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No. 81,779
1. Although not controlling, the granting of a federal income tax exemption under I.R.C. § 501(c)(3) is to be given great weight in determining if an applicant qualifies for a property tax exemption under K.S.A. 1999 Supp. 79-201b Second and Fifth.
2. Under K.S.A. 1999 Supp. 79-201b Second and Fifth, the "lowest feasible cost" is to be interpreted as that term is used and defined in Internal Revenue Ruling 72-124.
3. In an appeal by Presbyterian Manors, Inc., from an order of the Board of Tax Appeals (BOTA), the record is examined, and it is held: The determination by BOTA that Presbyterian Manors failed to meet the lowest feasible cost requirement under K.S.A. 79-201b Second and Fifth is not supported by substantial evidence, and the order is reversed.
Appeal from Board of Tax Appeals of the State of Kansas. Opinion filed February 4, 2000. Reversed.
Kasey Alan Rogg, of Martin, Churchill, Blair, Hill, Cole & Hollander, Chartered, of Wichita, argued the cause, and Paul C. Herr, J. Michael Kennalley and W. Stanley Churchill, of the same firm, were on the briefs for appellant.
Evan H. Ice, of Stevens & Brand, L.L.P., of Lawrence, argued the cause and was on the briefs for appellee.
Jeffrey A. Chanay, of Entz & Chanay, P.A., of Topeka, was on the brief of amicus curiae Kansas Association of Homes and Services for the Aging, Inc.
The opinion of the court was delivered by
ALLEGRUCCI, J.: Presbyterian Manors, Inc., appeals from an order of the Board of Tax Appeals (BOTA) denying a property tax exemption for its adult care home and housing for the elderly facility in Lawrence, Kansas. The court transferred this case from the Court of Appeals, pursuant to K.S.A. 20-3018(c).
BOTA concluded that Presbyterian Manors did not qualify for property tax exemption under K.S.A. 79-201b because it "neither charges for its services an amount which, in the aggregate, is less than its costs, nor provides it[s] services to residents at the lowest feasible cost." On appeal, the issue is whether the facility in Lawrence operated at the "lowest feasible cost." Presbyterian Manors does not quarrel with BOTA's conclusion that it did not charge its residents an amount less than the actual operating cost.
BOTA's order includes findings of fact, which have not expressly been challenged by Presbyterian Manors. The following relevant findings are from BOTA's order:
"[Presbyterian Manors] has submitted evidence that the property at issue will be used exclusively as an adult care home and for elderly housing purposes. . . . [T]he applicant's nursing home facility is currently licensed in accordance with K.S.A. 39-923.
". . . Presbyterian Manor[s] is a not-for-profit corporation organized in Kansas.
". . . Presbyterian Manor[s] has submitted evidence that it is exempt from paying federal income tax under I.R.C. 501(c)(3) by virtue of satisfying the federal definitions of 'charitable' and 'religious.' . . . [C]ontributions to this type of non-profit organization are deductible for federal income tax purposes, and consequently for state income tax purposes . . . ."
BOTA reviewed Presbyterian Manors' audited financial statements for fiscal years 1993 through 1997 and its net operating income for 1977 through 1997. "The Board finds that the sum of Presbyterian Manor[s'] overall operations resulted in a net income of $45,870. The Board further finds that for the past three years, the applicant has experienced a net income from overall operations of $534,562." On the basis of these findings, BOTA concluded that "Presbyterian Manor[s] is not operating below its cost of operation."
BOTA's summary of Presbyterian Manors' finances shows that for the years 1995 through 1997, operations income was $138,005, $269,617, and $126,940, respectively. Investment earnings were $103,001, $108,044, and $80,124, respectively.
"13. The Board finds that while the cumulative net income from operations alone is not incredibly high, the net income from operations figures for fiscal years 1995 through 1997 are substantial. The Board also finds that when investment earnings are added in, the net income figures for 1995 through 1997 are quite large, as is the cumulative total net income. Finally, the Board finds that the applicant's Fund Balance is very large, $2,682,360 in 1995; $3,103,014 in 1996; and $3,321,544 in 1997. The applicant stated during the hearing that some of the money that has been built up will be used for imminent repairs. However, the applicant's estimates for these repairs made up less than half of the built up net income. The Board also notes that some of the Fund Balance, although not all of it[,] is made up of donor restricted monies.
"14. The Board further finds that the applicant has substantial current assets in comparison to its current liabilities.2 The applicant had a current ratio of 12.5 to 1 in 1995, 12.1 to 1 in 1996, and 9.8 to 1 in 1997. This ratio is an indicator of the applicant's solvency. The applicant's current ratio indicates that it had sufficient cash on hand or assets readily convertible to cash to meet its current obligations nine to twelve times over on June 30, 1995, 1996, and 1997. Furthermore, the applicant's total liabilities have decreased substantially over this three year period.3"
The footnotes state:
"2The applicant had current assets of $2,546,870 in 1995, $2,319,398 in 1996, and $2,413,343 in 1997. The applicant had current liabilities of $203,833 in 1995, $191,410 in 1996, and $246,065 in 1997.
"3The applicant's total liabilities were $6,828,132 in 1995, $5,941,771 in 1996, and $3,340,166 in 1997."
On the basis of these findings, BOTA concluded that Presbyterian Manors "is not providing services to its residents at the lowest feasible cost. The applicant's financial statements indicate that the applicant has more than sufficient income to make substantial improvements and sizably reduce its debt."
BOTA further remarked that "the financial evidence submitted to the Board indicates that the applicant is operating more profitably than an entity confined to operating at its lowest feasible cost."
Presbyterian Manors filed a petition for reconsideration, suggesting the legislative history of K.S.A. 79-201b Second and Fifth showed that the term "lowest feasible cost" was to be construed according to Rev. Rul. 72-124 of the Internal Revenue Code. BOTA summarily denied reconsideration for lack of new evidence. One Board member wrote a concurring opinion for the purpose of "elaborat[ing] on the 'lowest feasible cost' analysis." The concurring member prefaced her opinion as follows:
"According to the petitioner, the legislative history of K.S.A. 79-201b dictates that Revenue Ruling 72-124 is the sole basis for determining whether an applicant seeking exemption from ad valorem property tax is providing its services to residents at the lowest feasible cost. I do not agree that the analysis is so limited. While the legislative history does make reference to Revenue Ruling 72-124, the express language of the statute does not. I do not believe the Legislature intended to limit our inquiry so narrowly. However, even if Revenue Ruling 72-124 is determined to be the controlling analysis, I do not agree with the petitioner's argument that the Board's analysis is inconsistent in any way with that ruling."
During the 1999 session, the legislature amended the statute in question by adding a retroactive provision that affects this court's consideration of BOTA's decision. Here are pertinent portions of the statute showing the changes:
"The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
. . . .
"Second. All real property, and tangible personal property, actually and
regularly used exclusively for adult care home purposes by an adult care home . . .
which is operated by a corporation organized not for profit under the laws of the state
of Kansas . . . charges to residents for services of which produce an amount which in
the aggregate is less than the actual cost of operation of the home or the services of
which are provided to residents at the lowest feasible cost, taking into consideration
such items as reasonable depreciation, interest on indebtedness, acquisition costs,
interest and other expenses of financing acquisition costs, lease expenses and costs of
services provided by a parent corporation at its costs
, and
contributions to which are
deductible under the Kansas income tax act; . . . . For purposes of this paragraph and for
all taxable years commencing after December 31, 1976, an adult care home which uses its
property in a manner which is consistent with the federal internal revenue service ruling 72-124
issued pursuant to section 501(c)(3) of the federal internal revenue code, shall be deemed
to be operating at the lowest feasible cost. . . .
. . . .
"Fifth. All real property and tangible personal property, actually and regularly used exclusively for housing for elderly persons, which is operated by a corporation organized not for profit under the laws of the state of Kansas . . . in which charges to residents produce an amount which in the aggregate is less than the actual cost of operation of the housing facility or the services of which are provided to residents at the lowest feasible cost, taking into consideration such items as reasonable depreciation and interest on indebtedness and contributions to which are deductible under the Kansas income tax act; and all intangible property including moneys, notes and other evidences of debt, and the income therefrom, belonging exclusively to such corporation and used exclusively for the purpose of such housing. For purposes of this paragraph and for all taxable years commencing after December 31, 1976, an adult care home which uses its property in a manner which is consistent with the federal internal revenue service ruling 72-124 issued pursuant to section 501(c)(3) of the federal internal revenue code, shall be deemed to be operating at the lowest feasible cost." L. 1999, ch. 154, ñ 74.
BOTA's decision and its order denying reconsideration in this case were issued in 1998. Thus, the statutes had not yet been modified to make Rev. Rul. 72-124 the controlling standard. Because BOTA is a specialized agency for the purpose of deciding taxation issues, the court generally gives its decisions deference on tax questions unless BOTA's interpretation is erroneous as a matter of law. In re Tax Appeal of Boeing Co., 261 Kan. 508, 515, 930 P.2d 1366 (1997).
This case presents an unusual situation where the amended statutes that actually control the outcome were not considered by BOTA. Rather than remanding the case for further consideration by BOTA, we will review BOTA's decision to determine whether its analysis and outcome are consistent with the amended statutes. It appears from the concurring opinion on the motion for reconsideration that, to some extent, Rev. Rul. 72-124 entered into BOTA's deliberations. In addition, the standard of review on questions of law, such as statutory interpretation, requires our independent and unlimited consideration. We bear in mind that tax exemption statutes are to be strictly construed in favor of imposing the tax and against allowing the exemption for one who does not clearly qualify. In re Tax Appeal of Harbour Brothers Constr. Co., 256 Kan. 216, 223, 883 P.2d 1194 (1994).
Rev. Rul. 72-124 explains the requirements that "homes for the aged" must meet to qualify for exemption under section 501(c)(3) of the Internal Revenue Code. Rev. Rul. 72-124, 1972-1 C.B. 145 (prefatorial note). The gist of the ruling is that such an organization, otherwise qualified for charitable status under I.R.C. § 501(c)(3), will qualify for charitable status if it operates so as to satisfy the three primary needs of aged persons--housing, health care, and financial security. 1972-1 C.B. 146.
Housing may be satisfied by residential facilities designed "to meet some combination of the physical, emotional, recreational, social, religious, and similar needs of aged persons." 1972-1 C.B. 146-47. There is no dispute that Presbyterian Manors meets this requirement.
Health care may be satisfied either by providing some form of health care or by maintaining arrangements with other facilities, organizations, or health personnel for the care of residents. 1972-1 C.B. 147. There is no dispute that Presbyterian Manors meets this requirement.
Financial security is the need in question. The pertinent portion of the revenue ruling states:
"The need for financial security, i.e., the aged person's need for protection against the financial risks associated with later years of life, will generally be satisfied if two conditions exist. First, the organization must be committed to an established policy, whether written or in actual practice, of maintaining in residence any persons who become unable to pay their regular charges. This may be done by utilizing the organization's own reserves . . . .
"As to the second condition respecting the provision of financial security, the organization must operate so as to provide its services to the aged at the lowest feasible cost, taking into consideration such expenses as the payment of indebtedness, maintenance of adequate reserves sufficient to insure the life care of each resident, and reserves for physical expansion commensurate with the needs of the community and the existing resources of the organization. In case of doubt as to whether the organization is operating at the lowest feasible cost, the fact that an organization makes some part of its facilities available at rates below its customary charges for such facilities to persons of more limited means than its regular residents will constitute additional evidence that the organization is attempting to satisfy the need for financial security, provided the organization fulfills the first condition regarding the provision of financial security. The amount of any entrance life care, founder's , or monthly fee charged is not, per se, determinative of whether an organization is operating at the lowest feasible cost, but must be considered in relation to all items of expense, including indebtedness and reserves." 1972-1 C.B. 147.
