text:
News reaches me of a meeting of the EU's Tax Code of Conduct Group, held last week.
This Group was established to monitor compliance with the EU Code of Conduct on Business Taxation – established in 1997.
Aficionados of this blog will know that in the wake of publication of this Code – with which the UK's Crown Dependencies are obliged to comply since they are part of the UK for these purposes – The Isle of Man, Jersey and Guernsey (in that order) announced plans to create what were described as zero/ten corporate tax systems.
Suffice to say, I was one of the leading critics of this move and when an adviser to a committee of the States of Jersey in 2005 exposed Jersey's plans as hopelessly non-compliant with the Code. It followed that the Isle of Man's and Guernsey's were too. The reason was simple: the proposed arrangements kept in place the ring fence that the EU Code was meant to abolish: it just claimed to move it from company tax law to personal tax law. So, as a result local companies remained taxable and those owned by all other people – even if trading in Jersey, Guernsey or the Isle of Man were not. This was blatantly abusive under the EU Code and last year the UK told the Crown Dependencies this was the case (at long last, and after a lot of publicity on the issue from the likes of me).
Each island has now to come up with new tax laws.
Guernsey has said it will do a 10% flat tax rate, irrespective of ownership.
Jersey and the Isle of Man have not announced plans yet.
So, last week the EU's Tax Code of Conduct Group met and considered their responses.
Guernsey they decided is off the hook for now: a 10% across the board tax will keep the EU happy.
As for Jersey and the Isle of Man: no news to the EU was not good news for them. Their tax arrangements are to assessed formally in September. I gather Spain and the UK are gunning for Jersey and the Isle of Man and are putting on tons of pressure for rejection of the current arrangement.
Expect a lot of lobbying of Tory and Lib Dem politicians from the Crown Dependencies before September then.
This one is vital: when imposing cuts on everyone else will the Con Dems stand up to the tax havens or not?
There's one to watch out for – and the fireworks will surely fly if they let the Crown Dependencies off the hook.?
Shadow system erodes Africa's growth
Business Report, May 26, 2010
$how Me the Money
Harvard Business School Alumni Bulletin, June 2010
Did more African aid deliver fewer coups?
BBC News, May 25, 2010
Editorial: A timely reminder on Africa
Financial Times, May 26, 2010
Greek ministry cracks down on tax evasion by staff
Reuters, May 25, 2010
Switzerland wins backing for 'foreign' tax proposal
AFP, May 26, 2010
ANALYSIS-Global rich want trusts, Swiss banks stay wary
Reuters, May 26, 2010
Italian tax police probe $6.9bn in HSBC list
Financial Times, May 26, 2010
Italy announces austerity measures
CNN, May 26, 2010
Government plans taxing overseas assets of residents in Uruguay
MercoPress, May 26, 2010
Opinion: Black money finds tax haven abroad
The Financial Express (Bangladesh), May 26, 2010
Mexico to Issue New Dollar Deposit Rules Next Week (Update2)
Bloomberg, May 26, 2010
Quebec police make money-laundering arrests
CBC News, May 26, 2010
Latvia shuts bank where U.S. saw money laundering-UPDATE 1
Reuters, May 26, 2010
Jamaican police intensify search for drugs suspect
Financial Times, May 26, 2010
Mexico arrest Cancun mayor on drug charges
Associated Press, May 26, 2010
FCPA Debarment Bill Introduced in House
Main Justice, May 25, 2010
Citibank, Swiss official have admitted Zardari had dollar accounts
The News International (Pakistan), May 26, 2010
OPINION: The world's biggest threat is corruption, not nuclear weapons
Washington Post, May 26, 2010
Russia May Begin Seizing Corrupt Officials' Ill-Gotten Assets
Bloomberg, May 26, 2010
European banks settle Madoff cases, Swiss hold out
Reuters, May 25, 2010
Christian Aid wants FTSE 100 to endorse transparency drive
Accountancy Age, May 26, 2010
OPINION: Transfer Pricing — What Will Tomorrow Bring?
The Moscow Times, May 26, 2010
OPINION: Exchange of information on tax matters
Business Mirror, May 27, 2010
A new briefing sheet on who might be considered the users of accounts has been published by Tax Research LLP today. It's available here.
The briefing is, of course, produced in response to the International Accounting Standards Board claim that only capital providers can be considered proper uses of financial statements – all other users having to make do with the information capital providers need, as decided upon by the IASB.
The paper argues that the IASB is wrong – and goes on to show that their claim is in conflict with their own constitution and long held views by accounting standards setters.
There's no doubt the IASB is going to have change its position on his issue or its whole project will come to an end as legislators realise that the IASB is refusing to act in the public interest. In which case the time for change is soon.
