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Florida Ad Valorem Taxation Update: First District Court of Appeal Broadly Interprets Charitable Use Exemption to Ad Valorem Taxation
In May, the First District Court of Appeal, which covers parts of North Florida and the Panhandle, issued an opinion broadly construing the charitable purpose exemption in Florida's ad valorem taxation regime. The opinion, Crapo v. Gainesville Area Chamber of Commerce, 2019 WL 1941241 (Fla. 1st DCA 2019) (hereinafter Gainesville Area), is a victory for taxpayers and provides an additional tool for taxpayers seeking to achieve exempt status for their properties.
At issue in the case was the ad valorem taxation for the 2014 tax year of real property owned by the Gainesville Area Chamber of Commerce ("Chamber") in Alachua County, Florida. The Chamber received exemption from federal income taxation under IRC § 501(c)(6), which applies to business leagues, trade advocacy groups, and similar organizations. However, after initially receiving an exemption from ad valorem taxation (that is, taxation of property based on its value and typically used to finance local services such as schools), the Alachua County Property Appraiser revoked the Chamber's property's exempt status in 2014. After an unsuccessful challenge of the revocation before the Alachua County Valuation Adjustment Board, the Chamber brought an action in circuit court. The circuit court permitted the exemption, and the Property Appraiser appealed.
The sole issue on appeal before the First DCA was whether the Chamber's property fell within the exemption granted under Florida law to property used for "charitable purposes." For context, all real property in Florida is subject to ad valorem taxation, unless is it expressly exempted from the tax. One category of exemptions includes property used exclusively or predominantly for educational, literary, scientific, religious or charitable purposes. Notably, under the Florida constitution, such property may be exempted from ad valorem taxation—it is up to the legislature to actually implement the exemption.
Under this authority, the legislature has enacted statutory regime which governs the exemption of property used for literary, scientific, religious or charitable purposes. Included therein is a provision specifically defining the term "charitable purposes" as:
[A] function or service which is of such a community service that its discontinuance could legally result in the allocation of public funds for the continuance of the function or service. It is not necessary that public funds be allocated for such function or service but only that any such allocation would be legal.
Fla. Stat. § 196.012(7). The First DCA affirmed the circuit court and held that the Chamber's property was used for charitable purposes, as defined above, and thus exempt. The crucial aspect of the First DCA's decision is the approach it took to interpreting the definition of "charitable purposes." The First DCA determined that this statute is clear and unambiguous in its meaning, and thus does not warrant any statutory construction or deeper analysis of its meaning. Under the Court's analysis, if the property at issue is used in a function or service to which public funds could legally be allocated, then the property is used for a charitable purpose. No further analysis is necessary.
The First DCA then looked at the Chamber's activities—economic development and related functions and services designed to grow the tax base, create jobs, and generally raise the level of prosperity in the local community. The First DCA equated the Chamber's activities to those of the Florida Department of Economic Opportunity, a State agency with the statutory mandate of creating, expanding, and retaining business in Florida and facilitating other job-creating efforts in the State. See Fla. Stat. § 20.60. Thus, because the Chamber's activities mirrored those of a publicly-funded State agency, the Chamber's activities could be supported by public funds and its property was used in furtherance of "charitable purposes."
The First DCA's decision was split 2-1. To the dissent, the term "charitable" had historically referred to relief for the needy, not broad-based economic development, and constituted something much narrower than any activity to which public funds may legally be allocated. The dissent also argued vociferously that the decision's interpretation of § 196.012(7) inappropriately equated a "charitable purpose" with a "public" purpose and applied a definition of "charitable" that exceeded the bounds of the Florida constitution and years of case law. The exemption for municipal purposes, the dissent argued, is dealt with separately in the Florida constitution, which in fact mandates an exemption for property used for municipal purposes, as opposed to authorizing the legislature to implement exemptions for property used for literary, scientific, religious or charitable purposes. Thus, to the dissent, the majority's interpretation of § 196.012(7) was contrary to the Florida constitution and contrary to the Court's obligation to either interpret a statute consistently with the Florida constitution or invalidate the statute as unconstitutional. The dissent felt it was the Court's obligation to interpret § 196.012(7) in such a way to ensure its adherence to the established understanding of the term "charitable purposes," specifically relief for the needy and not the equivalent of public purposes.
The majority brushed these concerns aside. When the legislature is clear in the meaning of a statute, it is not only unnecessary, but also inappropriate, to engage in statutory construction to discern an alternative interpretation or meaning ("Creating an ambiguity where one did not previously exist would exceed our authority."). Moreover, the dissent's concern regarding the historical meaning of the word "charitable" in the Florida constitution, and the amalgamation of public purposes and traditionally understood "charitable" purposes, was merely the result of choices plainly made by the legislature which should be left undisturbed. As the Court noted, the Florida constitution grants the legislature the power to implement exemptions for property used for charitable purposes does not itself define the word "charitable." Thus the only reference to determine that word's plain meaning in this context is § 196.012(7)—a statute enacted pursuant to the constitution's grant of legislative power on this specific issue. Interpretation of the word "charitable" by reference to the Florida constitution and related case law is consequently unnecessary and inappropriate.
Thus, the rule (in Counties covered by the First DCA, at least) is that any activity may give rise to a charitable use exemption from ad valorem taxation so long as that activity is one to which public funds may legally be allocated, regardless of its connection, or lack of connection, to the traditional understanding of the word "charitable." However, the First DCA noted that the Property Appraiser had not challenged the constitutionality of § 196.012(7), and as a result it is possible that a direct challenge to the constitutionality of the statute may be viewed differently by the First DCA.
Impact of the Decision
While Gainesville Area is a new case, and the full extent of its impact in the area of ad valorem taxation has not yet been determined, two aspects of it seem particularly relevant to future ad valorem taxation disputes.
First, taken to its logical extreme, Gainesville Area potentially opens up numerous activities to exempt status and may tip the balance in favor of a property owner achieving exempt status for his or her property. It is not hard to find examples of public funding for countless everyday services—education, transportation, healthcare, legal services, economic development, athletics, recreation, cultural programs, scientific research, and many others. A number of these categories fall under separate exemption categories and thus may not need to rely on the charitable use exemption to achieve exempt status. However, when applying for exempt status, any such organization would be well-served by also claiming exemption under the charitable use exemption. Nothing precludes property from being exempt under more than one exemption category, i.e. religious and educational. Assuming the other prerequisites to exempt status (i.e. the owner of the property is exempt and the property does not benefit certain disqualifying groups or individuals) are met, Gainesville Area provides a powerful tool in favor of exemption under the charitable purpose category notwithstanding the property's qualification, or inability to qualify, under a separate (potentially more specific) exemption category.
Second, this case represents clear guidance that the plain language of an ad valorem exemption statute is controlling—to the exclusion of other interpretations based on the rules statutory construction or constitutional jurisprudence. Adherence to that approach may call into question previously held assumptions in this area of law. For instance, the First DCA has held that in order for property to be exempt from ad valorem taxation, the property must be owned by an exempt entity and used for exempt purposes by the same entity. Under this interpretation, a property is not entitled to exemption from ad valorem taxation even if it is owned by one exempt entity and used by another for clearly exempt purposes. See e.g. Genesis Ministries, Inc. v. Brown, 2018 WL 3551967 (Fla. 1st DCA 2018) at * 3. However, the operative statute, Fla. Stat. § 196.192 merely states that "All property owned by an exempt entity and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation." Nothing in this clear and unambiguous statute requires the same entity to both own the property and engage in the exempt activity, yet that is how it has been interpreted by the First DCA. The First DCA's interpretation relates back to an older First DCA case, Ocean Highway and Port Authority v. Page, 609 So. 2d 84 (Fla. 1st. DCA 1992), which itself relies on the legislative history of the statute.
Strict reliance on the plain language of the statute, as mandated by the First DCA in Gainesville Area, however, would not preclude the exemption of property owned by an exempt entity and used by a separate entity for exempt purposes (i.e. under a lease agreement). Note, however, that there may be instances where a statutory interpretation beyond a statute's plain meaning has benefitted property owner's seeking exemption from ad valorem tax. Thus, it cannot be said that Gainesville Area is uniformly pro-taxpayer.
The tax and tax litigation attorneys at Fuerst Ittleman David & Joseph have extensive experience handling ad valorem taxation matters for clients, both in and out of court. They will continue to monitor developments in this area of the law. If you have any questions, an attorney can be reached by emailing us at firstname.lastname@example.com or by calling 305.350.5690.


