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Brussels, 15 May 2012
EU SAVINGS TAX RULES AND SAVINGS AGREEMENTS WITH THIRD COUNTRIES: frequently asked questions
Why is an EU approach to tackling evasion in the area of savings taxation important?
A strong unified stance is essential in tackling tax evasion when part of a Single Market. It ensures:
Given the importance of Member States being able to collect all the taxes they are due, particularly in these difficult times, the Commission believes that a coordinated approach to tax evasion is the most effective way forward, and must remain a political priority.
What EU provisions are currently in place for savings taxation?
EU Savings Directive
At EU level, the Savings Tax Directive applies to all Member States. The aim of this Directive is to tackle cross-border tax evasion by creating an information exchange system for tax authorities to help identify individuals that receive savings income in a Member State other than their own. The core of the Savings Directive is the principle of automatic exchange of information. This means that Member States collect data on the savings of non-resident individuals, and automatically provide this data to the authorities where the individual resides.
Currently, 25 Member States apply the automatic exchange of information. Two Member States – Austria and Luxembourg – are allowed, for a transitional period, to apply a withholding tax instead of engaging in the automatic exchange of information. Currently, the rate of this withholding tax is 35%.
Clear terms for the end of this transitional period were unanimously agreed in Council in 2003 and are set down in the Directive; e.g. it will end when Switzerland, Andorra, San Marino, Monaco and Lichtenstein, as well as the USA, meet certain international information exchange standards in this area, with the 5 European third countries in question also continuing to apply a withholding tax.
Once the transitional period comes to an end, Austria and Luxembourg must move to the automatic exchange of information.
Savings Tax Agreements with Third Countries
In parallel to the Savings Directive which applies within the EU, the EU has savings tax agreements with 5 neighbouring third countries: Switzerland, Andorra, Monaco, Lichtenstein and San Marino. The aim of these agreements is to assist Member States in recovering tax revenue they may be due from citizens who have savings accounts in these countries. The agreements also seek to create a more level playing-field between Member States and their non-EU neighbours, by getting these countries to apply measures which are equivalent to those laid down in the EU Savings Directive..
Under the current EU-Swiss Agreement, Switzerland applies a 35% withholding tax when payments are made to EU citizens' earning interest on savings there. . From an EU point-of-view, the purpose of this withholding tax is to deter tax evasion and encourage account-holders to voluntarily disclose the savings that they have in Switzerland. If EU citizens do disclose this information to their tax authorities, they can be refunded the difference between this high level of withholding tax and the (usually lower) national tax rate. The high level of withholding tax therefore acts as an incentive to be tax compliant. This is a punitive tax for evaders, while the refund system rewards those who honestly disclose their income.
The current EU-Swiss Savings agreement also provides for information exchange on request, within a limited scope (e.g. in cases of fraud). When an EU Member State suspects that one of its citizens is using a Swiss bank account for fraud or money-laundering purposes, it can ask the Swiss authorities to provide information on a specific account.
What has the Commission proposed to change?
In 2008, the Commission proposed a revision of the EU Savings Directive, in order to close loopholes in the legislation that were being exploited by tax evaders (see IP/08/1697, see MEMO/08/407). For example, the proposal foresees extending the scope of the Directive to cover investment funds, pensions and innovative financial instruments. It will also capture payments made through structures such as trusts and foundations. This will help prevent tax evaders from escaping the provisions of the Savings Directive by channelling their money through structures outside its scope.
The EU agreements with Switzerland and the other 4 countries are meant to largely reflect the measures applied internally within the EU. Therefore, any change to the EU Savings Directive should also be accompanied by an adjustment of the savings agreements with these countries. For that reason, in July 2011, the Commission asked the Council for a mandate to open negotiations with the 5 countries, in order to extend the scope of the existing agreements in line with the proposed revision of the Savings Directive (see MEMO/11/493). In re-negotiating these agreements, the aim is to make them stronger and more effective in fighting tax evasion.
The negotiating mandate is now on the table at ECOFIN for agreement. At the European Council in March 2012, EU leaders called clearly and unanimously for a rapid adoption of the mandate to negotiate with Switzerland, as part of the effort to step up the fight against tax evasion and find new revenues. The political pressure to revise the EU-Swiss agreement and therefore comes from the highest level.
What is the scope of the negotiating mandates that Member States are discussing in ECOFIN?
The main purpose of re-negotiating the EU savings tax agreements with Switzerland, Andorra, San Marino, Monaco and Lichtenstein is to ensure continued equivalence of the measures applied by these countries with those applied internally within the EU. The Commission proposal merely asks for a mandate to negotiate and does not prejudge the outcome of the negotiations. Essentially, the aim is to explore with these countries how much they are willing to agree to in terms of strengthening these agreements. The wider the scope of the negotiating mandate, the greater the chance of securing broader and more effective savings tax agreements for the future. And the stronger these agreements are, the higher the revenues that they deliver to Member States will be. Therefore, the Commission is looking for the green light to enter into talks with these 5 countries, with a view to being ambitious in its negotiations.
It should be underlined that the proposal is only for a mandate to negotiate. Any eventual agreement reached would have to be unanimously adopted by all 27 Member States before it could enter into force.
How much could Member States gain financially from a new savings tax agreement with Switzerland?
In 2010, Switzerland sent €330,136,640 to Member States in withholding tax, in line with the provisions set out in the EU-Swiss savings agreement.
However, it is expected that a revised EU-Swiss agreement, with a broader scope and stronger provisions, could deliver a substantially higher figure. It is difficult to estimate a precise figure at this point, given the intransparent nature of tax evasion, but Member States would certainly benefit from considerable new revenue.
Some Member States have either signed or are negotiating bilateral savings tax agreements with Switzerland. What is the difference between these and the EU-Swiss savings tax agreement?
Member States are free to negotiate bilateral agreements with third countries, so long as they respect EU rules. This means such bilateral agreements cannot include any provisions which overlap with or contradict EU legislation, or which impinge on areas of exclusive EU competence. In this respect, Member States are free to sign bilateral tax deals with Switzerland so long as they leave out income already covered by the EU-Swiss savings agreement. Put simply, this means that income from savings cannot be included in a bilateral deal between a Member State and Switzerland. However, these agreements can cover any areas that do not fall under EU law and competence e.g. the regularisation of past liabilities (tax amnesties), or the taxation of capital gains and dividends.
The Commission had expressed some concerns about the bilateral agreements that Germany, the UK and Austria signed with Switzerland. What is the state of play in this situation?
When Germany and the UK first signed their bilateral agreements with Switzerland, they included the area of savings taxation, amongst other things. As outlined above, bilateral agreements between Member States and third countries cannot overlap with areas already covered by EU law – in this case, the EU Savings Directive and EU-Swiss savings agreement.
Following intense and constructive discussions between the Commission and these two Member States, the UK and Germany subsequently amended their agreements with Switzerland to bring them into line with EU law. This meant removing from the agreements all areas already covered by EU Savings Tax legislation, as well as making some further technical adjustments, including provisions to pull back from areas that could be covered by EU savings measures in the future. The bilateral agreements could still cover areas outside EU competence, such as taxing undeclared past income or determining taxing rights over non-savings income and immovable property. In April 2012, Commissioner Šemeta announced that the Commission was now satisfied that the German and UK agreements were compliant with EU law.
With regard to the Austrian agreement with Switzerland, the Commission is still analysing it and discussing certain aspects with the Austrian authorities, to determine whether or not it is in line with EU rules.
If the mandate is given to the Commission to negotiate a new EU-Swiss savings agreement, can other Member States still sign bilateral deals with CH?
On 5 March, Commissioner Šemeta sent a letter to all Finance Ministers, clearly setting out the boundaries for such bilateral agreements. Member States are therefore all aware of the legal limitation surrounding such agreements. They should refrain from negotiating, signing or ratifying bilateral agreements which touch upon areas regulated at EU level. As long as such agreements do not interfere with the EU acquis, Member States are free to enter into them. If requested, the Commission is ready to work with any Member State in finding solutions which could deliver revenues without impinging on EU legislation or areas of EU competence. For example, Member States can enter into agreements with 3rd countries to cover historic situations of undeclared income, or income outside the scope of the EU-Swiss savings agreement (e.g. capital gains, dividends, pensions).
What initiatives has the Commission planned in areas other than Savings to improve the fight against tax evasion in the EU?
Over the past few years, the EU has pursued a very active policy on good governance at EU level, and internationally. But given that an estimated £1 trillion euro is still being lost from public finances due to tax evasion and avoidance, more must be done to protect Member States' revenues. Therefore, the Commission has undertaken a comprehensive review of the measures currently in place, to see how they can be improved and intensified. The aim is to create a stronger, more coordinated approach to tackling tax evasion, aggressive financial and tax jurisdictions, and unfair tax competition.
At the European Council in June, the Commission will present a road-map of concrete actions that can be taken to more effectively fight against tax evasion as a Union.
Before the end of the year, Commissioner Šemeta will bring forward a Communication on tax havens and aggressive tax planning. This will aim to:
In addition, the public consultation on double non-taxation will close at the end of May. The Commission will use the feedback from this consultation to decide the most appropriate measures to take in tackling this problem, which is frequently exploited by aggressive tax planners and tax avoiders.
On the VAT side, the new VAT Strategy presented last December looks specifically at how to tackle VAT fraud in better way and follow up action will be taken on this basis both in 2012 and 2013.
FISCUS programme for 2014-20 aims at making national tax administrations more efficient when dealing with cross-border transactions. This will make them more effective in fighting tax fraud, amongst other things.
Last year's Communication "Towards an EU Criminal Policy" emphasized the importance of using EU criminal law to effectively implement EU policies. Within this framework, measures to tackle fraud – particularly cross-border fraud – could be strengthened.
Any Member State that needs support will get it, in strengthening its tax system against evasion, and improving collection. In Greece, for example, Commission services are actively engaged in helping build a more robust tax system to deliver quality revenues, and positive results are already beginning to emerge.
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People's genes welcome their microbes
In mice and humans, genetic variants seem to control the bacterial mix on and in bodies
BOSTON — Humans may be in charge of which bacteria live in and on them, researchers report. Scientists used to think that what people ate and where they lived were the main determinants of the microbes that colonize human bodies, but the new studies suggest the immune system selects its microbial companions. Paradoxically, that control may make it harder to change which microbes call a person's body home.
Studies of mice and humans presented at the annual meeting of the American Society of Human Genetics indicate that the genetic makeup of the host determines which microbes set up shop in the intestines, on the skin and in other parts of the body. And a paper appearing October 29 in Genome Research finds that people with immune disorders host a wider variety of bacteria and fungi, some pathogenic, on their skin than do healthy people.
The set of microbes that live in and on a host organism — known as the microbiome — is highly individual,

