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On July 25, 2013, Justice Belobaba of the Ontario Superior Court of Justice released his decision (2013 ONSC 4083) certifying a proposed class action brought by the Ironworkers Ontario Pension Fund against Manulife Financial Corp. and two of its former executives, Dominic D'Alessandro (CEO) and Peter Rubenovitch (CFO). Belobaba J. also granted the plaintiffs leave to commence an action for secondary market misrepresentation under s. 138 of the Ontario Securities Act, R.S.O. 1990, c. S.5 (the "Act").
In early 2004, Manulife added a number of new guaranteed investment products (the "Guaranteed Products") to its array of segregated funds. Unlike most of its older products, Manulife decided that the Guaranteed Products would not be hedged or reinsured – any risk of equity market fluctuations would be borne entirely by Manulife. The Guaranteed Products were very successful, growing Manulife's business from approximately $71 billion in early 2004 to approximately $165 billion by the end of 2008. However, almost all (if not completely all) of that business was unhedged and uninsured. When the global financial crisis hit in the fall of 2008 and the Canadian and American equity markets fell by more than 35%, Manulife was badly overexposed.
On February 12, 2009, Manulife released its 2008 annual financial statements which disclosed that corporate profits had fallen by almost $3.8 billion from the previous year ($2 billion of which was attributable to the Guaranteed Products line) and EPS had dropped from $2.78 to $0.32. The statements also noted that Manulife had increased its reserves from $576 million at year-end 2007 to $5.783 billion because of its unhedged exposure to the equity markets. Investors reacted immediately: Manulife's share price dropped 6% on the date it released its financial statements, fell a further 37% over the following ten days and, by the end of Manulife's Q1 2009, was trading at $8.92, a 77% decline from its $38.28 trading price six months earlier.
The plaintiffs commenced a proposed class action in July 2009 based on claims of negligence, negligent misrepresentation, unjust enrichment and the secondary market liability provision of the Act. The plaintiffs alleged that while Manulife was entitled to make a business decision not to hedge or reinsure its equity market risk, it had a legal obligation to fully and fairly disclose to investors its decision to abandon such techniques and the resulting risks. The plaintiffs further alleged, among other things, that Manulife consistently misrepresented in its core disclosure documents that it had in place "effective, rigorous, disciplined and prudent" risk management systems, policies and practices.
In certifying the action as a class proceeding and granting leave to pursue a s. 138 claim, Belobaba J. focused on two aspects integral to asserting the statutory cause of action: the test for leave to pursue such a proceeding, and the requirement under the Class Proceedings Act, S.O. 1992, c. 6, that the pleadings disclose a cause of action.
Leave Test under Section 138.8(1) of the Act
Belobaba J. discussed at some length the uncertainties surrounding the second branch of the leave test set out at s. 138.8(1) of the Act: that is, that there is a reasonable possibility that the action will be resolved at trial in favour of the plaintiff [1]. In Ontario, class action judges have consistently treated the "reasonable possibility" threshold as a relatively low standard, holding that the plaintiff must simply show, based on a reasoned consideration of the evidence, that there is something more than a de minimis possibility of success at trial. On the other hand, courts in British Columbia have viewed the test as a higher standard which is intended to do more than screen out clearly frivolous, scandalous or vexatious actions.
Belobaba J. pointed out that while his opinion was more consistent with the latter interpretation, the debate may have been decided in favour of the more lenient interpretation by the Supreme Court of Canada's recent decision in R. v. Imperial Tobacco Canada, 2011 SCC 42. In that decision, the Supreme Court held that under the strike-pleadings rule – which allows a claim to be struck if it is plain and obvious, assuming the facts as pleaded to be true, that the pleading discloses no reasonable cause of action – one must only show a "reasonable prospect of success", which amounts to the same thing as a "reasonable possibility of success" and may effectively render the test under s. 138.8 of the Act a de minimis threshold (as articulated by the Ontario courts). In any event, Belobaba J. held that he would have come to the same conclusion in favour of the plaintiffs under either interpretation of the test.
Certification under Class Proceedings Act
In certifying the action as a class proceeding, Belobaba J. addressed Manulife's argument that the pleadings did not disclose a cause of action claim in respect of the s. 138 claim because the action was not commenced within three years of the alleged misrepresentations (as required by s. 138.14 of the Act and the Ontario Court of Appeal's decision in Sharma v. Timminco Ltd., 2012 ONCA 107).
While Timminco is currently under review by a five-member panel of the Court of Appeal, Belobaba J. agreed with Manulife that he is bound by the current state of the law. However, he also agreed with the plaintiffs' position that Timminco did not deal directly with the court's jurisdiction to grant leave nunc pro tunc, and that case law subsequent to Timminco has held that the limitation period in s. 138 of the Act is subject to the special circumstances doctrine (which provides a limited jurisdiction to make orders nunc pro tunc that have the effect of reviving a statute-barred cause of action [2]). On this basis, Belobaba J. concluded that he could not say that it is plain and obvious that the limitation period defence applies and the statutory claim is certain to fail.
Justice Belobaba's decision, while uncontroversial in its application of current legal principles, stands as an interesting commentary on future potential developments regarding the threshold to be applied in the test for leave under s. 138 of the Act. Indeed, in light of Imperial Tobacco, it may be inevitable that a lower standard emerges which, in Belobaba J.'s words, renders the test for leave "nothing more than a speed bump". It remains to be seen in future case law whether his premonition proves true.
[1] Belobaba J. held that the first branch – that the action is being brought in good faith – was easily satisfied based on the plaintiffs' argument and content of their expert reports.
[2] See, e.g., Millwright Regional Council of Ontario Pension Trust Fund v. Celestica Inc., 2012 ONSC 6083 at para. 85.
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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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text: Louise's Trattoria may be outside of your area. Please enter your delivery address to check availability Do you need any... Napkins & Utensils Continue to Checkout Louise's Trattoria Back to Menu Your order refresh Louise's Trattoria Your Shopping Cart is empty edit Delivery Address Please enter delivery address edit Delivery Time N/A* Add someone to this order Mediterranean Tuna Salad Panini Albacore tuna, capers, red onion, celery, vinaigrette, leaf lettuce, tomato. Served cold. Add Avocado Or Bacon?Select up to 2 choices Add Avocado ($2.00) Add Smoked Bacon ($2.00) x $10.00 Special Instructions: Label Item For: or Cancel

subset: commoncrawl


text:
Turning off Thumbnails for the New Tab page should not create 'Empty Folders'
1. Add hidden pref: browser.pagethumbnails.capturing_disabled
2. Set value to 'True'
With Firefox closed delete the thumbnails folder in your Profile.
Browse around and check back in your Profile - a New Thumbnail Folder was created on restart of the browser as one would expect.
What one should not expect is to find numerous 'empty folders' being created as you continue to browse over time.
Over just a few days after clearing the Thumbnails Folder there are now 271 Empty Folders. I fear that something could creep into the folders and would remain buried and would be very hard to locate something hidden there by perhaps a malicious program.
Enabling the Hidden Pref should turn off creating of folders.
Created attachment 623677 [details] [diff] [review]
patch v1
This adds a {createPath: bool} flag to PageThumbsStorage.getFileForURL() so that we stop creating the file's path implicitly.
Comment on attachment 623677 [details] [diff] [review]
patch v1
Review of attachment 623677 [details] [diff] [review]:
yay fileutils
Pushed to fx-team:
and merged:


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Brains from `Thunderbirds':
The backroom boffin. The name Brains has entered the English language for any high-foreheaded geek with over-sized specs - but the Gerry and Sylvia Anderson puppet, who decked out all the Tracy's aircraft in the latest technology, was representative of a type. He was the backroom boffin, diffident in speech and uncomfortable (my, those eyes used to roll about) in taking the foreground.
Incredible Hulk: The Dr Jeckyll and Mr Hyde. Robert Louis Stevenson's story lived on in mild, compassionate scientist Dr David Banner, who accidentally injected himself with an overdose of gamma rays during an experiment. When angered, Dr Banner would suddenly develop pea-green pecs and a terrible haircut.
Charles Dance: Dr Frankenstein, I presume. The Frankenstein myth of the wayward, even evil, genius reared its head again in BBC1's 1988 warning on the perils of genetic engineering, First Born. Charles Dance played the deranged geneticist with the godlike mission to improve the human race. Instead, he produced a human-gorilla hybrid called Gordon.
Quantum Leap: The feelgood scientist. A rarity this one - especially as Scott Bakula was so, well, normal. Like a clean-cut Dr Who, his brilliant but flawed physicist was doomed to travel in time - albeit in the dates of his own lifetime, which allowed for endless baby-boom nostalgia. The science was, in fact, fairly irrelevant.
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- Abdominal bloating
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Serve this frozen yogurt with fresh raspberries for a festive dessert.
Cilantro and lime make a fresh and zesty flavor combination in this chicken dish.
Lamb is great for the Easter season and a treat for any other time of the year. Lamb chops are a lean cut that are easily cooked on the grill. They are a good option to try when you get tired of the usual chicken and beef.
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Branded Content: 6 Things To Remember before Publishing
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The same goes for publishing content. With so many moving parts that take place even before you press "Publish," a checklist can seriously come in handy. Here are my top 16 items to check before you push your content live for all the world to see. Content Is my title effective? Does my content have a main takeaway? Is my content useful?
Link Building Tactics for Publishers
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When it comes to link building publishers have a significant advantage because editorial content, be it hard news or evergreen content, lends itself naturally to linking and sharing. In addition producing quality content on a daily basis creates a steady stream of new opportunities. For publishers with multiple titles cross-network promotion is an excellent tactic.
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He and I were talking to Bob Reed about the book publishing process – Mark having just published Return On Influence and Geoff Livingston and me having just published Marketing in the Round. Because a competitor is publishing a Twitter book and they want to beat them to the punch. Is Publishing Dead? If I publish this blog post by 7 a.m. full year.
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I've been talking a lot lately about content curation lately, and our contributor, Erik Deckers, is all about content creation, which has led to some "Tastes great! But the one thing that we've both agreed on is the importance of publishing of our content, regardless of where it came from. Publishing is the overall approach of content and conversation.
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Repurpose Content with These Six Tools
Spin Sucks
So, I've moved on to one of the most valuable marketing superpowers of all—how to repurpose content. Repurpose Content: The Content Marketing Superpower. For (busy) content marketers, I'd argue yes, because it's the closest we can come to being Emma Watts—er, I mean, freezing time. The following six tactics are my go-to to repurpose content and reach new audiences.
Mobile Visits Account for 40% of All Traffic for Publishers
Adam Sherk
Mobile is an important and growing traffic source for all publishers, but just how much traffic does it represent? I was curious where things currently stand so I pulled mobile traffic figures from SimilarWeb for a variety of well-known brands. Related posts: How Much Search and Social Media Traffic Do Publishers Get? Publishing Here's a breakdown by percentile. 20-29% 6.
Take Advantage of Additional Google News Opportunities for Publishers
Adam Sherk
Google News continues to be an important source of traffic for publishers, in particular from the news OneBoxes that are frequently included in regular Web search results. While not as impactful as key news search optimization tactics, the tag offers another way to establish the topical relevancy of your content. As I covered in Google News news_keywords Meta Tag: More Cons than Pros?
How Much Google News Traffic Do Publishers Get? Here's Data on 80 News Sites.
Adam Sherk
But just how much traffic is it currently driving to publishers? In working with a wide range of news and content sites, I know that becoming an approved source and maximizing Google News visibility (through avoiding news crawl errors and editorial optimization) continue to be important priorities. Related posts: Mobile Visits Account for 40% of All Traffic for Publishers.
8 Social Media Questions Publishers Should Be Asking Themselves
Adam Sherk
For most publishers social media has earned itself a prominent seat at the audience development table. To provide a strategic overview and set a framework for the discussion I came up with a list of questions that summarizes the types of issues we frequently encounter in helping publishers with social media. Every publisher (and title) needs to find the right mix for themselves. 6.
You Can Be An Internet Publisher
Small Business Mavericks
Many small businesses are starting their own publishing companies as a separate branding element for their online presences. There are many ways to go about publishing online. Look at your skills and abilities as well as the human resources at your disposal before determining what type of online publishing you will undertake. Here are 4 ways you can become an online publisher without detracting from your current small business goals: E-zine publishing – As an e-zine publisher, you should look at publishing content that isn't self-promoting.
Monday Roundup: Content Rules
Waxing UnLyrical
A large portion of what we do online is centered around content: creating it, sharing it, reading it. Content helps us promote our businesses, create relationships, and share what is important to us with the rest of the world. This week's roundup features seven posts from around the web that show why exactly content rules. Why: What defines "good" content?
Publisher Survey: Reddit Traffic Way Up, Digg Way Down
Adam Sherk
Has this translated into a significant change in social news referrals for publishers? " I wanted to get a better idea of just how much of a shift has occurred with some of the publishers that we work with at Define Media Group. intentionally chose sites from several different publishers and focused on those with content that is a reasonably good fit for social news sites.
How SEO and Content Work Hand-in-Hand
Spin Sucks