Why G20 Should Go the Whole Hog at June Summit
IDN-InDepth NewsAnalysis, May 19, 2010
Financial institutions admit global recession has "brought poverty reduction to a halt" in Africa
ActionAid Press Release, May 25, 2010
IBM, Business Groups Oppose Jobs Bill Over Tax Increase Plans
BusinessWeek, May 25, 2010
Australia Signs Tax Agreements With Isle of Man, Jersey And British Virgin Islands
Government of Australia Press Release, May 25, 2010
Italy to Ban Cash Transactions Over 5,000 Euros, Lawmaker Says
BusinessWeek, May 25, 2010
Offshore tax evaders fined
JoongAng Daily (S. Korea), May 25, 2010
Megayacht Seized for Tax Evasion
The Wealth Report Blog, Wall Street Journal, May 25, 2010
The World Cup, football, tax and climate change
Times of London, Articles of Faith Blog, May 24, 2010
UBS Deal Looks Set For Parliamentary Approval
Tax-News.com, May 25, 2010
"Banking sector should put its house in order"
swissinfo.ch, May 25, 2010
India Presses Mauritius To Renegotiate Treaty
Tax-News.com, May 25, 2010
HK, Austria Sign Pact To Avoid Double Taxation, Tax Evasion
Dow Jones, May 25, 2010
New laws tighten noose around the necks of transnational criminals
Business Daily (Kenya), May 25, 2010
Police arrest 32 across Europe in Irish gang crackdown
Reuters, May 25, 2010
Mexico shaken by apparent abduction of powerful politician Fernandez
Washington Post, May 25, 2010
Experts: Accused Jamaican drug lord akin to Robin Hood, Pablo Escobar
CNN, May 24, 2010
Court cases shed light on money-transferring system
Los Angeles Times, May 24, 2010
Authorities raid major brokerage firm in Venezuela
Associated Press, May 24, 2010
Chávez expects arrest warrant
Miami Herald, May 22, 2010
SC orders govt to write letter to Swiss authorities
Express Tribune (Pakistan), May 25, 2010
Police recommend indicting FM over receiving secret file from ambassador
Haaretz, May 25, 2010
Israeli police question ex-PM Olmert on bribe case
Associated Press, May 25, 2010
Pakistan says 'no evidence' president took Swiss kickbacks
BBC News, May 25, 2010
Are bribe firms escaping justice?
BBC News, May 25, 2010
Plot thickens in Australian bribery probe
The Times of London, May 25, 2010
Taiwan's dirty French connection
Vancouver Sun, May 25, 2010
Incoming Philippine President banks on transparency to combat corruption, poverty
Xinhua, May 25, 2010
EFCC Quizzes PDP Deputy Chair Over Siemens Scandal
The Daily Trust (Nigeria), May 25, 2010
Taskforce identifies corruption 'loopholes'
Jakarta Post, May 25, 2010
Holder to Visit OECD in Paris on Memorial Day
Main Justice, May 24, 2010
Financial Advisers Don't Know Sanctions Rules, U.K. FSA Says
BusinessWeek, May 24, 2010
China crisis: Soccer rocked by corruption scandals
CNN, May 24, 2010
Niger's Military Government Opens Fight Against Corruption
VOA News, May 25, 2010
I'm in Oslo this morning to talk about the International Accounting Standards Board proposals for accounting for the extractive industries, and those relating to the demand for country-by-country reporting in this sector in particular.
The slides I'll be using are here.
I'll be publishing much more on this issue soon. Suffice to say, that as I note in the slides there are four fundamental problems with the IASB response:
In combination these failures mean:
whole purpose.
The result is that
Governments, civil society, individuals who never intend to invest or trade with a company, regulators and many more besides need particular accounting data to meet their needs.
The International Accounting Standards Board denies this and refuses to supply it.
For a body supposedly working in the public interest that is extraordinary.
Indonesia finance minister promises reforms, swift start
Reuters, May 23, 2010
Police chief wants major effort in fight against tax evasion
Angola Press Agency, May 23, 2010
Ireland worse than Greece, faces financial ruin, say two leading economists
Irish Central, May 23, 2010
Editorial: A collision with the coalition?
Cayman Net News, May 23, 2010
Swiss banks remain confident over disclosure rules
Financial News, May 24, 2010
Islands focus on international relations
HedgeWeek, May 24, 2010
LETTER: Corruption in Gabon
New York Times, May 23, 2010
Turkey's opposition party elects new leader
Associated Press, May 22, 2010
How Jonathan can tame the monster
The Punch (Nigeria), May 24, 2010
Kremlin Seeks to Ban Gifts for Bureaucrats
The Moscow Times, May 24, 2010
'Better image for MACC': Proposal to give anti-graft body more autonomy
New Straits Times, May 24, 2010
Georgian Opposition Accuses Government Of Bribery
RFE/RL, May 23, 2010
Duchess's Scandal Is a Royal Pain in U.K.
Wall Street Journal, May 24, 2010
Securency May Have Bribed to Win Orders, Age Says (Update1)
BusinessWeek, May 24, 2010
Corruption,irregularities in implementation of NREGA
PTI, May 23, 2010
Ireland to crack down on white-collar crime
Irish Central, May 22, 2010
How Will Greece Get Off the Dole?
New York Times, May 23, 2010
Direct Taxes Code: A wild goose chase taxing offshore transactions?
Business Standard, May 24, 2010
I am often asked what I mean by "'tax justice'. As a result, and as a contribution to the Briefing Sheet series I am developing, I have written the following summary of what I think tax justice is. It is also available as a briefing sheet.
Tax justice
Tax justice is a broadly based concept. It relates to individuals and all taxable entities. But it also relates to tax systems as a whole.
Tax compliance – the duty of the taxpayer
For the individual taxpayer tax justice is about tax compliance. This happens when the individual seeks to pay the right amount of tax (but no more) in the right place at the right time where right means that the economic substance of the transactions they undertake coincides with the place and form in which they report them for taxation purposes.
Tax and society
But tax justice is about much more than the individual: tax justice is also about the existence of tax systems that promote social well being within and between societies. It is about the creation of environments in which all people can prosper. That necessarily means that the state institutions and businesses that meet the needs of people can also prosper. But it means yet more than that: it means that those who fail to prosper are protected from misfortune until such time as they can prosper again.
That means tax justice is about four things above and beyond the duty of the individual to be tax compliant. First it is about understanding why we tax. Second it is about defining the attributes of a good tax system. Third it is about defining the process that delivers tax justice and finally it is about understanding transparency – without which tax justice is not possible.
