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Dr Kok Siew Ng joined the Department of Engineering Science as an NERC/UKRI Industrial Innovation (Rutherford) Research Fellow in January 2018. He is the Principal Investigator of the project 'A systems approach to synergistic utilisation of secondary organic streams' (SYNERGORS). The project aims to explore novel approaches to addressing challenges in organic waste management.
He is a chemical engineer by training, and has worked in a number of academic research and industrial consultancy projects related to conceptual process design, simulation modelling, process integration, techno-economic and life cycle assessment.
Prior to joining Oxford, he was a Postdoctoral Research Fellow at the Centre for Environment and Sustainability (CES), University of Surrey, after working as an engineering consultant at Process Integration Limited (PIL). He completed his MEng Chemical Engineering with Chemistry (First Class Honours) at The University of Manchester in 2008, and later gained his PhD from the Centre for Process Integration (CPI), The University of Manchester in 2011.
My research vision is to shape sustainable industrial system design and developing best practices in response to the challenges arose during the transition from fossils to biorenewable economy.
A chemical engineer by training with core research and industrial expertise in process systems engineering and sustainability assessment, I work extensively in the areas of:
I have been actively involved in various research activities within the NERC Resource Recovery from Waste (RRfW) Programme, Innovate UK, Royal Academy of Engineering and EU projects. I have published more than 20 peer-reviewed journals and book chapters, and have co-authored an advanced textbook "Biorefineries and Chemical Processes: Design, Integration and Sustainability Analysis". My work in low carbon energy has been recognised by the IChemE Junior Moulton Medal award (best publication) in 2011.
I am enthusiastic in establishing national and international collaboration with researchers from multidisciplinary background. I have organised and participated in a number of British Council/Newton Fund workshops in Malaysia, Mexico, Brazil, Kazakhstan and China, with the ambition of influencing industrial, resource and waste management practices in the developing countries towards sustainable development.


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Mitre 10
Local Legends
Mitre 10 wanted to celebrate some of our local crafters in our communities. So we developed and produced a 5-episode web series profiling what we would consider legends in the field of DIY.
From furniture to guitars and skateboards, this series showcases the exceptional skill needed to bring these items to life. We learn how they work, why they do it and what it is about Kiwis that means we just need to make.
With hundreds of thousands of views wracked up across platforms, these pieces well and truly found their audience.

subset: commoncrawl


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TechnologyOne launches new enterprise solution for NFP sector
TechnologyOne has enhanced its enterprise software offering for the Not for Profit sector with the development of a new solution that integrates operational aspects of a charity to enhance its organisational performance.
The new solution is being developed in partnership with two leading charitable organisations, Connections (Uniting Care) in Victoria and the Children's Medical Research Institute in New South Wales. It meets the unique needs of the sector by providing sophisticated supporter management functionality aimed at sustaining long term relationships and multiple donation activity.
The solution will provide automated receipting and reconciliation capability, and can manage grants and bequests, email and telemarketing campaigns, merchandising, money tin collection, corporate engagement, events, volunteer rostering, regulations around sanctions, raffle tickets, and third party receipting.
TechnologyOne is already the dominant provider of financial and business software solutions in the Australian Not for Profit sector with approximately seventy customers, including the Salvation Army, Mission Australia and the Royal Flying Doctor Service.
Executive Chairman of TechnologyOne, Adrian Di Marco, said the company's solution will be an ideal match for the Not for Profit sector because it traps multiple engagements and ongoing donor contact information in a format that is more flexible and user friendly than other standard solutions available in the marketplace.
"It also integrates with the company's financial, business intelligence and grants management solution to provide greater control over revenue management, fundraising activity and allocation," he said.
Connections' Director of Corporate Services, Remberto Rivera, said his organisation has already realised a range of benefits from the CRM solution and is working closely with TechnologyOne to get the most from its investment.
"We worked with them on tight integration to enable us to see transactions by donor in the CRM and to ensure the money we receive can be receipted through the financials system."
"This has already paid dividends, as donation receipting only happens once it has been collected through the core financial system, which ultimately saves time and money," he said.
Mr Rivera said that the organisation expects the TechnologyOne enterprise solution to enhance its fundraising operation.
"We're using TechnologyOne software in the fundraising arm of Connections, and already we're seeing a wide range of benefits. Staff find it very easy to use and this has increased their efficiency in managing donor information, which in turn may reduce costs."
"Naturally, this also has an impact on the value of donations - we're getting more out of the money people are donating because the operating costs may be reduced."
"While the economic crisis does mean that people are donating less, we're expecting that we can combat this to a certain degree because TechnologyOne CRM is helping us target our campaigning more effectively."
Mr Stephen Ryall, Company Secretary of the Children's Medical Research Institute, said that the integration of the CRM and Financials and the way the TechnologyOne enterprise solution works was one of the main reason they decided to purchase it over other solutions available on the market.
"We were really excited when we saw the potential of this integrated system, and to be honest, no such integration is currently available in the market for Not for Profits who all need a solution like this'" he said.
"The fact that TechnologyOne has committed to working with us to ensure that it specifically meets the NFP Industry's needs is fantastic. This is the kind of service we want and expect from a vendor."
Not for Profits are also under increasing pressure to produce detailed financial reports and better governance structures,* with clear reporting of KPIs to provide stakeholders with an understanding of the organisation's key drivers.
Mr Di Marco said TechnologyOne software is used by hundreds of leading government and commercial organisations for financial and compliance requirements.
"TechnologyOne offers integrated financial, performance planning and business intelligence software, which can certainly help Not for Profits with measuring, tracking and reporting on KPIs. The integration with our CRM and grants management solutions means that Not for Profits using it can view total organisational information in real-time, at any point."
Mr Di Marco also said that TechnologyOne's focus on working in partnership with customers and ensuring tight integration with all its products forms part of the overall company strategy.
"Across all of our products, we work continuously with our customers to ensure we provide solutions that meet their business needs."
Unlike other customer relationship management products, TechnologyOne's integrated enterprise software has been developed to meet the diverse needs of service-oriented organisations, especially those that have residents or stakeholders.
TechnologyOne also integrates with day-to-day tools, such as Outlook and the Microsoft Office suite. This minimises the risk of change management in the business because users can continue employing the tools they are accustomed to work with.


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Cloud Computing offers organisations the opportunity to take advantage of IT as a "utility".
Pay only for what you use and remove the burden of investing in, or managing costly IT infrastructure.
R & G can assist you with defining a cloud computing strategy that will work best for your organisation. We can help you with:
Software as a Service (SaaS) involves renting software which is hosted centrally in the cloud. R & G has extensive experience designing, implementing and managing SaaS solutions based on:
Learn more about our SaaS consulting services.
Infrastructure as a Service (IaaS) involves renting private dedicated servers on R & G's IaaS cloud platform. These virtual servers will be hosted on enterprise grade, high availability infrastructure from one of our two Brisbane based data centres. Renting Infrastructure as a Service gives you greater control over the environment.
Learn more about our IaaS consulting services.
IT as a Service (ITaaS) is an "on demand" offering of a complete IT solution including all hardware, software & IT support for a fixed, per user monthly fee. The ITaaS platform is served from R & G's enterprise grade high availability infrastructure.
The cloud products your company needs will depend largely on an understanding of your organisations structure and strategic goals. In combination with R & G's IT Consulting Services you can leverage the cloud in ways that will reduce costs and increase system uptime while still maintaining the integrity of your data and any regulatory compliance requirements.
Our cloud storage products and solutions give you greater control over your storage and greater overall efficiency.
Learn more about our cloud storage solutions.
DaaS (Desktop as a Service) or commonly known as 'Remote Desktop', can help your organisation improve productivity through greater access, reduce IT costs, and centralise organisational data. Our DaaS solution is a cloud-based service where the back end of virtual desktops are hosted and provided by us in our Brisbane-based data centre.
Learn more about our remote desktop and DaaS solutions.
Our head office is located in Brisbane. If you need a local Brisbane Cloud Computing service provider, please give us a call and we can help you. If you are located outside of Brisbane, we can still help, our interstate offices service clients across Australia.
Interested in our other services? We can help with IT Consulting, Managed IT Services and IT Support.
Call 1300 562 886 to see how we can help.
Cloud Computing Case Study:
R & G helps Xavier increase productivity by moving to the cloud.
ITaaS Cloud Case Study:
R & G helps Howden Saggers significantly improve the performance of their IT.