You've produced your content. You published it. The post How SEO and Content Work Hand-in-Hand appeared first on Spin Sucks. Related Stories How to Create High-Quality Content Content Marketing with Your Reputation in Mind Rut-Busting Content Marketing Examples. You're really proud of it. But no one visits it. Roger Gallager says you are missing.
Facebook Live Deals With Publishers Won't Be Renewed (Report)
SocialTimes Facebook
When it comes to paying publishers for live video content , Facebook gaveth, but Facebook reportedly taketh away. Kurt Wagner of Recode reported that several publishers told him the social network is no longer emphasizing Facebook Live video during negotiations, and they do not expect livestreaming deals they inked with Facebook last year to be renewed. Readers: Do you think longer-form, premium video content can succeed on Facebook?
A System for Easily Publishing Consistently Great Content – A Pamela Wilson Series
Content marketing works — you know that. You like the content here and you want to learn more about how to create it yourself. It's all well and good to talk about how to write content effectively, of course. Content marketing works best when it's done consistently over time. One single piece of well-written content won't turn your business around. It was.
Smart Monetization for Publishers in a Facebook Instant Articles Era
SocialTimes Facebook
Facebook opened Instant Articles to all publishers in April, and Google introduced Accelerated Mobile Pages last October. While Facebook claims that Instant Articles are aimed at delivering a better experience to users, this doesn't change the fact that it is taking away control from publishers, and experience shows that it has always been difficult to monetize content you can't control.
Content Distribution: Eight Ways to Gain New Readers
Spin Sucks
Just when you think you have it figured out, it changes. I am often asked, "How do I promote blog posts and distribute my content?" That said, there are some good rules of thumb you can follow, particularly when it comes to content distribution. She said, "We think we have the content thing down, but we can't figure out distribution." told you.
Ad Blocking, Brand Journalism, and the Publisher's Dilemma
Spin Sucks
An experiment Forbes created around ad blocking forces Spin Sucks to take a look at what that means for PR pros—and how content is affected. The post Ad Blocking, Brand Journalism, and the Publisher's Dilemma appeared first on Spin Sucks. Related Stories Content Marketing Most Certainly is Not Dead To Have a Content Marketing Strategy or Not…That is the Question Create a Winning Sponsored Content Strategy.
Offsite Content Marketing: Six Tactics to Reach New Audiences
Spin Sucks
Yesterday we had a nice conversation about content distribution and how to gain new readers. The comments were alive with things such as "the Internet is over-valued," which means comments and social shares are too, and without those things, you're losing out on important data to help guide your content. Offsite Content Marketing. Content Amplification.
Four Content Distribution Strategies
Spin Sucks
You spend hours writing, rewriting, editing, and perfecting your content brainchild. Once you finally click publish, you sit back, let out a deep sigh, and wait for people to start commenting on its brilliance without a thought to content distribution. . Now you must put your content distribution strategy into action. Make a Content Distribution To-Do List.
Three Essential Blog Writing Tips for Just Before You Click Publish
Spin Sucks
But what about those last moments before you click publish? And now you just want to make sure, before you send your content out into the big, scary Internet, that your article is the best it can be. For perking up your content. But before you hit publish, sit back and really think about your target reader. She's not ready to hit publish! By Eleanor Pierce.
Pinterest: Great Opportunity for Lifestyle Publishers and Brands
Adam Sherk
The photo and video sharing site offers great opportunities for promoting lifestyle content and reaching niche audiences and specific demographics. While any photo-rich site can benefit from Pinterest, at least at this stage in its evolution there are particularly strong opportunities for lifestyle publishers and brands. Should Publishers Add "Pin It" Buttons? MyRecipes.
A System for Easily Publishing Consistently Great Content – A Pamela Wilson Series
Content marketing works — you know that. You like the content here and you want to learn more about how to create it yourself. It's all well and good to talk about how to write content effectively, of course. Content marketing works best when it's done consistently over time. One single piece of well-written content won't turn your business around. It was.
5 Reasons Snackable Content is (Still) Awesome
Visually SM
If you've ever heard the expression "big things come in small packages," you already know a little something about snackable content. This social media content category might be composed of small, easy-to-consume chunks of information—think a tweet, or a Facebook video, or an Instagram meme—but it is nonetheless a mighty force for the good of your brand. Puh-lease.
Content vs. Community: How Online Publishers Can Nurture Both
Simultaneously, the amount of content produced sky-rocketed , with more compelling material than ever before. However, the past decade hasn't fostered thoughtful interaction between that content and its consumers. As publishers continue to rely on the outside social web to foster their communities, they often witness dire consequences. Publisher Platform (P3). Used it?
Why Publishers Need to Walk Away From Facebook
SocialTimes Facebook
In late June, Facebook once again announced a News Feed algorithm change —this time to focus more on friends and family content, and less on brands and publishers —a change that's not all that surprising since Facebook is organized around who you know. This modification, however, is making huge waves in the publishing world, since publishers and content houses have relied on Facebook as an effective way to get in front of consumers. But publishers are not quite in as dire straits as it may appear, even with this seeming abandonment of Facebook. Yikes!
Publishing Is A Relationship
Publishing is a relationship. Blog Content Marketing Writing content marketing reading writing Let me get a little deep on you. " We see.
Four Ways to Keep Content Fresh
Spin Sucks
Do you know the story of how BlendTec used Will It Blend to keep content fresh about industrial-strength blenders? Keep Content Fresh. Even though I didn't start out as a great blogger (which I am reminded of every blog anniversary, when I re-publish our very first blog post ), I put something on proverbial paper every day. There are a lot of content ideas in there.
7 Conversion Rate Optimization Tips for Publishers
Adam Sherk
Paras has been doing some interesting work with A/B testing and conversion rate optimization so I thought it would be good to get some tips for publishers from him. As the director of Visual Website Optimizer (A/B testing software) I have had the opportunity to observe hundreds of A/B tests by our (publisher) customers and analyze what works for them. Content Distribution.
Become a Content Marketing Fox
By Michael Gerard According to a survey by Curata , more than three quarters of content marketers plan to boost their content marketing investment in the coming year. We have a name for content marketers that are the most savvy with their content marketing budgets: FOXES. However, a third of content marketers have never completed a content audit.


