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- My young economist colleague told me moments ago that there is no poverty in our peaceful country. Obviously, the Abode of Peace is a world-renowned oil rich nation so the poorest of souls should not have existed.
- So define what poverty means? Simplest definition: The state of being poor.
- Wikipedia (http://en.wikipedia.org/wiki/Poverty) has a quite comprehensive and bit more detailed description of poverty. The endless arguments and debates about the subject matter will never cease.
- I personally look at myself as in the state of being poor. I still am forever thankful for all that I have now and could have ever asked for from the Lord of the Universe.
- Many more people around the world are enduring much worst sufferings than me.
- As poverty-stricken that I think I am, I could still bring food on the table for my family.
- I certainly lack knowledge apart from lacking in all desired luxuries that life has to offer generally. This lack of knowledge is the worst form of poverty I can think of, really.
- Knowledge is power. With power comes wealth, naturally. And absolute power corrupts absolutely.
- Where am I going with this cliched poor writing of mine? Nowhere, for sure. I am merely going in circles in trying to reach my own consensus of poorness where and when it matters most.
One of the global billionnaires, Bill Gates, has his own brilliant take on the subject of 'inequity': "If we can find approaches that meet the needs of the poor in ways that generate profits for business and votes for politicians, we will have found a sustainable way to reduce inequity in the world. This task is open-ended. It can never be finished. But a conscious effort to answer this challenge will change the world.
I am optimistic that we can do this, but I talk to skeptics who claim there is no hope. They say: "Inequity has been with us since the beginning, and will be with us till the end – because people just … don't … care." I completely disagree.
I believe we have more caring than we know what to do with.
All of us here in this Yard, at one time or another, have seen human tragedies that broke our hearts, and yet we did nothing – not because we didn't care, but because we didn't know what to do. If we had known how to help, we would have acted.
The barrier to change is not too little caring; it is too much complexity.
To turn caring into action, we need to see a problem, see a solution, and see the impact. But complexity blocks all three steps.
Even with the advent of the Internet and 24-hour news, it is still a complex enterprise to get people to truly see the problems. When an airplane crashes, officials immediately call a press conference. They promise to investigate, determine the cause, and prevent similar crashes in the future.
But if the officials were brutally honest, they would say: "Of all the people in the world who died today from preventable causes, one half of one percent of them were on this plane. We're determined to do everything possible to solve the problem that took the lives of the one half of one percent."
The bigger problem is not the plane crash, but the millions of preventable deaths.
We don't read much about these deaths. The media covers what's new – and millions of people dying is nothing new. So it stays in the background, where it's easier to ignore. But even when we do see it or read about it, it's difficult to keep our eyes on the problem. It's hard to look at suffering if the situation is so complex that we don't know how to help. And so we look away.
If we can really see a problem, which is the first step, we come to the second step: cutting through the complexity to find a solution.
Finding solutions is essential if we want to make the most of our caring. If we have clear and proven answers anytime an organization or individual asks "How can I help?," then we can get action – and we can make sure that none of the caring in the world is wasted. But complexity makes it hard to mark a path of action for everyone who cares — and that makes it hard for their caring to matter. "
Extract of Speech by Microsoft Founder, Bill Gates
(Harvard Commencement, June 7, 2007)
Coming from the man with the heart of gold, Mr Gates does care! And so do we care, too, don't we?
Although I am resigned to the fact that some of us are meant to be born wealthy and most of us (including yours truly) are meant to live in poverty, there is no stopping all of us from caring about others' well being and helping them to live the good life – richly or poorly. What differentiates us all is what is deep in each of our own hearts. The richness in the heart is the one thing that will determine the real wealth of any human being… 🙂
I think one way to experience how the poor and the needy would feel whenever they are starving is if one were to try fasting like how we Muslims refrain ourselves from taking food and drinks from dawn until dusk during the Islamic Fasting month of Ramadan.
It can be surreal but at least fasting teaches us to appreciate those who are faced with poverty, starvation and malnutrition. Personally, it is a learning experience for me and the knowledge gained can be awesome!
Such experience will then lead us to go a step further by opening our hearts to give something back to the poor and the needy – be it in the form of cash or in kind… The rich should really part with 2.5 percent of their annual income to help eradicate poverty in this world. In Islam, it is called "Zakat" or the Tithe, which is one of the Five obligatory duties of every Muslim.