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Chain transport system
The chain transport system is easy to adapt to any location within the various feed stations in the barn. With a chain transport system, all machines or robots can have their own sensor, thus individual feed can be given.
When installing the chain transport system, heavy corner wheels with wheel bearings are used. The corner wheel turns the system 90 ̊ on only 40cm - both vertically and horizontally. The chain transport system can be up to 800 met- res long by establishing four corners and can be installed as Ø60 mm or Ø100 mm system.
5 reasons to choose chain transport system from Jyden
- Safe feeding solution from silo to barn
- More options with piping
- High reliability
- Mounting-friendly
- Simple and easy-to-use solution
Flex auger system
Jyden's flex auger system can be adjusted to both vertical and horizontal transport of feed supply. The closed pipes of stainless steel or PVC ensures a hygienic and convenient transportation system. The flex auger can turn around in an angle up to 90° within a distance of three metres, making it advantageous for corner constructions. With an extra station, the flex auger can be extended without maximum length, creating an great flexibility of the system.
The flex auger can be mounted by wires at the ceiling thereby providing significant space saving. Generally, the flex auger has low installation and maintenance costs, making the transport system a profitable and reliable solution.
The maximum length of the flex auger is 80 metres which is reduced by 0.2 metres per degree / bending. The flex auger is available in different types – for the type 55-75-90, the PVC pipes can be replaced with galvanized / stainless steel pipes. Flex auger can also be supplied with a stainless steel spiral, inlets and outlets, axles and food approved pipes.
Fiberglass silo
The fiberglass silo is produced in two moulded halves that are bolted together. The inside surface is smooth which prevents feed from snagging or building up on the inside walls. There is a separate air inlet and outlet, which is taken to the ground, meaning that the feed dust is not on top of the silo.
The conical bottom of the silo is very steep and slippery and with an angle 77°, feed bridging is avoided - resulting in the feed quality is being maintained whilst and the feed hygiene remains high.
It is possible to connect the silo with various stations or flex augers, and there is also a wide range of accessories such as outlet filters, galvanized inspection hatch and rain cover for the station.


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T-Rex 2012 (Schleich)
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Schleich's newest T.rex is smaller that the "Replicasaurus" model of recent years, but it's much better in terms of detail and pose. It also has a poseable lower jaw ala Papo's T.rex (much more successful than Bullyland's initial attempts). Nice modern pose (not upright) and beautiful green tones with tan highlights, make this 11 inch long replica a winner.
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|.642 lbs
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Categories: Dinosaur Collections, Schleich.
Tags: collectibles, schleich, figure, Model.
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Do not hesitage to give us a call. We are an expert team and we are happy to talk to you.
+(381) 64 3222 051
Berlin, re-discovered and united capital of Germany and Europe, fascinates with its size and many outstanding historical monuments. Located on the rivers Spree and Havel in the northeast of Germany and with 3.5 million inhabitants, belongs to the largest cities in Europe. The long history of the German people, once proud and famous, and sometimes tragic and sad, is best felt in Berlin. Numerous visitors are thrilled with the sights of the imperial Berlin, "scars" from the time of Nazism and the symbols of a divided city and people between the capitalist West and the communist East. Berlin is today a city that boasts modern architecture, a strong club scene and a very young population.
The Comfort Hotel ® Lichtenberg is located in the northeast part of Berlin, opposite the Die Pyramide building, featuring the highest clock in Europe. Popular area attractions close to this Berlin, Germany hotel include:
· Alexanderplatz, a large open square in central Berlin
· Pergamon Museum (Pergamonmuseum)
· Brandenburg Gate (Brandenburger Tor), the symbolic triumphal arch of Berlin
· Charlottenburg Palace (Schloss Charlottenburg)
· Zoo Berlin (Zoologischer Garten)
The Berlin Ostbahnhof railway station, the Lichtenberg railway station, the Berlin Brandenburg International airport, the Berlin Tegel Airport, Messe Berlin service company and Internationales Congress Centrum Berlin (ICC Berlin) are approximately 30 minutes from the hotel.
Visitors will enjoy a variety of recreational activities nearby, including golfing, bowling, ice skating and horseback riding. A movie theater and a casino are in the immediate vicinity. A number of specialty restaurants can be found in the surrounding area. Guests are invited to visit the lobby bar, Tagesbar.
This Berlin, Germany hotel features superior amenities and services including a free weekday newspaper.
The business traveler will appreciate additional conveniences, like free wireless LAN access, access to fax and copy services and the public computer with Internet access. All standard guest rooms are equipped with private bathrooms, hair dryers, spacious work desks, direct-dial telephones and satellite television. This is a non-smoking hotel. Free parking facilities for cars and buses are located in front of the hotel. This is a pet-friendly hotel.
The distinguishing mark of the Comfort Hotel Lichtenberg is to be able to stay overnight at reasonable rates. For an excellent lodging experience, we cordially invite you to stay with us the next time you are in the Berlin area.
Coming of participants to accommodation. Free day for individual explore of the city.
Accommodation in hotel. You have opportunity to visit city with our travel guide and to discover Berlin's sights that best illustrate the history of the city and the German people. Departure with public transportation: Kurfurstendamm with Kaiser-Wilhelm-Gedächtniskirche, Kaufhaus des Westens, Potsdamer Platz with modern Sony Center, Berliner Siegessäule, Holocaust-Mahnmal. Walking through the historic center of Berlin: Brandenburger Tor, the remains of Berliner Mauer, Unter den Linden, Hotel Adlon, Gendarmenmarkt, Humboldt-Universität, Deutsche Staatsoper, Berliner Dom, Altes Museum, Rotes Rathaus, Nikolaikirche, Fernsehturm to Alexanderplatz. shopping center Galeria Kaufhof, the new city center. Free time for shopping or sightseeing of museums and sights. Continuation of the party, EUROIJADA WELLCOME PARTY, in one of the numerous clubs that Berlin is famous for. Overnight.
Breakfast. After breakfast, start competitions. Playing games according to the schedule of the tournament. For all of them who does not compete, the proposal is to go on our organised excursion and visit POTSDAM. Sightseeing: Glienicker Brücke, Park and Schloss Sanssouci. Back to the hotel. PARTY NIGHT – New creasy night in the best European clubing city. Overnight.
Breakfast. After breakfast we continue with sport activities according to the schedule / schedule of the tournament. For all those who not competing this day, we recommend an exciting trip to the "Tropical Island", unique in Europe.
After a day of enjoying the beach and artificial waves, the evening return to the hotel. Going to the discotheque at the Medal award ceremony. GOOD BYE PARTY and see you next year in new surprising destination. Overnight.
Breakfast. After breakfast, check out from hotel… Have a nice and safe trip home and hope to see you again for Euroijada 2020.


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Cannaisseur Live Resin
- Description
Once a cannabis plant has been harvested, the myriad of intermediary processes between when the shears touch the stalk and when you consume the final product has the potential to all but completely eliminate those valuable flavors and aromas. To add fuel to the fire, many cannabis extraction techniques intentionally purge these elements, leaving the consumer with an odorless concentrate completely void of the "essence" it once carried.
How is it possible to capture the flavors and aromas from a living plant and bring that experience to the cannabis consumer? The answer is with "live resin" concentrates.
The distinguishing factor that separates live resins from other concentrate products is the elevated terpene content that these extracts tend to contain. Live resins, on average, carry a more robust terpene concentration than traditional cured BHO extracts. In addition to producing a more pungent aroma, higher and more complex terpene profiles can also deliver an elevated psychoactive experience because terpenes can interact with cannabinoids such as THC and CBD.
Cannaisseur Live Resin features:
- Comes in 5ml containers – *1 gram
- Highly concentrated from AAAA quality flower
- A little goes a long way!
How to use Live Resin:
- Because it is a concentrate, Live Resin does require a device to fully experience the product to its highest potential. Oil rigs (dab rigs) are a popular means of using many marijuana concentrates–including Live Resin
- Brand
- Additional Information
Additional Information
SKU cannaisseur-live-resin Weight 1 gram Product In Website Yes


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– Count: 12
– Weight: 180g
– Type: Lollies
– Country: Australia
– Made By: Wrigleys
A bulk box of 12 packs of Starburst Babies.
Providing a 'juicy burst of fruit flavours' these bags of delicious baby shaped lollies are perfect for candy buffets. As well as morning or afternoon teas and also parties too.
Each bag of Starburst Babies weighs 180 grams. It has a range of different coloured lollies in them. These including red, orange, blue, yellow and green.
This brand of lollies is also one of the best selling flavours of Starburst Lollies you can buy.
STARBURST BABIES 180g INGREDIENTS
The ingredients listing for this product reads as SUGAR, WHEAT GLUCOSE SYRUP, THICKNER (WHEAT STARCH), WATER, GELATINE, FRUIT JUICE (2.5% MINIMUM), FOOD ACID (330), FLAVOURS, GLAZING AGENT (903), COLOURS (102, 122, 110, 133).
This product is made in Australia by Wrigleys and is also 99% fat free. It also has wheat in it.
1 review for Starburst Babies 180g
Leave a reply
At Moo-Lolly-Bar we dispatch all orders via either Australia Express or Registered Post (depending on the size or number of shipping boxes required) or Fastway Couriers, as we believe collectively they are the safest, most reliable and cost effective way of dispatching confectionery items to customers in a warm weather country like Australia. Both methods are also fully trackable.
Of the two, Fastway is our preferred method so if you live in non-remote areas of Queensland, New South Wales, Victoria or Adelaide and Canberra we will more likely than not send your order via this courier as standard.
Similarly if you live in parts of the country that Fastway does not service in a timescale of less than 1-4 working days then your order will be dispatched via Australia Post.
As a general rule any order that can fit into an Australia Express or Registered Parcel Post 3kg or 5kg satchel will be sent via that method. If the products you ordered do not fit into an Australia Express or Registered Parcel Post 3kg or 5kg satchel then they will be sent to you via Australia Registered Post.
Regardless of the courier we use you will receive via email a tracking number that will allow you to track the progress of that order. Either by visiting http://www.auspost.com.au/ or http://www.fastway.com.au/.
Want To Check This Products Availability?
Simply fill in the form and send us your enquiry. We'll get back to you as soon as possible.
Please be sure to name the product you are looking for when you fill out this form.


