are within the scope of tax assessment procedure nor fall under the regulatory purview of tax law and, moreover, are covered by the rationale of PEA measures. The PEAs enter in when there is a certain level of doubt, concern that some taxes may be unpaid. The question arises of what the legal standard of proof related to emergence of tax liability should be: what should be the threshold for PEA measures?
4.2. The Estonian approach: No clear standard
Under the TA, it is not mandatory to show evidence of the existence of a tax claim upon application for PEA. Only the information on the estimated value of tax liability must be provided to the court. It is, of course, understandable for the tax authority not to be able to estimate the value of the claim unless it has some kind of information available on the tax liability. The law does not, however, state that the court should take into account the basis for tax liability when deciding on the applicability of PEA or that it should be presented to the court.
The relevance of tax liability within the PEA procedure was discussed by the Tallinn Circuit Court in its 12.1.2015 decision on case 3-14-52363. According to this, issuing consent under the TA's §1361 (1) does not require a certain belief that tax liability will be determined or tax evasion emerge. The court must verify whether tax liability may be 'possible and probable'. *29 However, as can be seen from the reasoning presented later in the same ruling, the court actually assessed whether determination of the amount of tax would be 'clearly impossible or not'. *30 This can be seen in many other cases as well. *31 The Estonian Supreme Court, on the other hand, has indicated, in court case 3-3-1-15-12, that the court must assess whether it is 'probable' that additional tax obligation is going to be imposed as a result of such investigation. *32 It is evident that the standard of proof for tax liability varies, and it is not clear what standard is necessary for applying PEA. Regrettably, the law provides no clear instructions.
What is more, the application submitted to the court need not include much evidence: the application must be substantiated under the Code of Administrative Court Procedure (CACP)'s §63. *33 Under the relevant clause, substantiation means explaining a factual assertion to the court such that the court finds that assertion credible; there is no requirement for evidence to be presented. The standard of reliability required of the reasoning behind said assertion is therefore low.
The legislator has tried to minimise the vagueness of tax liability by imposing a procedural requirement. Namely, according to TA §1361, the formal procedure of a tax audit must be started by tax authorities before it is possible to apply PEA. However, according to the Estonian Administrative Procedure Act (APA)'s §35 (1) 3) the administrative procedure starts automatically with the first acts employed for review of the taxpayer's activities. *34 This standard is apparently a formal one, related as it is to the mere fact of whether the tax authority has performed the first procedural act or not.
The Supreme Court has tried to limit the broadness of this procedural criterion. In case 3‑3‑1-7-13, it was argued that the procedure must have taken place in the extent necessary to create doubt with respect to the compulsory execution of expected tax being hindered. *35 In many cases, however, such doubt has been created easily by means of the taxpayer's public company records and the available data on assets, with the addition of perfunctory reference to the taxpayer's bad-faith actions supported by the same, unproved doubts about existing tax liability. Firstly, this criterion is clearly related to inability to enforce tax liability and not to emergence of tax liability. Secondly, the criteria and this limitation are rather formal, providing no material criteria for the description of such doubt. It is up to the tax authority to demonstrate such doubt. In real terms, this clarification provides little help for the taxpayer against maladministration and no solid grounds from which the judge can estimate whether there may be a tax liability or not.
4.3. The US approach: Factual basis
Sections 6851 and 6861 of the IRC provide rather clear regulation regarding the existence of tax liability. Under these sections, the tax authority must assess the tax liability; only after that may the jeopardy assessment be carried out. The law does not allow PEA actions in the case of no assessment having been made. It can be done more rapidly, however. The US Internal Revenue Service has stated, in its Revenue Manual (2014), that the assessed amount must be supported; i.e., there must be a reasonable, factual basis for determining that the taxpayer has received income. *36 Uncertainty covers the question of whether the collection procedure can be threatened by certain factors and whether there is reasonable doubt in that respect.
It is crucial to note that after the assessment of tax is performed for jeopardy or termination assessment, the actual notice of deficiency must be provided by the tax authority within 60 days of the start of application of jeopardy assessment measures. This prevents the tax authorities from undertaking jeopardy assessment without any real and factual basis, as the notice of deficiency must be delivered within this strict time limit. In Estonia, on the other hand, the usual assessment procedure can continue; the requirement is that it reach its conclusion within reasonable time, which could easily be two to three years. *37
4.4. Minimum standards from the Convention: What to aim for
When analysing the design of measures used for securing the payment of taxes for jurisdictions within Europe, one finds that the absolute minimum standards based on protection of human rights are stated in the Convention. *38 The Convention indeed has significant relevance for tax matters. Professor Philip Baker writes: 'Some would say that taxation and human rights is an oxymoron. […] I personally do not believe that taxation and human rights are in any way irreconcilable or conflicting; I think human rights are a fundamental aspect of taxation. Human rights limit what governments can do to their citizens – to people affected by their decisions […] provid[ing] limits to what governments can do to taxpayers.' *39 The right to peaceful enjoyment of possessions and the right to ownership, regulated in Article 1 of the First Protocol (the Protocol) to the Convention, are the central rules with a bearing on PEA. *40
One type of interference with the substance of property regulated under Article 1 of the Protocol is interference justified by the need to secure payment of taxes. *41 Article 1 (2) states that the right to ownership shall not, however, in any way impair the right of a state to enforce such laws as it deems necessary for controlling the use of property in accordance with the general interest or for securing the payment of taxes or other contributions or penalties. The author emphasises that the meaning of the condition 'in any way' has been significantly narrowed by the practice of the ECHR, which stated that this justification for interfering with the right to ownership is not absolute and that it can be applied only if certain general principles are followed. *42
The test accepted by the ECHR involves three main criteria to be analysed: the principle of legality, principle of legitimate aim, and principle of fair balance (proportionality). *43 The author does not analyse the first and the second thoroughly, since these are not at issue except in cases of serious infringement. *44 What the legislator should, however, keep in mind is that the application of such preventive measures must be sufficiently foreseeable and precise. *45 Norms regulating application of PEA should, therefore, be designed to be as precise as possible, with foreseeable applicability. When it comes to not requiring a certain evidentiary basis for the tax liability for seizing property under PEAs, the applicability of the PEA norm disposition becomes highly unpredictable. Consequently, this solution is not favoured by the ECHR and should be avoided at least within ECHR jurisdiction.
When considering the principle of fair balance, the ECHR has instructed that public interests and infringement of the taxpayer's property rights must be balanced. One of the fundamental cases connected with tax matters is Gasus v. Netherlands (1995) *46. The ECHR stated that, while the legislator must have ample discretion to adopt the fiscal legislation required to secure payment of taxes (para. 60) *47, the resulting legislation must strike a 'fair balance' between means and ends (para. 62) and impose no special and exorbitant burdens on owners of property rights (para. 67). *48 There must, therefore, be a reasonable relationship of proportionality between the means employed and the aim pursued (para. 62).
The principle of proportionality is subject to a wide margin of evaluation by national courts, and this is recognised by the ECHR *49, which mostly examines whether the national court has considered all relevant aspects of the test. With the test as applied by the Estonian Supreme Court, to meet the proportionality requirement, the measures must be necessary as applied. *50 A measure is deemed to be necessary if no other measure has a less interfering effect while still being capable of achieving the intended goal (in this case, preventing loss of tax revenue). *51 The author finds that PEA can reach its goals both when it is materially not related to the status of tax assessment procedure (as in Estonian law) and when it is designed as accelerated assessment procedure or the procedure is given clear limits after application of a PEA measure (as under the US model). But when it comes to assessing the measure's burden on the taxpayer, the latter way shows much less negative effect on the taxpayer, encouraging a short assessment period and foreseeability of the measure's effects on the taxpayer's proprietorship.
Such procedural considerations in the fair-balance test were discussed by the ECHR in the Riener v. Bulgaria case (2006),in which the Court considered the issue of violation of Article 2 of the Fourth Protocol to the Convention, regulating freedom of movement. The Court concluded that the authorities had failed to give due consideration to theprinciple of proportionality in their decisions and that the travel ban imposed on theapplicant had been an automatic measure of indefinite duration. *52 Although considered under a different article of the Convention, the indefinite length of application of preventive measures can lead to a non-proportional result of the method used for securing payment of taxes.