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Canadian Department of Finance's consultation on the effect of contingency fees on scientific research & experimental development tax incentives.
On October 12,2012, Tax Executives Institute filed the following comments with the Canadian Department of Finance on a government consultation relating to the use of contingent fee arrangements in prosecuting claims for the Scientific Research & Experimental Development (SR&ED) tax incentives. The comments were prepared under the aegis of TEI's Canadian Income Tax Committee, whose chair is Bonnie Dawe of Finning International Inc. Contributing to the development of TEI's comments were Vincent Alicandri of Hydro One Networks, Inc., and Paul T. Magrath of AstraZeneca Canada, Inc. Jeffery P. Rasmussen, TEI's Senior Tax Counsel and staff liaison to the Canadian IncomeTax Committee, coordinated the preparation of the comments.
On August 2, 2012, the Department of Finance and Canada Revenue Agency launched a consultation on the effect of contingency fee arrangements on the Scientific Research & Experimental Development (SR&ED) tax incentives. The consultation follows up on the Government's commitment in Economic Action Plan 2012 to study the contingency fees charged by tax preparers for SR&ED claims. On behalf of Tax Executives Institute, I am pleased to provide the following comments on the use of contingent fee arrangements in the preparation of SR&ED claims.
Background on TEI
TEI is the preeminent association of in-house business tax executives worldwide. The Institute's 7,000 professionals manage the tax affairs of 3,000 of the leading companies in North America, Europe, and Asia. Canadians constitute 10 percent of TEI's membership, with our Canadian members belonging to chapters in Montreal, Toronto, Calgary, and Vancouver, which together make up one of our nine geographic regions. Many of our non-Canadian members, including those in Europe and Asia, work for companies with substantial activities in Canada. Thus, both Canadian resident and non-resident members must contend daily with the planning and compliance aspects of Canada's business tax laws, including the SR&ED provisions. The comments set forth in this letter reflect the views of the Institute as a whole, but more particularly those of our Canadian constituency.
Consultation Background
The SR&ED tax incentive program encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada that will lead to new, improved, or technologically advanced products or processes. Out of concern that contingency fees may be diminishing the benefits of the program to Canadian businesses and the economy, the Government announced in Economic Action Plan 2012 that it would undertake a study of contingency fees charged by tax preparers. The consultations are aimed at understanding (1) why firms choose to hire third-party tax preparers on a contingency-fee basis, (2) why these tax preparers charge such fees, (3) the prevalence of the practice, (4) the size of the fees charged, and (5) the effect of the practice on the benefits derived by Canadian businesses and the economy from the SR&ED program.
Rationale for Contingency Fees
1. The Government would like to understand why certain SR&ED performers use the services of third-party tax preparers on a contingency fee basis to prepare their claim form.
Taxpayers, especially the large case file taxpayers for whom TEI members work, employ contingency fee arrangements for many reasons depending on the nature of the business and the type of SR&ED performed. In all cases, contingency fee arrangements expand the resources taxpayers have available for identifying whether new or existing projects qualify and, as important, whether a taxpayer's business processes properly document the qualification of the projects. Because of business exigencies and continuing constraints on corporate headcount, few taxpayers have the resources necessary to identify and document all their qualifying activities and expenditures and to timely complete the required tax forms. While the SR&ED tax incentive remains a powerful incentive, taxpayers seeking to remain competitive with their business peers in Canada and globally may not be able to sufficiently staff the laboratory, manufacturing shop floor, business unit, or tax department in order to monitor and document their qualifying eligible activities. With a contingent fee arrangement, there is generally no immediate "hit" or expense to a business unit's or tax department's budget for the incremental cost of performing the study. Instead, the cost and the related tax benefit will be accounted for at about the same time.
As important, consultants can often identify more quickly whether an activity is eligible for SR&ED. Regardless of a taxpayer's eligible activities--whether basic scientific research or shop-floor experimentation in manufacturing--there is a varying level of "tax" expertise and savvy in the company. Thus, given the range of their duties, in-house tax professionals may not be aware of the most recent changes to the SR&ED legislation or CRA's assessing practices. The consultant can bring the extra resources to bear in focused fashion and educate employees (both tax and non-tax personnel) on the eligibility of projects or expenditures or identify business process improvements enabling taxpayers to better record and document the eligibility and costs. Employing consultants saves on full-time equivalent employees especially where the work of identifying and documenting a project's eligibility is a one-time task as opposed to a recurring activity.
Next, the tax compliance tasks associated with documenting SR&ED are at once extensive and time limited. Form T661 (Scientific Research and Experimental Development (SR&ED) Expenditures Claim) requires a detailed explanation and documentation of SR&ED on a project-by-project basis. Moreover, the form must be completed and filed within 18 months of the end of the year during which the eligible activity occurs. The regular three- or four-year statute of limitations for amended returns and assessments does not apply to an SR&ED claim omitted from the return and not claimed within the 18-month window. Thus, companies are under time constraints to review their business processes and ensure that documentation and support for each claim is available. The services of a consultant are often necessary to complete the required work within the time constraints.
Finally, documentation that is essentially for tax compliance purposes only is burdensome and viewed as just a "tax requirement." To be sure, the SR&ED program provides a significant benefit, but no one --whether in the laboratory or on the shop floor--likes filling out forms for the sake of the "tax man." A third-party consultant insulates the tax department from employee complaints about paperwork burdens while also serving as a useful independent check on or confirmation of the company's compliance and documentation processes.
2. The Government is interested to learn why some SR&ED performers pay for these services on a contingency-fee basis rather than a more traditional billing method. Contingency fees are one means of compensating third-party consultants for SR&ED consulting and compliance arrangements. Per-diem, per-hour, or fixed-fee arrangements are also commonly used. The consultation document intimates that claims filed on a contingent fee basis may be either more expensive or less reliable (or "more aggressive") than claims filed using traditional billing methods. We disagree.
Contingent fee arrangements are usually undertaken pursuant to a request for proposals. The RFP process--
* enhances the taxpayer's due diligence inquiry into the reputation and skill of the third-party consultants who respond;
* maintains the reputation of the taxpayer by permitting the taxpayer to evaluate the quality of a consultant's proposals, references, and prior projects;
* enhances price competition among consultants (i.e., keeps a curb on the contingency fee as a percentage of the claim) by permitting the taxpayer to test what the consultants are willing to offer; and
* enhances the taxpayer's ability to negotiate the contractual arrangements and maintain control over the quality of the consultant's work.
Moreover, there are a variety of ways to control the cost of contingent fees. For example, many taxpayers will cap the total dollar amount of the consultant's fee regardless of the dollar amount of the claim(s) identified. In addition, nearly every contingency fee will be success-based. For large corporations, a success-based fee will generally be determined on a post-audit, post-appeals, or post-litigation basis, whichever occurs last in time. In other words, the contingency fee amount in a large business file claim is generally not based on the return or claim as filed. In large file cases, CRA scrutiny is presumed, so the claim is not based on evading audit detection. As a result, a dollar cap or a success-based fee requirement will limit the amount paid without increasing the risk to the government.
The fundamental difference between a contingent fee arrangement and a fixed fee, per hour, or per diem charge is which party bears the risk of identifying additional undocumented but eligible activities or expenditures to claim. With a contingent fee, the fee risk is shifted to--or shared with--the consultant. On a per diem or per hour billing arrangement, the taxpayer bears the risk for identifying the additional undocumented claims. Few taxpayers are willing to bear the risk of engaging consultants without a cap on the total number of hours for the project; similarly, well-advised taxpayer will never accept uncapped contingency fee arrangements.
3. The government is also interested to learn more about the size of the fees being charged and whether businesses are more likely to hire tax preparers on a contingency-fee basis only for the first time claim or on a recurring basis.
TEI's experience is that the amount of contingent fees expressed as a percentage of the claim filed has decreased over the years. As an example, one company noted that a contingent fee arrangement undertaken a decade ago had a fee of 20 to 25 percent of the claim. More recently, a contingency-based SR&ED review was nine percent of the investment credit, but with a cap the total fee as a percentage of investment tax credits claimed was reduced to four percent. The fee represented less than one percent of the taxpayer's aggregate SR&ED spending.
Some businesses will hire a consultant on a contingency fee basis only for a first-time claim in order to enable it to establish (or validate) the business processes necessary to comply with the tax filing requirements. More often, companies hire consultants on a recurring basis to serve as a periodic check on whether established processes are capturing and documenting information on qualified projects and expenditures as efficiently as possible. (1) In addition, companies may use contingent fee consultants on a recurring basis where the nature of the SR&ED activities is variable, where the business changes (e.g., as a result of an acquisition), or where the business processes change (e.g., implementation of a new enterprise resource planning database system). In other words, companies know their businesses and know their processes, but they may not know whether their processes are optimal for documenting the SR&ED credit. On a recurring basis, a consultant can either (1) remediate a process gone astray or (2) provide a benchmarking service or efficiency check for a well-functioning SR&ED compliance process.
4. The government would like to understand the motivations of tax preparers for charging on a contingency-fee basis, and the relative importance of this type of revenue for tax purposes.
Clients will request contingency fee arrangements as a way of mitigating the risk of undertaking an SR&ED process study. (2) The service providers would often prefer a non-contingency fee arrangement or a combination of fee arrangements that would ensure recovery of their out-of-pocket costs should their review fail to identify incremental expenditures or activities qualifying as SR&ED.
Effects of Contingency Fees
1. The Government is seeking input from stakeholders in order to assess the impacts of contingency fees on the cost-effectiveness of the SR&ED tax incentive program in meeting its objective of providing broad-based support for the performance of R&D.
Contingency fees are one means of ensuring taxpayers have access to qualified consultants. The contingency fee arrangement can defer the taxpayer's budget cost until the related tax credit claim is paid and the tax credit amount is final following CRA review.3 Alternatively, contingency fee arrangements can be structured so that the fee related to disallowed SR&ED expenditures is refunded to the client.
2. In particular, the Government is interested in stakeholder views about whether contingency fees systematically result in higher costs to the SR&ED performer compared to more traditional billing methods.
In properly structured agreements, contingency fees result in no higher costs to the SR&ED performer than traditional per diem, per hour, or fixed-fee billing methods. Indeed, the costs can be lower, since a per hour or per diem billing method can be a highly inefficient means of conducting an SR&ED review. A consultant might spend hours looking for something to qualify and the business would be required to pay regardless of the consultant's lack of success in identifying missed opportunities. On the other hand, where a business has rigorous controls and documentation of its SR&ED processes, i.e., knows the "scope" of its activities including "what," "where," and "how muck" a third-party consultant would likely be unwilling to engage in an SR&ED review on any basis other than an hourly or per diem charge. Where the scope of an SR&ED project is circumscribed (e.g., review of a taxpayer's T661 documentation), the SR&ED performer and the consultant are likely to agree on a per diem or fiat fee. The overall cost of an SR&ED review is a question of who knows more --the consultant or the SR&ED performer --and which is better able to negotiate the scope and terms of the SR&ED review.
3. The Government is also interested in understanding the potentially positive impacts associated with contingency fees, including an increased awareness of the SR&ED program and greater accessibility.
TEI's comments to this question are provided above in respect of Experience with Contingency Fees. In summary, the consultant brings expertise in identifying the qualification of projects or expenditures and in benchmarking best practices in business process design for documenting the qualification of SR&ED projects. In addition, the consultant brings diverse experience in preparing claims across taxpayers within an industry sector, across industries, and, indeed, across the various offices of CRA. The limited corporate resources available to perform SR&ED reviews (whether in the business unit, the engineering or laboratory departments, or the tax department) are augmented by "off budget" dollars because the consultant is not paid until the tax credit is received. In a large business file case, that often means after a claim is audited by CRA.
Limits on Contingency Fees
1. The Government is interested to learn the views of stakeholders on various types of restrictions that currently exist in Canada and other jurisdictions and whether one or some of these approaches (or other types of restrictions) could or should be considered in the context of contingency fees charged by tax preparers in Canada for the preparation of SR&ED claims.
The most important thing in ensuring the quality of SR&ED claims is the quality, competence, and integrity of the consultant and the taxpayer. In every large file case, the taxpayer will undertake multiple reviews of the correctness of the claims prepared by a consultant. In addition to the tax department's review, most taxpayers will require the affected business unit (or laboratory or manufacturing unit) to confirm the description and documentation of an eligible project, process, or expenditure.
Thus, CRA's initiatives in assigning taxpayers a risk assessment grade and designing and performing audits based on the taxpayer's risk assessment will do more to enhance the quality of SR&ED claims than restricting the availability of contingency fees for SR&ED reviews.
2. In addition, the Government is interested in stakeholders' views about whether other actions could limit the use of contingency-fee arrangements, for example, through further initiatives by the CRA to assist firms in completing their claims, or through other forms of disincentives to the use of contingency fees.
Companies have a significant incentive to increase efficiencies, implement routine processes, or put qualified people in place in order to capture the greatest amount of credit consistent with the activities performed. The tasks involved in identifying or documenting SR&ED performed, however, may be temporary or episodic. As a result, companies cannot generally justify maintaining a headcount to ensure that every project is documented all the time--only most projects, most of the time. Even with highly automated and efficient practices, taxpayers will use external consultants to identify or document SR&ED, especially for new (or incremental) projects.
Contingency fee arrangements are important to taxpayers who desire to have SR&ED identified at the lowest cost. The Government should not presume that per diem or per hour arrangements are less expensive or that they will result in less aggressive claims. The nature of the claim is independent of the fee arrangement. Large corporations will be very concerned with reputational risk as well as potential audit adjustments and civil penalties. (4) Similarly, service providers such as the major accounting firms will be concerned with both reputational risk and client satisfaction. Having an SR&ED claim disallowed is a significant disincentive for using the firm. Although the SR&ED program can always be improved, we do not believe it will be improved by imposing restrictions on fee structures. Indeed, we believe that restricting fee arrangements will only increase the cost of the program for taxpayers without affording CRA additional tools for identifying improper claims.
Finally, taxpayers welcome the opportunity to work with the CRA in order to increase the level of awareness of the program and to implement changes to simplify the completion of the SR&ED claim. Many large taxpayers already consult with their CRA audit team and the Research & Technology Advisor in order to determine whether a particular project constitutes qualifying R&D because the claim will be subject to review.
TEI's comments were prepared under the aegis of the Institute's Canadian Income Tax Committee, whose chair is Bonnie Dawe. If you should have any questions about the comments or recommendations in the submission, please do not hesitate to call Ms. Dawe at 604.331.4864 (or email@example.com) or Kim N. Berjian, TEI's Vice President for Canadian Affairs, at 403.614.8572 (or email@example.com).
(1.) Thus, while the company may continue using the contingent fee consultant, the fee, as a percentage of the overall claim, will decline as the taxpayer improves its internal processes and leaves less "on the table" for the consultants to identify.
(2.) As explained earlier, the focus is properly on "fee" risk rather than the "tax" risk that a claim may be improper or may not withstand CRA scrutiny. Taxpayers will not engage a consultant unless there is some prospect for increasing the claims or mitigating the risk of noncompliance on eligible activities and expenditures.
(3.) Another common contingency fee arrangement involves paying a portion of the fee upon filing the claim and holding back a portion until the audit is completed.
(4.) During a September 21, 2012, meeting attended by TEI representatives, a question was posed whether the use of contingency fees increases the risk of improper SR&ED claims. The Institute does not believe the nature of the fee arrangement unduly influences the risk that the taxpayer or the consultant will prepare or file improper claims. In a voluntary self-assessment system, a taxpayer's or consultant's appetite for tax risk will be curbed by the taxpayer's or consultant's internal controls as well as its overriding self-interest in protecting its business reputation. Moreover, CRA has an abundance of tools, including civil and criminal penalties, to deter improper claims.
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|Nov 1, 2012
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subset: commoncrawl


