text:
Why was a successful system of LVT abandoned?
The text is presented in the following sequence:
- Background history.
- Events leading to abandonment.
- Conclusions and comment.
- Appendix 1, Roger Douglas.
- Appendix 2, Neo-classical economics
- References.
- Background History
New Zealand holds a rather special status in that it was notably the first country to introduce a system of LVT for raising revenue (2).
At the end of the 18th century New Zealand was visited only by whalers and trading ships from Europe and America, which traded with the native Maori. Most contacts were generally peaceful, although some of the European settlers were often uncontrolled and lawless (3). Britain, in its period of empire building, laid claim to the territory, which was considered to be an extension of the Australian colony of New South Wales. In 1832 the British government appointed an official 'Resident' to introduce some form of law and order amongst the settlers. The first colonists from England began to arrive in the 1840s, some 50 years after the first arrivals at Botany Bay in Australia (4). However unlike many in Australia these early settlers were free of the stigma of being convicts and so were recognised as free men and women. This no doubt gave rise to a greater sense of equality and democracy amongst the population at an early stage.
In 1840 the Treaty of Waitangi was agreed with the Maori, who were acknowledged as owners of the land of New Zealand. However in England, in 1846, the Secretary of State for the Colonies, who was unhappy with the terms of the treaty, issued instructions to lay claim to all the land not directly occupied by the Maori. But the New Zealand Governor Sir George Grey, believing that this would alienate the Maori, devised a scheme whereby the land, rather than being appropriated, would be purchased piecemeal, albeit for paltry prices. The Maori wars with the British arose basically out of disputes over land ownership and encroaching European occupation.
Initially New Zealand was administered as part of the colony of New South Wales, but in 1841 it became a separate colony. In 1852 the colonial period ended when New Zealand was granted self-government and in 1853 was divided into three provinces.
It would seem that, from the outset, the first British administrators arrived with certain progressive ideas about land taxation, for as early as 1849 in Wellington and New Plymouth, legislation was proposed allowing for rates to be imposed on the value of land, excluding improvements.(5) This was some 30 years before Henry George published Progress and Poverty. However there is no record of any legislation having been acted upon. The first evidence of actual implementation was in New Plymouth, in the Taranaki region in 1855. In the same legislation it was decreed that, if the ratepayers so decided, the rate could be on unimproved land value only (6). This was a clear demonstration of local democracy in action, which established a pattern that was to endure at the local level as a principle for the next 130 years. This local taxation system was adopted generally and continued up to the Rating Act of 1876, when modifications were introduced.
It is worth noting the prominent role played by Governor Grey in promoting LVT for New Zealand. He was the Governor General from 1845 to 1854, and later Premier from 1877 to 1879, both periods in which important advances were made for LVT. Grey was a progressive liberal and was no doubt familiar with the new reformist ideas being discussed in the early 19th century. David Ricardo had published his Principles of Political Economy and Taxation in 1817, and expounded his theory of the 'economic rent', an idea that Grey no doubt took with him to New Zealand. It is known that prior to his term of office as Premier he met up with John Stuart Mill, a powerful advocate of land taxation. (7) Also, in 1871, Henry George published 'Our Land and Land Policy' and in 1890 made a lecture tour of Australia and New Zealand.
Central government revenue in the early years was mainly derived from customs and excise duties and the sale and leasing of land, appropriated or bought from the Maori (8), but as the government started to run out of land to sell by the 1870s, it turned to property taxes and introduced the Rating Act of 1876. This marked the beginning of national property taxation, but the act was seen by many as retrogressive in that it adopted only the British annual rental system (AV) for valuations. At this time the Provinces were replaced by Counties, Boroughs and Town Councils, which continued to administer the local rates. In the early years of local rating the first communities, that had not elected to tax land values only, naturally followed the British system of basing the levy on annual rental values of land and buildings combined. But this system did not work well in a new country, which did not have the same landlord-tenant structure that applied in Britain, where rental values were easier to assess (9). In New Zealand at this time land was being rapidly acquired and sales were common. It was soon realised that capital values determined by sales were a more accurate way of assessing value for the rates. Capital values also took into account 'waste' land being held for speculation, which had capital value but no rental value. Settlers also became aware that levying the rates on improvements as well as land penalised them for their hard work.
Attempts to introduce a national property tax based on land values was a protracted affair (10) which began in 1878 with the Land Tax Act introduced when Grey was Premier. In 1879 his finance minister John Balance, also an advocate of LVT, introduced a General Property Tax based on the selling value of land only, but this was soon repealed by the succeeding National (Conservative) government. In 1882, legislation was passed to replace annual valuations with capital valuations, for the reasons mentioned above, and also to standardise the methods of valuations throughout the country, and remove the process from the extremely variable local control but, due to local opposition, boroughs who wished were allowed to maintain annual valuations and to make their own assessments. (11)
In 1891, under a Liberal administration, a combined Land and Income Tax Act was passed which ostensibly had the intention of breaking up large estates, so property ownership could be more evenly spread throughout the community (12). Attempts to introduce a full land value tax at national level were often thwarted by opposition within the government itself, which, as in England, had many representatives of the land owning interests. Rolland O'Regan, in his book 'Rating in New Zealand' describes the slow progress:
'In 1894 the Rating on Unimproved Value Bill was passed by the lower house but rejected by the upper Legislative Council. The same attempt was made again in 1895 with the same result. Only in 1896 was the bill finally passed by an overwhelming vote in the lower house, although hedged by conditions and applicable to only one part of the rates'.(13)
As distinct from Britain, the rating system in New Zealand was somewhat more complex. Four kinds of rates had evolved: General rates, General Separate rates, Particular Separate rates and Special rates (14). With the bill finally passed in 1896, three options were provided for assessing valuations for the rates, subject to selection by ratepayer's poll.
- Combined land and improvements assessed by annual rental value. (AV) – The 'English' system.
- Combined land and improvements assessed by capital value. (CV)
- Unimproved value only. (UV) – Later re-named 'land value'. (LV)
A further attempt at using unimproved value covering all rates was tried in 1901 but was again defeated by opposition in the government's own ranks. (15). It was not until 1912 that the Rating Amendment Act was passed allowing for a full tax on unimproved values on all rates. From this point it could be said that New Zealand had a complete Land Value Tax system in place.
This episode is reminiscent of the struggle that took place in the British parliament after the Liberal government came to power in 1906. The Prime Minister, Campbell-Bannerman, was a keen supporter of LVT but it was another three years before the Liberals were able to introduce a national LVT in the People's Budget of 1909, only to be defeated by the Lords. Unfortunately, in Britain, subsequent events were overtaken by the First World War and the momentum was lost.
This was the period when Henry George's theories and teachings brought the idea of land value taxation into the mainstream of politics throughout the world, which reached a peak of popularity in the first decade of the 20th century.
In New Zealand the 1912 act continued in force until 1967 when, under a National administration, the local tax on unimproved value, once again reverted to only certain rates – a retrogressive step. Perhaps this was the first move towards abolition, which was to culminate in the events of the mid 1980s.
From 1912 New Zealand had both national and local property taxes based on land values, and it is noteworthy that during the course of the 20th century, where there was freedom of choice at the local level, the ratepayers preferred the UV system, so that by the 1980s the majority of local authorities employed this method.
'By 1982 hundreds of rating polls had been held, so that in just 86 years 90% of all municipalities had by poll adopted Land Value Rating, which accounted for 80% of local government revenue'. (16)
A table provided in the paper by McCluskey and Franzsen (17) shows the comparative number of boroughs using the different systems in the 55 years between 1942 and 1997:
Year LV CV AV Period
1942 55 37 8 ––
1985 80 10 5 43 years
1997 64 30 2 12 years
Commenting on the situation in 2008 Robert Keall states:
'Wherever Land Value Rating applies it has been adopted by poll of ratepayers, representing a lot of work and profound social concern. Wherever Capital or Annual Value Rating applies it has been imposed by Government or Councils contrary to the express wishes of the ratepayers in almost every case'. (18)
With certain exceptions (19) local LVT, assessed through the UV system, was preferred where democratic choice was allowed, but this choice was removed in1988 by the Labour government, which revoked the democratic polls that had kept the local LVT in place for more than 130 years.
The history of the national land tax took a rather different turn. Initially it was successful in raising revenue, but perhaps less so than the new income tax, which, as with most governments throughout the world, was gaining in popularity. It continued successfully well into the next century but from the 1920s went into decline almost as a matter of government policy.
'By 1922, the land tax yielded about 10% of the budget. As overseas trade developed and inflation became the accepted means of financing wars or social policy, so land values grew and were protected from any land tax by governments elected to do just that at all costs. Thus by 1989, or 98 years after its confirmation, the land tax yielded only 0.4 percent of the budget and was commonly regarded as an antiquated irritant' (21).
- Events Leading to Abandonment
The early administrators, led by Governor Grey would have been conscious of the issues that were of concern to the progressive reformers in the home country, one of which were the land clearances and the monopoly power of landed property, which had caused great poverty amongst agricultural workers in Britain. The reason often put forward to justify the land tax, was to discourage the formation of large land holdings (22) rather than as a just means of raising revenue, but Grey and his administrators were very much aware of the latter.
However regardless of the measures that were put in place, the available non-governmental land of New Zealand, as in most developing 'western' countries, eventually became privately owned, not by aristocrats, but by numerous small holders and fewer but more powerful speculators and property companies, who instinctively resisted any notions of a land tax. This resistance increased as land values increased, with the growth of communities, especially in the valuable urban centres. New Zealand was not unique in this sense. All western democratic governments have to a greater or lesser degree been in thrall to, if not in league with, the rich and powerful, who are also usually the land and property owners. Prior to the arrival of universal suffrage, the governments themselves were largely comprised of such owners and therefore resistant to any move that could undermine their interests. These vested interests played a large part (as in Britain and elsewhere) for the inexorable decline of the National Land Tax in New Zealand. After the optimism of the 'Georgist' period prior to World War One, vested interests prevailed and, mainly through exemptions and under-valuations, the national tax was enfeebled and rendered insignificant in terms of revenue collected. (23)
Another adverse influence was also the advent of the new Income Tax in the 19th century, not just in New Zealand, but throughout the world. Introduced first in Britain as a temporary measure to finance the Napoleonic wars, it later became popular with governments as a means of raising revenue that had an obvious distinction related to means which was easily understood, and enabled it to be seen as 'progressive'. It also lent itself easily to government control. It arrived in New Zealand with the Land and Income Tax Act of 1891, and from the outset became a growing source of revenue, eventually overtaking all other sources, including the land tax.
In their paper of 2001, Barrett and Veal comment:
'From the 1940s, around the world, income tax brought many more people into the tax net and, as a consequence, grew exponentially in importance for government revenue. With the ascendancy of income tax, no incentive lay in formulating a better land tax. Another narrative is that of the unwillingness of New Zealand governments since the 1980s to tax capital. In practice the land tax was undermined by exemptions: in 1982, only five percent of total land value was taxed, 'agricultural land being explicitly exempted and residential land effectively exempted by the exemption of $175,000 for all landowners' (24). This of course did not affect the local tax in the form of rates, which survived and flourished for most of the 20th century in the hands of the ordinary ratepayers who enjoyed democratic choice up to the 1980s. So in the story of the rise and fall of LVT in New Zealand, the example of the local rates is arguably more instructive where accountability is concerned.
So what happened in the 1980s to bring national LVT to an end and severely reduce the effectiveness of the local rates based on UV?
After world war two the sequence of political events in New Zealand were very similar to those of Britain; that is the see-sawing of political control between two opposing main parties, one of the 'right' persuasion – National, and the other of the 'left' – Labour. By 1984 the National party of Robert Muldoon had been in power for nine years and the economy was in crisis (25). A new Labour government under David Lange came to power in July 1984 with the express purpose of rescuing the situation, and the prime player in this operation was Lange's Finance Minister Roger Douglas, who was to become instrumental in the demise of LVT. (see appendix 1). Douglas, supposedly on the left of the political divide, and, ironically, an ex- member of the New Zealand Land Value Rating Association (26), introduced a series of right wing policies in his 'radical' solution to the crisis. These measures owed much to the Neo-Classical school of economics, which had always been basically opposed to any Georgist principles. (see appendix 2). An account from NZ history.net describes the events as follows:
'It was the era of Ronald Reagan and Margaret Thatcher, and 'new right' policies were in vogue worldwide. But nowhere else were they implemented with the speed and zeal shown by Douglas and his supporters'.
'Radical change came thick and fast: deregulation, privatisation, the sale of state assets, and the removal of subsidies, tariffs, tax breaks and price controls. GST (VAT) was added to the mix in 1986. This was a 'regressive' tax – it hit the poorest the hardest'. (27)
Amongst these 'reforms' the continuation of LVT stood little chance. The National LVT had already become insignificant in terms of revenue and was abolished in 1991. Robert Keall comments:
'The tax had become a political football. So to pre-empt a Conservative National opposition promise to abolish the tax, the Labour government did just that'. (28)
On the local rates he notes:
'Since the time of restructuring in 1989, combining urban with rural areas the 90% of municipalities which by poll had adopted Land Value Rating has been reduced to about 40%'. (29)
'In the Rating Powers Act of 1988/89 the government withdrew the traditional right to demand a poll'. (30)
Henceforth it became the Local Authorities rather than the people that decided which form of rates to adopt. Between 1989 and 1999 many local authorities switched from UV to CV, most of which were in high value urban areas. (31)
The local rates based on unimproved value, which had always depended on the popular polls for their continuance suffered a great set back when this democratic process was revoked by the government in 1988. (32), The Labour government made it clear that it preferred valuations based on capital values (which favoured the new growing urban centres with high land values). Accordingly most of the major cities of New Zealand had reverted to capital valuation rating by the end of the 1980s. (33)
Thus, in New Zealand, within a few years in the 1980s, 95 years of national LVT and 133 years of local LVT was lost or severely diminished. In an article on the Conversation website of November 2015, Dumienski and Ross Smith, commenting on the present state of Australian State land value taxes and local rates in New Zealand, stated:
'over the last century these taxes have become significantly debased due to the influence of various interest groups that secured exemptions or low rates'. (34)
Another reason for the decline of local LVT was through the amalgamation of adjacent boroughs. During the whole of the 20th century amalgamations of local authorities took place in the name of efficiency, especially where authorities had the same rating system. However some amalgamations were exploited to get rid of UV. O'Regan, although a supporter of the principle of amalgamations mentions several instances and comments:
'The promoting of an amalgamation to get rid of Unimproved Value has been a well tried technique'. (35)
Local rating based on land values continues today with certain councils, but its effect is much reduced through exemptions, thresholds and the growing practice of charging direct fixed taxes for particular services. (36)
- Conclusions and Comments
The question still remains; why did New Zealand lose its grip on LVT, which for a great number of years seemed to be very well established, at least at the local level?
From the foregoing evidence it would appear that, in the case of the national tax, it was largely a matter of central government indifference or neglect, even downright hostility. In the case of the local rates it appeared to be more a matter of overt ideological government, and later council, opposition.
The national tax was allowed to die slowly over a long period, whereas the local rates went into abrupt decline from 1985 onwards, after a long period in the ascendant. In both cases the opposition to LVT stemmed from the government and latterly the local councils.
The National Land Tax
How does one account for this government hostility? Governments are always searching for ways to raise revenue, and from 1896 the national land tax was:
'— for several years the largest source of government revenue and arguably an important factor contributing to New Zealand's once famed egalitarian character'. (37)
But, as mentioned earlier, by 1922 the tax had declined to only 10% of the budget and by 1989 this had reduced to 0.4%. (38)
The National land tax was introduced at the time of the new enthusiasm for the radical Georgist movement that was gaining momentum worldwide and which continued up to the time of the first world war. After the war the earlier generation of Georgist reformers had died off and different ideas were in the ascendant. As in Britain the Liberals, who had traditionally been the advocates of LVT, were displaced by the Socialists, who had other ideas about the redistribution of wealth. Also the Income Tax, which appeared to cast its net ever wider was becoming more popular with governments. In the USA the Neo-Classical economic philosophy was gaining ground and inexorably spread its influence throughout the world. The Neo-Classical economists held a view that was diametrically opposed to that of the Georgists, especially over the issue of land, but they were supported by the powerful landed interests and eventually came to dominate economic thought, which continues to the present day. In the inter-war years the original principles of LVT were largely forgotten.
After WW2 the revenue from the national land tax continued to decline so that by1967 a government taxation review committee recommended its abolition, quoting the insignificant amount of revenue it brought in and curiously the fact that it was no longer effective in 'breaking up large land holdings'; this reason for LVT still being proffered rather than that of raising revenue (39). Perhaps this report signified the beginning of the end for the national land tax. In 1982 another government report noted that the land tax had: –
'No perceptible redistributive effect' and was 'not an adequate indicator of the taxable capacity provided by wealth'. (40)
And so it would seem that government opposition to the land tax was already under way before the later events initiated by Roger Douglas.
In New Zealand, from the outset, there would always understandably be an opposition to LVT from the new landowners, who instinctively knew from whence their source of wealth derived. This opposition is only held at bay where there is a political will, informed by the principles that lie behind LVT. When this becomes weakened or removed the forces against LVT will inevitably prevail. Opposition to LVT arises from any individual or organisation whose assets are in land. This includes the banks, which receive interest on mortgages where continuing repayments are assured by increasing land values. So throughout the 20th century, and even more so in recent decades, the banks have had a vested opposition to LVT. It is obvious that the banks hold great economic power and in recent years in the western economies where 'financial services' provide an increasing proportion of national economic productivity, this economic power has enabled the banks to exercise a growing political influence. In the case of the USA, the 1916 presidential candidate Bernie Sanders was credited with saying:
'The power of corporate America, the power of Wall Street, is so great that no president alone can stand up to them'. (41)
And so we see national governments in league with, if not in thrall to, their own financial sectors, basically controlled by the banks.
'It is the banks that effectively gather the land tax'. (42).
Furthermore the economists and accountants that staff the financial sectors worldwide have been largely educated in the prevailing neo-classical school of economics, which does not accept land as one of the three elements of wealth creation, but as merely another form of capital. To correct this error would require the retraction of a great many economic models devised over many decades, and the demolition of many academic reputations, so it is hardly surprising that the Georgist / Ricardian idea of LVT, viewed with scorn for many years, would be resisted by the 'economics' establishment. In fact it is contended that the neo-classical school was created for the express purpose of combating the radical Georgist ideas taking root at the end of the 19th century. (see appendix 2)
In the 1970s and 80s the neo-classical school of thinking dominated world economics, including the central banks, the IMF, the World Bank and the Universities. This was the period that saw the rise of 'Reaganomics' in the Reagan-Thatcher era, deregulation, privatisation and the birth of 'neo-liberalism'. It was at the height of this world movement in1984 that the new labour government came to power in New Zealand and under the finance minister Roger Douglas, carried out the drastic right wing policies described above. For those on the right Douglas was the hero that rescued New Zealand from the crisis; but at what cost?
As land values rise with the growth of any community, so does the wealth and power of the landowners, and also their influence over governments, of which they are very often members. There will be an inevitable resistance to anything that would threaten this power base, and a land value tax does just that. A land value tax could only survive where there was a controlling authority that understood the principle (of the economic rent) that lay behind it and unfortunately, in the later years in New Zealand that seemed to be lacking at government level.
'To a great extent successive governments allowed the tax to fail' (43)
The Local Rates
It has to be noted that local taxes in whatever form only raised a small proportion of total revenue throughout the period.
'In 1874 'rates' – taxes paid to local government – represented around 7% of total local and central government taxation, similar to the figure in the 2000s'. (44)
In the early years of settlement it was the administrators that introduced the idea of land taxation, freshly imported from the progressive political thinkers in Britain. No doubt the administrators saw the opportunity of establishing a system which might avoid the mistakes and injustices of the old country. The system was imposed in a sense from the top, for ideological reasons, and was generally accepted and later preferred by the ratepayers. This fact in itself is interesting. It is doubtful that these early settlers had suddenly themselves become knowledgeable about the Ricardian principle of the economic rent. No doubt they soon realised it was beneficial to them in that they were not penalised for making improvements, but it is more likely they simply did the arithmetic, looked at the bottom line and saw which system gave them the best deal. For the next 130 years, by virtue of the poll, they were able to decide which system, suited them best.
'Wherever rating on the Unimproved Value has been adopted it has been adopted by poll'. (45)
But sometimes the ratepayers changed their minds. Change of status by poll could be volatile; Hawkes Bay County changed from CV to UV in 1921. In 1928 It changed back to CV, then in 1931 changed again to UV which was then retained until the present day. (46)
In 1973 in support of the UV system O'Regan was able to say:
'The Land Tax has been in force for at least eighty years and there is not a property in the country subject to the tax which has not been purchased with this impost upon it'.
Land value tax at the local level was an undeniable success in New Zealand, tried and tested over a long period of time, but as with freedom itself, perhaps is only truly appreciated when lost. The League for the Taxation of Land Values, formed in 1943, tried to maintain an interest, but as Robert Keall notes:
'Over the post-war boom years interest flagged, members died and UV rating became almost universal and largely taken for granted'. (47)
So one can probably say that apathy was another factor contributing to the general eclipse of LVT.
Suggested reasons for abolition
Here are some further reasons for the abolition or loss of LVT proffered in various academic papers and articles: –
- Robert Keall, on the aftermath of the 1896 Land Value Rating Bill:
'Despite the rapid success thereafter at the hands of ratepayers there remained a crafty opposition who constantly tinkered with it, confusing even the most assiduous student'. (48)
And on the later events of the 1980s:
'The assault on Land Value Rating, coincidental with the sale of natural monopolies, exemplifies a contrived co-ordination of: a. Relieving natural resources of any public charges to enhance the privatised unearned speculative value. b. Privatising natural monopoly profits – both wrongfully, at the expense of the public sector'.
Also, on the political aspect:
'It indicates an infiltration of the Labour party by the World Bank to neutralise effective radical opposition to the new right global agenda of privatising natural resources: i.e. owning the Earth and privatising the rent'. (49)
Elsewhere Keall comments:
'Unfortunately for its proponents, Land Value Taxes are not generally understood. Indeed even at the height of enthusiasm for the Georgian single tax, his sophisticated arguments were understood by only a few in New Zealand and accepted by fewer'. (50)
He encapsulates what is perhaps one of the most potent sources of opposition to LVT when he says:
'Because land (and thus land value) is perceived as sacrosanct private property, land value charges are too often seen as an invasion of private property'. (51)
- In their 2001 paper, McCluskey and Franzsen make the comment that:
'Land Value Tax as a system is not well understood by ratepayers',
which is no doubt true, even in New Zealand with its long experience. They go on to conclude with the somewhat negative (and, for this writer, puzzling) comment that:
'While the land value rating system has been a valued system in the past, its benefits are increasingly being questioned. Even if one accepts that its strength is the encouragement that it brings to develop property it is questionable whether New Zealand is in a developing mode. In addition, land use planning through the rating system is not the most efficient mechanism to attain proper land use controls'. (52)
- In a paper of 2003 entitled 'The Abolition of Land Taxation in New Zealand: Searching for Causes and Policy Lessons', Barry F. Reece makes the following observations on LVT:
'Those who are affected see it as a discriminatory wealth tax'. (53)
'The Taxation Review Committee of 1967 recommended that land tax be abolished, pointing out that the revenue from the tax had dwindled to a very minor proportion of total revenue'. (54)
'The removal of the principle residence from the tax base was made in the 1976 Land tax Act – – – – the circumstances in which the principle residence was freed from land tax partly foreshadowed the circumstances surrounding abolition in 1991'. (55)
Reece offers five possible reasons for the abolition of the tax:
- The tax was unpopular with lobby groups of land tax payers.
- The tax was unpopular with Labour Party reformist politicians concerned with advancing further the major reform of the New Zealand tax system associated with the introduction of GST (VAT).
- The bureaucracy was dissatisfied with having an incomplete base for land taxation, as agriculture and principle residence were excluded, and preferred its complete abolition to continuation of the existing emasculated business land tax.
- Local government wanted abolition so it could expand its tax effort to fill the tax vacuum that would be created.
- The New Zealand economy had matured to the stage where land tax could be removed. (56)
With reference to item 2: In the 1990 budget speech, the year before abolition, the Labour government claimed that:
' Substantial exemptions meant that the majority of land in New Zealand remains outside the tax base, giving rise to distortions and unfairness in its application'. (57)
Reece states also that the Labour Party believed that:
'Abolition would appeal not only to lobby groups and the party faithful, but to the wider electorate'. (58)
Perhaps reason 5 is the most surprising; inferring that mature and sophisticated economies at some point of development can discard a land value tax, as being only suited to more basic undeveloped (agrarian?) economies.
Reece does state that the most convincing reason is the second, where:
'the action of reformist politicians was paramount'. (59)
We have to accept that there will always be a strong opposition from those whose power derives from land ownership. Such opposition never dies and will take any opportunity to disparage LVT at any time. An example of this is an interesting article entitled 'Taxation of Land – The New Zealand System' that appeared in the Sydney Morning Herald of April 14,1932. (60). The writer expresses his vehement opposition to LVT in the following comments:
'The land tax – – – may justifiably be written down as an effort of inexperienced politicians that has been proved by the test of time to be a complete failure'.
He mentions several times that the prime objective of the tax was to break up large land holdings – an aim that was never achieved.
'New Zealand, after 54 years of experiment, recognizes this, and the Taxation Commission of 1925 recommended that as the land tax had failed to achieve the only objective which justified its existence it should be abolished. As a means of raising revenue the land tax is the negation of the cardinal principle of taxing according to the ability to pay'.
Referring to the later experience of Australia after 1910 he comments:
'It had been conclusively demonstrated that the taxation of land was not an effective means of forcing the sub-division of large estates; and this was the intention of the Australian legislators'.
'New Zealand, the pioneer of this form of impost, realizes its inefficiency and its flagrant injustice'.
Earlier in the article he does admit that the tax:
' provides one item of revenue which can be reliably estimated by the treasury'.
Ian Hopton, 10.1.17.
Appendix 1
Notes on Roger Douglas:
As has already been noted Roger Douglas played a key role in the demise of LVT in New Zealand and some further comments on his career are warranted.
His astonishing transformation from a (supposedly left wing) Labour politician to an exponent of 'hard right' policies is revealed in some of the following quotations taken from various sources.
His radical policies, which became known as 'Rogernomics', after the election of 1984 were 'successful' to the extent that the Labour party was re-elected in1987, but finally led to disagreements with the party leader, and his standing down in the election of 1990.
He became a Labour MP in 1969 and served in the Labour government of 1972 to 1975, which however mishandled the economy and lost the election of 1975. The Labour party remained in opposition till 1984, when it returned to power due to the even worse mishandling of the economy by the incumbent National government. Douglas was critical of the previous policies of his own party and was supported by the party leader David Lange who saw him as a 'moderniser'.
'By the end of 1983 his thinking had shifted markedly to the economic right.'(61)
Where policies were concerned Douglas also had allies in the government treasury.
'The Treasury's view of economic policy was neo-classical and monetarist, and used commercial criteria as the basis for decision- making. Douglas did not concede that his advocacy of these views placed him on the right of politics.'(62)
Although Lange was initially in agreement with Douglas' policies, by 1986 he was having doubts and the relationship later became strained. At the end of 1988 Lange replaced Douglas as finance minister, but by then the legislation had been passed. Douglas did not stand at the election of 1990, which Labour lost. But the succeeding National government continued his policies.
In 1993 Douglas co-founded a new party, the Association of Consumers and Taxpayers (ACT), with the purpose of pursuing his earlier policies. He entered parliament again in 2008 for the ACT party, which allied itself with the National party. He finally retired from active politics in 2011. It's interesting to note that In 2011 the ACT party included in its manifesto an un-graduated flat rate income tax, reduced welfare spending, more defence spending and interest on student loans (63). Its leader Rodney Hide is credited with saying 'the entire climate change-global warming hypothesis is a hoax'.
In an Address to the Liberalni Institut in Prague in 1999. Douglas explained how he responded to those who questioned the policies he advocated:
'If you want to sum up the policies we put in place in 1984 to 1987, I can do it in three words: " we abolished privilege".' (64)
One presumes the irony escaped him, but others had a different view. In an article summarising an interview with Douglas the journalist Bridget Gourlay comments:
'Some credit Sir Roger Douglas with single-handedly saving New Zealand from ruin. Others blame his policies for causing a huge gap between the rich and the poor, one that still exists today'
'Serious money was made as the markets de-regulated. Serious poverty was caused as factories around the country shut down.'(65)
The prime minister David Lange often disagreed with the extremity of Douglas' measures. In 1996 he is recorded as saying:
'For people who don't want the government in their lives this has been a bonanza. For people who are disabled, limited, resourceless, uneducated, this has been a tragedy.'(66)
Later, Douglas is recorded as saying: 'Socialism has failed the poor'(67).
It is easy to cast Douglas as the villain of the piece, and there is no question that he led the vanguard in the new right movement, but he did not act alone; he no doubt represented the political sentiments that prevailed at the time as a consequence of the economic crisis in New Zealand.
Appendix 2:
Neo-Classical Economics:
Perhaps the most effective underlying force against LVT, throughout the world has always been the neo-classical school of economic thought, which is still the dominant ideology today. Neo Classical Economics arose in the USA in the late 19th century almost concurrently with the rise of Georgism, but represented virtually the opposite ideology, especially where the status of land was concerned. Georgism continued the classical economic view that there were three basic elements leading to wealth creation, land, labour and capital, which were separate and distinct. Prof. William Batt sums it up neatly when he says:
'The price of labour is wages, the price of capital is interest, and the price of land is rent'. (68)
The neo-classical view was that land was merely another form of capital and therefore only the two elements, labour and capital were significant; Ricardo's 'law of rent' was ignored. This view was highly convenient for landowners and large industrialists who would be able to claim their rightful return on capital – including land. The political philosophy of Henry George was seen by the rich and powerful as a direct threat to their power base.
'Henry George and his reform proposals were a clear and present political danger and challenge to the landed and intellectual establishments of the world. Few people realise to what degree the founders of Neoclassical economics changed the discipline for the express purpose of deflecting George'. (69)
This opposition to George was seriously organised in the USA. Prof. Batt gives an astonishing account of the influence of the railroad and land 'barons' who through their financial sponsorship of the major universities were able to determine important placements of academic positions favourable to neoclassical economics. (70)
Inevitably the neoclassical school prevailed and came to dominate economics throughout the world. The reformist movement, of which Georgism played a leading part became forgotten in the tumultuous events of the first half of the 20th century – two world wars and a major economic depression. In recent years there are signs that the neoclassical orthodoxy is being questioned as inequalities become more acute and the neoclassical solutions are seen to be failing.
The practise of LVT in various forms is still alive in the world, especially in Pennsylvania in the USA. There is evidence of a revival of interest amongst economists, journalists and academics. (71)
(1) Robert V. Andelson: Land Value Taxation Around the World, 2000
(2) Ibid. p.425. para.1.
(3) Wikipedia, History of New Zealand, Early contact period. P.4, para.4. https://en.wikipedia.org/wiki/HistoryofNewZealand
(4) Ibid. p.6, Treaty of Waitangi.
(5) M.D. Herps, Address delivered at Macquarie University,1988. Reproduced in an article by Karl Fitzgerald: Land Value Taxation in Australia and its Potential for Reforming our Chaotic Tax System, 2006. P.6 para,2. http://www.earthsharing.org.au/2006/09/land-value-taxation-in-australia/
(6) Roland O'Regan, Rating in New Zealand. 1973, p.21, para.2.
(7) Andelson, p.422, para.5.
(8) Te-ara Encyclopedia of New Zealand. Govt. revenue 1840 –1890. Graph. http://www.teara.govt.nz/en/graph/21529/government-revenue-1840-1890
(9) McCluskey & Franzsen, LVT A Case Study Approach. Lincoln Institute of Land Policy, working paper, 2001, p.7, para.1. http://www.lincolninst.edu/pubs/100Land-Value-Taxation
(10) O'Regan. pp.25 – 27
(11) Ibid. p.24. para.2.
(12) Barrett & Veal, Land Taxation: a New Zealand perspective. eJournal of Tax Research, UNSW, paper, 2012, p.576,para.2. http://www.austlii.edu.au/au/journals/eJlTaxR/2012/25.pdf
(13) O'Regan, p.26, para.2.
(14) Ibid. p.26, footnotes.
(15) Ibid. p.27. para.2.
(16) Robert Keall, A Short History of the N.Z. Land Value Rating Association. Resource Rentals for Revenue, 2008. p.2, para.7. http://resourcerentalsrevenue.org/nz-association-short-history.html
(17) McCluskey & Franzsen, p.74
(18) Andelson, p.427, para.2.
(19) O'Regan, p.79, para.2.
(20) Barrett & Veal, p.577, para.2.
(21) Andelson, p.423, para.1.
(22) Dumienski & Ross Smith, Land Tax Best Fix for Housing Crisis, New Zealand Herald, Nov. 2015. P.1, para.6 http://www.nzherald.co.nz/business/news/article.cfm?cid=3&objectid=11543819
(23) Barrett & Veal, p. 578, para.2.
(24) Ibid, p. 578,para.2.
(25) NZ, History: Goods and Services Tax Act comes into force, Oct.1986, p.1. http://www.nzhistory.net.nz/the-goods-and-service-tax-act-comes-into-force
(26) Andelson, p.420, para.2.
(27) NZ. History, GST Act, p.1
(28) Andelson, p.423, para.4.
(29) Robert Keall, p.3, para.7.
(30) Ibid. p.3, para.4.
(31) McCluskey, Grimes & Timmins, Property Taxation in New Zealand. Lincoln Institute of Land Policy, working paper, 2002, p.19, para.4, p.20, para.3. http://www.lincolninstdu/pubs/681Property-Taxation-in-New-Zealand
(32) Robert Keall, p.3, para.4.
(33) Ibid. p.3, para.3.
(34) The Conversation: Dumienski & Ross Smith,. Nov. 2015 p.2, para.4. http://theconversation.com/a-land-value-tax-could-fix-australasias-housing-crisis-49997
(35) O'Regan, p.51, para.2.
(36) Dierdre Kent website: Why Land value Taxes? Item 17 http://www.slideshare.net/deirdrekent/why-land-value-taxes
(37) Dumienski & Ross Smith, p.1. para.9.
(38) Andelson, p.423. para.1.
(39) Barrett & Veal, p.577. para.3.
(40) Ibid, p. 577, para.3.
(41) Mark Engler, Revolution Beyond the Ballot Box, New Internationalist, No. 490, March 2016, p.44. http://newint.org/
(42) Deirdre Kent comment on The Merits of LVT, Lessons from Hong Kong, post by Neville Bennett in www..Interest,co.nz. p.4,para.2. http://www.interest.co.nz/news/44914/opinion-merits-land-value-tax-lessons-hong-kong
(43) Barrett & Veal, p.578, para.2.
(44) Te-ara Encyclopedia of New Zealand. Taxation: 1840 to 1880s: p.1, para.8. http://www.teara.govt.nz/en/taxes/page-1
(45) O'Regan, p.27. para.4.
(46) Ibid. p79, para.2.
(47) Robert Keall, p.1, para.4
(48) Ibid. p.2, para.2
(49) Ibid. p.5. Para. 2
(50) Barrett & Veal, p.586, para.3
(51) Andelson, p.436, para.2
(52) McCluskey & Franzsen, p.47, para.6
(53) Barry F Reece, UNSW paper 2003: The Abolition of Land Tax in New Zealand: Searching for Causes and Policy Lessons: p.227, para. 2 http://heinonline.org/HOL/LandingPage?handle=hein.journals/austraxrum10&div=18&id=&page=
(54) Ibid. p.230, para.2
(55) Ibid. p.227, para.3
(56) Ibid. p.236, para.2
(57) Ibid. p.238, para.3
(58) Ibid. p.240, para.3
(59) Ibid. p.241, para.5
(60) http://trove.nla.gov.au/newspaper/article/16855914
(61) Wikipedia: Roger Douglas: p.4, para.6: https://en.wikipedia.org/wiki/RogerDouglas
(62) Ibid. p.6, para.4
(63) Wikipedia: ACT New Zealand: p.2, para.3. https://en.wikipedia.org/wiki/ACT_New_Zealand
(64) Liberalni Institut Conference, Prague, 1999: Roger Douglas –Author of the Most Successful Economic Reform of the 20th Century: p25, para.2: http://www.libinst.cz/Files/KqLFy4r2/profile/2627/rden.pdf
(65) Magazines Today: Sir Roger Douglas: Bridget Gourlay interview: p.1, paras.1& 8 http://www.magazinestoday.co.nz/Features/Interviews/Sir+Roger +Douglas.html
(66) Ibid. p.1, para.9
(67) Ibid, p.2, para.3
(68) William Batt: How the Railroads Got Us On The Wrong Economic Track. P.3, para.1 http://www.wealthandwant.com/docs/BattHTRGUOTWET.html
(69) Mason Gaffney: The Corruption of Economics: p.1, para.1 http://www.politicaleconomy.org/gaffney.htm
(70) William Batt, p.4, para.5
(71) Ian Hopton, Land value tax guide: Supporters. http://landvaluetaxguide.com/category/individuals/