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2020 Monaco Grand Prix Packages
Monte Carlo: May 21-25, 2020
Custom VIP Packages to the 2020 Monaco Grand Prix
It's the most sought after experience of the Formula 1 season. The glamorous 2020 Monaco Grand Prix is not only one of the world's most challenging competitions, it's also one of the most exotic and prestigious events in all of sport. We are proud to offer an extensive list of viewing and hospitality options, so our guests can experience the event in true luxury. Choose to watch this prestigious race from a premium grandstand, the exclusive comfort of a circuit-berthed yacht, or an exclusive hospitality venue including the paddocks and the Roadtrips Grand Prix Hospitality Lounge.
We'll combine your preferred viewing option with one of Monaco's top luxury hotels and set you up with a personal concierge and the services of an experienced on-site host. You let us know what your perfect Monaco Grand Prix experience looks like and we'll put together a custom itinerary just for you. Complete 2020 Monaco Grand Prix luxury travel packages available from $4,995 (premium grandstand seating) or $8,990 (exclusive hospitality) per person, based on double occupancy.
About the 2020 Monaco Grand Prix
The Monaco Grand Prix will take place May 24, 2020 on the Circuit de Monaco. One of the world's most recognized destinations and iconic sporting events, the Monaco Grand Prix is a true bucket list experience for any traveler. This prestigious race has been running since 1929 on the very same track, through the very same streets. Being the royalty of auto racing, it's only natural that there be royalty at the event! The Monaco Grand Prix has been overseen by three generations of Monaco's royal family. The circuit is praised for the glamour and the prestige, and in no way will such terms disappoint. From Monaco's nobility to the world's celebrities, this is an event of big names and bigger action.
Why Roadtrips?
2020 Monaco Grand Prix
- Monaco's Best Accommodations including the Hermitage and Metropole
- Preferred viewing options including premium terraces, and circuit berthed yachts
- Complete Personal Concierge Services through our At-Your-Service Desk
- Private tours, the best parties, and staff on hand to manage complete experience
- Lots of Great Reviews from past customers about their experience
2020 Monaco Grand Prix Packages Include:
|Your choice of luxury accommodations for four nights
|Your choice of premium hospitality and viewing for the 2020 Monaco Grand Prix
|Roadtrips on-site host in Monaco
|Personalized itinerary
|Expert pre-trip travel planning & concierge services of the Roadtrips At-Your-Service Team
|All taxes and service charges
Additional options and possibilities:
- Upgrade tickets to a private terrace, yacht hospitality, or paddocks
- Saturday (qualification) or Thursday (practice)
- VIP invitation to the Amber Lounge dinner, fashion show and party
- Exclusive access and tour of the Royal Palace
- Private sedan and English speaking guide for a day at Cannes including lunch
- Private sedan and English speaking guide to the famous Saint Paul de Vence including lunch
- Private sedan and English speaking guide to St. Tropez including lunch
- Private sedan and English speaking guide to the Eze for lunch or dinner at the famed Clifftop Chevre d'Or
- Private sedan and English speaking guide for a day in Nice's shopping districts
- Personal meet-and-greet at Nice Airport
- Roundtrip heli transfers from Nice Airport to Monte Carlo on arrival
- Roundtrip sedan transfers to your chosen viewing location
- Cannes International Film Festival pre-tour extension
- Joël Robuchon dinner
- Ferrari F430 daily rental
- Pre and post trip yacht charters
- Private guide
- Hostess
- Chef
- Private transfers (sedan, limousine, luxury motor coach)
- Airfare (economy, first class, private jet)
2020 Monaco Grand Prix Package Pricing
|Hotel Package
|Packages From
|LHW Royal Sanremo Hotel
|Le Meridien Nice
|Le Meridien Monte Carlo (Seaview Room)
|Hôtel Metropole
|Monte Carlo Bay Hotel
|Call for rates
|Hôtel Hermitage
|Call for rates
|Contact our sports travel specialists for your custom trip quote.
|*Rates are per person in USD based on double occupancy. Single occupancy rates are available. Triple and Quad occupancy may be available. A 75% deposit is required to secure your package. Final balance will be due 60 days prior to travel. Availability and pricing subject to change prior to booking.
Our Reputation
"Wouldn't book with anyone else."
Absolute perfection. This is our second trip with Roadtrips. We wouldn't book with anyone else for any sporting events.
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Monaco Travel Guide
This is one of our absolute favorite destinations. There are few places as glamorous as Monaco and it has a certain je ne sais quoi that we just can't put into words. We've had the pleasure of spending a lot of time in Monaco and we've documented everything we love about it in our Monaco Travel Guide. In it, you'll find everything that we think makes Monaco worth visiting. Our staff includes foodies, nightlife lovers, world travelers, and of course passionate sports fans and we've listed what we consider to be the best of the best of Monaco, including some unique ways of experiencing this amazing principality.
Sign up to our newsletter
Subscribe to Roadtrips News, our free monthly email newsletter, to be the first to receive the latest sports travel information and special deals. You can withdraw your consent at any time. If you have any questions, please contact us or refer to our privacy policy.


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[ ] [inspect]
ArtistUnknown Artist (Persian)
TitleScene from the Life of Shah Ismail
Creation Date1520-1529
Medium & Supportgouache with gold on album sheet decorated with brush and ink, gouache and gold
Dimensions9 1/2 in. x 6 5/16 in. (24.2 cm. x 16.03 cm.)
Credit LineGift of Miss Elizabeth P. Martin
Accession Number1968.22.2
CopyrightPublic Domain
Please suggest keywords to describe this object. Separate multiple keywords by commas. Example: road,angel,technology,toy
Portfolios: FEAT|Public Domain


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Belize Best Coffee is produced to suite the needs of Belizean people.
It is an instant caramelized coffee, which can be found in bottles of 50gr, 100gr and 200gr.
Emilio Ahmad & Sons is a private owned business that had dedicated its services to the Belizean people for over 50 years.
Learn More
#62 5th Avenue, Corozal Town
Corozal District,
Belize, C.A
P.O. Box 82
(501) 422 2027 / 422 2424


