text:
Hello and welcome to First Steps into Learning and Teaching massive open online course (MOOC).
The course has now finished. You can view all of the materials, or sign up for the next run of the course, which will run from 28 January - 6 March 2015.
You can also find out more about other open online courses at Oxford Brookes, and other courses on learning and teaching from OCSLD.
To orient yourself and to get a feel for the course please watch our welcome and introduction to course technology videos here.
The content of the course is open to guests. To contribute to discussions and share your ideas please enrol by following the 'joining a course' intructions.
You will find a list of discussion forums below. To get started:
- "Arrivals lounge". Please click on the link and visit the lounge to introduce yourself to other participants. Have a virtual cup of coffee or tea and discuss your aims for the course.
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Discussion forums
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If you are interested in collected openbadges for the course via the Mozilla backpack,then please follow the instructions in the link below and tick the box next to an activity as you go through the course and complete them.
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text:
In June I will make my way to London to participate to BritMums Live!, a two-day blogging event organised by the UK's biggest parent blogging network. BritMums has more than 4'000 influential members and with 500 attendees, the conference is the largest of its kind in the UK. I have already bought my ticket and organised my trip, but finding a sponsor to attend an event where I am certain to learn, network and enjoy myself would be the icing on the cake. 🙂
A few facts about Funky Wellies Random Thoughts:
- Four years of blogging with an emphasis on lifestyle, fashion, travel and music
- Loyal and engaged followers
- Cooperation with brands such as John Lewis, KENNETT Timepieces, Avenue 32, AlexandAlexa, Bags of Love, New Look, etc.
- Brands featured or mentioned in blog posts resulting in engagement on Twitter and Facebook: Re-tweets, favourite tweets, likes, shares and comments
- Poem written for the Desigual Share the Magic contest featured on their blog
- Freshly pressed on WordPress.com 3 months after starting blogging
- MAD Blog Awards 2014 – Blog of the Year nomination
- Recent interview for MultiCOOLty, an on-line magazine about multicultural living
- Invitations to the Berlin Fashion Week and to various fashion and lifestyle events
Photo copyright Resort of Desire
I am looking for a sponsor willing to cover my ticket, travel expenses and two-night hotel stay. In return, I can offer the following:
• A blog post introducing your brand as my BritMums Live! 2014 sponsor (being trilingual, the post could be in any combination of English, French and German should this be of interest)
• A mention and thank you in all the posts I am going to write about the event
• A mention in all my updates about the conference on social media networks
• A linked company logo or advert on the sidebar of my blog for a year
• Links to the posts written about the event on the relevant page on my blog
• A second post later in the year about a product, event, etc. your brand would like to promote
• Supporting your brand on social media networks through sharing, re-tweets, etc. during the whole of 2014
I am of course happy to discuss other ways of working together, such as wearing an outfit from your brand during the conference or partial sponsorship. The posts recounting the event will also be added to the Official BritMums Live! I was there linky on their website and get even more exposure that way.
Interested? My Get in Touch page is waiting for you… 😉

subset: commoncrawl


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Greater Toronto realtors reported 9,422 home sales through the MLS system in June 2012, which was down by 5.4 per cent in comparison to June of last year.
The year-over-year decline was largest in the City of Toronto, where sales were down by 13 per cent compared to June 2011. Sales in the rest of the Toronto Real Estate Board market area were comparable to a year ago.
Buyers continue to face the substantial upfront cost associated with Toronto's land transfer tax. Recent polling by TREB suggests that many households are considering home purchases outside of Toronto to avoid paying the tax. This goes a long way in explaining the disproportionate decline in sales in the city versus the surrounding regions.
The average selling price in June was $508,622 — up by 7.3 per cent compared to June 2011. The mortgage payment associated with the average-priced home in June, assuming 5 per cent down and a five-year fixed rate mortgage amortized over 25 years, would account for approximately 35 per cent of the average household's income in the GTA after adding property tax and utility payments.
I asked Jason Mercer, TREB's senior manager of market analysis, to provide some commentary on the monthly stats and the new lending guidelines.
"According to new mortgage lending guidelines set out by Finance Minister Jim Flaherty, the GTA housing market remains affordable," Mercer said. "The share of the average household's income going toward major home ownership payments for the average priced home remains below the 39 per cent ceiling recently announced by Mr. Flaherty.
"The average household in the GTA continues to benefit from a considerable amount of flexibility to account for higher interest rates moving forward," Mercer said.
As for the commercial market, TREB's commercial division reported almost 3.5 million square feet of total leased space in the second quarter of 2012. This figure represented a decline of 22 in the second quarter of 2011. While the amount of space leased was down year-over-year, average lease rates were up for industrial, commercial/retail and office properties.
Industrial properties accounted for close to 80 per cent of total leased space on the Toronto MLS system in the second quarter, with deals completed for over 2.7 million square feet of industrial space, down by 7 per cent compared to the second quarter of 2011. The average lease rate for industrial properties transacted on a per-square-foot-net basis, and for which pricing was disclosed, was $4.92, representing a 13 per cent increase year-over-year.
I asked TREB's commercial division chairwoman Cynthia Lai to provide further insight.
"Given the degree of economic uncertainty that has characterized the Canadian economy this year, it is not surprising that the amount of space leased was down in the second quarter compared to the same period in 2011," Lai noted.
"With this said, while some firms may have temporarily taken a step back from further real estate investment, we continued to see enough demand for average lease rates to remain buoyant over the past year."
Sales of industrial and commercial properties, with 98 and 95 transactions respectively, were down in comparison to the second quarter of 2011. There were also 50 office transactions representing a slight increase over the second quarter of 2011. Changes in average selling prices compared to last year were mixed. The average price per square foot for sold industrial properties was up substantially on a year-over-year basis, whereas the average selling prices for commercial/retail and office properties were down.
"Price change can often be driven by a change in the composition of sales from one year to the next. This was certainly the case for industrial transactions in the second quarter. Last year, larger industrial properties, which generally sell for less on a per-square-foot basis, accounted for a much greater share of transactions compared to 2012. This compositional shift was the main driver of the jump in the average industrial selling price," Lai said.
Ann Hannah is president of the Toronto Real Estate Board. The views expressed here are those of the president. For more information, go to TorontoRealEstateBoard.com. Follow on Twitter, on Facebook and YouTube.


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Android marshmallow is latest iteration in the Android OS. Its version number is six and as it is said it is next to L (Lollipop). The release date for android 6.0 is said to be 05-oct-2015(Today!!) and certainly like me you would like to know if your device will get it or not? What would be new features? And at last when you googled all your queries, what would that catchy words mean?
So let's start from features, what will be the new features of marshmallow.
Google says that lollipop was design centric update, but 6.0 is performance oriented. Of course there are many new features, and exiting things but there are lot more bug fixes, which users may not notice. There are more exciting things for app developers and designers. Let's dive now.
Google now on tap:
This is simple, yet powerful feature. Here is how it works. You press and hold home key during any app and Google now will read the screen. It will look for any interesting links, photos celebrity name and what not. You will be prompted with more information about what is available on screen.
Let say someone sent you a name of a song, you tap and hold home key while you read a message. You might prompted with information about artist and may be a Youtube link.
Fun, or not?
Everybody claims to shave battery and then does nothing. This new update in masrshmallow may be different. It has simple idea. Pause apps which are not being used. Andoird monitors your device and pauses apps which are not being used. Nothing is free in this world and so is the battery life. The tradeoff here is we may not have updated content when we launch app which is paused, but we may have longer battery life. Sounds fair enough.
USB type c Support:
If you are like me who thinks that as far as data is transferred and you don`t need to buy a new cable things are fine. This is worth to know. Apple already introduced this and google is adding support in 6.0. Does this makes difference? Well certainly. The idea is to replace both ends. Now a days we use usb 2.0 or 3.0. The data cable we use has one full size usb and other side is micro variant. In usb type c both ends will be the same. So on client device and host device there will be a same type of usb and no need to worry about which plus in where. You can tell it is reversible usb connector. You can go here and here to know more.
Please note that this is a hardware based specification and your phone needs to have usb type 3 connectors. If you are buying new phone and want to know which phones have usb type 3 connector, go here.
App permissions:
We all wanted it. At one time or another we have thought that what if we can deny to certain permissions and still be able to use apps. There are updates in this section and on someday we can see our dream come true.
For example let say you like to use certain app that can play music. The music app needs to read and write sd card, needs internet to update tags and metadata and of course ads may be downloaded. What if that app also need to read contacts and your messages. Things are fishy here. Earlier you had only once choice, if you are not agree, you don`t install app at all.
Now it changes with Android marshmallow. You are prompted to allow or decline when certain app needs certain resource. Like if the app need to record audio, you will be prompted. Unlike earlier days when you are asked for permissions at installation time, here you can allow or deny for individual requests. You can revoke access later on. You can look for any resource and who is using it. You may want to know which app is keeping tab on your location.
Sounds more power right?
Remember, with great power comes great responsibility.
Fingerprint support:
One more hardware dependent feature. The update is android will get native support for finger print. So if your device houses a finger print scanner, android will natively utilize it. For developers it will be easier to develop apps using in built classes rather than writing complex logics. Your screen may be used as finger print reader. Not sure yet. Hope is the moral of the story.
App links:
Remember creepy "Open with dialogue" and its minion notification saying "You can clear defaults blab la bla….". Well google is not a fan. The app links are more intelligent now. Android marshmallow will know that which apps do what. You won't be asked for a Youtube link for "Open with" or for email link. Respective app will fire up immediately. This is a small feature, but this is what Android m stand for. Increasing productivity. Lots of people will feel that Android is smarter and easier and they won`t know why.
Cut, copy and paste:
Most used functionality in this digital world. When you select text in current android, you are prompted with some icons which can be used for these functionality. Now google is improving these. You will have buttons with cut, copy or paste written over it. So you don't have to deal with tiny icons. As I said earlier. More productivity is a mantra for marshmallow.
Who will be the lucky one?
Of course, nexus devices are first, they will be,
- Nexus 5
- Nexus 6
- Nexus 7(2013)
- Nexus 9
- Nexus Player
You can skip line and use official factory image. Check out here. Your data will be wiped if you use factory image.
Once owned by google and now a Lenovo company always delivers updates before others can.
- 2015 Moto X Pure Edition (3rd gen)
- 2015 Moto X Style (3rd gen)
- 2015 Moto X Play
- 2015 Moto G (3rd gen)
- 2014 Moto X Pure Edition in the US (2nd gen)
- 2014 Moto X in Latin America, Europe and Asia2 (2nd gen)
- 2014 Moto G and Moto G with 4G LTE2 (2nd gen)
- DROID Turbo
- 2014 Moto MAXX
- 2014 Moto Turbo
- One M9 (by the end of 2015)
- One M8 (by the end of 2015)
- One M9+
- One E9+
- One E9
- One ME
- One E8
- One M8 EYE
- Butterfly 3
- Desire 826
- Desire 820
- Desire 816
For more.
So this is it. Keep it sweeter, Marshmallow…..
Attribution for images:
The images i used are not mine. They are used for non commercial information purpose only. The copy right are owned by respective owners. Thanks.
- http://cdn.androidadvices.com/wp-content/uploads/2015/08/Google-Android-M-1024×524.jpg
- http://cdn.redmondpie.com/wp-content/uploads/2015/08/Android-6.0-Marshmallow-main1.png
- http://core0.staticworld.net/images/article/2015/06/google-now-on-tap-movie-100589009-large.idge.jpg
- http://happyfathersdaygiftsideas.com/wp-content/uploads/2015/09/Doze-sync.jpg
- http://www.datapro.net/images/usb_types.jpg