text:
Katrina Morris
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text:
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Step 1: Prepare
Use the appropriate submittal guide and checklist your your project type, to determine what information you will need to submit for permit.
Development Review
A development review process may be required for new buildings, additions, or change of use to land, or buildings, prior to submitting for a building permit. Call to learn more 970-221-6689
Historic Preservation Review
Is your building historically designated? Or, need a commercial/multi-family permit for a building over 50 years old?
Exterior alterations (including siding and windows) on historically-designated property and commercial/multi-family permits require review by Historic Preservation Services. Check out the incentives available for projects in Fort Collins. Not sure if replacing materials is cheaper than repairing what you have? Check out the cost calculator tool.
- Step 2: Submit for Permit
Step 2: Submit for permit
- Most project plans will need to be submitted in an electronic PDF format on a USB flash drive/thumb drive. Projects will be checked for completeness and, uploaded into our system and routed for review.
- Residential Alterations and Residential Additions can be submitted in paper format (2 coppies).
281 N. College
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PFA is a multi -jurisdictional Fire Department. Separate online submittals are required for most commercial and multi-family projects.
1. A submittal will be required for fire code review for all new construction and most tenant finish projects.
2. A separate and additional submittal will be required for any fire systems installations or alterations i.e. sprinkler, fire alarm, hood and duct, etc.
3. When required, City of Fort Collins Building permits will not be issued without PFA issued permits and/or approvals and sign-off.
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Larimer County Health Department is a multi -jurisdictional Health Department. Separate submittals are required for:
- Food or drink service, preparation, or processing
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When required, City of Fort Collins Building permits will not be issued without LCHD approval
- Step 3: Review Process
Step 3: Review Process
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- The project is reviewed by many City Departments to ensure compliance with building codes, land use code, and project specific requirements.
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Exterior alterations (including siding and windows) to any building aged 50 or older must be reviewed by Historic Preservation. For more information, please contact:
Cassandra Bumgarner 970-416-4250 cHJlc2VydmF0aW9uQGZjZ292LmNvbQ==
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After all departments/tasks have been signed off, all fees have been paid, and all contractors have been verified to be locally licensed and insured, the permit will be issued. To confirm that a contractor is locally licensed contact: 970-416-2740
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After the permit is issued, work can begin.
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5. Uncompleted permits will expire. Expired permits become an open violation on the property.
Footing and Foundation Permits
Footing and Foundation permits can be requested at the time of building permit submittal.