subset: commoncrawl


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Resources for Data Contributors
The following instructions outline the resources used by Phenoscape curators for the annotation of evolutionary phenotypes. If you are a student intern, please refer to the Student Instructions page for more information and links.
Data uploaded to the Phenoscape Knowledgebase are made available under a Creative Commons Attribution 3.0 Unported license (see Phenoscape data policy)
1. Download Most Recent Version of Phenex
Phenex was developed by Phenoscape for annotation of evolutionary phenotypes. You can find instructions for downloading and installing Phenex at the Phenex homepage.
2. Access Project Files
Phenoscape project files are XML files (more specifically, they are in NeXML format) created using Phenex and housed in a shared DropBox folder (named 'Phenoscape-data'). Please contact Wasila or Paula if you are interested in perusing or adding to them.
3. Access PDFs for Curation
Phenoscape uses Mendeley to maintain the collection of PDFs for curation. Please ask project personnel (Wasila or Paula) for an invitation to join the group.
Phenoscape also maintains a collection of PDFs for teleost publications on the Phenoscape file share. Directions for connecting to the file share are below. Please ask a Phenoscaper for the username and password.
Mac OS X
- In finder > Go > Connect to Server
- Type in https://webdav.nescent.org/phenoscape-data
- Accept security warning about certificate
- enter username and password
Windows XP
- Go to "My Network Places"
- Add a Network Place (pulls up wizard)
- Click Next twice
- In internet or Network address box, type in https://webdav.nescent.org/phenoscape-data
- Accept certificate warning, if given.
- Give the share a meaningful name. Default is usually fine.
- Finish
4. Use Ontologies to Annotate Characters
The primary activity of a curator is to annotate the free-text characters from systematic studies using ontologies. Instructions for this activity can be found in the Phenoscape Guide to Character Annotation.
5. Update Taxon Lists
Most project files require a taxonomic expert to review the taxonomy used in a publication and update to reflect current taxonomy. Please see instructions for updating taxon lists.
6. Request New Terms for Ontologies
Curation drives ontology development and many new terms and relationships need to be added. For instructions on how to make these changes, please and see the Term Request Instructions.
7. Subscribe to Curator and Ontology Request Mailing Lists
- Phenoscape Curators mailing list (for discussion and communication of data curation issues, solutions, and progress): http://lists.sourceforge.net/lists/listinfo/phenoscape-curators
- Vertebrate Musculoskeletal Anatomy Ontology term discussion: List subscription and archives | email: email@example.com
- Teleost Anatomy ontology term discussion: List subscription and archives | email: email@example.com
- Discussion of EQ formalism, phenotype description, PATO terms: List subscription and archives | email: firstname.lastname@example.com