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Sunday, 1 January 2012
Happy New Year!
One of my resolutions last year was to walk more...we've enjoyed some lovely days out walking with friends and family; It's amazing how quickly you can cover a couple of miles, when you're chatting away! We had a fantastic time at Disney World and must have walked for miles each day in the 30C+ heat! Although this year's holiday will be a more relaxing one (in Greece), I hope to continue our weekend walks, and will certainly be getting our money's worth from our National Trust membership.
I think I've managed to cut down slightly on the amount of cheese I cook with, and have also veered away from using as many meat substitutes as I did, and swapped them for extra vegetables and pulses. I'll be using my new River Cottage Veg Every Day! cookbook to continue on this quest this year.
The girls have definitely improved in the amount of jobs they do around the house, and were a fantastic help just before Christmas when I was ill with a stinking cold. Let's hope they keep this up during 2012.
Mr O hasn't done too well on his DIY resolution, but he has promised that he'll be getting someone in to do the jobs that he doesn't have the time or inclination to complete!
My main resolution this year, is to do more gardening and improve on my fruit/vegetable/herb plot; I wonder how well I'll stick to that one? So what are your resolutions this year?
Join in the Britmums bloghop...
Pin It
3 comments:
Ah so you do make resolutions and you stick to them , well done :) Wishing you lots of happiness for 2012 xReplyDelete
I've been trying to achieve some of the same resolutions for 30 years. I've linked up (no. 50). Thanks. And Happy New Year to You.ReplyDelete
Well done - sounds like you achieved last years. I didn't write mine down last year, so not sure if I achieved them or not, but I certainly made lots of positive changes in my life and intend to consolidate on those this year. Thanks for providing the link up - I found you via Midlife Singlemum :)ReplyDelete
Thanks very much for your comment. I love hearing your opinions, so please rest assured that genuine comments and competition entries will be visible after approval. This may take 24-48 hours, depending on how hectic my work/home life is at the time!


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Wednesday, March 11, 2009
It seems that many crafters have had problems with dealers or galleries. The main complaints seem to be having trouble collecting money, artwork is lost or damaged, you are told that no artwork has been sold when it actually has, and that general communication has stopped between you and the dealer.
As artists what can we do to ensure this doesn't happen?
I think the main answer to that is ask lots of questions. Here are some questions that I think are fine to ask without seeming nosey or annoying.
(At this point you obviously know when and where the show is.)
1. (If you don't know) How soon before the show opens do you need the artwork?
2. Do you save the box the artwork is shipped in?
3. Do I need to include return labels with my sent artwork?
4. Do I need to pay return postage if my artwork doesn't sell?
5. Do I need to send return postage with my art work?
6. How do you accept payment for return shipping? (Paypal, personal check, etc.)
7. If my work does not sell, how soon after the show closes do you return unsold work?
8. Do I need to label my artwork? (name, title, price, etc.)
9. Do you take a commission and how much?
10. If my work sells, how soon after the show closes do you send out payment?
11. How do you send out payment? (check, Paypal)
12. Do you need an invoice of sold item(s)?
other questions you might want to ask
13. Have you put together a show before?
14. How many participants are involved?
15. Do you have a website?
16. Is there a press release for the show? If so can I get a copy?
I've created an invoice and inventory file that you might find handy too. I also have this in pdf form I could mail to anyone interested.
I think people will be less likely to take advantage of you if they see how organized and professional you come across and if you start asking questions.
10 comments:
- Louise said...
Good post. Thanks for putting up the list of questions and the spreadsheets.
I was lucky in that I have not had too bad an experience. But its something to keep in mind for the future. I think its important to create awareness of this problem as it effects so many plushie and craft makers.
- March 11, 2009 at 5:11 PM
- Fantastic Toys said...
Good info .. marking for reference.
- March 11, 2009 at 8:35 PM
- Christina Ward said...
Thanks for posting this very useful info.
Let me add, that members of the PlushTeam worked together to coordinate communications, ask questions, research and vet requests, opportunities and shows.
Utilizing the collective intelligence of the plush community can help prevent misunderstandings (and disasters).
- March 11, 2009 at 8:39 PM
- robyn fabsits said...
That's awesome. I too think if we all work together we can prevent being taken advantage of. Keep an open line of communication among everyone!
- March 11, 2009 at 9:03 PM
- Absolutely Small said...
Thank you so much for posting this, Robyn! It's wonderful to see a clear list of questions to ask. And I love the way that spreadsheet looks!
- March 12, 2009 at 11:36 AM
- robyn fabsits said...
I posted this on my blog too and received this comment that I thought was good info.
Blogger krakit said...
Excellent approach to dealing
with dealers and galleries.
If the gallery has done a
show before, then you can
ask for a list of artists
that participated in
previous shows. This becomes
your list of references to
call/contact to see how
they were treated.
You can also ask, "Who are
the other artists that will
be in the show that I'll be
in?" This gives you a list
of people who you can contact
in case something goes wrong.
If any of them are mistreated
also, then you can work as a
team to straighten things out.
It's always easier when you
have someone working with you.
- March 12, 2009 at 12:14 PM
- teneisha said...
I am relived but not happy to hear that other Plush Artists have run into these problems. I had come to the conclusion that shows just were not worth the trouble for all these reasons that you stated.
- March 12, 2009 at 4:47 PM
- Miss Oneyes said...
Great article! I've dealt with a few difficult situations myself regarding art shows. Some ended well, others not. I want to include some info for international participants. When your artwork is being send back to you make sure the gallery/curator checks the 'returned goods' box on the custom form otherwise you might need to pay tax, etc. when your package arrive. It can be a lot of money depending on the value of the package. So be sure to keep that in mind.
- March 13, 2009 at 6:57 AM
- Bear and Bird Boutique + Gallery said...
Unfortunately, I don't think it is limited to plush artists who are treated this way. :-( Hearing about problems like these from artist friends was one of the reasons we started a gallery in the first place. I can proudly say that we pay our all our artists promptly and return all unsold artworks the week after the shows end! Not all galleries are shady. :-)
- March 27, 2009 at 8:35 PM
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There is no need to invest much at first. You may start earning with as small sum of money as 20-100 dollars.
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Its head office is in Panama with offices everywhere: In USA, Canada, Cyprus.
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and go! Let`s take our chance together to become rich
- December 2, 2009 at 4:17 PM


text:
You better believe that I am compressing it up the entire week, and during the marathon. If you didn't know, I LOVE compression gear! Seriously, if I could wear it to work and have it be alright I probably would. Oh wait, I already do.
I've already told you that Aspaeris Pivot Shorts is a sponsor for the female runners on our Reach the Beach: New Jersey team (that finally has 12 runners, yay!) but I haven't told you that PRO Compression is also our sponsor!
Why should triathletes, runners and endurance athletes use PRO Compression socks?
Mike and I already owned one pair of PRO Compression socks each, I saw a sale on Schwaggle and took advantage of it.
PRO Compression was so generous that they provided each runner on our team two pairs of socks to use during training and the relay. I decided on neon yellow, good for night runs, and black, good for disguising as appropriate work attire. Mike already owned a pair of neon green so he went with black and red.
Now on to the good stuff, the pros and cons of these bad boys!
- They come in a lot of fun colors, so you can match them to your outfit (obviously important to me, see the above photo).
- If you join their mailing list you will receive emails about a "Sock of the Month" that is offered at a discount price.
- PRO Compression socks feel great during training runs and after. I wear them for training and recovery and I have been known to wear them two days in a row! Not ashamed one bit.
- Their price is on par with other compression socks available and with the occasional discount you can get them for cheaper than other brands.
- Figuring out the right size can be tricky. Mike and I both went down a size when we received our socks for Reach the Beach as compared to when we bought them on our own (although Mike did one in LXL and one in SM and wishes he did both in SM).
- We went down a size because of the compression but also because the socks go above your knees! We still have to fold them over a little bit at the top, but not as much as with the larger sizes.
All in all, I love these socks and I am really happy that PRO Compression is one of our sponsors for Reach the Beach!
Do you love compression socks?
PRO Compression is a sponsor of our Reach the Beach: New Jersey relay team and they provided each of us with two pairs of socks to wear. I was not compensated for this review and all opinions, as always, are my own.