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3-Day Advanced BayesiaLab Course in Nashville, TN
September 30 - October 2, 9 a.m. to 5 p.m. each day.
Schermerhorn Symphony Center, One Symphony Place, Nashville, TN
Note: This course is part of the post-conference program of the 4th Annual BayesiaLab Conference.
Take your BayesiaLab certification to the next level by joining the advanced BayesiaLab course in Nashville. Completing this course brings you to the leading edge of applied research with Bayesian networks. Dr. Lionel Jouffe, CEO of Bayesia, will teach this 3-day course.
The class is limited to a maximum of 15 participants in order to allow for one-on-one coaching during the hands-on exercises with BayesiaLab. This small-group format provides a productive yet informal learning environment that facilitates a lively dialog between participants from a wide range of backgrounds.
Participants in the Advanced Course are required to have completed the Introductory Course on a previous date (see course calendar).
Course Overview
- Manual Modeling with BEKEE
- Probability Table Analysis
- Parameter Sensitivity Analysis
- Function Nodes
- Influence Diagrams
- Dynamic Bayesian Networks
- Bayesian Updating
- Discretization of the Continuous Variables
- Aggregation of the Discrete States
- Missing Values Processing
- Synthesis of New Variables (Manual Synthesis and Data Clustering)
- Fine-Tuning of Learning Algorithms
- Evidence Analysis
- Target Optimization
- Contribution Analysis
- Negative and Disjunctive Inference
- Evidence Instantiation and Evidence Data Weighting
Please see the BayesiaLab Library for a more detailed description of the course content.
Terms & Conditions
- The tuition fee for the 3-day course for commercial participants is US$2,995.
- Members of government agencies, the military and non-profit organizations are eligible for a reduced tuition fee of US$2,245 (≈25% discount).
- Student and faculty of accredited academic institutions are eligible for a reduced tuition fee of US$1,495 (50% discount). Proof of affiliation will be required upon registration.
- The course fee includes all training materials.
- Accommodation is at the participants' own expense.
- A 60-day license to the full version of BayesiaLab Professional Edition will be provided to all participants for installation on their computers prior to the event.
- Participants will be required to bring their own WiFi-enabled computer/laptop to the course (Windows XP, Vista, 7, 8, 10, or Mac OS X 10.8 or later).
- We strongly recommend using a mouse during the training as opposed to using a trackpad/touchpad only.
- We reserve the right to cancel or postpone a course or related event(s) at our sole discretion. If we cancel or postpone a course or event, we will use reasonable efforts to reschedule the cancelled or postponed course or event to within three (3) months from its original start date. Registration fees paid by registrants for a cancelled or postponed course can be applied to the rescheduled event on a dollar-for-dollar basis. Alternatively, the registrant can elect to receive a full refund. If this occurs, our responsibility is limited to a refund of any registration fee(s) already paid. We are not responsible for airline tickets, hotels costs, other tickets or payments, or any similar fee penalties or related or unrelated losses, costs and/or expenses registrant may incur or have incurred as a result of any trip cancellations or changes. Please allow five (5) business days for us to process any refunds or credit changes.
- We reserve the right to change any and all instructors for each course or event without notice.


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Family Birth Center: Breastfeeding Support Group
Meet Melanie. Melanie was born at Little Company of Mary Hospital in March 2010. She is a pretty laid back toddler, and a very happy, loving child. "She's the light of my life," said Sheryl, her mother. Since the week Melanie was born, Sheryl and Melanie have attended the Breastfeeding Support Group offered at Little Company. They also attended almost every prenatal class offered before Melanie was born.
"I knew nothing! If there was a class available, I went to it," said Sheryl. We sat down and talked to Sheryl about Melanie, her experiences at Little Company, the Prenatal Breastfeeding Class, and the Group.
Prenatal Breastfeeding Class
This program provides expectant mothers with the practical information necessary for a successful and rewarding breastfeeding experience. Call 708.423.3070 or register on-line for class schedule and reservations, Fee:$15.
Breastfeeding Support Group
This support group offers new mothers the opportunity to meet and share experiences with other breast feeding women, and also provides guidance from an expert LCM Lactation Consultant. The group meets every Wednesday from 11:30 a.m. to 12:30 p.m., except for holidays, at Little Company of Mary in the 7th floor solarium. All mothers and babies are welcome. No registration is necessary. Our goal is to give every mom and baby the best start possible. For lactation information, please call 708.229.5418.
What did you learn in the Prenatal Breastfeeding Class?
I wanted more information on breastfeeding. I wasn't sure—I knew of people who had positive and negative experiences with it. Initially I thought breastfeeding wasn't for me. The more the nurses talked to me and the more I read, I thought I could at least give it a shot and see if it worked for me.
I learned to have patience—it's a process. The child is still learning, and you're learning with her. We had the class a few weeks before she was born. We watched a helpful video, where we observed women nurse and learned what to look for when the baby was nursing properly. The facilitators demonstrated how to hold the baby when nursing, which was very helpful. We were even given time to practice with positioning a doll, which you don't get via reading books and internet search. They also gave us hints on how to produce more milk, as well as nursing tips and suggestions.
Tell us about Melanie as a newborn. What was it like bringing her home?
She started out very colicky where motherhood was very difficult. She outgrew that at about 3.5-4 months of age. Because of the colic, we went back and forth with the breastfeeding—we weren't sure if it was something in my diet or if she wasn't getting enough breast milk. The great thing about Little Company nurses is they told me to keep trying. They said if I kept at it, it would all work out. Now she sleeps very well, and has been since the colic ended, which is wonderful.
Why did you decide to attend the group?
I felt I needed support. As a new mom, the hospital releases you into the world and you're not sure what to do when you get home. And when the baby is crying, you're not sure if the latch is appropriate, if she's getting enough, if its cluster feedings, how often she should eat, or for how long on each side. They tell you all of that in the hospital, but with all that said, you go home and it's a completely different ball game. In Support Group, if you have questions or concerns, you sit down and the nurse works on making sure the baby has a good latch. They make sure you are nursing properly. Further, the nurses weigh the baby every week to ensure proper weight gain from nursing.
What do you do there?
It has become a mommy group, which is really nice. Speakers come in to talk about various topics—not only breastfeeding, but cloth diapers, baby massage, postpartum fitness and depression.
Part of the reason the group is so great is that it includes such a range of baby ages—with brand new moms and moms of 15+ month old little ones. When Melanie was newborn, the veteran nursing moms were able to help me. It's not just about the support Eileen and Chris, the Lactation Consultants, provide, it's also about giving & receiving support from the other moms who are there. It's a relief to know you are not alone, and that others have had similar experiences when encountering various motherhood issues! This group has been very beneficial to me as a new mom.
It's great as a social group also. Several of us moms have formed a great friendship that we take outside of Little Company of Mary. And, continuing to go to the group has helped Melanie interact socially with her age, older and younger.
Why did you choose Little Company of Mary?
I absolutely loved every service—the family center, the doctors and nurses were all fabulous.
I think Eileen and Chris (the Lactation Consultants) should be highly commended for the job they do in terms of new moms and support. If we could continue to get more new moms in the group, it would be fantastic. Even if a new mom's time frame only allows her to come for 3 weeks, it's more beneficial than not coming at all.
Read more about the services at the Little Company of Mary Family Birth Center.


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Pic by Excel23 / CC BY-SA 3.0
AlzheimersNet is your guide to memory care in Ponte Vedra Beach, FL. Memory care communities offer housing and care for seniors with Alzheimer's disease and other types of dementia. Memory care enables seniors who have memory loss to stay as active and engaged as they possibly can, while living in a dignified, comfortable and secure environment. Our local Senior Living Advisors understand dementia care in Ponte Vedra Beach, FL and surrounding areas. After an initial assessment, your advisor will prepare a list of memory care communities that fit your loved one's unique priorities for care and living preferences, as well as your family's budget.Memory Care Costs in Ponte Vedra Beach, FL
Price varies widely depending on location, care required, size of the resident's living space and the level of luxury at the community. The price of memory care in Ponte Vedra Beach ranges from $5,100 to $5,900 a month.
Cities near Ponte Vedra Beach, FL offering memory care optionsPonte Vedra | Jacksonville Beach | Jacksonville | Neptune Beach | Atlantic Beach | Saint Johns | Orange Park | Doctors Inlet | Elkton | Middleburg | Saint Augustine
Memory Care Costs in Nearby Cities* The costs above represent the AVERAGE monthly cost of memory care for a one person bedroom in that city.
Facts about Ponte Vedra Beach
Ponte Vedra Beach is an unincorporated seaside community in St. Johns County, Florida, United States. Located eighteen miles (29 km) southeast of downtown Jacksonville and 26 miles (42 km) north of St. Augustine, it is part of the Jacksonville Beaches area.Ponte Vedra Beach is an upper-income tourist resort area best known for its association with golf and is home to the PGA Tour and The Players Championship, played at the TPC at Sawgrass, as well as the ATP Tour.