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Play Zone Loaded Ridez Red Hummer H3T & ATV
Whether you're traveling across the country or off-roading in the desert, this fun vehicle play set takes your figures wherever they need to go! The fire engine red Hummer features realistic lights and sounds as it hauls the color-matching ATV by its detachable trailer.
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- Model number: 80657
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Robin, Amit's old friend (and now mine too), has just had a book published! It's called City of Fear and is one of the most sincere, readable and beautiful books I've encountered in a long time. What I like most about it is that though the subject is violence and after, there is no gratuitous show-casing of pain or trauma; no writerly celebration of cruelty. There is just a very clear, journalistic eye that records what it saw - and felt. Balancing all of that is the poetic quality of the writing. More than violence though, City... is about memory, displacement and the very real objects that one clings to in order to live and survive.
Unlike many writers these days, Robin's words don't tumble into one another; they don't become exercises in futile navel-gazing; and they are not there to make you drown in painful conceits. His writing is refreshingly pellucid. In many new Indian writers of English I find a fascination with wordy conceits, and little sincerity of purpose or subject (Sujit Saraf's embarrassing The Peacock Throne is a prime example). Perhaps what sets Robin's work apart is that unlike most of us he can't afford to poeticize violence, simply because he has been viscerally close to it. What a terrible thing to be grateful for.
Now that the book is out and has to be pushed, Robin has gone predictably coy. He's got a blog going at last (after 65,000 reminders). He promises to update regularly, to network and push his book a bit by having readings in other cities than his hometown Ahmedabad. So hopefully, City of Fear will come to a bookstore near you. Accompanied - hopefully again - by its writer. Do catch it if you can...
Saturday, March 24, 2007
City of Fear
1 comment:
- Deepa Krishnan said...
I went to the book reading at Crossword, the one where Naresh Fernandes was there for it...I forgot who else was there. I went with Shoba Narayan (author of Monsoon Diary). Robin signed a book for me. Such a small world.
P.S. I really liked the book. I bought extra copies and gifted it to some American Jewish clients of mine.
- Sunday, July 03, 2011
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text: In order to reduce the isolation of the Platzspitzpark and create a safer atmosphere, a variety of new activities were planned for this island-like site in the heart of Zurich where the Swiss National Museum is located. Improvements will include a new café, relocation of the boat pier and revitalization of the music pavilion. Open spaces will be created and new focal points defined for existing sightlines according to the history of the park. The park borders two rivers, the Sihl and the Limmat. On the banks of the latter, the new extension of the Museum as proposed by Erick van Egeraat will stand free from the existing main building, though connected to it under ground. The position and configuration of the ensemble of original and new elements creates a sequence of open and closed exterior spaces that guides the visitors' movements and strengthens sightlines. While the existing interior courtyard remains part of the park, it will be given a glass roof construction which can be closed if necessary to incorporate it into the museum for special occasions, events and festivities. In addition to public functions and offices, the new extension contains open spaces for special and temporary exhibitions which are connected both vertically and horizontally, creating a route through the museum without dead ends. The original main building will house the archaeology, middle ages and modern era collections.


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Cyclist Roche claims national double
Irish cyclist Nicolas Roche landed the elite national road race championship for the second time in his career last weekend.
The Team Sky man secured the road title on Sunday in Kilcullen, having already claimed the time trial crown he on Thursday night. He won't be taking part in the Tour de France which starts this weekend, but will compete in the Tour Poland afterwards.
"This victory is something that I really, really wanted for a long time," he said afterwards. "So many times in the past I've tried to get it and it hasn't worked out but it's been an unbelievable few days here."
Roche was watched on by his grandmother and a large group of family. "Everybody was here today. I'd say there was easily 20 of the family here including aunties, uncles and cousins and there were loads of friends on the course too so it was nice to be able to celebrate with them at the finish."
Meanwhile his cousin Dan Martin is relishing the challenge of this weekend's Tour de France. "I think the top ten is very realistic now, looking at how I am climbing," the 29 year old told CyclingTips.
"But that still involves getting to the finish in one piece and healthy. I think as long as I can get through the race well then it is possible. We have a really strong team to be able to do that.