text:
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International conference on organometallic and coordination chemistry
Venue: Nizhny Novgorod – Goritsy - Nizhny Novgorod
Location: Nizhny Novgorod, Russia
|Event Date/Time: Sep 02, 2008
|End Date/Time: Sep 08, 2008
|Registration Date: Mar 15, 2008
|Early Registration Date: Mar 15, 2008
|Abstract Submission Date: Mar 15, 2008
• Transition metals, lanthanides, main group elements
• Coordination and bioinorganic chemistry
• Organometallic catalysis
• Coordination polymers
• Chemistry of materials
The conference will take place on a board of comfortable four-decker ship "Georgy Zhukov" running along Volga and Sheksna rivers from Nizhny Novgorod to Goritsy and back. The day of departure from Nizhny Novgorod is Tuesday, September 2, the day of arrival to Nizhny Novgorod is September 8.


text:
Memento Mori
Outstanding book
available at:
Email Kerodin
We are a week out
from November 2.
Republicans are seeking to further manipulate the
Class of 2010. SEIU technicians are
responsible for
voting machines in Nevada...that are curiously
defaulting ballots for Harry Reid. Voting
machines in
North Carolina are having problems, in the favor
of D's.
New York, Illinois, and
Chicago work feverishly to disenfranchise
hundreds of thousands of voters. The
foreclosure fraud is hurtling the economy toward
the final moments of its life. Obama hits
37% voter approval. DHS War Games against
Domestic Terrorists.
Real Tea Party
Americans are white hot, and not sanguine that the
politicians running in their name will serve with
their convictions: No Tea Party candidate is calling
for heads to roll over the mortgage fraud and
foreclosure fraud, of abolishment of all Second
Amendment laws that...infringe.
They are not talking
about a shock and awe campaign against Social
Security, Medicare, Medicaid, even Healthcare.
They are not
campaigning on a platform to unseat activist Federal
Judges for the high crime of Treason, as they have
deemed Congress can know no bounds so long as it
affects Commerce and/or General Welfare.
A wounded, angry,
Collectivist, Lame Duck Congress will sit in short
America is a
powder keg...and mental midgets are playing with
blow torches.
I recommend that
readers visit the following Patriot sites, at least
twice each day:
Western Rifle Shooters,
Washington Reb,
Mike at Sipsey,
Denninger, David at
ProActiveConservative and
Devvy. Be informed, up to the minute.
Do this every single day at least until the
Lame Duck session is over and the new folks are
sworn in.
If you are reading
this column, you probably have a good idea where we
are heading as a nation.
To survive, to
prevail as a place where Liberty is known to
Citizens, we will need some of this:
And this...
Because there is
going to be much of this...
Every Patriot in
America today should be on
Jeff Cooper's
YELLOW - This is a relaxed state
of general alertness, with no specific focal point.
You are not looking for anything or anyone in
particular; you simply have your head up and your
eyes open. You are alert and aware of your
surroundings. You are difficult to surprise,
therefore, you are difficult to harm. You do not
expect to be attacked today. You simply recognize
the possibility.
Every Patriot should be ready to shift to
at a moment's notice.
In Red, you are ready to fight! You may, or may
not, actually be fighting, but you are MENTALLY
PREPARED to fight.
Please forgive that I dare add to Col. Cooper's
Condition Red definition: You must have your
Fighting Go Bag immediately available.
If you do not yet have a Fighting Go Bag
built, it is a Go Bag that is specifically
set up with the tactical gear and weapons you will
need if you are suddenly forced into action, whether
defensive or offensive, and away from the comforts
of home for up to 72 hours. I intend to launch
a website devoted to this topic in the next couple
weeks, complete with reviews of gear. (The site will
be free).
Remind your family members of their protocols in
unusual circumstances. Example: If your kids
are at school and they go into lockdown, which
parent goes to collect the little darlin's.
think the time between the election and end of the
Lame Duck session will be very dangerous, and
Patriots must be ready. There are several
scenarios that will be in effect through the end of
the year, any of which could be a trigger that
forces confrontation. Remember, Bernanke is
scheduled to give a speech on November 3 about QE2.
do not know what will happen, my friends. I
know where Patriots want to go, rhetorically
speaking. I know where the Political Class
wants to go.
There will be ugliness.
In the
will have this...
Excerpt: There
comes a time when civility is no longer appropriate
as the only option on the table. Dare we not offend the
sensibilities of Liberals, Socialists, and Communists in our
midst who are ruining and destroying our republic? Are we
to cower and sheepishly genuflect when we are scolded for
the tone or choice of our words in the face of ruin,
poverty, tyranny, and death?!
Excerpt: You are a
fool if you do not believe that elements of the Left would
use force, if they could, to compel you to comply with many
of their edicts. In drafting healthcare reform, they use
the threat of financial fines, felony conviction and
prison if you refuse to buy health insurance!
How is that not only a
degree or two removed from a pistol to the head? We are
undeniably heading toward the same tyrannies known to
Russians, Germans, and the Chinese. It starts with
Liberalism, advances to Socialism, and ends with Fascism,
Communism, or some other tyranny…and death.
We have a
culture of people whose first response to a physical threat
is to dial 911, or worse, a lawyer. We have a nation of
people who will dump hot coffee on themselves, then sue the
restaurant – and win! We have a nation of educators
who suspend children for drawing a picture of a handgun or
for bringing a Boy Scout knife-and-fork kit to show and
We have a nation of
people so removed from the food chain that many would starve
to death if the local supermarket closed. We have a nation
of people who cannot truly grasp the hardships faced by most
of the people in the world every day, and as a result we
have a nation of people who have lost fundamental common
Excerpt: The Bill
of Rights articulates the natural rights of man, rights that
are not bestowed by government, but rights that are innately
ours as human beings. These rights may not be taken from
us. These rights were written in plain language so that no
clever interpretation and manipulation of the intent was
possible. These rights may not be restricted, narrowed, or
infringed. Any attempt to do so is a violation of the
relationship between Man and Creator.
Every narrowing,
restriction, infringement, and clever interpretation imposed
upon us in the years since our Constitution was ratified is
simply a violation of our natural rights.
We hold that every
violation of the Constitution and Bill of Rights by those in
Government is an act of Treason, as these violations are
unjust, undermining the fundamental foundations of our
republic, breaking the pact between citizen and government,
and desecrating the relationship between Man and Creator.
Any man or woman who enforces these unconstitutional laws on
behalf of government is a treasonous soul and an enemy of
Liberty and humanity.
Sons of
Liberty Flag
Submit your
Email for updates
Click Here To Load This Formexperts.com Form
262,000,000 people were
murdered by governments during the 20th
Get your head
on straight, Patriot!Following the counsel of idiots and
hollow heroes regarding SHTF circumstances will get you
dead...and if you can't tell the difference between
serious men and hot-air machines, you're already half
way to a mass grave. Growling on
blogs about how you will not yield one more inch, or one
more of your gun rights, then letting LEO have your
pistol during a traffic stop makes you a pathetic joke, not
a Leader worthy of serious consideration. Hyperbolic
proclamations about what you will do to any Alphabet Agency
team making a dynamic entry to your home is hardly helpful
to the Patriot cause.
Man up
and think for yourself, or you are wasting perfectly
good air, and feeding those who depend on your intellect
and common sense false hope.
Mr. Kerodin
is an Author, Columnist, available Speaker & Speech Writer.
is Washington DC, my friend - when you play at a certain
level in this town, you will be elected, or convicted.
Sometimes, both. The order of events is
irrelevant." - Kerodin
Home Page
October 26, 2010
SHTF Basics
October 25, 2010
What does It say?!
October 25, 2010
It's the Constitution, Stupid!
October 22, 2010
Liberalism Kills Children
October 20, 2010
Civility? I Don't Think So...
October 18, 2010
At the
Margins of Credibility
October 17, 2010
Of Arms &
the Nature of Man
October 8, 2010
Mumbai on the Potomac
October 4, 2010
Revolution III
October 1, 2010
28, 2010
Foreign &
24, 2010
18, 2010
Second American Civil War
13, 2010
Blow Back
10, 2010
A Failure of Men
9, 2010
Liberals &
7, 2010
Us Versus
The Only Ones
6, 2010
4, 2010
Vote or Shut the Hell Up!
September 3, 2010
First Contact +1
September 2, 2010
First Contact
September 1, 2010
Do You Understand?
August 30, 2010
August 27, 2010
The Enemy of My Enemy...
August 24, 2010
Culling the Liberal Herd
August 22, 2010
III OpSec
August 21, 2010
August 18, 2010
III Considerations
August 12, 2010
III Conflict
July 19, 2010
III Percent Solution
July 19, 2010
With Whom You Stand
June 8, 2010
Freedom of Association
June 4, 2010
Memorial Day Contemplations
May 31, 2010
The Arizona Solution
May 20, 2010
Required Daily Reads
Gun Rights Examiner
David Codrea
War on Guns
David Codrea
Western Rifle Shooters Assn
Washington Rebel
Gun Rights 4
Street Irregulars
Mike Vanderboegh
"Liberalism, and Liberals, are ruinous to the republic,
and must be marginalized if America is to survive.
Patriots must step
to this challenge and risk the wrath of the Politically
Correct, and do the work that must be done to honor our
Fathers. Liberals must be stopped, at any cost." -
"No, I apologize for nothing. I know the truth,
regardless of what may be in the press. I know
that when I stand before Saint Peter, I will be granted
passage. If I am ever granted audience with God, I
have nothing to fear. I have lived the life He
chose for me, and I still have much work to do..." -
man looks forward into life when young and can imagine
for himself the life I have lived. But I am better
for it. I have been places never anticipated.
I have had experiences never dreamed. I have met
people who would have never otherwise been in my social
or professional circle. I have, many times, leaned
upon the words of Winston Churchill - 'When you are
going through Hell, keep going!'" - Kerodin
family continues to promote my values where I can not.
They are Patriots. If you ever meet my wife, you
will meet the most loyal wife and Patriot in America.
She is brave, brilliant, and bold. We fight
Liberal stupidity together through the First Amendment.
Laws change - and one day I will stand with her again in
the Second Amendment fight that she carries on when I
must stand aside." - Kerodin
Current political leaders are only the face of the problem
confronting America today. The underlying cancer
eating the American Soul is Liberalism. But for your
Liberal neighbors, Liberal politicians would never be
elected to office.
It is not sufficient to simply defeat Liberal politicians at
the polls. Liberalism must be defeated in our society
and Liberals must be marginalized, or this disease will kill
the republic.
Every patriotic business owner should immediately fire every
Liberal on staff and hire an employee who respects the
nation and our Constitution. Why should any business
owner suffer an employee who will simply vote for
politicians who further ruin the company?!
The Liberals in your community must be ostracized and denied
entry into your social circle. These stupid people are
responsible for the insanity that affects everything from
your property taxes to the curriculum taught to your
children. Why would you break bread with them, when
they are the reason your bread costs too much? Why
would any parent permit them access to their children, when
they are responsible for ruining your child's future?
This book
may not be for you.
If you consider yourself to be a Liberal or Progressive,
go away. You are not permitted to buy this book. This
book is written by patriotic Americans for patriotic
Americans. This is a discussion among ourselves, and if you
are a Liberal politician or you vote for Liberal
(Of the genus Stupidus
you are not invited to participate.
First, we will demonstrate that all politicians, judges, and
government employees at the Local, State, and Federal levels
who support federal Healthcare Reform, the Assault Weapons
Ban, TARP, Stimulus I, Free Trade Agreements, PATRIOT Act,
the new "Jobs" bill, or a host of other such Federal
programs or initiatives, are guilty of Treason against the
United States of America.
Secondly, businesses, multi-national corporations and
special interest groups that support Liberal politicians
and/or Liberal programs, Cap & Trade, Global Warming
legislation, et cetera, are committing Treason against the
United States of America.
Finally, we will demonstrate that those private Citizens who
support or vote for any of these politicians—once the nature
of the politician is known to the public—or programs are
equally guilty of Treason by knowingly lending material aid
and support to a Traitor.
The five most
expensive parts of our national budget are:
Social Security
Interest on the National Debt
Numbers 1, 2 and 3 are
wholly unconstitutional and brought to us by Liberals.
Number 5 is wholly a
result of numbers 1, 2 and 3!