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Justin Bieber's Ferrari Pulled Over for Speeding With Lil Twist at the Wheel
If it seems that history is repeating itself, well, because it is. Justin Bieber's car was pulled over for speeding, but surprise surprise, Biebs was not behind the wheel. It was his old buddy with a lengthy driving record, Lil Twist. Honestly, Justin, take the keys away from this kid!
According to TMZ, Lil Twist was driving Bieber's white Ferrari -- his car of choice from Justin's driveway -- when he was pulled over and ticketed for driving over the speed limit. We're guessing Twist thinks the speed limit is just a mere suggestion based on his driving record.
Justin Bieber and his cars have been involved in major drama the past few months. Most recently, the 'All Around the World' singer was chased down by former NFL player Keyshawn Johnson after he was seen whipping around his Calabassas, Calif., neighborhood at a high rate of speed. Though it seems like Bieber's camp is somewhat suggesting that it was not Justin operating the car, and that it was Lil Twist who was behind the wheel yet again. Seems totally plausible to us!
Back in January, the rapper was driving Justin's Ferrari when an eager photographer trying to snap a pic was hit and killed by another car. Then Twist was pulled over for an improper lane change in Justin's Fisker Karma and was cited for having tinted windows, which is actually Bieber's problem for once.
Seriously, someone take the keys away from Lil Twist!


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Staff Writer
Emily Conover
Physics Writer
Physics writer Emily Conover joined Science News in 2016. She has a Ph.D. in physics from the University of Chicago, where she studied the weird ways of neutrinos, tiny elementary particles that can zip straight through the Earth. She got her first taste of science writing as a AAAS Mass Media Fellow for the Milwaukee Journal Sentinel. She has previously written for Science Magazine and the American Physical Society.


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Bieber vows to meet 9/11 daughter
JUSTIN BIEBER has vowed to meet a young girl who lost her father in the 9/11 terrorist attacks after she wrote to U.S. President BARACK OBAMA asking whether he could arrange a visit from the pop star.
Payton Wall, 14, whose dad died in the 2001 attack on New York's World Trade Center, first wrote a letter to the teenage singer asking whether he would make her dream come true.
When she received no response, she called on the country's leader in a bid to make the meeting happen - she received a letter from the White House and an invitation to a ceremony at Ground Zero in Manhattan marking the death of terrorist leader Osama Bin Laden earlier this month (May11).
The teenager met Obama, who reportedly promised her he would help put her in touch with Bieber.
Editors at New York Magazine subsequently ran the story and cast doubt on whether Obama would have the power to arrange a Bieber meeting, and the article prompted the singer to respond publicly in a message through Twitter.
He writes, "I think you're wrong. pretty sure President Barack Obama will keep this promise. Pay it forward."
But Wall's mother, Diane, isn't convinced the promise will be kept and hopes her daughter isn't too disappointed, telling the New York Daily News, "It would be nice if she gets to meet Justin Bieber. We don't know much about it right now. I don't want to get her hopes up. I need to talk to my daughter about it.?


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Names the code section where the specified function definitions are to reside. The pragma must occur between a function declarator and the function definition for the named functions.
#pragma alloc_text( "
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The alloc_text pragma does not handle C++ member functions or overloaded functions. It is applicable only to functions declared with C linkage — that is, functions declared with the extern "C" linkage specification. If you attempt to use this pragma on a function with C++ linkage, a compiler error is generated.
Since function addressing using
__based is not supported, specifying section locations requires the use of the alloc_text pragma. The name specified by textsection should be enclosed in double quotation marks.
The alloc_text pragma must appear after the declarations of any of the specified functions and before the definitions of these functions.
Functions referenced in an alloc_text pragma should be defined in the same module as the pragma. If this is not done and an undefined function is later compiled into a different text section, the error may or may not be caught. Although the program will usually run correctly, the function will not be allocated in the intended sections.
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Broncos add veteran CB Jammer
Englewood, CO – The Denver Broncos added some additional experience to their secondary on Wednesday, coming to terms with cornerback Quentin Jammer on an undisclosed contract.
Jammer comes to the Broncos after spending the first 11 seasons of his pro career with AFC West-rival San Diego, where he started 161 games and racked up 21 interceptions, 130 passes defensed and seven forced fumbles.
The No. 5 overall pick in the 2002 draft recorded 64 tackles and three interceptions, including one of Broncos quarterback Peyton Manning that he returned 80 yards for a touchdown in October, while starting all 16 games last season.
Jammer, who turns 34 in June, joins ex-Eagle Dominique Rodgers-Cromartie as newcomers to a Denver defensive backfield that also contains another seasoned player in 12-time Pro Bowl selection Champ Bailey.
The Texas product is the third former Charger to join the Broncos this offseason, along with guard Louis Vasquez and outside linebacker Shaun Phillips.