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Publishers of the Journal of the Nigerian Statistical Association!
The Nigerian Statistical Association was founded in 1976 as a non-profit making professional body of Statisticians, Economists, Planners, Demographers, Analysts and Corporate Organisations with interest in Statistics.
The Association engages in generating interest in Statistics, professional development, retraining of users and producers of statistics, providing sound information base to enhance policy formulation and strategic planning in the public and private sectors of the national economy. Read More »40th Annual Conference Invitation!
N.S.A Events
Wed Sep 07 00:00:00 UTC 2016
40th Annual National Conference
International Conference Center, 900, Herbert Macaulay Way, Area 11, Opposite Radio House, Abuja.
Welcome to Nigerian Statistical Association
A galaxy of professional statisticians.
The Association aims to establish chapters in all the states of the federation and the Federal Capital Territory as well as Student Chapters in all institutions of higher learning.
The present membership strength of the Association stands at 2000. It also has over twenty corporate members made up of Government Agencies and Research Institutions.
Membership is open to individuals and organizations who have interest in statistics in the public and private sectors. There are three classes of membership, viz:
- Fellows
- Members and
- Student Members. Click here to Join »


text:
More Videos...
Legends of F1 - Gilles Villeneuve
Formula One Documentary that aired in 2012
Who is the greatest F1 driver of all time?? Murray Walker gives you the answer :-)
An interview with Murray Walker. With nice pictures. Murray walks around, meets old and good friends .. ;-). Broadcaster Chris Evans gives his comments on it, Nigel Mansell and Jackie Stewart too.. . An interesting interview and views and finally Murray Walker says that Michael Schumacher is the greatest driver of all time in his opinion. Enjoy! :-)
Gilles Villeneuve - Remarkable Overtakes
FORZA GILLES! Thank you all. Honour Him.
Villeneuve's wild day in Argentina 1980
Gilles had to battle the field, the track breaking up, and maybe worst of all, his Ferrari.


