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Baroness Denton of Wakefield: My Lords, I beg to move.
Moved, That the draft order laid before the House on 25th March be approved.--(Baroness Denton of Wakefield.)
On Question, Motion agreed to.
The Minister of State, Department of Social Security (Lord Mackay of Ardbrecknish): My Lords, I beg to move that this Bill be now read a second time.
I am pleased that we have an opportunity today to discuss the 1996 Finance Bill and I look forward to an interesting debate. The Bill, which has already been debated in another place, implements the 1995 Budget, which was designed to further the Government's overall economic policy. That policy is aimed at sustained economic growth, increased employment, and rising living standards based on sound public finances and low inflation. As well as the headline measures of the 1995 Budget, the Bill before us also continues the important work of preventing the growth of tax avoidance and closing loopholes.
The 1995 Budget was delivered against a background of strong economic fundamentals. This was no accident. The Government have had to make a number of difficult decisions on both tax and spending over the past three years. But being in government is about having to make hard decisions and sticking to one's principles. As a result of the decisions taken, this Government are now able to build on the hard-earned gains that have been made. The Budget cuts taxes to leave people with more of what they earn and save. At the same time the Government have demonstrated their willingness to spend more on the public services that people care about while keeping a firm control of public spending generally. Taken together, the tax and spending measures in the 1995 Budget keep Britain on course to be the enterprise centre of Europe.
The Government's tight control of public spending has significantly improved the public finances of the country. The last three years have seen public spending plans reduced by £53 billion. It is because of the progress that has been made in this area that it has been possible to allocate more resources to priorities that the Government and the public are agreed upon. In 1996-97 there will be £878 million more for schools, £1.3 billion extra current spending for the NHS and resources for 5,000 extra police. Although the Budget reduces planned spending overall by £3¼ billion, greater use of private finance will improve the efficiency and value for money of investment in public services. We are aiming to get the share of national income taken up by public spending below 40 per cent. of GDP. The signs are there for all to see that we are on our way to meet this target by 1997-98.
I now turn to the Bill. It will not have escaped your Lordships' attention that we have a long Bill before us today. However, when looking at the Bill's length one needs to remember that as a result of a deliberate attempt to make parts of the legislation self-contained and easier to use it is sometimes necessary for the legislation to be longer in places. It should also not be lost on the Opposition that two significant deregulatory and simplifying measures account for a large proportion of the Bill. The measures on corporate debt represent a major reform and simplification, and the self-assessment measures contained in the Bill represent the final part of a major change. The Bill also contains the legislation that is needed to introduce a new tax to help the environment (the landfill tax). This new tax will provide incentives to produce less waste, recycle and re-use more waste and send less to landfill. It has been widely welcomed. I am sure the House will appreciate that any new tax will inevitably involve a considerable number of pages of legislation to ensure that all aspects of the tax are covered.
I now turn to the detail of the Bill and begin with those clauses covering indirect taxation. Clause 1 of the Bill introduces a measure that has been welcomed up and down the country. It cuts the duty on spirits by 4 per cent. (equivalent to 27 pence a bottle) and helps maintain the domestic base of one of our most important export industries. There is no doubt that this measure has lifted spirits far and wide, but just as importantly, it will go some way towards assisting the economy and
Clause 4 increases the duty on petrol and diesel by approximately 5 per cent. above inflation, in line with the Government's November 1993 commitment. This measure continues to encourage fuel efficiency while helping to control harmful emissions. Many environmentalists continue to argue for greater increases in these duties. I believe there is a reasonable balance in the proposals that the Government brought forward in 1993 and are enacting for this year by means of Clause 4.
Clause 9 increases the duty on tobacco in line with the commitment given in November 1993 and further demonstrates the Government's commitment to using taxation as a means of encouraging further reductions in smoking. The duty on hand rolling tobacco was frozen, however--a positive response alongside Customs and Excise's excise verification work in combating a particular focus for smuggling.
Clauses 10 and 11 concern betting duties. Much has been said about the impact the National Lottery has had on the bookmaking, pools and racing industries. The Government have listened to the concerns that have been raised and have acted. General betting duty has been cut by 1 per cent. with the cut being shared by the punter and the racing industries. Pools betting duty was cut by 5 per cent. with a further 1 per cent. cut being passed on to the Football Trust and the Foundation for Sport and the Arts.
Clause 14 increases the rates of vehicle excise duty on cars, taxis and light goods vehicles. The increase is broadly in line with inflation and it is worth making the point that car vehicle excise duty is still lower in real terms than 10 years ago. Clause 18 introduces measures to exempt vehicles over 25 years of age from paying VED. This measure has been well received by many, including the vehicle preservation movement, and recognises the important part that vintage, veteran and classic vehicles play in our heritage.
