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European Commission
Brussels, 16 June 2014
Reform of the EU Statutory Audit Market - Frequently Asked Questions (updated version)
On 17 December 2013, the European Parliament and the Member States reached a preliminary agreement on the proposal for a Directive amending the Statutory Audit Directive (Directive 2006/43/EC) and the proposal for a Regulation on specific requirements regarding statutory audit of public-interest entities (see MEMO/13/1171). The compromise agreement was endorsed by the Member States at the COREPER meeting of 18 December 2013 and adopted by the Committee on Legal Affairs of the European Parliament on 21 January 2014.
The two compromise texts were adopted by the European Parliament in a plenary vote in Brussels on 3 April 2014 (see STATEMENT/14/104), and endorsed by the Member States in the Council on 14 April 2014 (see STATEMENT 8879/14). The co-legislators formally signed the texts on 16 April, drawing the legislative process to a close. The publication of the amending Directive and the new Regulation on Statutory Audit in the Official Journal of the EU took place on Tuesday 27 May (OJ L 158). The two texts entered into force on Monday 16 June 2014, 20 days after their publication in the Official Journal. Further details on the provisions governing the entry into force and the application of the new legislative framework are available in the FAQ below. In addition to this memo, the Commission will engage in workshops and presentations with Member States and stakeholders, focused on the practical aspects of the implementation of the reform.
Why is statutory audit important?
The role of statutory auditors is to certify companies' financial statements, i.e. to provide stakeholders such as investors and shareholders with an opinion on the accuracy of companies' accounts. A broad community of people and institutions rely on the quality of a statutory audit. For this reason, statutory audit contributes to the orderly functioning of markets by improving the integrity and efficiency of financial statements. Thus, statutory auditors fulfil an important societal role. Its importance is reflected in the legal requirement for certain companies to have a statutory audit. Moreover, only approved auditors can undertake these statutory audits.
What are the existing EU rules on statutory audit?
At EU level, statutory audit is currently regulated by the Statutory Audit Directive (2006/43/EC). The Directive sets out the duties of statutory auditors and audit firms and introduced a requirement for public oversight of the audit profession and co-operation between regulatory authorities in the EU.
In addition, several legal texts at EU level establish the obligation to have a statutory audit, including notably the Accounting Directive 2013/34/EU, the Transparency Directive 2004/109/EC and the Solvency II Directive 2009/138/EC.
A first group of legal instruments requires certain types of legal entities (depending on their legal form) to have their accounts audited. A second group of legal instruments addresses public-interest entities depending on their activity: i.e. financial institution or listed company.
Why reform the rules governing statutory audit?
The new rules address a number of shortcomings observed on the audit market:
What are the main objectives of the reform of statutory audit?
The reform aims to improve audit quality and restore investor confidence in financial information, an essential ingredient for future investment and economic growth.
The main objectives of the reform are to:
1. Further clarify the role of the statutory auditor
2. Reinforce the independence and the professional scepticism of the statutory auditor
3. Facilitate the cross-border provision of statutory audit services in the EU
4. Contribute to a more dynamic audit market in the EU
5. Improve the supervision of statutory auditors and the coordination of audit supervision by competent authorities in the EU.
What is a public-interest entity (PIE)?
PIEs are defined as listed companies, credit institutions and insurance undertakings. In addition, Member States can designate as PIEs other undertakings that are of significant public relevance, because of the nature of their business, their size or the number of their employees.
The definition of public-interest entities (PIEs) is the same as under the Accounting Directive (2013/34/EU).
What are the main elements of the reform?
The new legal framework is based on two legislative instruments: a Directive amending the existing Statutory Audit Directive and a new Regulation on specific requirements regarding statutory audit of public-interest entities. The new rules follow an extensive consultation process which started with the Commission's Green Paper on Audit Policy in October 2010 (see IP/10/1325), and resulted in the presentation of two Commission proposals in November 2011 (see IP/11/1480).
The reform rests on two pillars, encompassing both horizontal and specific measures.
The following horizontal measures apply to all statutory auditors and audit firms, regardless of whether the audited entity is a public-interest entity or not:
In addition, the following stricter requirements apply to the statutory audit of PIEs:
What types of audits are covered?
The new framework covers all statutory audits required by EU law. In addition, the new framework also covers audits for small undertakings and audits voluntarily conducted by small undertakings, where defined by national legislation as statutory audits.
The framework contains specific requirements regarding the statutory audit of PIEs. However, Member States have the possibility to exempt cooperatives and savings banks from these specific requirements.
Why are there stricter requirements for the audit of public-interest entities (PIEs)?
Stricter requirements govern the statutory audit of PIEs because the potential negative consequences of misstatements for shareholders, investors and more broadly society at large, are usually greater than for other types of undertakings. The possible costs of the specific rules concerned are thus far outweighed by the benefits of avoiding audit problems in those public-interest entities.
When will the new rules apply?
The Directive will enter into force 20 days after its publication in the Official Journal of the European Union (see OJ L 158), and Member States have two years to adopt and publish the provisions necessary to comply with the revised regulatory framework. The Regulation will also enter into force 20 days after its publication in the Official Journal (see OJ L 158), and will apply two years after that. This will ensure that by the time of the application of the Regulation, every Member State should have put in place the provisions necessary to comply with the Directive. As a result, both texts are expected to be implemented two years after publication.
However, some specific provisions will become applicable later. For instance, rotation periods are subject to specific and calibrated transitional periods. Similarly, the prohibition of the "Big Four Only" contractual clauses will apply three years after the entry into force of the Regulation.
I. Enhanced information to investors
Why establish new rules on the audit report?
The primary objective of the reform is to increase the quality of statutory audit. This means both enhancing statutory auditors' independence and providing investors and shareholders of audited entities with better and more detailed information via the audit report.
The new rules will increase the informational value of the audit report – which is an essential tool from the investors' perspective. Provisions spelling out the content of the audit report are set out both in the Directive and in the Regulation, as the reform differentiates audit reports for non-PIEs and for PIEs and imposes further requirements on the latter.
For instance, in the case of a PIE audit, the Regulation introduces a requirement for statutory auditors auditing PIEs to report on key areas of risk of material misstatement of the annual or consolidated financial statements. In addition, statutory auditors will need to explain to what extent the statutory audit was considered capable of detecting irregularities, including fraud.
By improving the information that the statutory auditor or the audit firm provides to the audited entity, be it a PIE or not, the reform aims to help reduce the 'expectation gap' that often exists between the perceptions of what auditors should be delivering and what they are bound to deliver.
What is the purpose of the additional report to the audit committee?
The additional report to the audit committee, which is to be prepared only when auditing PIEs, aims to increase further audit quality and avoid any loopholes, via enhanced communication between the statutory auditor or the audit firm on the one hand, and the entity's audit committee on the other hand. The additional report will provide the audited PIE with more detailed information on the outcome of the statutory audit, including for instance on the methodology used, on possible significant deficiencies identified in the internal control system, on the valuation methods applied, etc.
In principle, the additional report is not public; however Member States may allow the audit committee to disclose that additional report, if provided for in their national law.
Why strengthen the role of the audit committee?
The Statutory Audit Directive (2006/43/EC) introduced the requirement for PIEs to have an audit committee. As part of an effective internal control system, audit committees help minimise financial, operational and compliance risks. They also have a decisive role to play in contributing to high-quality statutory audit.
The new rules reinforce the audit committee, both in its composition (most members shall be independent; the committee as a whole shall now have competence relevant to the sector in which the audited entity is operating), and in its competences. For instance, the audit committee will play a direct role in the appointment of the statutory auditor or the audit firm. It will also monitor the statutory audit, as well as the performance and independence of the statutory auditor.
Is the reform directly empowering shareholders vis-à-vis statutory auditors?
The new rules offer the possibility for 5% of the shareholders to initiate action to dismiss the undertaking's statutory auditor or audit firm, This will provide shareholders with a direct tool to address potential concerns with the quality of the statutory audit, regardless of whether the audited entity is a PIE or not. In addition, with regard to the selection by a PIE of a statutory auditor or an audit firm, shareholders will be provided with information about which statutory auditor or audit firm the PIE's audit committee recommends and prefers, and why, based on tender documents setting out transparent and non-discriminatory selection criteria. This will allow shareholders to make a more informed decision in the selection of statutory auditors or audit firms by PIEs.
II. Statutory audit of PIEs: Mandatory rotation of statutory auditors
Why PIEs need to change their statutory auditors or audit firms?
There are obvious risks for PIEs in having the same statutory auditors or audit firms for 50 or 100 years as happens today. Such a long professional relationship may undermine the statutory auditor's independence and negatively impact on its professional scepticism. Rotation of the key audit partner within an audit firm is insufficient because the main focus of the audit firm remains client retention. A new partner would be under pressure to retain a long-standing client of the firm.
Mandatory audit firm rotation will help reduce excessive familiarity between the statutory auditor and its clients, limit the risks of carrying over repeated inaccuracies, and encourage fresh thinking, thus strengthening the conditions for genuine professional scepticism.
Mandatory rotation will hence contribute to a better audit quality.
In order to facilitate the smooth transition to the new statutory auditor or audit firm, the new rules require that the former auditor transfer a handover file with the relevant information to the incoming statutory auditor.
When will PIEs need to change statutory auditors or audit firms?
Following the entry into force of the new rules, PIEs will be required to change their statutory auditors or their audit firms every 10 years as a maximum. The duration of the audit engagement shall be calculated as from the date of the first financial year covered in the audit engagement letter.
Member States, however, can establish shorter rotation periods (e.g. a maximum of seven or eight years). In addition, Member States can allow PIEs to extend the audit engagement: i) by an additional 10 years upon tender; or ii) by an additional 14 years in the case of joint audit.
What is joint audit?
Joint audit is the expression commonly used to refer to the appointment of more than one statutory auditor or audit firm by the PIE. The appointed auditors present a joint audit report to the audited entity and bear the full responsibility for the audit.
Why are there transitional periods for rotation?
The Regulation sets out transitional periods with regard to the application of the mandatory rotation requirement for long-lasting existing engagements between PIEs and statutory auditors or audit firms. This is to avoid a 'cliff-edge' effect on the audit market when the new rules apply.
How will the transitional periods apply?