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So at TechEd, Scott captured Jeff and I talking in the friendliest of fashions about the relative merits of Team System (which Jeff evangelizes) and the "OSS solution" which I helped craft at Corillian involving Subversion, CruiseControl.NET, NUnit, NAnt, et. al.
Since then, I did a bit for PADNUG about the wonders of source control, and it caused me to refine my positions a bit.
I think that in buying a system like Team System / TFS (or Rational's suite, etc.) you are really paying for not just process, but process that can be enforced. We have developed a number or processes around our "OSS" solution, including integrating Subversion with Rational ClearQuest so that we can relate change sets in SVN with issues tracked in ClearQuest, and a similar integration with our Scrum project management tool, VersionOne. However, those are policies which are based upon convention, and which we thus can't enforce. For example, by convention, we create task branches in SVN named for ClearQuest issues (e.g. cq110011 for a task branch to resolve ClearQuest issue #110011), and we use a similar convention to identify backlog items or tasks in VersionOne. The rub is that the system depends upon developers doing the right thing. And sometimes they don't.
With an integrated product suite like TFS, you not only get processes, but you get the means to enforce them. In a previous job, we used ClearQuest and ClearCase together, and no developer could check in a change set without documenting it in ClearQuest. Period. It was not left up to the developer to do the right thing, because the tools made sure that they did. Annoying? Sure. Effective? Absolutely. Everyone resented the processes until the first time we really needed the information about a change set, which we already had waiting for us in ClearQuest.
Is that level of integration necessary? We've decided (at least for now) that it's not, and that we are willing to rely on devs doing the right thing. You may decide that you do want that level of assurance that your corporate development processes are being followed. All it takes is money.
What that means (to me at least) is that the big win in choosing an integrated tool is the integration part. Is the source control tool that comes with TFS a good one? I haven't used it personally, but I'm sure that it is. Is it worth the price if all you're looking for is a source control system? Not in my opinion. You can get equally capable SCC packages for far less (out of pocket) cost. It's worth spending the money if you are going to take advantage of the integration across the suite, since it allows you to not only set, but enforce policy.
I'm sure that if you choose to purchase just the SCC part of TFS, or just Rational's ClearQuest, you'll end up with a great source control tool. But you could get an equally great source control tool for a lot less money if that's the only part you are interested in.
The other thing to keep in mind is that the integrated suites tend to come with some administration burden. Again, I can't speak from experience about TFS, but in my prior experience with Rational, it took a full-time adminstrator to keep the tools running properly and to make sure they were configured correctly. When the company faced some layoffs and we lost our Rational administrator, we switched overnight to using CVS instead, because we couldn't afford to eat the overhead of maintaning the ClearQuest/ClearCase tools, and none of us had been through the training in any case. I've heard reports that TFS is much easier to administer, but make sure you plan for the fact that it's still non-zero.
So, in summary, if you already have a process that works for you, you probably don't need to invest is a big integrated tools suite. If you don't have a process in place (or at least enough process in place) or you find that you are having a hard time getting developers to comply, then it may well be worth the money and the administrative overhead.
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Whale Guide
Summer Marine
Science Saturdays
Science Series
Educational Links
Here are a few of the Frequently Asked Questions at the Center:
Q: Are the whales here all summer?
A: That depends on the type of whale. Humpback whales typically will migrate from their winter breeding grounds near Hawaii to their summer feeding grounds in Alaska during the months of May and June. Here they will feed on the rich abundance of krill and small schooling fish until they migrate back down for the winter months. Killer whales are subdivided into two main types: residential and transient. Transient whales tend to cover a wide range in the search of their marine mammal prey, where as residential feed primarily on salmon and do not cover such a large range.
Q: Why do humpback whales breach?
A: There are several different hypotheses about the cause of this interesting behavior. Some suggest that it is a territorial display to ward off possible threats, such as boats that are too close, or other groups of whales. Others have thought that perhaps the breaching is to shake off parasitic mites that live on the humpback. Yet others believe that it is all for fun and games.
Q: What is echolocation?
A: Because light doesn't travel as effectively in water as in air, some marine mammals have developed their hearing senses. By sending out rapid and pulsing sound waves, the marine mammals are able to detect the returning sound from bouncing off an object or echo. From this echo they can determine the shape, size, distance, speed, and even density of possible prey, thus producing an image from various sound stimulus.
Q: What are the differences between porpoises and dolphins?
A: The differences arise in their body shape and form. Dolphins tend to have a more pronounced beak as compared to the curved nose of the porpoise. Also, dolphins have a more distinct and protruding lobe on the top of their head that is used for echolocation. Shape of the teeth, stubby body shape.
Q: I have heard that orcas are not really whales. Is that true?
A: This is true. The orca is actually the largest member of the dolphin family.
Q: What kind of whales do you see around Petersburg?
A: There are the seasonal humpback, and the occasional gray, minkis, sei whale, beak whale, gorgions. Also Killer whales inhabit the area around Petersburg, but they are of the dolphin family.
Q: How many individual humpback whales are there in the Southeast Alaska area?
A: With an estimated 6,000 whales in the North Pacific, approximately 1,000 will feed in Southeast Alaska and roughly half of those whales, or 500, will pass through Fredrick Sound.
Q: Do Humpback whales feed on salmon?
A: Humpback whales have a limit to the size of their feed. Their diet is composed of krill and small schooling fish that are less than ten inches. In fact, there have been experiences where dead humpback whales will be washed on shore and autopsies will show a large chunk of king salmon obstructing their throat.
Q: How do marine mammals communicate?
A: There are several suggestions to how marine mammals communicate. Some suggestions include the vocal calls from humpbacks, the toothed whales, seals, and sea lions. Surface activities, may also create sounds that could be used as forms of communication between individuals.
Q: Why do whales breach and why do they exhibit surface activity?
A: For humpback the purpose for this exciting display of power is not completely understood, but has been suggested to be a way to lose parasites, communicate long distances, or simply play. Orcas tend to use This behavior has been suggested to be a form of long range communication with other whales, a display of dominance, a way to observe above the water, and just for fun. Herding and concentrating feed.
Q: What are the bumps on the humpback's face and neck region?
A: The characteristic golf ball sized bumps on the head and chin of the humpback whales are called rostral knobs, or tubercles. They are hypothesized to be sensory mechanisms to detect changes in current, temperature, and vibrations caused by the sound or movement of prey or predators. It is also suggested that they may enhance maneuverability by improving lift and drag.


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Obaseki, Okoro win as golfers celebrate Okunbo at 60
The pro-am competition, which drew players from across the country, came to a thrilling end on Saturday with a party that lasted till the early hours of yesterday.
The week-long golf tournament attracted about 300 professional and amateur golfers with Governor Obaseki (18 handicap) coming tops in the special guests category with a net score of 73, while Dan Mayuku and Sylva Umole placed second and third respectively. Edo State's Deputy Governor, Comrade Philip Shaibu settled for the fourth place.
Aghedo emerged the overall winner of the amateur category with a net score of 73, while Benin-based Chukwudi Okoro won the professional cadre ahead of the duo of Sunday Oladipo and Ramsy, who placed second and third respectively.
The organisers also presented a N5 million cheque to the Professional Golfers Association of Nigeria (PGAN) to be shared among the over 90 professional golfers that took part at the event as their prize money.
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Man admits failing to provide notice of address change
A Tiffin man admitted Wednesday he failed to provide notice of an address change.
Nathaniel L. Hill, 44, pleaded guilty to a charge of failure to provide notice of residence address change, a second-degree felony, during a hearing in Seneca County Common Pleas Court Judge Michael Kelbley's courtroom.
There is no agreed sentence recommendation, and Seneca County Prosecutor's Office and Hill's attorney are to argue punishment at time of Hill's sentencing in July.
In 2004, Hill had pleaded guilty to three counts of attempted rape, second-degree felonies, and two counts of gross sexual imposition, third-degree felonies, according to court records.
He was sentenced to five years in prison in 2005.


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"Your Word is a lamp unto my feet, and a light unto my path." - Psalm 119:105
Sunday School for both children and adults will kickoff on Sunday, September 9th, 9:15am-10:15am. Please do mark your calendars and join us for one of our many Sunday morning offerings:
Anchored in Christ: Children's Sunday School in the Fellowship Hall
In the Image of God: Adult Class in the Sanctuary
James - Faith/Works: Adult Class in the Heritage Room
Raising Christ-Centered Children: Adult Class in the Library
© 2017 Zion Lutheran Church. All Rights Reserved.


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Welcome to Relais & Châteaux FRANQ in Antwerp
The opening of Relais & Châteaux FRANQ marks the arrival in Antwerp of a new luxury boutique hotel and gastronomic restaurant. Located just a stone's throw from the Onze-Lieve- Vrouwe cathedral and the Meir, FRANQ delights with is combination of historical charm and contemporary urban-chic. Looking for a special overnight or weekend escape? FRANQ is the perfect place for guests wishing to discover the city or fully relax after a hectic day.Discover more
Hotel FRANQ offers a soothing and refined concept for overnight stays. The rooms are located in the historic building and are decorated in a modern, contemporary style. Each room contains a bath or rain shower and The White Company products. There is access to free Wi-Fi in all the rooms. Whether you are in search of a romantic hotel, looking to book a stay for a city break or business trip, or simply enjoy design hotels, FRANQ offers different room types to cater to every need.Our rooms
MasterChef Tim Meuleneire and his team are proud to present you the First Michelin Star in Restaurant FRANQ. We would love for you to come and try out his dishes.
It is always mandatory to make a reservation. You can make an online reservation via our website www.hotelfranq.com or just give us a call at 0032 (0) 3 555 31 80.
Restaurant & Bar
The Flemish are lovers of good food and this is the culture we wish to convey to our guests. That is why FRANQ pays a great deal of attention to food, drink and enjoyment. Both guests of the hotel as well as visitors are welcome to our restaurant and bar.
Opening hours restaurant:
Lunch will be served from Monday until Friday
Dinner will be served from Monday until Saturday
Our restaurant will be closed on the following dates as from:
5th of April until 13th of April 2020
12th of July until 26th of July 2020
1st of November until 8th of November 2020
Meetings & Events
Hotel FRANQ is also suitable for business trips or meetings. Our hotel contains various rooms that can be used for conferences or business meetings, thereby offering the amenities of a business hotel with the charm of a boutique hotel.Meet us
The hotel provides a well-equipped gym you can use after a relaxed day in Antwerp or before a productive day.
Where is hotel FRANQ?
Kipdorp 10 - 12
2000 Antwerp
+32 3 555 31 80


