text:
REVENUE FORECASTING. Review of. March Department of Treasury and Finance Government of Western Australia
- Logan Riley
- 1 years ago
- Views:
1 Review of REVENUE FORECASTING March 2006 Department of Treasury and Finance Government of Western Australia
2 Review of REVENUE FORECASTING March 2006 Department of Treasury and Finance Government of Western Australia
3 Further information or enquiries related to this report may be obtained from the following officers: Mark Altus Director - Revenue and Intergovernmental Relations (08) David Christmas Assistant Director Revenue Policy (08) Alex Scherini Assistant Dirctor Intergovernmental Relations (08) Richard Watson Principal Policy Officer Revenue Policy (08) ISBN X
4 Contents Summary of Acronyms... iv Introduction... v Executive Summary... vii Summary of Recommendations... ix Forecasting Track Record... 1 General Government Operating Revenue... 1 Taxation Revenue... 2 Commonwealth Grants... 4 Mining Royalties... 5 Revenue From Public Corporations... 6 Analysis of Reasons for Forecasting Variances in and General Government Operating Revenue... 7 Taxation Revenue... 8 Economic Growth Forecasts Commonwealth Grants Mining Royalties Revenue from Public Corporations Forecasting Process, Issues and Improvements Methodology (including Data)...14 Taxation Revenue Commonwealth GST Revenue Grants Mining Royalties Revenue From Public Corporations Other Revenues...27 Recommendations Resourcing Recommendation Governance Recommendations Communication Recommendations Implementation of Recommendations Recommendations Appendix A Interstate Comparison of Budget Forecasting Errors Appendix B Long-run Budget Forecasting Errors in Western Australia Appendix C Budget vs Futures Market Performance in Forecasting Oil Prices Appendix D Terms of Reference iii
5 Summary of Acronyms BSC = Budget Steering Committee DOIR = Department of Industry and Resources DTF = Department of Treasury and Finance EBU = Economic Business Unit ERC = Expenditure Review Committee OSR = Office of State Revenue SFD = State Final Demand iv
6 Introduction Background to the Review The Review of Revenue Forecasting was undertaken by the Department of Treasury and Finance s (DTF s) Revenue and Intergovernmental Relations Division. The purpose of the review was to examine past forecasting performance and the scope for improvement following a period of substantial under-estimation of Western Australia s budget revenues. The original Terms of Reference for the Review are appended, and extend beyond the methodological aspects of forecasting to resourcing, governance and communication processes. 1 The Review process was broadly consistent with Government Guidelines for Public Sector Reviews and Evaluations issued in December 2005 (notwithstanding that the Review had been largely completed by then). Although initiated and conducted mainly in-house, the review process was vetted by the DTF s Internal Audit Branch and included extensive stakeholder consultation and peer and external review. Stakeholders consulted as part of the Review included staff from the Office of the Premier and the Office of the Treasurer, the Under Treasurer, Executive Director (Economic), Acting Executive Director (Finance), the Office of State Revenue Executive, officers from the Department of Industry and Resources and staff within the Economic and Finance business units. The peer reviewers were the Victorian, Queensland and Commonwealth Treasuries. 2 BDO Consultants (WA) Pty Ltd was also engaged to provide external review of the draft report. Their extremely valuable input is gratefully acknowledged. 1 Although a good deal of overlap between these aspects of revenue forecasting emerged during the course of the Review. 2 The choice of the three peer review jurisdictions reflected the unique perspectives that each would be able to bring to bear one with an economy quite different to Western Australia s (Victoria), another with an economy with some similarities to Western Australia (Queensland) and the other offering a different perspective in terms of the different nature of the revenue bases required to be forecast but common issues involved (Commonwealth). v
7 A number of the Review s recommendations have already been implemented, and influenced the revenue forecasts in the Mid-year Financial Projections Statement. Other recommendations, including those involving additional research, will be implemented over time. Where significant methodology changes are involved, implementation will generally only occur once the relative performance of new methodologies has been rigorously assessed. Context of the Revenue Forecasts In the context of overall State budget management, the revenue forecasts provide crucial information to support Government decisions on sustainable policy settings and new policy initiatives. Revenues are inherently more variable and less within the Government s control than expenses. It is likely that this is especially so in Western Australia because of the export and resource orientation of the State s economy and its associated exposure to volatile commodity prices. Even relatively small percentage errors in the revenue forecasts can have a large impact on budget surpluses (a key source of infrastructure funding). State debt can quickly spiral if surpluses are eroded, making it difficult for the State to meet its fiscal targets, and thereby retain its AAA credit rating status. Accordingly, best practice forecasting methods and processes, including to cater for risks, are considered to be of the utmost priority. vi
8 Executive Summary Track Record Stage one of the Review involved an examination of Western Australia s revenue forecasting performance, both over time and relative to other States (although limited in the latter case to the last five years). A consistent pattern of under-estimation of revenues was evident. However, the degree of under-estimation increased markedly in and (and was large by any standards in those years) as growth in the Western Australian economy generally, and in the resources sector and property market in particular, gathered pace (significantly exceeding economic growth forecasts). The largest forecasting variances were for property market stamp duties (reflecting the failure of forecast turning points to materialise), GST revenue grants (reflecting underestimation by the Commonwealth and lags in receiving updated Commonwealth estimates), and mining royalties (reflecting large, unforeseen growth in the oil price and other commodity prices). Over the five-year period, similarly large budget forecasting variances were experienced in all States, with these appearing to be greatest at the peak of the property market cycle in each State. There was some evidence that Western Australia was a little slower than other States to respond to under-estimation of revenues in updating its forecasts during the budget year. Data and resource constraints inhibited benchmarking against other States over a longer period, or against private sector forecasters. A longer term time series for Western Australia (appended) shows a significant bias towards (but not an exclusive record of) under-estimation. vii
9 Forecasting Processes, Issues & Improvements While no panaceas were identified, reflecting the inherent difficulty of predicting future economic activity and other revenue base drivers, significant improvements in the forecasts should be possible over time through: increased consultation on the forecasts and/or revenue base drivers both within the Department and with external experts ; adopting a more systematic, robust approach to identifying and modelling long term drivers of revenue growth (including increased integration of the revenue forecasts with the economic forecasts); improving the detail, user-friendliness and timeliness of documentation of the forecasting assumptions, risk factors (noting any risks that the approved forecasts assume will crystallise), and scenarios; an ongoing program of research on specific forecasting issues; clearer identification of roles and responsibilities in the forecasting process; enhanced prioritisation and resourcing of the forecasting function, including quality assurance; a continuous program of monitoring, review and refinement of forecasting methods and processes; improved knowledge management, including maintenance and updating of databases and documentation of forecasting methods and processes for ready access by staff involved in forecasting activities; and disseminating information on when key forecasting events would occur during the year, and apprising key stakeholders in a more timely fashion of emerging variances from, or risks to, the existing forecasts. One rules-based change to forecasting methods proposed in this report that will have a direct impact on the revenue estimates is the adoption, from the time of the Budget, of futures market prices for the oil price estimates. The recommendations in the report recognise that there are differences in circumstances in Western Australia compared to other jurisdictions, and dangers in switching to new methods or processes without thorough prior evaluation. viii
10 Summary of Recommendations Methodology 1. For the largest and most volatile revenue sources, namely stamp duty on property conveyances and mining royalties, more regular formal consultation should be held with external experts. More specifically, revenue monitoring and forecasting staff should meet twice-yearly with: property and finance industry representatives on the outlook for Western Australia s property market, timed to be approximately mid-way between (and supplementary to) the existing Economic Consultative Group meetings (a twice yearly consultation exercise with representatives from across industry); and senior officers of the Department of Industry and Resources (DOIR), together with representatives from selected mining companies, on the outlook for the resources sector and to agree on proposed mining projects that are sufficiently committed to include in the estimates (e.g. following DOIR s twice yearly survey of mining company expectations). 2. An updated historical analysis of the correlation between movements in key economic indicators and growth in State taxes should be conducted as soon as possible, to test the ongoing validity of the currently assumed linkages in the forward estimates, and to help identify any indicators that correlate better to State tax growth. 3. For the Budget, progressivity factors (in addition to the current economic growth factors) should be introduced into the forecasts of growth in State taxes with sliding tax scales, particularly payroll tax and conveyance duty (to the extent that payrolls and property price growth is forecast). ix
11 4. Over the next two years, taxation forecasting models should be progressively reviewed, with the aim of trialling new methods for producing baseline forecasts that (to the extent practicable): forecast the price and volume components of tax bases separately and incorporate a value distribution for the tax bases (to model tax bases and the impact of progressive tax scales more robustly); incorporate a more robust and transparent basis for informing the revenue forecasts with the economic forecasts (using statistical/econometric techniques); especially for volatile tax bases, separately identify the transient/cyclical and longer-run components (again using statistical/econometric techniques); and incorporate a global/top-down tax forecasting approach (based on economy-wide performance) as a cross-check against the aggregation of individual tax forecasts. The baseline forecasts will be supplemented by other analysis (e.g. examination of recent trends and contextual information) to inform any judgement-based adjustments that may be necessary. 5. Taxation forecasting models (including assumed linkages with economic indicators) should be reviewed at least every three years (on a staged basis to smooth resource requirements), and refined and recalibrated in light of actual forecasting performance. 6. An Office of State Revenue (OSR) data extraction analyst should be engaged for up to 12 months to explore and establish processes for providing additional data for estimating the impact of policy changes on State tax revenues, and for monitoring and forecasting State tax revenues more generally. This will require additional resourcing for the OSR. In addition, the potential for further data provision from State agencies (e.g. the Valuer General s Office) to assist with the forecasting of tax revenues should be explored (particularly to support the new methods described in Recommendation 4), and processes established to access such data. 7. The preparation of States forecasts of national GST revenue should be supported, together with monitoring the track record of these estimates as a potential alternative to the Commonwealth s earlier Mid-year Economic and Fiscal Outlook estimates, for State budget purposes. Western Australia should also monitor monthly GST collections on an integrated basis with State tax collections. x
12 8. There should be continued research to improve the modelling of Western Australia s GST share in the out-years. This could include refining the existing approach to include a larger number of factors and developments (e.g. property market activity) in each State. An alternative approach based on States relative aggregate economic performance should also be further explored. 9. Futures market prices should be adopted for the oil price assumptions in the base-line petroleum revenue estimates, from the time of the Budget. There should also be continued research on price forecasting methods for oil and other commodities (particularly iron ore) where forecast uncertainty is high and the potential impact on revenue estimates is significant. 10. Requests for modelling of variations to key royalty forecasting parameters, and advice of revised royalties forecasting assumptions, should be communicated between the DTF and DOIR in writing at Director level. Resourcing 11. The structure and resourcing of forecasting activity should be reviewed, and resourcing increased, for compatibility with the importance placed on it by key stakeholders. It should allow for an ongoing programme of research on key forecasting issues, ensure that succession and skills/knowledge transfer arrangements are in place for staff involved in forecasting, and ensure that the governance enhancements and other recommendations in this report can be implemented. Governance 12. Roles, responsibilities and reporting relationships for revenue forecasting and monitoring within the DTF and among agencies should be formalised, along with a hierarchical review process within each area with forecasting responsibilities. Formalisation of roles and responsibilities should also extend to other agencies involved in the forecasting process (eg. government agencies providing estimates for individual taxes, mining royalties, specific purposes payments and revenue from the sale of goods and services). 13. A cross-dtf forum for monitoring and sharing information on revenue forecasting research and revenue trends should be established, including representation from the OSR. xi
13 14. A DTF-wide review panel should be established to assess the consistency of the assumptions used in the Department s forecasts (including the expense forecasts). 15. The economic and revenue forecasting areas in the DTF should remain separate (recognising the synergies between revenue forecasting and revenue policy work), but work cooperatively to utilise skills and resources that could benefit both areas. 16. Where forecasts are prepared by other agencies (including public corporations), the DTF s accountability for the overall integrity of the revenue forecasts should be explicitly recognised. In this regard, the DTF should also enhance its quality assurance of external inputs into the budget revenue estimates, including: public corporations estimates of payments to the State (including through increased consultation with forecasting officers in the corporations and testing of assumptions against industry body expectations); State Government agency estimates of specific purpose payments (including by reconciling against Commonwealth estimates); State Government agency estimates of revenue from the sale of goods and services; and the mining revenue forecasts, such as through increased officer level consultation on forecasting issues and Ministerial level discussions on DOIR s resourcing priorities (while recognising that this has not been a major source of forecasting error to date). 17. While recognising the synergies in the current arrangements, in view of DTF s overall accountability for the budget estimates and the increasingly large budget impact of mining royalties, the pending functional review of the DOIR should consider where the royalty forecasting function best sits. 18. Revenue forecast justification papers (covering taxes, mining revenues, GST revenues and public corporations revenues) should be prepared for the Budget Steering Committee (BSC) for the Budget and mid-year review well in advance of the final cut-off date for revenue estimates, focussing on: key assumptions, methods, data sources and contextual considerations that are proposed for the revenue forecasts; revenue heads where uncertainty is greatest and the largest forecasting errors have previously occurred; the most likely outcome revenue forecasts, based on available data at the time of the paper s preparation; and identification and quantification of risks and scenarios. xii