text:
Industry sources said on 26 May that the MoD's contract negotiation committee concluded consultations to acquire 275 launchers and 5,500 Spike missiles in completed and kit form along with an undisclosed number of simulators.
The deal also includes a technology transfer to India's state-owned Bharat Dynamics Limited (BDL) to build another 1,500 systems and around 30,000 additional missiles.
The contract for the manportable, fire-and-forget ATGMs featuring third-generation active/passive guidance systems, and a top-attack capability is likely to be confirmed before or during the visit of Israeli president Reuven Rivlin to India later this year, official sources said.
Deliveries are expected to be completed 48-60 months thereafter, while BDL will continue to licence-build the Spike for the next 20-25 years.
India's Kalyani Strategic Systems, which signed a joint venture with Rafael in February 2015, will also be involved in the Spike ATGM contract, supplying components and subassemblies from a newly erected facility in Hyderabad.
In 2009 the MoD approved the acquisition of 1,914 ATGM launchers and 37,860 missiles, including training rounds and 107 simulators, through direct imports and licensed manufacture to equip the Indian Army's 359-odd infantry battalions.
Rafael's Spike was the only ATGM to undergo user trials in 2010-11. Consequently over 50 of these guided missiles with a strike range of between 800 m and 4 km were tested and approved by the Indian Army.
The MoD has since continually deferred the Spike procurement on the grounds that it would be a single-vendor purchase, which since 2002 has largely been discouraged under successive editions of the Defence Procurement Procedure (DPP).
However, pressure from the army, which operates licence-built Soviet-era wire-guided 9M113 Konkurs as well as French MILAN and MILAN 2T ATGMs, fast-tracked their procurement.


text:
I love handmade jewelry and I would love to share a couple of works done by my friend Deepika 🙂 These are custom made and she has a wide range of designs/beads/pendants to choose from. She charges a nominal rate for shipping and handling! and you would get your stuff in less than a week 🙂
You can reach her at email@example.com and here is her facebook page which has some more designs! Now sit back and enjoy her work!
All the items came up in this sturdy yellow cover (which was again covered with bubble wrap and a cloth!)
And each individual item was packed in zip locks like this,
Now getting in to designs, this one is called "Rope of Love", the beads are quite big in size and this set has a matching earring and bracelet! This would go well with a saree or a suit 🙂
This one is "The Golden dots", these are made of small beads; the best part is the pendant! it is too good! this would also go well with both saree and suit 🙂
Closer look of earrings/pendant and bracelet,
These are the earrings, except for the middle one the rest are my gifts (Thank you Deepika :))
This is from her very first collection, my first buy from her 🙂 its called Cheerful charms!
The (free) earrings – except the red one!
A hand written note from Deepika with her contact details 🙂
The best part of her jewelry is the neatness in her work and I could see how each piece has been crafted with love and passion 🙂 This is one buy you wouldn't regret and worth every penny spent!!


text:
OH! MY! GOD! Do we have a very bizarre episode of Life Lessons for you! Colton and Jon start off with some of the usual small talk before they cover Chapters 21 and 22 of the manga. Followed by a double Life Lessons segment and the usual Anime/Manga Comparison. Get ready for a lot of Jojo's and playful teasing of the female gender this episode, because there's a lot of both. Enjoy!
Show Notes
Buy Gintama Volume 3 on Amazon
Or tell Viz Media you want to buy it digitally!
Watch Episode 53 of the anime on Crunchyroll
Subscribe to the iTunes feed for Jon's Pony Bits Podcast


text:
This steam table pan cover from Browne-Halco is perfect for keeping chilies, sauces, toppings, and syrups debris free and fresh. This steam table pan cover accommodates 1/2 size steam pans and has a slot so that spoons and ladles can easily remain in the pan for easy dipping without leaving a gap in coverage. This lid has a 24 gauge 18/8 stainless steel finish making it exceptionally durable and easy to clean. The construction of the 1/2 size steam table pan cover will resist dents, scratches, stains and much more. This 1/2 steam table pan cover also has a handle for easy removal. This steam table pan cover has a notched flat design making it easy to store and stack. Make this steam pan lid a part of your kitchen today and keep your foods fresh and looking great!
Steam Table Pan Cover, 1/2 size, notched, 12-3/4"L x 10-3/7"W, solid, flat, handled, 24 gauge 18/8 stainless steel, NSF
Important Prop 65 information for California residents.
Browne 575539 Specifications
|Notched Lid
|Parts & Accessories
|Part Type
|Product Type
|Kitchen Tools & Supplies


text:
Breaking News! Susan Sarandon And Tim Robbins Split After Two Decades Together
We're so sad to see these two calling it quits after more than 20 years together — that's practically an eternity in Hollywood!
"Actress Susan Sarandon and her partner of 23 years, actor Tim Robbins have announced that they separated over the summer," the actress' rep confirms to HollywoodLife.com. No other details about the split were available.
We're wondering if the couple, who never officially married, will spend the holidays together or separately with their two children, 20-year-old Jack and 17-year-old Miles. Susan also has a daughter, 24-year-old Eva, from a previous relationship with Italian director Franco Amurri.
The couple met for the first time in the 1988 film Bull Durham and seemed to be the perfect match. Both were in the business, won Oscars and shared the same political (outspoken liberal) views.
Tell us, are you shocked to hear that Susan and Tim have broken up?
Get More on Hollywood splits:


text:
The ABR Registrar has established the AUSkey System as Public Key Infrastructure to facilitate internet-based electronic transactions between Business Entities and Agencies, and manages the AUSkey System's operational Certification Authority (the ABR CA).
This document is the GKP003 Device Certificate Policy. This Certificate Policy (CP) sets out the rules applying to, and provides policy and operational guidance on the deployment of, AUSkey Device Certificates issued by the ABR CA.
This CP must be read in conjunction with the following documents, which can be accessed online:
See CPS section 1.1.1.
See CPS section 1.1.2.
See CPS section 1.1.3.
Note: the COI for AUSkey Certificates is restricted to government Agencies who are part of the SBR Program, and Business Entities who have an Australian Business Number (ABN).
Device Certificates are used to identify servers or other computer devices within organisations, rather than individuals within organisations.
An AUSkey Device Certificate:
See CPS section 1.1.4.
Note: a document hierarchy applies: the provisions of the Conditions of Use or other relevant contract override the provisions of this CP, and the provisions of this CP override the CPS.
This document is known as the GKP003 Device Certificate Policy. It is identified by the object identifier (OID): 220.127.116.11.3001.1.1.8.1, based on the following structure:
ISO code
Member Body
Australian Business Register (ABR)
Australian Business Register Root CA (RCA)
Australian Business Register Operational CA (OCA)
Device Certificate Policy
Version number
See CPS section 1.2.1.
See CPS section 1.3.1
See CPS section 1.3.2.
See CPS section 1.3.3.
See CPS section 1.3.4.
See CPS section 1.3.5.
See CPS section 1.3.6.
See CPS section 1.3.7.
See CPS section 1.3.8.
Note: a Device Custodian is the individual responsible for safeguarding and managing the use of an AUSkey Device Certificate on behalf of the Business Entity identified in that Certificate. The Device Custodian is linked to that Certificate linked through processes external to the Certificate (that is, the Device Custodian is not identified in the Certificate itself).
See CPS section 1.3.9.
Note: a Device is computer hardware (such as a server) onto which a Device Certificate may be installed. For an AUSkey Device Certificate, the Device on which it is installed must be owned, controlled and/or operated by the Business Entity identified in that Certificate.
See CPS section 1.3.10.
See CPS section 1.3.11.
The appropriate use of an AUSkey Device Certificate is limited to authenticating the Device identified in that Certificate as owned, controlled and/or operated by the Business Entity identified in that Certificate for the purposes of a machine-to-machine interaction between that Business Entity and an SBR Agency within the AUSkey COI.
A typical transaction for an AUSkey Device Certificate would be a Business Entity's system submitting a form (that does not need to be lodged or signed by an individual) directly to an SBR Agency's system through the SBR channel.
Note: the SBR channel refers to the lodgment of forms using SBR-enabled business software.
An AUSkey Device Certificate is designed for the Business Entity identified by its ABN in that Certificate to authenticate itself, and that it owns, controls and/or operates the Device identified in that Certificate, for the purposes of carrying out a machine-to-machine interaction with an SBR Agency within the AUSkey COI. The AUSkey System does not support use of AUSkeys by or with any other relying parties. Any person who uses, or relies on, an AUSkey Device Certificate in any other circumstances does so at their own risk and responsibility.
Note: the use of an AUSkey Device Certificate for a given transaction with a participating SBR Agency depends not only on the nature of the transaction (whether it can be carried out machine-to-machine, or needs to be signed or submitted by an individual), but also on the Agency's system (whether it is designed to accept that transaction machine-to-machine). For transactions submitted and accepted using a web browser, an AUSkey Standard Certificate should be used. AUSkey Device Certificates are not suitable for transactions that require a web-based logon.
Find out more
For other limits on use, refer to the:
Any kind of unlawful or improper purpose of an AUSkey Device Certificate is prohibited.
See CPS section 1.5.
See CPS section 1.6.
The AUSkey System operates several repositories supporting its operations.
See CPS section 2.1.1.
See CPS section 2.1.2.
See CPS section 2.1.3.
Every Certificate issued under this CP must have a Distinguished Name (DN) that is unique to the Device the subject of the Certificate and compliant with the X.501 standard. The DN must be in the form of a X.501 printable string and may not be blank.
That DN will be present in the Certificate's subjectName field, as set out in the certificate profile outlined in section 7 of this CP.
The common name of the Device is a component of that DN, and is supplied in the application for the AUSkey Device Certificate. The name supplied must be meaningful, unambiguous and (in the Business Entity concerned) unique to the Device, and should be either a domain name or an IP address as these will provide unique and distinguishable Device names that are both intuitive and allow for a logical and documented Device naming schema within the Business Entity.
The AUSkey System does not allow anonymity or pseudonymity for any AUSkey Certificate subject names, including Device names.
Any disputes in relation to names in AUSkey Device Certificates will be resolved by the AUSkey Policy Management Authority (AUSkey PMA).
Note: although Device names must be unique, it is possible that a single Device may be issued multiple Certificates. This is to allow for cluster implementations so that a Certificate may be installed on each individual server within a cluster. For example, a Business Entity may have several servers in an array for failover and load balancing. An AUSkey Device Certificate must be installed on each of those servers. It is optional how a Business Entity would name their Device Certificates in such a configuration. If it elects to have:
See section 3.1.2 of the CPS.
Note: for identify validation, the AUSkey System allows identity details to be entered online, which are then validated to a previous documentary based Evidence of Identity (EOI) process/es. In some cases documentary EOI is required, such as where the identity details supplied are insufficient or incorrect.
An application for an AUSkey Device Certificate must be made online through the AUSkey Manager by an Administrator for the Business Entity concerned, and that Administrator must nominate a Device Custodian to be associated with that Certificate. That Administrator may nominate him or her self as that Device Custodian.
When applying for an AUSkey Device Certificate, the Administrator initially identifies and authenticates him or her self to the AUSkey Manager using their AUSkey Standard Certificate (a website logon, including a valid password).
For the identity validation details required in order to obtain administrator level privileges in relation to an AUSkey Standard Certificate, see GKP003 Standard Certificate Policy section 3.2.1.
Note: For applications for Standard AUSkeys with Administrator level privileges, existing ABR processes are applied to verify the identity of the proposed AUSkey holder:
In an application for an AUSkey Device Certificate (to be held for a Business Entity), the nominated Device Custodian is selected from a list of individuals who hold a valid AUSkey Standard Certificate for that same Business Entity, and is initially identified and authenticated by reference to their Certificate.
For the identity validation details required in order to obtain an AUSkey Standard Certificate, see GKP003 Standard Certificate Policy sections 3.2.1 and 3.2.3.
Note: Applications for Standard AUSkeys with User level privileges must be made or approved by an Administrator whose identity has been verified (in accordance with existing ABR processes on identity verification) and who verifies the identity of the proposed AUSkey holder.
AUSkey Device Certificates are renewed automatically.
The renewal process is described in sections 4.5 and 4.6 below.
If the revocation of an AUSkey Device Certificate (held for a Business Entity) is requested through the AUSkey Manager by the Device Custodian associated with that Certificate, or by an Administrator for that Business Entity, they identify and authenticate themselves to the AUSkey Manager using their AUSkey Standard Certificate (a website logon, including a valid password).
If a telephone request is made to an AUSkey Operator for the revocation of an AUSkey Device Certificate (held for a Business Entity), the caller must provide sufficient identity details to allow the AUSkey Operator, in accordance with existing ABR processes, to validate the caller's identity, and verify their status as the Device Custodian associated with that AUSkey Device Certificate, or an Administrator for a or Business Associate of that same Business Entity.
All revocation requests must come through the ABR RA. The ABR CA will only action a revocation request if the ABR CA successfully validates the request by verifying the ABR RA's signing certificate.
This section deals only with the life-cycle operational requirements for AUSkey Device Certificates. For life-cycle event details for AUSkey Standard Certificates, see the applicable CP. Details of certain infrastructure certificates not used by any end entities may be found in the CPS. The certificate life-cycle events are described at a high-level, from the perspective of human end users.
Note: all certificate life-cycle event requests must come through a valid ABR RA communication, using standards based formats such as Public Key Cryptography Standards (PKCS) payloads. At a technical level, a request will only succeed if the ABR CA is able to successfully validate the request by verifying the ABR RA's signing certificate.
An application for an AUSkey Device Certificate (to be held for a Business Entity):
The Administrator may nominate – as the Device Custodian – either themselves or another individual who holds a valid AUSkey Standard Certificate for the Business Entity concerned. The individual nominated may already be associated with another Device Certificate as its Device Custodian.
The typical issuance of an AUSkey Device Certificate includes these steps:
Note: the selected store file may be temporary pending the Device Custodian transferring the Certificate to e.g. the server location – see section 4.4.1 below.
Note: if a password already exists due to prior issuance of an AUSkey Certificate to the Device Custodian's selected location, then the correct password must be entered.
The AUSkey Device Certificate Conditions of Use set out responsibilities of the Device Custodian of an AUSkey Device Certificate (and of the Business Entity for which that Certificate is held) in relation to that Certificate. Responsibilities of the Device Custodian are also set out in this CP. That Device Custodian's acceptance of those Conditions of Use constitutes acceptance of that Certificate. The use of that Certificate constitutes acceptance of:
AUSkey Device Certificates operate with a single Key Pair and have their keyUsage extension set to include these values:
This means that, for the purposes of both X.509 and this CP, an AUSkey Device Certificate may be used for (and its one Key Pair can be used for) both signing and encryption (confidentiality) purposes. However, encryption use should only be for traffic in transit. AUSkey Device Certificates are not designed to encrypt data long term, for example in a database.
Note: SBR Agencies may only accept Device Certificates for limited transactions and only then if their systems are designed to accept those transactions machine-to-machine.
The Device Custodian for an AUSkey Device Certificate is responsible for:
Other responsibilities and obligations of the Device Custodian are also set out in this CP, the AUSkey Device Certificate Conditions of Use and the CPS (e.g. CPS sections 4.1.2, 4.4, 5.7.3 and 6.1.1).
Note: a Business Entity remains responsible for any transactions performed on its behalf using its Device Certificate, and for ensuring its Device Certificate is managed in a secure manner. Before a Business Entity enters onto an IT Outsourcing, SaaS or similar arrangement – particularly where its Device Certificate is hosted by the 3rd party provider or the Device Custodian is not its direct employee – it should obtain its own legal advice on managing those responsibilities under that arrangement.
See CPS sections 1.3.10 and 6.1.4.
Device Certificates are renewed automatically as follows:
Note: once the AUSkey has been renewed, expiry is again two years. If it is used after 10 months from its renewal date and before its expiration date, is once again renewed. This means that a Device which uses an AUSkey only once year would always have a current AUSkey.
See section 4.6 below for Certificate re-key.
If an AUSkey Device Certificate is revoked it will not be renewed. Instead, a new Certificate must be applied for and issued (see sections 3.2, 4.1 and 4.2 above).4.6 Certificate Re-Key.
Certificate re-key is the process of generating a new Key Pair and issuing a new Certificate that certifies the new Public Key. All AUSkey Device Certificate renewals include re-keying as follows:
The AUSkey System has no limit on the number of renewals it will perform on a single Certificate.
If an AUSkey Device Certificate is not used within 14 months of its expiration date, it will expire at the end of its validity period (as set out in the Certificate Profile in section 7 below). The AUSkey System will not renew revoked or expired AUSkeys. Instead, a new Certificate must be applied for and issued (see sections 3.2, 4.1 and 4.2 above).
Certificate modification is not supported by the AUSkey System. See CPS section 4.7.
See CPS sections 4.8.1, 4.10 and 5.7.1.
Note: an Administrator can re-assign a Device Certificate from one Custodian to another (see GKP003 Standard Certificate Policy section 4.4.2). If a Custodian's Standard Certificate is revoked, the Device Certificate needs to be re-assigned within 30 days otherwise it will be automatically revoked.
Revocation of an AUSkey Device Certificate – held for a Business Entity – may be requested by:
Organisations cannot initiate revocation action when acting as Relying Parties.
The revocation of an AUSkey Device Certificate may be requested by the Device Custodian associated with that Certificate, an Administrator for or a Business Associate of, the Business Entity identified in that Certificate, as follows:
The CA must advise the Trust Broker of the revocation in accordance with the requirements of the CPS, and notify the relevant Device Custodian (or in default, an Administrator for or Business Associate of the relevant Business Entity) that the Device Certificate is revoked. The notice need not include the reason for revocation.
The CA must also archive the revoked Device Certificate and the certificate revocation request for a period of seven years after the Certificate would have otherwise expired.
Note: this is to provide proof of who requested the digital certificate or its revocation, which may be necessary as part of a forensic investigation if the existence of the Certificate itself is ever questioned.
Access to revocation information will be through a standards compliant and approved X.509 protocol such as LDAP.
Suspension is not supported for Device Certificates under this CP.
See CPS section 4.9.
See CPS section 4.10.
See CPS section 4.11.
See section 5 of the CPS for a description of the AUSkey System's facility, management and operational controls, including:
Note: the most detailed information on these matters is contained in GKP001 Security Profile (SEC 1), which contains sensitive security information and is not publicly available.
See section 6 of the CPS for a description of the AUSkey System's technical security controls, including:
"3" to indicate X.509 version 2 certificates.
Unique identifier for each certificate, composed of incremental positive integers.
Algorithm identifier for the algorithm used by the CA to sign the certificate: SHA-1 with RSA encryption.
Distinguished Name of the issuing CA:
Common Name = Australian Business Register CA
OU = Certification Authority
Organisation = Australian Business Register
Country = AU.
2 years maximum (expressed as "From" and "To" dates)
Distinguished Name of the certificate subject, in this case the device associated with the private key.
Common Name = assigned by business, recommend businesses use relevant domain name or IP address
Organisation = Business entity ABN value
Country = AU
The public key and the public key algorithm (RSA 1024 with a SHA-1 digest).
Key size
Defines valid purposes, such as encipherment or signature, for the key contained in the certificate. Settings will include Digital Signature, Non-Repudiation, Key Encipherment, Data Encipherment. The values keyCertSign or crlSign are not allowed in Device Certificates. See section 4.4 above for more information on valid usage of the single key pair.
CP information such as the OID and the URL where the CPS is available:
Policy Identifier OID = 18.104.22.168.3001.1.1.8.1
Certificate Practice Statement available at the Terms and Conditions page.
User Notice = This certificate may only be used for the purpose permitted in the applicable Certificate Policy. Limited liability applies - refer to the Certificate Policy.
Indicates if the subject may act as a CA and should be set to "False".
ABN (custom extension)
Uses the Gatekeeper II OID to identify the ABN:
The ABN value is encoded as an IA5String.
CRL issue period
90 minutes
CRL validity
7 hours
CRL signature digest
SHA-1 (since SHA-256 is not supported by the UniCERT CA or VANguard)
List of revoked certificates by serial number.
Not used.
Date at which it is known or suspected that the private key was compromised or that the certificate should otherwise be considered invalid.
No stipulation.
See section 8 of the CPS for a description of the AUSkey System's compliance audits and other assessments, including:
Note: an order of precedence applies to the documents forming the Applicable Contract – see CPS section 1.1.4.
See CPS section 9.1.
See CPS section 9.2.
See CPS section 9.3.
See CPS section 9.4.
See CPS section 9.5.
See CPS section 9.6.
See CPS section 9.7.
See CPS section 9.8.
See CPS section 9.9.
Version 1.2 - updated 5 November 2013