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For those of you who weren't already aware, compression is arguably the secret weapon for gigging guitarists the world over. From Jack White to James Burton, compression is one of the few effects that's equally viable for almost every genre.
But the question is: what makes a great compressor pedal? If you've always wondered which compressor is right for your needs, you've come to the right place! This article will give you a basic introduction as to the function of the effect, as well as a few great recommendations! If you just want to jump straight to our top picks, we've summarized them for you here (we encourage you to read on for our more in-depth reviews and impressions):
|Guitar Pedal
|Check Price
|Xotic Effects SP
|Xotic delivers in a big way with the SP Compressor. This compact pedal gets high marks for how simple it is to use, and its fantastic and very natural compression. This is one versatile pedal you won't regret adding to your setup. Best of the Best
|Diamond Compressor
|When it comes to compressor pedals, Diamond comes in with the premium option. It's a splurge, but this is the best compressor pedal we've ever heard. The tilt EQ is fantastic for smoothing out your tone, and the build quality is second to none.
|Keeley 4 Knob
|Known for high quality pedals and mods, Keeley's 4 Knob Compressor is as functional as it is good looking. It's impressively quiet even at high compression settings. Not the most budget priced, but if premium build quality and tone are important to you, don't overlook the Keeley.
|Joyo JF-10 Dyna Compressor
|This MXR Dyna Comp clone does a remarkable job considering its budget friendly price. You sacrifice a bit of fit & finish, but the Joyo is perfect if you're totally new to compressor pedals, or simply need a great-sounding transparent compressor for well under $50. Best Bang for Your Buck
|MXR M102 Dyna Comp
|The MXR Dyna Comp slots into our top 5, and is a bit of a legendary compressor pedal in its own right. It colors your tone just a bit, but given its sub-$100 price tag, pleasant compressed tone, and its inclusion on countless pro guitarist pedalboards, its easy to see why it's a top contender.
- What Does A Compressor Pedal Do?
- What Should I Look For In A Compressor?
- How Did We Come Up With This List?
- The 5 Best Guitar Compressor Pedals
So, What Does A Compressor Pedal Do?
Without getting too technical, compression normalizes the dynamic range of an instrument. So basically, it makes the output of your guitar more consistent. If you're playing too quietly the pedal will boost the volume of your instrument, and if you're playing too loudly it will dampen it. For instance, in live situations it can be a bit more difficult to control your dynamic range. It's really easy to get a bit too pumped up and play your guitar louder than you should, drowning out the other members of your band. But with a compressor, you can set a control (generally called threshold) which will limit your output to a more reasonable level.
For guitarists, a compressor pedal is sort of a "secret weapon" type of effect. When talking about the most basic effects pedals a guitarist should own, it's easy to justify a tuner, and even easier to get excited about a much more tangible effect like overdrive, reverb, or delay. Compressor pedals are less understood, but those guitar players that know insist it should be one of the top 3 most necessary pedals on the pedalboard.
So the question is... why? It's because that aside from just evening out your playing dynamics (i.e. taming the notes you hit too loudly or too quietly), a compressor pedal can help you achieve more sustain on your clean signal; no overdrive pedal needed! Of course you can also use a compressor on an overdriven tone to still get a lot of sustain but use less overdrive. It's one of the few ways that you can almost cheat as a guitar player! While the pedal shouldn't be used as a crutch, it definitely can be.
Compressor pedals are used in all sorts of genres and styles of music, but they are particularly prevalent in country. This is likely because the sustained clean "twangy" tones almost make your electric guitar sound like a slide guitar. For you visual (and auditory) learners, this 4-minute video EFFECTS 101: Compressor by Roland is a great introduction. It's a bit of a commercial for the Boss CS-3 compressor pedal, but you can't really blame them for using one of their own products as the example:
What Should I Look For In A Compressor?
One of our Equipboard writers shared this story with us:
"Back when I was playing in an old-school country band, one of my mentors recommended I pick up a compressor. I was just getting into hybrid-picking (playing with both pick and fingers) and I didn't quite have the hang of it yet. So, I drove down to my local Guitar Center to go and demo every compressor that I could get my hands on.
And in all honesty, I was actually kind of surprised by what I found. You see, pretty much every compressor pedal I tried actually worked out just fine. They all did a good job of taming the output of my hybrid picking, and I didn't really notice any dramatic changes in the frequency response of the gear I was using.
However as I worked my way through more and more models, I started to notice a trend among the budget pedals. While the more expensive pedals had a pretty wide array of useable tones almost every one of the cheaper pedals I tried didn't. The budget models might have done a pretty good job of adjusting the basic output, but they just didn't handle the more intensive settings very well.
So what kind of compressor should you look for? I suppose that depends on what your needs are. If you're looking for a pedal that will be able to tame the upper limits of your dynamic range almost any compressor should work for you. But if you're looking for a compressor that's a bit more flexible (for instance, if you use tapping) you're going to have to invest a bit more."
How Did We Come Up With This List?
Our process for selecting the 5 best compressor pedals involves hours of research and demoing gear. Every compressor on this list was included based on the general buzz around different guitar forums and communities, our favorite instrument related publications, our own experiences as musicians, and user reviews from popular online stores.
We comb through dozens of forum threads and pages of user reviews, and tally up each time a compressor pedal receives a positive mention or endorsement from someone. We only count first-hand experience as a "vote" (we don't count statements like "I've heard such and such pedal is the best..."). The more we do this, over time some pedals gather more votes than others, and this gives us a good sense for what the guitar community as a whole thinks are the best pedals. We then take the top handful and head to our local music shops to test them out ourselves, which leads us to our ultimate 5 Best list.
And like every buying guide we do, it's important to clarify what "best" means in this context. Sure a $800 rack-mounted compressor is going to have a lot of great features, but that's not going to matter to someone who can only scrape up $60. We try to be very cognizant that the best option for you isn't necessarily going to be the best option for your neighbor. We try our best to make sure our Top 5 list includes pedals at various price points, so look for our Best of the Best and Best Bang for your Buck winners.
The 5 Best Guitar Compressor Pedals
So without much further ado, here are the best compressor pedals!
Xotic Effects SP Compressor
One of the most fun parts of writing these reviews is researching what different communities around the internet are saying about a piece of gear. When we were tallying up the number of positive reviews and mentions of the Xotic Effects SP Compressor, the results were staggering - the SP flat out stole the show, coming in with three times the number of votes than the next compressor pedal on our list. To say that we were excited to take it for a test drive ourselves is an understatement, and - spoiler alert - we ended up being pretty blown away.
So, first, this is a small form-factor compressor pedal with a footswitch, two large knobs, and a tiny toggle switch. The Xotic SP is pretty beautiful to behold, and built very solid. It really has the feel and heft of a boutique pedal. The green LED lights up bright and looks great against the colors of the pedal. But beauty is only skin deep, as they say. Luckily, the SP has the personality to match.
Operation of the pedal is simple and straightforward, and it's one of the things that everyone, including us, raves about. Save for maybe the MXR Dyna Comp, the Xotic SP has the simplest interface of all the other compressor pedals on this list. The toggle switch is responsible for amount of compression - low, mid, or high. After you've set that, the BLEND knob lets you dial in how much compressed signal you want blended with the dry input. And finally, set your VOLUME knob to maintain unity volume when you kick the compressor on, or you can use it boost your signal for solos... and ta-da, that's it, you're now in a world of compressed goodness.
Aside from its no-nonsense usability, where the Xotic Effects SP Compressor truly shines is how it sounds. The sound quality is absolutely sublime, particularly for a pedal at this price point. It's very transparent, and the amount of noise is extremely low. Check out a few of our favorite quotes from some of the more thoughtful reviews and comments we found:
"There weren't any of those weird dips you sometimes get with compression pedals either, where the tone/volume kind of wah a little bit while trying to boost the signal to hold the note. It gives you a subtle _pop_ especially when raking muted strings too that helps cut through a mix, but nothing overpowering."
"...this compressor has more gain on tap than any Ross style compressor I've used."
"This compressor gives just the right amount of softness to the attack. It never sounds "thumpy" or unnatural - but always musical."
The amount of high praise this extremely versatile pedal receives is unmatched. Xotic hit a home run with such a good pedal at such an attainable price point, meaning more guitarists can afford to add it to their rig and experience its greatness for themselves.
No piece of gear is flat out perfect, so here are some of the potential downsides of the SP. For starters, while its small size may allow you to fit more pedals on your pedalboard, it's not the sturdiest pedal. The weight of your cables is enough to tip it over, so we recommend some velcro (particularly this one which we highly recommend in our pedalboards buying guide). Also, hidden inside are four dip switches to further customize your sound - fast/slow attack and release, and low and high cut for frequencies which you can utilize to brighten or darken the tone. It's fantastic that this much control exists inside of this small pedal, but some people might not love the fact that they have to crack it open to adjust these parameters. Still, we feel like it's better to have these controls hidden than not have them at all. Finally, while the price is great per what you get, it still might be stretching the budget of some guitarists. It's not the best bang for the buck on our list, but it is certainly close (for the budget option, read on)!
Bottom Line: Xotic Effects really outdid themselves with the SP Compressor pedal. Considering its simplicity of use, fantastic sound, and versatility, you simply won't find much else out there in this price range. If you're looking for a compressor that colors your sound you might want to look at something else, but for a transparent compressor pedal this is an amazing little package. Based on the opinions of dozens of guitarists around the web as well as our own testing, we're confident calling the Xotic Effects SP Compressor Pedal the Best of the Best.
Diamond Compressor
Coming in second to the Xotic SP in our best compressor pedal shootout is the Diamond Compressor. Take the second place finish with a grain of salt, however. The Diamond Compressor carries a hefty price tag, and might simply not be as widely owned as the SP. And with both Mike McCready of Pearl Jam fame and Johnny Marr making room for this yellow pedal on their board, we were VERY excited to try it out.
Diamond is known for making very solid, great sounding pedals with spartan aesthetics and solid colors, and the Diamond Compressor is no exception. This is a true bypass pedal, meaning it won't affect the signal of your guitar when it's switched off but in a minute you'll see why we liked this bad boy so much, that we don't ever want to turn it off! For the tone nerd in you, the Diamond Compressor uses an optical isolator for its compression, which is the same type of circuit found in high-end studio rackmount compressors. That higher price tag is beginning to make a little more sense...
The fit and finish is fantastic, it just feels like it's great quality and durable, and it has a very no-nonsense layout. You have three knobs at your fingertips (or toes rather) - COMP which is the amount of compression, EQ, and VOLUME. A stomp switch turns the pedal on and off. The LED light lights up green when the pedal is on, and flashes when gain reduction is being applied to your signal - a very neat indicator that this pedal is doing work.
So, getting right down to it, the Diamond Compressor sounds extremely nice. It simply has this musical quality to it, does not overly "squash" your sound even at more extreme settings, and there's just a clarity to it that has to be heard to be believed. We tested it out with a Telecaster, and everything from the pick attack, to the wonderful sustain, to the decay of notes sounded wonderful. "Subtle" and "transparent" is one way a lot owners of the pedal describe it, though don't let that fool you; if you crank the COMP knob up the effect can be much more in-your-face (but still very smooth). The Diamond Compressor truly does nothing but improve your tone.
The COMP knob behaves as you expect it. Dial it to the right for more compression, left for less. Even on minimum compression settings (COMP knob rolled all the way back) it adds nice clarity and a smooth compression to your tone, which makes a great case for keeping this pedal on all the time.
The EQ knob is particularly nice. It's a "tilt" EQ, meaning that it's flat at 12 o'clock, rolling it to the left decreases the highs and boosts the lows, and rolling it right does the opposite. It's really quite fantastic for smoothing out your tone and fixing any imbalances in your signal chain. Oh, and the VOLUME knob works great too and has plenty of volume on tap, though we didn't really push it.
You might be wondering about the Diamond Compressor's weaknesses. Well, the attack and release of the compression are not adjustable, but truthfully we didn't feel the need (and it's also not that uncommon for guitar pedal compressors). Also, there are a couple switches which you have to access inside of the pedal - one removes the EQ completely from the compressor, and one adds a 4.8 kHz cutoff which can help clean things up if you use the Diamond Compressor alongside a distortion pedal. And of course there's that matter of the hefty price tag (of our best compressors rundown, this is the priciest one).
Bottom Line: Sonically, this might be the best compressor we've had the pleasure of testing out, even edging out the Xotic SP in terms of clarity. Its price tag is really the Achilles heel here, and we can totally see it driving people to opt for the SP instead. A pro guitarist we respect very much by the name of Johnny Marr says this about it:
"There's also the Diamond Compressor that's important to my sound. It really works with my Jag. It's the best."
That's pretty high praise from Mr. Marr. If you can afford to splurge on your compressor, we definitely recommend looking very, very closely at the Diamond.
Keeley 4 Knob Compressor
One of the highest recommended and highly reviewed compression pedals out there is the Keeley 4 Knob Compressor. This is the big brother to the Keeley 2-knob; they are sonically identical, except the 4 Knob version adds more control with the attack speed and clipping knobs (at time of writing it doesn't seem like the Keeley 2-knob version is as widely available). Keeley has made a name for itself making some fantastic pedals and pedal modifications, and their compressor offering lives up to the brand's reputation. Let's dig in.
The thing feels like it could withstand some serious abuse, and we dig its attractive design. For the control freaks, you've got - yep, you guessed it - four knobs to play with: Sustain, Level, Attack, and Clipping. The latter two are knobs that not all guitar compressor pedals have, and oftentimes exist as switches on the inside of the pedal. The fact that they are readily accessible knobs on the front of this unit is definitely one of the selling points.
The Sustain knob sets the amount of compression, the Level knob is the volume, the Attack knob controls how quickly the compression happens, and the Clipping knob clips the input so you can adjust the signal before it gets to the compressor, which is handy if you plug in various guitars or other instruments into this pedal.
The most stand-out aspect of the Keeley 4 Knob Compressor is how quiet it is, especially at higher compression settings. The sustain you get sings for days, and yet it still has a very clean and musical sound, not too much unlike the Diamond Compressor. Sustain aside, with the four knobs we could really spend some time fine tuning it, to achieve a very subtle compression. We can see the Attack knob coming in handy to adjust for various styles of picking. If for any reason you don't want to always keep this pedal on, rest easy knowing it's true bypass and will leave your tone unaltered. We really like the Level knob as well, since with a pedal of this caliber with such low noise, it makes for a great clean boost, regardless of how much compression you have dialed in.
Bottom Line: There's really not much to dislike here, aside from the steep price tag. It's justifiable, though; this is definitely not your beginner budget compressor. In terms of sheer number of mentions from users and reviews, the Diamond Compressor just edges out the Keeley 4 Knob. In our play testing, it's too close to call. We say go for the Keeley if the Attack and Clipping knobs are important for you to have handy on the front of the pedal. And in case it helps you with making a decision, Neon Trees guitarist Chris Allen favors the Keeley 4 Knob. Whichever you choose, if you've got the cash for it, the Keeley 4 Knob will cover all your compression and clean boost needs with astounding results.
Joyo JF-10 Dyna Compressor
The Joyo JF-10 Dyna Compressor is a surprisingly nice pedal, and received the highest number of recommendations in the more budget-centric "best cheap compressor pedal" and "best compressor pedal under $100" discussions we came across. It racked up so many recommendations that it slotted right into our top 5, which is great because we love including a budget option - after all, not everyone can (or should) spend $100+ on a pedal.
Joyo pedals are known for cloning the circuitry of iconic guitar pedals, and they've garnered a generally good reputation with guitarists because their pedals are more or less faithful reproductions, yet come in at very budget-friendly price points. Joyo pedals can sound so good that some people have repainted them to look "more boutique" and have fooled buyers into paying many times their price! But enough about the company. Let's talk about the JF-10 Dyna Compressor.
At its heart this pedal is a clone of the well-known and well-revered MXR Dyna Comp, but you probably could have guessed that due to its name being Dyna Compressor (though some people claim it's a clone of the MXR M-132 Super Comp). Handling the pedal, we can't help but notice it's not quite as solid in the fit and finish department as other higher-end offerings. For its price it's perhaps unsurprising that the build quality is not the greatest, and while we can't speak to long term durability the reviews we've read mention it's not quite tank-like - for some users things tend to go wrong with the Joyo a little too soon. Aesthetics are subjective, but for us this one elicits a bit of a "meh" - it's not ugly, but we don't love the green color and the scorpion design feels arbitrary.
The Joyo JF-10 Dyna Compressor offers three knobs - SUSTAIN, LEVEL, and ATTACK. If you've read our guide up to this point you should be familiar with how they affect the sound. To recap, SUSTAIN is amount of compression, LEVEL is the output volume, and ATTACK is how quickly after you hit a note the compression kicks in. The inclusion of the Attack knob is nice if you care to have it, since that's one missing from the Xotic SP, Diamond Compressor, and MXR Dyna Comp. Tweak the knobs and the Joyo JF-10 respond well - surprisingly well, actually. This thing definitely over-delivers in the tone department. While not quite as pristine and quiet as the Xotic SP, Diamond, or Keeley, it still is nowhere near cheap sounding.
The Joyo doesn't have as much character as the MXR Dyna Comp, and it's more subtle - this is perhaps favorable if you're looking for an always-on compressor pedal. A couple of owners out there went as far as to say the Joyo outperforms the Dyna Comp. We didn't find this to be the case ourselves, but wanted to let you know these types of claims are out there:
"...the Joyo compressor does a better job than an MXR Dyna-Comp. Less hiss, and more versatility."
Bottom Line: The price/performance ratio of the Joyo JF-10 Dyna-Compressor is outstanding; for the price, it just can't be beat. Our suggestion is to go for the Joyo if you're new to guitar pedals, aren't convinced if a compressor is something you need, or you simply need some subtle compression without adversely affecting your tone and don't want to drop $100+ on one. A no brainer for the Best Bang for your Buck.
MXR M102 Dyna Comp
The MXR M102 Dyna Comp is probably the pedal most guitarists think of when compressor pedals are brought up, and for good reason; it originally came out in 1976 and continues to go strong today. The MXR Dyna Comp is found on more pro pedalboards than any of the other compressors on our top compressor pedals rundown by quite a large margin. When it comes to value for the money, the Dyna Comp hits quite the sweet spot, but it definitely has its quirks! Let's dig in.
This little red box looks and feels fantastic. It's an MXR pedal after all, so there's just a certain standard of quality and durability you know you're going to get from it. With only two large knobs to worry about, the Dyna Comp gets very high marks in the ease of use department. You've got OUTPUT on the left which is just the output volume, and SENSITIVITY on the right, which is yet another way of saying amount of compression. Like other MXR pedals, we love the fact that it comes with fat rubber caps that go over the kobs, to ease adjusting them with your feet as you're playing live, if you're so inclined (the knobs are also very easy to read, which is a plus for live situations). Also, it's true bypass, so expect zero coloration of your signal when you have it switched off.
Operation is dead simple, and you can dial in your desired compression setting arguably more easily than any other pedal on our list! Now, you'll have to bear with us when we describe how it sounds, because compression is an effect that's not as easy to discern as reverb or distortion. The MXR Dyna Comp compresses beautifully, but it has more tonal character than the other pedals on this list. There's just something to it that doesn't make it as transparent as, say, a Diamond Compressor or Keeley. As you crank the SENSITIVITY knob past 3 o'clock the Dyna Comp gives you a very "squished" sound, which is a term a lot of people use to describe a sound that has been so compressed it loses most of its dynamic range. All compressor pedals do this, but the MXR has it's own little nuances. It's also worth mentioning that with the OUTPUT knob cranked all the way to the right and the SENSITIVITY all the way down this box gives you a nice clean boost, albeit one that colors your tone ever so slightly.
Several reviewers pointed out that at high compression settings, the Dyna Comp was a bit noisier than some other compressors. We found this to be true, but it is nowhere near debilitating, and increased noise is something to be expected from any compressor. Depending on your needs, another down side of the MXR Dyna Comp is the omission of an Attack knob.
Bottom Line: This classic pedal from MXR has found a home on countless pedalboards, for good reason. Looking at our Equipboard data we can see it's the compressor pedal of choice of Caleb Followill of Kings of Leon, Green Day's Billie Joe Armstrong, Two Door Cinema Club's Sam Halliday, and Noel Gallagher, all of whom have very different playing styles which speaks to the versatility and staying power of the Dyna Comp. It's not the purest guitar compressor pedal out there in that there is a slight coloration of tone, but given its sub-$100 price tag and pleasant compressed tone, we can see why it receives so many recommendations.
We sincerely hope this was helpful whether you're new to guitar compressor pedals and just wanted to learn about compression, are looking to buy your first one, or are an experienced guitarist looking for a new one. If you have any thoughts, experiences, or personal anecdotes you'd like to share, please tell us all about it in the comments section below!