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AJ Daulerio's Cultural Oddsmaker runs every Friday. Email him to let him know what you think.
Five years ago, there was a story on Jim Romenesko's Media News about a reporter named Patti Shea, who caused an enormous uproar in the world of stuffy journalism for an article she wrote for the Santa Clarita Signal about spending a day in the Los Angeles Dodgers locker room as a credentialed sports reporter. Shea decided to have a little fun with the assignment and went into ga-ga mode describing the various attributes of then Dodgers Eric Karros and Shawn Green, brazenly kicking journalistic mores out the window and, possibly, not doing so much for California female sports writers' locker room accessibility. Remember, at the time Romenesko's Media News was one of the only — and arguably, most popular — media websites at the time, heavily read by thousands of working journalists worldwide who worshiped it and reveled in having their heavy-handed, inverted-pyramid soaked letters published on this site.
Of course, they attacked Shea and her paper mercilessly, calling them an "embarrassment" and "pathetic" for the piece. And, Shea, for a couple days in late August 2002 was probably one of the most talked about reporters in the world.
Now, during this time in 2002, I was diddling at a dull trade publication, bored at work, obsessively checked Jim Romenesko's Media News. And having a letter published and critiqued by a lofty group of self-important journos was very important to me at the time. But, my body of work consisted of having a story published in Chicken Soup for the Golfer's Soul, Montgomery County Weekly newspapers and being managing editor of "Health Care Finance" magazine, which left me no chance of ever writing something worthy of a Romenesko link or letter, for that matter. But this day, this story, was one that I knew I could chime in on — and completely undermine. I conjured up a made-up gay journalist named "John Defla" who worked as a sports reporter for a small, ahem, St. Louis daily newspaper and sent in my letter and ... it was posted.
"As a gay journalist, admittedly, I have some trouble keeping my eyes in my notebook when I'm interviewing athletes in their jocks and small white towels. I've never put it in print how so-and-so looks soaking wet out of the shower, but believe me I do take notice. Ms. Shea's a human being in addition to being a journalist. So, for her to get a little flush was not a surprise—especially next to hunky Shawn Green, who I myself have a photo of in my bedroom. So, call off the dogs. There are plenty of sports journalists who ogle the naked athletes. It's one of my favorite perks of the job."
Now, this letter prompted a flurry of responses as well (mostly negative), making for one of the most enjoyable afternoons of 2002. One person who e-mailed me was a person named "Troy" who told me he "would kill" for my job because he fantasizes about players all the time. Then he breathlessly asked if I'd ever seen Brady Andersen or Gabe Kapler nude. I responded, of course:
Yeah, I've seen Brady. He's not that cute in person. Plus he has very weird hair patterns on his lower back. It's a half ring of very dark, very bushy hair that's inconsistent with the rest of his body. It's
almost simian-like. I'm glad he got cut by the Indians. He was a joke anyway. But, Gabe, good God, is he fucking hot. His thighs are so muscular. Everytime he takes a step you can see the quads tremble beneath the skin. It reminds me of the way baby alligators release from their birthing shells. Quick little pops against the skin. Mmmmm...
Right now, I have a major crush on Minnesota Twins set-up man Latroy Hawkins. One time when they were in town to play the Royals he gave me a piggy back ride through the showers. All the other guys were a little freaked out. But, Doug Mientkiewicz was having a blast! He was blowing bubbles and trying to pull Latroy's pants down and kept rubbing Icy Hot all over my back everytime we came near him. It was pretty wild.
Who do you like, Troy?
This went on for hours, and regardless of how ridiculous my stories were — towel-snapping fights with Antonio Alfonseca; Indian wrestling with the Boone brothers — Troy ate it up.
The reason this story came to mind: The extremely homoerotic pictorial/wordage in the recent issue of Men's Health about Cleveland Brown's quarterback Brady Quinn. (Not surprisingly, this article is in MH, whose editor Dave Zinczenko, is himself about two more crunches and a man purse away from being Kathy Griffin's full-time assistant.) Sports by Brooks then linked to a Google search proclaiming Brady Quinn the next gay blog obsession. If only I still e-mailed with Troy. He could probably help me out with this column.
So, this week, I'm polishing up my moose knuckles, greasing up the glory hole and placing odds on the next athlete to be drooled over by the momers.
Rainbows! Cock! Jump!
C.J. Wilson, Texas Rangers: 4/1
Did anybody else know that the Texas Rangers, collectively as a team, are regarded by one columnist as the "hottest" team in baseball? It makes sense: Michael Young, Ian Kinsler, Mark Teixera ... Akinori Otsuka. STUDLY. However, C.J. Wilson's redneck dipshit routine is probably most appealing to homosexual nation. Problem is, if C.J. ever found out he'd probably go all Jenny Jones Show on one of his admiring male fans.
Tiago Splitter: 5/1
Although basketball players rarely get the Marky Mark treatment from gay sports fans, there are a few exceptions. Call it the Szczerbiak Rule. And Brazillian hoopster Tiago Splitter is best representative of that in this year's upcoming draft. Long, lanky, blonde hair, and European in all the right places (puke), Tiago's destined to be the shower fantasy of some gay sports fan the minute his draft profile pops up on the screen. If Tiago's agent is smart, he should parlay his popularity into a lucrative sponsorship contract with a flavored hand soap company.
"Hot Saw" Harry Burnsworth: 10/1
It's amazing that the Great Outdoor Games haven't caught on with the gays. Especially gays who enjoy brutish, hairy men throwing around axes and lumber and tossing dogs in the water or whatever else it is they do at these events. If there's one man who could turn some heads, it's probably "Hot Saw" Harry Burnsworth, who's got the gym teacher looks to go along with a nickname that launched 1,000 chubs, "Hot Saw." Say it again:"Hot Saw Harry Burnsworth". Now, who wants a hand job?
Sebastien Gacond: 1/8
Obviously, you'll be paying a lot for Mr. Gacond because the man is already gay. Sebastien Gacond is so gay he uses Astro Glide to water his pansies. Sebastien Gacond has a pet gerbil named "Dildo." Sebastien Gacond is so gay he puts on a cucumber mask before he blows a guy. Sebastien Gacond is so gay he poops dick on a daily basis. See? Gay as rain.


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text: « back to directory print Linda Feldman Associate Professor of Legal Writing Emerita 250 Joralemon Street Brooklyn, NY 11201 (718) 780-7929 | Email Areas of Expertise Academic SupportLegal WritingPublic Interest Law Education B.A., American University M.A., New School for Social Research J.D., Brooklyn Law School Biography Professor Feldman is the former director of Brooklyn Law School's Academic Success Program. She is a former chair of the Association of American Law Schools' Academic Support Section, and is currently on that section's nominating committee. A frequent presenter on issues of academic support, she has spoken at the 2011 Annual Law School Admission Council Conference and at various workshops. She is a member of the Edward V. Sparer Public Interest Law Fellowship and Brooklyn Law School's Professional Development Committee. Prior to joining the faculty, Professor Feldman worked in private practice, focusing on litigation and real estate work. She also taught in the New York City public schools, and served as a staff member to former New York Congresswoman Elizabeth Holtzman. Related Links: Faculty News Curriculum


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Posted by admin | Posted in film-your-sister | Posted on 08-06-2011
This sick bastard drug his little sister to me for a good grudge fuck after she fucked his wife. Seams the little skank has no infatuation for the sanctity of marriage nor any infatuation for her older brother, no wonder he decided to pimp her out in her first porno movie. Now I'm not sure if watching your sister get fucked is normal but Kirstoff seamed like he was enjoying watching the old fucker that runs Bring Me Your Sister
This guy's sexy little sister is known as "Butterfly Haze" and it's not just for the butterfly tattoos that she has on her hard teenage body – take one look at her little "butterfly cooder" and you'll want to kick her brother off the camera and hold it yourself. In fact, since she's not your sister, go ahead and slide your tongue right up her little "butterfly".
If she were your sister, you think she's be a little pissed off if you pimped her out? Well, Butterfly was a little pissed at her brother and she really didn't appreciate her fuckin pervert of a brother watching the old guy fuck her. In fact, I think you can tell from the look on her face that getting grudge-fucked as her brother filmed it wasn't at the top of her list of things to do on a Saturday night. Of course, you might want to glance at her hard teenage body and her perky pierced nipples just like her perverted brother did .
If you would like to see more of Butterfly Haze with her pink little cooder spread wide open, check out the full-length vids and high-quality images on the main website – www.bringmeyoursister.com