text:
A leading commentator has expressed scepticism over the objectives of the Electricity (Amendment) Bill 2014 and doubted its capacity to instil intended competition in the power sector. The most important changes proposed relate to restructuring of the distribution wing, according to P Parameswaran, former member (technical), Kerala State Electricity Regulatory Commission.
Parameswaran has also been a former State electricity ombudsman, Kerala, and former chief engineer (system operation), Kerala State Electricity Board.
The distribution wing has two main components. One is the network business: building, operating and maintaining the network of the required capacity including providing connectivity to the needed.
The second is the supply business: contracting power from the generating companies or traders to meet demand, transferring to required delivery points and meeting the dynamic demand, metering, and billing.
These two have often been referred to as 'carriage' and 'content' functions respectively. Amendments to the existing Electricity Act, 2003, propose to segregate the carriage (distribution) from content (supply).
This is sought to be done by introducing multiple supply licensees based on market principles while persisting with carriage as a regulated activity.
Proponents of the amendments aim to inject the dynamics of the free market to this 'weakest link' of the power sector through restructuring. But experts do not generally advocate the segregation of carriage and content in such a hasty fashion.
Scandinavian and California models are sought to be copied without considering the realities of this country and its economy.
"One will be excused for criticising the 'second generation' of reforms in the sector as untimely and dangerously immature. Some people believe that at best it can be termed as a prescription for chaos," Parameswaran said.
The very prospect of allowing market forces into the sector, as is intended, is challenging given the unique features about electricity – it can be transmitted only through wire and cannot be stored.
Reforms culminating in the Electricity Act 2003 have failed to impress observers since the country has not been able to hold a healthy debated on their impact on the sector.
In any case, symptoms of a deeper crisis are already visible. While huge capacities remain underutilised in some zones, power would not flow to some others due to perpetual constraints of linkages.
Source- Hindu


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A Sydney court fined a Japanese firm Aus$1 million (US$709,300) Wednesday for repeatedly killing Antarctic minke whales in an Australian Southern Ocean sanctuary.
The Federal Court found that Kyodo Senpaku Kaisha harpooned the animals in contravention of parts of Australia's Environment Protection and Biodiversity Conservation Act over four seasons between 2008 and 2013.
Justice Jayne Jagot ordered Kyodo to pay fines of Aus$250,000 for each of the seasons, after finding it guilty of wilful contempt of a 2008 injunction against hunting the animals in the area.
Creatures That Live On Dolphins And Whales: Photos
"Under Australian law, whales in the Australian Whale Sanctuary in Australian Antarctic waters are fully protected," said Michael Kennedy, national director of Humane Society International (HSI), which initiated the case.
Kennedy said that Jagot had found Kyodo's conduct in breaching the 2008 injunction to be "deliberate, systematic and sustained" and that she was satisfied beyond reasonable doubt that tens, if not hundreds, of whales had been killed during the whaling campaigns.
Despite international disapproval, Japan has hunted whales in the Southern Ocean for years under an exemption in the global whaling moratorium that allows for lethal research.
Diving Into A Humpback Whale Fight: Photos
It cancelled its 2014-2015 Antarctic hunt after the United Nations' highest court, the International Court of Justice, ruled in 2014 that Japan was abusing a scientific exemption set out in the 1986 moratorium on whaling.
Japan said in June that it intends to resume hunts in the Antarctic this year, despite a call by global regulators for more evidence that the expeditions have a scientific purpose.
It makes no secret of the fact that meat from the mammals -- killed ostensibly for research -- is processed into food, and says the whale population in any case is big enough to allow sustainable whaling.
What Now For Whales?
HSI urged the Australian government to use the ruling to redouble diplomatic efforts to ensure Japan is aware the international community would condemn any resumption of whaling in the Southern Ocean.
"We would also expect the Australian government to assess what further legal options are open to it under international law," Kennedy said.
Sea Shepherd Australia, which for years has hounded the Japanese fleet in the perilous waters off Antarctica trying to obstruct their hunt, described the ruling as "an incredible win for the whales".
"The onus for stopping Japan from returning to Antarctica to slaughter whales this year now lies directly with the Australian government," Sea Shepherd managing director Jeff Hansen said in a statement.
A minke whale and calf rise to the surface near a whale watching boat off the coast of Sydney, Australia.
Few animals are as majestic and awe-inspiring as whales. Their sheer size, coupled with their underwater elegance, makes seeing just a hint of one breaking the ocean's surface a life goal for many of us. Among the more well-known of these glorious giants is the musical, acrobatic humpback. "This photo was taken in August off of the island of Vavau in the Kingdom of Tonga," says photographer Karim Iliya, "moments after this juvenile humpback whale took a sharp turn to avoid smashing into me. See more of his story in a
on Discovery's new
"The babies are these curious clumsy little creatures that can fill you with so much joy that your heart feels like it will explode from your chest," Iliya said.
Not every interaction is so calm and peaceful. When you swim with whales, sometimes you get a playful juvenile, but other times you can find yourself in the middle of an all out frenzy. This is what happened to Iliya after jumping into the water, not knowing battle-scarred adult male humpbacks were fighting over the right to mate with the lone female.
"Four large male humpback whales emerged, two of them broke off and started smashing into each other blowing bubbles, tails whipping around," Iliya said. "They came closer and closer all the while fighting, a 5-meter-long tale whipped near my face, and the thought occurred to me that I would be pulverized between these two school bus sized animals."
"Looking back on the images that I had taken I see that the whales were looking at me, even as they fought. It is a true testament to the gentleness of these giants that they would take the time and effort to avoid crushing this tiny little creature before them. "
"The thing that I loved most about photographing humpback whales is the level of interaction that you have with them. They are highly intelligent creatures with distinct personalities and will convey a range of emotions and attitude like curiosity and playfulness, or even annoyance."