The 5 Rs for taxing
There are five reasons for taxation. Tax is used to:
If tax justice is to prevail taxes must be set taking all these considerations into account.
The 10 Cs of a good tax system
An efficient taxation system has nine attributes with one over-riding characteristic to which they all contribute. An efficient tax system is:
In combination these are key attributes of a good tax system.
The 6 steps to tax justice
Tax justice can be defined as a six stage process:
The 11 steps to financial transparency
Tax justice cannot happen by chance. To achieve it information is needed. That means all potentially taxable people, whether they are human beings or legal entities created under law, must be transparent about what they do, are and have done.
Financial transparency exists when the following information is readily available to all who might need it to appraise transactions they or others might undertake or have undertaken with another natural or legal person:
Creating tax justice
Tax justice is not simple, as is already apparent. That, however, is not a problem: a great deal of what humans do is not simple, and yet it is achieved none the less. Tax justice is possible: that is what is important.
These five criteria, tax compliance on the part of taxpayers and the four sets of attributes on which just tax systems are built, are the foundations of tax justice. Together they create a world in which social justice can prevail for all.
That is what tax justice seeks to achieve.
Following our blogs about BP's damaged oil rig being offshore in more ways than one, we are intrigued to see this letter sent by Senator Grassley to the chair of BP.
It contains the following questions:
And these two:
Transocean, which owns the rig, received a similar letter.
Interesting . . .
(Hat tip: ataxingmatter )
From Global Witness:
The programme for government published today by the UK's new coalition includes commitments and pledges in several of Global Witness key campaign areas. "Having lobbied hard for change on illegal logging, libel reform, aid transparency and white collar crime during the last parliament, we welcome these promises and anticipate swift and meaningful action on each count," said Global Witness Director Charmian Gooch.
Libel reform:
The policy statement promises a "review of libel laws to protect freedom of speech". As a key member of the Libel Reform Campaign, Global Witness has long called for such measures. England's outdated libel and privacy laws often work to protect the dubious interests of a wealthy minority over those of the public. This campaign secured a major victory at the end of the last parliament, with a review panel convened by Justice Secretary Jack Straw recommending sweeping reforms including measures to counter libel tourism, recognition of the need to better define and protect 'public interest' reporting, and a commitment to a 'single publication rule'.
"We're pleased that the new government has signalled its commitment to libel reform and we look forward to seeing the detail of their proposals. England's libel laws have long been a national disgrace. The coalition should implement the sensible recommendations in the expert panel's report," said Gooch.
"We also need to see the new government re-table proposals to limit the success fees that libel lawyers can charge, which were blocked at the end of the last parliament. These arrangements are currently exploited by lawyers working on a 'no-win-no-fee' basis and act as a disincentive to public interest campaigners who self-censor rather than run the risk of facing ruinous legal costs."
Illegal logging:
The document also pledges to introduce "measures to make the import or possession of illegal timber a criminal offence." Importantly, this clarifies the UK position ahead of June's meeting of the EU Council of Agriculture Ministers at which EU legislation to control illegal timber imports will be discussed. The new government should advocate strongly for improved EU legislation at this meeting.
"Without strong measures in importing countries like the UK, we may lose the fight to end deforestation in developing countries, and ultimately the battle to reverse climate change," said Dr. Rosalind Reeve of Global Witness. "The new government's commitment to criminalise import and possession of illegal timber shows much-needed leadership on this issue in the EU."
Illegal logging is one of the major drivers behind the destruction of tropical forests, and a globally significant source of greenhouse gas emissions. Up to 20% of all such emissions are estimated to come from deforestation and forest degradation and illegal logging costs developing countries an estimated US$15 billion per annum.
"To be effective, new legislation on illegal timber must make UK companies responsible for proving that they are not buying and selling illegally harvested timber and wood products. We need swift and decisive action now", said Dr Reeve. "The UK is one of six countries that has committed up to US$3.5 billion to help developing countries reduce emissions from deforestation and forest degradation. This money will be wasted if we fail to clean up international markets."
White Collar Crime:
The new government has stated its commitment to tackling white collar crime. This is a positive step in the fight to end global corruption. The measures needed include firm action against British financial institutions that hold money for corrupt officials from the developing world.
"Corruption and state looting – facilitated by UK banks – entrench poverty, hinder development and undermine the UK's aid to poor countries. The coalition must also ensure that the UK's Overseas Territories take action against those who provide financial secrecy services such as front companies and bank accounts to corrupt officials," said Global Witness campaigner Anthea Lawson.
Aid Transparency:
Finally, the policy statement makes sweeping commitments to improving transparency in the UK's international aid donations. Such measures are important, but will not be sufficient to prevent corruption and achieve development goals.
"In countries where government institutions have been captured by corrupt rulers, transparency on the part of external donors does little to prevent the looting of these countries' own revenues by recipient governments. Measures to support improved governance will be necessary to ensure that British taxpayers' generosity achieves the good ends for which it is intended, and that recipient countries can ultimately move towards less dependence on aid," said Eleanor Nichol, Global Witness campaigner.