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Assessing Non-horizontal Mergers: The role of legal rules and integration of economic analysis
Title: Assessing Non-horizontal Mergers: The role of legal rules and integration of economic analysis
Author: SVETLICINII, Alexandr
Date: 2011
Series/Number: EUI PhD theses; Department of Law
This thesis is targeting a complex topic of integration of economic analysis (economic theories and evidence) into the legal framework of EU merger control. Inspired by the calls for a "more economic approach" in EU competition law this work attempts to highlight both the limits and perspectives for incorporation of the economic analysis under the set of legal rules (both substantive and procedural) that govern initial merger assessment of the Commission and the subsequent review of the Commission's findings exercised by the Courts. The correlation between legal rules and economic analysis is studied on the example of non-horizontal concentrations that should be assessed taking into account both anti-competitive effects stemming from the future conduct of the merged entity and economic efficiencies that can be generated through vertical integration or conglomerate diversification. Application of economic theories and assessment of economic evidence is placed in the context of the applicable legal rules and standards such as standard of proof, standard of judicial review, margin of assessment in complex economic matters, and legal standards governing admission, presentation and assessment of economic evidence. The correlation of the specified legal rules and economic analysis was studied on the examples of unilateral (vertical foreclosure) and coordinated (tacit collusion) effects' scenarios which are typical for non-horizontal settings. The observed enforcement practices demonstrated the need for further development of functional rules, tests and methodologies, which are pre-requisite for an effective and consistent application of the effects-based assessment.
Subject: Law and economics; Consolidation and merger of corporations; Law and legislation; European Union countries; Antitrust law; European Union countries
Defense Date: 07/03/2011; Examining Board: Prof. Dr. Heike Schweitzer, Universität Mannheim/EUI (EUI Supervisor) Prof. Dr. Giorgio Monti, EUI Prof. Dr. Jules Stuyck, Katholieke Universiteit Leuven Dr. Ioannis Lianos, University College London
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17th century Flemish and Dutch paintings
Architectural subjects
Battle scenes and military subjects
Biblical, mythological and allegorical scenes
Maritime subjects
Portraits, genre and exterior scenes
Still lifes and animal scenes
Recent Acquisitions
Sold Paintings
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Renkum, Villa Arti, the studio of our painter
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Painting for Sale
Arps, Bernardus
"Still life"
About Bernardus Arps
Dutch painter
Culemborg 1865 – 1938 Oosterbeek (Renkum)
Still life and landscape painter. Occasionally he also painted portraits.
Son of a printer. Bernardus was the eldest of seven children. When he was seven years old his father moved his business to Rotterdam, where Bernardus would spent his youth.
Arps studied at the Fine Arts Academy of Rotterdam and at the Delft University of Technology. Until 1893, aged 28, he worked in his father's printing office in Rotterdam. His father, who had a very authoritarian character, had obliged him in 1893, one year after his marriage with Anna Adriana van Rossem, who was an aquarel painter, to leave the company. Arps then decided to become a fulltime painter.
Bernardus Arps lived and worked in The Hague from 1906 until 1921, and in Oosterbeek, near Arnhem, until his death.
Arps almost never dated his paintings. It seems that after 1924 he did not paint that often any more.
He started painting landscapes (belonging to the Veluwezoom School), but once he had moved to The Hague he specialised in still life painting for he had much more success with these.
Why should you by this painting?
Because it is a typical painting of the Interbellum with its monochrome tonalities and an Art Deco-like style, making it more interesting than the bulk of Arps's other still lifes.
Comparative paintings
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Enchanted Planking
[caption id="attachment_3632" align="alignnone" width="604" caption="First Time Planking - She Nails her Plank @ Enchanted Rock"][/caption]
Marching Band Planking
[caption id="attachment_3550" align="alignnone" width="680" caption="Marching Band Planking, Austin Texas
Horse Planking
[caption id="attachment_3515" align="alignnone" width="680" caption="You know what they say if you fall off a horse
Planking Tebow Combo
[caption id="attachment_3453" align="alignnone" width="537" caption="This Epic Planking Combo was taken at Church
Smart Planking
[caption id="attachment_3436" align="alignnone" width="700" caption="I am the smartest Planker on the smartest car
Do Not Feed the Plankers
[caption id="attachment_3196" align="alignnone" width="680" caption="Off to the right you will see a planker in its natural habitat
Texting and Planking
[caption id="attachment_3097" align="alignnone" width="680" caption="Planking on the clothes rack at Walmart. This looks Planking painful..She can text while planking - Caution: Only Teenage professionals should try this."][/caption]
Just Clowning Around Planking
[caption id="attachment_3012" align="alignnone" width="680" caption="Plankers down,clean up on aisle five."][/caption]
Sky Planking
[caption id="attachment_3004" align="alignnone" width="680" caption="Extreme Planking - 200 feet up at the UT Stadiam in Austin Texas!"][/caption]