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Kings of Leon rocker Jared Followill is engaged to wed his model girlfriend Martha Patterson.
The bassist, who only began romancing Patterson at the beginning of 2012, proposed to the beauty at his Tennessee home and presented her with a self-designed four-carat cushion-cut diamond ring on April 11.
A representative for the star has confirmed the happy news to website JustJared.com.
Followill teased fans about a special announcement at midnight on Wednesday, writing in a Twitter.com post, "Big news coming tomorrow! (It's not a sextape…….yet)", and as fans started guessing he added, "Everybody asking if I'm pregnant: I'm not the type who will wait the mandatory 8-12 weeks to tell you. As soon I see a + (on a pregnancy kit), I'm tweeting it."
Followill previously dated Twilight star Ashley Greene, while Patterson was most recently linked to Greene's ex-boyfriend Joe Jonas.


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Libertarians are often associated with such out-of-the-mainstream activities as drugs, gambling, prostitution, etc., because out-of-the-mainstream activities are the very things that intolerant mainstream types try to stamp out via coercion.
But according to the web site mingle2.com, the Cato@Liberty blog you're reading right now would be rated PG by the motion picture industry. Evidently, the words "drugs" and "torture" kept us from getting that coveted G-rating.
Good god, have we gone mainstream?


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Simply dab a small amount on your temples, behind your ears and one spot on the back of your neck and let the essential oils do their magic. The aroma and your bodies absorption of the essentials oil mix is designed to relax you and help you fall into a deep sleep.
Turn Bottle upside down and hold bottle about 1/4" away from your finger tip. Gently tap the bottom oft he bottle until a drop appears. Apply a few drops to your temples, back of neck and below your ears just before you turn out the light. Rest your head on your pillow and drift off into a sound and relaxed sleep.
Contains Essential Oils of Lavender, Rose Roman Chamomile in a Jojoba base.
Disclaimer; These statements have not been evaluated by the FDA. These products are not intended to diagnose, treat or cure or prevent any disease.
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Gov. Rick Perry, in an interview with Mark Halperin published on Time's Web site, said the issue of whether he wanted to run was dealt with 45 days ago and added, "I'm very calm in my heart that this is what I'm supposed to be doing."
Although the Texas governor said he has "the best job in America," he changed his mind about a possible presidential race after a discussion with his wife Anita and now has reached "a comfort level" about his path ahead.
The interview comes ahead of a South Carolina speech that Perry has signaled would be the forum for him making clear he's running for president.
It includes a video highlight headlined, "Perry says he has decided he wants to be president."
In the interview, Perry answered a broad range of questions ranging from how he'd approach the job of president to whether he'd campaign in California to his views on foreign affairs. He also said he'd spoken to former President George W. Bush about running.
Here's an excerpt:
MH: Part of what the process involves now is whether you can raise enough money. Can you get to the early states enough? But part of it must be, I assume, whether you want to do it still.
RP: Right, right.
MH: Right, is that still an open question?
RP: We're having that conversation. I mean, you and I having this conversation has answered that question.
MH: About whether you want to run?
RP: Sure. I mean I wouldn't be this far into the process…
MH: So you went from a few months ago, being totally uninterested…
RP: No, I got the best job in America, to today, being fully engaged in this process of making a decision. The issue of, "is this what I want to do?" was dealt with about 45 days ago in a conversation with my wife. Prior to that, no. Being the President of the United States was not on my radar screen from the standpoint of something I want to do.
MH: Does any aspect of running for President intimidate you?
RP: No.
MH: Does any aspect of it excite you or enthuse you?
RP: Yeah. I'm kind of getting to the haul-in point and the idea that, this is what I'm supposed to be doing. I mean, this is starting to get to that comfort level and I've got the calmness in my heart. I think that was a bit of a hurdle initially, but I'm very calm in my heart that this is what I'm supposed to be doing.
Halperin, who is an editor at large for Time, got headlines earlier this year when in his role as MSNBC senior political analyst he called President Obama "a dick" on television and apologized. He also is co-author of a book on John McCain's 2008 presidential campaign that was scathing in its portrayal of Sarah Palin, a potential Perry primary rival in 2012.


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He didn't feel the gush that everyone said he would feel the first time he held her in his arms. He frowned. "I've never been especially good about feeling emotions."
There was excitement to be sure. And a feeling of amazement. But mostly the infant seemed like an infinite puzzle to be pieced together. They had a job to do. She needed to eat. Sleep. Learn she was a part of a family.
She would cry from the moment he came home from work, and he would walk around the house with her, showing her the curtains, the flowers, the Kirby Pucket face-on-a-stick; anything to distract her from her exhaustion or hunger for five minutes and then five minutes more. "She was happy before you came home, honest."
Shortly after the colic passed, they watched her roll onto her back. Six eyes grew wide and looked at each other. She immediately began working on rolling the other way. And then crawling. And walking. And talking. Definitely talking.
And with each victory, came more self-assuredness.
Now they had a new job to do. Limits needed to be set and erased. Challenges needed to made and met. Illusions needed to be poked. Usually, the toughest part of the job was knowing when to hold a hand and when to turn away. When to watch out for her without watching her.
It was one of these times that he realized he felt the gush. He hadn't loved her at the hospital. He had fallen in love with her at home. And that was infinitely better.
Yesterday, his wife held her hand until she delivered her to her first kindergarten class - and then she turned away, and walked home.
He hadn't gone. He had gone to work, like he did everyday. It was no big deal. It certainly wasn't for his daughter. Just new friends to play with. A new adult to charm. New toys, and art projects and songs to sing. Not so very different than another activity hour at the community rec center.
But as he drove to work, he realized he knew better.
It was not so long ago. He remembers his kindergarten and Mrs. Manfred. First grade and Miss Oeschlager. His hurry to clear the next hurdle, face the next challenge, race to adulthood.
He sees it in her. She can't grow up fast enough. The blessed quandary about when to hold a hand or turn away will be less frequent now. And he wasn't there this morning because it WAS a big deal.
So on I-94, he found himself struggling to wipe underneath his glasses, as too few memories triggered too many emotions for his eyes to hold. There was sadness. And pride. And the gush. But mostly there was life's intense taste when one is lucky enough to get a full dose.
And he sighed. "I've never been especially good about feeling emotions."