/ Ends
Contact: Oliver Courtney +44 7815 731 889 email@example.com
Senate approves sweeping Wall Street reform bill
Reuters, May 21, 2010
Focus on This: Merkley-Levin Did Not Get a Vote
Huffington Post, May 21, 2010
Senate Passes Financial Regulatory Bill — With Whisteblower Bounty
Main Justice, May 21, 2010
Jobs Bill Funded by Higher Buyout Tax Faces Friction on Deficit
Bloomberg, May 21, 2010
U.K. Plan to Merge SFO, FSA, OFT May Create 'UFO' (Update2)
Bloomberg, May 21, 2010
Tax evasion becomes extreme sport in Greece
Reuters Blog, May 21, 2010
Swiss Lawmakers Keep UBS Deal Alive
The New York Times, May 21, 2010
Mauritius: Round-Trips and Hot Money
AllAfrica.com, May 21, 2010
Switzerland to share data on black money if…
PTI, May 21, 2010
Seeking Clues, Paris Examines Security After Art Theft
The New York Times, May 21, 2010
`Immediate' US aid in drug war slow to help Mexico
Associated Press, May 21, 2010
Justice official to compare notes with Italians on organized crime
Washington Post, May 21, 2010
Kenya: Mystery of Sh164 Billion Smuggled into Country
Daily Nation (Kenya), May 20, 2010
San Francisco FCPA Team to Focus on Silicon Valley
Main Justice, May 21, 2010
Jonathan Blames Financial Crisis On Corruption
Daily Champion (Nigeria), May 21, 2010
How to Clean Up Bulgaria
Time Magazine, May 31, 2010
Czechs tire of sleaze, embrace new parties
Reuters, May 21, 2010
Op-Ed: Breaking the Cycle
International Herald Tribune, May 21, 2010
Fifa investigating Lord Triesman's allegations of bribery against Spain and Russia
Daily Telegraph, May 21, 2010
Incoming ICC corruption czar vows crackdown
AFP, May 20, 2010
Youth should awaken and work for a corruption free govt: Abdul Kalam
PTI, May 21, 2010
Minister confirms government's lack of will to fight corruption – PL
Times of Malta, May 21, 2010
Put this in your pipe and smoke it
San Francisco Chronicle Blog, May 21, 2010
The investment bank Goldman Sachs is backing an oil deal in Angola by U.S. firm Cobalt International Energy, despite a risk that local partners in the deal could expose Cobalt to prosecution for corruption in the United States, Global Witness revealed today.
Goldman Sachs is a major shareholder in Cobalt and two of its executives sit on Cobalt's board. Agreements with the Angolan state oil company, Sonangol, give Cobalt shares in two Angolan oil exploration blocks and assign it two local partners, Alper Oil Limitada and Nazaki Oil and Gáz S.A [1]
Alper and Nazaki are obscure companies with no visible industry track record. This is a serious concern as Angola is a poor country afflicted by severe corruption: many observers believe that small and little-known companies are used as fronts by top Angolan officials to enrich themselves privately.[2]
Cobalt has gone ahead with the deal, which was executed at the end of February, even though it warned in its own U.S. regulatory filings: "We have not worked with either of these companies in the past, and, therefore, our familiarity with these companies is limited. Violations of the FCPA [Foreign Corrupt Practices Act] may result in severe criminal or civil sanctions, and we may be subject to other liabilities, which could negatively affect our business, operating results and financial condition."[3]
"It seems extraordinary that Goldman Sachs would back this kind of deal in Angola, a notoriously corrupt country, at a time when the bank's own business ethics in the United States are under heavy fire," said Diarmid O'Sullivan of Global Witness. Last month, Goldman Sachs was charged with fraud by U.S. authorities in relation to its dealings with mortgage-backed securities in the United States.[4] The Wall Street bank has denied any wrongdoing.
Cobalt will operate the two blocks, meaning it will be in charge of drilling for oil, with Sonangol, Nazaki Oil and Gáz and Alper Oil as its minority partners. Sonangol declined to explain to Global Witness why it chose these two companies. Alper Oil's website provides little detailed information about its activities, not even a contact phone number. Nazaki Oil and Gáz does not have a website.
Nazaki Oil and Gáz is covering its own costs but Alper Oil's upfront costs are being paid by Cobalt, which aims to recoup them out of future revenues. So Alper Oil could make huge profits if oil is found, without investing any capital upfront or taking any risks, and loses nothing if no oil is found.
Transparent management of the oil sector is crucial to the economic future of Angola, a country so poor that the average life expectancy is a mere 46.5 years.[5] But Sonangol's actions raise serious concerns about whether it is acting in the public interest or the interests of the ruling elite.
In March 2010, Global Witness revealed that Sonangol nominated a son-in-law of President dos Santos of Angola to the board of a key investment vehicle. In August 2009 we revealed that a private company, pre-qualified by Sonangol to bid for oil rights, had shareholders with the same names as top officials, including Sonangol's chairman.[6] Sonangol declined to comment on these cases.
Cobalt replied to written questions from Global Witness on its own behalf and that of its shareholders, including Goldman Sachs. Cobalt's letter said: "Please be assured that we have devoted considerable resources towards mitigating the specific risks identified in the statements that you have included in your letter". Cobalt's letter also said that the company had retained two law firms for the "specific purpose" of addressing these risks and continued to work closely with them.
However Cobalt declined to answer specific questions about the deal, including a request to identify the ultimate beneficial owners of Alper Oil and Nazaki Oil and Gáz, on the grounds that this would "involve selective disclosure of non-public company information and, in some cases, to do so would also be a breach of the confidentiality provisions of agreements by which [Cobalt] are bound."[7]
So it is not clear whether or not Cobalt and its investors know who the ultimate beneficial owners of these companies are. "In the highly corrupt and predatory environment of Angola, the public is being asked to take it on trust that deals with opaque partners are ethical. After the sharp practices of the credit crunch and the fraud charges levelled against Goldman Sachs in the United States, this is a tall order," said O'Sullivan of Global Witness.
He added: "There is an urgent need for the United States and other major jurisdictions to impose tougher regulations on overseas oil investment. The Energy Security through Transparency Act, currently under consideration in the US Senate, would help satisfy this need."