The transitional periods set out in the Regulation are calibrated to the duration of ongoing engagements between the PIEs and their statutory auditors. There are two scenarios:
1. As from 6 years after the entry into force of the Regulation: a PIE that has been receiving audit services from a given statutory auditor or audit firm for 20 or more consecutive years at the date of the entry into force of the Regulation will no longer be allowed to enter into or renew the audit engagement with this statutory auditor or audit firm. For example, as the Regulation will enter into force in 2014, a PIE that has had the same auditor for 22 consecutive years will no longer be allowed to enter into or renew an engagement with this auditor as from 2020.
2. As from 9 years after the entry into force of the Regulation: a PIE that has been receiving audit services from a given statutory auditor or audit firm for more than 11 but less than 20 consecutive years at the date of entry into force of the Regulation will not be allowed to enter into or renew the audit engagement with this statutory auditor or audit firm. For example, as the Regulation will enter into force in 2014, a PIE that has had the same auditor for 15 consecutive years will no longer be allowed to enter into or renew an engagement with this auditor as from 2023.
III. Statutory audit of PIEs: Prohibition of certain non-audit services to audited PIEs
Why prohibit the provision of certain non-audit services to audited PIEs?
The objective of the reform is to ensure that statutory auditors and audit firms enjoy conditions of independence to perform their primary 'societal' role: statutory audit. When auditing PIEs, the provision of certain services other than audit (non-audit services) involve an inherent threat to their independence and may substantially increase the risks of conflicts of interest for statutory auditors and audit firms.
As a result, the Regulation introduces a list of non-audit services that statutory auditors and audit firms will not be able to provide to the audited entity, to its parent undertaking and to its controlled undertakings within the Union (the so-called 'black list'), in order to avoid situations where the independence of statutory auditors or audit firms could be compromised.
Examples of services covered by the 'black list' include:
Member States can chose to derogate from the list of prohibited non-audit services to provide certain tax and valuation services when these services are immaterial or have no direct effect, separately or in aggregate, on the audited financial statements. Member States also have the possibility of prohibiting more non-audit services than those in the 'black list'.
Will auditors be able to continue providing non-audit services to PIEs?
Apart from the non-audit services listed in the Regulation, and where Member States have not adopted more stringent provisions, statutory auditors and audit firms can provide services other than audit to the PIEs they audit.
In addition, statutory auditors and audit firms will continue to be able to provide all types of non-audit services to the PIEs they do not audit.
IV. Structure of fees received from PIEs
Why introduce a cap on fees for non-audit services to PIEs?
Introducing a cap on fees for non-audit services to PIEs will strengthen the independence of statutory auditors and audit firms vis-à-vis their clients.
The Regulation establishes that when a statutory auditor or an audit firm has been providing non-audit services to the audited PIE for a period of three or more consecutive financial years, the total fees for such services shall be limited to a maximum of 70% of the average of the fees paid in the last three consecutive financial years for the statutory audit(s) of the audited entity and, where applicable, of its parent undertaking, of its controlled undertakings and of the consolidated financial statements of that group of undertakings.
All calculations for the cap need to be done at group level – i.e. they need to take into account not only the audited entity but also, where applicable, its parent undertaking, its controlled undertakings and the consolidated financial statements of that group of undertakings.
Is there any limit, with regard to the total fees - including audit and non-audit services - that statutory auditors or audit firms can receive from a given audited PIE?
There is no fixed limit with regard to the amount of fees that a statutory auditor or an audit firm can receive from a given audited PIE. However, there is a percentage limit to prevent the statutory auditor or audit firm from becoming too dependent on a given audited PIE.
Thus, when the total fees received - both for audit and non-audit services - by a statutory auditor or an audit firm from a single PIE in each of the last three consecutive years exceed 15% of the total fee income received by that statutory auditor or audit firm, that fact should be disclosed to the audit committee. The audit committee should then consider submitting the audit engagement to a quality control review. If the fees received continue to exceed 15%, the audit committee should also consider whether the audit engagement should be kept; if so, the audit engagement can remain in place, but for a period no longer than 2 years.
V. A more dynamic EU audit market
Will it be easier for audit firms to move within the EU?
The amended Directive encourages the development of a level playing field for audit firms at EU level in order to foster more dynamic and open audit markets. It establishes a "European passport" for audit firms in order to facilitate cross-border mobility within the EU and strengthen the single market for audit.
How will the new rules impact SMEs?
The audit reform does not impose any new burden on small and medium-sized undertakings that do not qualify as PIEs. This is in line with the conclusions presented in the "Small Business Act" adopted in June 2008 and revised in February 2011.
In addition, in accordance with the new Accounting Directive (2013/34/EU), there is no requirement at EU level for small undertakings that are not PIEs to have an audit, unless Member States see the need for assurance and set up specific requirements for certain small undertakings.
Under the amended Statutory Audit Directive, where a Member State requires a statutory audit for small undertakings, it has the possibility to establish simplified requirements to reduce the administrative burden for the auditor with regard to several obligations, such as the internal organisation of statutory auditors and audit firms, documentation of client records, and audit files.
When a small and medium-sized undertaking qualifies as a PIE, the specific requirements governing the audit of PIEs apply. However, the audit reform also provides for a proportionate approach for small and medium- sized undertakings that qualify as PIEs, taking into account their specificities.
Will the new rules promote market diversity?
Mid-tier audit firms (i.e. those who are not members of the largest networks) will benefit from the reform as new market opportunities emerge. Mandatory rotation, together with the incentives for joint audit and tendering, as well as the prohibition of certain non-audit services to audit clients - requiring de facto that another audit firm provides these services - are examples of measures that should make the market more dynamic and ultimately less concentrated.
In addition, tools to monitor the concentration of the audit market at EU level are reinforced. The European Competition Network (ECN), a network gathering the European Commission and the national competition authorities of the Member States, will have a role in monitoring the changes in the structure of the audit market. The ECN will not, however, replace the competent authorities in the field of audit.
What about third-party clauses restricting the choice of auditors?
The audit market is characterised by a high degree of concentration at the top end of the market, notably in the field of statutory audit of large undertakings, where only a handful of audit firms operate. In some instances, the choice of an audit firm is further restricted by the so-called 'Big-Four Only' clauses that third parties such as banks or insurance undertakings impose on large undertakings. In order to promote further choice, such restrictive contractual clauses are now prohibited, regardless of whether the undertaking is a PIE or not.
VI. Fostering convergence and cooperation
Why will the International Standards on Auditing (ISAs) be adopted at EU level and when will they become mandatory for Member States?
Both the amended Directive and the Regulation confer competence on the European Commission to adopt the ISAs via delegated acts. While ISAs are already in force in some Member States, their adoption at EU level will foster a level playing field and avoid any possible fragmentation.
The national standards, procedures or requirements that are in force in the Member States will remain applicable as long as the Commission has not adopted the International Auditing Standards covering the same subject matter.
Are there any significant changes with regard to cooperation with third countries?
The framework of existing requirements for the issuance of a Commission decision on equivalence and adequacy of third countries remains mostly unchanged. Minor changes have been introduced, notably to stress the need to ensure the protection of commercial interests in the field of exchange of information.
VII. Enhancing oversight at national and European level
What are the main changes in the organisation of the audit public oversight system?
Under the amended Directive and the Regulation each Member State should designate a single competent authority to bear ultimate responsibility for the audit public oversight system. This does not prevent Member States from envisaging the possibility for competent authorities to delegate some of the tasks that they have been assigned, whilst retaining ultimate responsibility for the carrying-out of these tasks. In addition, the powers and competences of the competent authorities have been enlarged, including investigative and sanctioning powers to detect, deter and prevent breaches of the provisions of the Directive and the Regulation.
Why strengthen the sanctioning regime?
A system of sanctions is key to ensuring that rules are respected and that statutory auditors and audit firms are held accountable, regardless of whether they audit a PIE or not. Considering that many audit firms are part of international networks and that audited entities are also often part of an international group, establishing a minimum level playing field with regard to sanctions is an important step to ensuring the necessary convergence between different regulatory frameworks.
The new rules require Member States to provide for appropriate administrative sanctions and measures that can be applied to violations of EU audit legislation. For this purpose, the Directive requires Member States to comply with common minimum standards on:
All these provisions are without prejudice to provisions of national criminal law.
How will the cooperation between national supervisory authorities be enhanced?
Audit oversight will continue to be conducted at national level. However, cooperation and coordination is to be carried out at European level by a committee of national auditing oversight bodies (CEAOB), an expert group that will take over the tasks of the existing European Group of Auditor Oversight Bodies (EGAOB). Its main task will be to ensure effective coordination of supervision of audit firms operating across the EU. A specific role is conferred on the European Securities and Markets Authority (ESMA) with regard to the cooperation between Member States and third countries in the field of public oversight of PIEs.
Why give the European Securities and Markets Authority (ESMA) a specific role on international relations?
ESMA is an independent EU Authority that contributes to consolidating the EU's financial stability and to strengthening investor protection via enhanced supervision. As part of its mandate, ESMA strengthens international supervisory co-operation. The role conferred on ESMA within the CEAOB aims to foster international cooperation between Member States and third countries relating to public oversight systems of auditors.
Is there any measure to contribute specifically to global financial stability?
The reform aims to improve statutory audit quality in general, through all segments of the economy.
With regards to financial stability in particular, the Regulation requires that a dialogue between statutory auditors and the European Systemic Risk Board (ESRB) be established. The role of the ESRB is to monitor the build-up of systemic risk in the Union. Its work can benefit from statutory auditors and audit firms of systemically important financial institutions, given their experience in financial information.
For more information:
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Improving access to water services in Metro Manila through an output-based approach
Last month, during a visit to the Philippines I had the opportunity to meet some of the 28,000 families* whose lives have been changed by the Manila Water Supply Pilot Project.
We visited Southville in Barangay San Isidro in the Rodriguez Municipality. This neighborhood was built from a government-financed housing project that resettled about 10,000 poor households. They used to be informal settlers, some living along the Manggahan floodway or Pasig River that were affected by the flood caused by typhoon Ondoy (International name: Ketsana).