Clauses 25 to 38 cover the various VAT measures in the Bill. The Government have looked at deregulation and reducing the real burdens on businesses. We have shown our commitment to business in the past and will continue to do so. We now have the highest VAT threshold in Europe and as a result have taken many small businesses out of VAT altogether. The changes to the second VAT directive will remove uncertainty in a number of areas and should make it easier to administer. Clause 26 will specifically provide a VAT-free trading environment for certain specified EC commodities, including some metals, foodstuffs and chemicals. We have also made changes to the VAT payment on account (POA) scheme, which requires the largest VAT payers with a liability in excess of £2 million to make two monthly interim payments of their VAT liability each quarter. These interim payments will be halved, which will improve businesses' cash flow, and businesses will also be given the option to pay the actual monthly
Earlier I mentioned the Government's determination to counter avoidance. As I conclude my brief remarks on the VAT measures in this Bill, perhaps I should draw your Lordships' attention to Clause 31, "Groups: anti-avoidance". It had become apparent that there was a willingness on the part of a minority of users to manipulate the grouping rules in the furtherance of VAT avoidance schemes. With that in mind we have increased the discretionary powers available to the commissioners of Customs and Excise for determining the operation of the grouping rules. This measure will provide a comprehensive and flexible counter to the serious threat from avoidance in this area. Grouping is a massive deregulatory facility which the Government are anxious to preserve. Properly used, the facility puts businesses operating as a number of individual companies on the same footing as single companies organised on divisional lines. That saves groups some £400 million in VAT a year which they would otherwise have to suffer, as well as reducing accounting costs considerably. The measures are not designed to recoup any part of this acceptable loss. Rather they are designed to halt the growth in avoidance schemes which rely on manipulation of the facility to secure advantages well beyond those intended. Unless such deliberate avoidance is tackled effectively the future of grouping could be jeopardised.
Clauses 39 to 71 introduce measures related to the new landfill tax. Back in the 1994 Budget, we announced that this important new tax would be introduced. Full and wide consultation has taken place and I am pleased to note that the new tax has been well received. We believe the new tax will contribute to the protection of our environment by encouraging waste producers to produce less waste, to recover more value from waste (for example, through recycling or composting) and to use more environmentally friendly methods of waste disposal. I am sure noble Lords will welcome these measures as they not only have a positive effect on the environment but also have a positive effect on the tax on employment, as a result of the decision to use the revenue raised from landfill tax to reduce employers' national insurance contributions from April next year.
I turn now to direct taxation. Clause 72 sees us return to our tax-cutting agenda by reducing the basic rate of income tax from 25 per cent. to 24 per cent. It also allows for the lower rate band to be increased by £700 to £3,900, which is £500 more than required by indexation, and for the basic rate limit to be increased by £1,200 to £25,500, which is over indexation by £200. Clause 73 reduces the tax charge on savings income from the basic rate to the lower rate of 20 per cent. Clause 74 increases personal allowances allowing all taxpayers to gain. When one considers some of the measures that I have just mentioned, it will be clear for all to see that they take us closer to our goal of a 20 per cent. basic rate and clearly demonstrate our determination to allow people to keep more of what they earn and save. That point is further reinforced when one considers that since 1979 this Government
Clauses 77 and 78 of the Bill set the main and small companies' rate of corporation tax at 33 per cent. and 24 per cent., respectively.
Clauses 80 to 105 cover the measures in this Bill which relate to the taxation of corporate debt. The measures are a major simplification, bringing the tax treatment of all corporate debt from bank loans to complex instruments in line with accounting practice. The measures will make paperwork easier and cheaper for firms and it is no surprise to learn that the reforms that we are putting in place have been widely welcomed. Your Lordships will no doubt be aware that the Government made a number of amendments in this area during the Standing Committee stages in the other place. As a responsible Government we are always prepared to listen. We sought to address all the major points made in representations on the detail of the proposals.
Clauses 111 to 120 contain a package of measures to stimulate the use of share schemes for more junior management and lower paid employees. We see these measures as important in encouraging direct employee participation in their businesses through wider employee share ownership.
Clauses 121 to 142 contain the final tranche of legislation required for the introduction of self-assessment. The provisions contained in this area have been developed with the help of extensive consultations and the tax return has been trialed by real taxpayers. We believe that self-assessment will introduce a clearer and more streamlined system, making it easier for taxpayers to understand their liabilities, with one tax return covering all aspects of a person's tax affairs for the year; one tax bill for the year; and one set of dates for paying tax. We also believe that it will bring major savings for the self-employed, with annual compliance cost savings of up to £250 million, once the new system has bedded in.
This year's Bill contains three main provisions on inheritance tax. Clause 183 raises the inheritance tax threshold to £200,000--£40,000 more than required by indexation. That change safeguards the hard earned wealth of ordinary families and will mean that only one in 45 deaths will lead to an IHT bill for heirs. This particular measure also marks another important step towards the Prime Minister's long-term aim to abolish inheritance tax.