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This is your resource to discuss support topics with your peers, and learn from each other.
This is very disappointed to me that Blackberry said that, icloud is supported but... i found it is so-called: support...
What problems i have are:
1) The same with other guys here! no calendar sync with my icloud and my Q10 (may be all bb10 devices?) that's very poor and unacceptable as many of us use the device for business, working but not gaming, that's mean our schedule is very important to us! but what Blackberry response to it? this seems nothing!
2) when i store a new contact in my BB device, there is nothing update in my ipad and mac! even after couple of days! no sync??? or the sync is only just take place at the first time when we set it up? Did Blackberry notice it??? Anyone here got the same porblems with me? or you had solved it already?
What is in my mind now? It is rediculous and a smart phone which is not so smart
we use this for business and work but now it can't help us and even worst.
yes, the keyboard is great and phone looks great, so what? much sad!
Hey akialan,
Welcome to the BlackBerry Support Community Forums.
Thanks for the question.
For further investigation I would suggest contacting your network service provider and ask to be transferred to BlackBerry. We will need to gather some logs to find out why the iCloud synchronization is stopping.
Let me know if you have any more questions.
Come follow your BlackBerry Technical Team on Twitter! @BlackBerryHelp
Click Accept as Solution for posts that have solved your issue(s)!
thanks for your reply but sorry and honestly your reply is... a bit disappointing me...
i just wonder if it is a problems of your customers?? i wont see any reasons that a company would ask her customer to solve their problems by themselves?
er..... as a matter of fact, is it the problems regarding network service provider? or a problem between the BB 10 and icloud system?
i'm not sure if you are the official Blackberry staff... if so, the reply is kicking your cusomter away!
Anyway, Thanks for your reply althrough that wont give a help.
uhhhmmm... BBY and Apple are competitors....
most people who use BBY do it because they dont want to interact with iPod/Pad/Pone type things.
if you want to use iClouds - why dont you buy an iPon/Pad?
i know that many iPad users may convert to the z10, but please.... do not bring that type of features and functionality to BBY.
So, i partly agree with what you say, just one strange point here.
Why even Blackberry Link can't simply sync contact and calendar by a USB cable with either Mac or window system? is this a request going too far?
i understand this may not be a soon-solved problems regarding icloud... but when we read in the forum, many of us are struggling in sync our contact and calendar between our dear bb device and computers, no matter mac or Pc. So, why? just wonder if we can do it simply by blackberry link with a usb cable? but you know what? we still cant do it... so, i dont know how to explain here...
So, it may not be a problem that what device we chose, even ipod, ipad... just a SYNC ISSUE which is needed to be solved.
Dear Akialan
I completely agree!
The synch issues are horrendous!
To think that all users are using gmail/hotmail/yahoo... no comment
unfortunately, BBY has taken a turn too close to apple in my opinion.
But... they may still fix it - they have been great for about 20 years.
Personally, i have uninstalled all games and nonproductive nonsense, like facebook and tweeter - i just want a rock solid email box to carry around, that also works as a phone.
internet is good to have but certainly not essential
synch is KEY!!!!
Yeah Imgeuk!
That's the point! as you said! sync is the key.
no matter via some cloud services, or simpy a usb cable by blackberry link, this is a must to provide such a "foundamental" feature! i'm not forcing that "icloud is a must or the only way" but "sync is a must"...
until now.... nothing happen....
agree as you mentioned, i do love BB device as a productive phone! a great communicator.. even a work partner... but now, the work partner cant help... LOL????
Sync is the KEY... yeah man!
ps: for those who are using gmail, yahoo for their contact and schedule, a better cloud service of bb is need.
I was able to have the contacts sync. but same problem as you for the calendar. Keep getting an error that network is not recognized even if i provided the same info as for the contacts but with the adress caldav.icloud.com
Any ideas?
good news is : you are not alone!
Bad News is: we can do nothing. Blackberry has done nothing neither.
I have an even worst problem: Downloaded the new BB.Link soft but when I try to synch the contacts it just tells me "no contacts were found"...when I have more than 2.000 on my iPhone/iCloud...
I temporarily managed to solve by restoring contacts from my old Bold but need to be able to synch on regular basis the contacts...
Can any one help on that matter...?


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Picnic Party
Information Request Form
(602) 276-6545
Open seven days a week, 10 am to 3 pm
The Farm at South Mountain is a unique place to gather to enjoy a limited service, picnic style celebration in the pecan grove. A picnic party includes a delicious self-serve breakfast or lunch buffet using fresh ingredients and hand crafted desserts as well as reserved picnic tables for two and a half hours for your party. There are also private spaces available for 3 hours located on the Farm Kitchen Patio or at The Artist's Studio for an additional fee.