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24 January, 2017
Crockpot Chicken Cacciatore
I haven't posted a dinner in a while, so I figure that it's about time I did.
Chicken is one of those meats that's generally agreeable, even with hardcore carnivores like the boyfriend (who is more of the mindset that chicken is just a higher order vegetable). While it's often prepared as a relatively light meat, in terms of palate, chicken cacciatore breaks that mold and presents chicken in a heartier form.
Alright, history time:
Did you know that "cacciatore" means "hunter" in Italian? It's because the chicken cacciatore dish was originally enjoyed by hunters during the Renaissance period, and instead of using chicken in their meals, they often would use rabbit or other game. Additionally, if something is prepared alla cacciatoria, that means it's prepared "hunter-style," with tomatoes, onions, peppers, herbs, and sometimes wine.
Now that we've all got a history lesson under our belts, who's interested in making some awesome crockpot chicken cacciatore?
1 large onion
1 1/2 lbs skinless, boneless chicken breasts
2 6 oz cans of tomato paste
8 oz fresh mushrooms, sliced
8 oz can artichoke hearts
salt and pepper, to season and to taste
2 cloves garlic
1 tsp oregano
1 tsp red pepper flakes (use less if you're not a fan of spice)
1/2 tsp basil
1 bay leaf
1/4 cup dry white wine (ex: Vermouth)
1/4 cup dry, full-bodied red wine (ex: Malbec) Drink the rest with dinner!
Thinly slice the onion and layer it in the bottom of the crock pot. Salt and pepper the chicken breasts (top and bottom) and lay them in the crock pot on top of the onions. In a medium bowl, stir together the tomato paste, mushrooms, bay leaf, red pepper flakes, some extra pepper, garlic, herbs, and both wines. Pour the mixture over the chicken breasts, and add the artichoke hearts on top of everything.
Cover the crock pot and cook on low for 7-9 hours, or cook on high for 3-4 hours. Remove the bay leaf, and serve the chicken over your choice of pasta (I personally recommend thin spaghetti). Pair the dish with the rest of the red wine, and enjoy!

subset: commoncrawl


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Steve Wilson
Farmers Insurance Agent in Cottage Grove, WI
Steve T WilsonSteve T Wilson Agency IncAbout Me
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Give me a call at (608) 276-8686 and I'll be happy to answer any questions you might have.
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When enjoying the great outdoors, you shouldn't have to be thinking about your insurance coverage. Make sure you have Recreational insurance coverage from an industry leader. Whether you own a boat, travel trailer, ATV or Motor Home, Farmers Insurance has flexible coverage options and insurance discounts. Contact a Farmers agent to get a quote.
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In today's world, you want options, flexibility, and some measure of certainty that a secure future is within reach. As your Farmers Insurance and Financial Services agent, I have the experience and professional perspective to help you build a solid financial plan. Call me for an appointment, and let's talk about how you can reach your goals.
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You work hard for the things that are important to you. For added coverage above and beyond the liability limits of your Auto or Home insurance policies, a Personal Umbrella insurance policy can provide added protection for your assets and future earnings.
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Feel free to visit the link below to learn more about the many recreational activities at Madison's parks and beaches!
Frequently Asked Questions:
Recent Reviews for Steve Wilson
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The ABC's of Wisdom: Building Character with Solomon – Patriotism
PATRIOTISM Fear the Lord and the King Fear the Lord and the king, my son, and do not join with the rebellious. Proverbs 24:21 It is often said that God only established three institutions-the home, the church, and the state. In so doing, He gave us explicit instructions on how all three […]
The ABC's of Wisdom: Building Character with Solomon – Involvement
INVOLVEMENT You Can't Pretend You Didn't Know Rescue those being led away to death; hold back those staggering toward slaughter. If you say, "But we knew nothing about this," does not he who weighs the heart perceive it? Does not he who guards your life know it? Will he not repay each person […]
FAQ: Frequently Asked Questions About The Christian Life – Chapter 3
Chapter 3 Which church should I join? I live in a suburb of Chicago called Oak Park. Approximately fifty-three thousand people live here. On many street corners you can find a massive church structure. At the turn of the century, when Oak Park was the first affluent suburb on the railroad west from Chicago, […]
Amending Our Church Constitution to Define Marriage
AMENDING OUR CHURCH CONSTITUTION TO DEFINE MARRIAGE by Ray Pritchard Last spring the elders appointed a task force to work on revising our church constitution in several key areas. This marks the first time since we approved our current constitution in 1992 that we have made any changes. The task force recommended, and the …
Are We on the Brink of Revival?
ARE WE ON THE BRINK OF REVIVAL? by Dr. Ray Pritchard Is America poised for a great spiritual awakening? Many factors argue against it. Several years ago Chuck Colson issued a solemn warning about the decline of our culture. He spotlighted three ominous trends: partial-birth abortion, euthanasia, and the movement to legalize…
Calvary in the Park: Faith/Hope/LoveVarious
Faith That Leads Us to God A friend sent me an email telling about a question asked by a coworker: "How is a Christian defined? It used to be that if you were not Jewish or Hindu or Buddhist, you were a Christian, whether Catholic or Lutheran or Episcopal or Baptist. But it seems now […]
What About the Ecumenical Movement?
HOT TOPICS #4: WHAT ABOUT THE ECUMENICAL MOVEMENT? by Ray Pritchard The following question comes from Shawn in Houston, Texas. He posted it on the "Ask Pastor Ray" question board on Calvary's website. "Do you believe that the ecumenical movement is a good thing?" Here is an abbreviated version of my…
What Is At Stake
On November 7 the American people will elect a new president and vice president, 435 members of the House of Representatives, and one-third of the Senate. In addition, there are thousands of statewide and local races that will be decided on that day. How should Christians approach their responsibilities in the coming electi…
Christian Boldness in an Age of ToleranceGenesis 18:16-33
There is a new, dark definition of tolerance emerging in our world. Josh McDowell argues that toleration has replaced justice as the primary American virtue. Tolerance today means that every view of truth and morality is equal to every other view. This view of toleration differs from the classic view in that it says that there is no such thing as absolute truth. How should we respond?
THE HOLY SPIRITVarious
THE HOLY SPIRIT IN THE OLD TESTAMENT Suppose that the King of England were coming to eat at your house one night. What would you serve him? Before you answer that question, consider this one added detail……….along with the King's acceptance you also have access to his personal diary telling of his previous royal visits […]