Clause 184 gives a further boost to investment in unquoted, often small and growing family companies, by extending 100 per cent. business relief to all unquoted shares in qualifying companies, regardless of the size of the holding. Clause 185 improves the IHT relief for agricultural assets.
Finally, Clauses 186 to 196 contain measures to adapt the present rules for stamp duty and stamp duty reserve tax on share transfers to cater for the introduction of paperless share transfers.
I believe that this Bill contributes to helping people keep more of what they earn and save by reducing the basic rate of income tax to 24 per cent., widening the
This Bill implements many important parts of the Budget--a Budget that was designed to build on the foundations already in place for sustainable growth, low inflation and higher living standards for all; a Budget designed to promote sustained economic growth and increased employment and ensure that the economic fundamentals of sound public finances and low inflation remain in place. I commend it to your Lordships.
Moved, That the Bill be now read a second time.--(Lord Mackay of Ardbrecknish.)
Lord Bruce of Donington: My Lords, the House will be grateful for the rather subdued speech of the noble Lord, Lord Mackay, this morning. He has plenty to be subdued about. In the course of his remarks, he did not refer to the fact that when the Finance Bill went to the other place it was 406 pages long but when it emerged from there and came to this House it contained 461 pages. I doubt whether even the most thorough examination advocated in this place by the noble Lord, Lord Boyd-Carpenter, who is an expert in these matters, would have enabled the Bill to have passed through the House with the degree of expedition that is normally required on a reasonable reading of standing orders. However, it is a Bill.
I do not want to depress the noble Lord too much. What I have to say this morning will, I hope, be full of cheerfulness. But I observe that he did not find it wise to refer to the recent court judgment, which looks as though it will make a substantial impact on the Treasury in respect of refunds due on VAT to companies that have been engaged in what are called "interest-free sales transactions". The press puts the figure at £5 billion. I do not want to comment on that; I certainly would not invite the noble Lord to be more particular. But my guess would be somewhere between £2 billion and £3 billion. At any rate, it is interesting to find that the Government's attention to VAT is likely to be more detailed in the future.
When the Government approach the country on the question of taxation in the most self-congratulatory terms, normally they mean income tax. That is the only tax that really concerns them. They always ignore the fact that the amount of VAT levied has roughly doubled since they took office and is a great burden on the bulk of the population.
The noble Lord rests the Bill on the Government's economic expectations and performance, the statistical detail of which I am sure my noble friend Lord Eatwell, when he winds up the debate, will deal with far more adequately than I can ever do. But, according to the noble Lord, Lord Mackay, the benefits that we now have are a result of sound money and sound administration.
Unemployment remains the greatest problem that the country faces. We are a talented nation. In our island's history we have excelled in the fields of exploration and science, both theoretical, abstract and applied. We have a great history in engineering and in administration, not only in our country but in the territories that we once held in the Empire. There is enormous artistic talent within the country and an enormous sense of citizenship. We are well blessed with the people that we have in the United Kingdom. They are one of our greatest assets. They have enabled us progressively--sometimes a little violently, but not much--to make fair progress in ameliorating suffering, not only among our own people but for other peoples of the world. They have enabled us to make great advances in medicine and in other fields. Our inventors are probably second to none.
We therefore have substantial assets in our country--the people. We have a reasonable climate within which to operate. We are not without our natural minerals either and, according to my late right honourable friend Aneurin Bevan (to what effect I do not know), we are surrounded by fish--though that may be subject to query at the present time.
We have enormous assets in the United Kingdom, and I do not like those who decry their own people or minimise their importance. They are the most precious and the greatest jewels in the crown that we hold. In wartime we freely acknowledged that fact. Suddenly, those working in the coalfields, on the land or in the factories, instead of being classed as "hands for hire" or "hands wanted", became elevated to the saviours of the country, as indeed they were in the years of the war from 1939 to 1945. Then, anybody who dreamt of casting aspersions upon the working population of our country would have been howled out of town.
Those were the days of the working man, the ordinary person of Britain who worked extremely hard in order to secure our victory, as indeed did noble Lords here. We did not hear then of shedding labour. We heard of people whose efforts, not only on the battlefield, on the sea or in the air but in the factories, were held in high esteem. They even had works councils in various factories on very much the same lines, though much more comprehensive, as those envisaged in the social chapter, which is so much denounced. In fact, joint works councils and joint consultation were instituted throughout the war industries and our war industries would not have prospered as much as they did without them.
So there we have another precious asset. What are we doing with it? In 1945 and even before, and for some 20 years afterwards, the rate of tolerable unemployment never exceeded 3 per cent. If it went much above 2.5 per cent. there was an unholy row and unease throughout the country. Now the acceptable figure is apparently between 5 per cent. and 6 per cent. That will not do.
It is not as though the Government themselves are devoid of sensibilities. In many ways they are devoid of any fundamental philosophy other than that which was enshrined--though it is slowly disappearing--in the doctrine enunciated by the noble Baroness, Lady Thatcher, when it was every man for himself and there was no such thing as society. That divided our society and that thinking is something that we now have to abolish. We must get back to a reasonable co-operation, not only among the ordinary working people themselves in the factories but also between them and management.