The author argues that material guarantees should be preferred to due-process guarantees, where appropriate and possible to apply. Material guarantees are easier to enforce, as these are set by law (whether via material or procedural regulations), while exercising due‑process rights requires initiating or at least participating in a court procedure, which can be onerous for the taxpayers. Material guarantees provide a higher level of protection also. Setting a specific time limit for tax assessment procedure taking place after application of PEA measures supports conducting assessment procedures in reasonable time, given the possible serious negative effect on the taxpayer's fundamental right to ownership (whether in the form of deprivation of property or interference with the peaceful enjoyment of property). Other material factors, such as taxpayer intentions or standards of proof related to the existence of tax liability, should be regulated by law too in the maximum extent, with a minimal role left for due-process guarantees, with an ancillary function.
4.5. Some suggestions related to tax liability in the PEA model
In analysis of Estonian PEA regulations as discussed above, it emerges that the standard for application is overwhelmingly low, per existence of tax liability, and can lead to tax assessment procedure taking place over an indefinite period of time. The author finds that it is not appropriate to create the criteria for assessing the legality of an administrative act in the manner employed by Estonian courts, let alone apply it in an inconsistent way. Criteria should be set by law in this connection, to ensure adherence to the rule-of-law principle and provide a just and legal basis for limiting the right to ownership as required by the Convention on the minimum-standard basis. Applying PEAs should require a factual grounding for the tax liability, as existence of such liability provides overall meaning for this procedure.
The author finds the accelerated-assessment procedures applied in the US to provide better balanced and more proportional regulation than does the one used in Estonia. Accelerated assessment with certain time limits meets the minimum standards set by the ECHR and provides more balance among the various interests. The risk of conflict with the requirement of foreseeable application of the measure is lower, as is that of non-proportionate nature. This would motivate tax authorities to apply PEA measures only to those cases in which they have certain knowledge about possible tax liability. It would lift the heavy burden of reasoning from the court and place it with the tax authorities instead. With accelerated‑assessment procedure applied, there must be certain knowledge of the existence of liability, supported by certain evidence. The author suggests including the requirement of presenting evidence of existence of a tax claim in the PEA norm's disposition for the purposes indicated above.
5. The taxpayer's contribution to negative prospects of expected enforcement procedure – are mala fide activities a prerequisite?
Threat of insolvency can be a natural outcome of unsuccessful business, or it may be encouraged by the taxpayer's activities (or, in the case of legal-person taxpayers, those of its representatives). Such activities may be mala fide or bona fide.In the design of PEA measures, the legislator must determine whether the purpose of these is protection against insolvency per se or, instead, it should provide protection against activities of the taxpayer, whether acting in bona fide (lack of knowledge in this field of business) or in mala fide (as with intentional insolvency). The first scenario may place tax authorities in an advantageous position in possible-bankruptcy procedure in jurisdictions where creditors with surety will receive the payments in the first round.
Section 1361 (1) of the Estonian TA refers to compulsory execution becoming considerably more difficult or impossible in consequence of the activities of the taxable person. The law relies on the principle of active participation of the taxpayer regardless of intentions. Estonia's Supreme Court has confirmed this approach in its case 3-3-1-15-12. *53 The actual court practice, however, relies also on criteria that are not related to the taxpayer's active contribution to possible insolvency, such as amount of share capital or lack of assets. In some cases, acting in mala fide has been emphasised also. *54
In the IRC, the system is two-pronged; how it plays out depends on which of the two measures is used. While jeopardy assessment does not require active engagement of the taxpayer, the more invasive alternative – termination assessment – requires certain actions taken by the taxpayer to become applicable. A fine examples of the latter is fleeing the country and distributing all or some of one's assets.
US court practice diverges somewhat from the wording of the law, providing a wider range of criteria under which the inability to pay tax may become evident. In the IRS's Internal Revenue Manual, it is stated that the court, for instance, may consider whether the taxpayer is involved in illegal activity. *55 The court also may consider whether the taxpayer possesses, or deals in, large amounts of cash; whether prior tax returns report little or no income despite the taxpayer's possession of a large amount of cash; whether there is a lack of assets from among which potential tax liability can be collected; and whether the taxpayer has used multiple addresses, rendering it hard to find the taxpayer. *56 Evidence of pending bankruptcy does not on its own establish insolvency. *57
The author first concludes that the written law and court practice are not identical, both in the US and in Estonia. As the legal criteria require certain 'acts' to be undertaken by the taxpayer, the conclusion of possible jeopardy may be justified also by means of other criteria, which do not consist of 'acts' of the taxpayer. In the IRC and US court practice, however, criteria not falling within the category 'acts' cannot be used as the only justification for jeopardy, though they may be supporting considerations. The author finds this a reasonable approach, one that could be followed in Estonia and in other jurisdictions as well. The PEA method should not be an additional measure, placing the tax authorities in a better position in bankruptcy proceedings and deviating from the paritas creditorum principle; it should be aimed at protection against mala fide taxpayers. If it is designed to be part of the body of insolvency regulations, its suitability in connection with the existing insolvency law system should, however, be analysed. *58
6. Conclusions
Prerequisites for applying PEA measures vary with the jurisdiction and are generally open to misuse. On account of several minimum requirements rooted in the Convention and also constitutional principles, the criteria and due-process guarantees for identifying (possible) tax liability and (possible) future problems with enforcement of such liability ought to be stricter than foreseen in Estonian legislation. Although the Estonian model provides due‑process guarantees with its ex ante ex parte probable-cause-type model, the US model used for comparison has some clear advantages in certain respects. The US model meets the minimum standards set by the Convention to a greater extent and, accordingly, can be used as a comparative example for PEA measures' design.
Firstly, the author suggests that accelerated-assessment procedures should be used instead of mere seizure of assets. This would provide the taxpayer with more guarantees against excessively long and invasive assessment procedures and motivate tax authorities to apply PEAs only for those procedures in which they have some certain level of knowledge of possible tax liability. Secondly, a reasonable and factual basis for the conclusion that there is tax liability and is a threat of incapability of enforcing that liability should be demonstrated to the court upon application for PEA measures by tax authorities. Thirdly, a clear standard for assessing the existence of tax liability should be put forth. Bona fide actions, as well as 'non-acts' of the taxpayer, should be excluded for reason of being covered by other legal tools (such as bankruptcy procedure).
*1 N. de Sadeleer. Environmental Principles: From Political Slogans to Legal Rules. Oxford University Press 2002, p. 68 DOI: http://dx.doi.org/10.1093/acprof:oso/9780199254743.001.0001 . In discussion of the principle of prevention, it becomes necessary to distinguish between the principle of prevention and the principle of precaution. The principle of prevention deals with threats known in consequence of scientific evidence, while the principle of precaution has to do with hypothetical risks. See also E. Rehbinder. The Precautionary Principle in an Environmental Perspective. Miljorettens grundsporgsmal 1994, p. 92, referred to in H. Veinla. Ettevaatusprintsiip keskkonnaõiguses (The Principle of Precaution in Environmental Law). Tartu Ülikooli kirjastus 2004, p. 25 (in Estonian). This article discusses measures used for implementing the principle of prevention.
*2 M. Laaring. Estonian Law-enforcement Law as Danger-prevention Law. – Juridica International 20 (2013), p. 197.
*3 In the EU, the main focus is on prevention of tax evasion through material tax law and cross-border co‑operation. For further information, see the Communication from the Commission to the European Parliament and the Council concerning an Action Plan to strengthen the fight against tax fraud and tax evasion. COM(2012)722 final. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/com_2012_722_en.pdf (most recently accessed on 27.2.2015).
*4 OECD. Working Smarter in Tax Debt Management. OECD Publishing 2014, pp. 95–96. Available at http://www.oecd.org/ctp/administration/working-smarter-in-tax-debt-management-9789264223257-en.htm (most recently accessed on 27.2.2015).
*5 Section 1361 (1) of the Estonian Taxation Act (maksukorralduse seadus). – RT I 2002, 26, 150; 23.12.2014, 15 (in Estonian; English text of Estonian legal acts is available via https://www.riigiteataja.ee/en/)) refers to it as 'performance of acts ensuring enforcement before imposition of financial claim or obligation'. Sections 6861 and 6851 of the United States Internal Revenue Code (Pub. L. 113-296, available at http://www.irs.gov/Tax-Professionals/Tax-Code,-Regulations-and-Official-Guidance (27.2.2015)) refer to it as 'jeopardy assessment' or 'termination assessment' or the two together as 'summary assessment'. However, Article 16 of Council Directive (EU) 2010/24 of 16.3.2010 concerning mutual assistance for recovery of tax claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, pp. 1–12, with EU legal texts available via http://eur-lex.europa.eu/) refers to 'precautionary measures', designed to embrace a wider spectrum of measures.