14 On an exceptions basis, further papers should be prepared and circulated a week in advance of BSC meetings, incorporating any new data or other information requiring revisions to the estimates or identified risks. The forecasting process would remain independent of government, but communication with government would be enhanced. 19. The timing of the economic forecasts, and internal Divisional deadlines for forecasting activities generally, need to be sensitive to the deadlines for the justification papers (and related papers), leaving sufficient time for quality assurance processes (but without compromising the capacity to incorporate the latest available data). 20. The preparation of revenue forecasts should be predicated on the assumption that risks to the budget bottom-line are best managed by Government budgeting for higher surpluses, rather than through conservative revenue estimates. 21. The Director, Revenue and Intergovernmental Relations, and/or other officers with primary accountability for the revenue forecasts, should attend BSC meetings when the justification papers or proposed forecast revisions are being considered, to provide any additional explanation or support that may be required (and to receive feedback on BSC s needs). 22. Decisions by BSC to vary any of the justification paper proposals, or revenue forecasts generally, should be documented. Papers provided to BSC would note the impact of past BSC decisions. 23. Revenue forecasting should be a DTF Outcome Based Management output, with associated performance targets and reporting. 24. Revenue forecasting models, model reviews and model changes should be fully documented, and databases holding the data used in the estimates and details of actual forecasting performance should be fit for purpose and maintained and updated regularly. 25. A detailed variance report on actual collections versus budget estimates should be prepared immediately after the final collections for the preceding financial year become known, highlighting any issues/lessons for future forecasting practices. Communication 26. Timely advice that includes the story underlying the revenue forecasts, and risk scenarios, should be provided to the Treasurer in advance of ERC deliberations. 27. To help provide early warning of any emerging revenue variances and reduce the potential for surprises : a calendar of key forecasting events should be circulated to keep stakeholders informed of forthcoming significant forecasting points; and xiii
15 a risk log of actual and potential developments in revenues should be maintained by the DTF for use in the regular meetings with the Treasurer and Treasurer s Office. Implementation of Recommendations 28. Action plans should be developed for each recommendation in this report as appropriate, and incorporated in the Individual Performance Plans (part of the DTF s Performance Management System) of staff involved in forecasting activities. 29. The implementation and effectiveness of the recommendations of this Review should be reviewed in two years time. xiv
16 Forecasting Track Record General Government Operating Revenue The following table shows Western Australia s budget revenue forecast errors over the period to There was a marked deterioration in and , as the State economy and property market gathered strength. BUDGET FORECASTING ERROR TOTAL OPERATING REVENUE WESTERN AUSTRALIA Percentage Errors (Actual vs Budget) Table Average Taxation Current Grants and Subsidies Capital Grants Sales of Goods and Services Interest Income Revenue from Public Corporations Mining Royalties (including NWS payments) Other Revenue Total Operating Revenue Contribution to Operating Revenue Forecast Error (percentage points) Taxation Current Grants and Subsidies Capital Grants Sales of Goods and Services Interest Income Revenue from Public Corporations Mining Royalties (including NWS payments) Other Revenue Total Operating Revenue Current grants and subsidies excludes North West Shelf (NWS) petroleum royalty payments received from the Commonwealth as a grant. These payments are included in mining royalties. 1
17 In terms of the impact on total operating revenue forecasts, the under-estimation of State taxation revenues over the period considered is the most conspicuous feature of the data. Forecast errors for Commonwealth grants and mining royalties also had a significant impact. Collectively, these three revenue heads contributed between seventy and ninety per cent of the operating revenue forecast error in each year. In the following sections, Western Australia s performance is compared with the other States. 3 Further detail on the relative forecasting performance of the States is provided in Appendix A, while Appendix B shows Western Australia s budget forecasting errors for some key revenue aggregates over a longer (18 year) period (on a cash basis and reflecting the budget definitions used in each year). Taxation Revenue The following table compares average forecast errors by State over the period to Table 2 BUDGET FORECASTING ERROR TAXATION INTERSTATE COMPARISON Average WA NSW VIC QLD SA TAS Average to Taxation Revenue Conveyance Duty Taxation Revenue net of: Conveyance Duty Conveyance Duty and Gambling Taxes Western Australia s performance is comparable with that of other jurisdictions over this period, particularly when less volatile gambling taxes, which represent a larger proportion of other jurisdictions total taxation revenues, are omitted from the analysis. The main source of forecast error for all jurisdictions is conveyance duty, and no State has an enviable forecasting record for this tax. 3 Where possible, estimates and actual out-turns are taken from GFS general government operating revenue statistics reported in State budgets, mid-year reviews, and annual financial reports. However, due to differences in the reporting of some revenue categories across States it has been necessary to occasionally use information from other sources. All averages in the following tables are absolute averages (i.e. whether an over or underestimate occurred does not effect the average). 2
18 Year-by-year comparisons (presented in Appendix A) show that the conveyance duty forecast error, and therefore total taxation revenue forecast error, fell in for most States other than Western Australia. Smaller forecast errors in most jurisdictions were largely due to the slow-down in Eastern States property markets. In New South Wales, conveyance duty (including vendor transfer duty) was around 15 lower than the Budget estimate (a turn-around from the 16 under-estimation in ). While Western Australia has a comparable forecasting record to other States for the original Budget estimates of taxation revenue, its relative performance deteriorates for both the mid-year review revised forecasts and the estimated out-turn for the year. 4 However, some other jurisdictions have later publication dates for their mid-year review and estimated out-turn, and therefore additional information on which to base their updated forecasts for the budget year. FORECASTING ERROR IN UPDATED ESTIMATES TAXATION INTERSTATE COMPARISON Table 3 Average WA NSW VIC QLD SA TAS Average to Mid-year Review Estimated Out-turn The budget, mid-year and estimated out-turn tax revenue forecasting performance of the States is summarised in the following chart. 4 The estimated out-turn is published in the budget papers for the following year. 3
19 Chart 1 AVERAGE TAXATION REVENUE FORECAST ERRORS TO Percent 12 Budget Mid-year Review Estimated Out-turn WA NSW VIC QLD SA TAS Average Commonwealth Grants The following table compares average budget forecast errors over the period to for estimates of current grants and subsidies received from the Commonwealth (including GST grants). 5 BUDGET FORECASTING ERROR GRANTS INTERSTATE COMPARISON Table 4 Average WA NSW VIC QLD SA TAS Average to Current Grants and Subsidies GST Revenue & BBA Current grants and subsidies from the Commonwealth are comprised of GST revenue, budget balancing assistance (payable mainly in the early years of the GST funding arrangements), National Competition Policy (NCP) payments and specific purpose payments. 4
20 Budget balancing assistance (BBA) and GST grants are considered together, as the level of budget balancing assistance is directly (and negatively) correlated with the level of GST grants for each State. 6 Forecast errors are similar across States, in part reflecting the common reliance on Commonwealth forecasts of GST revenues. The following table compares the average forecast errors for mid-year review and estimated out-turn estimates of current grants and subsidies for the current year. FORECASTING ERROR IN UPDATED ESTIMATES GRANTS - INTERSTATE COMPARISON Table 5 Average WA NSW VIC QLD SA TAS Average to Mid-year Review Estimated Out-turn Notably, both New South Wales and Queensland tended to release their Budgets well after the release of the Commonwealth budget. This enabled them to use much more up to date Commonwealth estimates of grants. Mining Royalties The following table compares average mining royalty budget, mid-year review, and estimated out-turn forecast errors across jurisdictions over the period to Western Australia s average budget forecast error (16.9) is moderately higher than the average of other States (14.3), most of which have much smaller resource revenue bases. 6 In general, where BBA is paid, the combined level of BBA and GST grants is based on the net estimated revenues forgone by States under the GST funding arrangements. 5
21 Table 6 BUDGET FORECASTING ERROR MINING ROYALTIES INTERSTATE COMPARISON Average WA NSW VIC QLD SA TAS Average to Budget Mid-year Review 6.6 n.a. n.a. n.a. n.a. n.a. n.a. Estimated Out-turn n.a. n.a. 6.3 Revenue From Public Corporations Company tax and local government rate equivalents are paid to the State by public corporations such as Western Power, the Water Corporation and the port authorities to ensure competitive neutrality with private sector businesses. These corporations also pay dividends to the State in the same way as private corporations pay dividends to their shareholders. The following table compares average budget and updated forecast errors for dividend revenue and tax equivalent payment estimates over the period to BUDGET FORECASTING ERROR PUBLIC CORP REVENUES INTERSTATE COMPARISON Table 7 Average WA NSW VIC QLD SA TAS Average to Budget Mid-year Review n.a. n.a. n.a Estimated Out-turn n.a. n.a. 7.4 Western Australia s average budget forecast error is below the average of other States. However, it is difficult to draw conclusions as other jurisdictions public corporations have a different mix of activities and dividend payout rates, and because actual dividend payouts potentially reflect policy decisions made only during the forecast year. 6
22 Analysis of Reasons for Forecasting Variances in and This section of the Review provides further details and analysis of Western Australia s forecasting performance in and , focusing especially on the reasons behind the particularly large variances that occurred in those years. General Government Operating Revenue There was a general pattern of substantial under-estimation of general government operating revenues in and , with State taxation being the largest source of variance followed by Commonwealth grants, mining royalties (in ) and revenue from public corporations. 7
Overview - State Tax Review Discussion Paper
Overview - State Tax Review Discussion Paper FEBRUARY 2015 WWW.YOURSAY.SA.GOV.AU Why Are We Reviewing Our State Tax System? South Australia is already a great place to live and we value that as a community.More information
SUBMISSION TO THE SOUTH AUSTRALIAN STATE TAX REVIEW 1 April 2015 INTRODUCTION The Insurance Council of Australia (ICA) welcomes the opportunity of providing a submission to the Inquiry into the South AustralianMore information
1 Fiscal strategy and outlook
1 Fiscal strategy and outlook Features The 2015-16 Budget delivers the Government s election commitments, with key measures to revitalise the State economy and frontline service delivery, especially inMore information
National Disability Insurance Scheme (NDIS): Funding the Unfunded Commitment
National Disability Insurance Scheme (NDIS): Funding the Unfunded Commitment prepared for the Insurance Council of Australia April 2012 NDIS is currently a $6.5 billion per annum unfunded commitment thisMore information
APPENDIX A SENSITIVITY ANALYSIS TABLE The economic forecasts and assumptions underpinning the 2013-14 Budget are subject to variation. This section analyses the impact of variations in these parametersMore information
2013 Residential Electricity Price Trends
FINAL REPORT 2013 Residential Electricity Price Trends 13 December 2013 Reference: EPR0036 Final Report Inquiries Australian Energy Market Commission PO Box A2449 Sydney South NSW 1235 E: email@example.com information
6 Intergovernmental financial relations
6 Intergovernmental financial relations Features The Queensland Government is committed to working with the Australian Government to achieve outcomes for Queenslanders. The fiscal constraints facing allMore information
2014-15. Quarterly Financial Results Report
2014-15 Quarterly Financial Results Report March 2015 GOV ERN MEN T THE OF WES TERN A U S TRA LIA 2014 15 Quarterly Financial Results Report March 2015 2014 15 Quarterly Financial Results Report GovernmentMore information
2014 Residential Electricity Price Trends
FINAL REPORT 2014 Residential Electricity Price Trends To COAG Energy Council 5 December 2014 Reference: EPR0040 2014 Residential Price Trends Inquiries Australian Energy Market Commission PO Box A2449More information
Payroll Tax in the Costing of Government Services
Payroll Tax in the Costing of Government Services Research Paper Steering Committee for the Review of Commonwealth/State Service Provision Commonwealth of Australia 1999 ISBN: 1 74037 006 6 This paperMore information
Estimated company tax, MRRT, carbon tax and royalties expenses for the minerals sector. Report prepared for the Minerals Council of Australia
Estimated company tax, MRRT, carbon tax and royalties expenses for the minerals sector Report prepared for the Minerals Council of Australia September 2013 Dr John Kunkel Deputy Chief Executive MineralsMore information
Review of PIRSA s Cost Recovery Policy and practices, including their application to the Fisheries and Aquaculture Industries Primary Industries and
Review of PIRSA s Cost Recovery Policy and practices, including their application to the Fisheries and Aquaculture Industries Primary Industries and Regions SA 29 July 2015 Contents Executive Summary...More information
Long Term Financial Planning
Long Term Financial Planning Framework and Guidelines Long Term Financial Planning Framework and Guidelines for Western Australian Local Governments p1. Contents Foreword 4 1. Introduction 7 2. PurposeMore information
South Australian Tax Review
South Australian Tax Review Response to Discussion Paper APRIL 2015 Page 1 RESTAURANT & CATERING AUSTRALIA Restaurant & Catering Australia (R&CA) is the national industry association representing the interestsMore information
Budget development and management within departments
V I C T O R I A Auditor General Victoria Budget development and management within departments Ordered to be printed by Authority. Government Printer for the State of Victoria No. 39, Session 2003-2004More information
Electricity network services. Long-term trends in prices and costs
Electricity network services Long-term trends in prices and costs Contents Executive summary 3 Background 4 Trends in network prices and service 6 Trends in underlying network costs 11 Executive summaryMore information
Alternative infrastructure funding and financing
Alternative infrastructure funding and financing Research Paper (commissioned by the Queensland Government) 21 March 2016 Department Of Infrastructure, Local Government and Planning This page intentionallyMore information
Economic Analysis of the Impacts of Using GST to Reform Taxes
Economic Analysis of the Impacts of Using GST to Reform Taxes This report was prepared for Disclaimers Inherent Limitations This report has been prepared as outlined in the engagement letter of July 2011More information
Eighteen Month Review of the National Partnership Agreement on Early Childhood Education
Eighteen Month Review of the National Partnership Agreement on Early Childhood Education Report by Allen Consulting Group And Statements by the Commonwealth and each State and Territory on the Allen ConsultingMore information
UNIFORM FINANCIAL INFORMATION SOUTH AUSTRALIA 2000-2001 Presented by the Honourable Rob Lucas MLC Treasurer of South Australia on the Occasion of the Budget for 2000-2001 UNIFORM STATISTICAL PRESENTATIONMore information
Budget priorities: cut company tax, invest in infrastructure and balance budget within five years.
Ai Group Survey Business Priorities for the 2014-15 Federal Budget Budget priorities: cut company tax, invest in infrastructure and balance budget within five years. 4 May 2014 The top three prioritiesMore information
Review of the Energy Savings Scheme. Position Paper
Review of the Energy Savings Scheme Position Paper October 2015 Contents Executive summary... 3 Energy Savings Scheme Review Report package... 3 Expanding to gas... 3 Target, penalties and duration...More information
TEC Capital Asset Management Standard January 2011
TEC Capital Asset Management Standard January 2011 TEC Capital Asset Management Standard Tertiary Education Commission January 2011 0 Table of contents Introduction 2 Capital Asset Management 3 DefiningMore information
INTERGOVERNMENTAL AGREEMENT FOR THE NATIONAL DISABILITY INSURANCE SCHEME (NDIS) LAUNCH Part 1 Preliminaries 1. The Commonwealth of Australia (the Commonwealth) and States and Territories (the States) areMore information
Scottish Budget Draft Budget 2015-16 Devolved Taxes Forecasting Methodology
Scottish Budget Draft Budget 2015-16 Devolved Taxes Forecasting Methodology 2 SCOTTISH BUDGET: DRAFT BUDGET 2015-16 INTRODUCTION This paper provides an overview of the approach which the Scottish GovernmentMore information
CHAPTER 6 GST, PAYROLL AND LAND TAX MAIN POINTS > > State and Territory governments have broad power to tax but raise only about 18 per cent of total tax revenue. This imbalance has existed since the federation.More information
CGE Analysis of the Current Australian Tax System
KPMG Econtech CGE Analysis of the Current Australian Tax System Final Report 26 Inherent Limitations This report has been prepared as outlined in the Engagement Letter from KPMG Econtech to CommonwealthMore information
Energy consumption forecasts
Pty Ltd ABN 85 082 464 622 Level 2 / 21 Kirksway Place Hobart TAS 7000 www.auroraenergy.com.au Enquiries regarding this document should be addressed to: Network Regulatory Manager Pty Ltd GPO Box 191 HobartMore information
South Australia State Tax Review. February 2015
South Australia State Tax Review February 2015 On Wednesday 11 February 2015, the South Australian government released a discussion paper on reform to the South Australian taxation system. The discussionMore information
Gambling revenue. 10.1 Gambling revenue and taxation
Gambling revenue TECHNICAL PAPER 1 The gambling industry is subject to the Australian Government s GST, as well as a wide range of State taxes, license fees and levies. This paper focuses on State GovernmentMore information
Residential Property Prospects
Residential Property Prospects 2015 2018 Extract to indicate the general nature of the report www.bis.com.au BIS Shrapnel Pty Limited June 2015 The information contained in this report is the propertyMore information
Retail Operating Costs A REPORT PREPARED FOR THE ECONOMIC REGULATION AUTHORITY OF WESTERN AUSTRALIA. March 2012
Retail Operating Costs A REPORT PREPARED FOR THE ECONOMIC REGULATION AUTHORITY OF WESTERN AUSTRALIA March 2012 Frontier Economics Pty. Ltd., Australia. i Frontier Economics March 2012 Public Retail OperatingMore information