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The Fascinating, Weird, and Convoluted History of Some Old Bottles. The psychic remedies of a Lily Dale "Clairvoyant Doctress." Mark Twain, the Underground Rail Road, Sears & Roebuck, and a patent medicine. Dr. Eleanor Burnside's Cancer Institute and her Purifico bottles.
After 37 years teaching college English and 33 years as historian for the Town of Hanover in Chautauqua County, Vince Martonis continues to devote much of his time to historical displays and programs. He worked 22 summers with the Buffalo Museum and taught college-level courses at the Hiscock Mastodon Site. For the last 15 summers, he has dug dinosaurs in Montana and copy-edited 3 professional papers on finds, including a new species of dinosaur. He has collected old bottles and pottery for over 40 years and is an expert at identifying old shards.
Join Scott and his mezmorizing charm as he discusses rare and unusual (real)! gems found on Lake Erie. In addition Scott will captivate you with his 'GIANT' collection!
Scott McKenzie teaches geology and oceanography at Mercyhurst University. He is interested in identifying odd fossils, bones and curiosities that appear on local beaches. Scott publishes articles in scientific journals on geological topics and does talks on dinosaurs and meteorites around the country.
Jerry's presentation will take a look at the changes that Erie's waterfront has experienced from frontier town, naval base, transportation hub, freshwater fishing capital of the world to tourist attraction.
Jerry Skrypzak, president of S.O.N.S. of Lake Erie and member of the Erie County Historical Society board of directors, Jerry recently co-authored the book, "Fortune and Fury: A History of the Commercial Fishing Industry."
Over the past 10 years renowned sea glass author Richard LaMotte has presented information from his award-winning book Pure Sea Glass. Now his newly released book, The Lure of Sea Glass, explores topics not previously covered in his first work. His lecture will include a brief overview of the key secrets of sea glass prior to discussing and displaying images from the new book. Three specific areas will be presented. One is what creates the strong emotional bond so many have to this unique collectible. A second profiles various collections from around the U.S. including one from Erie, and a third part introduces some very unique shards from the Mid-Atlantic region that holds extraordinary history and significance. Guests are encouraged to bring in a few of their own shards for review and exploration.
The Bayfront Maritime Center is creating a modern representation of Porcupine, one of the first schooners built in Erie, to engage students in unique programming. Porcupine's programs will focus on the ecology of Presque Isle Bay, the STEM aspects of developing transportation on the Great Lakes, and over two centuries of Erie's maritime history.
A native of Erie, Jamie Trost has spent most of the past 18 years combining education and sailing aboard Tall Ships. He grew up sailing Presque Isle Bay and Lake Erie and from an early age was fascinated by Erie's War of 1812 History. He holds a 500 Ton Ocean Masters License and has been Captain for eight Tall Ships, including the War of 1812 Privateer replicas Lynx and Pride of Baltimore II. During his seven years with Pride II, Captain Trost was the architect of the ship's first underway educational programming, and also sailed her into Erie for both the 2010 and 2013 Tall Ships Events. He joined the Bayfront Maritime Center in March as Project Manager for the Schooner Porcupine, the Schoolship for Presque Isle Bay.
Ways to connect with us
Send an EMAIL | Call (814) 836-1827
All jewelry and artwork designs on this site are copyrighted by Relish Inc. | Phone 814.836.1827 | 3835 West 12th Street, Erie, Pennsylvania 16505 | Privacy Policy


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What a chip!
First PC build, wasn't sure about overclocking, wasn't sure about i7 vs i5. Took the plunge and at the price, I couldn't be happier! On air, 4.6Ghz overclock, no problem at 1.17V with a weekend of tweaking. WIth an ASUS P8Z77-V LK, Kingston XMP memory, Crucial M4 SSD, and GTX670. Even running Windows 8 RTM, and I HAVE NO COMPLAINTS. Its a dev box I have been dreaming about.
Was this review helpful to you?YESNO


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Baldwin committee meets, renews beautification efforts
Concerned citizens met in Baldwin last week in hopes of reigniting the cause of keeping the town clean.
Newly-elected alderwoman Margaret "Faye" Coleman along with sitting aldermen Mike Lancelin and Thor Frederick greeted a handful of residents interested in motivating fellow citizens to rid the town of abandoned vehicles and homes or face fines.
The Baldwin Beautification Committee was once a thriving vessel, yet in recent years the group lost steam because of what they labeled as lack of support from town hall.
Marilyn Burgess was one of the former beautification members, and she said that flowers and plants were once placed around the town but there was no one who kept up watering and weeding efforts. Lancelin vowed to personally see to it that that doesn't happen again.
Among other items addressed was the problem of abandoned cars and property. Coleman urged everyone in attendance to turn in the names of persons they know have neglected the property near their homes.
Rondelle Moore spoke as a concerned citizen and said that abandoned property has become an eyesore in her neighborhood. "How long does it take once you notify (city officials)?" she asked.
Lancelin said that the first measure is to have a letter drawn up to notify the property owner of the problem. He says they then have roughly 30 days to respond before facing a fine.
Lancelin and Frederick also said that they have spoken with someone, whose name they are not yet releasing, who might possibly come in, sign a release for the property, and clean up its grounds. Frederick said that there appears to be a lack of knowledge among property owners that some of their abandoned property can actually become income for them if placed in the right hands.
Now that the Beautification group is being reestablished leaders say their short term goal is to work on a town-wide clean up date and later reach for goals such as the cleanest city award again. The group plans to meet every third Tuesday of the month at the Baldwin Community Center at 6:30 p.m.
(Submitted article by Sherise Henry)
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text:
The AP is reporting that a group of thieves dressed as zombies, mummies and Child's Play's Chucky robbed a Mexico City jewelry store Saturday night.
They used handguns and rifles to intimidate the employees, and then made off with chains, bracelets and rings valued more than a million pesos (about $76,500).
"Five individuals wearing zombie, mummy, Chucky and clown costumes, overnight Saturday broke into the shop and using small and larger weapons, subdued employees," the public safety office said in a statement.
The robbery took place during Mexico's "Day of the Dead".


text:
Alicia Morfin's Profile
I'm a blessed wife and mother of three beautiful boys (young man by now). I love photography, to scrapbook, bead, make cakes, party planning, you name it, I do it. Creativity is my outlet to all the testosterone around me. My children are my every day inspiration and motivation. Creating unique things is my passion!
I wanted the name to represent my boys: "Kisses of Love"
A good bye or goodnight is always followed by the phrase "Kisses of Love."
I want to thank my wonderful scrapbooking friends, Liz, Lisa, Susy and my lovely sister Hilda, for persuading me to sell my creations.
I'm lucky to have you all in my life.
I love you all…
- Female
- Born on July 26
- Joined July 12, 2011
Favorite materials
- Alicia Morfin
- Visalia, CA, United States
Kisses of Love


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Apricot Cream
|Cottage cheese
|8 Ounce
|Dried apricots/8 ounce tinned, drained apricots and 1 tablespoon frozen orange juice
|4 Ounce, soaked overnight in 1/2 pint tinned orange juice
|Canned orange juice
|1⁄2 Pint (For Soaking Dried Apricots)
|Soft brown sugar/Castor sugar
|3 Tablespoon
|Sugared almonds
|1 Tablespoon (Leveled) (Use A Few)
1) In a liquidizer, blend cheese, apricots and sugar.
2) Alternatively in a bowl, collect a mashed mixture of apricots and cheese by passing them through a nylon sieve.
3) Add in sugar and pour the cream in glass dishes or cups to chill.
4) Serve cold garnished with sugared almonds.
Recipe Summary
Rate It
Nutrition Rank
Nutrition Facts
Serving size
Calories 199 Calories from Fat 22
% Daily Value*
Total Fat 2 g3.8%
Saturated Fat 0.64 g3.2%
Trans Fat 0 g
Cholesterol 5.7 mg1.9%
Sodium 192 mg8%
Total Carbohydrates 39 g12.9%
Dietary Fiber 2.3 g9.3%
Sugars 33.5 g
Protein 8 g16.8%
Vitamin A 23.7% Vitamin C 50.5%
Calcium 7.4% Iron 5.3%
*Based on a 2000 Calorie diet