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text: Canis ISSN: 2398-2942 Trachea: collapse Contributor(s): Richard B Ford, Simon Tappin Introduction Pathogenesis Diagnosis Treatment Outcomes Introduction Cause: chondrodystrophy and failure of tracheal rings to maintain a functional lumen. May be acquired or congenital. Signs: paroxysmal coughing. Diagnosis: radiography, endoscopy, fluoroscopy. Treatment: long-term medication alone gives adequate control in many cases. Surgery to place extra-tracheal rings or intra-luminal stent placement if collapse leads to hypoxia. Prognosis: fair to poor. Print off the owner factsheet on Collapsing trachea Collapsing trachea to give to your client. Pathogenesis Predisposing factorsGeneral Congenital predisposition in toy breeds. Very often a co-existing disease and initiating factors (eg pulmonary edema Lung: pulmonary edema , respiratory infection, allergy Eosinophilic bronchitis/pneumonia ), can be identified. Pathophysiology Tracheal collapse occurs as the result of chondrodystrophy and failure of the tracheal rings to maintain a normal lumen. Flattening of trachea → respiratory obstruction on expiration. Abnormal tracheal cartilage: Flattening of cartilage rings. Redundant dorsal tracheal membrane. Some dogs lack chondroitin sulfate and glycosaminoglycan in the tracheal cartilage → decreased water binding within the cartilage → cartilage weakening. Abnormal chondrocyte function occurs in some dogs. Weakening of the tracheal cartilage → progressive flattening → reduction in the dorsoventral diameter → the dorsal ligament becomes elongated and flaccid. Intrathoracic tracheal collapse is manifest during exhalation. Extrathoracic (cervical), tracheal collapse is manifest during inhalation. Timecourse Chronic - months to years. Diagnosis This article is available in full to registered subscribers Sign up now to purchase a 30 day trial, or Login Treatment This article is available in full to registered subscribers Sign up now to purchase a 30 day trial, or Login Outcomes This article is available in full to registered subscribers Sign up now to purchase a 30 day trial, or Login Further ReadingPublicationsRefereed papers Recent references from PubMed and VetMedResource. Moritz A, Schneider M & Bauer N (2004) Management of advanced tracheal collapse in dogs using intraluminal self-expanding biliary wall stents. JVIM 18 (1), 31-42 PubMed. Buback J L, Boothe H W & Hobson H P (1996) Surgical treatment of tracheal collapse in dogs - 90 cases (1983-1993). JAVMA 208 (3), 380-4 PubMed. White R A S & Williams J M (1994) Tracheal collapse in the dog - is there a role for surgery? A survey of 100 cases. JSAP 35 (4), 191-96 VetMedResource. Other sources of information Sura P A & Durant A M (2012)Tracheal collapse.In:Veterinary Surgery Small Animal.Eds K M Tobias & S A Johnston. St Louis, Elsevier, Saunders, pp 1746-1750. Herrtage M E (2009)Medical management of tracheal collapse.In:Kirk's Current Veterinary therapy XIV. Eds: J D Bonagura and D C Twedt. Philadelphia: W B Saunders, Chapter 144, pp 630-635. Weisse C W C (2009)Intraluminal stenting for tracheal collapse.In:Kirk's Current Veterinary Therapy XIV. Eds J D Bonagura & D C Twedt. Chapter 145, pp 635-641.


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As much as we all would love to pull off a gorgeous deep red lipstick to seduce anyone whose eyes fall upon us, the truth is, it's just not that easy and if we aren't careful, we will more than likely scare away all of those wandering eyes if we pick the wrong colour.
So here is the rule of thumb, I'm not saying that you MUST stick to these rules, there are a few who can break the rule depending on the balance they can create with their eye makeup and even their eye colour.
If you have darker skin, you firstly need to work out if you have warm or cool undertones. If you decide you have warm undertones, you will find an orange-red lippy will work best to compliment your skin. Penelope Cruz is a great example of warm dark skin rocking an orange-red.
If you have cool undertones to your dark skin, you will rock a true red.
Fair skinned women are going to be best suited with Blue-Red Lipsticks, this is because they are less bright than that of an orange-red or a true-red. Saying that, because you are wearing a dark lip, you need to make sure to balance your eye makeup. It is a must that you wear some dark eyeliner and plentiful layers of mascara. Otherwise, you lips will steal the show and your eyes will disappear.
You can always be brave and mix the depth of the reds you choose to wear. I love this image of Ombré-Style red lips.
With all of this being said, be careful not to wear too much eye-makeup. Yes, you will need plenty of Eyeliner and Mascara (or some luscious falsies), but be careful to keep your eyeshadow in neutral tones. There are few who can carry off dramatic eyes and lips.
So remember as much as we love the thought of having dramatic red lips, make sure you are using the correct colour for your skin-tone so your lips can stand out for all the right reasons. Here are a few examples of people wearing a a Red Lipstick which is wrong for their skin-tone.