*6 J.E. Gleason Jr, D.K. Poole. IRS summary assessment powers: Abuse and control. – Brigham Young University Law Review 1976/1, p. 237.
*7 Communication from the Commission to the European Parliament and the Council from 19.3.2014 concerning a new EU framework to strengthen the rule of law. COM(2014)158 final/2, pp. 2–4.
*8 The European Convention on Human Rights (Rome, 4.11.1950) and the First Protocol to the European Convention on Human Rights (Paris, 20.3.1952). Available at https://www.riigiteataja.ee/akt/78154 (most recently accessed on 10.3.2015). The convention and its first protocol have been in force in Estonia since 1996.
*9 The statutory progenitor of all jeopardy provisions is the Revenue Act of 1924, for within a few years a clamour arose for tighter control of the commissioner's powers of jeopardy assessment, as the problems and abuses related to expensive administrative discretion under the provision became apparent. See M.M. Armen. Assessing Internal Revenue Service jeopardy procedures: Recent legislative and judicial reforms. – Cleveland State Law Review 26 (1997), p. 419. The US model provides excellent examples of specific termination assessment measures with a long history. Since analysis of the general structure shows that the US version can be used for comparison, the author has chosen the summary assessment procedures applied in the United States for this purpose.
*10 Kaspar Lind used this approach to analyse shortcomings in the VAT system. The author finds it to be equally applicable to tax systems in general.
*11 K. Lind. Käibemaksupettused ja nende tõkestamine (VAT Fraud and Its Prevention). – Tartu Ülikooli Kirjastus 2012, pp. 12–13 (in Estonian).
*12 K. Merusk, I. Koolmeister. Haldusõigus (Administrative law). Õigusteabe AS Juura 1995, pp. 165–171. Referred to in M. Ernits. Preventiivhaldus kui tulevikumudel (Preventive administration as a model for the future). – Riigikogu Toimetised 17 (2008) (in Estonian). Available at http://www.riigikogu.ee/rito/index.php?id =12530&op=archive2 (most recently accessed on 20.2.2015).
*13 J. Jäätma. The constitutional requirements for averting of a danger: The principles of a state based on democracy, and the rule of law v. averting of a danger. – Juridica International 19 (2012), p. 137.
*14 P.M. Huber. Risk decisions in German constitutional and administrative law. – G.R. Woodman, D. Klippel (eds). Risk and the Law. Routledge-Cavendish 2008, p. 29 DOI: http://dx.doi.org/10.4324/9780203891292 . Referred to in J. Jäätma (ibid.), p. 137.
*15 J. Jäätma (see Note 14), p. 141.
*16 M. Kähri. Tõendamiskoormus maksumenetluses (The burden of proof in tax proceedings). – Juridica 1 (2004), p. 53 (in Estonian).
*17 M. Ernits. Preventiivhaldus kui tulevikumudel (Preventive administration as a model for the future). – Riigikogu Toimetised 2008 (17) (in Estonian).
*18 In English, 'let the other side be heard as well'.
*19 GASCr 3-3-1-15-12, 27.11.2012 (in Estonian). In this article, the author has not addressed the specific conditions related to personal liability of the member of the management board discussed in this court ruling.
*20 J.E. Gleason Jr, D.K. Poole (see Note 7), p. 237.
*21 Ibid., p. 235.
*22 Ibid., p. 237, Note 21.
*23 Ibid., p. 237.
*24 Ibid., p. 238.
*25 When it comes to the assessment procedure, it follows from the same section that such determination and assessment is to be supplied to the taxpayer, together with a demand for immediate payment of the accordant tax.
*26 Walker v. U.S., 650 F. Supp. 877, 87-1 U. S. Tax Cases (CCH) P 9237, 59 A.F.T.R.2d 87-651 (E.D. Tenn. 1987). Available via http://international.westlaw.com/ (most recently accessed on 25.2.2015).
*27 E. Gleason Jr, D.K. Poole (see Note 7), p. 239.
*28 Indeed, in some rulings, the Estonian courts have set certain time limits after which the PEA measure becomes ineffective. This impels tax authorities to carry out assessment procedures in a short span of time and collect significant amounts of evidence before turning to the court to obtain permission for seizure. It is, however, a matter of the court's discretion to decide whether to apply such a time limit or not. The law does not require it.
*29 See Note 19, paragraph 50.b.
*30 Ibid.
*31 See also Tallinn Circuit Court ruling 3-13-70224, of 24.3.2014, paragraph 10; Tallinn Circuit Court ruling 3-14-50489, of 1.7.2014, paragraph 13. Available via https://www.riigiteataja.ee/ (in Estonian).
*32 See Note 19.
*33 According to the Tallinn Circuit Court ruling 3-14-52363, of 12.1.2015, paragraph 6 (in Estonian).
*34 Haldusmenetluse seadus (Administrative Procedure Act). – RT I 2001, 58, 354; 23.02.2011, 3 (in Estonian).
*35 ALCSCr 3-3-1-7-13, of 14.5.2013, paragraph 12.
*36 R.A. Steco. IRS Internal Revenue Manual, 23.10.2014, version 5.17, Section 22.214.171.124.2.2. Available at http://www.irs.gov/irm/part5/irm_05-017-015.html (most recently accessed on 20.2.2015).
*37 The Civil Law Chamber of the Supreme Court has referred to four criteria that must be considered in decisions upon reasonable time of procedure: '1) complexity of the case; 2) activities of the applicant; 3) activities of relevant public institutions (state); 4) what is at stake for the applicant.' CLCSCd 3-1-1-43-10, of 18.6.2010, paragraph 30. The same criteria are applicable when one is assessing the duration of tax assessment procedures.
*38 In addition to the Convention, protection of human rights in the EU is regulated by the EU Charter of Fundamental Rights as well. In the present article, the author does not discuss the relevance and applicability of the charter. The charter applies inasmuch as the legal issues are related to EU law (see Article 51). The terms set forth in the Convention shall be applied through Article 53 of the charter. Therefore, the Convention has fundamental importance with respect to the issues discussed in this article and can be seen as a higher‑level legal act than the charter. Accordingly, the author examines only the Convention here.
*39 M.A. Grau Ruiz. Decisions of the ECHR affecting domestic laws. – Lex ET Scientia International Journal – Juridical Series 2011/1 (XVIII), p. 9. As for the general situation, apparently trivial issues of tax procedures reach the European Court of Human Rights.
*40 This article applies expressis verbis both to legal-person and to natural-person taxpayers. M.K. Addo. Human rights standards and the responsibility of transnational corporations. – Kluwer Law International 1999, p. 187. See also W.H.A.M. van den Muijsenbergh, S Rezai. Corporations and the European Convention on Human Rights. Presentation at the University of the Pacific, McGeorge School of Law Symposium on the Global Impact and Implementation of Human Rights Norms, Sacramento, California, 2011. Available at http://www.mcgeorge.edu/Documents/Conferences/GlobeJune2012_Corporationsandthe.pdf (most recently accessed on 28.2.2015).
*41 L. Sermet. The European Convention on Human Rights and Property Rights. Human Rights Files, No. 11, revised. Council of Europe Publishing 1998, p. 8.
*42 ECHR judgement of 21.2.1986 in James and Others v. United Kingdom, Series A, No. 98, paragraphs 29–30 and 37; ECHR judgement of 23.9.1994 in Sporrong and Lönnroth v. Sweden, Series A, No. 52, paragraph 24; ECHR judgement of 9.12.1994 in The Holy Monasteries v. Greece, Series A, No. 301-A, paragraph 31; ECHR judgement of 20.9.2011 in OAO Neftyanaya Kompaniya Yukos v. Russia, application no. 14902/04, paragraph 554. The ECHR judgements are available via http://hudoc.echr.coe.int/ (most recently accessed on 20.3.2015).
*43 L. Sermet (see Note 42), p. 32.
*44 In legal literature and court practice, it has been acknowledged that applicants encounter difficulties when relying on claims of breach of the two principles, due to the state's high level of discretion in these matters. Please see the OAO Neftyanaya Kompaniya Yukos v. Russia decision (see Note 43), paragraph 598; C. Sheldon. Article 1 of Protocol 1 of the European Convention on Human Rights: Taxation, p. 7, paragraph 23. Available in http://www.11kbw.com/uploads/ (most recently accessed on 8.4.2015).
*45 ECHR judgement of 22.9.1994 in Hentrich v. France, Series A, No. 296-A, paragraph 42; ECHR judgement of 8.7.1986 in Lithgow and Others v. the United Kingdom, Series A, No. 110, paragraph 42.
*46 ECHR judgement of 23.2.1995 in Gasus Dosier- und Fördertechnik GmbH v. the Netherlands, Series A, No. 306-B, paragraph 59. The facts of the case were the following. Applicant company Gasus had sold a concrete-mixer to Atlas, subject to retention of title until the full price had been paid. Possession of the machine was given to Atlas, but its ownership remained with Gasus. The tax authorities in the Netherlands seized the machine and subsequently sold it on account of Atlas's tax liability.
*47 Per the paritas creditorum principle, the Court pointed out that when passing such laws the legislature must be allowed a wide margin of appreciation, especially with regard to the question of whether – and, if so, to what extent – the tax authorities should be put in a better position to enforce tax debts than ordinary creditors are in to enforce commercial debts. The Court showed respect toward the legislature's assessment of such matters except where it is devoid of reasonable foundation (para. 60). A negative effect in relation to the paritas creditorum principle has per se relatively little importance in this connection.
*48 See also: L. Sermet (see Note 42), p. 36.
*49 ECHR judgement of 23.10.1997 in National & Provincial Building Society and Others v. United Kingdom, Reports 1997-VII, paragraph 80.
*50 Judgement of the Estonian Supreme Court Constitutional Review Chamber of 17.7.2009, No. 3-4-1-6-09, paragraph 21; judgement of the Estonian Supreme Court Constitutional Review Chamber of 15.12.2009, No. 3-4-1-25-09, paragraph 24.
*51 Ibid.
*52 Taxation and the European Convention on Human Rights. Fact Sheet – Taxation. European Court of Human Rights Press Unit, May 2013, pp. 6-7. Available at http://www.echr.coe.int/Documents/FS_Taxation_ENG.pdf (most recently accessed on 3.5.2015).
*53 See Note 19, paragraph 50 (in Estonian).
*54 Tallinn Circuit Court ruling 3-14-50822, of 6.11.2014, paragraph 8 (in Estonian).
*55 Mueller v. CIR (S.D. Fla. 1995); Harvey v. United States (S.D. Fla. 1990); Young v. United States (S.D. Fla. 1997). All referred to in R.A. Steco (see Note 37).
*56 Maqluta v. United States (S.D. Fla. 1996); Mesher v. United States (D. Or. 1990). Referred to in R.A. Steco (see Note 37).
*57 Refer to R.A. Steco (see Note 37).
*58 This was discussed by the ECHR in the case Gasus Dosier- und Fördertechnik GmbH v. the Netherlands (see Note 47), paragraph 65.
Artikkel ilmus rahvusvahelises ajakirjas Juridica International.