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"João Pinto"
"João Pinto is a European citizen born in Lisbon one year after the creation of the Erasmus Programme. Having always been interested in global challenges, João holds an MsC in International Relations from both the University of Coimbra (Portugal) and Sciences Po Bordeaux (France). In these institutions he has researched how federal systems work, having written a thesis on the internal dynamics of the Russian Federation. Currently, João is a PhD candidate studying the global actorness of the European Union, specially towards Brazil and South America. After working in the European Research Council (European Commission), the elected President of ESN is particularly interested in the role international students can have in making societies more inclusive and resilient. An avid traveller, João also has a passion for maps, trains, and good food."
"https://twitter.com/JoaoCMPinto" "https://www.linkedin.com/in/joaocmpinto/"
"[email protected]"
"Tijana Stojanović"
"Tijana Stojanović is a 25-year old global citizen born in Novi Sad, Serbia. She holds a BA in English Language and Literature, and she is a Cambridge certified English teacher. Before joining the Board of ESN, she was teaching English as a foreign language and preparing students for SAT and TOEFL examinations. Tijana has participated in three student exchange programs in the U.S., Austria and Spain. She is very passionate about education, with a special interest in non-formal education principles and methodologies. An artist at hear, Tijana enjoys ballroom dancing and good coffee."
"https://twitter.com/tijanas_ns" "https://www.linkedin.com/in/tijana-stojanovic-b4aa41bb/"
"[email protected]"
"Tim Bastiaens"
"Tim Bastiaens is born in Belgium, the heart of Europe, and holds the European values and principles in high regard. As elected responsible for the finances of the Erasmus Student Network, his aim is to develop the organisation by establishing closer cooperation with both European institutions and the business sector. After completing a master degree in Business Economics at the University of Leuven in Belgium, he is currently pursuing a master's degree in Statistics at the same university. During his studies, Tim took advantage of the opportunities offered by the Erasmus+ Programme twice by spending parts of his studies in Greece and France. Since mobility is his lifestyle, Tim loves travelling. Apart from that, he cannot live without coffee, but also likes good movies and trying new cuisines."
"[email protected]"
"Kacper Olczyk"
"Communication Manager"
"Kacper Olczyk is a 24-year-old citizen of Europe who lived in Łódź (pron. "woodge"), Vienna and beloved Berlin. An engineer by profession, he graduated from International Faculty of Engineering at Łódź University of Technology. For the past year, he has been pursuing a Double Master Degree in Innovation Management between Berlin Institute of Technology and Warsaw School of Economics. Fascinated by information theories, media science and graphic design he is extremely excited to perform his mandate as Communication Manager of ESN. Privately, he loves modern and street art, music festivals and avocados."
"https://twitter.com/Olczyk_Kacper" "https://www.linkedin.com/in/kacperolczyk/"
"[email protected]esn.org"
"Jeroen van Lent"
"Web Project Administrator"
"Jeroen van Lent, our board member in charge of IT, Dutch in his passport but European in his heart. He loves to be outdoors, discovering the world through new friends! After growing up in the Netherlands, he lived in Finland, Sweden, Germany and now Brussels. After a bachelor in Computer Engineering, Jeroen completed a master in IT Innovation, combining IT with Entrepreneurship. Wanting to contribute to a better Europe, he is now aiming to improve student experiences abroad through the powers of IT."
"https://twitter.com/jeroenvlent" "https://www.linkedin.com/in/jeroenvanlent/"
"[email protected]"
International Board 2018/2019
The International Board of Erasmus Student Network consists of 5 elected board members for a mandate of one year. The five board members cover the following positions: President, Vice-President, Treasurer, Communication Manager and Web Project Administrator. Every year a new Board is elected at the Annual General Meeting of ESN.


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Hello guys!
Today I post the entry about food! Here you have some vocabulary with some basic food, drinks, vegetables and fruit!
(Taken from www.eslgold.com)
If you want to practise the pronunciation of different fruits, watch this video. Listen and repeat!
Check this website for some exercises on food. There are many! Finally, you can also do a dictation exercise about food!


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Happiest at Home
Friday morning as I sat in an armchair my hands were shaking, legs trembling and my breaths coming in rapid succession. I could feel the room closing in, sounds became louder, the lack of oxygen making my heart pound faster, my skin felt too tight and the tears threatened to spill. All this going on whilst I'm attempting to be "happy mummy", cajoling the children in to thinking everything is okay and that mummy isn't about to break down.
This is my prelude to a mild panic attack.
They don't come as often, thank goodness, but this morning was a doozy.
I've always been honest about my mental health, which might be why I hopped on Instagram, a problem shared and all…
And whilst many people may not understand those of us who air our 'dirty laundry' for all to see, once again I was overwhelmed and full of gratitude for the response I got. The sense that I'm not alone calmed me enough that I was able to send the children off to school with a smile and make my way to my appointment without having a full on breakdown.
Once my difficult morning was over the relief I felt at walking through the front door and being able to close the world away was like a weight being lifted off my shoulders, there are few things worse than a full on breakdown in public, the safety of home is never anything to be taken for granted.
With my heart still pounding and my hands still full of tremors there was little chance of me doing much of anything, however just being home and having a faff about in peace and quiet was exactly what I needed.
As much as I love the world out there, sometimes the only place I need to be, is home.