Chapter 5 2013/14. Heading
Chapter 5 2013/14 Heading A Database On Australia s Gambling Industry Published and Prepared by the Australasian Gaming Council (AGC). DISCLAIMER Whilst a great deal of care has been taken in the preparationMore information
Review of Western Australia's tax system
Review of Western Australia's tax system A report for the Economic Regulation Authority March 2014 Synergies Economic Consulting Pty Ltd www.synergies.com.au Disclaimer Synergies Economic Consulting (Synergies)More information
Overview of State Taxes and Royalties 2014-15
Overview of State Taxes and Royalties 2014-15 October 2014 Overview of State Taxes and Royalties 2014-15 October 2014 2014-15 Overview of State Taxes and Royalties Government of Western Australia 2014More information
Household Energy Expenditure: Measures es off Hardship & Changes in Income
: Measures es off Hardship & Changes in Income By Professor or Sue Richardson Associate Professor or Peter Travers The National Institute of Labour Studies February, 2004 4 Table of Contents HOUSEHOLDMore information
PRACTICE GUIDELINE 699.01 PRICING AND FINANCIAL PROJECTIONS FOR PRIVATE HEALTH INSURERS September 2012 INDEX 1. INTRODUCTION 3 1.1 Application 3 1.2 Classification 3 1.3 Background 3 1.4 Purpose 3 1.5More information
Forecasting Business Investment Using the Capital Expenditure Survey
Forecasting Business Investment Using the Capital Expenditure Survey Natasha Cassidy, Emma Doherty and Troy Gill* Business investment is a key driver of economic growth and is currently around record highsMore information
Possible future retail electricity price movements: 1 July 2012 to 30 June 2015
ELECTRICITY PRICE TRENDS FINAL REPORT Possible future retail electricity price movements: 1 July 2012 to 30 June 2015 22 March 2013 Reference: EPR0029 Electricity price trends report EMBARGO until 22 MarchMore information
Financial Sustainability Information Paper 8. Long-term Financial Plans
Financial Sustainability Information Paper 8 Long-term Financial Plans Revised January 2012 Introduction This Information Paper is one of a series of Information Papers about Financial Sustainability andMore information
Business Advisory Forum. Review of Carbon Reduction and Energy Efficiency Measures Taskforce report prepared for COAG
Business Advisory Forum Review of Carbon Reduction and Energy Efficiency Measures Taskforce report prepared for COAG March 2013 Table of Contents 1. INTRODUCTION... 3 1.1 COAG requests and the BusinessMore information
Insurance Commission of Western Australia ANNUAL REPORT 2011. Insurance Commission of Western Australia. Key performance indicators 2011
ANNUAL REPORT 164 Insurance Commission of Western Australia Key performance indicators ANNUAL REPORT 165 CERTIFICATION OF KEY PERFORMANCE INDICATORS We hereby certify that the Key Performance IndicatorsMore information
Tabcorp Holdings Limited 2011/12
Tabcorp Holdings Limited ABN 66 063 780 709 2011/12 Full Year Results Presentation 9 August 2012 A successful year Strong EBIT growth in challenging market conditions Key FY12 outcomes Completed demergerMore information
Small Medium Enterprises Total Tax Contribution Report. Commissioned by the Department of the Treasury December 2009
Small Medium Enterprises Total Tax Contribution Report Commissioned by the Department of the Treasury December 2009 1.0 Executive Summary This study analyses the impact of Australia s taxation system onMore information
2017 19 TasNetworks Regulatory Proposal Expenditure Forecasting Methodology
2017 19 TasNetworks Regulatory Proposal Expenditure Forecasting Methodology Version Number 1 26 June 2015 Tasmanian Networks Pty Ltd (ACN 167 357 299) Table of contents 1 Introduction... 1 2 Meeting ourMore information
Key themes from Treasury s Business Liaison Program
Key themes from Treasury s Business Liaison Program 73 Introduction As part of Treasury s Business Liaison Program, staff met with around 25 businesses and a number of industry and government organisationsMore information
Housing Affordability Report
Housing Affordability Report Joint ly Survey No. 94. ch Interest rate increases bite hard The title of the Deposit Power/Real Estate Institute of Australia Home Loan Affordability Report has been changedMore information
2. The costs of natural disasters
2. The costs of natural disasters Key Points Without action, the forecast annual cost in real terms of natural disasters (across government, business and communities) in Australia is expected to reachMore information
Project Evaluation Guidelines
Project Evaluation Guidelines Queensland Treasury February 1997 For further information, please contact: Budget Division Queensland Treasury Executive Building 100 George Street Brisbane Qld 4000 or telephoneMore information
DH 6-2-1 21 December 2000 Treasury Circular 2000/16 Unrestricted Distribution Chief Executives Directors of Finance/Chief Accountants Contact for Enquiries: Treasury Vote Teams CAPITAL CHARGE RATE ANDMore information
for Analysing Listed Private Equity Companies
8 Steps for Analysing Listed Private Equity Companies Important Notice This document is for information only and does not constitute a recommendation or solicitation to subscribe or purchase any products.More information
AQTF Audit Handbook. This publication remains current and applicable to the VET sector.
AQTF Audit Handbook The following publication was endorsed by the former Standing Council for Tertiary Education Skills and Employment (SCOTESE). On 13 December 2013, COAG agreed that its council systemMore information
Re:think. Response to the tax discussion paper MAY 2015. Page 1
Re:think Response to the tax discussion paper MAY 2015 Page 1 RESTAURANT & CATERING AUSTRALIA Restaurant & Catering Australia (R&CA) is the national industry association representing the interests of 35,000More information
GOVERNMENT EXPENDITURE & REVENUE SCOTLAND 2013-14 MARCH 2015 GOVERNMENT EXPENDITURE & REVENUE SCOTLAND 2013-14 MARCH 2015 The Scottish Government, Edinburgh 2015 Crown copyright 2015 This publication isMore information
2 COMMENCEMENT DATE 5 3 DEFINITIONS 5 4 MATERIALITY 8. 5 DOCUMENTATION 9 5.1 Requirement for a Report 9 5.2 Content of a Report 9
PROFESSIONAL STANDARD 300 VALUATIONS OF GENERAL INSURANCE CLAIMS INDEX 1 INTRODUCTION 3 1.1 Application 3 1.2 Classification 3 1.3 Background 3 1.4 Purpose 4 1.5 Previous versions 4 1.6 Legislation andMore information
REGULATORY ACCOUNTING GUIDELINES FOR TRINIDAD AND TOBAGO ELECTRICITY COMMISSION DRAFT FOR CONSULTATION January 2008 C O N T E N T S Page No. 1. Overview 1 2. Introduction 3 3. RIC s Regulatory FrameworkMore information
december 08 tpp 08-5 Guidelines for Capital Business Cases OFFICE OF FINANCIAL MANAGEMENT Policy & Guidelines Paper
december 08 Guidelines for Capital Business Cases OFFICE OF FINANCIAL MANAGEMENT Policy & Guidelines Paper Preface The NSW Government is committed to the ongoing improvement of public services by ensuringMore information
Administrator National Health Funding Pool Annual Report 2012-13
Administrator National Health Funding Pool Annual Report 2012-13 Design Voodoo Creative Printing Paragon Printers Australasia Paper-based publications Commonwealth of Australia 2013 This work is copyright.More information
Capital Expenditure Guidelines
Division of Local Government Department of Premier and Cabinet Capital Expenditure Guidelines December 2010 These are Director General s Guidelines issued pursuant to section 23A of the Local GovernmentMore information
Appendix B5: 2014-15 Budget Outcome and Summary of Variations
Appendix B5: 2014-15 Budget Outcome and Summary of Variations Budget outcome for 2014-15 The Budget result for 2014-15 is estimated to be a surplus of $2.1 billion compared with a budgeted deficit of $283More information
Electricity Market Reform:
Electricity Market Reform: Consultation on Low Carbon Contracts Company s and Electricity Settlements Company s operational costs 2015/16 Government Response January 2015 Crown copyright 2015 URN 15D/001More information
We hope that these comments prove useful in finalising the proposed legislation on this issue.
Deloitte Tax Services Pty Ltd ACN 092 223 240 550 Bourke Street Melbourne VIC 3000 GPO Box 78 Melbourne VIC 3001 Australia Tel: +61 3 9671 7000 Fax: +61 3 9671 7001 www.deloitte.com.au By Email GeneralMore information
Home loan affordability report
Home loan affordability report Joint Quarterly Survey No. 89. ember Quarter Low affordability challenges Gen X, Y Home loan affordability has taken another beating as the proportion of family income requiredMore information
Measurement of Banks Exposure to Interest Rate Risk and Principles for the Management of Interest Rate Risk respectively.
INTEREST RATE RISK IN THE BANKING BOOK Over the past decade the Basel Committee on Banking Supervision (the Basel Committee) has released a number of consultative documents discussing the management andMore information
Approach to Disaggregation
Response to the Commonwealth Grants Commission Issues Paper 2006/02 Approach to Disaggregation Department of Treasury and Finance April 2006 2 INTRODUCTION 1. Tasmania supports the simplification of theMore information
CHAPTER 5: NET FINANCIAL LIABILITIES Net Financial Liabilities of the General Government Sector are estimated to fall by $6,456 million over the four years to June 2001 and reduce by a further $1,209 millionMore information
2013 E-LEARNING BENCHMARKING SURVEY FLAG FLEXIBLE LEARNING ADVISORY GROUP 2013 Commonwealth of Australia With the exception of the NATESE and FLAG Logos, any material protected by a trademark and whereMore information
National Partnership Agreement to Deliver a Seamless National Economy (SNE NP) Report card prepared by the COAG Business Advisory Forum Taskforce
National Partnership Agreement to Deliver a Seamless National Economy (SNE NP) Report card prepared by the COAG Business Advisory Forum Taskforce - April 2013 - Overview In 2008, COAG agreed to implementMore information
Life Assurance (Provision of Information) Regulations, 2001
ACTUARIAL STANDARD OF PRACTICE LA-8 LIFE ASSURANCE PRODUCT INFORMATION Classification Mandatory MEMBERS ARE REMINDED THAT THEY MUST ALWAYS COMPLY WITH THE CODE OF PROFESSIONAL CONDUCT AND THAT ACTUARIALMore information
Pricing, Cost Structures, and Profitability in the Australian Vegetable Industry
Pricing, Cost Structures, and Profitability in the Australian Vegetable Industry This paper examines some key financial aspects of the Australian vegetable industry as it relates to pricing and costs ofMore information
Framework for Long Term Financial and Asset Management Planning for all Tasmanian Councils
TASMANIAN STATE GOVERNMENT and LOCAL GOVERNMENT ASSOCIATION OF TASMANIA Framework for Long Term Financial and Asset Management Planning for all Tasmanian Councils FINAL REPORT September 2009 Document ControlMore information
CHESHIRE FIRE AUTHORITY Item 2 ITEM: 2 MEETING OF : FIRE AUTHORITY DATE : 12 FEBRUARY 2014 REPORT OF : CHIEF FIRE OFFICER AUTHOR : HEAD OF FINANCE SUBJECT : 2014-15 DRAFT BUDGET, COUNCIL TAX AND MEDIUMMore information
Standard 1. Governance for Safety and Quality in Health Service Organisations. Safety and Quality Improvement Guide
Standard 1 Governance for Safety and Quality in Health Service Organisations Safety and Quality Improvement Guide 1 1 1October 1 2012 ISBN: Print: 978-1-921983-27-6 Electronic: 978-1-921983-28-3 SuggestedMore information
INTERNAL AUDIT FRAMEWORK April 2007 Contents 1. Introduction... 3 2. Internal Audit Definition... 4 3. Structure... 5 3.1. Roles, Responsibilities and Accountabilities... 5 3.2. Authority... 11 3.3. Composition...More information
LONG-TERM FINANCIAL PLAN POLICY. Budgets FINANCE DEPARTMENT. City of Cape Town
ANNEXURE 14 LONG-TERM FINANCIAL PLAN POLICY Budgets FINANCE DEPARTMENT City of Cape Town 1 TABLE OF CONTENTS 1. DEFINITIONS AND ABBREVIATIONS... 3 2. INTRODUCTION... 4 3. PROBLEM STATEMENT... 4 4. PURPOSE...More information
PRODUCT DISCLOSURE STATEMENT FIDUCIAN AUSTRALIAN SHARES FUND ARSN 093 542 271 2 MARCH 2015 This Product Disclosure Statement (PDS) provides a summary of significant information about the Fiducian AustralianMore information
Rule change request. 18 September 2013
Reform of the distribution network pricing arrangements under the National Electricity Rules to provide better guidance for setting, and consulting on, cost-reflective distribution network pricing structuresMore information
9 April 2015 Department of Treasury and Finance State Tax Review GPO Box 1045 ADELAIDE SA 5001 www.yoursay.sa.gov.au STATE TAX REVIEW DISCUSSION PAPER Insurance Australia Group (IAG) welcomes the opportunityMore information
Project LINK Meeting New York, 20-22 October 2010. Country Report: Australia
Project LINK Meeting New York, - October 1 Country Report: Australia Prepared by Peter Brain: National Institute of Economic and Industry Research, and Duncan Ironmonger: Department of Economics, UniversityMore information
Accounting Services Industry Report
Industry Report Accounting Services Industry Report Industry Division Professional, Scientific and Technical Services Industry Group Legal and Accounting Services Industry Class Accounting Services TheMore information
Definition: Financial management is the system by which the resources of an organisation s business are planned, directed, monitored and controlled to enable the organisation s goals to be achieved. GuidanceMore information
Office of the Minister of Transport. Chair Cabinet NATIONAL LAND TRANSPORT FUND: FUTURE FUNDING. Proposal
Chair Cabinet Office of the Minister of Transport NATIONAL LAND TRANSPORT FUND: FUTURE FUNDING Proposal 1. This paper advises on future transport expenditure and revenue pressures, discusses options forMore information
Social impact assessment. Guideline to preparing a social impact management plan
Social impact assessment Guideline to preparing a social impact management plan September 2010 Looking forward. Delivering now. The Department of Infrastructure and Planning leads a coordinated QueenslandMore information
PRODUCT DISCLOSURE STATEMENT FIDUCIAN TECHNOLOGY FUND ARSN 093 544 337 2 MARCH 2015 This Product Disclosure Statement (PDS) provides a summary of significant information about the Fiducian Technology FundMore information
Logan City Council. Strategic Planning and Performance Management Framework
Logan City Council Strategic Planning and Performance Management Framework 1 Table of contents 1. Overview 3 a) Purpose 3 b) Key Features 3 2. Context 4 a) National Framework for Sustainability 4 b) ElementsMore information
RP Data Housing market update. October 2014
RP Data Housing market update October 2014 Residential real estate underpins Australia's wealth Source: RP Data, ASX, SPAA, PCA 2 Capital gain: Home values up 9.3% over past year, however the annual rateMore information
REDUCING THE PAYROLL TAX BURDEN STEVEN MARSHALL MP, STATE LIBERAL LEADER IAIN EVANS MP, SHADOW TREASURER The State Liberals will reduce the pressure of Payroll Tax on business and get South Australia sMore information
Total Tax Contribution of the UK banking sector
www.pwc.co.uk Total Tax Contribution of the UK banking sector A publication prepared by PwC for the British Bankers Association September 2015 Table of Contents Foreword... 4 Executive summary... 5 PurposeMore information
AER reference: 52454; D14/54321 ACCC_09/14_865
Commonwealth of Australia 2014 This work is copyright. In addition to any use permitted under the Copyright Act 1968, all material contained within this work is provided under a Creative Commons AttributionMore information
Consultation on Review of Participating Fund Business for Life Insurers
CONSULTATION PAPER P004-2005 February 2005 Consultation on Review of Participating Fund Business for Life Insurers PREFACE The Participating (Par) Fund Review Workgroup, comprising representatives fromMore information
Australian Housing Outlook 2014-2017. By Robert Mellor, Managing Director BIS Shrapnel Pty Ltd October 2014
Australian Housing Outlook 2014-2017 By Robert Mellor, Managing Director BIS Shrapnel Pty Ltd October 2014 Recent Residential Property Market Trends Residential property demand has varied across purchaserMore information
NATIONAL PARTNERSHIP AGREEMENT ON ENERGY EFFICIENCY Council of Australian Governments An agreement between the Commonwealth of Australia and the States and Territories, being: The State of New South WalesMore information
PRIME MINISTER A NEW MEDICAL INDEMNITY INSURANCE FRAMEWORK Today I am announcing the Government s package of measures to address rising medical indemnity insurance premiums and ensure a viable and ongoingMore information
ATSB RESEARCH AND ANALYSIS REPORT ROAD SAFETY. Characteristics of Fatal Road Crashes During National Holiday Periods
ATSB RESEARCH AND ANALYSIS REPORT ROAD SAFETY Characteristics of Fatal Road Crashes During National Holiday Periods July 2006 ATSB RESEARCH AND ANALYSIS REPORT ROAD SAFETY Characteristics of Fatal RoadMore information
Response from the Department of Treasury, Western Australia, to the Productivity Commission s Draft Report Regulatory Impact Analysis: Benchmarking
Response from the Department of Treasury, Western Australia, to the Productivity Commission s Draft Report Regulatory Impact Analysis: Benchmarking Context Regulatory Impact Assessment (RIA) began in WesternMore information
South Australia - the best place to do business. Government response to the State Tax Review
2015 16 STATE BUDGET South Australia - the best place to do business Government response to the State Tax Review PREMIER S STATEMENT SOUTH AUSTRALIA IS THE PLACE WHERE PEOPLE AND BUSINESS THRIVE That isMore information
BT Balanced Equity Income Fund
BT Balanced Equity Income Fund Product Disclosure Statement (PDS) Issued 26 September 2012 Contents 1 About BT Investment Management (RE) Limited 2 How the BT Balanced Equity Income Fund works 3 BenefitsMore information
15 July 2015. Key points for business. Chart 1: Queensland Budget Results Over Time
Key points for business 15 July 2015 The 2015-16 Queensland Budget took a long-term view by improving the State s finances through debt reduction and encouraging greater diversification of Queensland industry.More information
Project Assessment Framework Establish service capability
Project Assessment Framework Establish service capability July 2015 Component of the Project Assessment Framework (PAF) This document forms part of the Project Assessment Framework, as outlined below.More information
Bodily Injury Thematic Review
2015 Bodily Injury Thematic Review ii Central Bank of Ireland Insurance Directorate 2015 BODILY INJURY THEMATIC REVIEW 1 Introduction 1.1 Overview and Context 4 1.2 Summary of Findings 5 1.3 ObservationsMore information