text:
Busy Busy B(B)
A splendid weekend just gone with great gigs in Belper and LLanfyllin. The party going on late into the night at the latter and already talk of same time, same place, next year.
The potential exists for another great weekend coming up, with a busy and varied four day schedule in place.
The weekend starts early with a trip to The Packhorse in Leeds on Thursday the 8th. The night is billed under "Not Going To Gigs Is Killing Live Music", an applaudable title, though possibly a little difficult to say after a few pints of Yorkshire Ales.
BB are the bills headliners and have been brought together with a couple of punk bands. The fairly melodic punk of Brighton three piece Dirt Royal and local ska/reggae/dub/punk/soul band The Olive Branch.
The Packhorse is on Woodhouse Lane LS2, within an easy walk of the centre, about a mile from Millennium Square. Bus routes 1,6,28,56,95 and 97 also pass. The venue is opposite The University of Leeds (not Leeds Met. University which some routes continue to).
Friday see's a return to the more familiar surrounds of The Sitwell Tavern in the heart of Derby on Sitwell Street, just off Babington Lane.
Another favourite venue with the band and thanks to The Sitwell for this shot of Dale officiating over an intense tea dual between Axel and Stacey Burke on a previous visit.
On Saturday BB are off to Stamford in Lincolnshire, for the town's first Steampunk festival. The event runs Friday evening and throughout the day on Saturday. BB will be rounding off Saturday night at The United Reformed Church Hall and Crimson Clocks will be playing before them. Gladstone who were also due to perform have unfortunately been compelled to withdraw. Not sure if time will allow for a late replacement, check on https://www.facebook.com/events/413230812105912/?fref=ts for latest news and a link to tickets.
Stamford's appearance should lend itself well to a Steampunk event so let us hope for more good weather.
Whilst the town is served by a rail station, trains do not run late, 10pm to Peterborough, 9pm to Leicester.
Some accommodation available in the town http://www.stamford.co.uk/accommodation/index.shtml and a walkable camp/caravan site at Grange Farm http://www.outandaboutlive.co.uk/campsite-finder/UnitedKingdom/EastofEngland/Lincolnshire/Stamford/GrangeFarmCaravanSite.p3271.html.
The weekend concludes with Dale and it is believed, Axel, offering the stripped down set at The Barley Mow in Bonsall, Derbyshire. This is a four until six slot and as an added bonus, real ale is only £2.50 a pint during that period and they do have some cracking local brews.
As previously mentioned The Barley Mow is an absolute treasure if a little obscurely located. A pleasant enough, if steepish, walk if the weather is fair, from Matlock or Matlock Bath.