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With inspiration from Greenland
Ice crystal shapes, snow-covered expanses and the barren landscape of Greenland inspired these creations. All in a simple, ecru palette.
"Attu" cardigan
made of organic cotton and wool embellished with fine appliqués and embroideries – what a masterpiece.
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Embroidered in folklore style
Floral tunic strewn with beautiful hand-embroidered details.
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ECRU is the Christmas colour
Here we're using natural raw white instead of bleaching and dyeing the material. A conscious choice in harmony with nature and with consideration for the environment.
Wool's wonderful properties mean it breathes and keeps you warm.
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Keep shoulders warm
"Embla" shawl is a pointelle knit – making it both patterned and solid coloured.
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Our Christmas creations are decorated with flowers and beautiful wreathes.
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Knitted in Christmas colours
The waistcoat is knitted using a technique similar to knotless knitting.
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Nordic embellishment on gorgeous fabrics.
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(513) 381-1400
2123 Auburn Avenue, Suite 320, Cincinnati, OH 45219
As a nationally recognized gynecologist, Dr. Lippert believes in treating the whole patient. He has expertise in many gynecological conditions and procedures. See the extensive list of conditions treated and procedures performed.
Dr. Lippert has offices in two convenient locations. Call to schedule an appointment (513)381-1400.


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Robert Spencer: This Christmas Was the Ghost of Christmases To Come
Over at The Geller Report I discussed the escalating jihad on Christmas in a Christmas Day column that I have slightly revised here:
Christmas took place this year amid heightened security all over Europe and North America. And this year's tense and nervous Christmas is just the beginning: get used to it, because Christmas is going to be like this for many years to come.
The Mailonline reported that "the West has been put on increased terror alert over the festive period following the Berlin lorry tragedy. Security has been ramped up in major cities including, London, New York, Paris, Vienna and Dusseldorf, as fears grow of another 'ISIS' attack on the West. Tanks were seen in the streets of Budapest, Hungary, and soldiers were pictured at the Christmas markets in Antwerp, Belgium. The Metropolitan Police has said it is to review its plans for protecting public events over Christmas and New Year following the 'awful incidents' in Berlin and Ankara."
The extra security was justified: not only did jihadis target the Christmas market in Berlin, but there were six other terror plots and attacks in the run-up to this Christmas day.
Why is this happening? Why are tanks in the streets of major cities, guarding Christmas markets? Why is the entire Western world on edge? Because European and North American authorities have admitted large numbers of Muslim migrants into their countries, among whom are unknowable numbers of jihad terrorists, and allowed Sharia enclaves to grow in which hatred of unbelievers and the necessity to wage war against and subjugate them is taught. Christmas is under siege because there are large numbers of Muslims in the West. The responsibility lies with those who admitted them without regard for Islam's doctrines of religious warfare and supremacism.
In August 2014, Amel Shimoun Nona, the Chaldean Catholic Archbishop of Mosul, predicted that all this would happen. After Islamic jihadists decimated the Christian population of his area, Nona prophesied: "Our sufferings today," he said, "are the prelude of those you, Europeans and Western Christians, will also suffer in the near future." And now, as the few remaining Christians in the Middle East prepare to celebrate Christmas and hope that Muslims won't murder them for doing so, that future is nowhat.
Nona continued: "I lost my diocese. The physical setting of my apostolate has been occupied by Islamic radicals who want us converted or dead." He explained that the West was making a grave error by assuming that Islam was a religion of peace that taught the equal dignity of all human beings:
Please, try to understand us. Your liberal and democratic principles are worth nothing here. You must consider again our reality in the Middle East, because you are welcoming in your countries an ever growing number of Muslims. Also you are in danger. You must take strong and courageous decisions, even at the cost of contradicting your principles. You think all men are equal, but that is not true: Islam does not say that all men are equal. Your values are not their values. If you do not understand this soon enough, you will become the victims of the enemy you have welcomed in your home.
You will become victims of the enemy you have welcomed in your home.
And now here we are. What will future Christmases in Europe look like, unless suicidal policies regarding Muslim migration are reversed? They will look like Christmases in Islamic lands, where Christians gather with the constant awareness that this could be the day that Islamic jihadis decide to punish them for the crime of being infidels. Muslims threw a grenade at a church in Mindanao, a Muslim-majority area of the Philippines, during Christmas eve mass yesterday, injuring sixteen people.
Could that happen here? The Islamic State (ISIS) hopes so; several days ago it published the names and addresses of thousands of churches in the United States, calling on Muslims to attack them. Surely these churches have nothing to worry about if they don't have any clergy or parishioners who have drawn Muhammad, stood up for the freedom of speech, or otherwise provoked the poor dears and poked them in the eye, right? Surely the churches that have pursued "dialogue" with Muslims even at the cost of remaining silent about the Muslim persecution of Christians and abandoning those Christians to their fate have nothing to worry about, do they? The Islamic State will surely see how accommodating they have been and spare them, won't it? Surely the Islamic State will go easy on the cowards and appeasers, no?
No. That list may not be acted upon this year, but the more Muslims enter the U.S., the more jihadis will be among them, and the more Christians will be under threat. For the sake of Christmas, then, Trump cannot come a moment too soon.


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Top Five Concerns to Put More Emphasis on When Choosing Pavement Services
It is desirable to look for a qualified personnel to aid you to carry out pavement services when you have an asphalt paving scheme. Hence, it is primarily beneficial to look for a pavement service provider to be in a better situation getting high-quality services. Nevertheless, you should comprehend that many pavement service providers are available to offer the services. For that reason, it can be daunting to pick the pavement service provider who will fulfill your demands. Thus, some of the top aspects that are worth contemplating when looking for pavement services are as follows.
Firstly, the total cost that the pavement service provider is demanding and your budget are among the factors that you should consider when choosing pavement services. For that reason, it is wise to talk with several specialists to be on a safer side getting the one who will meet your needs. Nevertheless, it is not wise to pick the contractor having the lowest price quote as he or she may overlook as paving services.
The reputation of the specialist offering pavement services is the next factor that you require putting more emphasis on before making the final move. For that reason, it is reasonable to make sure that you talk with few people that you trust such as your co-workers to help you find a dependable paving contractor in your suburb.
The standard of proficiency of the specialist offering paving services is the next concern that you require putting into consideration before making the final move. Therefore, you need to ensure that you interview several contractors before making the final decision. You should ask the period that each contractor has been in existence in the market before making the final decision. For that reason, you should hire the one having a long period of performance in the market.
Moreover, the assortment of equipment employed by the paving expert of your choice is the proceeding issue that you should contemplate before hiring to pay for their services. You need to make sure that the pavement architect of your choice has properly maintained paving equipment.
Lastly, the insurance cover is the final thing that you require considering when choosing pavement services. Therefore, it is primarily beneficial to make sure that you hire a specialist having insurance certification to be on a safer side in case something terrible happens to him or her while undertaking pavement services for you.
In summary, now that you have detailed information of the items that you need to check when looking for paving services, you are ready to venture into the market and select the best service provider. Look what people are saying on the official site of the contractor of your choice if you need to hire on the web.