text:
© 2012 American City Business Journals. All rights resereved. Use of this Site constitutes acceptance of our User Agreement (updated 3/14/12) and Privacy Policy (updated 3/14/12).
The material on this site may not be reproduced, distributed, transmitted, cached or otherwise used, except with the prior written permission of American City Business Journals.
Forums: Admins | Moderators
Lacrosse news straight to your inbox.
Monday July 23rd, 2012 4:53pm
A blockbuster trade that sent Stephen Berger and Matt Danowski to the Charlotte Hounds, Max Quinzani to the Long Island Lizards, and gave Long Island possession of the No. 1 pick in the January Collegiate Draft highlighted the Major League Lacrosse Expansion Draft on Wednesday.
Dan Burns was picked No. 1 by the Rochester Rattlers before quickly being sent to Hamilton for Kevin Leveille and Hamilton's second-round Supplemental Draft pick. Jeremy Boltus, who was left unproteced by the Hamilton Nationals, was taken second overall by Charlotte.
Connor Martin, who was left unprotected by Denver, was picked up by the Ohio Machine in their first pick of the day.
"We're really happy with the players we got. We were able to get a lot of the players we targeted initially," said Machine General Manager John Algie.
"(Martin's) versatility, scoring ability and his ability to put the team first and the character he brings to the team are all things we like about him. All the production he's had in Denver with not a lot of minutes," he said.
And Martin was already showing his support for the franchise on Twitter, like many other players who were drafted Wednesday.
As is commonplace in the league, the viability and logistics of whether a player would play for one of the drafting franchises came into play. "The viability factor is definitely a huge factor. We want to make sure we took players that were committed to playing in Ohio first and foremost," Algie said.
But the work doesn't stop. Next Wednesday is the league's Supplemental Draft, and it's only a just more than a month until the Collegiate Draft.
"I think we'll take some time to decompress and process everything that's happened. We've got to talk to the guys we picked up and welcome them to the team. Starting tomorrow, we'll get right back to preparing for the Supplemental Draft," Algie said.
Inside Lacrosse's own John Jiloty is in Charlotte and has live updates and reaction from the Hounds' war room. Check those updates here.
Trade: Rochester traded Dan Burns, second-round supplemental pick, and third-round supplemental draft pick to Hamilton in exchange for Kevin Leveille and Hamilton's second-round supplemental pick.
Trade: Long Island traded Matt Danowski and Stephen Berger plus one third-round Collegiate Draft pick each in 2012 (No. 20) and 2013, in exchange for Max Quinzani and the No. 1 Collegiate Draft pick in January, likely to be Cornell's Rob Pannell. More from the Charlotte war room here.
Trade: Chesapeake trades third-round 2012 Collegiate Pick to Ohio for Brian Spallina and Ohio's fourth-round Collegiate Draft Pick.
After the picks, non-expansion teams had the opportunity to let players who were not selected go into the player pool, or keep them proteced. None of the teams let a player go.
MLL Expansion Draft Blog