text:
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Cover Photo Credit: H. Armstrong Roberts
2 A Ministry of Compassion, General Superintendent: Jerald D. Johnson
3 Feeding the Hungry, William Goodman
4 He Loves You and I Do Too (a poem), Rosa Gibbs
4 Letters
5 The Gospel to the Poor, Charles H. Strickland
6 Spiritual Tonic for Troubled Hearts, W. D. Phillips
7 Real Tears, Elmer Carter
7 The Outcast (a poem), Reeford L. Chaney
8 NIV Update, Ralph Earle
8 Unquenchable (a poem), Alice Hansche Mortenson
9 Beware the Voices, James L. Mathews
10 Delayed. Not Defeated, Joe Colaizzi
11 Selah!, Jim Sorrell
12 Love Would Not Let It Die, J. E. Shankel
13 A Snail's Prayer (a poem), Trish Jackson
13 God's Phone Number, Dean Wessels
14 The Search for Happiness, O'Neal Loetscher (as told to his wife, Linda)
15 I Walk the Way of Love with Him (a poem), Stella Hagerman
15 Enjoy!, Virginia Kirley Leih
16 The Editor's Standpoint, W. E. McCumber
18 Mutual Respect, Rebecca S. Lyon
19 All I Want for Christmas, Leslie Wooten
20 By All Means, Marie Ray
21 In the News
30 News of Religion
31 Answer Corner
35 Late News
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Journal Issue
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Nazarene Publishing House
Kansas City, Missouri
Nazarene, journal, publication, feature articles, poetry, continuing columns, departments, denominational origin
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Scholarship of Community Application, Scholarship of Teaching and Learning
Christian Denominations and Sects | Christianity | History of Christianity | Missions and World Christianity | Practical Theology
Recommended Citation
McCumber, W. E. (Editor), "Herald of Holiness Volume 72 Number 23 (1983)" (1983). Herald of Holiness/Holiness Today. 270.
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text:
Wallace, Sharon Dr.
Humanities, Social Sciences and Communication
Adjunct Faculty
Dissertation: African American Women Playwrights and the Empowerment of Black Women.
Sharon's work examines how plays written by African American women represent the trials and tribulation of African American women which may be interpret as motivating to triumph over impediments of gender and racial oppression. She is interested in how Black women dramatists incorporate the struggle for civil rights and gender equality into literary activism, and how their plays not only give power to African American women but lay the foundations for enduring social and political change.
Currently, Wallace is revising two books for children.
Doctor of Philosophy in Interdisciplinary Studies, concentration Humanities and Culture.
Union Institute & University, Cincinnati, OH 2014
Master of Fine Arts in Playwriting, Plainfield, Vermont, 2007
Master of Liberal Arts, concentration English Literature, Detroit, MI 2003
Bachelor of Arts in English Literature, Detroit, MI 2000
Honors, Awards and Memberships
1999-2000 Student of the Year Award, Marygrove College
2000 Bernard DeRoches English Award, Department of English, Marygrove College
2000 Stellar Award, Marygrove College
2000 The Heart and Soul Award Outstanding Student Service Award, Michigan Compact
Peer Review Journals
"Location Unknown". Peeling Vidalias 15 Women and One Man, vol. 1, June 1999
"In Search of a Woman," "Inheritance', "My Passions and the Practical Self'. Maxis Review
"White Socks' Howling Wolf #11 Chapbook
"Black Theater Is Black Life an Oral History of Chicago Theater and Dance 1970-2010", [Book Review] Journal of Pan African Studies
"Womanist and Black Feminist Responses to Tyler Perry's Productions [Book Review] Journal of Pan African Studies
UI&U Conference Day 2008-14
2016 Trends in Occupation Studies Conferences: The English Classroom as Theater.
Student Ambassador 1999-2010
Completed Plays
A Life of its Own: 1967, A Long Way Home, Adaptation: Out of the Lions Paw.
Courses Taught
Com 1103 English Composition
LLT: 1223 World Masterpieces 1
LLT: 1224 World Masterpieces II
SSC 2413 Foundations of the American Experience.
SSC 2423 Development of the American Experience.