subset: commoncrawl


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To promote my horror novel, AFRAID, which debuts March 31, I'm sacrificing a goat a day to the Hawaiian shark god, Apukohai. Ha! Kidding! I'm appearing on different blogs every day in March.
Please follow my daily journey, and broaden your blog-reading horizons. Commenting on the guest posts at the blogs I visit is a classy touch, too.
At Rowena Cherry's blog, I talk about the cumulative effect of marketing:
I hang out in with Basil Sands and talk about opera:
I get goofy over at Read, Write, Knit, Panic:
Afraid review by Dana Strotheide:
Afraid review by Journey of a Bookseller:
So far in March, I've appeared on 81 different blogs, not counting the posts I've made here on A Newbie's Guide to Publishing. If all works out as planned, I can hit 100 by the end of the month...
Thursday, March 26, 2009
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When I expressed interest in coffee, my good friend Em, of Emily G's told me I had to talk to Jason Dominy, the Coffee Wizard, to learn how to brew the perfect cup. Turns out Jason is the Director of Outreach and Wholesale Support for the reputable Batdorf & Bronson Coffee Roasters, based in Atlanta and Olympia, Washington.
The special aspect to Batdorf & Bronson is that all their coffee is certified fair trade, certified organic or bought directly from the farm. Jason, "We roast with 100% renewable energy and recycle 80-90% of everything that comes in. They've become so successful in their methodology, here in Atlanta they roast coffee beans for the entire East coast- from Chicago to the Virgin Islands.
Jason favors the Clever Dripper process to make his perfect cup. Jason, "It's a hybrid of a French press and a pour over and allows for a rich, full body with a clean, sweet taste." He recommends a burr grinder for an even extraction and highly recommends buying whole beans to ground just before making your coffee. This will ensure the freshest cup of coffee with the deepest aroma and flavor.
So here's how to make the perfect cup. First, rinse the coffee filter, then add freshly ground beans. Start a timer at zero and saturate grounds with 200 degree water. The formula is 24 grams of coffee to 340 grams of water, just off boil. (This will make 2 coffee cups worth, or 12 oz.)
Jason likes to do a quick whisk on the very top to push the grounds into the water.
When the timer reaches 2:30, set the dripper on a large coffee mug or decanter to fill. Then serve and appreciate.
And if you see the pretty blue cup at a coffee shop, it means they're offering a high quality coffee roast from Batdorf & Bronson. Here in Atlanta, you can get a fresh cup at Dancing Goats. A perfect cup o' joe...tastes incredible and it's stylish. Thank you Coffee Wizard.
Photos and Content: Sweet Peach


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Cook Shrimp Recipes
View All | View Summaries
Cha Tom Recipe (Vietnamese Shrimp Cakes)
04.26.10 by Jackie
Chả tôm are lightly seasoned shrimp cakes. No tasteless fillers here; a sprinkling of tapioca starch, coriander, green onions, garlic and kaffir lime are the only ingredients added to supplement the flavor and texture of the shrimp. It is true Vietnamese comfort food.
These shrimp cakes make wonderful appetizers, but can also be served as an entrée. Just pair them with vermicelli (called bún chả tôm) and you'll have yourself a very traditional Vietnamese meal. You could also make mini sandwiches for a change of pace. I served them recently as appetizers for a dinner party with a plum dipping sauce. They will be delicious no matter how you choose to prepare them!
Full Recipe...


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Research & Analysis by David Rajnes
"Fast-Track" Strategies in Long-Term Public Disability Programs Around the World
This article examines fast-track procedures in long-term public disability programs in the United States and several other countries. Such procedures share a common goal of accelerating applicants—generally for those with severe disabilities, blindness, or facing terminal illness—through the disability determination process.
Permanent Disability Social Insurance Programs in Japan
This article examines the experience of Japan's social insurance permanent disability programs and compares its key features with the Social Security Disability Insurance program operating in the United States. It analyzes the determination and appeals processes in Japan for claiming permanent social insurance disability pensions. Trends in the number of Japanese disability program beneficiaries and benefit expenditures are also discussed.
The Evolution of Japanese Employer-Sponsored Retirement Plans
This article examines the development of Japanese voluntary employer-sponsored retirement plans with an emphasis on recent trends. Before 2001, companies in Japan offered retirement benefits as lump-sum severance payments and/or benefits from one of two types of defined benefit (DB) pension plans. One DB plan type was based on an earlier occupational pension model used in the United States. The other DB plan type allowed companies to opt out of the earnings-related portion of social security. Landmark laws passed in 2001 introduced a new generation of occupational retirement plans to employers and employees, creating three new DB plan designs and two new defined contribution types of plans. Since that time, the mix of employer-sponsored retirement plans offered in Japan has changed significantly, and overall employee coverage has declined. On balance, employer-sponsored retirement plans have remained largely DB in design.