text:
Detroiters Are Still Living in a Dream World
Predictably enough, Detroiters are not amused. Their comments tell me they still don't get it: For decades they have elected politicians who drove job creators and taxpayers out of the city, they racked up billions of dollars in debts they cannot pay, and not only don't want to suffer the consequences, they are outraged at the suggestion that they should.
They are also prone to tell people of differing opinions to just shut up.
Try telling that to the bankruptcy judge, Detroiters. See how far that gets you.
Labels: Economy, New Civility, politics

subset: commoncrawl


text:
Bleadon and Uphill
From Bristol Railway Archive
<googlemap lat="51.319241" lon="-2.968283"> 51.314969, -2.968744, Bleadon & Uphill </googlemap>
To Weston Super Mare: A370 Bridgwater Road
To the Southwest: Market Street
Opened as Uphill in 1871. Renamed Bleadon and Uphill in 1872. Unstaffed from 2nd November 1959. Closed on 5th October 1964.
4985 rushing through Bleadon and Uphill station. © John Thorn


text:
City Circle Tram
The City Circle is a free and convenient way to see the major attractions of central Melbourne while travelling in the city's iconic W-Class trams. An audio commentary provides details of city landmarks and major attractions such as the City Museum, Parliament House, Docklands, Federation Square, Melbourne Aquarium and the Princess Theatre.
Trams operate in both directions every 12 minutes between 10am and 6pm from Sunday to Wednesday and between 10am and 9pm every Thursday, Friday and Saturday.
City Circle Trams do not run on Christmas Day and Good Friday.
Read more about Route 35 (City Circle) route guide, its linear map, timetables and key destinations.
For further information about the City Circle Tram, visit ptv.vic.gov.au or phone 1800 800 007 6am - midnight (all night Friday & Saturday). You can also visit the Melbourne Visitor Centre at Federation Square.


text:
Welcome to the CAFRE industry course web pages for amenity horticulture. In service education and Training is an essential tool for any successful business and CAFRE provides bespoke and nationally accredited education and training on a short course and day release basis for practitioners employed in the amenity horticulture sector.
These pages give you an overview of the courses normally available to people working in the amenity horticulture sector.
These courses are offered by CAFRE specifically to meet the needs of local landscapers, greenkeepers and horticulturists, and are continually updated to reflect recent developments.
For some courses there is the additional benefit of accreditation from an external awarding body, such as City and Guilds for example.
If you need a specific training course and know exactly what you want, it may be possible to organise and deliver bespoke training to you and your organisation. Please contact the amenity horticulture short course team at CAFRE for further information; you can telephone 028 9442 6770 to contact us.
How to apply
To apply for an amenity horticulture short course, please contact the appropriate person whose details are given on each of the individual course pages. An application form will then be sent to you.
Alternatively you can send an enquiry to Short Course Administration


text:
Bangs are the hot favorites in this season. They are simple, sober and smart. For the beauties in black, this bangs sophistication has a new label at the same time it makes a bold statement.
With bangs you can keep our hair long, medium, short or super short. It is there specialty that they go with all kinds of hair. All you have to do is to choose the right haircut for face.
The right haircut complements the face, makes your eyes pop, show off your incredible cheek bones or can be used to hide high forehead. The bangs can be face balancing because it is one of its benefits to balance the proportions of any face to get that perfect oval- shape. It can shorten the long face by covering the forehead.
Long hairs with bangs give a super smart look. You can literally party with this hair cut. One day keep it straight, another make it wavy. Fashion it with numerous braids or just a simple ponytail. Keep it as it is .the choice is all yours.
The long layered haircut looks sweeter and prettier with full bangs. Medium straight hairs are another choice to draw the attention to your beautiful eyes.
When bangs are preferred eye – skimming length is gathering a lot more attention these days. A black updo with straight bangs can be a funky way to style. Highlights can add that glam and gorgeous look
Another ongoing asymmetrical trend can be followed up by side parting this bangs having medium length hair. When some curls are added, it looks ultra sophisticated.
Styling the bangs with wavy look adds extra charm to the face. Asymmetrical bangs with medium or short hairs gives out of the world looks and is proving to be the new benchmark in the world of styling.
For that frizzy or highly curled hair the new shag cut is perfect. The razor- cut shaggy look can give a definite shape to that bushy hair. Actually this look is perfect for all those having thick hair.
Make it textured and tapered ,add some bangs and here comes the unconventionally look that can be carving for .
Layering is another way for re defining the sculpted short style. Along with bangs you can get an eccentric image .Bangs looks equally attractive in the pixie hair cut .
Just adding some layers and curls to it can increase the style quotient. Layering puts a rocker spin on the traditional pixie hairstyle. These are the highly manageable kind looks absolutely amazing.
If you are someone from the category" I don't like bangs' then here's side bangs and swept bangs are something that you can never say no. the classic bob cut looks even more flattering when you style it with swept bangs .
Enhance it with some texture an d here is bold look for you. The sleek side bangs look luscious and shimmering for darker colored hair , which highlights the sharp line around the neck.


text:
5 Things You May Not Know About Cesar Chavez
April 2, 2017
Filed under Around the World, Arts & Life, Blogs, Mira Costa Five, People
Hang on for a minute...we're trying to find some more stories you might like.
Email This Story
Cesar Chavez was an American labor leader and civil rights activist who co-founded the National Farm Workers Association in 1962. Chavez dedicated his life to improving working conditions, pay, and treatment for farm workers.
1. He inspired Obama's "Yes, We Can" line
In 1972 Chavez participated in a 25 day fast for the United Farm Workers of America union. He coined the slogan "Si, se puede" which translates to "Yes, it can be done". It has become the official motto for the United Farm Workers of America union and a rally cry of Latino civil rights. In 2008 it inspired President Obama's campaign phrase "yes, we can."
2. Chavez attended 30 different schools before 8th grade
Chavez's family moved around a lot when he was young, resulting in him changing schools 38 times. In the end, he had to drop out to help his parents support their family.
3. A U.S. Navy Cargo Ship Is Named After Him
Lewis and Clark-class cargo ships are named after "American pioneers and visionaries", along with being a union leader and labor organizer Chavez spent two years in the U.S. Navy. The USNS Cesar Chavez debuted in 2011.
4. Chavez Turned Down A Job From JFK
In 1962, President John F. Kennedy offered to make Chavez the head of the Peace Corps for part of Latin America, Chavez turned down the offer. Chavez continued to organize farm workers. Later that year he co-founded the National Farm Workers Association with Huerta.
5. He Had A Lot Of Fans
Cesar died in his sleep on April 23, 1993. Over 50,000 people attended his funeral service.