text:
How it Works
Youth Carvers of America
(U.S. & Canada)
Sponsor a Young Person into the Wonderful Art of Wildfowl Carving.
Youth Membership Guidelines
1) A youth that has an interest in learning how to carve birds is the best candidate for the program He or she may want to learn to carve any type of carving but willing to learn with some species of simple bird carving to learn woodcarving basics.
We can best help in the bird category.
2) We recommend the youth be between the ages of 11 and 16.
3) The youth must have permission from his/her parent or legal guardian to become a member and a waiver of risk agreement may be required by the adult sponsor. Youth Carvers of America will have a copy of such agreement on file.
Please click the link below to complete and submit the membership form.
Youth Member Registration Form
There are no fees for membership.
A membership card and number will follow registration and entitiles you to all YCA benefits.
Zach Murray with John Solberg
Adult Sponsorship Guidelines
1) The adult sponsor should provide guidance through one or more carving projects for a year or more.
2) The sponsor will assist wih YCA, in the procurement of tools and supplies needed.
3) Provide hands-on assistance with the more dangerous aspects of each project such as the band sawing and use of heavy-duty wood removal tools. Teach safety rules.
4) Give guidance in getting good reference material and subject education.
5) Hands-on instruction as needed with all aspects of a project, but kept to a minimum so the youth can do most of the carving, have pride in his/her work and build a good self image..
6) Guidance in the true spirit, fellowship and ethics of carving competition.
7) Transportation when needed, to educational events and competitions when competing.
8) Help with fees, subscriptions and memberships for the youth whenever needed.
9) Will submit a annual progress report and suggestions to Youth Carvers of America, sharing their experience with other sponsors.
If you want to apply as a YCA sponsor please click on this link.
Sponsor Application Form
The above guidelines are only our current suggestions. We are very interested in how you do it and any other suggestions you may offer for teaching kids the art of wildfowl carving.