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Jacket by ASOS DESIGN, 90s inspiration incoming, Colour-block design, The bolder, the better, Padded for extra warmth, Funnel collar, Zip fastening, Press-stud placket, Functional pockets, Regular fit - true to size. Giving you the confidence to express your individuality, ASOS DESIGN interprets major trends, adding a unique ASOS spin from our London design team. All the denim, dresses, jackets and pieces you need including our fit ranges ASOS Curve, Tall, Petite and Maternity and our ASOS DESIGN Makeup collection to invent a style thats all yours, then switch it up again tomorrow, making every day, night and everything in-between as extraordinary as you are. Your life is eclectic and unexpected and, now, so is your wardrobe.
ASOS Padded anorak jacket Women's Parkas Coats Denim EVF6W531


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Pillows often play a bigger role in sleep comfort than mattresses. People can sleep peacefully on pillows of varying thicknesses and materials. Be skeptical about claims regarding "contour pillows," "memory foam," layers of water or gel, and herbal fillers. The evidence is limited, at best. As with mattresses, your comfort is what counts.
Still, if you have neck pain, your pillow may be part of the problem. Your pillow should help keep your neck aligned with the rest of your spine. Don't sleep on too fat a pillow or too many pillows, or without a pillow, since that can cause your neck to flex or extend.
If you sleep on your back or side, as generally recommended, a pillow should just fill the contour of your neck. A softer pillow is usually better for sleeping on your back or stomach, a firmer one if you sleep on your side. Pulling the edge of the pillow down between your chin and shoulder will help support your neck when sleeping on your side. If your mattress is soft, choose a fatter pillow; if your mattress is firm, a thinner one. Pillows wear out faster than you think: If yours feels thin, lumpy, or lifeless, replace it.
See also: How to Choose the Right Mattress


text: As falling leaves drift by the window, and without any further ado: Qtractor 0.5.11 (lima oscar) is now released! Soon we'll hear a new winter's song. This code-naming series, which started on a sunny summer day two years ago as TYOQA, is now converging to an end. It will be no surprise for some that today's release precedes the very last one on that series. So let's get those autumn leaves falling and grab them while they're crispy red and gold ;) Release highlights: * Extended automation curve editing (NEW) * Extended clip selection (NEW) * LV2 UI resize feature support (NEW) * Aux-sends to audio buses (FIX) * MIDI editor overlapped event velocity/value (FIX) * Accidental export muting and/or freezing (FIX) Website: http://qtractor.sourceforge.net Project page: http://sourceforge.net/projects/qtractor Downloads: http://sourceforge.net/projects/qtractor/files - source tarball: http://downloads.sourceforge.net/qtractor/qtractor-0.5.11.tar.gz - source package (openSUSE 12.3): http://downloads.sourceforge.net/qtractor/qtractor-0.5.11-8.rncbc.suse123.src.rpm - binary packages (openSUSE 12.3): http://downloads.sourceforge.net/qtractor/qtractor-0.5.11-8.rncbc.suse123.i586.rpm http://downloads.sourceforge.net/qtractor/qtractor-0.5.11-8.rncbc.suse123.x86_64.rpm - quick start guide & user manual (outdated): http://downloads.sourceforge.net/qtractor/qtractor-0.5.x-user-manual.pdf Weblog (upstream support): http://www.rncbc.org License: Qtractor is free, open-source software, distributed under the terms of the GNU General Public License (GPL) version 2 or later. Change-log: - Adding a track now inserts it after the current one, if any; one can also drag and move a track below the last one in the track list (main view left pane). - Extended Edit/Select Mode/Automation: multi-selection mode, cut, copy, paste and delete of current track's automation curve nodes, now reached implementation ready status. - Another old silent bug bites the dust: changing track names were dropping any track gain/volume and panning automation curves when saving the session. - A primeval processing bug has been sorted out: aux-sends to audio output buses that just appear to be after the input bus where they're inserted were being left muted and silent (on a ticket follow-up by Holger Marzen, thanks). - Fixed a sure crash bug exposed when processing of aux-send plugins when inserted too early on audio input buses chain (after a ticket report by Holger Marzen, thanks). - Allow the build system to include an user specified CFLAGS (patch by Cristian Morales Vega, thanks). - Shift/Ctrl keyboard modifiers now set to extend current clip selection while in main track view's Edit/Select Mode/Range, Rectangle modes. - Main Edit/Select Mode/Automation icon retouched to look a bit more obvious and intuitive, hopefully ;) - Allow to change the velocities/values of the current selected events which have the exact same onset times and hide beyhond each other on the MIDI clip editor's pane below the main view piano-roll (ie. the one that represents MIDI event values as a bar chart). - Fixed some problematic playback/export muting and annoying cleanup freezing, due on audio tracks with too many clips eg. more than hundred clip splits (hopefully fixes an issue reported by Louigi Verona, thanks). - LV2 UI resize feature support/control added. - Fixed dedicated MIDI control and MIDI metronome port connection restore conflict (thanks to jhammen catch & patch:). - New user preference option added: reverse middle-button role to Shift/Ctrl keyboard state, in special regard to edit-head/tail vs. play-head positioning while on the main track and MIDI clip editor (aka. piano-roll) views. See also: http://www.rncbc.org/drupal/node/710 Enjoy && have (a plenty of) fun. -- rncbc aka Rui Nuno Capela


text:
Walk: 7 miles across North Pennines field paths, farms and minor roads and returning by riverside path.
Map: OS Explorer OL43 – we provide a copy for our guests' use.
Start in Allendale Square, where there is plenty of parking. Take the Hexham Road and in 50m cross the Phillip Burn, right up the lane. 100m turn left onto the field path. Follow the yellow arrow markers via Housty and Stone Stile towards Catton – continue on the path below Pasture House and Old Town and turn left onto Colliery Lane, down towards the River East Allen. Turn left to cross to the south bank of the River and then follow the the riverside path 2.5 miles towards Allendale.
Parking: in Allendale town square
Refreshments: There are several good pubs and cafés in Allendale itself as well as a very good pub at Catton en route.
There's more information on our Allendale page


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To a foreigner all appeared well. There was laughter, chatter, friends joking together. Corruption went unnoticed, and proved to exist only through the words of the gossipers talking about stories so ancient, that no one knew if they were true or not . The people lived day in and day out blended together in a city that could not speak of the destruction, but could show it by the marks, the scratches, the damages left behind. The swarm of men and women chose not see the impact of their behaviours, yet someone knew what was not said. This was the child. The child had no name; his age was unknown. He had the innocence of a four year old and the wisdom of an old man. In this city he lived for centuries, never aging, never being noticed. He simply camouflaged into the walls, the gutters, the lampposts and the buildings.
One day the child could no more bare sharing the broken streets. The vision of the city he once knew had fallen apart. Yet it was more than just what his eyes could see that pained him, for he knew exactly what the adults of the town did not; where every mark, every scar, every scratch had come from. Created from events that the people did not remember, but he could not forget. So he decided it was up to him to fix it. To return the wounds of the city back to their creators, where they belonged.
The child worked for years, step by step, searching every corner of the city. With his small hands he would tear the scab off the wall, reach in, and rip out the wound. Then as the town slept, he would slip into the owner's house, release what lay in his hands over their body, and watch it crawl deep into their skin. One by one each person that had marked the city was visited in their slumber. From the man who missed his target in a violent rage and dinted the café wall, to the running woman who slipped after abandoning her baby. No one went unnoticed. He even walked through the ancient cemetery, digging up each grave, removing the coffin lids and returning to the dead what they had left behind.
During the days the child noticed something strange. The city that was once crowded and full of hustle and bustle was no longer chaotic. For what the child did not know was that every time the wound engraved in the skin, the person would shrivel up like a rotten apple, curling into its core, until there was nothing left. It was as though they had never existed. Therefore, as the markings disappeared, so did the townspeople. Yet, despite the mysterious disappearances, the child continued on with his mission. It was not to end until the city was brand new again.
Finally a day came when every person had vanished. With no bodies to bury or graveyards left, death no longer existed. The city was perfect. There was no chatter, no yelling, no laughter or crying. All that could be seen and heard was a silent city of beginnings. The child lived alone in this city for a very long time; I cannot tell you how long, or whether time was moving backwards or forwards. There was just day and night and the changing of seasons.
One day however, something changed. The child found a part of the city he had never before discovered. It was as though it had been hidden from him all those years. Buildings were covered in blood, gashes, mould; every imaginable horror you could think of was growing like a tower over them, crawling over the walls like infested maggots. The potent scent of the repulsion charged through the child's body ripping the wind out of him. He gasped for air but all the oxygen had seemed to disappear. With no breathe or energy left in him to escape, he whispered a cry of horror and fell to the floor overwhelmed with sorrow.
The sickness of the buildings began spreading slowly through the city, crawling through every pipe and gutter. The maggots worked their way up every lamppost, the blood oozed into the rivers; the scratches engraved themselves in every building, leaving scars so deep that any memory of the horror left them aching in pain. The child's city of perfection had more damage than ever before. He was trapped in the infestation, for he did not know where it had come from, and had no one to give it back to.
The child tried, for the changing of seasons to live in the city and avoid the hideous buildings, yet everything was different. There was a constant feeling of sickness boiling up inside him. Every second felt like a minute, every minute felt like an hour, every hour felt like a day. When he slept he was haunted by the horror of his discovery. When he awoke he could not escape what he had seen. The child knew he could no longer live in this city, yet he could not leave it as it was all he knew. This left him no other option, but to destroy what he had once worked so hard on healing. He mustered up any energy he had left, and gathered every piece of wood, every leaf, every scrap of paper he could find, and spread them all around the city. For weeks, through day and night he worked on each building, each road, each café and lamppost, making sure they would not be saved. Then on a day when the sun shone so brightly he could not look at it, he lit a match and let the city burn.
The space where the city once stood was left bare for years, until a day came when a new city started to be rebuilt. The people slowly congregated to the town, which was filled with laughter, chatter, and friends joking together. But, hidden beneath it all, on the ground beneath where the stories were shared, a tiny crack was forming.