text:
For a unique, thoughtful present, reach beyond the mall. Modern Fellows offers its 2014 menswear gift guide.
1. Uncover an interesting accessory
There are a range of startups poised to help fill a guy's stocking this year. Beltology features funky herringbone belts that pair well with jeans; Jay Butler sports crocodile money clips and ostrich billfolds; and the Gentleman's Gazette shop can set you up with retro-inspired handmade boutonniere silk flowers, collar pins and bars, and grenadine ties.
2. Use a platform to find something personal
While online platforms are largely targeted at and frequented by women, there is a growing selection of small batch and customizable gifts for men on sites such as Etsy — where Modern Fellows serves as a tastemaker — and relative newcomer Hatch. The latter offers a list of customizable gifts for guys from cufflinks to a Personalized Double Edge Safety Razor Set with Shaving Brush, Blades, & Soap.
3. Arrange an online custom experience
Suits and shirts can be tough sells for Christmas. Style and fit are personal and often difficult to nail even with the right collar, cuff and suit sizes in hand. Give the gift of a custom suit or shirt experience by pairing a gift card from online nationwide made-to-measure suiting standout Black Lapel or impressive shirtmaker Proper Cloth with an accessory from their online collections, or try Knot Standard or Proper Suit if they offer fittings in your recipient's neck of the woods.
4. Hats aren't just for hipsters
Hats are making a comeback, and Goorin Bros. is leading the way. With a nationwide network of hat shops — including one in Washington, DC — gift-givers can find everything from a fedora to more subtle flat caps and knit hats — all made in the USA.
5. A necktie, but not any necktie
Some guys actually like getting ties. Skip the Macys sale bin for Sam Hober, whose craftsmen and women can stitch a custom-made necktie from a variety of fabrics and weaves at whatever length and width you choose. Act soon, though, since turnaround takes a few weeks. If you'd prefer to order from a U.S.-based merchant, visit e-commerce newcomer TM Stock.
6. If all else fails, choose a one-stop shop
Having trouble deciding? Try browsing a one stop shop like Richmond-based Ledbury or Raleigh-based Lumina Clothing for inspiration — or a gift card. For those in the DMV, Ledbury is hosting its second annual pop up holiday shop in Georgetown. For retailers with a national brick-and-mortar presence, Nordstrom and Bonobos are good options, or have a look at British-based catalog retailer Boden, which is making a big push into the United States and has expanded its selection of menswear.
Want more ideas?
See these Modern Fellows guides —
- 7 Made-in-America gift ideas
- 5 gift ideas for dad and
- 5 modern takes on classic presents for stylish men.
Photo notes: Images courtesy of — clockwise from the top left — Black Lapel, via Hatch.co, Gentleman's Gazette, Goorin Bros., Ledbury, Sam Hober and Beltology.
Disclosure: In the past, Modern Fellows has received merchandise at no cost from Beltology, Black Lapel, Bonobos, Gentlemen's Gazette, Goorin Bros., Knot Standard, Proper Cloth, and Proper Suit.


text:
MIAMI BEACH -- A 30-year-old developer who renovates old buildings in an attempt to bring young people back to Miami Beach has opened one of South Florida`s most unusual residences -- apartments strictly for artists.
The Michigan is a 24-unit building built in 1925 that developer Robert Sherman`s company, Diversified Rehabs Inc., restored to its Prohibition-era splendor.
Located half a block from Lincoln Road`s new art district, the building has special commercial zoning that allows artists to use their apartments as studios.
``We wanted to offer special residences for the artists that are being drawn to the art district, and found this building was perfect,`` Sherman said.
Sherman opened the building Dec. 19 and already has 10 units rented to artists who want to be near the new art district.
The art district, three blocks on the western end of the once-glamorous Lincoln Road Mall, has 70 artists working out of 22 galleries.
When Sherman bought the building for $300,000 a year ago, it had been closed by the city for numerous violations. Sewage was backing up, the electrical system was dangerously outmoded and there were no fire alarms.
Rents were as little as $150 amonth and apartments had been illegally subdivided to squeeze more money out of the building, Sherman said.


text:
What You'll Get
A good sports restaurant isn't just the perfect place to practice close-up magic on unsuspecting patrons; it's also a great spot to meet friends and share Burton Gilliam gossip. For $7, you get $15 worth of athletic eats and drinks at TJ Chumps. This Groupon is valid for the Englewood location only.
TJ Chumps' menu supplies sports fans with hearty helpings of amped-up bar food in an atmosphere appropriate for family WWF viewings. Whet a peckish palate with the buffalo shrimp ($7.50), five jumbo shrimp slathered in honey barbecue, Caribbean jerk, or hot wing sauce, before scaling the strata of the southwest turkey sandwich ($7.95), a sedimentary selection of smoky turkey, pepper jack, and lettuce with house-made chipotle mayo. Where disc-shaped fare is concerned, the Veggie Chump pizza ($11.95/$17.95) appeases herbivores, while the beefy Reuben pizza ($10.95/$16.95) gives the boost of energy required to colorfully converse with televised sportscasters and fictional spell-casters. Entree eaters can try the choice New York strip, with maitre d'butter and house-made smashed potatoes ($19.95), or the sushi-grade salmon dinner, with rice, broccoli, and a dollop of tartar sauce ($15.95).
Depending on the season, TJ Chumps' 34 HDTVs are set to NFL, college football, college basketball, NBA, or competitive kelp-harvesting coverage. The friendly eatery also features a breezy outdoor patio and full-service bar, with eight beers on draft and 22 choices of bottled beer.
Not valid for TJ Chumps' daily and drink specials.
Though reviews are lacking for the location in Englewood, more than 1,000 Facebook users like TJ Chumps. The Dayton Daily News's blog, Lounge Lizards, highlighted Englewood's opening.
The Fine Print
Promotional value expires Jan 28, 2011. Amount paid never expires. Limit 1 per person, may buy multiple as gifts. Limit 1 per table, 2 per table of 4 or more. Not valid for drink or daily specials. Valid at Englewood location only. Tax & gratuity not included. Merchant is solely responsible to purchasers for the care and quality of the advertised goods and services.


text:
Small Systems Struggleby John Prendergast, Assoc. Editor;
Serial Information: Civil Engineering—ASCE, 1992, Vol. 62, Issue 1, Pg. 40-43
Document Type: Feature article
Across the U.S., small communities are caught in a bind. Local governments bear the primary day-to-day burden of caring for public works, responsible for 70% of the nation's roads, as well as most of the water systems, wastewater treatment and solid waste disposal facilities. Yet, they have little control over the shape of their responsibilities. To gain federal transportation dollars, small communities often must construct elaborate new highway projects that leave other pressing needs unfulfilled. New environmental standards impose requirements that many areas have neither the money nor the technical expertise to meet. And, while federal and state governments can shift costs downward, the buck stops at the local level. Squeezed between growing needs and shrinking funds, small communities are struggling as never before to maintain roads and bridges and meet new standards for drinking water, wastewater treatment and solid waste disposal.
Subject Headings: Highways and roads | Water treatment plants | Wastewater treatment | Waste treatment plants | Solid mechanics | Solid wastes | Waste disposal | Federal government
Services: Buy this book/Buy this article
Return to search


text:
MCU: Phase II - Part 2
View Single Post
Mr. Dent
Banned User
Join Date: Aug 2012
Location: Jacksonville, FL
Posts: 8,941
Re: MCU: Phase II - Part 2
I'd be surprised if he's not back for A2, I mean, he is ab Avenger. It's looking less likely that he'll be in TWS though, even though I thought he might be. Hopefully Hawkeye gets some type of development in A2...it's getting pretty ridiculous lol.
Originally Posted by
They don't have to serve a purpose, they're just long overdue for f'n movies. Along with Dr. Strange and Ant-Man, those two are the only big stand-alone characters Marvel has yet to adapt. I don't have a problem with Inhumans, I just want to see BP and Ms. Marvel on screen while Marvel still has their current cast together, and if Inhumans gets in the way of that, I'll be upset. It's that simple.
I understand. I guess I'm just fine with getting Ant-Man and Strange as the only new Avengers for now.
Mr. Dent
View Public Profile
Find More Posts by Mr. Dent


text:
Transferring Military Pensions to QROPS
Armed Forces pensions may be transferred to QROPS (Qualifying Recognized Overseas Pension Scheme)
All those who have served in the Armed Forces but have not completed their full service of 22+ years are eligible to transfer their frozen benefits to QROPS and receive their pension benefits at age 50 as opposed to 60 in the UK and worldwide.
You may take a larger lump sum of 30% tax free and an enhanced income that could be income tax free or vastly reduced.
David himself is an ex-military man and has himself been through the process of transferring his own military pension into a QROPS, so fully understands from a personal point of view just how complex the process can be.
As an example a pension fund of 50,000 pounds with the Armed Forces pension would provide 12,500 pounds as a tax free lump sum and an annual income of 920 pounds per annum after tax.
Whereas a QROPS pension would provide a tax free lump sum of 15,000 pounds and an annual income of 2,268 pounds. (Information correct as at 14th January 2014).
Further information about QROPS:History of QROPS, why were QROPS created? Benefits of taking out a QROPS for ex-pat residents The most frequently asked questions in reference to QROPS How long does it take to set up a QROPS What are QROPS? QROPS jurisdictions. Where can QROPS be based? Talk to us about your QROPS needs
Transferring your pension
The major benefit of transferring your pension to QROPS is that your nominated beneficiary will receive 101% of your pension fund on your death, not the case when taking your benefits direct from the Forces pension scheme.