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Archive for the ' A Look Inside My Mind ' Category
Some people are madly in love with diamonds and want it everywhere, jewelry or no jewelry. And for such diamond crazy people, Breguet High Jewelry is now out with the Crazy Flower diamond watch. The outer part of the watch comprises of a wind-ruffled petals pattern made out of 116 baguette-cut diamonds. The dial face features 206 cut diamonds with 66 cut stones decorating its inner rim. The hour circle is further encrusted with 20 baguette-cut stones. On the inside, the watch has a caliber 586 self-winding mechanical movement. The full set of diamonds comes to over 36 carats in all, a true treat for the stylish diamond lovers. [via Watchluxus ]
What Makes a Dad
God took the strength of a mountain,
The majesty of a tree,
The warmth of a summer sun,
The calm of a quiet sea,
The generous soul of nature,
The comforting arm of night,
The wisdom of the ages,
The power of the eagle's flight,
The joy of a morning in spring,
The faith of a mustard seed,
The patience of eternity,
The depth of a family need,
Then God combined these qualities,
When there was nothing more to add,
He knew His masterpiece was complete,
And so,
He called it …Gary Todd Mills….My Big Homie,Dad,Friend,Best Friend,Provider,Supporter,and MOST OF ALL ROLE MODEL….THANKS FOR EVERYTHING!
Going thru a "CRAZY" transition from childish thoughts about "MONEY" to "GROWN MAN" growth when thinking about one of the most difficult things to do in "AMERICA"….Coming Up,Maturity,Saving Money, Become WEALTHY,and BEING A MAN OF GOD.
I am definately focusing more and more each day when my turn will come to shine and be the example/change I wanna see in the world.
So till that time comes……..I will continue to strive for greatness and think about the "COME UP"…….
1 a : excluding or having power to exclude b : limiting or limited to possession, control, or use by a single individual or group
2 a : excluding others from participation b : snobbishly aloof
3 a : accepting or soliciting only a socially restricted patronage (as of the upper class) b : stylish, fashionable c : restricted in distribution, use, or appeal because of expense
4 a : single, sole <exclusive jurisdiction> b : whole, undivided <his exclusive attention>


text: Lennox EL195E Commercial Gas Furnaces in West Palm Beach Only a handful of gas furnaces reach energy efficiency levels as high as the Lennox® EL195E commercial gas furnace. The EL195E has earned a 95% AFUE efficiency rating thanks to its constant-torque Power Saver technology. It's also completely insulated, which helps save energy and allows the system operate quietly. Like many of our other gas furnaces, the EL195E features a SureLight® ignitor to boost the product life and performance. The system also undergoes multiple battery tests, such as shipping and handling simulations and reliability measurements, to ensure it will hold up even under the most intense operating conditions. 44,000-132,000 Btuh Single-stage gas heating Multi-speed, direct-drive, slide-out blower Toolless entry for easy maintenance 33" design profile with upflow/horizontal or dedicated downflow options If you're searching for a commercial gas furnace your business can rely on, the Lennox EL195E is your system. And Service Experts Heating & Air Conditioning in West Palm Beach can help with all your questions and concerns. Give us a call at 561-629-1826 to learn more.


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Private Load
A private load is dedicated to your personal circumstances, your decisions and your horses individual needs. Although this option is a little more expensive, you will be able to specify exactly when your horse is collected and delivered. You will work closely with our operations manager to arrange every detail of the transport. You will have the assurance that no other horses will be collected or delivered on route. This type of transport really is the gold plated solution. You have the option to privately book any of our vehicles that carry from 2 to 12 horses.
Private Travel
Single Horse


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REI is recalling one of its road bikes from 2005 due to fork/steerer tube separation.
Description: This recall involves 2005 Novara Trionfo bicycles with Aprebic
carbon fiber forks. The bicycles are blue and white with black forks, and have
the name "Novara" printed on the bars.
Remedy: Consumers should immediately stop using the recalled bicycles and return them to an REI retail store a free repair.
Consumer Contact: For additional information, contact REI at (800) 426-4840 between 7 a.m. and 2 a.m. ET Monday through Friday, or visit the firm's Web site at http://www.rei.com/
On Yer Bike! (Unless it happens to be a '05 Novara Trionfo)


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Tommy - New to the Burgess Charter Central Agency
We are delighted to announce our appointment as Charter Central Agents for the 52m motor yacht Tommy.
Tommy provides accommodation for 10/12 guests in 3 double cabins and 2 twin cabins with pullman berths.
Refurbished in spring 2008 Tommy benefits from a classic Terence Disdale interior and offers a huge aft deck and sun deck for those who enjoy outdoor living.
Tommy is available to charter now in the West Mediterranean, contact a Burgess charter broker for further details.


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We have listed all of the Texarkana free food resources that we have found. This list is by no means all inclusive. We are always looking for more resources. If you know of a food resource that is not included here, please submit new food pantries, food coupon resources, food banks to our database by going to the ADD A LISTING link on the header of our website.
Harvest Texarkana is a food bank that supplies food to more than one hundred hunger-relief agencies and programs in Bowie County, Texas and nine counties of southwestern Arkansas. Their Mobile Pantry increases service to rural areas. Their Backpack program ensures needy school-age children don't go hungry over the weekend.Go To Details Page For More Information


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Above is Artemesia 'Silver King' with the red climbing rose 'Blaze'. Pale gray is a terrific neutral colour to have in a perennial bed - it enhances the colours right next to it and makes them much brighter.
Here Silver King is paired with the pale pink polyantha rose 'The Fairy'
The gray of Lamb's Ears (Stachys byzantina) brings up the multi-coloured pinks of Sweet William (Dianthus barbatus)
Some gardeners prefer soft pastels but hot colours like red and yellow together make a bold statement. Here is red Maltese Cross (Lychnis chalcedonica) beside Yellow Loosestrife (Lysimachia punctata)
On the other side of the garden, Maltese Cross stands out well with yellow Sneezeweed (Helenium autumnale)
When these deep purple petunias fill out over the summer, they will be a perfect dark spot between the different hostas surrounding them
On a walk through the garden last evening, I noticed an unexpected shot of hot pink peeking out through the pussywillow bushes
It was the clematis I had purposely planted in there to wind its way through the branches but (typical me) had forgotten about it until now when it bloomed :)
Annuals play a very important role in the garden - the intensity of their colours are a joy to behold. For example a very deep dark purple petunia with white and blue Lobelia.
Colour echoes blend well in a garden: the spotty pink in the Caladium is echoed in the much deeper pink of the Rex Begonia
Even NEON colours have their place: hot pink Wave Petunia is paired with lime green Potato Vine.