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At the Circulating Library Title Information: The Island of Anarchy
Author and Title: Elizabeth Waterhouse. The Island of Anarchy: A Fragment of History in the 20th Century
First Edition: Reading: Lovejoy's Library, 1887. 1 volume.
Summary: Set in the future.
References: BL; Harvard
- Search for title at The Online Books Page (please note: the search will take you out of At the Circulating Library)


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The University of Arkansas at Little Rock Theatre Department is hosting several performances of the play, "Little Shop of Horrors," about a hapless florist shop worker who raises a man-eating plant, in October.
Performances started on October 9 and continue tonight (October 11) and again on Oct. 16, 17, 18.
The first week's showtimes on Thursday, Friday, and Saturday are all at 8 p.m. For the second week's shows on Thursday and Friday, performances are at 8 p.m., and the last Saturday's performance is a matinee at 2:30 p.m.
Performances will be at University Theatre in the Center for Performing Arts at UALR. Ticket prices are $10 for the general public and $5 for senior citizens and UALR students, faculty, and staff.
For more information or tickets call 501.569.3456.
The cast includes Heidee Alsdorf, Hope Boyd, Marquis Bullock, Brian Chambers, Gabrielle Confer, Brianna East, Jeremy Grandison, Katie Greer, Ashley Mahan, William Wofford, and Jay Raphael.
Little Shop of Horrors is an award winning musical with music by Alan Menken, lyrics and book by Howard Ashman.


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Who we are and what we do?
noseQuefer.com is an activity guide of Catalonia's Tourism Assets.
We are a search channel where users can find sport activities, adventure and / or entertainment throughout Catalonia. In addition, we are an information portal of cultural and heritage activities that take place all year long in each and every municipality in Catalonia.
noseQuefer.com users can view, book or request information from any activity that is posted on the web.
How does it work?
Users search for the activity that suits their needs and preferences, and make a provisional booking.
Within 48 hours, the company where the reservation was made from will send a confirmation email. There is the possibility of the company canceling the reservation due to national/regional holidays or pre-booked unavailable dates.
The same company will direct the user on how to complete the payment.
For those users who do not have the time to look for what they want to do in their free time, noseQuefer.com helps! Just fill out a form and send it. In short time, you will receive an email with up to 5 suggestions with different activities that meet your needs.
Buy an activity:
The client has to pre-book the desired activity. Automatically, he/she will receive a confirmation email. This first email will not be a valid document but just an informative one.
Once the company you booked with confirms the reservation, (48 hrs max) the client will receive a second email with all the reservation details.
Please take this document with you for it will be necessary to present it at the time the activity takes place.
All the information of the purchased activity should be displayed in this document. Time and date of the reservation, number of people, total price, form of payment and cancellation polices.
What is the cost?
Browsing and consulting is a free service.
If you buy one of the activities published on the web, you will pay directly to the company you booked the activity with as directed in the booking confirmation.
The section "We give ideas" website, no cost to the user.
The user only requests this service filling out a form that assesses the alternative noseQuefer.com activities that meet the customer criteria.
Have not received confirmation of the reservation:
In the event that the customer has not received thepre-booking confirmation email from the activity company, please contact us at:
Customer Service:
Monday to Friday from 9:30 to 16:30h.
Phone: + 34.977.08.08.62
Email: firstname.lastname@example.com


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Jerreau, formerly of the Columbus, Ohio rap trio Fly Union, has spread his wings and moved to Los Angeles to begin his solo career. Thursday he released his debut project Never How You Plan.
"Never How You Plan is a collection of real life experiences and emotions," Jerreau explains. "I like to say, I make music you live with. Drive to it, run to it, clean to it. Everything's not black and white, there's a lot of grey area; metaphors and double meanings. I just hope the music speaks to you."
The 14-track project contains guest appearances from Kaine and Lolah Brown & production by Iyeball, JaySwifa, ThomxLite, Good Guy Dez, and Sport. Stream and let us know what you think in the comments.


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Kuwait Energy begins extracting gas in southern Iraq
Iraq is hoping to spike its output of both oil and natural gas via JVs with other nations in the region.
Kuwait Energy has started to extract natural gas from Siba, the first gas field to be brought on stream in the south of Iraq, according to an Iraqi oil executive cited by Arab News.
Siba has begun to produce gas at a rate of 25mn cubic feet a day, which should rise gradually to 100mn cubic feet per day by the end of 2018.
Kareem Abd Oda, the director general of the joint venture (JV) formed by Iraq and Kuwait Energy to develop the field, stated Siba, to the south of Basra, is producing natural gas and condensates
Iraq is planning to boost oil and gas production through JVs with Kuwaiti, Turkish and Egyptian firms. The semi-autonomous Kurdistan Regional Government has started producing natural gas from fields in northern Iraq.
Iraq is set to hold an auction of oil and gas exploration contracts across 11 blocks located near the border with Iran and Kuwait and also offshore. The new contracts will include a clause that will set a time limit for companies to end gas flaring from the oilfields they develop. Iraq hopes to end the practice by 2021.
Iraq is the second-largest producer in the Organisation of the Petroleum Exporting Countries (OPEC) after Saudi Arabia.


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Reinforcing a commitment to workplace safety
We are committed to providing a safe and healthy work environment, not only for our own employees, but also for suppliers that build and service networks on our behalf.
Every year we celebrate Ericsson Safety Day. The purpose of this annual October event is to raise awareness about the critical importance of workplace safety and put a spotlight on how all of us, both within Ericsson and across our supply chain, must work together to achieve the vision of zero major incidents.
Our core occupational health & safety (OHS) values of 'awareness', 'prevention' and 'care' are helping us to create a positive safety culture at Ericsson. Throughout the year, we work actively in a variety of ways to raise awareness about how to prevent incidents and work-related illness, and strive to ensure that we establish the best OHS practices in the industry. Ericsson Safety Day is just one example of how we are reinforcing our commitment.
If you would like to learn more about Ericsson's OHS work, you can find further details on page 179 of our 2018 sustainability and corporate responsibility report
The key message that we want to communicate on Ericsson Safety Day, and all year long, is that all of us have to work together and be proactive to ensure our own safety and that of our colleagues. We strongly encourage our employees and suppliers to speak up when they see risks to their own safety or the safety of others. Our goal is for everyone working on behalf of Ericsson to do so safely and return home to their families and loved ones every single day.
To make our safety message as concrete and easy to understand as possible, we have defined seven simple rules known as our Zero Tolerance Safety Rules. The purpose of these rules is to improve our employees' and suppliers' understanding of – and adherence to – workplace safety practices. They are available in written form in 10 languages and in video form on our website in 14 languages. We are also committed to creating a "No Blame Culture" that encourages employees and suppliers to report incidents and risks in a transparent way.
Recently we also launched a new OHS induction course that is mandatory for all Ericsson employees. Upon completion of this course the participants will understand why safety is important and have a basic knowledge of workplace risks and applicable mitigation measures.
Since the vast majority of major incidents in recent years have occurred with contractors, we know that improving OHS in the supply chain is key. The three biggest causes of major incidents are driving, working at heights, and working with electricity. We are currently focusing our awareness and training efforts on countries where we have significant operations that could present high risk to health and safety. Since driving is the #1 risk, promoting safe driving practices is at the top of our agenda.
Our Ericsson Safety Day activities were held at locations around the world on October 10, with a special focus on the #SafetyStartsWithMe message.
And please read more about our focus on responsible business, including specifically our policy on Occupational Health and Safety.
This post was updated April, 2019