text:
In an industry swarming with lacklustre content, Abhishek Chaubey's Udta Punjab shines with an edgy take on a bold, controversial subject. Drug abuse has plagued Punjab for years now. The film brings to the fore it's impact on the youth; the involvement or rather the facilitation of its use — from the powers that be to the law enforcement agencies. For all the noise Udta Punjab created before the release, it was totally worth the hype. And is, indeed, an important film. Congratulations are in order for the writer (Sudip Sharma) and the director who brought it all together into a story that is translated into an engaging, well-paced screenplay and brilliantly enacted. A few scenes do seem contrived but they do not take away from the overall impact of the film.
The characters share an ease and a rare naturalness. Their exchanges, their reactions are raw, relatable and devoid of needless melodrama. Punjabi singer-actor Diljit Dosanj (Sartaj Singh) holds this film, which isn't really a surprise. I have seen him in some ridiculous Punjabi films, most of which sell only on his name. He so didn't belong there. Udta Punjab finally gave him a script worthy of his talent. He together with the terrific Alia Bhatt take the film to another level. Who can tell she's the same, dolled-up 'student of the year?' I'm glad how the younger crop of actors isn't restricting itself to specific genres. Her Bihari accent takes a bit of getting used to but few minutes into the film, this 23-year-old is on fire. Watch out for her in the second half (which pieces together puzzles strewn over from the first half and is relatively fast paced) where she breaks into a monologue, spewing pent up frustration, as Shahid Kapoor lies there dazed, stunned, enamoured. Her scenes are also some of the most disturbing in the film.
Shahid's part is the toughest of the four and he gives it his all, although doesn't come off completely organic. He appears to be 'playing' the part. The rockstar attitude doesn't come naturally to him. Which is what makes it all the more harder. Nevertheless, he pulls out all stops. Kareena Kapoor is back after a long hiatus on screen. Few days ago, I was watching 'Chameli' and it struck me how she'd had gone from doing substantial, impactful roles to item numbers. Her last film Bajrangi Bhaijaan, was barely her show. She is back and how in Udta Punjab. The honest, upright Dr Preeti Sahni hits all the right notes and brings some light in an otherwise dark film. What an absolutely delightful chemistry between her and her charming, doting lover cop Sartaj Singh.


text:
Meticulously Maintained by the last two owners!! Low 389 hours on Crusader 454's. Euro-style International series, the 10 meter is a breakthrough design. Trojan's International Series has been well know for her high quality and unbeatable rough water capabilities. Built buy Bertram, Solid I beam fiberglass stringers. Boast 13' Beam. Interior space of that would be hard to find in a much larger boat Sleeping up to six with a master stateroom forward including a head and shower with a queen sized bed. Her galley is spacious, down with a full size refrigerator w/ freezer, located down and towards the port with a very spacious U shaped convertible dinette with new upholstery.
Priced to sell fast and seller is motivated!
Offers are encouraged
100 Meadowbrook
Detroit, MI 48214
United States


text:
Macy's Credit Card
With Black Friday Shopping just around the corner and with all the big sales coming up at one of the top department store chains, a Macy's credit card can save you up to 20% when you fill out their online application and get approved.
Macy's is a chain of department stores owned by Macy's, Inc. It is one of two divisions owned by the company with the other being the upscale Bloomingdale's. You will usually find a Macy's in every city including the famous store in New York City. Macy's has been featured in movies and is associated with ThanksGiving with their huge parade each year.
When you shop at Macys.com you will get free shipping. Macy's also has the latest fashion brands on Men's and Women's Clothing including Accessories. You will also find many other categories of popular shopping items such as Jewelry, Beauty, Shoes and Home products. Macy's stores have a unique and beautiful style of their own and if you are a frequent shopper you will want to look at their credit card options and benefits.
How Do I Apply For A Macy's Credit Card?
The Macy's Credit Card can be found at the official site www.macys.com/mymacyscard. You will find it is their main site for not only applying for a new Macy's card but also to open an account to make payments and overall management of this popular department store credit card.
When you go to www.macys.com/mymacyscard you will first see the image below to apply.
1) You will Select the "apply & learn more" link from the footer of any macys.com page.
2) You will then see you are being transferred from macys.com to a Department Stores National Bank website managed by Citibank N.A. who is the issuer of the Macy's Credit Card.
3) You must select "continue" to navigate to the credit servicing site to apply for your new credit card.
4) It is a simple as just filling out all the required fields and then review the Terms & Conditions before submitting your application.
5) Once approved you will have the ability to shop at macys.com or at a Macy's store where you can enjoy the new account discount.
That's pretty much it! Most of the time the approval will be immediate, yet sometimes it can take up to 7 – 10 days.
How Do I Apply For A Macy's American Express Credit Card?
To apply for a Macy's American Express® Card you can just apply at any register in any Macy's store. If you want to just apply for a normal Macy's card you can just do it online.
What Else Can I Do At www.macys.com/mymacyscard?
When you visit My Macy's Credit Card site you will find out that you can do more than just applying for the new card.
You can also create a profile to pay your bills online. It will also help you checkout faster on Macys.com when shopping online over their site. You can also enjoy some additional benefits so it is worth setting up the profile page.
You can also Activate your Macy's American Express® Card online over this page. It is easy and only takes a few seconds to activate the credit card online.
Another nice thing about setting up the profile page is you will be able to login to your Macy's credit card and check your account balance so you are always aware of your charges and how much to pay each month on your balance.


text:
Know something about this song or lyrics? Add it to our wiki.
I saw a dark sign on the horizon But that's not what I keep my eyes on Even in tough times, good people shine we say stand together, it's yours and mine Conscious burning, everything's gonna be alright We're gonna shake this town with a long forgotten light Things are changing, but I am not afraid We'll be together - Rockers of the very Last Wave When I step down they'll retire my mic forever Hang it next to jersey 23 at the United Center Tone syncopation, bigger the bet the better the win Consciousness party till the light's shining in Woah, Hey - it's coming down the track Wa-ah, one two three to the four There just ain't no turning back Woah, Hey - mission of the Last Wave Rising from the foundation that your true soul made Music ain't nothing but expression of joy When the train hits your gonna feel it and if you try to preach, that ain't nothing but noise But if you're feeling love reveal it This phenomenon comes from the ground of creation - without a doubt - It is not a sign of weakness - to be real Move your body, turn it out
Lyrics submitted by broken_words_2
Conscious Burning song meanings
Add your thoughts
2 Comments
0General Commentthis is close to the top when it comes to songs I love by these guys. the second verse is almost advice on how write lyrics...
0General Commenti think this song is about how if you let life happen and relax then you will succeed in lifelineandsinker62on January 11, 2009 Link
Add your thoughts
Log in now to tell us what you think this song means.
Don't have an account? Create an account with SongMeanings to post comments, submit lyrics, and more. It's super easy, we promise!


text:
Is your financial planning firm growing at a rate that you can't keep up with?
Are you looking to free up valuable time in your day to focus on actual face time with your clients or spend more time with your family?
Are you interested in adding a financial planning element to your existing wealth management or accounting firm?
Have you thought about growing your team, but are concerned about the cost and commitment associated with hiring office help?
Hiring a virtual paraplanner may be the perfect solution!
We have over 600 virtual paraplanners registered on our website ready to work on an hourly, project, or full-time basis with your firm. Our virtual paraplanners range from entry-level interns beginning their financial planning careers to CFP® professionals with their own firms looking for some side work.
What Does a Virtual Paraplanner Do?
A virtual paraplanner provides back-office support for your financial planning firm. Together with your virtual paraplanner, you will decide on the type of work to be completed. Some tasks may include:
- Gathering client data
- Onboarding Clients into CRM Software
- Scheduling client meetings
- Data entry into financial planning software
- Preparing financial plans
- Opening New Accounts
- Running retirement projections
- Taking notes during client meetings
Benefits of Hiring Virtually
Hiring talented office support has never been easier or more affordable! Whether you're looking to find help completing a specific project or hoping to expand your team with an associate planner, hiring virtually is your best option.
Flexibility: Are you looking to hire someone to work for you 30 hours a week? No problem! What about 5 hours a week? No problem! Do you need someone just to help you transition to new software? No problem! Tailor your job posting to fit your needs.
Cost: Financial planners from any size firm can now afford to hire office support. Whether you pay your virtual parapalanner hourly or on a project basis, you can find help through Simply Paraplanner for any budget.
Find the Best Talent: Hiring virtually allows you to search for talent across the US instead of just your immediate area. We have over 600 paraplanners across the nation ready to work for you remotely.