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Greetings AntiOnline. Hello and Welcome to Part Two of my "Virus Research Information" tutorial. In my last tutorial, I discussed what are the different types and kinds of viruses out there and I also gave you a basic definition. In this tutorial, I'm going to discuss Greater Threats that are associated with viruses (worm's and trojans). I hope you guy's enjoy and learn from this tutorial.
Greater Threat's: Oh My God, There's More!!
It couldn't possibly be true, but it is. The internet (much like the world) isn't a safe place to be in and just when you thought it was safe and you only had to worry about viruses, along came greater threats. In this little section, we're going to talk about two more greater threats -- The Trojan and The Worm (and no, I don't mean the condom and insect either). These two internet threat's have become such HUGE threats that they are right up there with viruses and hackers (considering hackers can use trojans, but we'll go into that in a bit). It's trojan's such as Sub7 that have given endless amounts of script kiddies the ability to wreak havoc on a foolish user's machine and it's worm's such as Sasser that make even the 6:00 news, as it costs many companies money for the damage it does. Right now I'm going to go into each one seperately and give you a detailed description and example of each. Then I'll give you some method's/way's to prevent being attacked or bitten by these internet hazards.
Trojans: 7h15 15 1337!!
Ahh, one of the many problem's out there that most network administrator's worry will strike their less-informed employee's -- the trojan aka the trojan horse applications. A trojan horse application is best defined IMO in AntiOnline's "Hacker Jargon Files":
Another name for a trojan is a backdoor, and the hacker jargon definition for a backdoor is listed as:Trojan horse n.
[coined by MIT-hacker-turned-NSA-spook Dan Edwards] A malicious, security-breaking program that is disguised as something benign, such as a directory lister, archiver, game, or (in one notorious 1990 case on the Mac) a program to find and destroy viruses!
Now, trojans and backdoors are basically synonmous. A trojan can basically BE classified as another type of backdoor program (another type of backdoor program is a rootkit, RAT, etc). Both are meant for malicious purposes, both have caused script kiddies worldwide the ability (with a little social engineering skills) to take control over a poor victims PC. Now, trojans don't just give you control.. THEY GIVE YOU CONTROL. By that, you are given access to the systems files, the ability to disable the keyboard, disable the mouse, shutdown/reboot the system, print something from the system, open and close the CD-ROM drive, and MUCH more. Trojans, having a client-side end and a server-side end of it is what makes it unique and differenced from a virus. A virus has the creator who creates the virus and then from there thats it, the virus code does all the work and damage. However a trojan has a client and a server, the client to be administered by the person looking to cause damage, and the server being the "little virus" that goes onto the victims system and act's (like the name says) as a server, allowing the client to connect and have remote administration over the system.back door n.
[common] A hole in the security of a system deliberately left in place by designers or maintainers. The motivation for such holes is not always sinister; some operating systems, for example, come out of the box with privileged accounts intended for use by field service technicians or the vendor's maintenance programmers. Syn. trap door; may also be called a `wormhole'. See also iron box, cracker, worm, logic bomb.
Historically, back doors have often lurked in systems longer than anyone expected or planned, and a few have become widely known. Ken Thompson's 1983 Turing Award lecture to the ACM admitted the existence of a back door in early Unix versions that may have qualified as the most fiendishly clever security hack of all time. In this scheme, the C compiler contained code that would recognize when the `login' command was being recompiled and insert some code recognizing a password chosen by Thompson, giving him entry to the system whether or not an account had been created for him.
Normally such a back door could be removed by removing it from the source code for the compiler and recompiling the compiler. But to recompile the compiler, you have to use the compiler -- so Thompson also arranged that the compiler would recognize when it was compiling a version of itself, and insert into the recompiled compiler the code to insert into the recompiled `login' the code to allow Thompson entry -- and, of course, the code to recognize itself and do the whole thing again the next time around! And having done this once, he was then able to recompile the compiler from the original sources; the hack perpetuated itself invisibly, leaving the back door in place and active but with no trace in the sources.
The talk that suggested this truly moby hack was published as "Reflections on Trusting Trust", "Communications of the ACM 27", 8 (August 1984), pp. 761-763 (text available at http://www.acm.org/classics). Ken Thompson has since confirmed that this hack was implemented and that the Trojan Horse code did appear in the login binary of a Unix Support group machine. Ken says the crocked compiler was never distributed. Your editor has heard two separate reports that suggest that the crocked login did make it out of Bell Labs, notably to BBN, and that it enabled at least one late-night login across the network by someone using the login name `kt'.
Trojan Security
Having security from trojan's isn't as complicated or difficult as it would be made out to be. It is also very similiar to that of way's you could protect yourself from viruses. Below I'm going to list just a few quick tips to protect yourself from Trojans along with a link to an excellent trojan remover application.
-- DO NOT download files from people you don't know. Even people you do know, still scan anyways. It's best to be safe, afterall they may be infected with a trojan themselves.
-- DO NOT download software or programs unless it's from a trusted website or the vendors direct website.
-- DO scan any new software with a trojan remover.
-- DO use paranoia when accepting files from friends.
-- DO scan for trojans on your system using the trojan remover linked to you below.
-- For more tip's on trojan protection, you can use my tutorial "Tiny Virus Protection Tip Guide" and most of the tip's in there can also help you in concerning trojans.
For a really efficient and reliable trojan remover (one of the more widely used ones), click here to download and read up on it.
Worms: The Dirty Slimy Virus Plague
Worm's in today's world have gotten increasingly worse over a periodical amount of time. In short, a worm can be defined as a virus with a mind of it's own that spreads like wildfire. A worm requires no human interference once launched and many worms have been known to cause MAJOR amounts of damage to home systems and network servers alike. Here is AntiOnline's Hacker Jargon Definition of a worm:
A program that propagates itself over a network, reproducing itself as it goes. Compare virus. Nowadays the term has negative connotations, as it is assumed that only crackers write worms. Perhaps the best-known example was Robert T. Morris's Great Worm of 1988, a `benign' one that got out of control and hogged hundreds of Suns and VAXen across the U.S.
One of the more recent worms, Sasser, was talked about even during the 6pm news when it first came out. It affected and continues to affect many systems at an alarming rate. For more information concerning what you should know about Sasser, visit http://www.microsoft.com/security/incident/sasser.mspx
Worm Security
Security in this field is somewhat different in term's of what to go about doing and what to look for. Many people will say, "just follow what you know about virus security". I personally do that and I've never been bitten by a worm. I use my knowledge on the subject (viruses/worms), a little common sense/logic, and of course the following tips to prevent being bitten from worms:
-- Worms tend to like to travel through e-mail as attachments. Be wary of what you download off your e-mail. If it look's suspicious and seem's hazardous, chances are it is. Don't open it and delete it right away.
-- Worms can be disguised as programs/media downloaded off of p2p such as KaZaa. Scan your files and make sure nothing is infected.
-- Be paranoid.
-- Be kept up to date on your system. Always have everything fully patched and updated to the maximum.
-- Be on the look out for new worms. Subscribe to bugtraq or symantec's response team and keep updated on whats new and whats out there. Awareness is key.
-- Try to look online for worm removal tools/guides/etc so you are prepared. Also, remember safe mode is your friend. Atleast it's mine.
-- (Personal Tip) Visit http://www.us-cert.gov/current/current_activity.html to be aware of current activity at the moment. You can never be too aware, since new hazard's are always coming out.
-- Be smart. Treat your system like it's worth gold and make sure your security is baby's ass tight.
In conclusion of this tutorial, I think we have established that both of these two hazards which are classified alongside viruses are just as deadly and fatal to your system/network/PC. Hopefully you will be protected against them and will know what to do in the event of an emergency. I'm going to write a part three of this little "series" discussing Advanced Security Measures that can be taken to fully secure a network (yes, network.. meaning we MIGHT have to spend some money!) from the hazards discussed.


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India may roll back diesel hike as coalition cracks
New Delhi, September 19, 2012
India's crisis-torn government looked set to offer a limited rollback of its hike in diesel prices on Wednesday after a key ally withdrew from the coalition, reducing it to a minority administration and raising the risk of an early election.
Prime Minister Manmohan Singh's government is widely expected to survive the blow to its parliamentary strength, but its new dependence on regional parties averse to reform will reduce its room for further steps to revive economic growth.
Mamata Banerjee, the firebrand chief minister of West Bengal state, announced on Tuesday that she was pulling her party out of the coalition after Singh stood firm on a slew of economic reforms, including the opening of India's retail sector to global supermarket chains.
But a concession to pull her back from the brink before a Friday deadline appeared to be on the cards after an emergency meeting at Singh's residence.
A senior source in his Congress party said the government was considering a partial reduction in last week's 12 percent increase in diesel prices, which economists had long called for to rein in subsidies that have blown out the budget deficit.
A government official said the hike of 5 rupees per litre could be pegged down to 3 or 4 rupees, and a new limit on the consumption of subsidised cooking gas cylinders may also be raised.
However, Congress party leaders said there would be no U-turn on allowing investment from foreign retail chains such as Wal-Mart Stores into the retail sector.
"The government is not in a mood to relent (but) ... there could be some cosmetic rollback," one party leader told Reuters.
If Banerjee does pull her 19 lawmakers out of the ruling United Progressive Alliance (UPA), the Congress-led coalition will be left with 254 seats in parliament, 18 short of a simple majority.
"The beginning of the downfall of the UPA government has started," said Ravi Shankar Prasad, spokesman of the main opposition Bharatiya Janata Party (BJP), amid speculation that the government may fall before its mandate runs out in mid-2014.
While Singh can count on two other regional parties outside the coalition to prop it up with a combined seat tally of 43, both are also opposed to retail liberalisation, which could once again endanger a policy that stalled last year amid street protests.
The move on retail was among a series of "big bang" reforms launched last week. They are seen as crucial to reviving India's flagging economic growth, reining in a bloated fiscal deficit and warding off the spectre of a credit rating downgrade.
Singh's renewed drive for reform had cheered investors as a sign that the government was finally shaking off months of policy inertia. However, the measures sparked a furious backlash from Banerjee and other political leaders, who condemned them as a needless attack on hundreds of millions of poor people.
The BJP said it would try to push for a special sitting of parliament to be convened to hold a confidence vote, which could potentially bring the government down. However, lawmakers are not due to meet for their next session until late November.
Growth in Asia's third-largest economy has languished near its slowest in three years amid an avalanche of criticism for Singh's government, which has grappled with a spate of political scandals since his second term began in 2009.
"The government is in a critical situation but they will somehow survive for now," said political analyst Amulya Ganguli.
"A minority government cannot, however, last that long. We may look at elections being brought forward," he said. National elections are due by 2014, when Singh is expected to stand down.
Several party and government officials had earlier told Reuters that Congress leader Sonia Gandhi had assessed the risks of losing coalition allies over the measures and concluded the government was safe.
Banerjee came to power in West Bengal in 2011, ending more than three decades of Communist rule in the state. Colloquially known as "Didi", or "elder sister", Banerjee's supporters hail her as a champion of India's poor and dispossessed.
But her politics have been a thorn in the side of the government. Her protests were instrumental in blocking a slew of economic measures, from retail reform to allowing foreign direct investment into India's aviation and insurance sectors. - Reuters