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Estate & Trust Litigation Attorney
Make an appointment today!
Call (925) 390-3222
We can help you sort out your trust issues, even if they are complex.
If you have been designated as the successor trustee of a trust, it is recommended that you meet with an attorney to find out what your duties are. As a trustee, you have fiduciary duties, duties to account, you may need to file one or more tax returns, and some of these duties and obligations have deadlines.
- You will also need to send a copy of the trust to beneficiaries. But which ones? All of them?
- You will need to pay expenses and liabilities of the trust as well, but what if there is not sufficient money or assets to pay everyone?
- Discuss the threat of trust litigation and how an experienced trust litigation attorney can help avoid common pitfalls.
- Finally, you have a duty to account to the beneficiaries, and there is the potential for liability if you fail to do so.
A lawyer can help you review your trust and advise you on the best way to handle these difficult issues.
We can help you with tax issues, too.
Mendes Weed, LLP, can also assist you with tax issues that arise while you are administering the trust. Whether there are past owed taxes, or if you just need advice on whether there are estate or income tax issues, we are here to help.
At Mendes Weed, LLP, we understand being named as a successor trustee may be stressful, especially if you are serving as a successor trustee for a loved one who has just passed away. We can assist you in administering the trust, meeting your obligations, and defending your actions in the event they are questioned by any of the beneficiaries.
If you have questions about your duties and obligations as trustee, or the benefits of an experienced trust litigation attorney, please feel free to reach out to us today.
Family Guide to the Amazing Christmas Lights of Contra Costa 2019
Gather the family into the car with a map, mittens, and cocoa to drive around town looking at neighborhood Christmas light decorations! What a fun way for the entire family to spend a cold December evening together. Here at the family/tax/estate law firm of Mendes...
Justice for the Abused: Busting the Epstein Trust
Did Jeffery Epstein try to thwart justice from beyond the grave? Last week all criminal charges were dropped against accused child trafficker and rapist Jeffery Epstein. His deliberate death moots the criminal prosecution against him. You cannot convict a dead man. In...
When Is Your Trust Taxable in California?
Generally, a trust is taxable in California if a fiduciary or beneficiary (other than a contingent beneficiary) is a resident of California under California Revenue and Taxation Code 17742. This is true even if the original settlor was not a resident of California....
What is Probate and What Does It Entail?
Probate is the process of transferring assets from a decedent to an heir. For those who die in California with assets over $150,000 and without a trust, or perhaps with an improperly funded trust, the only way to transfer title from a decedent to a beneficiary is...
California Irrevocable Trusts
Irrevocable trusts can help to provide long-term asset management. Although irrevocable trusts are not suitable for everyone, they can be an important estate planning tool for some. While irrevocable trusts are by title inflexible, some states, including California,...
Top 3 Reasons You Need a Revocable Living Trust
With the new tax law and some of the new estate tax provisions, many individuals may find themselves asking if they still need a revocable living trust. Avoid Probate One of the main reasons to have a trust as a part of your estate plan is to avoid probate. In...
Why Won't the Trustee Make a Distribution and Pay Me What I Am Entitled to?
Pursuant to Probate Code Section 16061.7, the trustee of a trust must distribute copies of the trust to all trust beneficiaries within 60 days. The Notice must identify: the settlor or settlors and the date of the trust instrument; the name, mailing address, and...
Estate Planning After the Tax Cuts and Jobs Act
The new tax laws increased the estate, gift, and generation-skipping transfer (GST) exemptions to $11.2 million in 2018. The annual gift exclusion has been increased to $15,000 in 2018. It is still very important to plan even with the new tax laws. The tax laws...
Make Time During the Holidays to Discuss Estate Planning with Your Family
While the typical holiday get-together includes great food, a gathering of those we love the most, and festivity, it's also a perfect time to discuss Estate Planning. Chances are, the members of your family are all present, which provides an opportune moment for...
Mendes Weed, LLP offices are located in Walnut Creek and our skilled attorneys provide family, tax, business, and trust law assistance for clients. For your convenience, we also have attorneys' offices in San Francisco and Sacramento by appointment only.
Se habla español.
Send us an email
Walnut Creek Main Office
1990 N. California Boulevard
Suite 1020
Walnut Creek, CA 94596
San Francisco Office
201 Spear Street
Suite 1100
San Francisco, CA 94105
By appointment only.
Sacramento Office
770 L Street
Suite 950
Sacramento, CA 95814
By appointment only.