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The new album from Lonely Drifter Karen, entitled "Fall Of Spring," out in March via Crammed Disc. Guests on the album including Emily Jane White (who duets on the track Seeds), Dana Janssen from Akron/Family and Carey Lamprecht (violin player for Jolie Holland). It was recorded in Mallorca, Brussels and various spots around France, and mixed by Christine Verschorren.
Listen :: 'Dis-In-Motion,' first track for the album,


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Sea buckthorn dried pulp
Продается оптовыми партиями
Sea buckthorn dried pulp is a valuable raw material, it is produced from Sea buckthorn berries during their processing. It is Sea buckthorn skins, oil to the touch with strongly pronounced berry flavour.
Minimum lot quantity: 150 kgMake your request
1. Pharmaceutical industry (biologically active additives, tee);
2. Dietary products (shorts, crisp bread, meal);
3. Confectionery products (as additives in cheese mass, mayonnaise, sweet butter, margarine, dough, dairy products);
4. Cosmetics industry (scrubs, shampoo, creams, body lotions, masks)
How does Sea buckthorn dried pulp differ from Sea buckthorn oil meal?
According to the single source of origin it is the synonyms, according to the other it is the different things. The second sources point up that there are milled Sea buckthorn seeds in oil meal, and there are only berry skins in dried pulp.
Sea buckthorn dried pulp produced by Altai-Zanddorn does not contain Sea buckthorn seeds; they are separated from fruit pulp at the first stage of berry processing and seeds are left intact.
Useful properties of Sea buckthorn dried pulp
Sea buckthorn dried pulp is a high-energy product with big content of carbos, cellulose, protein and ash.
Besides of that dried pulp has anti-oxidant action as well as it contains high concentration of vitamin B group (folic and nicotinic acid) and organic acids (tartaric, apple and amber acids).
Thus Sea buckthorn dried pulp can be used for production of functional food and biologically active additives to enhance their nutritive value.
Even more, dried pulp is used to feed cattle and fowl.
Storage conditions: dry, cool premises at temperatures of 0 to 20°С.
Shelf life expiry date is 12 months.
Packing – polypropylene bags of 200 kg.


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IIE Presidents Scholarship
IIE's scholarship and fellowship program is in place to recognize graduate and undergraduate industrial engineering students for academic excellence and campus leadership. The Presidents Scholarship is available to undergraduate students pursuing a course of study in industrial engineering. This award is intended to recognize excellence in scholarly activities and leadership of the industrial engineering profession. A candidate must be active in a student chapter and must have demonstrated leadership and promoted IIE involvement on campus.
Students may not apply directly for any scholarships. They must be nominated by IE department heads or faculty advisors and nominations must be submitted to the Institute headquarters.For more information or to apply, please visit the scholarship provider's website.


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Center for Immunization Research and Education (CIRE)
Mission and Goals
Immunizations have been acknowledged as one of the most important advances in public health in the last century, protecting children and adults from dangerous diseases that can cause serious illness or death. Successful immunization programs have helped eradicate smallpox from the globe, nearly eradicated polio, and markedly reduced such diseases as tetanus, measles, mumps, and rubella. Nevertheless, many vaccine preventable diseases persist in the United States and around the world, and vaccination rates are not as high as public health officials would like them to be.
Vaccines have been to be among the most safe and effective therapies we possess. They save lives by preventing outbreaks of disease and even protect those who cannot be vaccinated. Despite all this, vaccine acceptance has declined. The seriousness of many vaccine preventable diseases has faded from collective memory, and some people fear the rare or imagined adverse effects of vaccines more than the diseases they are meant to prevent. Some parents opt not to fully vaccinate their children. As a result, the United States is seeing a return of outbreaks from vaccine-preventable diseases such as measles and pertussis, diseases that had largely disappeared a decade ago. Furthermore, similar unfounded fears and multiple systemic barriers consistently lead to poor uptake of recommended vaccines in adults, significantly limiting the full potential of vaccine benefits in this group as well.
At the Center for Immunization Research and Education (CIRE), our mission and purpose is to address concerning trends in vaccine coverage through education and research and to find ways to improve regional vaccine acceptance and immunization rates in both children and adults. Our goal is to have no one in our region suffer from a vaccine-preventable diseases.
The CIRE is housed within the NDSU Department of Public Health.
Washington State Officials Declare State of Emergency As Measles Outbreak Continues
Health officials in Washington state have declared a state of emergency as they work to contain an outbreak of measles in a region with lower-than-normal vaccination rates.
Rotavirus Vaccine May Protect Against Type 1 Diabetes
An Australian study found that the rate of Type 1 diabetes decreased by 14 percent after the introduction of the rotavirus vaccine.
Public health staff member earns recognition for HPV educational project
Toolkit assists pharmacists to increase adult immunization rates in North Dakota
North Dakota Child Immunization Rates Rising After Schools Crack Down
ND's kindergarten immunization rates have risen in recent years as officials have joined together to boost vaccinations.
Vaccination Coverage for Select Vaccines, Exemption Rates, and Provisional Enrollment Among Children in Kindergarten - United States, 2016-2017 School Year
Median vaccination coverage was approximately 94% nationwide for kindergartners.
This MMWR article highlights immunization rate increases in North Dakota, and CIRE work is referenced.
Researchers Work to Improve Immunization Rates
NDSU researchers received a grant from the North Dakota Department of Health to help increase adult immunization rates.
Talking with vaccine-hesitant parents takes training and finesse
Lauren Dybsand, MPH, former CIRE graduate research assistant, was interviewed at the American Academy of Pediatrics annual meeting about a CIRE project that assessed provider confidence and...
NDSU Immunization Research to be Published
An important NDSU study about immunization rates in North Dakota schools will be published in the American Journal of Preventive Medicine in December 2017.
Amid Minnesota's measles outbreak, opponents of vaccines step up efforts