/ Ends
Global Witness, a member organization of the Task Force, investigates and campaigns to end natural resource-related conflict and corruption and associated environmental and human rights abuses. See www.globalwitness.org
For further information on this briefing, please contact:
Diarmid O'Sullivan on +44 207 492 5863 or +44 7872 620 955
Graham Lee on +44 207 492 5862 or +44 7790 965 397
1. Cobalt International Energy. 10-K filing to the Securities and Exchange Commission for 2009. Page 5. 424B1 Prospectus. Page 106. Both accessed at www.sec.gov
2. Global Witness confidential interviews with foreign and domestic observers of the Angolan oil industry. See also United States Department of State, Angola human rights report for 2009, Section 4. Official Corruption and Government Transparency. Accessed at www.state.gov
3. Cobalt International Energy. 10-K filing for 2009. Page 51.
4. Securities and Exchange Commission. SEC Charges Goldman Sachs With Fraud in Structuring and Marketing of CDO Tied to Subprime Mortgages. Press release. 16th April 2010. Accessed at www.sec.gov
5. United Nations Development Programme. Human Development Report 2009. Country Fact Sheet Angola. Accessed at www.undp.org
6. Global Witness. Link between Angolan president's son-in-law and state oil company raises questions about transparency. 15th March 2010. Private oil firm's shareholders have same names as top government officials. 4th August 2009. Accessible at www.globalwitness.org
7. Letter to Global Witness from Cobalt International Energy. 18th May 2010.
WRAPUP 8-Sweeping Wall Street reform bill advances in Senate
Reuters, May 20, 2010
EU attacks 'discriminatory' US tax moves
Financial Times, May 20, 2010
LETTER: Tax havens no game for poor countries
The Guardian, May 20, 2010
Singapore Bling
The Wall Street Journal, May 21, 2010
Greeks dodge taxes on 50 bln euros in annual income: bank
AFP, May 20, 2010
U.K. FSA to Lose Enforcement Power to Crime Agency (Update1)
Bloomberg News, May 20, 2010
Can North Korea Be Safe for Business?
Time Magazine, May 20, 2010
Miami Beach Developers Urged Witness Lies, U.S. Says (Update2)
Bloomberg News, May 19, 2010
Swiss face U.S. backlash if parliament snubs UBS deal
Reuters, May 20, 2010
US, India Reach Transfer Pricing Agreement
Tax-News.com, May 20, 2010
FinCEN:Integrate Anti-Money Laundering Programs With Prevention
Dow Jones, May 20, 2010
Botswana forms Financial Intelligence Agency
Sunday Standard, May 20, 2010
China punishes officials over graft
Al Jazeera, May 20, 2010
Liberia's feisty president: Another round for Africa's Iron Lady
The Economist, May 20, 2010
Ex-NJ lawmaker is convicted in corruption probe
The Associated Press, May 19, 2010
FIFA official: Bribery claims probably not true
The Associated Press, May 20, 2010
Kandahar Corruption Poses Challenge For U.S.
NPR, May 20, 2010
Indonesia probes massive forest corruption: official
AFP, May 20, 2010
Indonesia finance chief change may stall reforms
The Associated Press, May 20, 2010
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• 9/27/14/: RJ Workshop at Each One Teach One
• 9/30/14: Queens RJ Meetup
• 10/9/14: Week of Action! Restorative Justice Workshop
• 10/11/14: Week of Action! GGE Town Hall
• 10/16/14: Science & Math Educator Meetup
Questions? Email: anna [at] teachers unite [dot] net
You may have seen Chancellor Fariña's statement in the Daily News back in Septermber about delaying the release of the 2014-2015 Discipline Code. What's the hold up?
Young people, parents, and educators know what schools need to create safe communities for all. See statements released in response to the Chancellor from Dignity in Schools and the Urban Youth Collaborative.
Join the 15 school teams and the MORE Caucus in signing on to this letter demanding systemic changes so that schools have the resources, support, and policy in place to stop the school-to-prison pipeline in NYC.
Are you a member of your UFT Chapter? Parent Association? Student Leadership Council? Restorative Justice team? All of the above? The city needs to hear from people on the ground about what they need to make schools caring communities for all.
Join the list of school teams calling on the DOE to bring systemic change with meaningful community input to school climate and discipline: bit.ly/ZeWiXc
Thank you for taking action.
#EdsResist #SchoolPushout
On October 9th, during the Dignity in Schools National Week of Action, Girls for Gender Equity & the African American Policy Forum held a Town Hall titled #BreakingtheSilence.
Cis and transgender girls of color testified to a packed house about their experiences with school pushout, incarceration, and other issues they face that are often overlooked by the community. Teachers Unite member Sarah Camiscoli was not able to testify for lack of time, but here is her testimony (you can read the full thing here):
I believe a commitment to wholeness for our schools involves not only addressing the school pushout of young women through zero tolerance policies, suspension, and sexual harassment, but also in addressing the kinds of school push out that are more subtle, sometimes unnamable, and elusive.
In my experience, there is an often-overlooked form of pushout that particularly affects young women of color who attend racially segregated public schools in NYC. This pushout affects young women who are learning English as a second language, and those who receive disability services. The intersection of being a young woman of color, learning English or having a learning disability, and attending a racially segregated public school is an intersectionality that is often unspoken of and, in my experience, can be one of the most menacing in terms of pushout.
Read more here!