The first part of the financial security test--the organization is committed to an established policy of maintaining in residence any persons who become unable to pay their regular charges--is met by Presbyterian Manors. The chief financial officer for Presbyterian Manors testified that the corporation's published policy and practice with regard to residents who become unable to pay the listed rates is to permit them to remain in the facility "with peace and dignity" for life. BOTA made no finding contrary to this testimony.
The second part of the financial security test--the organization is operating so as to provide its services at the lowest feasible cost--is the crux of this appeal. The revenue ruling directs taking into consideration expenses such as payment of indebtedness, maintenance of adequate reserves sufficient to insure the life care of each resident, and reserves for physical expansion in making a determination of the lowest feasible cost. 1972-1 C.B. 147. Rev. Rul. 72-124 does not anticipate that adult care homes will operate in the red. It allows the following ordinary uses for net earnings: "to improve the care provided, retire indebtedness, subsidize any resident unable to continue making his monthly payments, or expand the facilities of the home where the needs of the community warrant such expansion." 1972-1 C.B. 146-47. Rev. Rul. 72-124 also requires that the fees charged to residents be considered in relation to expenses, including indebtedness and reserves. 1972-1 C.B. 147.
Rev. Rul. 72-124 sets out the requirements that must be met by an adult care home and housing for the elderly facilities in order to qualify for exemption under 501(c)(3). The 1999 amendment does not equate a 501(c)(3) federal income tax exemption with a 79-201b Second or Fifth property tax exemption. In other words, the granting of the 501(c)(3) exemption is not controlling as to the granting of a property tax exemption under 79-201b Second or Fifth. However, Rev. Rul. 72-124 is no longer simply referenced by the use of "lowest feasible cost" but is expressly set out in the statute and mandates that an exemption be granted where the use of the property is consistent with the requirements of Rev. Rul. 72-124. We believe the legislature clearly intended that the granting of a federal income tax exemption under 501(c)(3) be given great weight in the consideration of an application for exemption under 79-201b Second and Fifth.
The evidence presented to BOTA by Presbyterian Manors that bears on this issue may be found in the financial records offered and the testimony of its chief financial officer. It appears that BOTA relied for its net income from operations, investment earnings, and net income figures on the pared down Annual Operational Analysis for fiscal years 1977 through 1997.
Review of the Lawrence facility's financial records reveals what appears to be significant error in one of the dollar amounts cited by BOTA in support of its conclusion. Paragraph 14 of BOTA's order concludes: "Furthermore, the applicant's total liabilities have decreased substantially over this three year period3. . . . 3The applicant's total liabilities were $6,828,132 in 1995, $5,941,771 in 1996, and $3,340,166 in 1997." In other words, BOTA believed that total liabilities were cut by more than half--by $3,487,966--from 1995 to 1997. In fact, BOTA's figure for total liabilities in 1997 is in error. The 1995 balance sheet shows the figure used by BOTA--$6,828,132--as Current YTD Total Liabilities. The 1996 and 1997 balance sheets differ from the 1995 balance sheet in format. The 1996 balance sheet does not actually show the figure used by BOTA--$5,941,771--but it can be calculated by subtracting the figure for Total Fund Balance from the figure for Total Liabilities & Fund Balance. If the same calculation is performed using the figures from the 1997 balance sheet, the total liabilities are $5,762,551. The difference between this figure and BOTA's is nearly $2.5 million. BOTA was not in error in concluding that total liabilities have decreased from 1995 through 1997, but the decrease was from $6,828,132 to $5,762.551 rather than from $6,828,132 to $3,340,166.
Evidence offered by Presbyterian Manors that does not appear in BOTA's decision is relevant to the organization's improved financial condition in recent years. The financial officer attributed rising fortunes to a combination of happenstance and sound business practices. Among the factors not directly controllable by Presbyterian Manors were the occupancy rate and the level of health services required by residents. Presbyterian Manors budgets to break even at less than full capacity so that full occupancy may generate more than break-even income. Similarly, when "higher acuity" services are provided to residents, more income is generated. Among the controllable factors were several recently initiated programs, including improved maintenance procedures, group purchasing, and self-insurance. He also testified that Presbyterian Manors had refinanced its industrial revenue bonds to get a lower interest rate.
The Presbyterian Manors officer testified that the financial gains of recent years could be affected by any number of factors. He noted that one workers compensation claim could reverse the reduced costs from self-insurance. He noted that Presbyterian Manors was in the process of becoming licensed for an assisted living unit. Additional regulations would apply to it, and more skilled nursing staff would be required. Thus, higher labor costs were anticipated. In addition, minimum wage increases could hike labor costs. The most recent wage increase was reflected for less than 1 year in the financial records reviewed by BOTA. He testified that Presbyterian Manors was using its current financial health for building reserves for workers compensation claims, maintenance, higher labor costs, and repairs. The figure for deferred maintenance costs at the time of the BOTA hearing was $620,000.
Presbyterian Manors' financial officer was of the opinion that its residents were provided housing and care at the lowest feasible cost. He testified that Presbyterian Manors worked to find and implement ways to decrease costs. He noted that the savings from Presbyterian Manors' good business practices resulted in smaller fee increases for its residents than for residents in similar facilities.
In summary, the financial officer testified that the organization's implementation of good business practices had trimmed costs in recent years, which was a principal factor in the increased income. He was of the opinion that Presbyterian Manors would have shown a loss were it not for implementation of the good business practices. He believed it also was sound practice to maintain fees at a level high enough to anticipate future needs and based on less than full occupancy.
In considering whether BOTA's analysis of the financial evidence conforms to the revenue ruling, at least two questions come to mind. One is the length of time that should be taken into consideration. There is no guidance on this question in the revenue ruling. BOTA's consideration corresponds neatly with the periods of time that supported the conclusion and excluded financial evidence from time periods that might offer less support for the decision. In a related matter, long enough periods were considered to suggest trends, but there was no systematic analysis of observed and anticipated changes in the taxpayer's financial condition. The lack of analysis was due at least in part to Presbyterian Manors' failing to provide evidence about the increased revenue and Fund Balance, and whether and precisely how that fit into the short- and long-term plans for the organization. We do not believe the legislature intended to discourage charitable organizations from operating according to sound business principles and practices, and yet that could be the result if long-term planning is discouraged by adverse tax consequences. We reject BOTA's limited analysis. As noted by Presbyterian Manors when these parties were last before the appellate courts, Douglas County contended that the court "should look at the entire 11-year life of the Manor." In re Tax Exemption Application of Presbyterian Manor, Inc., 16 Kan. App. 2d 710, 715, 830 P.2d 60 (1992) The entire historical record should be considered in determining if the use was consistent with Rev. Rul. 72-124.
We also question certain shortcomings of BOTA's analysis of financial evidence and where its analysis strays from the federal revenue ruling.
BOTA isolated net income from operations figures for fiscal years 1995 through 1997 and found them to be "substantial." It did not take into account that Presbyterian Manors experienced a net loss from operations in fiscal year 1994 of $169,914. BOTA's only comment about the 21-year total net income from operations was that it "is not incredibly high." BOTA took no notice that the 21-year total net income from operations is scarcely more than 1/10th of 1% of total operating revenues.
BOTA discounted evidence that some of Presbyterian Manors' earnings "will be used for imminent repairs" on the ground that repair estimates totalled "less than half of the built up net income." Although Presbyterian Manors' evidence of intended repairs is not a wholly satisfying explanation of uses for its net earnings, that evidence must be taken together with evidence of other intended uses for the purpose of determining whether the property is being used in a manner that is consistent with Rev. Rul. 72-124. The chief financial officer testified that any net income from operations is "reinvest[ed] into the facilities, into the people, into the service we provide to those residents." Although this testimony lacks specificity, it should not have been ignored by BOTA, as it seems to have been.
BOTA focused on the size of Presbyterian Manors' Fund Balance, which was $3,321,544 in 1997. It noted that some, but not all, of the Fund Balance was donor-restricted money, but did not indicate the breakdown or its significance. BOTA dwelled on the ratio of current assets to current liabilities--12.5 to 1 in 1995; 12.1 to 1 in 1996; and 9.8 to 1 in 1997--as proof of Presbyterian Manors' solvency. In addition, BOTA focused on the decrease in total liabilities from 1995 through 1997. As we have seen, BOTA miscalculated the total liabilities for 1997. It did not mention that (the miscalculated) total liabilities in 1997, despite the decrease from 1995, still exceeded the Fund Balance ($3,340,166 to $3,321,544). When the correct figure is used, the 1997 total liabilities far exceed the Fund Balance ($5,762,551 to $3,321,544). It is not clear that the Fund Balance and the ratio of current assets to current liabilities, on which BOTA placed heavy reliance, actually are relevant factors for consideration under the revenue ruling, which emphasizes comparison of fees charged to expenses, including indebtedness and reserves.
Counsel for Douglas County stated in response to a Board member's question that the Presbyterian Manors facilities in Douglas County previously had been exempted from property tax and that the county revisited the question because "we've seen net operating cash flow over--over six of the last seven years." In a response letter to Presbyterian Manors' letter calling the statutory modifications to the court's attention, counsel for the county characterized Presbyterian Manors' operating profits over the last several years as "enormous." The court is urged to conclude on that basis that Presbyterian Manors is not operating at its lowest feasible cost. The Annual Operational Analysis shows through 1997 that 5, rather than 6, of the last 7 years produced a net income from operations. The same is true of the last 10 years--net income from operations for 5 of 10 years and net loss from operations for 5 years. The difference between net income and net loss from operations in those 10 years was $320,164, with the lowest net income from operations of the 5 income-producing years being the most recent year, 1997. We cannot, on this basis, conclude that Presbyterian Manors was not providing its services at its lowest feasible cost. The revenue ruling requires comparing fees charged to expenses, including indebtedness and reserves. It does not appear that either the county or BOTA has analyzed Presbyterian Manors' finances in conformity with the revenue ruling.
In its order, BOTA finds Presbyterian Manors meets all the requirements for an exemption save one. The exemption was denied because Presbyterian Manors' operation of the property in question was "more profitabl[e] than an entity confined to operating at its lowest feasible cost." BOTA's analysis ignores that as a nonprofit corporation, any "profit" must be used to benefit the residents and will not go to any private individual or shareholder. It gives no weight to Presbyterian Manors' receiving a federal income tax exemption under I.R.C. § 501(c)(3). Although not controlling, it should be given great weight since the Internal Revenue Service has determined that Presbyterian Manors is using the property in question consistently with Rev. Rul. 72-124.
We find from a review of the record that it does not support BOTA's conclusion that Presbyterian Manors failed "to satisfy the lowest feasible cost requirement imposed by K.S.A. 79-201b Second and K.S.A. 79-201b Fifth." To the contrary, substantial evidence leads to the conclusion that Presbyterian Manors' use of the property in question is consistent with Rev. Rul. 72-124. For that reason, we hold that BOTA's order is not supported by substantial evidence and the order should be reversed. Presbyterian Manors has met its burden for an exemption under K.S.A. 79-201b Second and Fifth.
The order of BOTA denying Presbyterian Manors' application for exemption under K.S.A. 1999 Supp. 79-201b Second and Fifth is reversed.
ABBOTT and DAVIS, JJ., not participating.
GARY W. RULON, J., and MARLA J. LUCKERT, District Judge, assigned.