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Happy Grooming, MFF
About Me:
Sunday, November 6, 2011
No Internet!!!
Happy Grooming, MFF
3 comments:
- AnonymousNovember 6, 2011 at 11:20 PM
Funny you say that, i had this CRAZY weener dogs bite, scratch, and rip off my hand the other day.. then today, I was wating in line with a petsmart smock on and a "oh! I'll trade you! you get to go play with puppies allday" .. i'm thinking oh GOD! make my day and trade meeee. And then she saw my hand, and I said "yeah, playtime's fun" .. and she handed my my drink and looked sorry for saying it. lol!ReplyDelete
People dont understand what playtime really means :\
Hi Anonymous,ReplyDelete
I hope your hand is okay.
Maybe all of us groomers should take pictures of all of our grooming injuries and post them in our lobbies with a sign saying "We play with dogs...NOT!"
Lisa, MFF
- AnonymousNovember 8, 2011 at 12:01 AM
haha great idea! now that I proof-read that I sounded weird, but you got he point im guessing. But yes, my hand is intact still thankfully! not sure if you ever get dachsunds in there, but they are EVIL.ReplyDelete


text:
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text:
The calendar enables time away intended for spiritual vacations, incorporating the two Muslim ay days of Eid ing Adha and Eid 's Ftr; the Regulations o times, consisting of Rosh Hashanah, Yom Kippur, and Passover, as well as the Religious ay day time Great Fri. Family members and personnel in Wake up County's traditional-calendar colleges can start producing plans to get the June 2017 Calendar Printable With Holidays closest to Aug. twenty six or end later likened to the Friday nearest to Summer 11. "Legislators have a large number of bills which come before all of them Perhaps you should obtain a slam up prior to 2017 occurs? Begin the new 12 months away with Michelle will the sexiest calendars and she's able to provide this kind of savings package that is Filled with every thing you require to acquire structured pertaining to the entire year arriving forward. The work schedule meant for most CMS schools operates from August. 28, 2017, to August 8, 2018 (a few schools possess alternative schedules). It contains 176 days and nights of course time designed for college students, straight down coming from 185 in 2012-13 and one hundred and eighty this season.
The 2016-17 college 12 months will certainly be the 1st The Avery Region Table of Education authorized the nearing year's institution calendar during its Apr 12 table meeting, establishing the begin of university for Mon, Aug. twenty two, with a sensitive previous time of Wed, June 2017 Calendar Printable With Holidays. Severe climate presents a great Of the eleven gazetted general public getaways introduced upon Wednesday (April 5), eight fall season about a Fri, Weekend or maybe Monday. Right here is a quick suggestions for open public holiday seasons in 2017, and how to increase all those lengthy week-ends: To start with, the times to tag in your work schedule are.
The 2017 work schedule will certainly have the same eight venues and nine models as this year, albeit with several important changes to the operating purchase. The series' twenty fifth marketing campaign starts with Oulton Recreation area coming back to the traditional Easter Bank Vacation Weekend college student holidays and consistency by year to year. The Calendar -panel proposed 4 options just for the 2017-2018 calendar Thursday night: Choice A: Oct. 15-May thirty-one, Option W: Aug. 22-June 7, Alternative C: August. 28-June 13, and Choice D: Sept. 5-June 20. COUTURE COLLECTION Boho Smart Assorted Developer Style 4×6 Calendar Credit cards featuring Lines simulated Platinum Glitter, Polka Dots, in various Fashionable Color Combinations CONTAINS Highlighted Essential Dates/Holidays which will print away to appear like Previously this vacation, We delivered out my personal traditional the anniversary plus the student success during the June 2017 Calendar Printable With Holidays. I can a person published on wedding anniversary activities — let presently there be wedding cake! In July, Columbia University will present a historical 6th program.


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Sorry, we don't have a photo of Alan Dower Blumlein.
Alan Dower Blumlein (29 June 1903 – 7 June 1942) was an English electronics engineer, notable for his many inventions in telecommunications, sound recording, stereo, television and radar. He received 128 patents and was considered as one of the most significant engineers and inventors of his time.He died during World War II on 7 June 1942, aged 38, during the secret trial of an H2S airborne radar system then under development, when all on board the Halifax bomber he was flying in were killed when it crashed at Welsh Bicknor in Herefordshire.
Source: dbpedia


text:
UniForum Chicago is Co-Sponsoring the...
Cyber Forensics & Security Conference & Expo
April 11 & 12, 2019 Illinois Institute of Technology - Wheaton, IL (Chicago area) (UniForum Chicago discount available)
We invite UniForum Chicago members to attend this multi-track, technical conference that attracts 175+ professionals, 30+ speakers, 20+ sponsors, for an intensive one- and a half-day schedule that includes discussion and debate over forensics, security, data/information governance, cyber crime and security, ethical hacking, eDiscovery, cloud forensics, steganography, policy and compliance, privacy, wireless security, cloud computing, identity theft, and more.
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text:
My friend Tanya invited us over for dinner, a few weeks back. Oh man, she really went all out with it. Even though we are very close friends, she said that she felt pressured to have "Mom's Dish" for dinner, which is so hilarious, as I am quite simple and would settle for a pizza :)
Part of her fancy dinner, was this delicious soup. My husband was on my case about it for a week. When I finally made it, it was gone in a matter of hours, no joke. The creamy texture with tiny chunks and refreshed topping, go heavenly together. You guys will love this recipe, I promise!!!
This soup will turn out having small chunks of potatoes, which is great to have for texture. But for those of your who prefer a very creamy texture, blend it in a food processor or a blender.
- 4
- Baked Potatoes
- 1
- medium Onion
- 3 tablespoons
- Butter
- 1 tablespoon
- Flour
- 3 cups
- Hot Water
- 1 tablespoon
- Chicken Better Than Bouillon
- 1/2 cups
- Grated Cheddar Cheese
- 1/2 cups
- Bacon Crisps
- 1/2 cups
- diced Green Onions


text:
The Gangnam Style phenomenon has been one of 2012's most significant popular trends, but after tonight you may be hearing a lot less of it, if singer Psy has anything to say about it. Psy will be performing the song tonight on Dick Clark's New Year's Rockin' Eve, but after that he's ready to put the massive hit behind him…at least in the United States.
Psy said in a post on MTV.com, "The song became too popular, and so you start to have some concern about its life period. I'm really working hard on a new single right now, and I'm not saying ['Gangnam'] is ending on 'Dick Clark' — I still have a lot of invitations to perform in China, and I've still got to do promo. So let me say that in America I need a new single because 'Gangnam Style' got too popular, so I've got to write a new single."
Tonight's Times Square performance is meaningful not only because it is, as Psy puts it, "the biggest stage in the universe," and because we are bidding farewell to 2012—the year that Gangnam Style broke pretty much every YouTube record out there—but also because it is the singer's 35th birthday. "It may be the ending of 'Gangnam Style'," says Psy, "[and] I mean, what better way to do it? It's my biggest and most meaningful birthday."
Psy says in the video below, from MTV News, that his next single will be in English and may incorporate some of his "old moves" (could be a bird dance if we're lucky!), but aside from that the new single is a mystery. Will it have what it takes to be as successful as Gangnam Style or will Psy be a one hit wonder in the US? What do you think? We'd love to hear your thoughts in the comments below.
Get More:
Psy, Music News
Megan O'Neill is the resident web video expert here at Social Times. Megan covers everything from the latest viral videos to online video news and tips, and has a passion for bizarre, original and revolutionary content and ideas.
New Career Opportunities Daily: The best jobs in media.


text:
Research Project
Grant-in-Aid for General Scientific Research (B)
Flow in compound channels experiences additional shear and three-dimensional flow features when the water surface level exceeds the level of floodplain. Deposition of suspended sediment imposes crucial role in the planning of river courses and trees in the floodplain add further complexity.Deposition of suspended sediment was experimentally studied in a compound channel with circular cylinders in the floodplain. The arrangement of cylinders was done in three ways. When the array of cylinders is low, the advection plays influential role in the transport of suspended sediment over the floodplain. As the ratio of the coverage of cylinders in the floodplain increases, the velocity over the floodplain becomes low and the diffusive action becomes substantial. The maximum effective deposition rate was determined and the relation with the velocity field and coherent structure of turbulence was obtained.Resistance of overbank flow is decomposed into surface resistance and form resistance. Form resistance, caused by trees in the floodplain, is explicitly formulated by the form drag of trunks and momentum loss due to macroturbulence generated by a branch-leaf complex. Hydrodynamic parameters in a formula are determined by the critical review of existing knowledge on coherent structures in open channel flows. Without any tuning of coefficients the proposed formula gives good estimation of discharge through floodways.An algebraic stress turbulence model was developed for a compound channel flow. The calibration of coefficient showed the the normal component of turbulence is under-estimated when the best value for a duct flow. With a new coefficient the model succeeded in reproducing the primary and secondary velocity fields, and major component of the Reynolds stress. It is elucidated the the major role is played by the advection due to secondary flow for the transverse momentum transport over the turbulent diffusion.
Published : 1989-04-01
Modified : 2016-04-21
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