How can math & science classrooms fight back against school pushout? How are math & science educators creating student-centered, relevant, and restorative learning environments? Join with other teachers interested in sharing resources and building community at the
Pushing back against #SchoolPushout in our classrooms
Thursday, October 16th
5:30 to 7pm
YA-YA Network
224 W. 29th Street, 14th Floor
A/C/E/N/Q/R/1/2/3to 34th St
All are welcome—bring a snack to share!Please RSVP: firstname.lastname@example.com
Flyer attached
Did you know that on average states spend states spend $5.7 Billion a Year on the Juvenile Justice System Instead of our Schools?
Join us for the Dignity in Schools National Week of Action Against #SchoolPushout to demand #SolutionsNotSuspensions at the NYC events below!
Watch & share the promo video here
Come meet students, educators, parents, & community members in NYC who are working to transform their schools through restorative justice practices.
Workshop will be led by staff & students of West Side High School
Thursday, October 9th
5 to 7pm
Edward A. Reynolds West Side High School
140 West 102nd Street
1 / B / C to 103rd Street
RSVP HERE on EVENTBRITE
Food & drinks will be provided
Students, edcuators, parents—all are welcome!
Flyer attached below
#EdsResist #SchoolPushout #EducationIsTheKey #WoA2014
Girls for Gender Equity and The African American Policy Forum come together to ask:
Why are girls of color...
OVERLY-DISCIPLINED through suspensions, zero tolerance and arrests in school?
INCARCERATED at the highest rates in history?
DISCONNECTED from family & community?
OVER-SEXUALIZED in the media?
HARMED by abuse, trauma, and violence?
TRAFFICKED and sexually abused?
What can we do about it?
On International day of the girl, cis and trans girls will tell you #WhyWeCantWait
Saturday, October 11
12pm to 4pm
Columbia Law Review
435 W 116th St, New York, New York 10027
Childcare and lunch provided for confirmed guests
RSVP to email@example.com info on Facebook
Flyer attached below
Interested in connecting cis and transgender girls of color and gender nonconforming youth of color ages 13-24 to testify at the event? Email email@example.com
Recent articles describe how racial bias manifests in the discipline of elementary school students.
Are you an elementary educator or parent?
Please take a moment to fill out this survey about your experiences with student pushout, the School-to-Prison Pipeline, and overly punitive & racially disproportionate discipline in K-5 schools.
Contribute to the conversation about what's working in schools and what needs & challenges in building community and restorative approaches to discipline school communities are facing.
Thank you!
General email: info [at] teachersunite [dot] net | Teachers Unite, 90 John St., Suite 308, New York, NY 10038


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mailing list archives
The Framework does not use raw sockets under Windows unless you try to use
the mostly-broken RawUDP mode with a few exploits. The socket error you
are seeing is something else entirely. When you try to attack a service
that is firewalled or not listening on the target port, the Framework
will spit out a "Socket error" with a generic description. This is more
user-error than a bug :-) Make sure the service you are hitting is
actually open and that any local application firewalls allow perl.exe to
access the network.
On Saturday 03 September 2005 23:05, Anurag Joshi wrote:
I also encounter the same problems about error creating socket.
Does Framework have problems with Winxp SP2. Nmap also had problems
with SP2 and they had to come out with a totally new version. It goes
this way.....
When an Nmap user asked MS why security tools
such as Nmap broke, MS responded[1]:
"We have removed support for TCP sends over RAW sockets in SP2.
We surveyed applications and found the only apps using this on XP
were people writing attack tools."
What is the workaround for Error Creating Socket problem?
Anurag Joshi
By Date
By Thread


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Game Questions & Answers (Q&A) service lets you ask questions about video games for game consoles or PC games. So ask your Style Me Girl question for iPad and get answers from real gamers or answer questions and share your insights and experience with the rest of the gaming community.
- Developer: Frenzoo
- Publisher: Frenzoo
- Genre: Role-Playing General
- Release Date: May 11, 2012
- ESRB: Not Set
Question & Answers
Answer from: loonylunafan
White hair bow
ice blue eyes
blue/green eyeshadow (with little mole)
Polka dot dress (3*)
Gold/silver bracelets on each arm
white lace gloves
greyish heels (came with)
Brown ponytail hair (with blue hair tie)
Flower earrings (came with)
3* hope this helps
Answer from: alyssa
White long skirt
white shirt with no sleeves
wings 3star item
blue makeup
white heels
white bow
Answer from: dream girl
Hi!I got three stars with these: blond hair curly, black eyeshawdow and red lips, a white bow, key neclace, cream and brown purse, red drop earings, heels with stripes, swirly gold and silver braclet, and a blue dress. Hope this helps!
Unanswered Questions
From: Mad's
Posted on: 06-07-2014
From: braen
Posted on: 12-30-2013
Haegemonia: Legions Of Iron - Gameplay Video
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- Goat Commando 3D Simulator - Gameplay, (iPhone-iPod)
- Munin - Official Launch Trailer, (iPad)


text:
Welcome to the UCL European Institute, UCL's hub for research, collaboration and information on Europe and the European Union.
Contact us
16 Taviton St
+44 (0) 207 679 8737
'Highly problematic, to put it mildly'
Deciphering the Conservative Party's proposals for a new 'British Bill of Rights' is not an easy task, as the eight-page policy document is riddled with errors, distortions and imprecise language. What is more, their two main policy aims are highly problematic, argues
Colm O'Cinneide
9 October 2014
Starts: Oct 9, 2014 12:00:00 AM
UK & EU: New Faces, Old Problems?
The row between Britain and its allies that accompanied the nomination of
Jean-Claude Juncker as the new Commission President was
seen by some as an effective short-term tactic from David Cameron. But the 'Juncker bounce' was short-lived and left Cameron in a long-term strategic pickle.