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2013 Races:
Hoboken Resilence Run/Walk
Saturday, April 6th at 10am in Hoboken, NJ
5K Race Start: 10:00am
Fun Run Start: 11:15am
Community Fair: 8:30am-1:00pm
Entry Fees
Pre-registered $25 (Guaranteed T-shirt)
Race Day $30 (T-shirts available as supply lasts)
Absolutely no refunds. Race held rain or shine.
Hoboken Ss Peter and Paul Church Nicaragua Mission 5k Run/Walk
Saturday, April 27th at 8:30am in Hoboken, NJ
Fees: $25 by 4/22; $35 by 4/26; $40 on race day.
Registration Closing Date: Friday, April 26, 2013 @ 11:59 PM PST
Expand Your Horizons 5k
Sunday, April 28th at 10am in Bloomfield, NJ
Important Information
Registration: 8:30 AM 1 MILE: 9:50 AM 5K 10 AM AWARDS: 11:30 AM
Fees: Adult 5K Run/Walk: $25; USATF-NJ Members: $22; Under 15 5K Run/Walk: $12; 1 Mile Fun Run/Walk: $10
Please note: Online registration is currently closed, however you can register the day of the race beginning at 8:30am.
Lincoln Tunnel Challenge
Sunday, April 28th, heats beginning at 7:45am in Weehawken, NJ
USATF Members: $38.00
Discounted Registration. Must provide USATF Member Number. Postmarked by 4/18/2013
Pre-Registration: $40.00
Fee is until 4/18/2013. Fee is $50 after 4/18/13.
Click here to register.
15th Annual HOHA Classic - 5 Mile Race
Sunday, May 12 at 10 AM at Pier A Park
Advanced registration: $25 - Online or in our store before May 9th
Race day registration: $30
Other events:
9 AM - Baby-Jogger Jaunt (1.5 mi run pushing baby jogger) ($15 advance, $18 race day)
9:30AM - 1 mi Fun Run ($5)
Proceeds from the events, which run along the Hoboken waterfront, will benefit the Jubilee Family Life Center, a non-denominational community center in Hoboken that provides job training and after school youth programs.
Liberty Run Marathon
Saturday May 25 at 8:15 AM at Liberty State Park in Jersey City
Registration: $120 - Online before May 22 (only)
Other Events:
8 AM - Liberty Run Marathon Hand Cyclist / Wheelchair Start ($55)
8:30 AM - Liberty Run Half Marathon ($95)
9 AM - Hudson Lightning Liberty Hustle 5K ( $65)
Proceeds from the events will go directly into aiding NJ communities affected by Hurricane Sandy.
The proceeds from the New Jersey Liberty Run Marathon and Fleet Week Festival will go directly into the New Jersey communities where it is needed the most.
HCA 4th Annual 5k
Saturday, June 1 at 9am at Pier A in Hoboken, NJ
Registration: $25 - Online. In person registration available the day of the race starting at 7 am at Pier A for $30.
Kids Event: 10:30am
All proceeds will go towards the educational and professional development of their school. The building has not yet reopened after being damaged in Hurricane Sandy. Join us on the beautiful Hoboken waterfront for a competitive race and family fun.
Stevens Ducks 5k
Sunday, June 2nd at 9am at the Stevens DeBaun Athletic Complex in Hoboken, NJ
The 5k run will benefit Stevens cross country and track & field programs.
Pump and Run 5k
Saturday, June 29th at 12noon at Pier A in Hoboken, NJ
Choose from two exciting events. The Pump and Run tests your multisport ability, and gives competitors the chance to shave time off of their 5k run based on the number of bench presses accomplished. The other other option is to compete in the 5k run only.
Online Registration: Click HERE
$65 - Pump and Run (Lifting Competition + 5k Run)
$45 - 5k Run Only
All proceeds go to The Wounded Warrior Project.
Party with a Purpose
Tuesday, July 16th at 7pm at Pier A in Hoboken, NJ
- $25 to register online at active.com
- Prices will increase to $30 on July 1 and $35 on race day
- (Download the application here to pay by check)
- Kids' Run – 3:30pm (Download kids' run registration)
- Check-in – 5:30pm (bag check is available)
- Race Start – 7:00pm
- After Party – Immediately following race (Free admission for runners, volunteers & sponsors – ID required)
PRE-EVENT: Every pre-registered runner receives a goody bag with free stuff! Pick up your race number and performance t-shirt in advance at Fleet Feet (604 Washington St) Saturday 7/13 (12-5 pm), Sunday 7/14 (12-5 pm) or Monday 7/15 (5-9 pm). It can also be picked up day-of at the starting line on Pier A @ 5pm.
As one of the biggest races in Hoboken, this event supports local youth charities, including the Jubilee Center and the Hoboken Boys and Girls Club.
Green Mile Outreach 3rd Annual 5k Race and Kids Fun Run
Sunday, August 18th at 10am at Liberty State Park in Jersey City, NJ
This race is a fun event and on a USATF certified course! All of the funds raised go to local outreach programs in schools in the tri-state and a student in the Philippines.
Online Registration: $25 / 5k runner (before July 18th) and $10 / kid for the Kids Fun Run. Click HERE to sign up. $40 on race day.
O'Connell's Run to Cure Cystic Fibrosis
Saturday, September 21st at 10am in Union City, NJ
Online Registration: Click HERE to sign up. Online registration closes Thursday, September 19, 2013 @ 11:59 pm.
Cost: $15 through 7/31, $20 through 8/31, $22.50 through 9/5, $25 through 9/20 and $30 on race day.
Kids race begins at 11:00 AM on 2nd Street and Palisade Avenue and is a 1/2 mile run. Price is $8 through September 20th and $12 on race day.
Registration & Packet Pick-Up begin at 8am.
More info: Out & back, fast course; slight incline at beginning, downhill finish. Walkers welcome. Proceeds benefit The Cystic Fibrosis Center at St. Joseph's Children's Hospital.
5K for Comfort Zone Camps
Saturday, September 28th at Liberty State Park in Jersey City, NJ
Comfort Zone is a free children's bereavement camp for kids who lost a parent or sibling. We offer kids a safe place to grieve, heal and grow. The race will have fantastic views of down town New York City, the Freedom Tower, the Statue of liberty and you can help a grieving child.
Online Registration: $30 / adult. Click HERE to sign up. You must register online by September 9th to receive an official event t-shirt. Leashed Dogs are also welcome for $5.
Saturday, October 5th all day (in heats) at Pier A in Hoboken, NJ
Online Registration: Click HERE to sign up.
Cost: $65 but use DISCOUNT CODE: FLEETFEET10 at check-out and receive 10% off.
View the course layout / obstacles here.
HoBOOken Halloween 5k
Saturday, October 26th at 10am at Pier A in Hoboken, NJ
Online Registration: Click HERE to sign up.
Cost: $22.50 through May 26th, $25 through July 26th, $28 through September 26th, $30 through October 22nd or when the race reaches capacity. NOTE: No race day registration.
8:00 AM – 9:45 AM Registration/Packet Pickup
10:00 AM 5K Race
11:00 AM Scary Scurry Kids' Run
11:15 AM Costume & Race Awards
The race is produced by the Elysianettes to benefit the Hoboken Shelter, whose mission is to transform lives by providing meals for the hungry, shelter for the homeless, & services to support people to become housed.
2 Mile Santa Fun Run
Saturday, December 7th at 10am at Pier A in Hoboken, NJ
Online Registration: Click HERE to sign up.
Cost: $20 / adult and $15 / child fun run
Schedule: Registration starts at 8:30am / Adult Run starts at 9:30am / Children Run starts shortly after
Come to Feel Good World's first annual Santa Fun Run! All donations go to helping end world hunger. Dress up as Santa for a 2 mile run along the Hoboken pier. There will be prizes for children and adults for their respective races and maybe even a surprise special appearance from Santa Claus himself!
Be part of the very first Hoboken Races Series! Run 4 of 5 local races during 2013 and get a special award for your achievement. Your participation will support very worthy Hoboken charities. See you at Pier A!