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subset: commoncrawl


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Eric Holder Answers Question About Kim Dotcom Prosecution
from the blah-blah-blah deptAttorney General Eric Holder was in New Zealand for a meeting of Attorneys General from the US, New Zealand, Canada, Australia and the UK. Radio New Zealand got to meet up with Holder and after asking him about the meeting proceeded to ask him about the Megaupload case (mp3), which the interviewer noted was of great interest to New Zealanders.
Holder, in his usual fashion, answers with generalities that don't actually answer the questions being asked. He gives his standard "intellectual property theft = bad!" speech:
Well I don't want to comment on a case that is pending. But I will say, more generally, that we are very concerned about the theft of intellectual property. It's something that we take very seriously, both in the United States, and I think our allies do as well. With regard that case, we've been cooperating with the New Zealand authorities. And I will just rely on the pleadings we have filed in court to talk about that.First of all, we've pointed this out before, but you would think that the supreme "lawyer" for the government would know the damn law. There is no "intellectual property theft." That's a made up term by copyright maximalists. There is such a thing as copyright infringement, which is what he means. He should use the actual term. Otherwise it does make him look like a pawn of Hollywood.... Which leads right into the next question. The interviewer notes that Kim Dotcom has been saying that the case is all about the DOJ "heeding the beck and call of Hollywood moguls." Holder immediately responds:
Well, that's not true. I don't want to comment on that case other than to say that it was brought on the basis of the facts and the basis of the law and it's consistent with the enforcement priorities that this administration has had.Well, yes, the enforcement priorities that have heavily been pushed for by Hollywood.
The interviewer notes the various screwups in the case, and Holder doesn't bite, saying that there's been good collaboration and they expect everything to turn out fine in the end. The next question is about how serious Holder is about pursuing extradition, and Holder makes it sound like no big deal:
We have made an extradition request. We have an existing treaty between the US and New Zealand that has been used a great many times throughout the years. And I don't see how any individual would not be subject to that treaty.Uh.... that's a bullshit answer. Because the problem with the extradition issue is not whether or not Dotcom is subject to it, but whether or not the issues in the case are subject to it. The DOJ had to bolt on some questionable conspiracy claims to make this work, since mere copyright infringement is not an extraditable offense. Holder also responded to a question about New Zealand's attempt to spy more on citizens and residents by saying he doesn't see how that violates civil liberties. When questioned on that, he throws out some random statement about cooperation to stop terrorism, and again says that spying on people doesn't need to violate civil liberties.
Filed Under: copyright, copyright infringement, eric holder, extradition, kim dotcom, new zealand
Companies: megaupload


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Two Generations
Paul and John Paul
June 25 - August 2
Artist Talk | July 13, 2-3pm
Reception | July 13, 3-5pm
The works of father and son Paul Caponigro and John Paul Caponigro are featured in the photographic exhibit "Two Generations". It will highlight the careers of the family of artists as well as changing media and practices in the fine art of photography. The juxtaposition of different media may seem startling at first. While Paul is a traditional straight shooter, John is a process artist. Yet, after careful inspection, what is more apparent are the similarities. It becomes clear that each artist's work influences the other. Both artists share a strong dedication to their craft and a deep reverence for nature.
Fine art photographer Paul Caponigro's fifty plus year career has been an illustrious one. He is currently regarded as one of America's foremost landscape photographers. Born in Boston in 1932, Paul Caponigro is renowned as one of America's most significant master photographers. Paul was captured by photography early in life and the camera quickly became a lasting vehicle for reflection and discovery in nature. When he was thirteen, he began to explore the world around him with his camera and subsequently sustained a career spanning nearly fifty years. A student of Minor White he later discovered a kindred spirit with the west coast school of photography. In 1966 he began an enduring affinity with the megalithic structures of the British Isles. Paul Caponigro has exhibited and taught throughout the United States and abroad. Recipient of two Guggenheim fellowships and three National Endowment for the Arts (NEA) grants, Caponigro's images will be found in most history of photography texts and contemporary art museums. His exquisite craft and intense mystical sensibility bring to light images of extraordinary wonder he describes as "dreams locked in silver".
Paul's son, John Paul Caponigro, is one of the most prominent artists working in digital photography. His life-long study of the arts began at an early age with his family and later included undergraduate studies at Yale University. John Paul dynamically combines his background in painting with traditional and alternative photographic processes using state-of-the-art digital technology. Respected as an authority on creativity and fine art digital printing, he is a highly sought after speaker, lecturing extensively at conferences, universities, and museums, in venues as diverse as Photoshop World, MIT and TEDx. He teaches workshops globally. John Paul's work has been published widely in numerous periodicals and books including Art News and The Ansel Adams Guide. A contributing editor for Digital Photo Pro and a columnist for the Huffington Post, he is the author of Adobe Photoshop Master Class and the DVD series R/Evolution. John Paul is a member of the Photoshop Hall of Fame, one of Canon's Explorers of Light, an Epson Stylus Pro, and an X-Rite Coloratti. His clients include Adobe, Apple, Canon, Epson, Kodak, and Sony. His art has been exhibited internationally and purchased by numerous private and public collections including Princeton University, the Estée Lauder collection, and the Smithsonian (a collection that includes items from every media he has worked in). His life's work is both a call to connection with nature and a call for conscientious creative interaction with our environment during a time of rapid change.