Paola Buonadonna
6 October 2014
Starts: Oct 6, 2014 12:00:00 AM
Five lessons of the Juncker Affair
It is now three months since Jean-Claude Juncker was elected President
of the Commission, against the express wishes of the British and
Hungarian governments. What lessons can we draw from this episode about
British attitudes to the European Union?
6 October 2014
Prof Michael Shackleton
Starts: Oct 6, 2014 12:00:00 AM
Charles Grant on the Eurocrisis
Publication date: Sep 27, 2012 7:39:00 PM
Start: May 20, 2012 12:00:00 AM
June 2012
With the next Eurozone Crisis & the Democratic Deficit event coming up on 29th November, here is a speech from co-founder and director of the Centre for European Reform Charles Grant on the subject.
Watch the co-founder and director of the Centre for European Reform, (CER) Charles Grant discuss the implications of the ongoing crisis for the way European institutions operate. He is a former Brussels correspondent for the Economist and the author of many publications on the EU, as well as a former director of the British Council. His talk was chaired by the Deputy Director of the European Institute, Dr Uta Staiger.


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Storey Publishing
Knitting Rules!
Stephanie Pearl-McPhee is back! Celebrated blogger and humorist and best-selling author of At Knit's End, Pearl-McPhee is funnier than ever, cheering on her knitting compatriots to ever-greater heights. Both a celebration of knitting and a sourcebook for practical information, Knitting Rules! is a collection of useful advice and emotional support for the knitter. Pearl-McPhee examines essential truisms of knitting, side by side with tongue-in-cheek warnings, realities, and fantasies about the act of knitting and the people who do it.


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God has an image problem. The question is, which God are we talking about?
There have been many manifestations of God over the last four centuries of American religious history, according to Matthew Paul Turner's newest book, Our Great Big American God. MPT's sweeping historical overview doesn't always make for comfortable reading. That's because nothing is sacred in this book.
Then again, when you're writing about how we've continuously made and remade God in our own image, maybe nothing should be sacred.
From the Pilgrims to Jonathan Edwards and the creepiest children's sermon ever… from the emergence of modern-day evangelicalism to the corporatization of God… MPT dismantles the popular, sanitized version of our history—one that depicts America as a shining "city on a hill" planted by God himself. The effect can be jarring at times, even for those of us who've long since grown suspicious of the sanitized version.
Take, for example, how Our Great Big American God demolishes the notion that the Puritans came to America for the sake of religious freedom in any broad sense of the term. In truth, they came for their own religious freedom. Once on these shores, they ruthlessly denied such liberty to anyone who believed differently that they did. As MPT concludes, they effectively turned God into a "controlling, state-run deity, the same God that had made England so impossible for them to endure." Just ask Roger Williams. Or Anne Hutchinson.
A few chapters later, Our Great Big American God turns its attention to D.L. Moody, the father of mass evangelism and a forerunner of sorts to Billy Graham (though the oft-repeated story of a chain of religious conversions connecting the two men is largely untrue). Our Great Big American God doesn't shy away from the darker side of Moody's legacy: his uncomfortably close ties with the robber barons of the Gilded Age and how he openly preached against the labor rights movement—at a time when child labor was commonplace and the average worker toiled 10-hour days, six days a week in dangerous and often downright horrific conditions.
Our Great Big American God also traces the development of dispensational theology in the 1800s by men like J.N. Darby and C.I. Scofield, including the invention of the rapture. It directly connects dispensationalism to the American church's failure at times to practice the kind of radical compassion embodied by Jesus and his first followers:
Darby's ideas not only changed how America's Christians thought about God and the Bible but also how they thought about the world. According to Scofield, Christians shouldn't worry about "the reformation of society." He said, "What Christ did not do, the Apostles did not do. Not one of them was a reformer." Which is why so many of America's Christians do little to improve American society, because why bother when Jesus is coming back?
If you find yourself cheering while MPT takes on someone else's golden calf, just wait. He'll probably tackle something that hits a bit closer to home before long. Like I said, nothing is sacred in this book. Reading Our Great Big American God was at times an unsettling experience for me. But the conclusion it points to should be unsettling for all of us:
That's because all of us have fashioned God after our own image, to one degree or another.
God has become, in effect, "like a naked paper doll, one that free individuals could and would dress up into whatever Americanized deity they liked. Which is exactly what Americans have been doing with God all along."
We think it's God's story we're telling when, all too often, what we're really doing is using God's name to baptize or legitimize our own agenda. Which is why God so often ends up (conveniently enough) being angry about the same things we're angry about and hating all the same people we hate.
The irony, of course, is that this leads to a smaller view of God, even when we think we're proclaiming a big, all-powerful deity. Whether it's the Puritans in the 17th century or John Piper in 21st, this is what happens "when God is left in the hands of angry people of faith."
The big sovereign God that Christians usually boast about becomes a small and narrow-minded deity incapable of handling unorthodox ideas, at least not without humans helping him to carry the burden… As hard as we try to demand that God be this or declare that God hates that, in the end, our actions often undermine our understandings about the sovereignty of God.
Our Great Big American God should prompt plenty of discussion and debate, to echo what Chaplain Mike said in his review for Internet Monk. But it should also prompt a fresh dose of humility—for all of us—in how we go about telling God's story. Being confronted with the less savory bits of our religious history should remind us that maybe we don't have God entirely figured out, after all.
To quote something Matthew Paul Turner shared in a recent interview with Bedlam Magazine:
If we really care about God's story we would be more careful how we express it. We would approach it with gentleness and questions and humility as opposed to such confidence and arrogance that we are just absolutely convinced that we know what God thinks about this issue. I hope it gets people talking about our Christian history and how there are so many bits and pieces of our history that play out in the here and now. As we tell the story it would behoove us to consider the words we use.