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Hotfrog NewZealand provides information regarding Asphalt Improvement 1979 in Auckland. Asphalt Improvement 1979 is located at 1074 East Coast Road, Auckland Auckland and provides Home Improvement services. Contact them on 09-473 0544 or by visiting them on their website http://www.asphalt-improvements.co.nz.
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The MOViN 92.5 Street Team was at MetroPCS in Lynnwood giving listeners cash and the chance to win an Amazon Echo. Check out your pics here!Read More »
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BuzzFeed recently did a survey asking people if they have eaten/love ketchup with different foods… and OMG the results of the survey are nasty! Some of the results consist of people admitting they eat ice cream and ketchup together… YUCK! Click here to see these crazy results!Read More »
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text:
OAKLAND, Calif. -- Josh Hamilton piled up RBI throughout the first half and reached 100 for the first time in his career Friday night.
The Texas Rangers slugger is ready to add to his impressive total, too.
Hamilton hit a two-run homer to reach the century mark in his 99th game of the season and Texas overcame a five-run deficit to beat the Oakland Athletics 14-6.
"It's nice to get it under your belt, especially the first one," Hamilton said with a grin. "We just try to hit the ball hard all the time and we feed off each other."
Chris Davis added three hits and a home run for Texas, which won for the fifth time in seven games and moved into second in the AL West. Vicente Padilla (12-5) went six innings for his second win in as many starts since coming off the disabled list.
"You can't hold us down for long," outfielder Marlon Byrd said.
A's reliever Brad Ziegler pitched 1 1/3 scoreless innings to match Philadelphia Phillies right-hander George McQuillan's 101-year-old major league record with 25 scoreless innings at the start of a career.
"There are a lot of major league pitchers who have made their debuts since 1907," Ziegler said. "Hopefully I can get an out before I give up a run. It's exciting one way or another."
Jack Hannahan drove in two runs for Oakland, which has lost eight of nine to fall into third. The A's are a half-game behind the Rangers and 11 back of the division-leading Los Angeles Angels.
Hamilton capped off Texas' five-run fourth with his 23rd homer, hitting Sean Gallagher's first pitch over the right-field fence to tie it at 5.
David Murphy also hit a two-run homer in the inning and Michael Young had a sacrifice fly.
"I think rhythm-wise it got us back in the ballgame," Rangers manager Ron Washington said.
The Rangers went ahead for good in the seventh. Davis reached on a one-out double against Jerry Blevins (0-1), who struck out Jarrod Saltalamacchia before Ziegler entered and surrendered a go-ahead RBI single to Ian Kinsler.
Texas added a season-high eight runs against Alan Embree and Andrew Brown in the ninth, two on Davis' homer.
"It was an ugly finish," A's manager Bob Geren said. "We went into the last inning one run down."
Padilla, who threw seven shutout innings in Minnesota on Sunday, gave up five runs and seven hits. He struck out nine after fanning eight in his previous four starts combined.
"After we scored five runs he started locating better," Geren said. "He's a tough pitcher and he settled down."
The A's scored five runs in the third on five hits and a walk. Hannahan had a two-run single, Bobby Crosby walked with the bases loaded and Carlos Gonzalez and Brooks Conrad had RBI singles. It was Conrad's first major league hit and RBI.
Gallagher lasted 5 1/3 innings, allowing five runs -- one earned -- and nine hits. He walked five and struck out five.
- A's slugger Jack Cust walked once and struck out four times to extend his AL lead in both categories to 73 and 130 respectively.
- Texas RHP Joaquin Benoit (right shoulder) faced five batters, allowing three hits, walking two and throwing a wild pitch, in his first rehab appearance for Double-A Frisco. Benoit threw 20 pitches, nine for strikes. Veteran MLB umpire Randy Marsh, also on rehab, was behind the plate.
- Conrad was hitless in his first 11 at-bats before singling in the third.
- A's DH Frank Thomas (right quadriceps) ran for the first time since he went on the DL.
- A's RHP Joey Devine threw a simulated game and is slated for a rehab start on Monday.
- The A's allowed their most runs in a game and an inning.
- Padilla has a five-game winning streak against the A's.


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Breaking Point Fitness
Personal Training, Personal Trainer, Group Fitness
The dedicated Breaking Point Fitness Training Centre is unlike any gym that most are used to.
The centre is over 300 square metres of hard work, sweat, pain, and more importantly, fun! It's filled with equipment and training tools that you will not and cannot find in any other gym or centre anywhere around here! That's a fact!
The Training Centre will be open for our members to train themselves in an Open Warehouse training environment. You will have full access to everything in the centre, and will have a trainer on the floor at all times in case you need help or ideas.
The Training Centre will also host a myriad of classes including; Boot Camps, Kickboxing for Fitness, one of only two places in Australia licensed to training you in Caveman Training and Hells Playground. We are also one of only a few places in Australia conducting regular Gas Mask Training sessions. Additional sessions each week also, with Ladies only Kickboxing classes, circuit classes, yoga, kettlebells and muay thai.
Professional foam martial arts matting provides excellent flooring for all sessions.
Print this page
One of the countries most unique and extensively equipped CrossFit boxes and gym located in North Lakes. We have 21 CrossFit classes every week including Olympic Weightlifting and CrossFit Gymnastics. With the combination of other group training sessions, like Caveman Training, brings our classes to 38 a week making Breaking Point and CrossFit S.P.E.E.D the premier training destination.
Fully equipped Gym and Cross Training Fitness Centre
The dedicated Breaking Point Fitness Training Centre is unlike any gym that most are used to. The centre is over
Can you make it through Hell and back? The highly anticipated Hell's Playground circuits have finally arrived, offering you a
Breaking Point has 2 excellent Massage Therapists, each specialising in different treatments and services including Remedial, Sports, Relaxation and Hawaiian.
Breaking Point Fitness operates out of North Lakes just north of Brisbane, and is dedicated to helping you change your
Boxing is widely regarded as one of the best ways to get fit. The cardio, speed and endurance required for
Breaking Point has operated from the North Lakes area for several years. Come with us as we utilise the parks,
Breaking Point is Queensland's leading Personal Training service, operating out of North Lakes, North of Brisbane. Personal training is a
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|Home > Evelyne
♀ Evelyne
What does Evelyne mean?
Evelyne [eve-lyne] as a name for girls has its root in Norman. Evelyne is a version of Evelina (Norman): Latinate variation of Evelyn.
Evelyne has 13 variants: Aveline, Evaleen, Evalin, Evaline, Evalyn▲, Evalynn, Eveleen, Evelene, Evelin▼, Eveline, Evelynn▲, Evelynne and Evilyn.
7 more alternative forms via Evelina, Evelyn: Avelina, Evalina, Evlin, Evline, Evlyn, Evlynn and Ewelina.Creative forms:
(female) Eulyne, Evelyce, ..
(male) Evelyer, Evene, .. Middle name pairings:
Evelyne Roselynn (E.R.), ..
How popular is Evelyne?
Evelyne is a somewhat prominent first name for females (#2183 out of 4276, Top 51%) but an unusual last name for all people. (2000 U.S. Census)
Evelyne entered the list in 1900-1909 and reached its top rank of #660 in the U.S. during the years 1910-1919, but is not listed at the moment. (Top 2000 Names, 2015)
Which version is better?with its source forms and related girl names. Popular variation forms of Evelyne are Evelyn (#15 in 2015), Evelynn (#441), Evalyn (#870), Evalynn (#1068), Evelina (#1346), Evaline, Evelynne, Evlyn, Evelene, Evalina, Eveline and Evelin. These relations of Evelyne were popular as baby names a century ago (median #1445) and are somewhat less popular today (#1518, 48% less usage), with the form Evelin falling out of fashion. Evelynn and Evalyn are two of the more contemporarily stylish names for newborns here.
Similar Names
Evelyne is alike in pronunciation to Avalyn▲, Avalynn▲, Avelyn and Ivalyn. Other suggested similar names are Aceline, Aleyne, Alyne, Amalyne, Amelyne, Arlyne, Celene, Darlyne, Delayne, Delyne, Earlene▼, Edelie, Edeline, Edelle, Edelynn, Edlyn, Edlynn, Eilene, Elayne, Elene, Ellene, Ellyn, Elvene, Elyce, Elynn, Emalene, Emaline, Embline, Emblyn, Emelen, Emelie, Emeline, Emelyn, Emelyne, Emiline, Emlyn, Emmeline▲, Emmelyn, Emmelyne, Emylynn, Erlene, Erline, Ermyne (see Armina), Ethelene, Ethelynne, Ethlyn, Ethlynn, Evelia, Evey, Evonne, Irelene, Joeline, Jolyne, Joselyne, Kaelene, Karlyne, Katlyne, Madelyne, Melene, Meline, Noelene, Noeline, Paulyne, Raelene, Roelene, Seline, Selyne, Trelane, Zelene, Zeline and Zoeline. These names tend to be less commonly used than Evelyne.See names in meaning and etymology.