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Australia crackdown on Google taxes seen holding investment risks
(Reuters) - Australia faces an uphill battle to capture a greater share of tax revenue from multinationals such as Google and needs to work with its trading partners to avoid scaring away investors with an image as a high tax nation, tax lawyers and specialists say.
Australia has announced a crackdown on tax practices that big firms use, legally, to shift income to countries with low tax rates such as Ireland and the Netherlands.
Britain and Germany are also looking at ways to make sure multinational companies pay what they view as a fairer share of taxes and they are urging the G20 group of developed nations to work together to protect tax revenues.
Some tax specialists argue that Australia's proposed measures, which follow several major changes in Australian tax regulation over the past 18 months, may discourage foreign companies from investing in the country.
"What is starting to happen is that Australia is being increasingly seen as a high sovereign risk country on taxes," said Paul Stacey, tax counsel at the Institute of Chartered Accountants.
The government has drafted proposals that include rules to prevent profit shifting, as well as setting up a think-tank to review the strategies that multinationals use to reduce their tax bills.
"This review will only increase that perception," Stacey said.
Revisions of the proposals will go to parliament early next year after a consultation period.
They follow a series of tax changes including the doubling of withholding tax for non-residents, a ruling to tax a greater share of private equity firms' profits, and a 30 percent tax on mining profits that was watered down by the government after fierce opposition from the mining industry.
Similar concerns about Australia's reputation surrounded the Australian Taxation Office's chase of tax dollars from offshore private equity firms, which was sparked by U.S.-based TPG Capital Management LP's profit on the $2.4 billion public sale of retailer Myer Holdings.
Although private equity investment in Australia has slowed with the economy, it has not stalled as critics had warned.
Total investment in Australia's $30.5 billion buyout industry fell 24 percent in the year to June, according to industry lobby group the Australian Private Equity and Venture Capital Association.
"While some investors will not be happy with tax changes in Australia, what may appeal to them is the economic climate of the country," said Niv Tadmore, partner at Clayton Utz.
While the economy is expected to slow as Chinese demand for resources eases, it remains resilient after weathering the financial crisis better than any other major developed country.
In a highly unusual speech on November 22, Australia's Assistant Treasurer David Bradbury took aim at Google Inc, describing in detail the strategies it has reportedly used to minimize corporate tax payment.
"It is not my usual practice to mention companies by name," he said.
Google's tax structures, he said, included a so-called "Double Irish Dutch Sandwich", in which income was routed to Ireland, a royalty paid from the Irish unit to a Dutch subsidiary, and then repaid to a second Irish holding company controlled in Bermuda, where there is no corporate tax.
Documents filed with the Australian corporate regulator show that Google's Australian subsidiary paid A$781,471 ($815,074) in tax last year, or about 0.004 percent of revenue, on a net loss of A$3.9 million.
Google Australia's revenues come from service agreements with its U.S. parent company and units in Ireland and Singapore, rather than directly from Australian customers.
"While the day-to-day dealings of Australian firms advertising on Google might be with Google Australia, under the fine print of contracts Australian firms sign with Google, they are actually buying their advertising from an Irish subsidiary of Google," Bradbury said.
Media reports have said the revenue from Google's Australian advertising would be worth more than A$1 billion.
A spokesman for Google said in an e-mailed statement that the company complies with all Australian tax laws.
The success of governments' tax campaigns against the multinationals is seen hinging largely on whether they can work together.
"It is very important that Australia engages with its counterparts overseas on this reform," said Stacey, of the Institute of Chartered Accountants.
"Otherwise you end up with a nation-state squabble over how to divide up the pie. If Australia increases its tax revenue from a single transaction, that means some other country will get less tax out of that transaction," he said.
He said major nations would need to minimize corporate dealings with low-taxing jurisdictions, such as Ireland and Bermuda.
Another tax expert believes that governments will prevail in their battle to capture more tax revenues.
"Those companies like Google and Amazon and Apple have had a very good run for a number of years, and this run is going to stop now. They will start paying more tax," said one adviser to big firms, who declined to be named because he was not authorized to speak to the media.
(Reporting by Victoria Thieberger; Editing by Edmund Klamann)


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David Lanning, Jr. necesitaba un nuevo diseño de logotipo y lanzó un concurso de diseño en 99designs.
Un ganador ha sido elegido entre 316 diseños de 116 diseñadores freelance.
Glamour411 is in the business of making women feel and look thinner, trimmer and more shapely. Our best selling product is a Brazilian Waist Cincher that instantly reduces a womans waist by 1-3 inches by means of graduated, controlled compression.
Our goal is to give confidence and help inspire women to look their best!
Product benefits: Improves posture, reduces waist measurements, creates a feminine "hourglass" figure, alleviates back pain and gives an overall tight and fit feeling around the mid-section. This improves confidence, enhances natural curves, and inspires a healthier lifestyle!
Target audience are women that are 25-60 years old and want to look thinner and feel better about their appearance.
Many of our current customers are middle aged and competing in the job market, or looking for romance, and understand that how they look creates that ever-lasting first impression.
Our aim is to create a logo that will tell a woman that our product will help reduce her waistline instantly... No waiting, no exercising, no kidding.
The logo should convey "lightness" and confidence. Our product makes women stand up straight and be proud of their improved appearance.
Descubre cómo funciona un concurso de diseño u obtén más información sobre nuestros servicios de diseño de logo.


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After a week in which the Lakers made enough horrific history, more unforgettable ugliness could ensue.
The insult of the most lopsided loss in the franchise's existence against the Clippers last Thursday is only one element in the fact the Lakers have given up 408 points in their last three losses, also a team first.
Not only are they the first in the NBA since Golden State in 2008 to allow 130 or more points in three consecutive games, but the league record of seven straight (by Denver, 1990) is definitely within the Lakers' incapabilities.
Oklahoma City, the Lakers' opponents the next two games, including this afternoon at Staples Center, is fifth in the NBA in scoring, led by the league's best scorer in Kevin Durant. San Antonio, which the Lakers face in the two after that, are seventh.
The Lakers, ranking next to last in points allowed at 107.9, are a league-worst in giving up 112.5 points a game since Jan. 1.
Tell-it-like-it-is backup guard Jordan Farmar, despite scoring 24 points off the bench in Friday's 136-124 loss at Denver, showed his frustration in a TV interview afterward saying he "hates being on losing teams and losing atmosphere (because) it gets contagious and it gets to be OK, and that's not OK for me."
After Saturday's shoot-around, Farmar wondered if the perception will finally stop looking like reality.
"It's all about being there for each other — we talked about that in the team meeting this morning," he said. "Don't let your teammates down, whether it's setting a good screen or making an extra pass. If you do that, it'll show up in the course of the game. You do that for him, he'll do that for you."
Although the Lakers (21-42) have guaranteed themselves of a sub-.500 finish and could be pointed toward the worst regular-season record in their history, Farmer said that in the month-plus still left in the season, "it could go one of two ways. We could enjoy playing with each other, we could scrap and fight, knowing that win, lose or draw at least we gave it our best shot, or we can lay down. I don't think the guys in this locker room are made up like that. We've fought this far."
Earlier in the season, Farmar said the team used to look at the schedule and break it up into segments, trying to produce a certain win-loss record over different spans.
The recent three-loss run isn't something he can even get his head around.
"That's unbelievable," he said. "I've never been apart of anything like this, and I hate that I am now. I'm looking forward to being a catalyst for some kind of change."
Taking a stand
Ryan Kelly's 24 points (7-of-14 shooting) and 11 rebounds in 33 minutes off the bench during Friday's loss may not have left as much of an impression as the flagrant type-one foul he took upon himself when Denver's Kenneth Faried attempted a layup with 6:54 left in the game and the Nuggets up by 13.
It wasn't quite as dramatic as the hands-to-the-face, flagrant two foul that former Laker Dwight Howard once got ejected for, along with a $35,000 fine, when he knocked Faried down during a game in Denver back in December, 2012. This time, Kelly merely sidestepped Faried as he came down the lane, reached up with his right hand and pulled Faried down by grabbing his right biceps.
The referees watched the replay and decided on the two technical foul shots with no ejection. The Lakers outscored the Nuggets 22-15 after the two made free throws from that point but it wasn't enough.
Kelly, the 22-year-old, 6-foot-11 forward out of Duke who had his first NBA double-double Friday, said the recent issues with team defense is how he sees his role developing, rather than the need to be another shooter.
"We're making plays to start a possession, and when things break down, we're not making that extra effort," he said. "Teams are going to score off us by the way we play at this pace, but obviously these scoring numbers we've given up the last few games have been pretty ridiculous."
Injury update
Precautionary X-rays on Pau Gasol's left ankle showed no damage after he tweaked it during the first half of Friday's game in Denver, and then came back to play the second half to finish with a team-high 27 points in 30 minutes. He is listed as probable for today's game.