subset: commoncrawl


text: The following podcast was recorded with Jim Handy, from Objective Analysis on 12th December 2016. The discussion is all about NAND Flash, what it is, where it came from and what we can expect in the future. Martin and Chris talked to Jim for a little over an hour, so we've split the content into two parts. You can reach Jim on Twitter at The SSD Guy, or via his blog(s) at … [Read more...]


text:
History of the Chicken
However, the Red jungle fowl (Gallus gallus or Gallus bankiva) is the most commonly found wild species in the world today and is considered the main ancestor of the domestic chicken. The chicken belongs to the genus Gallus of the family Phasianidae. Domestic chickens are simply classified as Gallus domesticus.
The sport of cockfighting had tremendous influence not only in the domestication of the chicken but also on the distribution of fowl throughout the world. After centuries of selection and breeding for numerous extremes, chickens now exist in many colors, sizes and shapes. There are more than 350 combinations of physical features known today. In 1873, the American Poultry Association was organized for the purposes of adopting standards of excellence and establishing a way of classifying the various breeds.
Although the purebred poultry industry served as the foundation for the development of the commercial industry, the two industries soon developed very different types of domestic fowl. While the purebred exhibition industry continued to select and breed fowl for standard conformations and plumage colors, the commercial industry developed specialized hybrids for meat and egg production. Today, the two industries are very different: The purebred fowl of today are basically the same as they were 100 years ago and are mainly raised as a hobby; whereas, the commercial poultry industry has developed into a science, which produces highly nutritious meat and eggs with extreme efficiency.
Download Publication
Article Details
TitleHistory of the Chicken
This publication is available in alternative media on request.
Contact Information
- Senior Instructor


text:
Potassium L(+)-Lactate / Sodium Diacetate
General information
Potassium lactate / sodium diacetate is a blend of potassium lactate and sodium diacetate. Potassium lactate / potassium diacetate is a blend of potassium lactate and potassium diacetate.
Potassium lactate is the potassium salt of L(+)-lactic acid, obtained by neutralisation of the acid of natural origin with a high purity potassium source. It is produced naturally by living organisms as a by-product of the glycolysis. Sodium diacetate (resp. potassium diacetate) is a compound of acetic acid and sodium acetate (resp. potassium acetate).
These blends are safe and effective preservatives for processed meat products. They suppress the growth of pathogens and prolong the product shelf life. As sodium reduced alternatives to sodium lactate / sodium diacetate, they address the concerns of health organisations and consumers about reducing sodium intake.
Jungbunzlauer potassium lactate / sodium diacetate and potassium lactate / potassium diacetate are colourless to yellowish, syrupy liquids with a slight characteristic odour and a saline taste. These solutions are stable under normal storage conditions, non-toxic to man and the environment and easily biodegradable.
Jungbunzlauer potassium lactate / sodium diacetate and potassium lactate / potassium diacetate food grade are supplied in accordance with the requirements of Commission Regulation (EU) No. 231/2012 and of the latest edition of the Food Chemicals Codex (FCC) for their components.
Jungbunzlauer potassium lactate / sodium diacetate (resp. potassium lactate / potassium diacetate) is available as a 60 % food grade solution consisting of 56 % potassium lactate and 4 % sodium diacetate (resp. 4 % potassium diacetate). Both blends are supplied in bulk, in intermediate bulk containers (IBCs) with 1300kg net weight, in drums with 270 kg net weight and in small drums with 25 kg net content.
- Liquid
- Colourless to yellowish
- Slight characteristic odour
- Saline taste
- Bacteriostatic
- Sodium content below 1 % (potassium lactate / sodium diacetate)
- Sodium free (potassium lactate / potassium diacetate)
- Chemically, physically and microbiologically stable
- Non-toxic
- Easily biodegradable
- Meat, Seafood
- Ready Meals, Instant Food
- Sauces, Dressings, Seasonings
Feed & Pet Food
- Feed
- Pet Food
Legal aspects
In Europe, potassium lactate (E326), sodium diacetate (E262) and potassium diacetate (E261) are listed as generally permitted food additives and may be added to all foodstuffs, following the "quantum satis" principle, as long as no special regulation restricts the use.
The US Food and Drug Administration (FDA) affirmed potassium lactate and sodium diacetate as GRAS (generally recognised as safe) substances and permitted their use in food with no limitation other than current good manufacturing practice (CFR § 184.1639; CFR §184.1754).