text:
Tampa Museum of Art (Tampa, FL) 28 January - 6 May 2012
Newark Museum (Newark, NJ) 23 May - 19 August 2012
Featuring nearly 100 works of art that span the career of this internationally renowned, Charlotte-born artist, underscoring not only Bearden's artistic mastery, but also his development of narrative and thematic explorations of his native South.
Romare Bearden: Southern Recollections includes nearly 100 works of art that span the career of this internationally renowned, Charlotte‐born artist. The exhibition and subsequent national tour underscore not only Bearden's artistic mastery, particularly in the technique of collage, but also his development of narrative and thematic explorations of his native South. Collages, paintings, watercolors, and prints will be assembled from The Mint Museum's collection, as well private and public collections.
Southern Recollections will opens on the centennial of Bearden's birth, and examines how the South served as a source of inspiration throughout his career. This important theme has never before been explored in any previous exhibition or writings on the artist. The exhibition includes large thematic groupings, such asThe Prevalence of Ritual, which includes many works that refer to Bearden's childhood home in rural Mecklenburg County. Some elements seen in this series are repeated throughout Bearden's oeuvre, serving as icons for his statements about life in America. One such icon is the railroad, which not only symbolizes a means of moving from one place/mode of life to another, but also references the Underground Railroad, as well as the migration of Southern blacks to Northern cities in the early 20th century.
Romare Bearden: Southern Recollections will travel nationally to two venues following its debut at the Mint.


text:
Organisers of the 35th Festival of the Plough reported a "great show" was had by all last weekend.
The weather was kind for the event held at High Burnham and added to the hundreds of thousands of pounds raised for charity over the years.
Traditional ploughing alongside arts and crafts, musical entertainment, static tractor display, vintage cars and terrier racing ensured the crowds were entertained all day.
Winners of the scarecrow competition were Key Stage 1 Infants from Westwoodside with their Mrs Giles Milking entry and Key Stage 2 with The Ploughman.


text:
SMS Audio On-Ear Wireless Sport Headphones Review
If you have the money to spend on a higher end pair of wireless sports headphones, take a long hard look at the SMS Audio On-ear Wireless Sport.
There's a lot to like about the On-ear Wireless Sport's design. They feature on-ear controls, so you don't need to stop the workout to pump up the volume. The main body of the headphones is rugged -- a 40U rubberized coating protects it from shocks and drops -- but the ear cups are made with comfortable memory foam. It's all IPX4 water resistant, so handling your sweat is no problem. And it all folds away for easy storage in your gym bag when the workout is done.
The battery life here is 10 hours -- nothing spectacular, but more than enough to get you through a week's worth of workouts. You can also use these headphones to answer calls via the detachable cable with 3-click microphone.
Whether you're running up a mountain trail or simply kicking ass in a crossfit studio, the SMS On-ear Wireless Sport is designed to go the distance. That's why it's our choice for the best on-ear premium wireless headphones available.


text:
tag: dining room
Subscribe to RSS feed
~ Megaphone Vase~14 comments
A 1950's cheerleader megaphone is combined with discarded wood shelving, an old tin lid and some vintage finds.view details
Spring is HERE!4 comments
Ok, well not really. But the springs are! I'm on a mission to find a bunch of ways to use these. I thought this was a simple easy peasy little redo.view details
Steel Spring Table19 comments
New dining room table I made today; for the whole story behind it see my blog at http://industrialrevelations.blogspot.com . A huge, heavy train spring, with a concrete saw for a top.view details
Spindle Lamp16 comments
Don't make fun of me, but I built ANOTHER lamp.view details
Wire Basket Chandelier11 comments
I saw Sue Whitneys' Dishwasher basket chandelier at the Ohio Country Living Craft Fair. I knew it would be perfect for my "naked" dining room!view details
Extreme Farm Furniture24 comments
Well-worn woodiness with an extreme burst of color.view details
Salvaged Cabinet11 comments
The top of an old built in china hutch becomes a gorgeous wall cabinet.view details
HAPPY EASTER! vintage bunnies & lots of them.11 comments
Every holiday I put out my little wooden vintage handmade bunnies. I have two dozen of these little guys.view details
Remnants of Spring: A Tablescape10 comments
Charity event Tablescape!view details
From Rebar Wire to Spring Flowers!4 comments
Turn simple and inexpensive rebar wire into some fun Spring flowers!view details
Have a Great Valentine's Day!16 comments
My daughter Vicky put this together for Valentine's Day.view details
Curly Twig Tray1 comment
Here is a tray I made using the clippings from my contorted filbert tree. The feet are cut from the bendiest (Is that a word?) parts. I made it big so I can put lots of stuff on it. Hope you like it.view details
"Fireside Chat" CoffeeTime Lamps3 comments
Been a while since I was here to visit, but I havent stopped creating!!view details
Clock themed New Year's party14 comments
Here's hoping your New Year's party is filled with festive fun for your guests! I'm pulling out the silver and clocks!view details
Christmas Curtains to Make Yourself4 comments
Now that Christmas is almost here youview details
Piano Roll - Paper Roses!25 comments
I had so much fun challenging myself to use every bit of the piano roll! With just one roll I was able to create a wintery but warm Valentine's Day centerpiece -- complete...view details
Altared (sic) Idenity!3 comments
I found an antique altar in a junk shop and now use it as a sideboard in my dining room. The gothic arch detail and yummy chippy white paint pop in an other wise mostly white room. The bright aqua...view details
Halloween !!!6 comments
October means Halloween ! And Halloween means fun galore ! I found these awesome, ornamental black candle holders at the "transfer station" (aka - dump ! lol) - brought 'em home and washed 'em up...view details
Apothecary Fall Mantel4 comments
I re-did my mantel display for Fall and Halloween using antique and salvaged apothecary items--even a hand-lettered antique medical degree--it's all in Latin on sheepskin!view details
The Sisterhood of the Traveling Junk1 comment
In the true spirit of the traveling junk, it is now my turn to share my all purpose, never in the same place for long, traveling junk. Who wants to be next to pass the junk forward?view details
~ Megaphone Vase~
Spring is HERE!
Steel Spring Table
Spindle Lamp
Wire Basket...
Extreme Farm...
51008 junkers have joined JUNKMARKET Style.
Create your profile and join the club!
joined May 19
joined Dec 4
joined Jun 4
joined Nov 16
joined Aug 18
joined Aug 1
Create your profile now!


text:
Dogs Welcome!
No time to stay and eat? Enjoy our fabulous food in your own home with the Drovers Takeway!
Available Wednesday to Friday from 5pm till 9pm and Saturday 12 noon til 9pm.
01757 288088 for all orders.
Fish and chips £7.50
Beef burger, Monterey jack cheese, horseradish mayo and chips £7.50
Crispy buttermilk chicken, Monterey jack cheese, piri mayo and chips £7.50
Roast chicken breast, chips and gravy £6.50
Sausage and chips £6.50
Falafel burger and chips (v) £5.95
Chip shop style, battered halloumi and chips (v) £6.50
All @ 3.50
Fish goujons and chips
Mini burger and chips
Sausage and chips
Chips £1.95
Onion rings £1.50
Mushy peas £1
Garden peas £1
Gravy £1
Curry sauce £1
Grilled halloumi £2.50
Call us on 01757 288088 to place an order.
© 2016 The Drovers Arms, York Road, Skipwith, North Yorkshire, YO8 5SF, tel: 01757 288088 email: firstname.lastname@example.com
Terms of use | Cookie statement | Privacy policy


text:
In 1984 a GP surgery in Hampshire invited me to use my skills to help some patients with IBS as there was good evidence that hypnosis had a positive effect.
Today, after 30 years of practice I am happy to say that several clients that came to see me for help with IBS are free of their symptoms.
For those who experience anxiety-based IBS, hypnosis and psychotherapeutic tools may teach you to relax, be calm and confident in social or work-related situations.
Panic is often a part of IBS symptoms; again an anxiety based response. You can over-ride those rusty habit-based circuits responding to reality in the present rather than past based memories.