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STRANGE BUT TRUE- Geriatric tip: Always look on the bright side
B. Just remain optimistic and affirmative about coming old age, advises social psychologist Becca Levy in Science magazine.
When nearly 400 healthy adults under age 50 answered questions about whether old people are "absent- minded" or "less intelligent," Levy and colleagues found that the subjects with worse-than-average age stereotypes were themselves later more likely to have heart attacks or strokes at younger ages.
For example, 30 years after filling out the questionnaire, 25 percent of those with negative attitudes had had a cardiovascular event compared with only 13 percent of those with positive attitudes.
Apparently, people who expect bad things to eventually come their way make themselves more susceptible to stress as those later years arrive. Or as Levy put it, "Old age is not for pessimists."
Q. What recent epidemic is having broad impact on many in the U.S., possibly even to the grave? –J.D. Aller
A. The growing "obesity epidemic." One of its much-publicized results is the need for bigger seats on airlines; less well known is the increase in back injuries to paramedics who now must often lift overly heavy people, says the Charleston Daily Mail in "Standards and Their Stories," edited by Martha Lampland and Susan Leigh Star.
"There really is not an area untouched by this trend," says Scott McSparran, medical director for a New York group of coffin manufacturers, who have seen the interior width of standard-sized wooden caskets go from 22 inches to 24 inches. "We don't want to give the appearance," she explains, "of the deceased being crammed into a casket."
Also because of today's bigger bodies, some hospitals have considered switching from their drawer system to a refrigerated room where the deceased can be wheeled in on litters. Some morgues have also had to renovate their labs. If Americans keep adding on weight, eventually cemeteries will need to redesign as well, requiring bigger burial plots, fewer bodies in mausoleums, and not as many spaces in a family plot, said Ernie Heffner of Heffner Funeral Homes.
Q. IAYF: What is it? Who wants it? Who needs it? Who's got it? Who'd dearly love to have no part of it? –A. Gore
A. It stands for "Information at Your Fingertips," longtime motto of the information industry, or as the cooler geeks now call it, IAYF, says Paul McFedries in IEEE Spectrum magazine. Wondering if that restaurant you see while driving is any good? Ask you car's GPS system.
Somebody at dinner claims Dustin Hoffman was in Star Wars? Look it up on your iPhone's Internet Movie Database. The point is, IAYF went from pie-in-the-sky to data-in-your- smartphone seemingly overnight. Many of us are only now beginning to realize how much findability (Googleability) the world's data has. The age of "ambient findability" is the ability to find anyone or anything from anywhere at any time! Once info becomes so ubiquitous we cease to notice it, it becomes what one geek termed "everyware."
Expect at some point to see a privacy backlash, with people realizing that info about them is also everywhere. Now the new elite will be the "unGoogleables," who've never posted anything online using their real name– no comments, no blog posts, no newsgroup rants, no Web pages.
So, asks McFedries, want a can't-miss business idea for the future? Start a company specializing in "Google scrubbing," i.e., removing all traces of a person from Google's servers, then "Let me know when you're a going concern, and I'll look you up on my iPhone."
Send Strange questions to brothers Bill and Rich at firstname.lastname@example.com.


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GMAC Offices
GMAC RFC Offices, Toronto
Hanson + Jung Architects Inc, founded in Toronto in 2003 by Heidi Hanson and Wilson Jung, is a full service architecture and design firm. Our highly trained team of Architects, Intern Architects, Interior Designers, Architectural Technologists and support staff offer a wide array of knowledge and experience to our clients. Hanson + Jung Architects Inc. is currently licensed to practice Architecture in Ontario, New Brunswick, Nova Scotia, Saskatchewan, Manitoba and Alberta and together with our strategic partners in the remaining provinces, we offer our national clients seamless coverage across Canada.
Hanson + Jung Architects Inc. | 457 RIchmond Street W, Suite 101, Toronto, Ontario, Canada


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AUSTIN, Texas (Reuters) - As the Texas capital prepares to host the first Grand Prix in the United States in five years, some in laid-back Austin say this weekend's glamorous race clashes with the city's soul.
In this environmentally-conscious college town of 800,000, where the bumper stickers say "Keep Austin Weird" and there are no professional sports teams, there is widespread opposition to the Formula One race.
Some skeptics have come around, embracing the race and the sleek parties that come with it, while others are still shaking their heads over fears of clogged streets, noisy helicopter traffic and a negative impact on the environment, all for a ritzy event they say is simply un-Austin.
"Many opponents said that this is kind of the wrong image - frivolous emissions, carbon and other pollutants into the air just for amusement purposes - for a city that wants to be seen as the most sustainable city in the United States," said Tom Smith, director of the Texas office of Public Citizen, a nonprofit consumer advocacy group.
Officials at Circuit of the Americas, which owns the new racetrack, say they're working to minimize the environmental impact of the event and point out that F1 innovations lead to more efficient passenger cars.
Texas Comptroller Susan Combs touts the economic impact of the event, which she says will generate some $220 million for the state.
And many Austinites are thrilled about the race at the 3.4-mile (5.5 kilometre), $400 million track facility southeast of town, as well as a downtown fan festival and concerts by Aerosmith and Enrique Iglesias.
"It's just another thing that makes Austin weird," said Julie Loignon, a spokeswoman for Circuit of the Americas, adding that F1 was too shiny, too chic for Austin, more of a Dallas-type thing.
"Austin is very European, with its politics, its progressive thinking. People are going to come here, buy their boots, let their hair down, and they're going to have a lovely time."
F1 has not raced in the U.S. since 2007, when the Grand Prix was held at Indianapolis, and teams are eager to return to a country that is a key market for sponsors and car manufacturers but one that the sport has found hard to crack over the years.
A second Grand Prix was planned for New Jersey in 2013 but has been postponed until 2014.
F1 is expected to race for a decade at the 20-turn Austin track featuring a steep climb to a hairpin Combs has called "that extraordinary drive up into the heavens."
The fact that the race is in Austin is due in large part to Tavo Hellmund, an Austin-born former race car driver who has a close relationship with F1 boss Bernie Ecclestone.
After working to bring the race to his hometown, Hellmund eventually parted ways with Circuit of the Americas, and there were such serious struggles among race organizers that in late 2011, construction on the track was halted prompting speculation the race may not happen.
"For a lot of us longtime Austinites, Formula One is hard to swallow," City Council Member Chris Riley wrote in the Austin American-Statesman last year. "We're not that big on fast cars; we're more into hybrids, electric vehicles, bikes and public transit."
Since then, Riley has warmed to the idea, mostly because the city and Circuit of the Americas signed an environmental agreement that calls for purchasing carbon offsets, limiting traffic, providing access for cyclists, planting trees, recycling and composting, and allowing electric vehicle research at the track.
The City Council's support of the project was needed to qualify the event for $25 million in state subsidies that race officials can seek after it happens.
"If this were just another race car venue, well then, that would detract from our character," Riley, who plans to bike to the race, told Reuters recently.
"On the other hand, if this site becomes known as being the most sustainable racetrack in the world and that's here in Austin, Texas, that's a lot closer to the character of the city that we love."
Edgar Farrera was brought on at Circuit of the Americas in January as what he believes is the first circuit sustainability director in the history of Grand Prix.
"We're not trying to tell people, 'If you want to do something to save the planet, go drive your car very fast,'" Farrera told Reuters.
Rather, he said, he's constantly thinking about how to minimize the impact of crowds, whose traffic and waste will have a bigger environmental impact than the two dozen F1 cars, each of which races on a single tank of gas.
And he delicately pointed out that it doesn't much matter to the environment whether crowds arrive for a sporting event or a music festival.
Austin, which calls itself the Live Music Capital of the World, proudly hosts the Austin City Limits Music Festival and the South by Southwest music, film and interactive conferences.
Smith of Public Citizen said the track's environmental initiatives don't go far enough.
"This is a heavily greenwashed race," Smith said. He added: "As you can tell, I'm not real happy."
State Senator Kirk Watson, a Democrat who is a former Austin mayor, said F1 is just another way the city brings different people together.
"In the old days, it might have been rednecks sitting next to hippies," Watson told Reuters at an opening ceremony for the track.
"In this day and age, though, it's people from all over the world coming to enjoy the spirit of the town."
Editing by Julian Linden


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Product Information
Add a touch of sophistication to your TV viewing with the discreet yet elegant Origin II S3 TV Stand. Suitable for TVs up to 32 Inch, the Origin II S3 TV Stand boasts a range of adaptable features to help you get the most from your AV equipment. The two height-adjustable shelves are engineered from 5mm thick safety glass with polished rounded edges that can accommodate up to 10Kg per shelf. You can even adjust the height of the screen to a more comfortable viewing height. The cleverly designed base unit allows the Origin II S3 TV Stand to be positioned easily into corners or flush against a wall.
The Origin II S3 TV Stand range are all equipped with a unique "no more wires" intelligent cable management system. Hidden within the steel column of the Origin II S3 TV Stand is a four way extension cable with cable ties that allow you to easily organise all the clutter of cables and wires, leaving only a mains lead connecting to the wall.
ORI II S3 OAK Features
- Suitable for TVs up to 32 Inch
- Simple assembly
- Hides cables and wires
- Adjustable TV and shelf height
- Safety glass with rounded edges
- 4 way Extension Cable Supplied
- Cable Management
- Fits easily into corners or against walls
- Extremely strong
- Beautifully finished
- 1 Year Warranty
- Stand: H: 874mm x W: 500mm x D: 584mm
- Box: H: 172mm x W: 932mm x D: 585mm
- Fixing Hole Centre Width: 100mm to 420mm
- Useable Shelf Space: W: 400mm x D: 374mm
- Shelf Safety Glass Thickness: 5mm
- Max Shelf Loading: 10Kg per Shelf
- Max TV Weight: 50Kg
- Overall Weight: 24Kg


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Journey Of The Deep Sea II LP
Clone Classic Cuts
Continuing this re-issue series for this hugely influential group DREXCIYA, CLONE CLASSIC CUTS drops this 2nd collection that includes both big tunes like "BANG-BANG" & "ANTI VAPOUR WAVES" along with lesser known cuts. Always raw, creative, and original. 14 tracks total plus mp3 download.
Purchase Journey Of The Deep Sea II here:
More Games 12"
Livity Sound
Release of minimal, skeletal techno from PEVERELIST's LIVITY SOUND label.
Purchase More Games here:
Paul Woolford
The Lab 04 Sampler 12"
This British producer/DJ takes on the 4th installment of "THE LAB" series. Here on this sampler features 4 cuts by some amazing artists. This begins with a CHEZ DAMIER track & is followed by a mix of "RETURN OF THE SPEAKER PEOPLE". Hot SKUDGE remix on the flip with a DANIEL WANG cut. Clear vinyl.