text:
Cutting Problem solved by Genetic algorithms. The goal is to cut a rectangular plate of material into more smaller rectangles. The cuts must be rectangular and guillotinable.
Other Useful Business Software
User Ratings
User Reviews
I run the run.bat file in cutting problem 3 weeks ago and the output was shown, Now doesn't show any output, what should I do?? please send me an email to email@example.com


text:
Hi all,
I've got a problem on creating some animations so-called "flow ribbon" from CFX-Post. In fact, I've never heard this term before and I can't find similar wordings within CFX-Manuals and Tutorials. So, I really have no idea to create this animation. Anyone know what it is? and would you please give me some ideas to create it in CFX-Post? Thanks for your help in advance.
Re: CFX-Post
This is a new feature of CFX 5.6 post If you have 5.6 just create a streamline and select ribbon instead of line
|All times are GMT -4. The time now is 01:34.


text:
|Message view
|« Date » · « Thread »
|« Date » · « Thread »
|Jens Viebig <js...@gmx.de>
|Re: [VFS] FTPClientWrapper Broken Pipe
|Thu, 01 Sep 2005 18:55:59 GMT
Hello, how do you set a timeout on the client side ? My ftp server times out after 5 minutes, normally the connection restarts as expected. My code runs inside a background service that is running 24/7 so there are a lot of things that can cause an 'unexpected' IOException. A physical network is never perfect. Im using bea jrockit jvm that is 1.4 compatible Im using commons-net 1.4 Yes it seems that isConnected() that is used in FTPClientWrapper does not do a physical test. I think i will try to replace all catch blocks catch (FTPConnectionClosedException e) with catch(IOException e) in FTPClientWrapper FTPConnectionClosedException is a subclass of IOException so there is no need to have two catch blocks. Hope this will be fixed in official future releases of commons-VFS Regards Andrew Elcock wrote: > What I did to get round this is to apply a timeout and after a certain > time I "restart" the connection. I hope this works for you to... > > Mario Ivankovits wrote: > >> Hi! >> >>> Caused by: java.net.SocketException: Broken pipe >>> >> >> >> Do you know why this happens? Some sort of ftp timeout? >> >>> catch (IOException ie) >>> { >>> disconnect(); >>> throw ie; >>> } >>> >> >> >> I ask as maybe we should retry the operation here too? >> >> >>> Normally isConnected() should fail then, but it seems that it still >>> returns true >> >> >> isConnected() in ftp.java is a logical operation if the connection >> "should be" established, not a physical check. >> There is also a socketIsConnected which tries to check if the >> connections is really alive but it works only with jdk1.4 and up. >> >> Which jdk do you use? >> If its 1.4 or up, which commons-net version do you use? >> >> --- >> Mario >> >> >> --------------------------------------------------------------------- >> To unsubscribe, e-mail: firstname.lastname@example.com >> For additional commands, e-mail: email@example.com >> > > > --------------------------------------------------------------------- > To unsubscribe, e-mail: firstname.lastname@example.com > For additional commands, e-mail: email@example.com > --------------------------------------------------------------------- To unsubscribe, e-mail: firstname.lastname@example.com For additional commands, e-mail: email@example.com
|View raw message


text: ETSI creates new standardisation group for Next Generation Protocols29 Jan 2016 04:32 PM Work needed to standardise underlying protocol stacks used in core and access networks to avoid sub-optimal performance in the futureETSI has opened a new Industry Specification Group to commence work on Next Generation Protocols, looking at evolving communications and networking protocols to provide the scale, security, mobility and ease of deployment required for the connected society of the 21st century. The first meeting of this group took place on 21 January 2016, and was hosted by BSI, the UK National Standards Organization, at their offices in London.The telecommunications industry has reached a point where forward leaps in the technology of the local access networks will not deliver their full potential unless, in parallel, the underlying protocol stacks used in core and access networks evolve.The development of future 5G systems presents a unique opportunity to address this issue, as a sub-optimal protocol architecture can negate the huge performance and capacity improvements planned for the radio access network.The ETSI Next Generation Protocols Industry Specification Group (NGP ISG) will identify the requirements for next generation protocols and network architectures, from all interested user and industry groups. Topics will include the following:Addressing• Security, Identity, Location, Authorization, Accounting/Auditing and Authentication• Mobility• Requirements from Internet of Things• Requirements from video and content distribution• Requirements from ultra-low latency use cases from different sectors (i.e. automotive)• Requirements from network operators (e.g. challenges with E2E encrypted content)• Requirements from eCommerce• Requirements for increased energy efficiency within the global ICT sector.The ISG will provide a forum for interested parties to contribute by sharing research and results from trials and developments in such a way that a wider audience can be informed. An action plan to engage other standards bodies will be developed so that parallel and concerted standardization action can take place as a further step in the most appropriate standards groups.Andy Sutton, chairman of NGP ISG, said: "The TCP/IP protocol suite has undoubtedly enabled the evolution of connected computing and many other developments since its invention during the 1970's."NGP ISG aims to gather opinions on how we can build on this momentum by evolving communication systems architectures and networking protocols to provide the scale, security, mobility and ease of deployment required for the connected society of the 21st century."David Bell, Director of Standards Policy at BSI, said: "Bringing together interested parties to solve current and future technical challenges such as this one, is why standards developing organizations exist. So BSI is pleased to work with ETSI and we were proud to host the kick-off meeting for a project which could have such a profound effect on the way networks run in the future."Participation in the Next Generation Protocols Industry Specification Group is open to all ETSI members as well as organizations who are not members, subject to signing ISG Agreements. For information on how to participate please contact email@example.com. James Atkinson EditorLinkedIn |Google + |Email Leave a CommentPlease write code to prove you're humanMore on... 5GMWC17: Ericsson expands 5G access and transport portfolioOperators trial intercontinental 5G roaming using network slicing Nokia claims 'first' 5GTF connectionMore on... 5GSK Telecom, Ericsson and BMW clock up fastest 5G speed for connected carMWC 2017: Zinwave to unveil new in-building wireless solutionsLatest in Mobile infrastructureQuortus and Expeto announce PaaS virtual LTE networks for enterprisesMWC17: Zyxel to debut new LTE and Wi-Fi indoor gatewayMWC17: Ericsson expands 5G access and transport portfolio


text:
Jay Z Celebrates One-Year Anniversary Of Roc Nation Sports By Putting This Sign Up In Times Square
Jay Z celebrated the one year anniversary of Roc Nation Sports today by holding a small luncheon at TAO Downtown in NYC. According to the New York Post, Robinson Cano, CC Sabathia, Hakeem Nicks, Victor Cruz, and Rihanna were all in attendance. RNS also celebrated the occasion with large signage in the middle of Times Square.
#RocNationSports celebrates one year! Times Square NYC - thanks @brandedcities! pic.twitter.com/kFUIvhyKgG
— Roc Nation (@RocNation) April 28, 2014
Rihanna looking flawless at Roc Nation Sports 1 year anniversary luncheon in NYC. pic.twitter.com/w0NeQTyWDr
— Rihanna (@NikoFenty) April 28, 2014
Photo: Getty Images
Source: Complex Magazine


text:
It's not a secret that Bmw is currently working on the next-generation 7-Series to take on the newly developed 2014 Mercedes-Benz S-Class, right? It appears that the new S-Class will have a fearless rival as development boss Herbert Diess call the next-generation 7-Series will be the most technically advanced car in Bmw's history.
Set to make its debut in late 2015, the 2016 Bmw 7-Series will make its world debut at the 2015 Frankfurt Motor Show and will ditch the traditional steel monocoque construction in favor of a structure that uses a mix of steel, aluminum and carbon fiber. According to Autocar, the 2016 7-Series will undercut the 1900 kg kerb weight of the current model and even the 1670 kg of the current entry-level 5-Series.
Despite the massive weight loss, the new 7-Series will debut without any significant change in dimensions as it is expected to be 5010 mm long, 1815 mm wide and 1425 mm tall. Dubbed G11, the new 7-Series will be offered with a choice of six-cylinder, V8 and V12 petrol engines, six-cylinder in-line diesel units as well as a petrol-electric plug-in hybrid version.
Using a nine-speed ZF automatic gearbox as standard, the new car will be rear-wheel drive and all-wheel drive. Bmw is also considering a 760 xDrive M Performance model to take on the 2014 Mercedes-Benz S63 AMG, which will use an upgraded version of the twin-turbocharged 4.4-litre V8 petrol engine.


text:
$ 29.99
$ 59.98
Item Type: HandbagsClosure Type: StringPattern Type: FloralHardness: SoftLining Material: PolyesterStyle: BohemianMain Material: CanvasSize: 16*16*17cm
This item is NOT available in stores
Click ADD TO CART To Order Yours!
Sign up to get the latest on sales, new releases and more …
Copyright © 2017 Pluto99.
Powered by Shopify


text:
Museum LocationsClick to open a larger map
Your flickr photosView more on
Getting Here
Norwich Castle Study Centre, Shirehall, Market Avenue, Norwich, NR1 3JQ.
How to find us
The Study Centre is situated opposite the Anglia TV studios. From the City Centre, head towards Norwich Castle and follow the signs to the Study Centre on Market Avenue.
From Norwich Railway Station, proceed towards the City Centre along the Prince of Wales Road. 15 mins walk.
Car Parking
Short stay parking at nearby Castle Mall. Disabled Parking available on request. For a map of car parks in the city, visit the Tourist Information or Norwich City Council websites.
Bus and rail travel
For public transport timetable information, around Norfolk, go to the Traveline website or tel: 0871 200 22 33.
For information on accessible buses, visit the Norfolk County Council website and follow the links to information about public transport.
There are a number of taxis in Norwich that are wheelchair friendly:
Companies with Class 2 or 3 Metro Cabs include -
• A Six Taxis 01603 880666
• Daltons Taxis 07850 483705
• Dolphin Autos 01603 661407
• Phoenix 01603 611222
• Tolvers Taxis 01603 712574
• Taxicall 01603 858858
Companies with rear loading Vans -
• Canary Taxis 0800 163013
• Dolphin Autos 01603 661407
Read more
It was a thrill to handle Castle Acre Service Book, so obviously used - candle grease and thumb prints - by monkish hands so long ago.