Our Great Big American God is worth reading, even if it makes you squirm at times. Which it should.


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Inside SentaraCategory
Read stories and happenings that highlight our exceptional employees and the amazing things they do.
Sentara: Creating a culture of safety
At Sentara, our focus goes beyond the basics of making healthcare safe for its patients. We've built a strong "Culture of Safety" to reduce medical errors, which helps us deliver safe, reliable and effective care. The foundation of this culture is a strong accountability to perform habitual behaviors that reduce medical errors. Sentara staff uses guidelines known as "Safety … Continue Reading
Hurricane Season: Are you ready if the lights go out?
Virginia is smack dab in the middle of the Eastern Seaboard, an area often threatened by hurricanes. Are you ready, should a storm threaten our region? The time is right for planning. Virginians are offered a sales tax holiday May 25-May 31, 2014, in time to prepare for the Atlantic Hurricane season which starts June … Continue Reading
What is a Primary Stroke Center?
If you or a loved one suffers a stroke, you might think that just getting to the hospital is all you need to worry about. And that's partially true – immediate, or "acute" treatment (within the first 3 hours) is crucial. It identifies the location and severity of the stroke, and it greatly improves the … Continue Reading
Advance Medical Directives Help With End-of-Life Healthcare Decisions
Recognizing Sentara Advance Care Planning Week, April 14 – 18, and National Healthcare Decisions Day, April 16 By David Cochran, MTh Every day in hospitals, nursing centers and private homes, patients, residents and families make pivotal decisions about medical care at the end of life. These decisions range from demanding every high-tech tool in the … Continue Reading
Masks Help Stop the Spread of Flu
Most flu this season is caused by the same virus that caused the 2009 H1N1 pandemic. And this year, we're seeing some of the same groups not normally hit so hard by flu having severe complications. Pregnant women and middle-aged adults are some of the hardest hit this flu season. Regrettably, these groups also have … Continue Reading
Celebrating the Past, Creating the Future, Improving Health Every Day
Sentara Healthcare Milestone Anniversary 125 Years In honor of Sentara Healthcare's 125th anniversary we've created a video, along with a historical book which are both dedicated to the patients who have entrusted us with their care and to the Sentara Healthcare staff, physicians, volunteers and community members – past, present and future. The video, along … Continue Reading
Sentara Healthcare: Then and Now
Sentara Healthcare has come a long way since 1888 when it was first established as the 25-bed Retreat for the Sick in Norfolk, Va. Flash-forward 125 years: Sentara Healthcare is now comprised of 11 acute care hospitals with more than 100 sites of care all throughout Virginia and northeastern North Carolina. Enjoy browsing through several … Continue Reading
10 Health Reform Questions Everyone Should Know
With all of the new and coming changes to health insurance, it's easy to get bogged down and overwhelmed in the details. Let's take a look at the basics and identify the top 10 questions you may want to make sure you and your loved ones know. 1. What is Health Reform? The Affordable Care … Continue Reading
Family trip survival guide
When school is out for summer and the whole family is together, a great opportunity exists to spend time together and visit new and exciting places. Unfortunately, the preparation for family trips can leave parents stressed, jaded and overwhelmed. Dr. Lisa Stephens of Sentara Pediatric Physicians in Virginia Beach offers some great advice on how … Continue Reading
Top tips for optimal colon health
Submitted by Casey Beeghly, Clinical Dietitian, Sentara Leigh Hospital I eat healthy by trying to have a balanced diet, focusing on lots of fruits and veggies, freshly prepared meals and limiting processed foods. I do indulge on occasion but in moderation. I am motivated to lead a healthy lifestyle so I set a good example … Continue Reading


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Shape and size is perfect for Taiga. I agree that her attitude …
- Tags: Cosplay, Image Gallery, Mizugi, Sukumizu, Taiga Aisaka, Toradora!, Tsundere
Comment on Aisaka Taiga Sukumizu Cosplay by Kurasaka Kururu by oniichan:
Shape and size is perfect for Taiga. I agree that her attitude needs to be tuned a bit. More Tsundere and embarrassment, cause Taiga hated being in a swimsuit due to her chest size.
I'd love to see Ami in the background picking on her!
Recent comments by oniichan:
- Miku Triumphs on Letterman:
Not sure if it was the model they used or the setup, but Miku looked very basic. Also I agree that the song was NOT good. I wish she sung World is Mine and in Japanese!!! That would have been excellent!!
- Nisekoi Season 2 Unveiled:
Best new after a long day of work. I want more screen time for Tsugumi!! In season 2.
- Otaku Still Revere Ritsu's Birthday:
Ugh this shit is still in circulation. Never felt the appeal for K-on. Not cute, funny, interesting, moe, etc. And I like those type normally!!!
- Majimoji Rurumo Magical Beach Anime:
This series really surprised me for the Summer. One of the funniest I have seen in quite a while!!!
- Nozomi x Kimio Less Inspired Ero-Anime:
What is this Shit, outsourced to China?


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233 South Benjamin Drive
Commute to Downtown South Lake Tahoe
Almost all errands require a car.
Score Details
233 South Benjamin Drive has a Walk Score of 5 out of 100. This location is a Car-Dependent neighborhood so almost all errands require a car.
The closest grocery store is The Knitting Nest.
Nearby restaurants include Fox & Hound Smokehouse Grill & Bar and Chart House Stateline.
Explore how far you can travel by car, bus, bike and foot from 233 South Benjamin Drive.