text:
When it comes to retirement planning, there's a thread of truth in the phrase "men are from Mars and women are from Venus. Certainly, men and women are more alike than not when it comes to looking for financial security. But there are two main differences that advisors working with both groups have noted.
1. Women may not be as informed as their male counterparts
Historically, women may have taken a backseat to their husbands when it came to making investment decisions, says Binney Wietlisbach, president of Haverford Trust. She adds, however, that times have certainly changed. Women are working and earning much more than even just a few short years ago, so they're much more likely to have input into their family's financial plans.
But Wietlisbach still finds some of her female clients are less financially savvy than her male clients. She believes that women may need a bit more time to catch up to men in financial knowledge – and that advisors have to do a better job in educating all of their clients.
"Women are stretched for time, but they can't abdicate their financial role to someone else, especially when 80 percent of women will be the head of the household at some point, by choice or not," she says.
2. Women take longer to develop trust in their advisor
According to Mimi Schanzlin, managing director of United Capital's Buffalo, New York office, female clients often require more upfront work from their advisors.
"Women are more cautious by nature and, depending on their history, maybe they haven't been treated well by their advisor," she says. "But once you develop the trust, they are very loyal clients."
Some of their reticence might be due to fears and concerns about shortfalls in their savings.
"Maybe they were home with children and didn't earn as much as they would have liked when they were younger," she says. "They may feel as if they are pulled in many directions. They can be competent and successful women, but they're still a bit unsure when it comes to their finances."
Unfortunately, a woman's needs can still often come last on the list, she says, which can make it hard to articulate their financial goals.
Advisors need to go the extra mile to help female clients clarify their retirement needs. Schanzlin suggests sitting down with the client and having a long and honest conversation about prioritizing financial goals.
Advisors should dig deep to get a true sense of what retirement means for the client. That can be an emotional process, involving identifying spending habits, discussing financial concerns and plotting out retirement strategies. And if the advisor is dealing with a couple, they need to address both parties — even when the wife takes a backseat in the conversation.
"Our goal is to help people make decisions," Schanzlin says.


text:
About The Project
Beginning the Metallic Resources wanted a revised design that would compete with other website in design and presentation. With close collaboration with IGV we have accomplished:
- Aid Metallic Resources in choosing their preferred design elements.
- Convert their information from their old site to the new site.
- Design a new SEO and mobile friendly website that will attract visitors and aid towards conversion.
- Deliver a user-friendly solution making it easy for Metallic Resources to make changes to the site on their own.
Project Results
Color Pallet
Since the redesign of Metallic Resources they have improved their mobile views and increased traffic.


text:
Gülsün Karamustafa. Chronographia
Hamburger Bahnhof, Berlin
From 10 June until 23 October 2016
Gülsün Karamustafa (b. 1946) is regarded as one of the most important artists of the second half of the 20th century in Turkey, where her work has been a decisive influence on younger generations of Turkish artists. Karamustafa's oeuvre stretches from the mid 1970s to the present day and encompasses various media, including painting, installation, performance art, and video. Her work focuses on questions of migration, politically induced nomadism, pop culture, feminism and gender, and often provides a critical analysis of the Western view of Middle Eastern countries. Rendered in a variety of media, these subjects permeate all phases and forms of her artistic work and are of unmistakable relevance to current debates.


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A hard disk with a transfer rate of $10$ Mbytes/second is constantly transferring data to memory using DMA. The processor runs at $600$ MHz, and takes $300$ and $900$ clock cycles to initiate and complete DMA transfer respectively. If the size of the transfer is $20$ Kbytes, what is the percentage of processor time consumed for the transfer operation?
Only % of processor time consumed for transfer operation.
Then why is DMA initialization also considered in transfer operation?
In a way this whole process can be called transfer operation. Thing is in initialization CPU is busy in initialization. During data preparation time CPU is busy doing other usefull task. And during transfer CPU is idle. So what times will be taken to say as processor time consumed in transfer operation??
is this like the duration when CPU is engaged in transfer operation will be considered?
Here burst mode is used because of this line " constantly transferring data to memory using DMA " .
Because in cycle stealing mode , instead of the data being transferred all at once, it is transferred one byte at a time. so we can easily guess here Burst mode can be used .
I think the following wording is making it Burst mode
If the size of the transfer is 20 Kbytes
If the size of the transfer is 20 Kbytes
Because in cycle stealing transfer is one byte.
@Bikram Sir:- And question may say like:- "Hard disk is actively transferring data in cycle stealing mode", ?
@ reena
In this question, it is explicitly mention that " The processor takes 900 clock cycles to complete DMA transfer " .
CPU is usually the master and in this DMA case, instead of this master, another master DMA takes its place. So you can see that CPU is also a processor, DMA controller is also a processor but then DMA controller is a special purpose processor meant only for data transfer, nothing else.
CPU is kept in suspended animation and it is going to wait until the DMA controller releases , until the block of data transfer is over, the CPU will be kept in suspended animation and at the end of the block transfer the controller will release the bus to the CPU.
So it means CPU is idle theoritacally in this time period when DMA transfer the data but practically CPU is not idle , it is doing some other task through other bus .. but for our convenience we just think that CPU is siting idle in this time period .
Clock cycle time = 1/600×106
Clock cycle time = 1/600×106
Although it doesn't affect the answer, shouldn't it be 1/(600 x 106) sec or 1/600 x 10-6 sec?
Must be a typo.
@Bikram sir
So it means CPU is idle theoritacally in this time period when DMA transfer the data but practically CPU is not idle , it is doing some other task through other bus .. but for our convenience we just think that CPU is siting idle in this time period .
But, isn't we have just one bus in the system? So,how cpu is using some other bus?
Clock cycle time = (1/600) x 10 ^6
For DMA initiation and competion = (900+300)/(600 x 10 ^6) = 2 microsec .
Disk Transfer rate = 10 M bytes. 1 byte = 1/10^7 sec
20 K bytes = 2000 microsec Percentage = (2/2000)*100 =0.1%
so, ans D
Processor Speed = 600MHZ = $6*10^{8}$ cycles/second
Transfer time = $\frac{20KB}{10MB}$ = 2ms = $12*10^{5}$ cycles
Total cycles consumed = 1200,000 + 300 + 900 = 120,1200 cycles
% of processor time consumed = $\frac{120,1200*100}{6*10^{8}} = \frac{12012}{60000}$= 0.2%
So, (D) can be chosen as option!
Transfer rate=10 MB per second
Data=20 KB=20* 2 10
So Time=(20 * 2 10)/(10 * 2 20)= 2* 10-3 =2 ms
Processor speed= 600 MHz=600 Cycles/sec
Cycles required by CPU=300+900 =1200
For DMA=1200
So time=1200/(600 *10 6)=.002 ms
In %=.002/2*100=.1%
So (D) is correct option
Option d is correct