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Development Resources/Initial Contribution
Before you can make an initial contribution, your project needs to be provisioned. As part of that process, your project will be given a code repository, access to the downloads server, etc. You and your other developers will also be given committer access; only committers can write code into your code repository. But before you start writing to the repository, your first contribution ("initial contribution") must be scrutinized by the Eclipse IP Team.
Before you begin, make sure that you are familiar with your top-level project's charter, and that the contribution aligns with the scope of that charter and the scope defined by your project. You should discuss the nature of the contribution with your project, parent project leadership (if any), and PMC. Your PMC will be required to authorize your contribution; socialization of the contribution will make the process run more smoothly.
Please make should that you are familiar with the Eclipse Due Diligence Process. If you have any questions, please ask your PMC or project mentors.
To make your initial contribution:
- Wait until you receive notice from the Webmaster that your project has been provisioned;
- Ensure that the namespace in your contribution aligns with Eclipse naming conventions (i.e. org.eclipse.<project-name>.*)
- All bundles and package names must conform to the established conventions, and
- Be sure to rename extension-point ids and bundle Ids embedded in your code;
- Ensure that Eclipse copyright and license notice(s) in the required form have been applied to source content (including configuration files when possible);
- Make sure that you have the required notices:
- about.html, license files etc.;
- Pack up the source code and attach it to a Bugzilla record as "Initial Contribution" under your new project's Bugzilla component;
- Then use the Foundation Portal to open a "Contribution Questionnaire" (CQ) referencing this Bug; and
- When you receive the email requesting you to do so, attach the same file to the CQ itself (the attachment must be made on both the Bugzilla bug and the IPZilla CQ).
Note that no nested jar files or zip files should be included in CQ attachment. Project-licensed content and third-party-licensed content are not reviewed together. Separate CQs are required. Please familiarize yourself with the Eclipse Policy and Procedures for Third Party Dependencies. Again, if you are uncertain, please ask your PMC or project mentors for assistance.
More information is available in The New Committer Handbook.


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Vatican City, Sep 21, 2012 / 04:38 pm (CNA/EWTN News).- Against the backdrop of an effort to recognize "gay marriage" in France, Pope Benedict XVI told a group of French bishops that the truth about marriage and the family is vital to society and must be promoted in bold and creative ways.
He said marriage and the family "must be promoted and defended from every possible misrepresentation of their true nature, since whatever is injurious to them is in fact injurious to human coexistence as such."
The family is the "foundation of social life" but it is "threatened in many places by a faulty conception of human nature," the Pope said Sept. 21. The defense of the family and of human life promotes "values that allow the full development of the human person created in the image and likeness of God." It is "not at all backward-looking but prophetic."
His remarks came in his meeting with the first group of French bishops to make an ad limina visit in five years. Cardinal Jean-Pierre Ricard of Bordeaux et Bazes, the president of the French bishops' conference, led the group from western France.
The French Prime Minister Jean-Marc Ayrault said his government will introduce a bill this coming October to recognize same-sex "marriages" and to allow same-sex couples to adopt children. His Socialist Party's control of parliament means the bill's passage is more likely.
President François Hollande promised to push the issue during his campaign. Many French religious authorities oppose redefining marriage, as does former President Nicolas Sarkozy.
Pope Benedict's other remarks praised France's "long spiritual and missionary tradition."
He encouraged each bishop to be a "good shepherd" toward the Catholic faithful and his priests. He noted the scarcity of "workers for the gospel" and urged good formation for seminarians and prayers for vocations.
Responses to any pastoral problems, he said, should not focus only on organizational matters that can become "self-referential." Rather, evangelization must begin with "an encounter with the Lord in a dialogue established in prayer."
He stressed the need to meet the expectations of younger generations who need "proper catechesis so that they might find their place within the community of believers."
Pope Benedict also referenced St. Joan of Arc – one of France's patrons – describing her as "a model of secular sanctity in the service of the common good." He said that the link "between mystical experience and political mission" is "one of the most original features of her holiness."


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NexusWeb necesitaba un nuevo diseño de otro y lanzó un concurso de diseño en 99designs.
Un ganador ha sido elegido entre 20 diseños de 3 diseñadores freelance.
Wildwood Saloon
We have a basic design layout mocked up but it's missing a country flair. We aren't looking for your parents or grandparents country feel, we're looking for "New Country"
Looking to add in some elements to the current design to give it a bit more of a new country vibe with POP. Perhaps a better background, some rope/barb wire/etc -- or a whole new vision -- whatever you think is going to work! Put your own twist on it!
If you have any questions, please ask away and I will clarify where needed.
This is a country restaurant/saloon -- So, country music, line dancing, cowboys etc. BUT we don't want your typical "dusty" or "old" country feel to the design as you can see from the current mockup.
Target audience is more 18-40 country as opposed to 40+ crowd (though we'd like to have them too).
I want "New Country" or "Country 2.0" essentially. Something that is more along the lines of a fresher take as a lot of country these days is more along Country/Rock or Country/Pop and appeals to a younger demographic.
New Country should appeal to college age group/your hip aunt/uncle -- should NOT look like it was designed for Mom/Dad or Grandma/Grandpa
This design will be used for our website, as such, it must not contain any items you do not own the rights to use, and rights must be fully transferable.
Obviously, we'd prefer to be unique, so please...try to use unique elements to this project and not the same recycled designs from the last 10 contests you've entered. Be imaginative! We want you to think outside the norm and create a sleek cool design to represent "new country" we can all enjoy.
We'll need your "new country" design in a minimum of a layered PSD file. However, we'd prefer if the design was already at least sliced as well, if not coded out in template form already.
You may download the rough PSD mockup here:
View the "OLD Country" style we'd like to MOVE AWAY from here:
And see the current "NEW Country" mockup online at:


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Andrew Moist necesitaba un nuevo diseño de logotipo y lanzó un concurso de diseño en 99designs.
Un ganador ha sido elegido entre 75 diseños de 19 diseñadores freelance.
We are a group of 5 guys that are on a mission to build a state of the art data monitoring system. We've been working with old systems for years that just don't cut the mustard. We design systems with intelligence, ease of use and performance. In the current economic climate we understand how important it is for organisations to react quickly in times of change. We build software that can react and alert the right people at the right time.
We are all based in or around London, England.
Large banks and financial institutions to small trading houses and data vendors.
We need a logo for Savannah, our first software application that will become a suite of financial products for our company, Big Lion.
Savannah is a web-based application that monitors multiple data streams coming from stock markets. It monitors feeds of data in real time and alerts people if anything out of the ordinary happens.
The application makes use of a table to show the current status of feeds using the traffic light colours; red, amber and green. Line graphs are used to show stats on historic data.
Some of the major players in our industry include:
1. Keep it simple, we don't want any complicated graphics or too much detail.
2. Try and incorporate something that relates to the product. We prefer to avoid obvious stuff that relates to the actual meaning of savannah, eg. grasslands.
3. Symbology in the logo should relate to data monitoring and alerting, but not necessarily in an obvious way.
4. Use a white background.
5. No curvy or fun fonts. We want a serious logo.
We hope the winning designer will be available for more work in future, most probably on our website.
We welcome any questions and will respond promptly if you send a message on this page:
Descubre cómo funciona un concurso de diseño u obtén más información sobre nuestros servicios de diseño de logo.