text:
Seattle-based firm Olson Kundig is looking to cultivate new ideas by opening its doors to a practitioner from a discipline related to architecture whose work will bring collaboration opportunities. Announced last week, the inaugural Creative Exchange Residency Program is intended to complement the 150-person firm's existing Creative Exchange Travel Fellowship, which affords staff the opportunity to travel to pursue research related to the profession.
The new program, which firm principal Jerry Garcia called "an open door invitation for an individual or group to engage and influence what is possible at the firm" in an email announcing the program, will give one individual the opportunity to spend two to four weeks working out of a dedicated, roughly 200-square-foot space at the firm's office, as well as a $10,000 grant to complete the project. The time doesn't need to be contiguous but the project should be completed within an eight-week period.
The call for applications is open through Aug. 1, and the selected resident will be announced on Aug. 16. The residency will occur before the end of 2016, and it will be chronicled on the firm's website and its social media channels.
The resident will be required to present their work to the office, and they will be responsible for the cost of materials used during their residency as well as their travel and accommodations. The residency includes access to the firm's wood shop, 3D printer, and laser printer, depending on the project.
Candidates should supply a short biography detailing their work and creative interests, a resume, a statement of interest describing their proposed project, 10 work samples, and references. Read more about the residency and the submission requirements here.


text:
London has fallen in an epic new look at Independence Day: Resurgence
One day Roland Emmerich will start making small dramas set in Kentish Town bedsits, but until his Mike Leigh period begins he's going to continue focus on blowing up major cities in new and intriguing ways. If this new look is anything to go by, Independence Day: Resurgence will feature his most spectacular to date.
The aliens, no longer content with using those deadly blue beams, have found a way to rain entire landmarks down on the Earth's capitals. Is that an entire city landing on the Thames? Is there a congestion charge for that?
The first Independence Day helped Emmerich make a name for himself as a box-office-monstering '90s Irwin Allen, blowing up the planet and having a great time doing it. Since then, the odd Stonewall or Anonymous apart, he's largely stuck to the formula. His latest has been bubbling around for a number of years, with two separate sequels mooted at one point, but the advances in VFX since 1996 should make it the apocalyptic spectacle of the summer.
Will Smith was busy on Suicide Squad duties for this one, but Emmerich has rounded up old ID4 hands old faces (Jeff Goldblum, Bill Pullman, Vivica A. Fox, Brent Spiner and Judd Hirsch) and brought in some fresh faces (Liam Hemsworth, Maika Monroe, Joey King, Sela Ward) for a cosmic scrap that sets Earth against invaders even more powerful than before.
Independence Day: Resurgence - which has a trailer to be found here - hits cinemas on June 24. Head here for Empire's full primer for the movie.
Don't miss the new issue of Empire for much more on the movie, as well as the lowdown on Captain America: Civil War, Jon Favreau's The Jungle Book and a special David Bowie tribute. It's on newsstands from February 25.


text:
Durban: The Indian cricket team and other participants of the World Cup are surrounded by a tight security cordon in order to ensure that the players are not only protected against any acts of terrorism but also against unscrupulous bookies.
The Indian players, who are based in Durban preparing for the tournament, enjoy very close protection. Their every move is watched by plain clothes Indian-origin police officers and uniformed policemen have been posted at their beachfront hotel 24 hours a day. Anyone wishing to talk to the players or seeking autographs are prohibited and kept as far as possible. And journalists seeking interviews have to go through all the formalities and frisked by plain clothes security policemen. In addition, when the tournament proper starts on February 9 in Cape Town, the International Cricket Council ICC will employ a string of security measures over players and officials to keep out bookies who are understood to be already operating in London and South Africa.
World Cup spokesperson Rodney Hartman confirmed the measures and added that the authorities would be keeping a close watch on book-makers trying to enter the country. A dossier has been compiled of known book-makers, who had been involved in match- fixing during the Hansie Cronje saga and South Africa's immigration officials had been informed to keep them out. Some of these book-makers include Indian nationals and Indian-origin bookies based in London. Hartman said the ICC's anti-corruption unit was aware of the methods employed by bookies and therefore stringent measures would be employed to ensure that even insignificant information would not be passed onto bookies. Officials were aware that innocuous information such as the form of players and injury to key players were "gold" to bookies.
In addition to strict security measures, there would also be guards outside player dressing rooms; closed circuit television cameras inside and outside dressing rooms; players would not be allowed to carry cell phones and they would only be allowed use of a cell phone carried by team managers for urgent matters. Media managers would also be allowed to carry cell phones but would not be allowed to use them in team areas. One of the five regional security managers would also attend every match.


text:
Jim's Krispy Fried ChickenChicken, American (Traditional), Local Flavor
312 E Milam St
(254) 562-5035
Cindy B.
Best fried catfish and hushpuppies. A must if your passing through Mexia.read more
Suzanne C.
If you mention you're going to Mexia, the usual response is, "Where Anna Nicole Smith is from?" Yes. Where Anna Nicole Smith is from. And if you get a...read more
Alec C.
"Which ever way you pronounce it; it's a great place to be." You mean Mexia, TX home of Anna Nicole Smith? No, I mean Jim's Krispy Fried Chicken. It's...read more
Jeffrey K.
This is where Anna Nicole Smith worked for a time when she lived in Mexia; remember in the opening credits of her show when she was shown working in a kitchen? La la la la la la la la Anna Nic-o-ole!read more
Emanuel S.
The liver and gizzards half & half with the sweet tea is the way to go here.read more
Joe L.
Get the gizzardsread more
Jennifer C.
Order the cajun chicken strips, yummy!read more
Cynthia S
Best Chicken in Texas: If you want delicious chicken cooked just right, this is the place to go. The chicken is seasoned just perfect and every thing is freshly made.. They have so many different side dishes to pick from and everything is wonderful. I would…read more


text:
|Reviews for Heavenly Coffee
| I'm Nova chapter 1 . 7/16/2012
You're great. I can totally see this happening. And you've saved me from the pit of depression after seeing a rerun of CoE day 4. Foolish me, I know.
| I love Janto chapter 1 . 4/2/2012
That's Ianto. Coffee comes first.
| Sony Boy chapter 1 . 4/8/2010
hahahahahahaha x50
Heaven's coffee isn't good enough. Ianto is such a coffee geek. _
Yeah, after the whole CoE thing, drabbles and stories like this help.
| CosmicalMadison chapter 1 . 9/1/2009
Ianto the coffee angel, I love that idea. 3
| the darkness revealed chapter 1 . 8/31/2009
that is so typical Ianto. Nice story!
| YouGottaSingAlong chapter 1 . 8/31/2009
Ah, you cheered me up on the subject of Ianto's death... this time without making me cry at the same time.
But that is GOOD. Heaven should now that Ianto's standards on the subject of coffee are extremely high
| Helen Pattskyn chapter 1 . 8/31/2009
hehehe oh that is SO Ianto. Brilliant.


text:
Aerating your sward is in-chief as it allows an easier crusade of nutrients, sea and air in your pasture. By aerating, you are allowing the nutrients to determination additional into mud to range the condition. It as well helps your grunge to keep hold of river for a long time period of clip.
Under usual conditions, aerating your grassland sometime a twelvemonth is suitable decent to resource in it in fitting democracy of robustness. If you unfilmed in a radiator conditions area, the opinion is to air in the slow springtime. On the some other hand, it is advisable to aerate in the time of year if you subsist in an breadth beside cooler environmental condition. Summer is a bad case to do aeration, as your sward will be under duress lower than the summertime boil.
However, you may stipulation to aerate as before long as you can if you mind your grassland is not behaving truly. Some signs of teething troubles integrated fertile grasses not off-ramp luxuriant and certain surroundings of your field remained even after you have applied dampen and fertilizers. This normally indicated that your grease is compacted and prevents h2o and nutrients from motility the gramineous plant condition.Post ads:
Galaxy Lighting 122601DBC 2 Light Flush Mount Ceiling / Falcon Y581PDD-605 Bright Brass Keyed Entry Leverset / Progress P6832-09 LED Step Light, Brushed Nickel Finish / DrillSpot BULWARK RGXXL LghtDnm 6oz 88%FRCotton / 25 PAIL 9X2-1/2 IN. YZ SCREWS / Mid-America 18" x 75" Light Grey L3 Louvered Vinyl / Kichler Lighting 10885NI 3 Light Santiago Fluorescent / Timbercreek Newport Brazilian Cherry 3/8" x 4 3/8" 53630 / Copper Hammer - Wooden Handle, 4 LB Head / Falcon Y561PDD-625 Bright Chrome Keyed Entry Leverset / Hinkley Lighting 5074BN 4 Light Devon Bathroom Light / Rohl 1505/12TCB Ceiling Mounted Shower Arm 12-5/8-Inch / Mid-America 18" x 76" Clay L1 Louvered Vinyl Exterior / Omnia Hardware 282US26 Passage US26-Polished Chrome Door / United Abrasives/SAIT 59380 SAIT Fiber Disc, Z 5 X 7/8 80X / Ginger Empire Open Toilet Tissue Holder / Mid-America 18" x 76" Bordeaux L1 Louvered Vinyl Exterior / 25 PAIL 9X2 YELLOW ZINC SCREW / SAIT 57024 2A Aluminum Oxide Fiber Discs 7" 24 Grit
If you have kids and pets musical performance in your lawn on a on a daily basis basis, you may have to air out more than than sometime a year, as frequent motility on the field will rationale the dirt to cloggy at a quicker footstep.
If your grass is unerect to fast hair style buildup, you will obligation to air out your meadow more than sometime a period. Thatches formulate it troublesome for water, air and nutrients to arrive at the turf condition. This in twist will inflict the grasses to die off and be paid your pasture watch same a empty lot.
If you have a hasty lawn, dampen tends to run off like lightning earlier it can saturate into the mud. By aerating it more often, more hose can accomplish the turf condition and help your field turn.Post ads:
Dayton AC Parallel Shaft Gear Motor 10 RPM 1/60hp, 115 / Wright Tool 1790 12-Point Structural Spud Handle Box / Mid-America 18" x 75" Midnight Green L1 Louvered Vinyl / D Handle Steel Hand Truck 50.5" Hx21.75" W 10" Pneumatic / Falcon MA12SG-626 Satin Chrome Single Dummy Leverset / Falcon Y561BDD-613 Oil Rubbed Bronze Keyed Entry Leverset / Falcon Y561PDD-606 Satin Brass Keyed Entry Leverset / Omnia Hardware 282US26D Passage US26D-Satin Chrome Door / CDI Torque TCQYRXSM20A 20 Millimeter 6 Point Flare Nut Y / Whirlpool Part Number 8182202: TIMER / Mid-America 18" x 74" Tuxedo Grey L1 Louvered Vinyl / 25 PAIL 9X2-3/4 YZ SCREWS / United Abrasives/SAIT 52814 SAIT Fiber Disc, 3A 5 X 7/8 / 1/2" Chain 8-3/4 x 4-3/8 x 1-1/4"Dia Oblong Master Link / DrillSpot 2"-4.5 x 12" Plain Finish ASTM A449 Hex Bolt / Hinkley 5962BN, Quinn Glass Wall Vanity Lighting, 2 Light, / Omnia 55/45 US3A PA 55 Lever Unlacquered Brass Passage / Deliver, 9.6 Lb Blue / United Abrasives/SAIT 64984 4 X 132 50X ZH Quick Ship
If your meadow grime is cloying in clay, you will too want to air more ofttimes as mud grunge has mediocre air circulation and is regular to hold h2o. In this case, constant natural action will permit more than water, nutrients and air to the achieve the home turf condition.
By aerating at lowest possible sometime or two times a year, you will give a hand your prairie to loiter greener, engineer and healthier for the duration of the seasons.