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Home » Categories » For Girls - Bedding, Decor and Furniture » Bedding for Girls
GiggleBrush Designs brings you a wonderful selection of girl's baby bedding and big kid bedding. We are constantly adding to our collection and searching for more sets that you will love! The latest addition to our line of crib bedding is this Greta Crib set by Serena and Lily. Greta also has several new friends and the complete Serena and Lily line is surely to have something for everyone!
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The Conservancy has converted to electronic noticing for meeting agendas. If you wish to recceive meeting agenda notices, please send your email address to:
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Legislature in 1980. Since that time, it has helped to preserve
over 75,000 acres of parkland in both wilderness and urban
settings, and has improved more than 114 public recreational
facilities throughout Southern California.
Through direct action, alliances,
partnerships, and joint powers authorities, the Conservancy's
mission is to strategically buy back, preserve, protect, restore,
and enhance treasured pieces of Southern California to form
an interlinking system of urban, rural and river parks, open
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First Steps in Family History
Where do I start?
Start with yourself and your immediate family and work back from there. Older relatives can provide a great deal of helpful information, including stories about earlier generations that you could not find in written sources. Nobody remembers everything accurately, so it is important to try to locate family documents and pictures and either scan or photograph them. In the case of pictures, always name your image of them in a way that makes it clear who is included and, where possible, when it was taken, e.g. "1900ish John Baxter & Ann Truman".
Every family's history is at least slightly unique, but many people encounter similar puzzles as their research progresses. It can be a great help to join a family history society and tap into its local knowledge, meeting fellow members who may be able to help you with questions relevant to the stage you have reached. It is well worth visiting the list of our member societies.
How should I search beyond living memory?
The answer to this question depends very much on what sort of information you have already gathered. If you are fairly sure where the people you are looking for lived at some stage in the period 1841 to 1911 (for instance, a village, a small town or a particular part of London), it is probably best to go straight to census records. However, if you do not know where your forebears were likely to have lived at that time or they had commonly used Christian/surname combinations, you may need to buy birth, marriage or death certificates in order to obtain enough information to be able to find them in census records.
We are allowed to see information about individuals that was collected in the censuses of 1911 and earlier. Few lists of households and names survive from the censuses held before 1841, but all the censuses for England, Wales and Scotland have been indexed for the period 1841 to 1911 and are available online as digitised images.
You can find detailed information about the background to the census and the information likely to be found in it for each year in the "England Census" and "Wales Census" and "Scotland Census" pages of FamilySearch Research Wiki.
Further Steps
Some of the major sources that include substantial periods before the census era are:
- Parish registers – many of these start in the 16th century.
- Bishops transcripts – contemporary copies of parish register entries, again often starting in the 16th century.
- Probate records – a complicated network of local and higher-level church courts operated before 1858, after which a single system has served the whole of England and Wales.
- Land Tax – the best survival period for records is 1780-1832.
- Hearth tax – lists of householders for various years 1662-1689.
- Newspapers – many survive from the late-18th century onwards. Scanned and indexed images of pages from a wide range of titles can be found at FindMyPast
Images of the original parish registers, wills and administrations are increasingly becoming available online, often with the name indexes. Unlike census records, each collection will usually be found on one website.
You can save money
The National Archives and many public libraries, family history centres and record offices provide free public access to some commercial websites. So you may be able to avoid buying a subscription and still be able to see the census and other records that appear there.


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If January is just around the corner, you can bet the farm that the Huntington Beach Playhouse is assembling a musical to start its new season. You can likewise wager that Larry Watts will be directing it and Adriana Sanchez will be singing.
Last January, the playhouse inaugurated the 2010 season with "Gypsy," and the year before saw "The Sound of Music" setting the pace — both shows helmed by Watts and featuring the golden voice of Sanchez in the central role. Back in 2007, Watts directed "The Best Little Whorehouse in Texas," sans Sanchez, to start the season.
Comes now "Oliver!", Lionel Bart's musical adaptation of the vintage Charles Dickens novel "Oliver Twist," the movie version of which won the Best Picture Oscar in 1968. The show opens Jan. 7 and will play through Jan. 30.
The title character, whose request for "more" gets him into a big jam, will be portrayed by young Austin Kelly, with Daniel Zimmerman playing his buddy and tutor in the art of pickpocketry, the Artful Dodger. Both report to Fagin, a wily conniver who'll be enacted in Huntington Beach by Stefan Berglund.
Brian McFadden takes on the role of Bill Sikes, one of Dickens' nastiest characters, while his soft-hearted girlfriend Nancy — who sings the memorable "As Long as He Needs Me" — will be played by Sanchez.
Other featured roles in "Oliver!" will be played by Gavin Quan (Bumble), Jessica Schlenz (Widow Corney), John Francis (Mr. Sowerberry), Mary Hall (Mrs. Sowerberry), Mark Berglund (Noah Claypole), Lauren Cicerone (Charlotte) and Jeanean Naqvi (Bet).
Many theaters would double-cast Fagin's young proteges and the workhouse boys, but not the Huntington Beach Playhouse, which has Austin Padilla, Shea Durazzo, Griffen Runnels, Jacob Holmes and Joseph Holmes playing the young pickpockets. Oliver's mates in the workhouse will be Grant Durazzo, DJ Price, Will Kelly, Charlie Sabovich and Matthew McCarthy.
Musical director Mike Walker will take charge of such familiar numbers as "Consider Yourself," "I'd Do Anything" and "As Long as He Needs Me." Claudia Berglund is handling the assignment of creating the period English costumes.
With a show this elaborate, it's good to have a plethora of producers. In this production, Bev and Daniel Lucero and Chris and Mike Grisey fill this bill.
"Oliver!" will fill the stage of the Library Theater, 7111 Talbert Ave., Huntington Beach, Thursdays and Fridays at 8 p.m., Saturdays at 3 and 8 p.m. and Sundays at 2 p.m. Tickets are $18 to $20 and may be reserved by calling the playhouse box office at (714) 375-0696.
TOM TITUS reviews local theater for the Independent.


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The Burn Foundation , a Philadelphia-based nonprofit organization dedicated to preventing burns, supporting the burn care community, and enhancing the quality of life for burn survivors, was recently awarded a $50,000 grant from PECO Energy, Philadelphia. The grant will support burn prevention education programs for electrical contractors and those who work around electrical wires.
"Contact with electric wires can be deadly, so we are grateful that PECO continues to recognize the importance of making prevention programs available to people whose jobs put them at higher risk for contact," says Patsy Porter, Burn Foundation president and CEO. "We also thank the company for its steadfast support of our organization over the years. PECO has played a significant role in enabling us to advance our mission of prevention and support for burn survivors."
Financial assistance in previous years enabled the Burn Foundation to produce a safety DVD for contractors. Called "Professional Contractor Safety: Preventing Electrical Injuries," it is available to contractors through the Burn Foundation. For more information, call (215) 545-3816 or e-mail [email protected].


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Enthusiastic power users still a danger?
How much freedom is too much?
Reg reader workshop Some would argue that it all started with Lotus 123 back in the 80s. When the early spreadsheets emerged and users seized on them as a way of solving their own information requirements, IT's control of the organisation's data started to gradually slip away. We could put all of the security and integrity checks we liked into central systems, but it all counted for nought as soon as the user exported a snapshot of the data and starting manipulating it and distributing it offline.
As we got into the 90s, chaos really started to set in. The desktop PC became truly ubiquitous, driven by both Microsoft Office and the first generation of Client Server technology. Then someone invented ODBC, allowing pretty much anything to hook into the databases that underpinned operational systems. Soon there was an explosion in the number of desktop query, reporting and "productivity" tools that allowed users to get straight to relational data.
And the more users gained access to the corporate crown jewels, the more demanding they became. The IT department found itself constantly nagged by users wanting to know where to look for information, how to combine things from different sources to get the result they wanted, and how to fix things when it didn't quite work out the way they intended.
Of course, some of the enthusiasts didn't ask, they just took weeks of time out from doing their day job to set up elaborate data extraction, merging, and manipulation mechanisms using their armoury of query tools, spreadsheets, and desktop databases to create their own little view of the world.
Then the real fun came when they proudly took the results of their toils to the next management meeting and discovered that an equally enthusiastic and enterprising colleague had been through a similar DIY exercise and come up with a different set of numbers that didn't match. Whole meetings then became hijacked by trying to work out how people had arrived at their set of numbers and which particular version of the truth was actually correct, rather than dealing with the real business at hand.
But that was the 80s and 90s - history that is long behind us. Clearly since that time query and reporting technology has advanced considerably, systems are a lot better integrated than they were, data warehouses are in place to serve up information conveniently and coherently to users, and experience has been gained on how to avoid the kinds of issue we have been discussing. We would imagine, therefore, that organisations generally have their act together much more effectively today.
So is this true?
Well, you tell us. Is there a different breed of power user out there now that can quickly, efficiently, and safely generate the information they need, or is it still a case of enthusiastic amateurs wasting huge amounts of time producing dubious output when they should be getting on with their "real" job? Either way, how much of a hassle is it for IT departments supporting enthusiasts and power users, and what are the most common issues you are dealing with?
We'd love to hear your stories and opinions in our discussion below.
Sponsored: Becoming a Pragmatic Security Leader


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Singapore (/ˈsɪŋəpɔr/ ( listen)), officially the Republic of Singapore, is an island country off the southern tip of the Malay Peninsula, 137 kilometres (85 mi) north of the equator, in Southeast Asia. It is separated from Malaysia by the Straits of Johor to its north, and from Indonesia's Riau Islands by the Singapore Strait to its south. Singapore is the world's fourth leading financial centre and a cosmopolitan world city, playing a key role in international trade and finance. The port of Singapore is one of the five busiest ports in the world.
Singapore has a long history of immigration. It has a diverse population of close to 5 million people made up of Chinese, Malays, Indians, Asians of various descents, and Caucasians. 42% of the population in Singapore are foreigners who work and study there. Foreign workers make up 50% of the service sector. The country is the second most densely populated in the world after Monaco. A.T. Kearney names Singapore the most globalised country in the world in its Globalization Index.
Before independence in 1965, Singapore was a vibrant trading port with a GDP per capita of $511, the third highest in East Asia then. After independence, foreign direct investment and a state-led drive for industrialization based on plans by former Deputy Prime Minister Dr. Goh Keng Swee created a modern economy.
The Economist Intelligence Unit in its "Quality-Of-Life Index" ranks Singapore as having the best quality of life in Asia and eleventh overall in the world. Singapore possesses the world's ninth largest foreign reserves. The country also maintains armed forces that are technologically advanced and well-equipped.
After a contraction of -6.8% in the 4th quarter of 2009 Singapore claimed the title of fastest-growing economy in the world, with GDP growth of 17.9% in the first half of 2010.
Population: 5,076,700
Area: 710.2 km2 (187th) 274.2 sq mi
Population: 5,076,700
Area: 710.2 km2 (187th) 274.2 sq mi
* Intro text, area and population information from Wikipedia.com.