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Home > News & Events > Wayland Press Release Archives > 2007 News Releases > November 2007 > Music Department offers musical Christmas cards
Music Department offers musical Christmas cards
PLAINVIEW -- Wayland Baptist University's Department of Music has designed a unique way to spread Christmas cheer and raise funds for its upcoming Missions in Music: Kenya 2008 project. The musical Christmas card gives people a chance to send a personalized Christmas greeting in the form of a mini concert featuring two or three musicians, vocal or instrumental, performing Christmas carols for a minimum of 7 minutes.
The Musical Christmas Card is designed as a way to send a personal message to homebound friends and relatives or anyone who will enjoy a gift to remember.
"If people have a boss or a pastor or someone who really means a lot to them, we are hoping they will get together and order a Musical Christmas Card to be delivered to their office or at a party," said Robert Black, associate professor of music. Along with the mini concert, the gift giver can send along a personalized card commemorating the occasion that will be read to the recipient by the performers. The Musical Christmas Cards cost $30 and are guaranteed to be delivered Dec. 5-11.
All proceeds from the fundraiser will benefit the Wayland Department of Music as it prepares to take several members to Kenya, Africa, during the summer of 2008. The Missions in Music project will take place next summer as Black travels to Kenya to teach a music appreciation course at the Wayland campus in Kenya. He will be joined by music students and faculty who will help teach and conduct mission outreach projects in the surrounding area. "We will do very little group performing," Black said. "We will do a lot of teaching and other work, whatever needs to be done. It's impossible to plan it all."
The group will aid Black in the final week of his three-week teaching term which fulfills requirements for Kenya students to receive their bachelor's degrees. This will be the first group to graduate with a full Bachelor of Arts degree in religion from Wayland. The following week, the group will head out into the Masai Mara, an extension of the Serengeti, working with missionaries in various outreach programs.
"Our goal will be to not only do ministry in any way we can help, but also to learn anything we can about their culture and music from the African tribes," Black said. Anyone interested in ordering a Musical Christmas Card, or in making a donation to the project, may contact Marlene Reed at 291-1060. Orders for the Christmas card must be place prior to Dec. 7.


text: Found what I was searching for track duty. 2001 Stinger Yellow Suzuki 750. It is track ready. Don't believe I will go pro anytime soon, but need the thrill from missing the SMR's. Did the Fall IBI and found I was out of shape big time. Maybe see some former JIB gang out there.


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Can we please have some stricter criteria on Moderators in this forum as I have been given 2 infractions because I swore at a poster!
Others swear and so have I in the past and have never gotten a punishment.
Whoever is in charge needs to put the moderators on a leash to control them!
Then you have others making far more personal insults about others and I have been reporting them and nothing at all happens.
Absolute in consistency!
Something needs to be done!


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New polling shows that former World Wrestling Entertainment (WWE) CEO Linda McMahon has a three point lead over her Republican primary opponent for Connecticut's U.S. Senate seat, Rob Simmons. This is a major development for the McMahon campaign, which has been looking to take away Simmons' widely recognized status as the front runner. She is also leading incumbent Democratic Sen. Chris Dodd by either two or six points, depending on whether you're asking Quinnipiac or Rasmussen.
While McMahon has now demonstrated that she can beat both Simmons and Dodd, she has yet to demonstrate that she is principled enough to beat back President Obama's big government agenda.
McMahon's apparent lack of conservative bona fides has been a problem for her campaign time and time again. She has supported the TARP bailouts, eliciting the condemnation of at least one Connecticut state representative. She hedged when asked if Khalid Sheikh Mohammed should be tried in the United States, only belatedly stating her opposition two days later. She opposed the "stimulus," but accepted about $3 million in government subsidies for the WWE — then turned around and laid off 10% of her workforce at the beginning of this year.
McMahon is pro-choice and has donated to the RINO PAC Republican Majority for Choice, and she and husband Vince McMahon have donated tens of thousands of dollars to Democrats over the years — including now-White House Chief of Staff Rahm Emanuel as recently as 2008.
Today, Linda McMahon has a new problem. From the Rust Belt has learned that, under McMahon's leadership, the WWE's Smackdown Your Vote project brought McMahon's business into direct partnership with liberal youth organizations that got out the vote for Barack Obama and Democrats nationwide. These same organizations are now working to advance big government initiatives like ObamaCare and Cap and Tax, and one of them — Rock the Vote — has recently released a web ad encouraging teenagers and young adults to use their sexuality as a political tool to pressure others into supporting socialized medicine.
Much more, including screencaps, beneath the fold…