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Happy Monday! How was your weekend? I hope you did something fun and were able to take advantage of the beautiful weather. At least it was beautiful here. We had a great weekend:-) I ran my first ½ Marathon! It was actually kinda fun and I didn't expect to say that. I was so nervous going into it because I haven't been able to run very much since July; first I got injured and then I got sick and suddenly the race was right before me. I was fortunate enough to find the perfect running partner — perfect for me at least;-) We run at a similar pace and we subconsciously pushed each other to go faster. The best part was we didn't feel like we were trying harder than usual… well maybe by mile 11 or 12 I felt like I was trying. Not only did we help each other's pace, but it made the time pass by faster and it helped me push past those physical/mental roadblocks. If you are ever thinking of doing a race but you are a little nervous I would highly recommend partnering up with someone; running is often a greater mental battle than physical.
Something I found funny, but at the same time very sweet is how concerned the volunteers are for the racers. There are hydration stands throughout the course and it seemed like most of the volunteers at these stands were young boys, maybe eleven years old. When I typically think of an eleven year old boy service oriented isn't always the first word I come up with, but these boys were great. They would see a runner coming and they would have one cup in each hand ready and come running out to meet you. They would shout out what they were holding, water or Gatorade, and hurry to get you whichever one you asked for. (I am pathetic. I am getting choked up just writing about it.) Then, at the finish line they have to remove the tracking chip from your shoe. I bent down to untie my shoe myself and someone ran over to me saying that they would do it, all I had to do was stand there. Once they had removed the tracker you were free to go enjoy the food they had waiting for you. I love fruit and there was nothing that could have made me happier in that moment than turning the corner and seeing an entire table of fruit. Watermelon has never tasted so wonderful and I don't know if I have ever eaten that many grapes in one sitting. I figured after 13 miles I could eat all the grapes I wanted:-)
I went into the race thinking it was a one time event, but with a good partner I think I could be talked into running at least one more:-)
We spent the rest of our day with some friends playing at a park, playing games, talking and relaxing together. We have decided that there is something thoroughly refreshing about simply hanging out and relaxing with friends, especially the type of friends that know and accept you just as you are. Isn't that one of the greatest feelings? Knowing you can simply be yourself and that is good enough. Wouldn't it be great if we could always feel that way?
Do you know what else is great? This vegetable quiche I made yesterday! I had originally planned on making another egg soufflé, but was in the mood for a savory dish… thus the quiche:-)
I feel like I have been taking lots of egg pictures lately… I just think the white eggs against our wooden cutting board are so beautiful. I can't help myself:-)
It was a total experiment, but I was happy with how it turned out. I threw together some eggs, oil and almond milk to form quiche base and then chopped up what vegetables I could find in our kitchen plus a little citrus action. After mixing those together all I had left was to add in some seasoning.
I got my citrus zester for Christmas a few years back and it has been SUCH a great addition to my kitchen toys. I loving adding zest to recipes and this makes it so easy!
I used some of my seasoning staples: salt, pepper and lemon pepper. BUT I also threw in something new, nutritional yeast. I feel like most aren't familiar with this little gem. I discovered it when I was looking at recipes on one of my favorite vegan blogs. While I am not vegan I love vegan blogs! They have fun, creative recipes and I can easily alter them whenever I want to add meat or animal products— sorry if I have just offended any vegan bloggers:-) I had never heard of nutritional yeast and didn't have a clue where to find it so I looked it up on google:-) It is not the type of yeast you would use to make bread, but it is used for flavoring in cooking and baking. You can see in the picture it is a yellow powder/flake substance. It is used most often as a cheese substitute in sauces, toppings and dressings. If you smell it you will understand why, it has a cheese/nut quality to its scent. The more familiar I have become with this product the more opportunities I find to use it. I try to always have a little supply on hand in case I stumble across a recipe that calls for it or when I think it would make a great addition. If you want to try some I would check your local health food stores, I always get mine from the bins section at Winco so I can choose how much I want to buy:-)
Sorry for so many bell pepper pictures. They are just so colorful and beautiful!!
Crustless Vegetable Quiche
6 eggs
1/4 C olive oil
1 C almond milk
2 tomatoes
1/2 bell pepper or 2 small
1/3 onion
1-2 garlic cloves, minced
1 head of broccoli (small)
1 handful of spinach, chopped
1 lemon, juice and zest
1-2 T nutritional yeast
1/2 t salt
1/4 t pepper
Lemon pepper
- Set oven to 350 F and lightly oil pie pan. Whisk eggs together and add olive oil and milk.
- Dice 1 tomato, bell pepper and onion and chop broccoli into small pieces. Add tomato, pepper, onion, broccoli, spinach and garlic to the eggs.
- Zest and juice the lemon into the egg mixture and add nutritional yeast, salt and pepper.
- Pour mixture into your pie pan. And bake in the oven for 20 minutes. While the quiche is baking slice your other tomato; when the 20 minutes is over put the tomato slices on top of the quiche and sprinkle the top with lemon pepper. Bake for another 20-25 minutes or until the top is beginning to golden.
- Add salt and pepper to individual servings as needed.
I decided to add the tomatoes on top even though it already has tomato in the quiche, partly because it looks really good and partly because the tomatoes sitting on top end up roasting instead of simply cooking. I love roasted tomatoes and couldn't resist adding them to this recipe! I am really happy with how turned out. It is warm, savory, protein packed and gives you a lot of vegetables. It was everything my body was craving:-)
I hope you have a marvelous Monday!


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For Mac users who connect an external display to a MacBook or Mac mini, or have an extra display connected to an iMac, there's plenty of fiddling going on to manage display resolution. Here's a nifty Mac app that makes changing resolution and managing multiple displays much easier (if you don't mind the price tag).
Eye-Friendly can do wonders for Mac users who need to change screen resolutions with a click. Instead of using Apple's built-in Preference Pane, Eye-Friendly changes resolution with a click to the Menubar– for built-in display, or connected display.
Click, and ye shall receive resolution options.
One click makes it easy to change the Mac's screen resolution. Why do you need that? For some, larger text helps. For others, sharpness makes it easier to read. Eye-Friendly has keyboard shortcuts to avoid the Menubar click (multiple shortcuts walk through the various screen resolutions available to your Mac).
Not everyone needs to change the Mac's screen resolution, but doing so can make a difference in reading, graphic and web design, and video watching.


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" Great BMW dealership "
" Frank was a big help even though I didn't buy the car we spoke about. He was very responsive and helpful. Thanks again frank "
" We went to Classic BMW to buy a certified pre-owned vehicle (first time). Michael Snyder made sure we found the right car. In fact, he made the whole process so easy and comfortable, that we bought two cars. We would definitely recommend Classic BMW and Michael Snyder to anyone in NTX looking to...View More "
" First time customer of Classic BMW. Was delighted to receive prompt, excellent, and knowledgeable service. Had a most pleasant purchase experience with Mr. Pedro Gutierrez. Planning to become a loyal customer of Classic BMW! "
" Classic BMW staff is friendly. Timothy Delarosa was great. I will be returning on all my oil-changes. "
" David Adamcik has been my service advisor for almost 7 years. Whenever I call David for routine or even non-routine service, he always makes the appointments in a timely manner and always makes sure I have a loaner car. He also is very good and thorough in his explanations about the work required...View More "
" Great coffee and V8 "
" Working with Keith is service is great! I would recommend Classic BMW to everyone. "
" Was at the dealership today and spoke with Tim in services. He was incredibly helpful and informative as far as what we needed to take care of our vehicle. I would highly recommend the service at this location based on this experience alone. I don't usually go to the dealership but the help we got...View More "
" Randy DesCamp makes it so easy and enjoyable to have my BMW serviced, I recommend him as a service advisor. "
" When I am in urgent need of care care for my bmw 1 series I never hesitate to call John Sojdei. He guarantees me a speedy service and gets me in and out and if he can't I always get a rental "
" It's rare to find service advisors like Randy D who really care about customers, take your BMW or MINI to Classic and ask for Randy Descamp. "
" I have serviced my vehicle with Classic BMW for year and have always been taken care of by Keith Damer in service. He does a great job!! "
" Highly recommend seeking assistance from Carlos in the service department. Impeccable attention to your needs. "
" I always come in on Saturday. Somehow Joe Ellis is always there. He keeps telling me that Classic is always lease expensive in the long run and it seems true every time. This time Classic even had the best price on tires. Thanks!! "
" The service department at Classic BMW is always great. Especially Cody Garcia. He is attentive and knowledgeable when it comes to keeping my BMW in perfect shape. Thanks to all for a job well done. "
" I brought my vehicle in for a State Inspection without an appointment. Thinking it would take a long time, they had me in and out with a wash within a hour. My advisor was Cody and he was great. "
" For 10 years Joe Ellis has kept my baby in top shape. Service is beyond expectations "
" Great service. Zuhaib was super friendly and more than willing to help me. Would definitely recommend for anyone looking for servicing on their car. "
" I recommend Randy Descamp in service as he's always friendly and attentive to his clients. "
" My 3 series 328i has been maintained for the past 5 years at this dealership they are very trustworthy and helpful. John sojdei has been assigned as my new guy and I'm pleased to say he is rather professional. Thanks Classic "
" Taking a minute out of my day to point out the professionalism that I was great with by Sir John Sojdei. He was knowledgeable and caring. Hard to come across people like this now at days. Especially in the car business "
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" I purchased a used BMW and had no idea about the oil leaks they have, but my advisor Randy DesCamp always takes the best care of me with coupons or discounts he can apply. I highly recommend him as a service advisor. "
" Chip Koestler was amazing to work with. He made my service visit very easy and quick. Great customer service. He answered all my questions and took care of my BMW. "
" I brought my E46 M3 into Classic BMW to get new tires and an alignment. Immediately I was greeted by the valets and promptly brought inside to my service advisor Zuhaib. He was very helpful and told me exactly how long it would take and the costs. Zuhaib kept me updated on the car as it was being...View More "
" I've been with Zuhaib for 2 years now and he's always so helpful! "
" I don't know anything about cars. Joe Ellis makes all my service easy. He's the best. "
" Excellent service from beginning to end. Chip K is great and seems care my vehicle is repaired correctly. He explained what it needed and gave options for repairs. I appreciate all he and Classic BMW does for me. "
" We had a wonderful experience buying my new BMW X3 M40 from Robin McCormick At Classic BMW. He made the car buying process so easy and comfortable. We would highly recommend him for your car buying needs. "
" One of the best service experiences I've had in a long time. I visited for a regular service and oil change, the drop off was quite smooth and received regular updates via text. It took them a couple of days to order a bulb and the center speaker. The service included a complimentary interior...View More "
" Was very happy with my recent service visit at Classic BMW. My service advisor Jeff Daggon was outstanding. "
" Was very happy with my recent service visit at Classic BMW. My service advisor Jeff Daggon was outstanding. "
" Just visited Classic BMW to service my 2018 BMW 330i. My service advisor Jeff Daggon was great. Thanks again for taking care of me. "
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" I have a 2017 X3 and it needed routine service. I made an appointment at Classic BMW for the following day. My check in process went smooth and my advisor Chip K arranged a loaner for me so I could get to work. My vehicle was done that same day and was pleased to find it washed and vacuumed. Thanks...View More "
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BMW Value Service
Maintaining your BMW at its peak is a vital part of your ownership experience. That's why we make it easy and affordable to keep your vehicle at its best.