Much has been said about the social chapter. I regard it as an irrelevance because it was used by the Government in another place to scare their supporters into accepting Maastricht. It was used by my party largely to get our Members to lobby against its abolition in order to gain support from them for Maastricht as well. That is why there was unanimity. When my party comes to power shortly, it will no doubt produce its own domestic legislation which will be in far less ambiguous terms than the social chapter. If we win the election, we will provide a social chapter and we will not have to bother Europe at all.
When the Government get into any kind of difficulty, they do not think. Many of their Ministers do not have time to think. I have touched on this point on a number of occasions when I have had the privilege to address your Lordships' House. The day is only 24 hours long; there is a certain amount of time for sleeping, eating, doing one's toilet and all the rest of it and interviewing people. The time for thinking and for reading is very small. So the Government have been tempted over the years whenever they are in difficulties to go to consultants. They have gone consultant mad. They spend around £500 million a year on consultants when they ought to be able to make up their own minds on principle.
They also run to economists, of whom I am sorry to say I do not hold a very high opinion. That is a general professional observation very often made by accountants in regard to their colleagues, who are the economists. They operate on the basis of certain econometrical assumptions which are fed into a computer and produce a whole number of equations and a whole number of answers according to whichever model they adopt, forgetting of course that by the time the result has come out of the computer the facts that were put in have already become obsolete.
Economists assume that people behave reasonably. My Lords, they do not. Economists assume that people operate on certain standard assumptions. They do not. In many cases it depends on what side of the bed they get out of in the morning. If a person is in control of a very large company, that can have quite considerable effects not only upon the company but on the economy at large. Economists also tend to assume--I would not dream of associating my noble friend on the Front Bench with this observation--that they do not have to make allowances for the size and scope of enterprises.
According to a Written Answer given in another place (at col. 704 of Hansard of 14th March) there are some 3.5 million enterprises in the United Kingdom, of which
The larger firms are almost impervious to the actions of government. The Government can fulminate about employment and wage rates and about the necessity for keeping wages down and within controlled limits. But the top firms ignore that altogether. They plan two years ahead. They not only plan their price structure two years ahead; they plan even their wage rates two years ahead and the publicity expenditure to get the turnover that they want. They largely ignore the Government, apart from occasionally giving them party subscriptions because they like the smiles on their faces. So parts of the economy take a long-term view and other parts take a short-term view. It is very difficult to find out which, so it is very difficult to predict the course of the economy.
The unfortunate point is this--at the moment both political parties, or perhaps I should say all three, are completely united in their economic remedies. They have all formally endorsed, with varying degrees of enthusiasm, the economic policies put out by the European Commission in the form of its White Paper on growth, competitiveness and unemployment. Therefore they are committed to deflationary policies. There was a time when political controversy was respectable. You could actually talk and argue about the things in which you believed. Apparently, one is now so terrified of what the press will say if one makes any definite policy statements that one clouds one's policies in a sea of ambiguities that are meaningless to everyone. We should get out of that. Surely we know one another well enough in this place and in another place to say exactly what we mean and what we believe in rather than hedge everything under the 11th Commandment of "Thou shall not commit thyself", which is what is happening at the present time. That is why the British people are becoming a little restive.
Moreover, unfortunately they are fearful. They are fearful of unemployment, they are fearful about their security, they are fearful about their old age and they are fearful about the effects of crime. There is fear in the land. If we acted to abolish or to try to alleviate fear, if occasionally by a display of the utmost good humour or at any rate a sense of humour, it would help. We have not done that. In the past 20 years we have gone progressively into saying "We have nowhere else to go. Under which wing can we go? With whom can we associate?", rather than enunciating our own standpoints and our own culture subject to our own arguments and our own disputes.
I am very optimistic that this will eventually happen and that even the noble Lord, Lord Cockfield, and myself may occasionally be able to have a pleasant joust across the Chamber with the utmost good humour. That is what has to be done. At the moment the parties, when
At any rate I am very optimistic about it all. I can see a time coming when all these constraints will depart, when we can all say exactly what we mean and argue with one another with the utmost good humour; but above all apply ourselves to the greatest task of all--of seeing that unemployment never stalks this land again.
Lord Ezra: My Lords, we have had a clear statement from the noble Lord, Lord Mackay, on the Budget for which we are very grateful. It was a subdued statement, as the noble Lord, Lord Bruce of Donington, said, but no doubt the noble Lord, Lord Mackay, will make up for that when he replies to the debate. We have also had a vigorous and optimistic statement from the noble Lord, Lord Bruce of Donington, in which he took quite a sideswipe at those of his colleagues who are economists. We shall have to see how that is responded to later.