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On one level, the Kings' playoff run mirrored their performance in the regular season, filled with hot runs and times where they were stone cold.
There was a period in November when they played without their starting goaltender and seemingly couldn't lose. There was a time in January when they got him back and seemingly couldn't win.
They signaled to the hockey world after the Olympics they were ready to be a factor in the playoffs. On a second level, it was completely different. They were the NHL's top defensive team but among the 16 teams that qualified for the playoffs, they were the lowest-scoring. In the postseason, they turned into an offensive force.
Welcome to the upside-down world of the 2014 Kings.
The Kings' home opener landed on Oct. 7 — coincidentally against the New York Rangers, who were making their first appearance at Staples Center in a couple of years. No Eastern Conference teams crossed over to play in the West during the lockout-shortened previous season.
Who knew at that juncture that the Kings' first home opponent of the new season would also be the last team to appear there as well?
The first meeting didn't go particularly well either. The Rangers had a new coach, Alain Vigneault, who was a familiar sight in Los Angeles because of his longtime association with the Vancouver Canucks, and Kings goalie Jonathan Quick gave up an own goal in what finished as a disappointing 3-1 loss. The Kings, who were notoriously poor on the road during the lockout-shortened season, won four of the first six away from Staples and also showed signs of becoming a better team in the shootout, winning four times in the first month, the primary reason they were off to a respectable 9-5 start.
November started ominously for the Kings, with a 4-3 defeat at the hands of the Nashville Predators, the seventh in a stretch of what was effectively their longest homestand of the year — eight out of nine games at the Staples Center. The Kings won the last two — against the Buffalo Sabres and the Vancouver Canucks — and then headed out on the road to play the Sabres in Buffalo on Nov. 12, a night in which Quick strained his groin on an innocent-looking play with 1:20 remaining in overtime. As the Kings left for New York, and a date with all three teams from the metropolitan New York area, Quick headed home to Los Angeles for further evaluation. Quick had been their anchor ever since he won the job full-time in the 2008-09 season and for years, Kings General Manager Dean Lombardi had kept Jonathan Bernier around as an insurance policy. But Bernier was now in Toronto and so the job of replacing Quick fell to Ben Scrivens, who won his first start — 3-2 over the New York Islanders — and then recorded back-to-back shutouts in his next two outings, 2-0 over the New Jersey Devils (in the teams' first meeting since the 2012 Stanley Cup Final) and 1-0 against the Rangers in the newly renovated Madison Square Garden.
The Kings also won that game without Jeff Carter, who had been played on injured reserve with a lower-body injury, which meant they had a trio of youngsters — Tyler Toffoli, Tanner Pearson and Linden Vey up from Manchester, N.H., who were getting a taste of life at the NHL level and providing the Kings with a youthful buzz. The win over the Rangers ended the first quarter of the Kings' season in respectable fashion — with a 14-6-1 record, Anze Kopitar leading the team in scoring with 19 points, Mike Richards next at 17.
And even though he'd only made eight appearances, Scrivens was tops in NHL shutouts. Scrivens had earned the nickname the Professor from his teammates who, along with Coach Darryl Sutter, were still getting to know him. Sutter acknowledged the team also planned to get rookie goalie Martin Jones into some games.
He spoke of a situation when he coached in Calgary and when franchise goalie Miikka Kiprusoff was injured and the backup was pressed into action.
"The goalie's got to win games. … The No. 1 goalie went out before, the top goalie in the league and another goalie played 10 games and nobody talked about him," Sutter said. "It was Jamie McLennan. We made the playoffs because of what Jamie McLennan did during that stretch. Maybe that's what this guy has got to do."
The Kings came home from that strong Eastern swing and earned points in their next five games (2-0-3) before the last-place Calgary Flames came in and ended a 7-0-4 run, with a 2-1 victory at Staples on the final day of the month.
Jones spent the first month of his NHL career patiently watching from the bench, but when Sutter finally gave him his chance to start, he made one of the most spectacular debuts in NHL goaltending history. The Kings put him in for a game against the Ducks at Honda Center, and it went to overtime, then a shootout and then the shootout seemed to go on forever, Dwight King finally winning it for the Kings.
And Jones stopped all nine shootout attempts that he faced, with a coolness that belied his inexperience. The month belonged to Mr. Jones. The NHL named him the co-rookie of the month and overall, he went 8-0-0 with a 0.98 goals-against average and a .966 save percentage, which made him the first NHL goalie in history to allow less than a goal a game in the first eight games of his career.
Until just before Christmas, the Kings didn't miss a beat, even without their No.1 goaltender, rattling off a six-game win streak and a 9-1 mark in 10 games, the only blemish on the record a 3-1 loss to the defending Stanley Cup champion Blackhawks on Dec. 15 at Chicago, the end of a much-anticipated trip which started in Canada, where so many of the Kings' players — such as Drew Doughty and Carter — came from. The Kings topped out at an impressive 25-8-4 on Dec. 21 and so a 5-2 loss to the Dallas Stars two days later was easily dismissed as just a pre-Christmas blip on the radar. But there would be trouble ahead.
The highlight of the month came Jan. 25 when the Kings hosted the Ducks in the first-ever warm-weather outdoor game at Dodger Stadium. It was a seminal moment in the team's — and the NHL's history — ice-making technologies having come so far that the NHL's ice crew created a wholly satisfactory playing surface for the two teams, in a game that ended with a 3-0 Ducks victory. Kings legend Wayne Gretzky dropped the ceremonial first puck and rock legends KISS provided the musical entertainment.
But as much as the Kings wanted to rock and roll all night — and savor the historic nature of the game — they needed a win badly and didn't get it. It had been a rough month up to that point, going all the way back to Jan. 2, when the Kings were in St. Louis and wrapped up a four-game trip with a 5-0 loss to the Blues, which extended their losing streak to five games.
Officially, the loss to the Blues marked the first game of the second half and there was some good news upon their return — Quick was finally ready to play again, after missing 24 games. He was activated from IR on Jan. 4 and as is often the case with goaltenders, needed time to get his timing down.
The Kings sputtered along, trying to jump-start the offense by pairing Kopitar and Carter together on a line, which worked well enough, except it left little offensive support from the rest of the lineup. After a good start, Richards' production dried up. Justin Williams, too, had trouble finding the back of the net and it soon became clear to Lombardi that if the Kings wanted to seriously contend for the Stanley Cup, they would probably need scoring reinforcements.
The Olympics in Sochi were acting as a further distraction — Quick and Dustin Brown named to the U.S. team on Jan. 1, Carter and Doughty to the Canadian team Jan. 7, while Kopitar became the central player for Slovenia and defenseman Slava Voynov learned he would play for Russia at a pressure-packed, hometown Olympics.
The NHL took a 17-day break for the Olympics and it couldn't have come at a better time for the Kings, who were reeling by their final game. It turned out to be a 2-1 win over Columbus on Feb. 6, but it left them on a 2-8-1 run going into the Olympic hiatus.
Since reaching their high point of the season just before Christmas, the Kings had won just six out of 22 games (6-14-2) and had fallen out of contention for first place in the Pacific Division.
Six Kings players made the trip to Sochi, while Lombardi and Sutter huddled back at El Segundo to plot strategy for the home stretch, where the Kings were suddenly in a battle just to qualify for the playoffs in the Western Conference. It was during that break that the two hit upon a strategy that ended up paying dividends for the team — they would shift Carter to center, his natural position, and give both Pearson and Toffoli a chance to play bigger minutes down the stretch. And Lombardi started casting his eye toward the NHL trading deadline to see if reinforcements might be available.
The Kings came back from the Olympic break and it was as if a switch had been flipped on. They were on a five-game winning streak on trading-deadline day when Lombardi acquired Marian Gaborik from the Columbus Blue Jackets in exchange for Matt Frattin and two conditional draft choices. Despite being a former 40-goal scorer, Gaborik's acquisition flew slightly under the NHL radar, as other big names traded places that day, but in the end, few deals made a greater impact on a team's fortunes.
Lombardi needed Columbus to absorb one half of Gaborik's expiring $7.5-million contract so the Kings could be salary-cap compliant and they agreed to do it. Almost exactly two years earlier, Lombardi made another major deal with Columbus, adding Carter, who contributed to the 2012 Cup win.
Could history repeat? Sutter believed that Gaborik's early NHL apprenticeship with the Minnesota Wild under a defense-first coach Jacques Lemaire would make him an easy fit with the Kings.
The plan was for Gaborik to play alongside Kopitar, move Carter to center with Toffoli and Pearson and drop the slumping Richards down the depth chart. But even on the day he made the trade, Lombardi acknowledged that it was partly for today and partly for tomorrow — that if everything worked out, he hoped to sign Gaborik to a contract extension in the summer: "This isn't a [Thomas] Vanek situation, in my mind, where the player has already said: 'I want to go to July 1 to test free agency.'"
With the Kings, Lombardi correctly predicted Gaborik didn't have to be "the centerpiece."
"He doesn't have to come here and be the man," Lombardi said. That's what I like. Everywhere he's gone, he's had to be the box-office guy. Our box office is winning. We have other top players where you just can fit in and not worry about the billboard stuff. A lot of players at his stage would welcome that."
The Kings continued their wild up-and-down season as they prepared for the playoffs. They won seven in a row coming out of the Olympic break, lost three consecutive, and then won another six straight. By the last week of March, their playoff future was set. They would be the No. 3 seed in the Pacific and play one of two California rivals, the Ducks or the San Jose Sharks, whoever lost the divisional race, in the opening round.
The Kings went 2-2-2 in the final six games of the regular season, all but one of them without Doughty, who was nursing a shoulder injury and was busy healing for the postseason. The Kings finished 46-28-8, one of 10 NHL teams to earn 100 points. But among the 16 teams that qualified for the playoffs, they were the lowest-scoring squad. Still, 46 wins was tied for the most in club history and they won the William Jennings Trophy for allowing the fewest goals in the NHL — 174, including shootout goals. Quick was the only recipient of the award because neither Jones nor Scrivens (who was traded away to Edmonton) played the mandatory 25 games to get their names on the trophy. They also recorded their 1,500th victory as a franchise April 2 versus Phoenix.
Twitter: @reallisa