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Freezing sperm cells
Freezing sperm cells, cryopreservation, is important mainly to young men with testicular cancer who after removal of the affected testicle face a course of chemotherapy. Occasionally a man presents for sterilization, while expressing the wish that his sperm be stored in advance of the procedure. Such a wish cannot be met with the normal health service, though he can have sperm frozen by commercial institutions. Anyone thinking that sperm banks are a twentieth-century human invention is wrong: for several million years the male springtail has been consistently distributing scores of sperm droplets in the form of a chain. When the female insect's eggs are mature, she goes to the sperm depot and takes one.
Simple freezing of sperm cells leads to shrinkage of the cell, loss of fluid and sometimes cracks, resulting in loss of function. There was a great step forward after the discovery of glycerol, which could counter the above processes. In freezing for cryopreservation liquid nitrogen is used, cooled to -196 degrees Celsius. One sperm sample can be used to fill between five and fifteen ampoules containing 0.3 millilitres. Depending on the situation between one and three batches of sperm will be frozen. After freezing, one ampoule is defrosted in order to assess the mobility of the spermatozoa: the percentage of mobile sperm that continues to move after freezing or defrosting respectively varies from 5 to 50 per cent. With a concentration of mobile sperm of at least one million per millilitre in the initial sample, there is a reasonable chance of mobile sperm after the defrosting of the whole amount. This is important information when icsi is being considered, since only mobile sperm can be used.
The ampoules of frozen sperm are distributed across two vats in order to reduce the chance of loss as far as possible. It is impossible to assign every individual a deep-freeze vat of their own, so that the sperm of several men is stored in a single deep-freeze vat. Occasionally tiny cracks in the ampoules appear during freezing, so that the contents may come into contact with the liquid nitrogen. In this way viruses and microbes can in theory be released and come into contact with the frozen seed of other men. Because of this risk the man is required by law to be tested in advance for infectious diseases such as aids and hepatitis.


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Sudoku is the new production of Secret Factory with cutting-edge electronic technology.
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Blog Archives
Outsourcing 9: Care homes crisis
Before 1990, healthcare in the United Kingdom was provided by health authorities which were given a budget to run hospitals and community health services in their area. The National Health Service and Community Care Act 1990 introduced an internal market into the supply of healthcare in the United Kingdom, making the state an 'enabler' rather than a supplier of health and social care provision.
Care homes were then outsourced by local authorities to the private sector which employed large numbers of low-paid workers with weak representation by unions and professional organisations. Spending on social care is now below 2010 levels.
Gill Plimmer describes the way in which global private equity, sovereign wealth and hedge funds have piled into the sector in the past three decades, lured by the promise of a steady government income and the long-term demographics of Britain's ageing population.
Three of the biggest chains — HC-One, Four Seasons and Care UK — are in the hands of buyout groups.
At the Four Seasons Whitchurch Care Home in Bristol (above), emergency buzzers went unanswered, some medicines were not dispensed and many of its frail and elderly residents had not been given a bath, shower or a wash for a month, an official inspector's report found. A broken elevator meant residents on the second floor could not be taken to hospital appointments.
Problems are in part a result of:
- a long-term decline in fees paid to providers for social care,
- a state mandated rise in the minimum wage,
- a decline in state funding for local governments, which pay for 60% of their residents,
- short term investment and speculation,
- larger private equity-owned care homeowners have a short-term investment focus and complex structures, involving scores of subsidiary companies, many of which are listed offshore and
- the money to fund the trading coming from taxpayers or from middle class people running down their savings.
When Terra Firma (building better businesses) bought the Four Seasons chain in a £825m deal in 2012, there was still £780m of outstanding borrowings hanging over the business. Now around £1.2bn of interest-bearing debt and loans from unspecified "related" parties.
Nick Hood, analyst at Opus Restructuring & Insolvency, which has advised several care home chains, said "owners are playing with the debt and expecting returns of 12 or 14 per cent and that is simply unsuitable for businesses with heavy social responsibilities"
He adds that the watchdog — the Care Quality Commission — should require the entire corporate structure to be held within the UK
Jon Moulton, the private equity veteran who ran Four Seasons in the early 2000s recommends that care home chains should hold a certain amount of capital, just as banks are requited to do by the Financial Conduct Authority.
Toothless regulator/watchdog places all responsibility on Britain's cash-strapped local authorities
Kate Terroni, chief inspector of adult social care at the CQC, says that for now it has no authority to introduce minimum capital requirements or to intervene to prevent business failure. "Our powers are to provide a notification to assist local authorities who are responsible for ensuring continuity of peoples care
Meanwhile, as Four Seasons "hurtles towards insolvency", directors are paid lavishly and their care homes continue to close.


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There is definitely something ironic about the term "fantasy sports" that enthusiasts do not freely want to admit when they're in the passionate frenzy that surrounds a given sports season. Ironic or not, the business of fantasy sports is big and booming.
Based on data aggregated from a variety of sources, the infographic above is a treasure trove of information about the fantasy sports industry. At over $800 million per year (or approximately $467.60 per player), the fantasy sports industry has grown to 32 million players annually – up 60% from 2007. Continue reading