For my part I should like to examine some of the underlying assumptions behind the measures contained in the Finance Bill and in so doing it may be necessary to go over some of the ground which we covered in the debate introduced by the noble Lord, Lord Eatwell, on 20th March on economic strategy. That cannot be avoided, but at least we can update some of our views.
Before passing to that I would like to make specific reference to the landfill tax to which the noble Lord, Lord Mackay, referred. I am among those who support the thrust and objective of this tax. However, it has been brought to my notice that it is, like all new measures of taxation, bringing in its train some anomalies and difficulties. One of the major difficulties is the great increase in costs that it will impose on local authorities. Therefore, it seems desirable that some way of mitigating that, during the period when other ways of disposing of waste can be developed, should be seriously considered. I have no doubt that the Government will be doing that. Also, a number of specialised enterprises which have developed ways of disposing of the inevitable waste from their processes over the years, will be particularly hard hit and they will be unable to do much about it. I know that representations in these cases have also been made.
I turn to the underlying assumptions. We need to consider these carefully not only as justification for the measures taken, but more significantly in relation to the future conduct of economic affairs and future budgets. I would like to indicate one or two of the basic assumptions in order to examine how robust they are. We have talked about estimates of growth in the economy on a number of occasions and we know that the Chancellor indicated his firm view in the Budget Statement that growth this year will be at 3 per cent., but so far it is much nearer 2 per cent. If it is to achieve 3 per cent. there will need to be a very substantial increase in the final stages of the year, which can only come from a great increase in domestic consumption, which itself can contain risks of overheating. We have
The reduction in the rate of inflation has been a great achievement. It has been maintained at a much lower level than in the recent past and let us hope that will continue. But let us not become too euphoric about it. The level of inflation in the UK is higher than among 12 of the other European countries. Our inflation rate is only lower than the rate for Spain, Italy and Greece. Therefore, that suggests that we have to continue to be very vigilant in this area. We cannot just sit back and assume that all is going well--not, at any rate, by comparison with what others are achieving.
A particular anxiety which has been indicated recently is the way in which monetary growth is developing, particularly M4, which is broad growth in the money supply, including not only money in circulation, but also deposits. For the fifth month running that has exceeded 10 per cent. and that is noticeably above the Government's target. In their early days the Government were much concerned with monetary targets although they have changed their emphasis on this since. Nevertheless, the rate of money supply is of importance. For example, Professor Congdon, who is one of the Chancellor's "wise men", has stated in his most recent broadsheet,
Perhaps one of the most worrying aspects of the underlying assumptions relates to public borrowing. The latest figures on PSBR for the financial year just ended show an overshoot of over £3 billion over the Government's forecast of £29 billion. The Chancellor's comment on that was that he considered that it was within the margin of error. All I can say is that it is a pretty hefty margin of error.
The reason for this shortfall appears to be one-third due to an increase in expenditure, but two-thirds due to reduced tax take. A large measure of the reduced tax take must come from the fact that growth has not been as buoyant as anticipated. But there is also something of a conundrum over VAT returns. I understand that there will be a special inquiry into this. This situation will be exacerbated by what the noble Lord, Lord Bruce, referred to; namely, the recent Court of Appeal judgment disallowing VAT on interest-free finance. It is reported in the press that that may cost the Government
We need to consider also the general state of investment because that is one of the recurring themes that we have been talking about in connection with economic policy. If investment shows signs of declining or not increasing, then the impact on future economic prospects can be very serious. What I find particularly disturbing is the report that manufacturing investment in the fourth quarter of last year had been reduced by 5 per cent. The CBI has recently issued a rather pessimistic statement in its quarterly survey about sentiment in the manufacturing sector, which is suffering particularly from reduced export prospects as a result of the weakness in the economies of Europe and elsewhere.
So we really need to look at this matter very seriously and to see what can be done to stimulate investment in the private sector. What is equally worrying is what is happening to investment in the public sector. Table 6.4 on page 120 of the Red Book, shows that it is the Government's intention to reduce public sector capital investment over the next four years from £21.7 billion in 1995-96 to £19.2 billion in 1998-99, which over four years will represent a reduction of 11.5 per cent. That is very serious if at the same time as there is an apparent weakness in private investment, the Government are pursuing a policy of deliberately reducing public investment. Surely, then, our future economic prospects will be jeopardised.
In the same table the Government give their views on how the private finance initiative will operate in that period. They expect it to rise from £0.6 billion in 1995-96 to £2.8 billion in 1998-99. In other words, they are assuming that the reduction in public capital investment will be offset by growth in the private finance initiative.
That assumption has been seriously queried in a recently published report by the Treasury Select Committee of another place issued on 1st April. It doubts whether this degree of substantial growth in the private finance initiative will take place. It asks, first of all, a leading question, which I believe we are all entitled to ask; namely, what is the Government's objective now as regards the private finance initiative? Originally, it was to supplement public investment, but now it appears to be quite definitely to replace it. Is that indeed where we stand? If that is so, the outlook appears to be pretty bleak because, according to the report, there are, for example, substantial delays in the bidding procedures. Furthermore, the cost of bidding is now discouraging many in the private sector from doing so.