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South Africa's skills shortages in critical sectors remain an obstacle to growth. Renewed efforts to find solutions and to place skills development at the centre of the country's development agenda are welcomed. However, there are critical gaps which require immediate attention.
Search for critical skills
Marisa Jacobs, Head of Immigration and Mobility at Xpatweb, says South Africa should follow the international example: "Import the skills until you have the skills".
The 2017 Critical Skills Survey, done by her firm, shows that 77% of the participants struggled to recruit "critically skilled" individuals locally, but 76% of the participants indicated that they could find the skills internationally. However, 90% found the process of recruiting internationally to be prohibiting.
Jacobs says this is largely a "perceived problem". Although the process may be onerous in terms of the documentary burden and the time to process applications for work visas, it is not preventing firms from importing critical skills.
In short supply
The survey found that employers and multinational companies found it most difficult to recruit engineers (22%). However, information, communication and technology (15%), financial specialists (10%) and specialised technical skills (9%) also prove to be tough areas to find people with the right skill sets.
The Department of Home Affairs published a list of at least 12 sectors where the country is in need of critical skills. This include agriculture, architecture, economics, information communication and technology, engineering and health professionals. This list has remained unchanged since 2014.
Migration policy
Government's 2017 White Paper on International Migration sites the lack of strategy in the current international migration policy as contributing to the skills shortage. The result is South Africa's inability to respond to the shortage issue.
The paper further states that the policy is not linked to the skills development and investment priorities of the country and prevents the country from effectively competing for requisite skills in a proactive and flexible manner.
Jacobs notes that in times of economic growth there may be specific skills that are immediately needed. There must be flexibility in the immigration system to allow for a quicker turn-around time in acquiring these skills internationally.
"Once the projects are off the ground the transferring of skills become critical for sustained growth in the country," says Jacobs. However, the importance of importing skills until the country have the skills cannot be emphasised enough.
The white paper also states that the migration policy "lacks cooperative strategies for attracting and retaining international migrants with skills and capital, and a historic blindness to the retention of international students studying towards occupations that are needed by the economy".
Keeping the skills
Jacobs further notes that companies in need of ICT specialists have found the skills they need in India, whilst companies in mining have been successful in attracting talent from Australia.
Statistics from the white paper indicate that from June 2014 to January 2016 the country issued permanent residency permits to 2,175 skilled foreigners. This represented 7% of the total permanent residency permits granted in the period.
This is a concern since the aim of the policy is to promote economic growth through the granting of business, critical skills, and study visas, government states in its white paper.
Jacobs says the importation and retention of critical skills does not take away job opportunities from South Africans, since these skills are not available in the country.
However, they help to get the economy going which will, in the absence of specialised knowledge, stagnate.
MEDIA CONTACT: Idéle Prinsloo, 082 573 9219, firstname.lastname@example.com, www.atthatpoint.co.za
For more information on Xpatweb please visit http://www.xpatweb.com/
Author: Jonty Leon, Attorney and Financial Emigration Legal Manager
South African expatriates need not only understand the new expatriate tax law, but also act on it or face dire tax consequences.
The amendment to the South African Income Tax Act No. 58 of 1962 has been fully enacted and forms part of the Taxation Laws Amendment Bill of 2017. Despite this, many South African expatriates are under the incorrect impression that the law has not been legally amended and will thus not affect them.
The new law states that, "There shall be exempt from normal tax— any form of remuneration— to the extent to which that remuneration does not exceed one million Rand in respect of a year of assessment and is received by or accrues to any employee during any year of assessment by way of any salary, leave pay, wage, overtime pay, bonus, gratuity, commission, fee, emolument or allowance, including any amount referred to in paragraph (i) of the definition of gross income in section 1 or an amount referred to in section 8, 8B or 8C, in respect of services rendered outside the Republic by that employee for or on behalf of any employer, if that employee was outside the Republic."
The new law, however, will only come into effect on March 1st 2020, to afford South African Expatriates the opportunity to lobby Parliament and to allow them and their employers to get their ducks in a row.
Is R1m enough?
The amendment will require that South African tax residents abroad will be required to pay South African tax of up to 45% of their foreign employment income, where it exceeds the R1m threshold.
Whilst this may seem enough, the problem is that employment income also includes allowances and fringe benefits paid to expatriates, which cannot economically be considered as "earnings". The reality is that house, security, flights, etc. are mostly part of expatriate packages to allow the expatriate to work in the foreign location. These eat up the R1m threshold quickly, especially considering the harsh and expensive environments into which expatriates must often operate.
The options
There are effectively three schools of thought for expatriates, excluding those who are adopting an "ostrich, head in sand" approach:
Act now – protect yourself
The most compliant way to fully ensure that foreign income earned as a South African expatriate is protected from South African tax is to formalise one's emigration through SARS and the South African Reserve Bank.
This process is commonly known as Financial Emigration, and once undertaken by an expatriate, it cleanly cuts ties with South Africa from a tax perspective regarding foreign income.
One of the important items noted in last year's Parliamentary process, was the caveat against last minute changes. It was noted that someone who has been an expatriate for a long period and that emigrates just before the March 1st 2020 effective date, must expect that their actions will be viewed with the necessary suspicion.
The prudent and fiscally conservative position remains to always have your tax affairs with SARS fully up to date and legally compliant – this includes having the correct tax status noted on the SARS system. Tax strategy includes that the SARS auditor must see a history and consistency in compliance, thus meaning the taxpayer is determined as a low or no-risk taxpayer.
MEDIA CONTACT: Idéle Prinsloo, 082 573 9219, email@example.com, www.atthatpoint.co.za
ABOUT Tax Consulting SA:
Tax Consulting SA offers a streamlined service in the calculation and filing of individual income tax returns, provisional income tax returns or any other more complex individual tax relate matters. Our highly qualified team of Tax practitioners are registered with SARS under controlling body of the South African Institute of Tax Practitioners (SAIT). As tax specialists, we remove the burden from clients to keep their tax affairs in good order, achieving optimal tax savings while ensuring full compliance.
For more information on Tax Consulting please visit:
Website: http://www.taxconsulting.co.za/
LinkedIn: Tax Consulting South Africa
Facebook: Tax Consulting South Africa
Author: Jean du Toit, Attorney at Tax Consulting SA
With the November tax deadline looming, it is almost needless to warn taxpayers of the torrid tax season awaiting them. It is by no means a State secret that there is an increasing exigence for SARS to collect taxes and the grim picture painted by the mid-term budget is an omen of the coming assault.
As things stand, a symptom of the current tax environment is an unprecedented surge in audits, which, on the account of our clients have become more arduous, as SARS seeks to make up the shortfall by using the powers afforded to it under the Tax Administration Act more aggressively.
At the risk of leaving taxpayers utterly despondent, the storm clouds gathering in the form a Commission of Inquiry must also be pointed out. Whilst we can only speculate as to what the true motive behind the inquiry is, we can safely assume that this will intensify the already crushing pressure on SARS to collect taxes.
This latest development in the SARS chronicles is the canary in the coal mine for taxpayers, to brace for the assertive manner in which SARS will extract every morsel of tax money it possibly can in the coming months.
One can appreciate that South African taxpayers might feel that they have been dealt a rotten hand, especially since there are allegations of particular citizens of our country not paying their fair share. Although taxpayers cannot legally escape the proverbial mine in this instance, it cannot be expected of them to simply brave the storm and have SARS take the lead.
The approach
Taxpayers would do well to understand that the best way to negotiate the dreaded process of an audit, and to prevent the possible devastation of any assessments issued subsequently, is to avail themselves to the rights afforded to them by the law.
SARS has wide, but not unshackled powers and the moment SARS issues an assessment against a taxpayer, it is bound by the Rules promulgated under the Tax Administration Act. Du Toit urges that Taxpayers must be alive to the fact that the process following an assessment is strictly regulated by these Rules, which affords them multiple mechanisms to ensure that the dispute process is conducted fairly.
The Rules serve as the equalising factor in confrontations with SARS and can be an invaluable tool, if used appropriately. However, if not heeded properly, these Rules are a double-edged sword that can be a taxpayer's downfall.
Know the Law
One's acquaintance with tax law and the dispute resolution process, or lack thereof, has a direct bearing on the course of proceedings and the ultimate outcome of a tax dispute. Ignorance of the law and the Rules can result in calamity for the taxpayer, regardless of the fact that he/she had a valid claim.
Du Toit advises taxpayers to not endeavor going down the tax dispute resolution road alone, but rather call in the help of an attorney who is knowledgeable on tax law and who knows how to traverse the obstacles of tax disputes.
"Tax dispute resolution is just that, a legal process like any other. In saying that, it must be remembered that the substance of these disputes is tax law, which is well known for its fluidity and intricacies," he says, while adding that tax dispute resolution is the territory of astute tax attorneys who task themselves with understanding the nuances of tax law and know which strategy to pursue to capatilise on the remedies afforded by the Rules to ensure favourable outcomes.
Taxpayers who therefor decide to face the coming onslaught from SARS without the requisite proficiency in tax law and tax dispute resolution do so at their own peril, Du Toit warns.
MEDIA CONTACT: Idéle Prinsloo, 082 573 9219, firstname.lastname@example.com, www.atthatpoint.co.za
ABOUT Tax Consulting SA:
Tax Consulting SA offers a streamlined service in the calculation and filing of individual income tax returns, provisional income tax returns or any other more complex individual tax relate matters. Our highly qualified team of Tax practitioners are registered with SARS under controlling body of the South African Institute of Tax Practitioners (SAIT). As tax specialists, we remove the burden from clients to keep their tax affairs in good order, achieving optimal tax savings while ensuring full compliance.
For more information on Tax Consulting please visit:
Website: http://www.taxconsulting.co.za/
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Author: Natasha Wilkinson, Attorney at Tax Consulting South Africa
The modern tax advisor must maintain the balance between ensuring that clients are in full compliance with tax laws, yet remain optimally tax planned. Taxpayers only want to give government the correct taxes due, when it is due. There is a natural tension with SARS whereby it is obligated by law to collect maximum taxes, as quickly as possible.
This tension plays itself out daily where SARS wants to apply tax-charging sections as widely as possible, but tax-relief sections are mostly interpreted narrowly. Conversely, many taxpayers adopt exactly the opposite approach, by trying to optimise their after-tax position.
In a recent landmark case, the Tax Court upheld that a very special, and mostly under-utilised tax deduction allowed by section 24C of the Income Tax Act, No. 58 of 1962, may be applied to franchisee costs. What makes section 24C so unique is that you can deduct future expenses now, albeit that they are not yet incurred. This provides an incredible tax advantage to taxpayers who are operating a business, as it creates a correct matching between expenses and income.
The ruling in B v Commissioner for the South African Revenue Services (IT14240) [2017] ZATC 3, delivered on 3 November 2017, not only clarifies the correct interpretation of section 24C but also informs franchise operators on how they may declare income as financing for refurbishments. This is good news for all franchise holders in South Africa as it will no doubt assist them in planning their taxes better and stimulate their growth.
Implications for franchisees
The court stressed that there are no hard-and-fast rules that apply across all industries and to all cases when deciding if the provisions of section 24C have been met. However, as far as franchisees are concerned, it is clear that where a franchise agreement sets out an obligation to incur future expenditure, such expenditure may very well fall within the beneficial parameters of section 24C of the Act.
Franchisees are, however, encouraged to always engage the services of a qualified tax attorney to assess the validity of such deductions, especially as this is a matter of legal application and is solely dependent on the provisions of the franchise contract.
SARS contested that the deduction should not be allowed for 2 main reasons:
Firstly, the income deducted was not derived directly from the franchise contract as prescribed by law but rather from the sale of food to customers, being numerous separate and unrelated "contracts" so to speak.
Secondly, the franchise contract stated that all aspects of the refurbishment project to be carried out by the franchisee were "subject to" the prior approval of the franchisor. Since the franchisor could withhold such approval, the franchisee's obligation to incur the expenditure was moot.
In response, the franchisee argued that the franchise contract is in fact the source of their income because, without fulfilling its terms and obligations, they would be unable to operate the business. The contract did not make their obligation to upgrade their franchisees optional.
The ruling
After hearing both parties' arguments, the Tax Court held that, as per ITC 1667, there need not be one physical contract document to give rise to section 24C's benefit. Furthermore, while different parties were involved (the franchisor and the restaurant's customers), the franchisee's agreements with each were "inextricably linked" and "not legally independent and separate".
The income deducted was therefore earned under the same contract as the taxpayer's future expenditure, fulfilling the requirements of section 24C. The court also held that the upgrading of the franchisee's restaurants were not optional.
Accordingly, the court ruled in favour of the franchisee and ordered that the additional assessments raised by SARS for the 2011 to 2014 tax years, being unwarranted, must be set aside.
Section 24C permits the deduction of certain expenses in the current tax year assessment, where those expenses are not yet incurred, on the basis that these expenses will contractually be incurred in future years. Although limited in application, this tax allowance protects businesses from being taxed on earmarked funds that bloat their annual earnings. If SARS allows the deduction, the specified amount is carried over into the new year as income rather than retained earnings. A further section 24C deduction may then be claimed until there is a matching of income and expenses.
Franchisees run a business, such as a restaurant or tyre fitment service, using the proprietary business model dictated under contract by the franchise owner (franchisor). To continue operating, the franchisee must deliver the standard of service prescribed by the franchisor. This includes the contractual obligation to refurbish or upgrade their business assets at reasonable intervals (often at the behest of the franchisor), the cost of which is paid from their income.
In the above case, the franchisee (B), a restaurant owner, had claimed a provisional deduction under section 24C for such refurbishment costs against their 2011 to 2014 company tax assessments on the basis that they were so permitted by section 24C.
In South Africa, all tax practitioners must be registered with the South African Institute of Tax Practitioners (SAIT), or another recognised controlling body, as well as with SARS.
MEDIA CONTACT: Idéle Prinsloo, 082 573 9219, firstname.lastname@example.com, www.atthatpoint.co.za
ABOUT Tax Consulting SA:
Tax Consulting SA offers a streamlined service in the calculation and filing of individual income tax returns, provisional income tax returns or any other more complex individual tax relate matters. Our highly qualified team of Tax practitioners are registered with SARS under controlling body of the South African Institute of Tax Practitioners (SAIT). As tax specialists, we remove the burden from clients to keep their tax affairs in good order, achieving optimal tax savings while ensuring full compliance.
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Author: Mariana Stander, Director, Tax Consulting
In the current economic climate, the possibility of retrenchment is becoming more of a reality for many South Africans. Employers need to understand the tax implications applicable to retrenchment packages to ensure that they leave the retrenched employees in the best possible financial position.
Understanding the tax implications of retrenchment payments
To qualify for the special tax rates applicable to severance benefits due to retrenchment, an employer must have paid a lump sum to an employee as a result of their employment having been terminated or lost for the reasons listed below:
Employees over the age of 55 or who have lost their jobs due to the incapability to perform their work (such as sickness or disability) will also qualify for the severance benefits.
The second point of importance is that the first R500 000 of a severance package is not subject to tax, as a once in a lifetime benefit (meaning once this has been utilised, any subsequent lump sums will be taxable). Any amounts above the R500 000 will be taxed at special tax rates applicable to severance benefits.
Thirdly, it is very important to know that any pro-rata bonusses and leave pay paid at the time of retrenchment will not be considered to be part of the severance benefit and will be subject to normal tax rates.
Utilising the special tax rates
To qualify for the special lump sum tax table, the employer needs to submit a tax directive to SARS. SARS will calculate the applicable tax rate based on the tax directive and the employer will pay out the nett amount to the employee. The employee needs to declare the severance pay on his/her income tax return.
An important point for retrenched employees to remember is that a severance benefit cannot be conserved in the employer's retirement fund or in a preservation fund. If the employee wants to invest their retrenchment package, they can invest the after-tax amount in a retirement annuity fund.
Should the employee decide to transfer their retrenchment package to a retirement or preservation fund, it will cease to qualify as a severance benefit. Should they wish to access these funds before the age of 55, they will forfeit the tax-free benefit and will be taxed at the normal tax rates.
To ensure that retrenched employees get the best possible tax benefits on their retrenchment packages, employers are strongly advised to not only consult with Human Resource and Industrial Relations specialists when determining retrenchment packages, but to also consult with a tax specialist.
MEDIA CONTACT: Idéle Prinsloo, 082 573 9219, email@example.com, www.atthatpoint.co.za
Author: Tanya Tosen, tax and benefit specialist, Remuneration Consultants
What can be done to remunerate employees better? The simple answer is plenty. Yet many employers do not get the most out of employee package structuring. This is one of those areas where there are "too many experts", and correctly so, as this spans the professional functionality of remuneration specialists, tax advisors, auditors, financial planners and trustees.
Therefore, depending on which professional you ask, you will get different responses, for example, tax advisors will comment on that there is no tax risk, whilst they have no experience in remuneration methodology and financial planning.
Conversely, trustees will always promote better retirement planning and more risk benefits, which are indeed important, but should this be more important than putting a child through the best possible education. The correct answers only come when you deal with holistic experts that can demonstrate to you an approach of "total reward statements".
Tough times means no more holy cows
With economic times being what they are, employers cannot afford large increases. It also becomes difficult to give good increases if you are retrenching staff. The question then is, what can be done to pay employees better.
If you have ever offered an employee a job and needing to "gross-up" the package because the take-home pay is not enough, the reason is most likely not your costing of the job, but rather not having the correct package structure flexibility.
The Supreme Court of Appeal says you can Salary Sacrifice
On November 30th 2015, it was confirmed that the Supreme Court of Appeal has delivered a final judgement on remuneration structuring. The simple message is that it is absolutely legal to structure remuneration and allow a salary sacrifice. A word of caution before you proceed.
The principle has been confirmed. The Supreme Court of Appeal (SCA) made it very clear that a package structuring agreement and correct documentation, which will include policies and often a Package Structuring Tool, is compulsory. With no ambiguity, the SCA said it will simply not believe oral evidence and the actual legitimacy depends on correctly executed documents.
What is the Golden Rule
An employee should be allowed to structure their remuneration to meet personal financial requirements. Where this is not done, the employer is "paying" for benefits or allowances which employees do not want. This means hard earned employee remuneration is paid towards benefits which the employee does not value. It may make your employee benefit broker happy, but it does not mean anything for your employee. Rather give your employee the choice to utilize flexible benefits to maximize their package.
Flexible Items
The most commonly allowed items to a flexible-package are retirement funding, group life, disability, income protection, funeral cover, employee vehicle insurance, travel allowance, company vehicles, medical aid, gap cover, thirteenth cheque etc.
Why do all companies not do this?
Employers are generally not well informed of what legally can be done. In addition, the functions within the company who should promote this flexibility are usually concerned about additional administration. The administration is actually not that much more, where you are currently administering the employee benefit provider and payroll systems.
What is New?
The budget 2017/18 had plenty of bad news for employers, but there has been serious relief given for employee child bursaries'.
Photo caption: Tanya Tosen
Welcome to the Tax Consulting newsroom.
January 2020