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Neighbors set to sue Hartman on development
Gordon Hartman is back in the development business, and his latest project that would turn a 527-acre ranch into a 1,493-house subdivision on the far Northeast Side is causing problems with the neighbors, who claim he is violating the Endangered Species Act and threatening San Antonio's water supply.
After attempts to meet with Hartman and city officials about the subdivision failed, the neighbors Thursday announced their intention to sue Hartman, the city, the San Antonio Water System and the Judson Independent School District in federal court for not doing their part to protect the land and the Edwards Aquifer.
Two advocacy groups, the Greater Edwards Aquifer Alliance and the Aquifer Guardians of Urban Areas, are allied with the neighbors.
Conflicts like this tend to arise on the far North Side, still a sought-after area for residential construction, especially as that industry picks up, though also home to the most environmentally sensitive land in the county because of the aquifer.
The land, which is off Evans Road, has five caves and is covered with a mixture of mesquite, open grasslands and oaks. For two decades, developers have put forth various plans for it, including golf courses and large-lot luxury homes. Now, Hartman's development will have more than three homes per acre.
Since May, neighbors have listened to bulldozers drive through what they call habitat for endangered golden-cheeked warblers. They say they've seen the federally protected birds on their properties and point out that the development is less than a mile from a preserve set up to protect the species.
The caves on Hartman's land feed directly into the aquifer and could be home to other endangered species, they say.
Last summer, the Texas Commission on Environmental Quality cited Hartman after 174.2 cubic yards of construction and demolition waste, including paint, was found dumped inside one cave.
The TECQ said it would fine Hartman $2,750.
Hartman denies the allegation and has not paid the fine, saying the cave was filled when he bought the land and that a homeowners' association paid for the cleanup.
He said he was surprised by the opponents' threat of legal action.
"I don't ignore neighborhood groups," said Hartman, who founded the San Antonio Scorpions soccer team and Morgan's Wonderland, an amusement park for special needs children.
Hartman said he'd be happy to talk to the group members, but probably wouldn't go along with their primary demand: decrease the number of homes.
"There's already been a plan in place and approved," he said, noting construction started about six months ago.
In 2005, Hartman sold his companies and retired as a developer and builder to focus on the Gordon Hartman Family Foundation. He said the foundation takes up "90 percent" of his time, but he now is doing "a little bit of development."
Neighbors complain officials aren't listening to their concerns because they live outside the city limits so no City Council member represents them, and they don't share the political clout of the developers.
"We couldn't even find an attorney in San Antonio to take the case," opponent Tom Tobin said.
Hartman hired the development firm Bitterblue Inc. to help with the project. One Bitterblue owner is Gene Powell, who was appointed by Gov. Rick Perry to the University of Texas System Board of Regents in 2009 and now is its chairman.
His spokeswoman, former mayoral candidate Trish DeBerry, said Powell is deferring to Hartman to answer questions, since his firm owns the property.
Dan Kossl, who also works at Bitterblue, serves as a planning commissioner for San Antonio. The commission approved revised plans for Hartman's development Aug. 22, and the minutes show Kossl recused himself during the vote.
SAWS is responsible for enforcing the city's impervious cover limits. Normally, a project on the outskirts of the city over the Edwards recharge zone only could cover 15 percent of a property with roofs or roads, which limits the polluted runoff going into the aquifer.
But because this project inherited the development rights given before those limits were in place, it can proceed with its proposed 47 percent impervious cover, SAWS says.
Judson ISD has plans to put in an elementary and middle school there, but has not moved forward besides doing a study that found the land was not occupied by warblers.
But the contention of the neighborhood group is that a study, done with a single site visit by a biologist to see if the habitat is likely to have endangered species, is not the same as a survey, which requires multiple visits.
A survey is what the city of San Antonio asks developers to complete if they are building in an area likely to have endangered species.
When filling out the city's habitat compliance form, Hartman said he did a survey for warblers and the endangered invertebrates that may live in the caves and submitted that to the U.S. Fish and Wildlife Service, which is responsible for protection of endangered species.
But a request to the USFWS showed surveys had not been submitted.
Gene Dawson of Pape-Dawson Engineers, which did much of the environmental work for Hartman, said the fact that Hartman was not accurate on the form he filed with the city was not significant.
He said the form is merely designed to make sure developers and the USFWS had a dialog about complying with the Endangered Species Act and that had happened.
He noted there would be buffers of undeveloped land around the caves to protect any endangered species and water flowing into the aquifer.
He also said his company's study found there was no warbler nesting habitat and so a survey was not needed.
"Mr. Hartman believes he is complying with the Endangered Species Act," Dawson said, and will continue with his plans.
By federal law, the neighbors can sue in 60 days.
Staff Writer Lindsay Kastner contributed to this story.


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BAYONNE, N.J., Jan. 29, 2015 (GLOBE NEWSWIRE) -- BCB Bancorp, Inc. (Nasdaq:BCBP) announced that the Board of Directors unanimously approved a quarterly cash dividend of $0.14/share on January 21 to shareholders in its common stock of record on February 3, 2015, payable on February 16, 2015. This compares with a quarterly dividend of $0.12/share for the same period last year.
Thomas Coughlin, President and Chief Executive Officer, said, "Our continued issuance of a quarterly dividend to our shareholders is reflective of the strength and ongoing success of the business strategies our Board of Directors and management team have developed and are implementing. Despite an economy not yet fully recovered and a challenging regulatory environment for financial institutions, our shareholders continue to receive value from their investments while we position the franchise for continued growth and success going forward."
BCB Community Bank presently operates 13 full-service branch offices in Bayonne, Colonia, Fairfield, Hoboken, Jersey City, Monroe Township, South Orange and Woodbridge.
Questions regarding the content of this release should be directed to Thomas Coughlin, President and Chief Executive Officer, or Thomas Keating, Senior Vice President and CFO, at (201) 823-0700.
Forward-looking Statements and Associated Risk Factors
This release, like many written and oral communications presented by BCB Bancorp, Inc., and our authorized officers, may contain certain forward-looking statements regarding our prospective performance and strategies within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. We intend such forward-looking statements to be covered by the safe harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of said safe harbor provisions.
Forward-looking statements, which are based on certain assumptions and describe future plans, strategies, and expectations of the Company, are generally identified by use of words "anticipate," "believe," "estimate," "expect," "intend," "plan," "project," "seek," "strive," "try," or future or conditional verbs such as "could," "may," "should," "will," "would," or similar expressions. Our ability to predict results or the actual effects of our plans or strategies is inherently uncertain. Accordingly, actual results may differ materially from anticipated results.
There are a number of factors, many of which are beyond our control, that could cause actual conditions, events, or results to differ significantly from those described in our forward-looking statements. These factors include, but are not limited to: general economic conditions and trends, either nationally or in some or all of the areas in which we and our customers conduct our respective businesses; conditions in the securities markets or the banking industry; changes in interest rates, which may affect our net income, prepayment penalties and other future cash flows, or the market value of our assets; changes in deposit flows, and in the demand for deposit, loan, and investment products and other financial services in the markets we serve; changes in the financial or operating performance of our customers' businesses; changes in real estate values, which could impact the quality of the assets securing the loans in our portfolio; changes in the quality or composition of our loan or investment portfolios; changes in competitive pressures among financial institutions or from non-financial institutions; changes in our customer base; potential exposure to unknown or contingent liabilities of companies targeted for acquisition; our ability to retain key members of management; our timely development of new lines of business and competitive products or services in a changing environment, and the acceptance of such products or services by our customers; any interruption or breach of security resulting in failures or disruptions in customer account management, general ledger, deposit, loan or other systems; any interruption in customer service due to circumstances beyond our control; the outcome of pending or threatened litigation, or of other matters before regulatory agencies, or of matters resulting from regulatory exams, whether currently existing or commencing in the future; environmental conditions that exist or may exist on properties owned by, leased by, or mortgaged to the Company; changes in estimates of future reserve requirements based upon the periodic review thereof under relevant regulatory and accounting requirements; changes in legislation, regulation, and policies, including, but not limited to, those pertaining to banking, securities, tax, environmental protection, and insurance, and the ability to comply with such changes in a timely manner; changes in accounting principles, policies, practices, or guidelines; operational issues stemming from, and/or capital spending necessitated by, the potential need to adapt to industry changes in information technology systems, on which we are highly dependent; the ability to keep pace with, and implement on a timely basis, technological changes; changes in the monetary and fiscal policies of the U.S. Government, including policies of the U.S. Treasury and the Federal Reserve Board; war or terrorist activities; and other economic, competitive, governmental, regulatory, and geopolitical factors affecting our operations, pricing and services.
It also should be noted that the Company occasionally evaluates opportunities to expand through acquisition and may conduct due diligence activities in connection with such opportunities. As a result, acquisition discussions and, in some cases, negotiations, may take place in the future, and acquisitions involving cash, debt, or equity securities may occur. Furthermore, the timing and occurrence or non-occurrence of these events may be subject to circumstances beyond the Company's control.
Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this release. Except as required by applicable law or regulation, the Company undertakes no obligation to update these forward-looking statements to reflect events or circumstances that occur after the date on which such statements were made.
CONTACT: BCB Bancorp, Inc. Thomas Coughlin President & Chief Executive Officer or Thomas Keating Senior Vice President and CFO 201-823-0700Source:BCB Community Bank


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Obama and Romney Face Off on Tech Policies
I have never believed that people make political decisions based on the technology policies of the candidates, but perhaps more of us should. After all, you can argue that technology has been the leading force in driving economic growth, and everyone agrees that the economy is a crucial factor in making a political decision. Back when I edited PC Magazine, we would ask the presidential candidates for their positions on major technology issues around election time, and often (but not always) got interesting responses.
New York Tech Meetup recently got both President Barack Obama and Governor Mitt Romney to write letters explaining how their policies will benefit the growth of start-ups and new technologies. The responses are interesting, though I would love to see the candidates take more specific stances on topics such as Internet privacy, intellectual property and fair use rights, software patents, wireless concentration, and broadband rollouts.
In my view, while technology is driven by private enterprise—both entrepreneurs and established companies—government does play a role through regulation, for better or worse, in these areas, as well as its investments in basic research. I doubt that the presidential debates will ever get to those issues, but it's still good to see both candidates at least spelling out some thoughts on technology.