text:
I would love to have more ajuga. I have a struggling patch of it - I
think it's "Caitlin's Giant" - in my border. The hummingbirds are very
attracted to it when it blooms. I guess it's too hot or dry here for it
to do well, even though it gets watered it just doesn't spread.
-----Original Message-----
From: firstname.lastname@example.com [mailto:email@example.com] On
Behalf Of email@example.com
Sent: Friday, May 30, 2008 5:28 AM
To: firstname.lastname@example.com
Subject: Re: [CHAT] Ground cover
That's interesting, Theresa. Here in the Hudson Valley, lily of the
grows right through my black-top drive and takes over all the rough
Sweet woodruff makes a nice border along the fence in the vegetable
garden, but in no way seems invasive - it's been there at least 30 years
and hasn't really spread a lot. I doubt it would take much
Obviously lily of the valley takes all kind of traffic - even
automobiles -
but it can get pretty ratty looking. What has just about taken over my
so-called lawn is Ajuga, including a purple-leaved variety. Nothing
seems to faze it. It doesn't even mind being mowed. I don't
like it, but around here it seems to be the most durable, satisfactory
ground-cover. That might not be true in another climate.
In a message dated 5/30/2008 1:39:07 AM Eastern Daylight Time,
email@example.com writes:
It is funny how different plants behave depending on where they are
located. When I was growing up (western New York state) we had lily of
the valley and it was very well behaved- would have liked to to spread
more actually. On the other hand, the stupid sweet woodruff took over
the universe. I have not so fond memories of pulling and digging it out
of beds and the lawn every year. We never did get rid of it : ( Feel
sorry for whomever owns that house now!!
Kitty wrote:
> Just my opinion, but I wouldn't advise putting in Lily of the Valley.
> It goes everywhere, and is hard to eradicate. The sweet woodruff is
> easier. If it goes where it shouldn't, just give a tug and out it
> A favorite of mine is Green & Gold, Chrysogonum virginicum. Puts up
> with a lot and generally looks nice most of the time. It's an east
> coast plant, perhaps it has a counterpart species on the west.
> Kitty
> neIN, Zone 5
> ----- Original Message ----- From: "Judy Browning"
> To: <firstname.lastname@example.com>
> Sent: Thursday, May 29, 2008 9:04 PM
> Subject: Re: [CHAT] Ground cover
>> sweet woodruff, Galium odoratum Not sure how it will stand up to
>> traffic,but it spreads & fills in fairly quickly. Maybe interplanted
>> with
>> lily-of-the-valley?
>> ----- Original Message ----- From: "james singer"
>> <firstname.lastname@example.com>
>> To: "Garden Chat" <email@example.com>
>> Sent: Thursday, May 29, 2008 4:37 PM
>> Subject: [CHAT] Ground cover
>>> Looking for ground cover suggestions. It's shady and gets a lot of
>>> foot
>>> traffic [dog foot traffic, that is]. Is astroturf the only sensible
>>> answer?
**************Get trade secrets for amazing burgers. Watch "Cooking with
Tyler Florence" on AOL Food.
To sign-off this list, send email to email@example.com with the
message text UNSUBSCRIBE GARDENCHAT
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[Skip to content]
By Amanda Hobson, CEO, EasyPay Services
Having started in recruitment when recruitment agencies had to be licensed and self-employed people operated on 714 and SC60 cards (yes, I am that old!), I have seen many legislative changes over the years.
By Gary Butterworth, director, Zeva
Goodbye Travel and Subsistence Expenses, Hello Great Service and Lower Costs!
Earlier this year, HMRC issued a consultation document 'Employment Intermediaries and Tax Relief for Travel and Subsistence', which proposed removing tax relief for travel and subsistence for workers engaged through employment intermediaries where they were subjected to supervision, direction or control of any person (or the right of control).
There was, indeed, an air of inevitability that the government would drive through its stated intention to restrict travel and subsistence expenses for agency workers who are subject to supervision, direction and control (SDC). It was, therefore, unsurprising when the government ignored the valid concerns of the industry (including Members of Parliament and a Member of the House of Lords) to introduce Clause 9 as part of the Finance Bill 2016. This Clause introduces two new sections (s339A and 688B into ITEPA and a new chapter (Chapter 3B) into Part 4 of the Income Tax (PAYE) Regulations 2003. Unless the government has an unexpected change of heart (unlikely given its proven track record), with effect from 6 April 2016, the ability for contractors to claim travel and subsistence expenses will depend on clients, agencies and umbrella companies being able to satisfy HMRC that there is no right to supervise, direct and control each agency worker. It is beyond doubt that in the umbrella sector that there will be casualties. Too late are many umbrella companies reacting to these changes. Zeva and its advisors have been working on possible solutions since the changes were first proposed, making significant changes in systems and processes, to work within the confines of the new legislation. As a result, New Zeva has adapted to provide a range of services which will meet all the requirements of our clients both old and new. We believe that Zeva holds a unique position in what we perceive to be a fragmented market. If you wish to maintain your profit margin after 6 April 2016, give us a call now on 01706 830820!
Barry Roback, director, Anderson Group
What will changes to the dispensation regulations and to travel and subsistence legislation mean for the recruitment industry? Subject to any last minute (minor) amendments, we now have a clear idea of how imminent legislative change will affect the Contingent Labour market. There should be no doubt that these rules will have a profound effect on the way that the contractor market organises itself and suppliers who suggest otherwise either have their heads very firmly planted in the sand, or worse, will be offering non-compliant solutions to the market. We should be fairly familiar with what will soon to be the new tests for allowable 'Travelling and Subsistence' (T&S) expenses as these are the very same Supervision, Direction or Control (SDC) tests applicable to the Offshore/Onshore Intermediaries Legislation. But if changes to the T&S regulations were not bad enough, for those with an appetite for risk and willing to "chance" their assessment of SDC, a far more obscure but profound change in the new Statutory Exemption rules (which will effectively replace Dispensations) will also come into effect April 2016. You are forgiven if you are not aware of this change as there has been no discussion, consultation or dialogue between HMRC and the contract industry over this impending change. Without going into detail, the traditional 'build-up' approach to a PAYE salary calculation (i.e. the sacrifice of taxable salary in exchange for a variable amount of tax free expenses) will no longer be accepted by HMRC. After April 2016, all qualifying salary sacrifice arrangements will require that the amount of salary actually sacrificed must be fixed, i.e. not dependant of the variable level of expenses paid. This means that even if expenses are deemed allowable under new SDC regulations, there simply is no practical way in which an Umbrella can pay these variable allowable expenses to their workers. So now we appreciate the problem, what is the solution? We must accept that the UK plc supply chain will be forced into dramatic change in the face of actual and threatened legislative attack. For skilled contractors who are genuinely peripatetic but not be allowed to claim corresponding T&S costs, the new rules are grossly unfair and financially untenable. I very much doubt that contractors will be eager to accept future contracts without a rate increase to compensate for their lost tax free expenses. After April 2016, Umbrellas will no longer be able to command the same level of margin from contractors where there is no clear tax advantage offered as part of that arrangement. Umbrellas will therefore become more of an agency outsourced payroll service rather than a contract service offered to contractors. While contractors may still suffer a margin loss for this new type of service, that margin will be much lower than at present. With lower fee income, Umbrellas will no longer be able to agree generous processing fee arrangements with the agencies that they currently work with. So with contractors squeezing from one end and hirers resisting rate increases from the other, I believe it is the traditional agency that will end up suffering the greatest effect of forthcoming legislative change. Traditional Umbrellas will no doubt evolve into glorified payroll bureaux where quantity rather than quality will become the determining factor for their long-term success. But with agencies under unprecedented margin pressure from contractors and without the traditional processing fee income from Umbrellas to help offset overhead costs, agencies will be forced to look at new and innovative ways to remain profitable. Agencies will need to outsource some, if not all, support functions; such as resourcing, CV verification, time recording, payrolling and everything else in between! If an agency staff employee is NOT a fee earner, the reality is that their support function can probably be delivered more cost effectively and in a more timely manner by others who are better organised to provide such services. No doubt we will see a proliferation of new and innovative contractor solutions on offer to deal with post April 2016 legislative change. Providing these are totally compliant, cost effective and sensibly workable, they may well provide a welcome short-term fix. But the writing is now clearly on the wall. While my vision of a brave new world may be a little premature, those agencies able to re-engineer their businesses now rather than in a few years time will no doubt be ahead of the curve.
By Louise Rayner, chief executive, NumberMill
Travel and subsistence legislation was published on 9 December 2015 and will come in to effect April 2016. Louise Rayner, CEO of NumberMill umbrella and accountancy services and a chartered accountant who has held board-level positions at Adecco and Randstad, comments on key points of the legislation.
Travel & Subsistence tax relief to be no longer permitted
Should a contractor be subject to the right of Supervision Direction & Control (SDC), consider the following:
● Liability – Directors of umbrella companies will become liable for uncollected taxes should tax relief be given where SDC exists
● Fraudulent documents – an umbrella can rely on the existence of SDC, should evidence be provided by an agency of SDC assessment and contractual arrangement. Provision of fraudulent documentation will be punishable
● IR35 – the rules around personal service companies with regard to IR35 remain unchanged, though it is muted that SDC could be overlaid in the future
What does it mean to the agency supply chain?
● Increased cost – The benefit derived by T&S for the worker may reduce their take home pay. This may then make umbrella less attractive and cause the worker to switch to PAYE, adding Employers National Insurance to the agency's pay bill. Furthermore agencies will have increased employment liability and pension cost. The impact on cost in the supply chain will be significant as margins will be unable to absorb it
● Flexible worker shortage – Being an agency worker may become less attractive, causing fewer to take on flexible work
Potential swing to Personal Service Companies (PSC): What actions are being taken?
● SDC Contracts – Many agencies are looking to establish non-SDC contracts and assessments throughout the entire supply chain
● Uplifts – Many agencies are reviewing uplift levels and looking to negotiate lower umbrella margins to make the umbrella without expenses still viable
● Re-emergence of self-employed models and outsourcing arrangements.
● PSC – Advising workers to seek advice from professionally qualified accountants to see if they can operate compliantly
How to protect the supply chain?
● Commercial – Be aware that the playing field is likely to be more un-level than ever before
● Finance officer liability – Remember that wherever you are in the supply chain you have a duty and are personally liable to ensure that taxes are collected
● Analysis – Ensure that you analyse your workers and margins carefully in order to make the right decisions
● Chartered Accountants and IR35 – Make sure that if your workers use PSC models that they engage professionally qualified experts
● Managed Service Company legislation – Make sure that you have checked that your use of PSC contractors doesn't create an MSC as this will move the liability to you in the supply chain
Do not under-estimate the time to prepare
● There are answers but don't leave it too late! – Analysis and decisions need to be made, expert advice should be sought and triangulated
• Systems, contracts and processes may need changing
• Communications, clients, contractors and consultants need educating
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|Starring: Alexis Silver
|Stashed: 9 times
|Studio: Sin City
|From scene: Big Titty Christmas, Scene 2
|Length: 2:46
|Created Dec 20, 2010
|Tags: Cum, Fetish, titfuck, Cum in Mouth, A2M, BigBoobs, atm, cumshot, anal, tity fuck
|Rated 4 times