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I took on the Young House Love + Bower Power Pinterest Challenge and I'm excited to share my results!
So the room is no where near done (you can read about the progress here), but you might remember that it started as this:
Some major demo, a little bold paint and a few other fun additions later, and we're left with this:
But back to the challenge… I wanted to make a chandelier for the guestroom 'nook' (aka the far end of the office with the Spanish rounded ceilings) and I decided to try my hand at a capiz shell pendant. I saved this beautiful Serena capiz chandelier by Oly in my 'favorites' folder a long long time ago, it's so stunning!
Actually, I had no idea who it was by or how crazy pricey it was (north of $1,500) until I began pinning similar styles on Pinterest.
So after much deliberation for how a not-so-fancy version could be DIYed, I set out to hunt down my main materials.
First, I needed capiz shells to line my new pendant with. I searched eBay, Amazon, online vendors… you name it. And then I remembered a shell shop near the beach in San Diego that was sure to have exactly what I was looking for. Best part? The shop is always 50% off. It's funny, locals are on to the game, but when I stopped by earlier this week to peruse capiz shells, I overheard one of the owners tell a tourist wondering when the sale was going to end 'Oh, you know… we never know. Maybe a few weeks?' I wanted to whisper into the girl's ear 'Don't worry, if you come back next year it will still be on'.
Nevertheless I found my best option. This chandelier was $39 and at 50% off it beat my online finds. If you're looking for something similer though, this online chandelier or several of these capiz strands could definitely be used.
Mine on the left kind of looks like a super cheap version of the Laura Ashley chandelier on the right.
Now that I had my shells I set out to make the pendant frame. My initial thought was to hunt down a drum lampshade at a thrift shop, but I searched and searched… and then I thought that maybe I could build the frame from two tapered lampshades with the same sized bases (I was looking for about 18″). That turned out to be quite pricey because only the big box stores had them in stock. Finally, I ended up at Lowe's searching for wire that I could shape into a circle and solder together. I realized I was taking on a huge project when I sat there deliberating where the clamps might be put and how I could weld two perfectly straight ends into one long circle.
I decided to give HomeGoods one last shot late in the evening last night. I was hoping to find a drum lampshade period – no tapering, no fancy schmancys. Just one that I could take home, take apart and begin my project. Wow did HomeGoods come through in a big way! Not only did I find my lampshade (the Perfect shade!) but it was coming apart at the end and I was able to get it and the base lamp for $15. Sweet.
The last piece of the pie was a basic pendant light from Lowe's for $20. I found a similar one at Home Depot but it was $39, so that one will be going back.
Now it was time to get crafty!
Capiz Shell Pendant Light
Materials: pendant lampshade, 200 capiz shells with at least one hole drilled into each – preferably pre-strung (this number will depend on the size of your shade and the length that you'd like it to hang), white thread & needle, craft glue (any glue that will dry clear), pendant kit, paint (in the same color/finish as your pendant kit) & paint brush, spray paint (in the same color/finish as your pendant kit), light bulb, x-acto knife, Goo Gone (plus rag and gloves)
{1.} I began by disassembling the lampshade so that I had just the top and bottom frames. My x-acto knife really came in handy for this one – I started with scissors but quickly realized that a thin blade would be much better at pealing the outside right off. If you're left with a gooey mess, try wiping down the frame Goo Gone and a rag, just be sure to use gloves.
{2.} I spray painted the metal top and bottom frames a dark brown to match my bronze pendant kit.
{3.} While the paint was drying I began to take the shell chandelier apart. I kept strands of five shells strung together and restrung (with white thread and a needle) any loose or shorter strands so that I had nearly 40 strands of five shells.
{4.} Then I slowly began attaching the strands of five to the top frame of the disassembled lampshade.
{5.} When all 40 strands had been tied to the top frame, I measured the length of the shells and tied the bottom frame directly to the top frame at the same distance with thread (fishing line would work great for this step as well). I wanted a 'top' and 'bottom' to the pendant so that it really did resemble a lampshade, but you could always forgo the bottom and just let the pretty shells sway.
At this point I found it helpful to hang the lampshade from a floor lamp (removing the previous shade) so that I could work with it while it was hanging.
{6.} Now it was touch-up time. First was gluing stray shells together so that the shade had a flat look to it (totally optional), previous to gluing the shells sort of 'spun' on their own.
{7.} Now that the pendant was upright and hanging, the next touch-up step was to restring and retie several of the shells that had come apart or out of order. I even tied several strands directly to the bottom frame so that some stayed taught.
{8.} Finally, I used brown paint and a brush to cover up the points where the thread wrapped around the now brown lampshade frame.
{9.} Depending on the lampshade that you chose, you may be able to attach it directly to your pendant light kit and wire 'er up! We had to make the washer in the top frame of the lampshade slightly larger to fit our pendant kit.
{10.} I posted an ad on Craigslist for a licensed electrician (a good tip is to ask them to bring a copy of their license with them right in the ad to weed out anyone that could do damage and not be accountable) to hook the pendant to our existing light switch for $25. An electrician from our neighborhood responded and rewired the new light the next morning! When that was taken care of Kevin simply attached the new wires to the existing box. You can tell from this shot that we took out two of the three arms of the pendant kit so that it wasn't quite as long.
Here's a shot at night to see how the shells make the pendant sort of 'glow', I love that. For this photo Bodie decided he was definitely not moving.
And there you have it! I'm linking over at Katie's, Ana's, Erin's, and Sherry & John's blogs… come check out all of the great ideas.
For more Office Makeover posts, check out: organizing the bookshelves, wall collage part 1, part 2, fabric bulletin board inspiration, (new) inspiration board, new lamps, wallpapering open shelves, finding the perfect credenza, new trim, dining table-to-desk, a new desk & bookshelves, installing remnant carpeting, grasscloth wallpaper, painting the office nook, finding carpet for the office, chocolate brown wall ideas, plastering progress, inspiration for a diy desk, back in action!, desking hunting for under $300, bookcases under $300,inspirational rooms, room layout options, demo part 1 & demo part 2.


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Disney Books for Kids>
Charles Schulz created some of the most popular characters of all time. This website includes links to a few of his greatest books, movies, and toys!
Here are some of the products available. This is not yet a complete list, but I'm adding products to the list daily. If you wish to purchase any of these books, click on either the title or the picture to be directed to
. As a warning, I have put up pictures of the book covers to give you somewhat an idea of the style of each book (I know, I know. "Don't judge a book by its cover") so the pages may load slowly, depending on the speed of your internet connection.
Go to list of products


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BOSTON (AP) — David Ortiz hit a pair of two-run homers, including his 400th in a Red Sox uniform, and drove in a career high-tying six runs to power Boston past the Houston Astros 10-7.
Big Papi joined Hall of Famers Ted Williams and Carl Yastrzemski as the only players to hit 400 homers while playing with the Red Sox.
Williams hit 521 homers and Yaz had 452. Both spent their entire careers with the Red Sox.
Alex Wilson (1-0) earned the victory with 2 1-3 hitless innings of relief.
The Red Sox trailed 6-3 before scoring four in the sixth. Jackie Bradley Jr. had a sacrifice fly off Josh Fields (2-6) to push Boston ahead.
LOS ANGELES (AP) — Yovani Gallardo pitched eight innings, Ryan Braun and Carlos Gomez homered, and Milwaukee ended Clayton Kershaw's streak of 11 straight victories.
Gallardo (8-6) allowed a run and six hits. The right-hander has won back-to-back starts for the first time since his first two outings of the season.
Francisco Rodriguez got three outs for his major league-leading 38th save, despite giving up a leadoff homer to Matt Kemp.
Kershaw (14-3) pitched his 17th complete game in 202 career starts. He allowed five hits and struck out 11.
ATLANTA (AP) — Chris Johnson drove in two runs with three hits, Julio Teheran threw six strong innings and the Atlanta Braves edged the suddenly struggling Oakland Athletics 4-3 on Saturday night.
The A's, who began the day with the best record in the majors, matched their worst skid of the season by losing four in a row. They've dropped six of seven overall.
Teheran (11-9) gave up two runs on four hits and three walks.
Sonny Gray (12-7) allowed four runs in 5 1-3 innings in his fourth straight defeat.
DETROIT (AP) — David Price pitched eight innings of one-run ball, and the Tigers snapped Seattle's five-game winning streak with a victory over Felix Hernandez.
Price (12-8) allowed three hits, struck out seven and walked three in his first game at Comerica Park since he was acquired in a trade with Tampa Bay last month. Joe Nathan worked the ninth for his 25th save, yielding Endy Chavez's RBI single.
Hernandez was hit on the leg by Ian Kinsler's hard ground ball for the final out of the fourth. He pitched the next inning before departing after 92 pitches, allowing two runs and seven hits.
Hernandez (13-4) lost his record streak of 16 straight starts of at least seven innings and no more than two runs.
ST. PETERSBURG, Fla. (AP) — Derek Jeter hit a tiebreaking single in the ninth inning and the Yankees ended a five-game skid with a victory over the Rays.
Brett Gardner opened the ninth with an infield single off Jake McGee (3-1) and advanced to second on a throwing error by second baseman Logan Forsythe. After failing to lay down a sacrifice bunt, Jeter put New York ahead with a single to right-center on a 2-2 pitch.
Dellin Betances (5-0) worked a perfect eighth before David Robertson got three outs for his 32nd save.
ARLINGTON, Texas (AP) — Albert Pujols and Howie Kendrick homered to power the Angels to the victory.
The Angels (72-49) are alone in first place in the AL West for the first time since 2011, but they are only two percentage points ahead of Oakland, which lost at Atlanta.
Los Angeles has won nine in a row over Texas, tying the series record set in 1985 and matched a year later.
Matt Shoemaker (11-4) pitched into the sixth inning for the win and Huston Street worked a scoreless ninth for the save.
Colby Lewis (8-10) allowed five runs and 10 hits in six innings for Texas.
WASHINGTON (AP) — Wilson Ramos drove in the winning run with a ground-rule double in the bottom of the ninth inning after Adam LaRoche tied it with a two-run homer it in the eighth, and Washington came back to beat the Pirates.
The NL East-leading Nationals won their fifth game in a row. The Pirates dropped their fourth straight and have fallen to third place in the NL Central.
Ramos' hit off Justin Wilson (3-3) sailed over right fielder Gregory Polanco's head and bounced into the home bullpen.
Matt Thornton (1-0) earned the win with a 1-2-3 ninth, getting a pair of strikeouts on 96 mph fastballs.
ST. LOUIS (AP) — Jedd Gyorko hit his third career grand slam and drove in five runs, sparking San Diego to the rain-delayed victory.
Gyorko's eighth homer came on an 0-1 pitch from Kevin Siegrist (1-3) with one out in the seventh. The Padres had loaded the bases on two singles and a walk before Gyorko's drive to left.
Rain then halted play later in the inning. The game was delayed 1 hour, 46 minutes and only a handful of the crowd of 44,079 stayed to watch the finish.
The Cardinals, who had won three in a row, dropped to three games back of Milwaukee for the NL Central lead.
Alex Torres (2-1) earned the win when he got the last out in the sixth in relief of rookie starter Jesse Hahn. San Diego won for the sixth time in its last eight games.
CHICAGO (AP) — Melky Cabrera's two-run double in the seventh inning lifted the Blue Jays to a victory over the White Sox.
The Blue Jays, who snapped a four-game losing streak, scored three runs in the seventh to retake the lead after the White Sox tied it with three runs in the sixth.
Avisail Garcia went 2 for 4 with a double for the White Sox in his first game since April 9 after recovering from shoulder surgery.
Brett Cecil (1-3) got two outs — both by strikeout — to earn the win.
Matt Lindstrom (2-2) allowed four straight hits before recording an out in his second game since coming off the disabled list because of an ankle injury.
MINNEAPOLIS (AP) — Phil Hughes threw seven sharp innings, Kurt Suzuki hit his third homer of the season and the Twins beat first-place Kansas City.
Hughes (13-8) allowed one run, seven hits and struck out six to outlast hard-throwing rookie Yordano Ventura (9-9), who threw six innings of one-hit ball before the Twins broke through in the seventh.
Hughes has won three in a row after losing three straight starts. He also has allowed only three runs this month. Casey Fien pitched to two batters in the eighth and Glen Perkins pitched the ninth for this 31st save in 34 chances.
Suzuki's solo homer in the eighth off Aaron Crow was his first since May 20, a span of 217 at-bats.
CLEVELAND (AP) — Carlos Carrasco shut out AL East-leading Baltimore on three hits over seven innings, lifting the Indians over the Orioles.
Carlos Santana hit a three-run homer in the first off Ubaldo Jimenez (4-9) and Michael Brantley added a two-run shot in the fifth as the hot-and-cold Indians won for the fifth time in six games.
Carrasco (5-4) got two inning-ending double plays to avoid early trouble and then retired 15 straight after giving up a leadoff double in the third.
The Orioles have lost consecutive games for the first time since June 28-29.
NEW YORK (AP) — Wilmer Flores provided a spark with his bat and glove, leading Jonathon Niese and the Mets to a victory over the Cubs.
Juan Lagares drove in two runs and reliever Vic Black escaped a major jam unscathed to keep New York in control after Niese (7-8) exited. Star third baseman David Wright also was removed in the seventh, one inning after he was hit in the upper back by an 88 mph fastball from Dan Straily.
Called up from Triple-A Iowa to make a spot start, Dan Straily (0-1) was charged with seven runs — five earned — and four hits over 5 1-3 innings in his Cubs debut.
The 23-year-old Flores followed Lagares' RBI double with a two-run single in the second.
MIAMI (AP) — Henderson Alvarez made a successful return to the mound after missing two starts, pitching seven strong innings and leading the Marlins over the Diamondbacks.
Alvarez (9-5) allowed one run and five hits. He struck out six after missing time with right shoulder inflammation. He lowered his home ERA to a National League-best 1.46 among qualifiers.
The Diamondbacks made five errors, their most since recording six on July 3, 2010, against the Dodgers.
Wade Miley (7-9) struck out nine in seven innings for Arizona. He allowed two runs — one earned — and four hits.
SAN FRANCISCO (AP) — Gregor Blanco hit a tiebreaking RBI single in the eighth inning, helping the Giants rally for a victory over the Phillies.
Michael Morse had two doubles and a triple as San Francisco won for the second time in three games following a five-game skid. Blanco went 2 for 2 with two RBIs.
Ryan Howard had three hits and three RBIs for the Phillies, who have lost six of eight. Ben Revere went 4 for 5.
Jeremy Affledt (3-1) pitched 1 1-3 innings for the win. Antonio Bastardo (5-7) took the loss. Sergio Romo got the final two outs for his 23rd save.
Copyright 2014 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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SafeHands® proprietary alcohol-free products are non-irritating to the skin, non-toxic, non-skin drying, and non-flammable. SafeHands kills 99.99% of germs, yet is gentle to the skin with a pleasant fragrance. The germ-killing activity actually increases the more frequently the product is used throughout the day. This compares favorably with alcohol products, which are drying and cause cracks and fissures in the skin resulting in bacteria traps. Therefore hands sanitized frequently with alcohol products are actually more contaminated with each use.
The SafeHands alcohol-free product kills 99.99% of disease-causing germs and fungi in 15 seconds, including SARS, free-living bacteria such as TB, E-coli, and Salmonella, as well as antibiotic-resistant VRE, RSA and viruses, including HIV and Hepatitis A & B.