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Napkin on kitchen table:
Fed the animals, coffee's brewed. Might want to
let the dog out one more time. Drink your juice.
See you tonight.
Text message before lunch:
Did u call dr? Don't forget! Luv u
Email, after lunch:
Tried calling, keep getting put on hold so
will try later. Dumb doctors. Bring Chinese for dinner?
Reply email:
Yes, Chinese. No worries – keep trying, leave message
for MD to call you asap.
Reply email:
Cancel Chinese please. Stomach's in turmoil. Hot soup?
Reply email:
Whatever you want – talk later, boss coming.
Whispered voice message from 4 pm meeting:
Soooo tired. Can't wait to go home. Finally reached the
doctor – we're on for tomorrow. Yay!
Voice message, from car, loud:
One more stop hon, and I'll swing over to Roma's for your soup and
fresh bread. How 'bout that? Huh? Taking care of my baby… see you in a bit!
While he waits for her soup and his sandwich, he goes next door where the bell
rings as it swings against the glass, and the curly H promises just the right words…
not one for flowers and pastels –
he settles on blue
the color of a dream he has, about to come true.
He retrieves a pen from a wrinkled shirt pocket, and
leaning against the counter,
You and me, we're in this…
Bilingual thoughts on life, language, learning, and all things Latina.
Saturday, March 20, 2010
Labels: poems
3 comments:
- Deb said...
I love this!!! are congratulations in order?!
- April 3, 2010 at 12:46 AM
- Cassy said...
Congrats for me would have been 13 years ago! :) This poem was inspired by that time, and by the way things are now... how we communicate via tech. Thanks for commenting!
- April 3, 2010 at 11:20 AM
- TeachEnEspanol said...
This is so beautiful. I am finding so many connections to my own life in your words!
- May 27, 2010 at 9:14 AM
Subscribe to: Post Comments (Atom)


text:
Pitched Matt; Slow Generic Response.
Fund: Madrona Venture Group
Posted by How_Matters on 2010-10-06
I was introduced to Matt through mutual aquaintances. Met with him at the Madrona offices. He arrived late, seemed rushed, but quickly composed himself and seemed engaged. The conversation was fine; nice enough fellow. Demo'ed the product and despite clear positioning (and real customer and sales examples) of our product designed and built and being sold as b2c mass market, he kept making suggestions about fine-tuning our model (raise pricing, offer consulting services) that were appropriate only for enterprise b2b approach. He asked for the slide deck (we hadn't gone through it all) and said he would get back in touch.
Two months later... got an email from him apologizing for the delay and saying it wasn't a fit for Madrona right now. Unfortunately, he didn't provide any reasons or helpful feedback or suggestions - I like to learn how to do better. It's also good to know if "right now" meant to check back under certain circumstances or if they just weren't interested in the space/team. But at least we got a (belated) definitive answer. Follow-up email to him later got no response.PRIVATE: Members Only (499 Characters)


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William Friedkin has been directing films for roughly 45 years. You wouldn't know it to look at him. You'd likelier guess that he was born around the time his first feature — the 1967 Sonny and Cher vehicle "Good Times" — was made. Maybe it's just his enthusiasm and energy.
Assuming you're not one of the few who caught "Good Times," you're likelier to have become aware of him in 1971 when his gritty, low-budget cop film "The French Connection" was a huge surprise hit; or the following spring, when it received nine Oscar nominations, five of which (including Best Picture and Best Director) it won. He followed it up two years later with "The Exorcist," which was an even bigger hit and became the most iconic horror film in decades. Since then, he's made roughly a dozen more movies, including his latest — the riveting, violent, sardonic "Killer Joe." Like its predecessor, "Bug," it's from a screenplay by Tracy Letts, based on Letts' own play.
In "Killer Joe," Matthew McConaughey plays the title character, a ruthless hired killer who gets hired by a not very bright Texas boy named Chris (Emile Hirsch) to kill Chris' mother for insurance money so he can pay off gambling debts. He has no cash to pay upfront, so Joe insists on holding, as "collateral," Chris' sister, Dottie (Juno Temple). Not surprisingly, things do not go perfectly.
Speaking with Friedkin recently, I asked him about Letts, these two projects, and adapting stage plays in general.
Andy Klein: Early in your career you made "The Birthday Party" and "Boys in the Band," both theatrical adaptations, and then didn't work from stage material for another 36 years, until you made "Bug." Is there a reason?
William Friedkin: Just that they were great screenplays with wonderful characters and menace and humor. Material comes
from different places, but in those cases it happened to come from a play. I've done 16 films, and they come from novels, original ideas and events … and, in those cases, plays.
AK: But suddenly two films in a row from the same playwright?
WF: It's just that Letts is the first playwright I've felt this way about since [Harold] Pinter. I was on the same page with Pinter and now again with Letts. I just love the characters and the stories and the dialogue. We sort of share the same world view.
AK: Your generation [including Steven Spielberg, Francis Coppola and Peter Bogdanovich] were successful right as the old studio system was crumbling.
WF: That was the '70s, which many critics now refer to as the "Golden Decade" of Hollywood. And we were all getting fired every day. Coppola was being fired off "The Godfather." I had a phone call from the producer of "Raging Bull" while it was being filmed asking me if I wanted to replace [Martin] Scorsese. That was a common thing then. For us, it was certainly a lot of fun; and, as I look back on it, there were some very good films made, but it wasn't a golden age to us at the time. It's much easier for the guys today working on a $300-million movie, where they have everything they want. Anything a filmmaker can dream up can be done today.
AK: Theoretically things have changed, yet the same sort of restrictions prevent scripts from getting made today, for reasons of bad taste or budget or whatever.
WF: Taste doesn't enter into the equation. There is no taste; it's always in the eye of the beholder. The guys who ran the studios in the '70s, they had a certain taste, and that's why so many films got made — different kinds of films, mostly adult films. The Heads of Production did what they wanted to do and just hoped that their own taste would be in sync with the public's. But I see it from a different prism now. In the '70s and before, there was nothing to compete with. There wasn't so much cable and television and home video and video on demand.
AK: You worked in TV a little?
WF: A lot. I did live television for about eight years. In Chicago, from 1956 to about 1964. I came right out of high school into live television. For the first seven or eight months I was in the mail room. That's the way you learned and moved up.
AK: Is there any equivalent to that now?
WF: No. Now you can go out and buy a camera and make something. And you can get it shown. You can make your own film or whatever you call it and put it on YouTube or any number of other sites. That's different than my time. I had to go through a long apprenticeship. The other crafts, like camera and editing, had long apprenticeships.
AK: At the very end of the credit crawl for "The Dark Knight Rises," it says, "This movie was shot and finished on film."
WF: Well, that might be the last such credit, because 35mm [film] won't be manufactured after this year. Eastman Kodak is bankrupt. Nobody else is going to pick up the slack. The technology is changing; and I welcome the change.
AK: What do you think is lost, if anything?
WF: Nothing. The cinematographer's art is not lost in the digital world. I like what cellphones produce. I take pictures with cellphones, and I like them. It's changed a lot of the concept of what is the art of photography. It's what's in front of the camera, not the camera itself. That's it: It's progress. I welcome it. I think these media are wonderful, and, if you're in the creative end of the business, they afford you far more opportunities than any of the stuff did before.
Friedkin's "Killer Joe" opens Aug. 3.
ANDY KLEIN is the film critic for Marquee. He can also be heard on "FilmWeek" on KPCC-FM (89.3).