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Forgot Password | Not a member?
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Autumn Budget 2017: Hammond bears the bad news
Philip Hammond's budget had to answer two questions. Have the Conservatives found an adequate response to Jeremy Corbyn? And has he done enough to resist the Brexiteers who are calling for his head?
The runes do not look good for Mr Hammond. He came to parliament today to talk about housing and productivity, but the worsening economic outlook given by the Office for Budget Responsibility, and disappointing productivity performance, will dominate the political picture in the medium term.
The grim backdrop limited the government's room for manoeuvre. A few weeks ago this budget was billed as "transformative" and "spectacular". The package announced today falls short of those adjectives. The Chancellor closed by promising £44bn in capital and loans to spend on addressing the housing crisis. This is a huge figure; but, even so, it is £6bn short of the £50bn figure that was mooted earlier in the autumn — and the policies appear to be aimed at delivering results well into the next decade rather than tomorrow.
The meat of the speech addressed Britain's faltering productivity. The Chancellor announced an increase in the R&D tax credit to 12% to accompany the recently announced increase in R&D spending. There were further pledges on new generation technological infrastructure like 5G, the promise of an Investment Management Strategy to deliver better outcomes for investors and the UK economy, and a "regulator's pioneer fund" to prepare Britain for a "world on the brink of technological revolution". These pledges were accompanied by pre-announced measures on skills, particularly maths and computer science. There were also references to the forthcoming industrial strategy, new devolution deals in the West Midlands and North of the Tyne, and a £1.7bn Transforming Cities fund to support local transport projects.
This section of the speech was welcomed by the Tory benches, but onlookers waited in vain for rabbits to emerge from the Chancellor's hat. Instead, they heard the Chancellor talk of a "balanced approach", "making progress" on personal tax allowances, his determination to "lay the foundations" for the future, and his pleasure that the national debt is set to peak this year. This rhetoric was accompanied by a short burst of revenue raising measures, including a special levy on diesel cars, as the Treasury seeks to maintain control of the books.
None of this should come as a surprise. Philip Hammond's conservativism has been evident since he became Chancellor after the EU referendum. But, even without Hammond's native caution, the softening economy made it impossible for a conservative chancellor to meet the expectations that have been set in recent weeks.
This gap in expectations could do the government political harm in the short-term. Jeremy Corbyn responded to Mr Hammond by reiterating his vision for change — and Labour makes its case with growing confidence. The government will also come under attack from its own backbenchers, particularly Brexiteers who are opposed to handing over billions of pounds to the EU as part of the Brexit negotiations. This internal criticism is likely to come in two forms. 'Blue collar' Conservatives like Robert Halfon are already arguing that the money is better spent on schools, hospitals and public servants' salaries. (These MPs believe that the Conservatives must change to counter Corbyn.) Others of a drier nature, including many of those who argue that the UK should set itself up as a Singapore-on-Thames after Brexit, say that at least some of the money should be handed back to taxpayers through tax cuts, and much of the rest should be used to prepare for a 'no deal' Brexit scenario beyond the additional £3bn which Hammond offered to that end today.
Criticism is already being aimed at Hammond and his team, who are blamed for failing to manage expectations. This is somewhat unfair because much of the ill-disciplined briefing emanated from elsewhere as various ministers auditioned for the Chancellor's job.
A stronger prime minister might have quashed this opportunism. But, equally, there could be substance to the rumours of a deep rift between Theresa May and Philip Hammond; a rift reflected in Number 10's public intervention in the hours before the budget when extra cash for maths teachers was announced, and Theresa May's long-running opposition to the Treasury's plan to release more of the greenbelt to housing development.
Philip Hammond was due to be sacked 6 months ago yet survived owing to Mrs May's post-election crisis and the support of ministers and MPs. At one point in the summer he was even touted as a possible leadership candidate. That time is long past, and he is short of allies after a torrid autumn. Winter may bring more discontent for him. The domestic Brexit debate is becoming more pointed as the Brexit bill nears agreement and the EU Withdrawal Bill staggers through parliament. Mrs May will have to ask the Brexiteers to give some ground if progress is to be made. She does not have the luxury of making demands without offering concessions of her own. Losing a chancellor, especially a chancellor who is reasonably popular with business, is a serious affair for any prime minister. But Philip Hammond could be the sacrificial lamb.
On the other hand, Mrs May's post-election crisis appears to be permanent. There are reports that may be forced to replace Damian Green, her closest political ally, due to the fallout from the Westminster sexual harassment scandal. If Green leaves the government, it will weaken Theresa May still further and possibly constrain her ability to reshuffle her pack. In this environment, Philip Hammond could well survive to deliver the next fiscal update in the spring.
You can read the Autumn Budget 2017 in full here.
Sector specific announcements
The Government will:
- Create a new Centre for Data Ethics and Innovation to enable innovation in AI and data-driven technologies.
- Invest over £75 million to take forward key recommendations of the independent review on AI, including exploratory work to facilitate data access through 'data trusts'.
- Create new AI fellowships, and initially fund 450 PhD researchers, to secure the UK's leading position in the global AI market
- Establish a new £10 million Regulators' Pioneer Fund. This will help regulators to develop innovative approaches aimed at getting new products and services to market.
- Invest £21 million over the next 4 years to expand Tech City UK's reach and support regional tech companies and start-ups to fulfil their potential.
Research and development
- Allocate a further £2.3 billion for investment in R&D and increase the R&D Tax credit to 12%
- Replace European investment fund money if necessary.
- Publish an action plan for UK knowledge intensive scale up businesses.
- Introduce a new Advanced Clearance Service for R&D expenditure credit claims
- Change immigration rules to enable world-leading scientists and researchers endorsed under the Tier 1 (Exceptional Talent) route to apply for settlement after three years.
- Make it quicker for highly-skilled students to apply to work in the UK after finishing their degrees; and reduce red tape in hiring international researchers and members of established research teams, by relaxing the labour market test.
- Allow the UK's research councils and other select organisations to sponsor researchers.
Online market place
- Legislate in Finance Bill 2017-18 to:
- Extend HMRC's powers to hold online marketplaces Jointly and Severally Liable (JSL) for the unpaid VAT of overseas traders on their platforms to include all (including UK) traders. This extension will help tackle the UK hidden economy and eliminate the risk of overseas traders establishing a UK shell company simply to escape the existing JSL regime.
- Extend HMRC's powers to hold online marketplaces JSL for any VAT that a non-UK business selling goods on their platforms fails to account for, where the business was not registered for VAT in the UK and that online marketplace knew or should have known that the business should be registered for VAT in the UK.
- Require online marketplaces to ensure that VAT numbers displayed for businesses operating on their website are valid. They will also be required to display a valid VAT number when they are provided with one by a business operating on their platform.
- Publish a call for evidence in spring 2018 to explore what more digital platforms can do to prevent non-compliance among their users.
- Invest £3.5 billion in capital by 2022-23, to ensure patients receive high quality, integrated care and improve efficiency and productivity.
- Provide an additional £2.8 billion of resource funding to improve NHS performance and ensure that more patients receive the care they need more quickly.
- Ensure that the Climate Change Levy exemptions for businesses that operate mineralogical and metallurgical processes remain operable after EU exit, the government will clarify the definition of the exemptions in Finance Bill 2018-19. The revised definition will also ensure that the exemptions work better in landlord-tenant situations.
- Ensure that the list of designated energy-saving technologies qualifying for an ECA, which support investment in energy-saving plant or machinery that might otherwise be too expensive, will be updated through Finance Bill 2017-18.
- Make draft legislation available in spring 2018 and the government will legislate to make transferable tax histories available from 1 November 2018.
- Launch a technical consultation on allowing a petroleum revenue tax deduction for decommissioning costs incurred by a previous licence holder. This will support transfers of assets where the seller retains the decommissioning liability.
- Legislate in the Finance Bill 2017-18 to clarify that all tariff income earned by petroleum licence holders is within the ring fence corporation tax regime.
- Reduce business rates by £2.3 billion over the next 5 years
- Consult on plans to legislate in Finance Bill 2018-19 to ensure that when customers pay with vouchers, businesses account for the same amount of VAT as when other means of payment are used, aligning the UK with similar changes being made across the rest of the EU.
- Increase the NLW by 4.4% from £7.50 to £7.83 from April 2018.
- Accept all of the Low Pay Commission's recommendations for the other NMW rates to apply from April 2018. The recommendations include:
- increasing the rate for 21 to 24 year olds by 4.7% from £7.05 to £7.38 per hour
- increasing the rate for 18 to 20 year olds by 5.4% from £5.60 to £5.90 per hour
- increasing the rate for 16 to 17 year olds by 3.7% from £4.05 to £4.20 per hour
- increasing the rate for apprentices by 5.7% from £3.50 to £3.70 per hour
Public health
- Freeze duties on wines, spirits and beer
- Introduce a new duty band for still cider from 6.9% to 7.5% alcohol by volume (abv), to target white ciders. Legislation will be brought forward in Finance Bill 2018-19, for implementation in 2019, to allow producers time to reformulate and lower their abv.
- The abolition of stamp duty on homes with a value up to £300,000, and exemption from the first £300,000 for homes with a value up to £500,000.
- A new homes target of 300,000 net additional homes a year on average by the mid-2020s
- An urgent Review to look at the gap between planning permissions and housing starts.
- £34m to boost skills in the construction sector.
- One million new homes for the Cambridge-Milton Keynes-Oxford corridor by 2050.
- An increase of the Targeted Affordability funding by £125 million over the next two years
- A £1.5bn Home Building Fund to help smaller housebuilders to build homes
- Giving Local Authorities the power to charge a 100% council tax premium on empty properties
Corporate taxation
- Corporation tax – No change in the overall taxation level
- Corporate indexation allowance – Frozen from 1 January 2018. No relief will be available for inflation accruing after this date in calculating chargeable gains made by companies
- Position paper: corporate tax and the digital economy – Alongside Budget the government has published a position paper setting out the challenges posed by the digital economy for the international corporate tax framework and its proposed approach for addressing those challenges.
- Carried interest – To prevent the avoidance of legislation designed to ensure that asset managers receiving carried interest pay CGT on their full economic gain, the government will remove the transitional commencement provisions with immediate effect.
- Double Taxation Relief – From 22 November 2017 a restriction will be introduced to the relief for foreign tax incurred by an overseas branch of a company, where the company has already received relief overseas for the losses of the branch against profits other than those of the branch.
- Requirement to notify HMRC of offshore structures – The government will publish a consultation response on the proposed requirement for designers of certain offshore structures, that could be misused to evade taxes, to notify HMRC of these structures and the clients using them. This work will be taken forward in conjunction with the OECD and EU.
- Extending offshore time limits – Assessment time limits for non-deliberate offshore tax non-compliance will be extended so that HMRC can always assess at least 12 years of back taxes without needing to establish deliberate non-compliance, following a consultation in spring 2018.
- Intangible fixed assets: related party step-up schemes – The Intangible Fixed Asset rules will be updated with immediate effect, so that a licence between a company and a related party in respect of intellectual property is subject to the market value rule, and to ensure that the tax value of any disposal of a company's intangible assets is correct, even if the consideration is in something other than cash
- Depreciatory transactions – The government will remove the 6-year time limit within which companies must adjust for transactions that have reduced the value of shares being disposed of in a group company. This will ensure that any losses claimed are in line with the actual economic loss to the group. This change will take effect for disposals of shares or securities in a company made on or after 22 November 2017.
Financial services
- Investment Management Strategy – The government will publish a new long-term strategy to ensure that the UK asset management industry continues to thrive and deliver the best possible outcomes for investors and the UK economy. This will include actions, to be taken forward in close collaboration with the industry, on skills, harnessing financial technology solutions, mainstreaming innovative investment strategies, and continuing a coordinated programme of international engagement.
- Support for challenger banks - The Prudential Regulation Authority will also make capital requirements more proportionate for eligible smaller banks, helping them compete more effectively in the market
- British business bank - extending the British Business Bank's Enterprise Finance Guarantee to March 2022 and expanding the programme to support up to £500 million of loans per annum.
- Securities deposited with financial institutions liable to 1.5% charges – The government will not reintroduce the Stamp Duty and Stamp Duty Reserve Tax 1.5% charge on the issue of shares (and transfers integral to capital raising) into overseas clearance services and depositary receipt systems following the UK's exit from the EU.
- Financial institution bail-in exemption – The government will legislate to exempt certain transfers of shares and land from stamp taxes when resolving failing financial institutions. The exemption will be limited to transfers to public bodies and affected creditors. This will help simplify and strengthen the process of resolving a failing financial institution and help to ensure that the "no creditor worse off" principle is upheld.
- Starting rate for savings – The band of savings income that is subject to the 0% starting rate will be kept at its current level of £5,000 for 2018-19.
- Individual Savings Account (ISA) annual subscription limits – The ISA annual subscription limit for 2018-19 will remain unchanged at £20,000. The annual subscription limit for Junior ISAs and Child Trust Funds for 2018-19 will be uprated in line with CPI to £4,260.
- Lifetime allowance for pensions – The lifetime allowance for pension savings will increase in line with CPI, rising to £1,030,000 for 2018-19.
- Save As You Earn scheme – Employees on maternity and parental leave will be able to take up to a 12 month pause from saving into their Save As You Earn employee share scheme, increased from 6 months currently. The change will take effect from 6 April 2018.
- Life assurance and overseas pension schemes – From April 2019, tax relief for employer premiums paid into life assurance products or certain overseas pension schemes will be modernised to cover policies when an employee nominates an individual or registered charity to be their beneficiary.
For more details, please contact:
- Sumeet Desai, Partner
- Andrew Porter, Partner
- David Blackburn, Director