The Select Committee considers that a large number of unsuitable projects are being put forward for private investment. There seems to be a directive within government circles that all projects for investment should be put out for private investment whether or not they are suitable. At any rate, that is the view of the
Turning to the health sector, it is proposed that private investment should make a substantial input, but there are still major uncertainties over the constitution of the health service under the present arrangements and about the funding arrangements. It is feared that the risk might ultimately have to be borne by the private investors if trust hospitals get into serious financial difficulties. I should declare an interest because I am involved in some bids in this area and we are concerned about that added risk on top of the normal risks that any business faces.
The conclusion of that very important report, which I hope we shall have an opportunity to debate at greater length on a subsequent occasion, is that the Select Committee regards it as unlikely that the levels of private finance investment estimated by the Government to offset their intended reduction in public sector investment will take place. It would be useful to know what the Minister thinks about that.
In conclusion, there are doubts about some of the basic assumptions underlying the Finance Bill, and that clearly limits the freedom of action with regard to the next Budget. What is particularly worrying is what is happening in investment in both the private and public sectors. Unless we can sort that out, the risks that we run are not only short term, but could be longer term as well.
Lord Boyd-Carpenter: My Lords, this is a very difficult debate in which to take part because it brings together--or clashes together--what in another place is done at separate Sittings. In another place, the Second Reading of the Finance Bill is treated as an occasion for the discussion of the economic policies of the Government and the general way in which they are handling the economy. The later stages, Committee and Report, are devoted on the whole to discussions of particular changes in tax arrangements, such as increases or decreases in tax and whether there should be any such changes, whereas today we are compelled to discuss all those matters in one Sitting--and that on a Friday morning.
I must advise my noble friend the Minister that much as I admire the way in which he opened the debate and much as I respect his technique in handling the House on these matters, this is a very bad way for your Lordships' House to be treated. We ought to have at least one occasion, say, the Second Reading of the Finance Bill, when the general state of the economy and the general trend of measures are discussed. We should then have another separate day or days--perhaps it should be days--when we can discuss the detailed financial proposals, such as proposed changes in tax.
I am well aware of the fact that we in this House cannot vote on changes in tax, but I think that it is unrealistic not to acknowledge that what is said in this House both on the general policy matters to which I have referred and on particular changes in taxation can
I know that the usual channels have no use for the Finance Bill. That is why it has to be considered at one Sitting, and on a Friday at that. The usual channels take the view that because for some years this House has largely faded out of financial discussions we should just let the Finance Bill go through and save them the trouble. However, I beg my noble friend to try to get into the head of the usual channels--if they have a head--the point that the standing of this House is of very great importance to the future of this House and that unless this House can maintain its reputation--a reputation that can be well supported by its experienced membership--it may well be that in another Parliament steps will be taken by another government of a very adverse nature indeed. However, if this House and its reputation are fortified by intelligent, informed and experienced discussions, any government (however radical they may be) will hesitate to make any radical approach.
Perhaps I may ask my noble friend another question about the procedure being followed. As I understood him, he said that the enormous length of this Bill--again, that enormous length does not help when it has to be discussed in just one Friday Sitting--was designed to tie up so many loose ends that in the future it will be easier to legislate on such matters. Is he telling the House that this Bill is designed so to simplify the procedure of Finance Bills that in future such Bills will be shorter and less complicated because the main structure will be clear and well understood? I thought that he was near to hinting at that, but I am not sure that he went quite so far as to say that that was the intention. However, if my noble friend will allow me to say so, that would be a good explanation of why the Bill is this enormous length.
Again, some explanation is required as to why this House--indeed, both Houses--should have to cope with a Bill of this length unless there is some purpose behind legislating so lengthily. A good purpose would be to tighten the system so that future Finance Bills can be a good deal shorter. Again, that would facilitate fuller discussions, particularly if the usual channels would modify the rather murky flow of their liquid and allow at least two full days for discussion on finance.
I refer to one or two specific matters, the first of which is landfill tax. My noble friend the Minister was full of enthusiasm for it. Not everybody is full of
An even more serious problem is the effect that the withdrawal of tax concessions on saving schemes will have on the provision that a great many people now make for the future education of their children. In view of the high level of school fees, it is the practice for parents to start a savings scheme at an early stage which mounts up so that when the child attains the age of 13 or so and goes to a fee-paying school there is a fund available to help pay the fees. As I understand the Bill, that tax concession is to be removed from these schemes. Therefore, it will be made much more difficult for parents who wish to send their children to fee-paying schools to take financial precautions in advance to ensure that they are able to do so.