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It's June, and you know what that means. Dairy Month, of course.
Every year a farm in Pierce County hosts the Dairy Breakfast. This year, it's happening on June 15 and is being hosted by Bev Peterson and her family.
"We just find that it's important to help promote the dairy industry," said Bev's daughter Michelle Peterson.
A farm in the Pierce County area has hosted this event every June for about the last decade, and Petersons last were hosts in 2015. Five years before that, they played host to Wisconsin Farm Technology Days.
The Peterson farm is about 2,000 acres, and the family milks 300 cows to go along with that. All will be on display at the breakfast in the form of tours around the Peterson Family Dairy, which is located two miles southwest of River Falls on Wisconsin State Highway 29.
Michelle said she and her family believe that it is important to promote the dairy industry and promote local farmers, especially around this time of the year.
The dairy industry has taken a hit in recent years due to lower prices on milk and crops. The Petersons are not the only farm affected, and they noted that many really aren't making a profit right now due to falling prices and decreased demand for their products.
Because of this and other challenges, the family is active in the Pierce County Dairy Promotion Committee.
Since this remains a challenging industry, the Petersons also keep up with the changing industry. In 2009, they built a free-stall facility. Then in late 2012, they built a 112-by-250-foot free-stall heifer and dry cow facility that holds 450 animals.
The focus is to keep the cows as comfortable as possible. The facility includes sand bedding, ventilation, and water misters so that the cows have the most comfortable bedding material and can keep cool on hot days. This not only helps the cows to be more comfortable, but it also helps the cows produce more efficiently, which in turn helps the farm run smoother.
As for the Pierce County Dairy Breakfast, family members said they expect about 1,500 people to attend. The meal will be catered, with much of the food being dairy-related. The menu will include Dad's Belgian Waffles, custard from Culver's and deep-fried cheese curds from Ellsworth Cooperative Creamery.
"Everyone seemed to really enjoy their time," Michelle Peterson said of the last time they hosted this event. "We got a lot of positive feedback from it."
The promotion committee takes care of everything, so while it's a lot to ask of a family to host a breakfast for the entire county, the process goes pretty smoothly.
Last year, the dairy breakfast was hosted by Ti Shi Dairy Inc. near Spring Valley / Elmwood.
Whether it's the Ti Shi Dairy Inc., the Peterson farm or another local operation, the dairy breakfast has become a beloved tradition in Pierce County, and the importance of the dairy industry is not lost on the many attendees of this or other Dairy Month promotions.
"There's so many dairy events going on throughout the community," Michelle Peterson said. "It's just kind of nice to get people excited about dairy."


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Ниндзяго: Мастера Кружитцу 6 сезон 10 серия 'The
When the Marriage takes place, Nadakhan has been given the power of infinite wishes. The crew realizes that Nadakhan is only wanting his power all for himself so Clancee tells Jay where the Tiger Widow Venom is. Nadakhan banishes most of the Sky Pirates, but Dogshank and Flintlocke escape and decide to unite with the Ninja against Nadakhan. Jay
Ниндзяго: Мастера Кружитцу 6 сезон 9 серия
When Jay is back in Ninjago City, he starts to gather allies: Captain Soto, Skylor, the Police Commissioner, Ronin, Echo Zane and Darreth. They make a plan called Operation Land Ho, but when Bucko and Squiffy have been hearing what they said, they report back to Nadakhan, warning him about Jay and the others. Nya convinces Nadakhan to drop his
Ниндзяго: Мастера Кружитцу 6 сезон 8 серия 'The
With only Nya and Jay remaining, they set off to the lighthouse, where they think that Nadakhan won't find the two there. But, when Nadakhan forced Clancee to wish where they were, he finds that he has sailed enough oceans for that to be the Red Kelp of the West Apasso Current. After meeting Echo Zane, the two decide to spruce the place up, having
Ниндзяго: Мастера Кружитцу 6 сезон 7 серия
The last remaining Ninja dare to infiltrate the Sky Pirates in an attempt to save Jay and defeat Nadakhan once and for all, using movie magic. Kevin and Dan suggest that the 3 ninja disguise themselves as Sky Pirates to sneak the poison on Misfortune's Keep, and pass undetected by speaking pirate dialect, apart from Lloyd, who seems to be horrible
Ниндзяго: Мастера Кружитцу 6 сезон 6 серия 'My
Held captive on Misfortune's Keep, Jay is tested as Nadakhan does everything in his power to break the ninja's will to say his final wish. Meanwhile, Lloyd, Nya and Cole are stuck on Tiger Widow Island, with no way to get off, so they decided to build a raft to get off. Back on Misfortune's Keep, Jay has dinner with Nadakhan, telling the Lightning
Ниндзяго: Мастера Кружитцу 6 сезон 5 серия 'On a
The other Ninja travel by boat to a dangerous Island but during the journey there is a Lightning Storm and Zane goes below deck and finds Nadakhan, who tricks Zane into wishing himself away. When the Ninja arrive, they wondered how Jay got a mansion and a stylish boat, so when Cole tells that he saw Nadakhan, the Ninja make Jay retrieve the Tiger
Ниндзяго: Мастера Кружитцу 6 сезон 4 серия
The Ninja are undercover in the Police Station. Nadakhan visits Jay, making him use his wishes and he finds out that he was adopted. The Sky Pirates attack the city and the Ninja try to stop them. Kai gets captured by Nadakhan, while the rest of the Ninja get the Lantern. Land gets stolen by the Sky Pirates to rebuild Djinjago.
Ниндзяго: Мастера Кружитцу 6 сезон 3 серия
The Ninja get 'special treatment' at the Kryptarium Prison, and the Mechanic wants to use Zane for spare parts. Nadakhan brings his crew back from other realms: Flintlocke, Clancee, Doubloon, Monkey Wretch and Dogshank. The Ninja start a food fight and befriend Soto, the captain who trapped Nadakhan into the Teapot of Tyrahn and told the Ninja how
Ниндзяго: Мастера Кружитцу 6 сезон 2 серия 'Public
The Ninja are declared to be the Public Enemy Number One after being framed for crimes they did not commit. Ronin offers to capture the ninja in exchange for a 'clean slate', meaning all off the crimes he committed, will be undone. Meanwhile, Misako is captured by Nadakhan. The ninja devise a plan to separate into pairs so that they can't all be
Ниндзяго: Мастера Кружитцу 6 сезон 1 серия
Following the destruction of the Cursed Realm and the ultimate death of all its prisoners, the Ninja have found sudden fame for their roles and actions. Yet, in the midst of their newfound popularity, a new threat is posed when a survivor of the Cursed Realm's destruction, Clouse, loiters in Ninjago to wreak further havoc. The Ninja attempt to
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A spaceship from far away crashed on the earth and lost his freight: alien sharks. The aliens need the sharks back and ask you to help them. The sharks have a melody, if you play this melody you can catch them and transport them to another spaceship of the Aliens to bring them home. Each shark has its own melody. The aliens give the player a detector with buttons - every button has a color and a note. If the shark sings a note, the button with this note flash and you have to click it. Sounds easy? It's not! You don't have much time to react if a female shark is singing because they want to have feedback in a second. A male sings a run of notes and you have to sing them in the same order. Do not disturb him while singing! And be careful! Alien sharks have sharp teeth too! - 2 game modes - increasing difficulty - crazy story - trains musical ear
Only registered members can share their thoughts. So come on! Join the community today (totally free - or sign in with your social account on the right) and join in the conversation.
Here they are:
A few screenshots from the game "Catch the shark", the new game from Top Hat Game Productions.


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Since Monday I've been suffering with a right headcold. I'm bunged up but snotty, throaty, full of headache and feel total pants. But i've stayed on track, eaten within my points but not done any exercise! I was gutted as I wanted to go to Zumba on Monday night but the headcold beat me. I had to leave work early and go to bed!
Anyways the scales tonight at weigh in showed I'd lost 4.5lb. Woop Woop! Not sure where that 4.5lb went but I don't care, I'm so thrilled. That's 46lb now in total and I've told my Deb, WW leader to order my 50lb certificate as I want to achieve that in the next few weeks!
This week I'm going to banish the headcold (sudafed and vapour rub!), continue the exercise and track, track, track! {sig}


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Linklaters advises Seven Energy International Limited on $445m senior debt facility
Linklaters has advised Seven Energy International Limited as it entered into a senior debt facility totalling up to US$445m for Seven Energy's indirect wholly-owned subsidiary, Accugas Limited. The facility, arranged by FBN Capital and FCMB Capital Markets, will be used to refinance Accugas' existing project-finance and acquisition-finance senior debt facilities as well as to support additional medium-term capital requirements.
Accugas is a wholly owned subsidiary of Seven Energy, the independent Nigerian integrated oil and gas exploration, development and production company. Accugas is a gas processing, marketing and distribution company focused on commercialisation, for the domestic Nigerian markets, of the substantial discovered but undeveloped gas resources onshore in the Niger Delta.
The Linklaters team was led by partner Andrew Jones, Head of the Linklaters Africa Group, and managing associate Matthew Daffurn.
The Accugas financing represents another high profile transaction in Nigeria where the firm's dedicated Nigeria desk has recently advised the lenders to the Aiteo consortium in relation to its $2.7bn acquisition of OML 29 and the related Nembe Creek Trunk Line, advised a number of banks on Seplat's £1.2bn IPO (the first Nigerian oil and gas company to have its shares dual listed on both the London Stock Exchange and the Nigerian Stock Exchange) and successfully executed investments into Nigerian companies across a broad range of sectors including into Union Bank, Oando, Seven Energy, GZ Industries and Mansard Insurance.


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Blog Archives
What I Hate About New York
There are not many things I don't like about this city. I've written blogs, tweets and sonnets about my adoration of New York City. But like every amazing relationship, we sometimes have our ups and downs. And lest you all think this was an unrealistic love affair with no flaws, I'll give you the inside look at what goes on behind the closed doors of my marriage to NYC. Read the rest of this entry
5 People You Meet on the Subway
New York City mass transit is one of the most amazing things in the world, if you ask me. For $2.25 you can pass your way through all 5 buroughs, rub elbows with business men and bums, and maybe even get to second base with a stranger. It's seriously genius. After you've spent some time riding the subway, especially during a rush hour commute, you start to seem similarities in your fellow passengers. I've realized, there are pretty much 5 kinds of people you'll find yourself sharing a ride with: Read the rest of this entry