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Getting the most from labor management
Modern's readers weigh in on who's using labor management and whether these solutions are really delivering value.
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Labor management systems (LMS) have been one of the bright spots in an otherwise dismal year for the supply chain software market. In part, that's because labor management delivers quantifiable results. Or so we're told by experts who estimate that a site using labor management is 20% to 30% more effective than a non-LMS site.
We hear those kinds of results frequently. But, what are readers of Modern – your peers – actually doing with labor management and what kinds of results are they achieving in the real world? To find out, earlier this year, we sent a survey to our online readers and received back 398 responses, including representatives from companies that have yet to implement labor management, companies that are investigating these systems, and companies that have implemented labor management systems and, in some cases, employee incentive programs. The respondents represented more than fifteen different industries, including food and beverage manufacturing and distribution, retail distribution, chemicals and pharmaceuticals and the automotive industry. Here's what we learned.
Not widely deployed, but growing
Despite proven results, labor management systems are still not widely deployed. Only 137 out of 398 respondents, or roughly 34%, are currently using a labor management solution in their warehouses or distribution centers. The other 66% have yet to implement a system.
That may be a reflection of the fact that there are still a significant number of warehouses and distribution centers that have yet to implement a warehouse management system (WMS). In this case, it's not a chicken versus the egg question; it's unlikely a company without a WMS system of some kind would implement labor management.
But nearly 60% of those who aren't using labor management now say they are likely to evaluate a solution in the future; 18% expect to do so within the next year. Based on that result, the market should continue to grow.
Companies, big and small
Just who is using labor management? A closer look at the respondents currently using labor management revealed some expected and unexpected responses.
First, the expected. Ninety-seven percent of the users were in management, and nearly 20% were corporate level managers, including CEOs, presidents and vice presidents.
What's more, the most represented industry verticals were also the most labor-intensive industries among our readership: Transportation and warehousing services (22%), food and beverage (16%), retail distribution (15%) and automotive manufacturing (9%). No surprise there: industries with slim profit margins like food and beverage and third party logistics were the earliest adopters of labor management. That's because any reduction in operating costs goes right to their bottom line.
The unexpected? Companies off all sizes have adopted labor management technology. We expected to see that 48% of the users had more than 1,000 employees; we were surprised to see that 30% of the users had fewer than 250 employees, including 13% that had fewer than 50 employees. To be fair, providers of labor management software systems have been telling Modern that companies with as few as 30 employees can benefit from the technology. We just didn't know if it was true.
They are also using labor management for a variety of purposes: 77% are using the reporting functions to analyze labor performance and for future planning; 70% use the systems to plan and schedule the amount of labor required for a given period of time, whether that is a shift, a week, a month or a quarter; 62% are using the data to identify under-performing employees for coaching or performance improvement; 61 percent are using labor management to monitor employee performance during a shift and 58% use the systems to monitor team performance; and 56% use the system to provide real-time performance feedback to employees, supervisors or managers. Finally, 44% of users are using their labor management systems to track and pay employee incentives, another key component to getting the most from the labor force.
Labor management is also being used for nearly every labor intensive task within the distribution center: 75% of respondents are using their systems in packing and shipping; 65% in receiving; 60% to manage case picking; 55% for putaway processes, palletizing and piece picking; and 50% are using the systems in pallet picking.
One other response caught our attention: 53% of the users of labor management are planning to expand the system into areas of their business besides the distribution center, including manufacturing, their transportation departments and their retail store operations.
Labor management delivers results
One reason users are interested in implementing labor management in other areas of their businesses is that labor management does deliver results: 91% said they had experienced productivity improvements as a result of implementing a labor management system. Of those, 60% said they had productivity improvements of between 10 and 24% and 22% reported improvements of more than 25%, including 7% who had improvements of more than 35%. Those are impressive results.
Labor management consultants contend that the most successful facilities are those that develop and implement engineered labor standards, using time and motion studies, along with preferred methods for performing a task. That was certainly the case for Modern's readers: 76% said they had implemented both.
In fact, a lack of standards appears to hinder results, according to comments from some users. "Our solution is fine," wrote one. "We as a company need to create engineered standards in order to get more out of the system."
That thought was echoed by another user who used pre-established labor standards which proved to be "too general and do not accommodate unique circumstances like piece picking versus pallet picking on the same order."
Standards are used to measures an employee's performance while they're working. But what about when employees are not engaged in productive activities? Modern's readers are measuring those as well: 72% said they are using they labor management systems to monitor in-direct time, that is time not spent on specific tasks, such as breaks.
The bottom line: Modern's readers overwhelmingly believe they are getting value from their investment in labor management: 50% describe themselves as very satisfied and 45% are somewhat satisfied. Only 5% said they were unsatisfied with their systems.
About the AuthorBob Trebilcock Bob Trebilcock, editorial director, has covered materials handling, technology, logistics and supply chain topics for nearly 30 years. In addition to Supply Chain Management Review, he is also Executive Editor of Modern Materials Handling. A graduate of Bowling Green State University, Trebilcock lives in Keene, NH. He can be reached at 603-357-0484.
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