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#HappyBirthday to Canadian astronaut Chris Hadfield who continues to show us a universe beyond the stars by encouraging everyone to "focus on the journey, not on arriving at a certain destination." #ThursdayThoughts
This Mastodon instance is dedicated to mirroring the social media accounts of interesting/useful people and organizations from elsewhere on the Internet. At least until such time as they create their own accounts on the Mastodon network.
If you control an account that is being mirrored here and would like to make changes to how that's done (or not done), please contact Dave Wood via @email@example.com.
Like this idea? Help support the costs and development at Patreon.
Currently in Beta status. Please let me know if you see bugs or issues.
1Password [NEW]
1Password Status [NEW]
Android [NEW]
AppStore [NEW]
App Store Games [NEW]
Canada [NEW]
CGP Grey [NEW]
Chris Hadfield [NEW]
CommitStrip [NEW]
#dearMoon [NEW]
DuckDuckGo [NEW]
GitHub [NEW]
GitHub API [NEW]
GitHub Status [NEW]
Have I Been Pwned [NEW]
Keybase [NEW]
Let's Encrypt [NEW]
Linode [NEW]
Merge Conflict [NEW]
NGINX, Inc. [NEW]
nginx web server [NEW]
php.net [NEW]
Orbital ATK [NEW]
Overcast [NEW]
Realm [NEW]
Relay FM [NEW]
Ryan Reynolds* [NEW]
Edward Snowden* [NEW]
Tesla [NEW]
Tim Cook [NEW]
Visual Studio [NEW]
Visual Studio App Center [NEW]
* Posts flagged as sensitive


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Workshop Goals and Scope | Draft Agenda | Expected Audience | Rules for participation | Position Papers | Workshop Organisation | Hotel Details | Committee | Further Reading
Program Committee: Dave Raggett (W3C/HP), Alastair Angwin (WAP Forum/IBM), Jim Larson (Intel), Daniel Dardailler (W3C), Andrew Scott (Telstra), Johan Hjelm (W3C/Ericsson), Hidetaka Ohto (W3C/Panasonic)
Organized under the auspices of the W3C and
WAP Forum Coordination Group (WWCG)
The Web is undergoing dramatic change with the promise of faster mobile communications and richer means of interaction. This workshop will examine the trends and bring together people involved in the disparate areas relevant to the convergence of the Mobile Web and Interactive Voice Response systems.
The workshop will seek to discuss questions such as:
We expect several groups will be interested in the workshop:
Registration has closed!
We have prepared a draft agenda, which attempts to balance the time we have available across presentations, break-outs and plenary sessions. We hope to generate ideas on how existing or new standards committees/working groups can solve the major issues identified by the workshop, and to suggest future actions.
Here is a list of position papers and statements that we have received as of 17th August 2000.
All attendees should review the position papers PRIOR to the workshop. A "10 minute summary" consists of a five minute presentation followed by 5 minutes of clarifying Q&A.
Position papers are a springboard for discussion at the workshop and we expect that the dialog should go well beyond what is in the position papers. You should submit one to the Program Committee prior to registering.
A position paper is usually short, around 1 to 4 pages (there is a maximum of five pages, or 27000 characters) and summarizes:
Position papers will be published on the public Web pages of the workshop, so position papers and slides of presentations must be available for public dissemination. Submitting a position paper comprises a default recognition of these terms for publication.
All participants will be asked to briefly introduce their interest statement orally during the workshop.
The Programme Committee will ask the authors of particularly salient position papers to explicitly present their position at the workshop to foster discussion. In this case, the authors are also required to make the slides of the presentation available on the workshop Web site.
It is required that every member or organization represented at the workshop submit a position paper. Position papers should be submitted via email to the Workshop Program Committee prior to registering. Allowed formats are HTML and ASCII. Papers in other formats will be returned, with a request for correct formatting. Good examples of position papers can be seen in the QL'98 workshop.
The workshop will last for two days. The first day will consist of presentations setting out the technology and business directions. The second day will focus on what steps are needed to take the ideas further in the W3C and the WAP Forum.
The meeting will take place in Island Shangri-La, Hong Kong. If this is full, you may find rooms at the nearby JW Marriott.
Island Shangri-La Hong Kong
Pacific Place, Supreme Court Road
Central, Hong Kong
852 2877 3838 Direct Hotel Number
852 2820 8517 Reservation Number (ask for Nouvelle Ho)
852 2918 4820 Fax Reservation Number
JW Marriott Hotel Hong Kong
Pacific Place, 88 Queensway
Central, Hong Kong
(852) 2841 8366 Direct Hotel Number
(852) 2845 0707 Direct Fax Number
Dave Raggett is a W3C Fellow on assignment from Hewlett Packard. He is the W3C activity lead for work on HTML, XForms, Voice Browsers and Math. Dave has been closely involved in Web standards since 1992, and is an author of several books on HTML as well as maintaining W3C's open source tool for repairing HTML (HTML Tidy).
Alastair Angwin chairs the WAP Forum's Application Environment committee, working on assignment from IBM.
Daniel Dardailler joined the W3C team in July 1996 and is the Technical Manager of W3C's Web Accessibility Initiative. He is also the site manager of the W3C INRIA-Sophia Antipolis team and site.
Jim Larson chairs the W3C Voice Browser working group which is developing markup languages for speech dialog, grammar, text to speech, natural language semantics, multimodal dialogs, and reusable dialog modules. Jim also manages Advanced Huan I/O at Intel Architecture Labs, and teaches courses in building speech applications at Oregon Graduate Institute and Portland State University.
Andrew Scott leads the WML Generic Content Authoring Guidelines (GCAG) effort within the WAP Forum's Developer Group (WDG). He is based at Telstra's Research Labs, and has worked on WAP-related activities since 1997. In addition to WAP, he has worked on transcoding generic web content, voice browsers, and with the usability team at Telstra.
Johan Hjelm is a W3C Fellow working on assignment from Ericsson. Johan chairs the W3C's CC/PP working group, which is trying to define a universal profile mechanism for information appliances and contextual information.
Hidetaka Ohto is a W3C Fellow working on assignment from Matsushita Electric Industrial Co.,Ltd(a.k.a Panasonic) in Osaka. He graduated from the University of Osaka in Japan with his master degrees of Computer Science in 1989. His area of interests is the adaptation of Web technologies for home appliances such as mobile terminals and TV sets.
Also look at the HTML 4.0 Guidelines for Mobile Access