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Khaled Lutfi awarded with the IPA Prix Voltaire 2019
- 07/05/2019
- Activities & events
Khaled Lutfi, imprisoned Egyptian bookseller and publisher, was announced last week as being the recipient of the International Publishers Association (IPA) 2019 Prix Voltaire, which supports defenders of freedom to publish.
EIBF wishes to join the IPA in its support for Khaled Lutfi and its call on President Abdel Fattah El-Sisi to grant Khaled Lutfi a presidential pardon.
EIBF firmly supports freedom of expression, as this is the backbone of the publishing and bookselling industries.
Read the full IPA press release here
More on Khaled Lutfi
On February 4th, according to reports, Khalid Lutfi, founder of Cairo's Tanmia Bookshop and Publishing, was sentenced to five years on charges of divulging military secrets and spreading rumours for having distributed an Arabic translation of the book The Angel: The Egyptian Spy who Saved Israel by Uri Bar-Joseph. The case started when Lutfi signed an agreement with Arab Scientific Publishers to publish an Egyptian edition of the book.
Tanmia Bookshop opened in 2011 and later spawned a highly respected publishing house. The publishing house ran Arabic translations of a number of acclaimed authors: in 2016 Lutfi told Ursula Lindsey of The Arabist that two of his most popular titles were by George Orwell and Stephen Hawking. Tanmia also published original works in Arabic, including a children's book version of Mahmoud Darwish's poem 'Think of Others', which won an Etisalat Prize for Arabic Children's Literature.


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Unleash the untamed passions of the underworld in these deliciously wicked tales of paranormal romance."You are about to enter a place of power, a place beyond imagining. "Alex thought communicating with the dead was the worst of her troubles. She couldn't have been more wrong! She's just been sent to 60 AD by a secret army unit to recover missing pieces of a medallion that could change the world. Alex must use her gifts to entice Druid Caradoc into helping her.Yet soon she's torn between duty and the man who's been haunting her dreams. Returning to the present is the noble thing to do, but her heart tells her to stay in this enticing new world of goddesses and warriors.TIME RAIDERS Only they can cross the boundaries of time; only they have the power to save humanity.
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