text:
Looking for car finance?
Get car finance tailored to your exact needs.
Looking to sell your car?
It's quick and easy. You'll be pocketing the cash in no time!
Looking for a new car?
See loads of cars at discounted prices.
Home insurance
Compare up to 66 brands in under 8 minutes
When we're not busy saving you pounds we're raising them for charity!
Find out all about and watch the Confused.com TV adverts.
Check out the awards won by the talented Confused.com team.
If you're a journo, blogger or just curious, all the info you need is here.
Find out about our latest competitions, how to enter and the winners!
We would like to use cookies to provide you with a better service. See cookie policy here.
If you don't want this, click here.
Thanks for your input, you can continue to use our services, but may receive a less personalised experience.


text:
With consolidation at an all-time peak, corporate conglomerates atop the GIANT 400 operate in a different universe more than ever.
We separated our GIANT 400 into revenue categories last year to show just how much these home builders differ from one another. Massive, publicly held powerhouses at the top of the rankings differ from even the big privately held builders, and both groups differ radically from the bulk of local production builders. The latter have more in common with the small builders that make up the housing industryÆs rank and file than with the gargantuan national corporations at the pinnacle.
Check out the market share and revenue charts in Related Information, and itÆs easy to see that consolidation is a fact of life and that the top 20 firms really are Masters of the Universe. In 2003, the GIANT 400 reached an all-time high of 34.7% of total U.S. housing completions, up from 19.4% a decade ago, and the 20 Masters accounted for 55.2% of the housing revenue amassed by the entire GIANT 400, compared with 16.1% for the 275 firms that make up the Achievers and Strivers segments.
However, one aspect of the GIANT 400 remains constant: fluidity. Nothing is set in stone, including the Masters of the Universe. For the third successive year, thereÆs a new No. 1. Hard-charging D.R. Horton Inc. is the new top dog, supplanting Pulte Homes Inc., which slipped to No. 2. In 2002, Pulte became the first builder to top $7 billion in housing revenue. Last year, Horton, Pulte and Lennar Corp. each topped $8 billion. If you want to be No. 1 in the 2005 GIANT 400, better set your 2004 revenue bar at $10 billion ù and donÆt look down.
Keep in mind that at the beginning of the last decade, D.R. Horton was a small local builder in Fort Worth, Texas, and even in 1993, the newly public company ranked only No. 41, on revenue of $182.6 million.
Near the bottom of the Masters, wars rage to keep a toehold in the galaxy. Small-cap public companies were the big winners. M/I Homes topped $1 billion in revenue for the first time to hang on at No. 20. The North American arm of Taylor Woodrow, the public British behemoth, pushed revenue past $1.1 billion and made the biggest move, from No. 26 to 19.
Companies near the bottom of any of the four categories are always in danger of slipping, even with rising revenue. But the private firms fighting for the last seat on the Masters rocket were especially disadvantaged this year because so many public companies, flush with other peopleÆs money, were just out of the top 20 a year ago. So David Weekley Homes slipped from No. 20 into the ranks of the Rich and Famous at No. 22, even though the firm closed nearly 500 more houses in 2003 and increased revenue from $855 million to $948.6 million. It now takes $1 billion to be a Master of the Universe.
The top five builders ù D.R. Horton, Pulte, Lennar, Centex Corp. and KB Home ù have become so much larger than everyone else that they threaten to create a supernova group of their own. The revenue gap between KB and No. 6 NVR Inc. is now more than $2 billion, and KB had 27,331 closings in 2003 compared with NVRÆs 12,050. Moreover, NVR shows little interest in the acquisitive growth that trademarks the Big Five.
However, we wonÆt believe that the Big Five really are different from the rest of the Masters until they convince Wall Street by creating a gap in return on invested capital and earnings multiples as well as units and revenue. So far, the biggies havenÆt proved they have an advantage on the bottom line.


text:
Come along to the Avon Area AGM and hear all the news and ask any questions.
For the walk meet at 10am at Patchway Community Centre, Rodway Road, Patchway, BS34 5PF. Grid ref: ST600815.
The route uses a pedestrian bridge over the M5, continues down through Cattybrook brickworks (more interesting than it sounds!), along a raised walkway with good views across the Severn, then into Lower Almondsbury where there will be a coffee stop. The walk concludes by going back up the hill and back over the bridge.
5 miles, walk leader: Andy P (01454 416 321, 07771 550219).
12.30 – 1.30 pm Buffet Lunch
Tea, coffee, and a selection of sandwiches will be provided in the Community Centre.
The AGM starts at 13.30 in the Community Centre.
For more information see: http://www.avon-ramblers.org.uk/


text:
Know more about this business than we do? Cool! Please submit any corrections or missing details you may have.Help us make it right
Be the first NJ.com user to add photos or videos of Royal Cleaners & Tailors
Since 1999, Royal Cleaners has been providing Drycleaning, Coin-operated from Elmwood Park.
Royal Cleaners & Tailors is located at 376 Market St, Elmwood Park, NJ. This business specializes in Laundry Services and Alterations & Tailoring.


text:
From California to New York, and everywhere in between, the Islamic State has been able to recruit dozens of young Muslims over social media and through other means to wage jihad against America.
A study published on Tuesday by the George Washington University Program on Extremism titled "ISIS In America, From Retweets to Raqqa," documented that 2015 has been the biggest year for terror-related arrests since 2001, when Al Qaeda suicide bombers carried out the 9/11 attacks.
The study found that many of the Islamic State recruits are younger individuals, and a large group were converts to Islam, and that the jihadi outfit had successfully recruited women for their jihad.
The University study observed the social media accounts of some 400 Americans it found to be sympathetic to the Islamic State.
About 40 percent of charged Islamic State conscripts were converts to Islam, and 23 percent of overall social media supporters from the analyzed group were converts, according to the data published Tuesday.
"The individuals range from hardened militants to teenage girls, petty criminals and college students," Lorenzo Vidino, the director of the GWU program on extremism, told the New York Times. "The diversity is staggering."
"For law enforcement, it's extremely difficult to determine who makes a big leap from keyboard jihadist to doing something," he added.
Ultimately, the report "trivializes the threat" because it white-washes the motives of Islamic terrorists, Katherine Gorka of the Threat Knowledge Group tells Breitbart News.
Gorka's organization recently published a comprehensive white-paper on the Islamic State's threat to America.
She pointed to several sections of the GWU study that seem to overly complicate the motives for jihadis to engage in terror.
For instance, the report claims: "The profiles of American ISIS sympathizers… are extremely diverse." It also talks about the "complexity of the threat" and cautions against "simple solutions."
The study focused centrally on the jihadi group's successful use of social media as a means to reach out to westerners.
The average age of the American recruit for the Islamic State is 26, according to the study, which found that ISIS sympathizers ranged from 15 to 47 years of age.
According to the report, 86 percent of the ISIS recruits were male, and the vast majority of those drafted for their cause were American citizens.
Also, the use of informants was critical to make over half of the arrests, the research found.
Alarmingly, only about half of the suspected ISIS members had plans to travel overseas, creating the possibility that they preferred to conduct terror attacks inside the United States.
The report comes following revelations from the FBI that there are approximately 900 open investigations inside the United States related to the Islamic State.
FBI Director James Comey said in late October that the number of ISIS inquiries are "slowly climbing."
"If that becomes the new normal… That would be hard to keep up," Comey said in a speech to intelligence officials.


text:
Hi experts,
Ok we did upgrade from 8.0.2P3 to 8.1.1 on a Friday and then the following day on Saturday, I get alerted that one of our filer has a 99% cpu usage, which is unusual. so after a Netapp ticket and hours of digging, I found out that it is the rlw_upgrading causing this and a full scrub of the aggregates are required.
The cpu usage went down on Monday morning, I guess because the filer suspended the scrubbing since it determined that the filer is busy. I went to priv set diag and run aggr scrub status -v and confirmed that it was indeed suspended and the scrubbing is about 5 percent complete.
The question now is, should I run the scrubbing manually or just let the filer decide when is the good time to run it? What did you guys do?
That's interesting. I've not personally run into that, but I suspect I soon will since I will be upgrading several controllers from 8.0.2P3 to 8.1.1.
Have you checked the option: raid.scrub.perf_impact ?
Mine defaulted to low, but if yours is set higher, then you may want to ajust it (either temporarily or permanently).
Also, you can determine when the RAID scrub runs and for how long. What you may want to do is make sure the schedule and length of time is off production hours and runs aggressively until the upgrade is complete. See the Physical Storage Management guide, Page 111 and on for details:
Hope that helps!