I hope that my noble friend the Minister will be able to give some reassurance on the point. It seems odd that any government, particularly a Conservative one, should go out of their way to make the problem of parents who want to send their sons or daughters to fee-paying schools much more difficult by removing a tax concession which has existed for a number of years. I am sure that it is a matter of carelessness rather than malicious intent, but I hope that my noble friend will have a look at the matter and will be prepared to indicate that the Government will give consideration to it. My noble friend the Minister was full of the concessions and improvements to be made but did not spend very much time on those additional areas where tax was to be imposed. These savings arrangements, which have been in operation for a good many years, are a very good example of that. It is a great pity to make those operations more difficult. I hope that my noble friend will be prepared to indicate either that the Government are reconsidering it or that he will go back to his financial colleagues and suggest that in the Budget the tax additions should be removed.
A number of matters of this kind arise interestingly in debating this Bill, but it is extremely difficult under the present system to have specific points discussed. However, the one or two points that I have mentioned are of considerable importance. I do not believe that they are particularly complicated. I believe that the Government, who are very properly reducing tax in a great many areas, ought to look carefully at those areas in which they are withdrawing tax concessions, since when a tax concession is withdrawn it must, in the nature of things, give rise to difficulties to those concerned. In the particular example that I have quoted--parents who desire to send their children to fee-paying schools--it is important that the Government should show sensibility and sensitivity.
It is good that your Lordships' House has had an opportunity to discuss the Finance Bill, however briefly (and perhaps confusingly). I hope that in future there will be a greater opportunity to do so. Meanwhile, I ask my noble friend the Minister, despite the difficulties that he quite obviously faces, whether he is prepared to answer the various questions put to him as to concessions that may well be made on the Finance Bill. This is the moment to discuss it. With an election pending there is time and opportunity to make a concession or two that may be of great value to the persons concerned and may do something to assist the standing of the Government.
Lord Desai: My Lords, it is always a great pleasure to follow the noble Lord, Lord Boyd-Carpenter, in a debate on the Finance Bill. He is correct and consistent in saying that we do not have enough time to debate the Budget. I tried partially to correct this earlier in the Session when I was lucky to be able to propose a general debate the day after the Budget Statement. It is my hope that such a practice can continue as a normal part of our debates so that, while we may not discuss the Finance Bill, we can discuss the Budget Statement at a fairly early stage. Perhaps the usual channels can look into that.
Another aspect to bear in mind is that the merger of the expenditure and taxation parts of economic policy has reduced the time allowed for discussion of economic affairs. In the days when we had an autumn expenditure Statement and a spring Budget we had two bites at the cherry and two occasions on which to debate it. Now we have only one Budget and one opportunity. When the Finance Bill comes along we have no way of discussing expenditure, unless we choose to do so. We have only the taxation aspects to discuss. The expenditure decisions are there only implicitly and not explicitly. I believe that whoever devised that great unifying scheme has done a disservice. Obviously, the Government have to anticipate tax cuts in November when the elections are held in June. That will not be an easy matter.
I should like to begin by discussing specific taxation, because that is what the Finance Bill is about. Later on, I shall remark upon general issues. I welcome the green taxes. It is good that we put more and more emphasis on taxation both as a matter of revenue raising and as a way of carrying out environmental improvements. Some noble Lords may have seen the calculations of Professor David Pearce of University College London. He has looked at the total social cost of private transport, which is enormous.
To the extent that we can divert people from private to public transport, it is all to the good. If we have to tax vehicles, that would be a good thing. The Minister said that the real cost of vehicle excise tax had fallen. I deplore that. There is no reason for doing that. If anything, the tax should at least be indexed, if not more than indexed, to follow the same principle as the Government have rightly followed with petrol.
We have had debates in the past about pollution caused by cars. As we know, the bulk of the pollution is caused by a small proportion of the cars on the road. They are mainly four or five year-old cars. When the Government next think about vehicle excise duties, they should consider taxing older cars more heavily. They can do what they like about vintage cars. That is a frivolous problem.
By the same token, I welcome also the landfill taxes. Problems have had to be ironed out, as noble Lords have said. But, in general, if we can direct our taxation away from productive factors (labour and capital) and more towards the consumption of natural resources and despoliation of the environment, the better off we shall all be. That would be welcome.
There are other things to say about this issue. In a sense, what the noble Lord, Lord Boyd-Carpenter, said is one aspect of the matter. We should not worry about high or low taxation. I shall not worry about that. We want to know the overall impact of taxation on, for example, families. In the final analysis, does the Minister know? Let us take two-parent families with children. Does the Budget help them or does it not? That is the type of issue that should be addressed. He may not have the answer immediately, but I would appreciate it if he would write to me on that point.
As the Minister knows, his noble friend Lord Skidelsky has argued that the present taxation system is biased against families. I do not know whether or not that is true. It would be nice to have matters laid out in the Budget Statement. It might say, "Okay, this Budget has the following effects on different types of families (single-parent families, two-parent families, with or without children, the elderly and so on)." I know that at the moment we have the tools to do that. They have been produced by the economists of whom my noble friend Lord Bruce does not approve. It would be good if the Budget document showed what would be its impact on different social groups and social classes. It would also be good to know what would be the impact of the various environmental taxes on, say, the emission of greenhouse gases, or what have you. I should be grateful if the Minister would answer that point in his reply or write to me about it.