text:
Download AMD ATI Mobility Radeon HD 7450 / HD 7650 Graphics Driver
Are you looking driver for a Dell Vostro 3550 (Early 2011) Notebook / Netbook? Do you have the latest drivers for your Dell Vostro 3550 (Early 2011) Notebook / Netbook? HWDrivers.com has the web's largest collection of Windows XP, Windows Vista, Windows 7 and Windows 8 device drivers for a Dell Notebooks / Netbooks. Please select the correct driver version and operating system for download Dell Vostro 3550 (Early 2011) device driver.
• Drivers > Notebooks / Netbooks > Dell > Vostro 3550 (Early 2011) > AMD ATI Mobility Radeon HD 7450 / HD 7650 Graphics Driver ver. 8.840.7.3000, A07
To start the download, select one of the servers and click "download"
Version, Date:
Operation System:
Windows 7 x64, Windows 7 x32
This package provides the AMD ATI Mobility Radeon HD 7450/7650 Graphics Driver and is supported on Dell Inspiron 15R N5110 and Vostro 3550/3350 Notebook that are running the following operating system: Windows 7 32/64bit.
1. Double-click the new icon on the desktop.
2. The Self-Extracting window appears and prompts you to extract or unzip to "C:DELLDRIVERSMDMCR". (Where 'MDMCR' is the name of the file to be downloaded). Write down this path so the executable (i.e.Setup.exe) file can be found later.
3. The Self-Extractor window appears.
4. Click OK.
5. After completing the file extraction" if the Self-Extractor window is still open" close it.
6. Click Start button and then click Run.
7. Type "C:DELLDRIVERSMDMCR" (where 'MDMCR' is the name of the file) in the Open textbox and then click OK.
8. Follow the on-screen installation instructions.
- Enhanced for AMD Power Express 4.0 Fixed Mode support.
Other drivers:


text:
Senior Boots managers, advised by the US management consultancy Marikon, are putting the business under the microscope and will dispose of what is sellable, and close the rest, unless they are convinced that it will generate long- term value for shareholders.
The warts-and-all examination is expected to take months, but the deadline for a decision is thought to be in time for the interim results, due in November.
The business, Boots Pharmaceuticals, employs 7,800 people, including 2,200 in the UK. It has a large research team, two sales forces supplying GPs and hospitals, and production employees in plants at Nottingham and at Cramlington in Northumberland.
Alastair Eperon, director of corporate affairs at Boots, said: 'If the process of analysis of this business demonstrates that in the long term it's not going to be value-generating for shareholders, then we have to consider those options (disposal or closure).' His comments appear to signal a significant shift from earlier in the week when Boots said it was 'totally committed' to the business.
Sir James Blyth, chief executive, has to weigh up whether to continue to devote heavy capital expenditure to research and develop new drugs, a highly risky activity at which Boots, like Fisons, has had little recent success.
A team under David Thompson, the finance director, is putting each operating business under scrutiny. An earlier examination of Sephora, its poorly performing French health and beauty business, led to its disposal last week.
Last week Boots was forced to withdraw Manoplax, its drug for congestive heart failure, just months after launching it in the UK and US. Research showed it led to more hospital admissions, and that in larger dosages it hastened death. It was a bitter blow for Boots Pharmaceuticals, which has no other prescription drugs still under patent in the UK, and none likely to reach commercial exploitation for several more years.
Boots has already paved the way for a disposal of Boots Pharmaceuticals by separating it from its two other drug businesses, Boots Healthcare International and Boots Contract Manufacturing. BHI makes products which can be sold without prescription, such as Strepsils. BCM manufactures on behalf of third parties. It is thought that these two businesses would be retained, whatever the fate of Boots Pharmaceuticals. Together the three made operating profits of about pounds 130m last year. For the first time Boots plans to split out the profits of Boots Pharmaceuticals at its interim results.
Boots Pharmaceuticals' biggest sellers are Synthroid, a treatment for thyroid deficiency, with sales of pounds 124m, and Brufen and Froben with sales of pounds 65m and pounds 40m respectively.
These brands might attract bidders among the world's pharmaceutical companies, but the shortage of blockbuster drugs in the pipeline would depress the asking price. Prescription drug companies have plunged in value this year.
A disposal of the business would threaten jobs. Buyers would be more interested in the future income streams of existing products than the business's research and sales teams and infrastructure.
Boots is due to meet City analysts tomorrow to present details of its analysis of its 11 operating businesses. Do It All, its loss-making DIY retailing joint venture with WH Smith, has already undergone the treatment. Boots believes it can succeed in the long term, despite its horrendous losses.
Robin Gilbert, analyst with Panmure Gordon, commented: 'Boots Pharmaceuticals don't have a very strong position. It's difficult to believe they once bid for Glaxo.'
Manoplax heartache, pages 6-7
(Photograph omitted)
- More about:
- Boots (pharmacist)
- Manufacturing
- Panmure
- Pharmaceuticals


text:
The Best Of Both Worlds
- Eruption
- It's About Time
- Up For Breakfast
- Learning To See
- Ain't Talkin' 'Bout Love
- Finish What Ya Started
- You Really Got Me
- Dreams
- Hot For Teacher
- Poundcake
- And The Cradle Will Rock
- Black And Blue
- Jump
- Top Of The World
- (Oh) Pretty Woman
- Love Walks In
- Beautiful Girls
- Can't Stop Lovin' You
- Unchained
- Panama
- Best Of Both Worlds
- Jamie's Crying
- Runaround
- I'll Wait
- Why Can't This Be Love
- Runnin' With The Devil
- When It's Love
- Dancing In The Street
- Not Enough
- Feels So Good
- Right Now
- Everybody Wants Some!!
- Dance The Night Away
- Panama (Live)
- Jump (Live)
- Rádio interpreta
- Rok vydání: 2004
- Žánry: 80's rock, Běhání, Rockové hity, Halloween, Hard & Heavy hity, Hokejová, Metalový nářez, Olympijská, 80's hity, Rock, Rockové balady, Rockové koncerty
- Vydavatelství: Supraphon
- Text písničky
Oh yeah
Aah ha aah
Jump back, what's that sound?
Here she comes full blast and top down
Hot shoe burnin' down the avenue
Model citizen, zero discipline
Don't you know she's coming home with me?
You'll lose her in the turn
I'll get her, aow
Panama oh
Panama oh
Ain't nothin' like it her shiny machine
Got the feel for the wheel, keep the moving parts clean
Hot shoe burnin' down the avenue
Got an on ramp comin' through my bedroom
Don't you know she's coming home with me?
You'll lose her in the turn
I'll get her, aow
Waa ow
Panama, oh
Panama, oh ho oh ho ho
Yea we're runnin' a little bit hot tonight
I can barely see the road from the heat comin' off of it
Ah, you reach down between my legs
Ease the seat back
She's blindin', I'm flyin'
Right behind the rear view mirror, now
Got the feelin', power steerin'
Pistons poppin' ain't no stoppin' now
Panama, ho
Panama, oh ho oh ho ho
Panama, oh ho oh ho ho
- Panama (03:30)


text:
Administration Legal jobs in Stansted
Found 0 jobs
We do have the following jobs available for Legal, Administration
Showing 1 - 3 of 13
Professional Temporary Front of House Opportunities
Looking for polished, confident and experienced people to aid Barristers Chambers, Publishing Houses and Financial Institutions!
Calling all Administrators/ Senior Administrators looking for temporary work….
Are you an experienced Administrator? Do you have excellent IT skills? We might have the perfect role for you! Duties could include; Data entry I...
Administration Assistant
Chambers & Partners is looking for an Admin Assistant. Since 1990, it has published the world's leading guides to the legal profession.
Related courses
Legal Secretary Diploma - Online
If you are interested in the law and want to develop administrative skills in the legal sector, this course could be ideal for you.
Diploma in Legal Secretary
Legal secretaries provide a high level of administrative support for lawyers and legal executives.
BA South Asian Studies (4 years)
Our BA South Asian Studies transforms your interest in South Asia into a serious degree, combining extensive knowledge in the area, solid linguistic skills, and a host of much-v...


text:
Warning: Creating default object from empty value in /home3/doctors/public_html/Diabetes/components/com_k2/views/itemlist/view.html.php on line 175
[FILE] how to find house auctions free download [KAkL] fast
Description how to find house auctions
FileName: how to find house auctions
Language: ENGLISH
04/04/2015 22:52:16
Website | All Programs
Total downloads::
Windows XP/Vista/7/8 (32-Bit/64-Bit)
Download URLs
Related software:
04/04/2015 22:52:16
Super Potency Megavites contains CoQ10, a powerful antioxidant that helps boost the production of energy within each cell in the human body. CoQ10 helps destroy free ...EcommerceBytes informs online merchants how top auction sites and retail services like Amazon, eBay, and PayPal are impacting ecommerce businesses.8/14/2013 · "If your grandparents can tell you about their grandparents then you will have access to a hundred years or more of family history", says Sara Khan the ...Paddle8 is a marketplace for collectors, presenting auctions of extraordinary art and objects.How to Clean the Sick Room. Caring for Someone Sick at HomeHow To Trust buying from sellers on ebay? You see it many times, people buy something and they recieve an item and it's "Wonderful", or people buy something and …6/8/2010 · Q How can I stop creaking stairs? Our house was built in 1973, and the stairs make an infernal noise whenever we go up or down. I have tried using silicone ...9/10/2009 · http://orabrush.com/free to try Orabrush FREE! Facebook: http://facebook.com/orabrush Twitter: http://twitter.com/orabrush.Home | Auctions | Artists | Paintings | Prints | Photos | Sculpture | Categories. Phone: 800.888.1063 or 718.937.0901 - Fax: 718.937.1206 - Email: art@rogallery ...2/20/2015 · Ian Boyd started to think about buying a home in his late 20s, as he and his friends completed graduate school, coupled up, and started to think about ...
how to find house auctions
Most downloaded this week:
all internal 2
blue book value 1996 jeep cherokee
weezer song hip hip
african girl reggae song
software for copying video game
packages description latex framed
The Ass Party 4
zelda ds lite cheats
soundclip lil jon
how to bleed a clutch
d link wda 1320 windows 7 driver
10 pinnacle serial studio
instructions for tens unit
vmware console windows download
1991 renaut clio workshop manual
exploder mp3
if i lose myself flac
show and tell salon chestertown md
Live Polish Assault
the movie song emery
let the eagles soar mp3
torrent imaginary heroes
como un sol inspector mp3
res mp3 song
sp16 code book download pdf