text:
Former Deputy Sheriff Pleads Guilty to Civil Rights Violations
|U.S. Department of Justice January 11, 2013
WASHINGTON—Craig Billings, 39, a former deputy sheriff with the Murray County Sheriff's Office in Sulphur, Oklahoma, pleaded guilty today in federal court to a one-count information charging him with deprivation of rights for using unreasonable force and violating the civil rights of an individual who was being booked into the Murray County Jail.
According to court documents, on October 8, 2011, Billings, while working in his capacity as a deputy sheriff, physically assaulted the victim, who was handcuffed at the time and not a physical threat to anyone. Billings tackled the victim to the ground, positioned himself over the victim, grabbed the victim by the chin, and began to bang the victim's head into the floor. In so doing, Billings subjected the victim to unreasonable force, punishing him for verbally offending Billings. As a result, the victim sustained a mild concussion and suffered pain and swelling to his head. Billings knew that he was prohibited from using physical force on a restrained arrestee who is not a physical threat and assaulted the victim anyway.
"Every person in America has the right to be free from excessive physical force when they are taken into custody by law enforcement officers," said Assistant Attorney General Thomas E. Perez of the Department of Justice's Civil Rights Division. "While the vast majority of officers uphold this right on a daily basis, the Department of Justice and the Civil Rights Division will vigorously prosecute officers who do not act in accordance with the Constitution."
Billings was remanded into custody at the time of his guilty plea. He faces a maximum sentence of 10 years in prison. A sentencing date has not yet been set.
This case was investigated by the Ardmore Resident Agency of the Oklahoma City Division of the FBI and is being prosecuted by Assistant U.S. Attorney Dean Burris for the Eastern District of Oklahoma and Trial Attorney Fara Gold of the Civil Rights Division of the U.S. Department of Justice.


text:
One of the NFL's London games next season will actually be an afternoon game for Brits: It'll kick off at 1:30 p.m. local time. That means it'll be 9:30 a.m. on the East Coast, 6:30 a.m. on the West Coast, and, like, Tuesday in Hawaii.
All previous London games have been night games locally, to fit in with the NFL's regular Sunday afternoon slate. But that's not so good for the potential fans in the UK and Germany, who likely have better things to do on Sunday night, and whom these annual European games are presumably supposed to hook.
So the Falcons-Lions game on Oct. 26 (coincidentally or not, the best of the three matchups London gets next year) will be played in daylight in order to reach a global audience, the NFL said. That's more than just Europe—American football has made tentative inroads in India, Japan, even South Korea.
The idea of an NFL game starting at breakfast is old hat to those in the Pacific Time Zone, but it'll be a fun Sunday morning for those of you in the east. If you can drag yourself out of bed, you've have four whole football games to watch in a single day, just as god intended.


text:
State regulators have reached "a tipping point of activity" in the long road to deciding which casino developers will be allowed to set up shop in Massachusetts, Gaming Commission Chairman Stephen Crosby said in a recent, wide-ranging interview.
State regulators have reached "a tipping point of activity" in the long road to deciding which casino developers will be allowed to set up shop in Massachusetts, Gaming Commission Chairman Stephen Crosby said in a recent, wide-ranging interview.
Crosby detailed where the commission stands in its review of gaming applicants and what criteria they will use to judge casino plans, including what he termed "the wow factor" – features that make a proposal stand out as a major tourist destination.
"What really makes this distinctive?" Crosby said in a meeting with Wicked Local editors and reporters. "What makes this extraordinary?"
Crosby defended the application process to date, saying it has been criticized both for moving too slowly and too quickly. Once that process is finished and new regulations established, Crosby also indicated he may not complete the seven-year term he began last year.
"I can't imagine I'd stay seven years," Crosby said, noting he would then be in his mid-70s and technically is on a two-year leave from his job as dean of the McCormack Graduate School at UMass-Boston.
The commission is now performing background checks on 11 developers that submitted Phase 1 applications and paid a $400,000 fee to vie for licenses to build up to three resort casinos and one slot parlor allowed under the state's 2011 gaming law.
Commissioners say they are looking to see if applicants show "good character, honesty, integrity and financial suitability." They hope to decide by mid-July which of four slots applicants have passed and by the end of August for seven casino applicants.
Meanwhile, the commission in mid-June released its Phase 2 application, where applicants that make it through the first round will have to pitch their specific proposals.
The 236-page document asks each developer to detail project finances, building and site design, how it would promote economic development, how the applicant would mitigate side effects and how the project will ultimately benefit the region. Phase 2 applications are due Oct. 4 for slots and Dec. 31 for casinos.
"We want people to put their best foot forward now," Crosby said.
The commission also has hired researchers at UMass-Amherst to perform a $3.5 million study of socioeconomic issues, including gambling and financial problems, which will be used as a baseline to judge the impact of casinos on the state in the future.
Thus far, three communities – Springfield, Everett and Raynham – have approved host community agreements with developers to try to address side effects of hosting slots or casino facilities.
Casino opponents question the timing of these many moving pieces. John Ribeiro, chairman of a group that hopes to overturn the casino law in a 2014 ballot question, noted that Everett voters were set this month to decide on a host community agreement with developer Steve Wynn well before the Gaming Commission finished its background checks. Voters overwhelmingly approved the measure June 22.
The baseline study, which might help communities decide whether or not to support a casino, also is a long way off, said Ribeiro, who heads the Repeal the Casino Deal Committee.
"This whole process is so flawed," he said, adding that he believes the commission "is actually working for the casino industry."
Crosby praised the Massachusetts casino law overall, saying it differs from other states and sets aside more money to deal with problem gambling than any other. The law offers "incredible" local control, he said, noting that Wynn and Patriots owner Robert Kraft had to drop a proposal for a Foxborough casino after voters shot it down in a referendum.
"Fundamentally, it's very, very good legislation," he said.
Crosby described a range of factors the commission will consider when reviewing proposals. The number of jobs and revenue that a casino would generate are on the list, as well as the creation of work for under- and unemployed people in the region, he said. The commission has hired an investment banker to gauge how reliable applicants' job creation estimates are.
Commissioners also will weigh the geographical distribution of proposals. The commission will move first on licensing a slot parlor, which could affect which casinos get a green light.
As for the "wow factor," Crosby said he wants to see how proposals will draw people from beyond Massachusetts with hotels, spas and other amenities beyond gambling facilities.
"The high impact dollars are the dollars brought from out of state," he said.
Crosby wants to see how casinos tie into local infrastructure, saying the commission will seek assurances from state and local agencies, as well as local culture. He also hopes to see how casinos tie into existing draws to the state.
He urged communities that oppose casinos in neighboring towns to begin negotiating with developers to mitigate potential side effects to protect themselves, even as they fight such proposals. This is a tough balancing act, he acknowledged, but pointed to Medford Mayor Michael McGlynn, who has begun talks with Wynn Resorts about a proposal in neighboring Everett even after the Medford City Council came out against the plan.
"It's emotionally difficult," Crosby acknowledged. "It's practically difficult."
David Riley can be reached at 508-626-4424 or firstname.lastname@example.com.


text:
WASHINGTON, DC -- The childhood obesity epidemic is posing a threat to national security, according to a new report from Mission: Readiness, a group comprised of retired military leaders.
Members of the group met with U.S. Secretary of Agriculture Tom Vilsack yesterday to show support for new legislation related to improving children's nutrition and increasing funding for the national school lunch program.
"Our national security in the year 2030 is absolutely dependent on reversing the alarming rates of child obesity," Rear Admiral James A. Barnett, Jr., U.S. Navy (Ret.), said in a statement. "When over a quarter of young adults are too fat to fight, we need to take notice. We urge Congress to take action on child nutrition this year."
More than 9 million young adults aged 17 to 24 are too overweight to join the military, a new Mission: Readiness report, titled "Too Fat to Fight," finds. And during the past decade, the number of states with 40 percent or more of young adults considered overweight rose from one state to 39 states. The report analyzed data from the Centers for Disease Control and Prevention (CDC).
The group also noted that up to 40 percent of children's daily calorie intake happens at school. Some 80 percent of children who were overweight between the ages of 10 to 15 are considered obese by age 25. They said improving school nutrition could be a crucial area for reducing or preventing childhood obesity.


text:
|Para informaci�n en espa�ol, Oprima Aqu�
Sir Baden Powell, the founder of Scouting, said, "Scouting is a game," and so it is. A game for boys, led by men, but a game with a very serious and important air. A boy joins a troop of Scouts primarily because he expects to have fun, so our game must be fun. As a result of the fun a boy has, he is exposed to men of character, dedicated to the idea of helping boys to grow into the best kind of manhood. Character building, citizenship training, and physical fitness are our goals for every boy; and we must always keep these goals before us.
These goals are achieved in an atmosphere of brotherhood and comradeship primarily in an outdoor setting, because Scouting is an outdoor program. Boys, even in this space age, crave fun and adventure as well as the excitement and fellowship which can be found nowhere else in such full measure as they are found around a campfire with their fellow Scouts…floating a woodland stream in a canoe or hiking a trail with their buddies and their admired leader.
Leadership is developed only through opportunities to lead and Scouting offers these opportunities in abundance. Through the experiences boys have today as Scouts, they are prepared for the challenges of tomorrow in this increasingly complex world.
The program of character building and citizenship training was considered so important by the leaders of the nation that a federal Charter was granted to the Boy Scouts of America with the responsibility of making the program available to every boy in America.
Chartered by the National Council, our local organization has been assigned responsibility for twenty-two counties in North Alabama. Under our charter we are responsible for making the benefits of the movement available to the youth of the territory served by the council.
Online Rechartering & Advancement
Youth Protection Reporting Procedures
NYLT - National Youth Leadership Training
Scout Shops - Birmingham and Huntsville


text:
Achievement cards share with fellow developers and tech geeks what you've built during your career. You add info like what you used to build it, who you built it with and links or images to the process and outcome. They become part of your geek work history and you earn GeekCred from the cards, views, ^5's (our way of saying High Five for great work) - you may have done or are working on something awesome or you may be just learning to code. An achievement may be big or small, serious or humorous. Any geek achievement you're proud of will do.
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