I welcome the fact that in the treatment of savings under Clause 73, we are progressing slowly from income tax towards expenditure tax. I should like income tax to be converted into an expenditure tax. That is the only logical and fair way of taxing, because what we want is not to tax income but to tax expenditure. To the extent that we can tax consumption rather than savings, we should have a more growth-oriented policy than previously.
I come now to more contentious items. As the Minister knows, I do not think there is anything such as low taxation or high taxation; there is adequate taxation. One should have enough tax to cover expenditure. We should stop having all these fantasies about real and deep cuts in expenditure, because there are none. They are basically cuts in projections. There has been a growth in irresponsibility in fiscal policy by constantly harping on cutting taxation and lower taxation, especially income taxation.
We have let the public sector deficit get out of control. I invite the Minister to look at page 45 or page 75 of the Red Book. He will see that the path laid down in the 1994 Budget for a return to a balanced budget has slipped. It had slipped by the time the Red Book came out. It has slipped since. So much so that, according to the Maastricht criteria, we have a 6 per cent. plus ratio of deficit to GDP. There is no way--referendum or no referendum--that the Government responsible for taking this country into the single currency will be able to deliver a 3 per cent. budget deficit without excruciating pain. I am saying this right now: whoever is in charge will have to take drastic action. We have all this fuss about why we are not a tax-cutting party--the Minister's party wants to be a tax-cutting party. I should prefer it to be a fiscally responsible party. That is more important than cutting taxes. We cannot go on with a system whereby every day we promise that the day after tomorrow we shall be prudent, but in the meantime we shall, just this once, have a little extra bite at the cherry. We cannot go on in that way. That has been going on for far too long.
We do not have to balance the £50 billion, which we once saw two years ago in the borrowing requirement, but £32 billion is not a small sum of money. If the gross projection is not fulfilled, the projected PSBR for the next year will be higher in money terms and higher in proportionate terms, because the growth projection will not be according to what the Government fantasise. Therefore we shall be once again at 5 per cent. or above in terms of the ratio of deficit to GDP. That is nothing of which to be proud.
We no longer live in Keynesian days when the deficit had good positive effects--multipliers and all that. We live in different times. Deficits are not good. That is shown by the fact that the yield on gilts that the UK Government have to pay is more than 1 percentage point above what the German and American Governments have to pay. That is basically the extent to which our fiscal policies are costing us extra money. I should like a firmer commitment from the Chancellor--I have no hope that he will give it--in the next Budget that he will get hold of the problem and do something about it.
Unlike the noble Lord, Lord Ezra, I do not worry about inflation getting out of control. I am not worried about M4. I have never been a monetarist and never shall be. One of the factors which makes inflation lower has nothing to do with fiscal monetary policy. It has to do with the fact that we are now in a much more global world, and the price of manufactures is falling world-wide, because of the entry of Asian countries into the manufacturing world.
As long as the economy is open to those competitive forces we shall benefit from low inflation. I worry much more about any deviation from openness in the economy in relation to low inflation than about M4 and so forth. The M4 statistics are now so distorted that even Sir Patrick Minford, who was another high priest of monetarism, has stopped believing in M4. Fashions change. However, I believe that the inflation figures, such as they are, are not a cause for concern. I know that the Government are puzzled about the fact that
When the Budget was first introduced I said that it was precipitate to have given a tax cut. I maintain that view. I maintain the view that the slippage in PSBR is not accidental and should have been foreseen. However, to the extent that it was not foreseen, I hope that the next Budget will not again rely on cosmetic projections of expenditure and try to run away with tax cuts, but will tackle the problem of the budget deficit. In that respect, future generations will be paying the cost of the present generation's frivolities. I believe that we should take the matter seriously and not politically.
Lord Cockfield: My Lords, like my noble friend Lord Boyd-Carpenter, I welcome the opportunity of debating these matters. The noble Lord, Lord Bruce of Donington, taxed my noble friend Lord Mackay of Ardbrecknish with delivering a subdued speech. I have never heard the noble Lord, Lord Bruce of Donington, himself deliver a subdued speech, at least not in the 17 years which have expired since he took his place on the Benches opposite.
I was a little perturbed that, in listing the important objectives of policy to which the Government are committed, my noble friend on the Front Bench put inflation at the end of the line. He repeated that in his final paragraph. I am sure that that was merely to accommodate the elegance of what he was saying rather than that it had any psychological importance. Nevertheless, it is a matter of considerable importance, and it is inflation that I propose to discuss.
I wish to begin by referring to an exchange which took place in your Lordships' House on 13th March, following the publication of the minutes of the meeting between the Chancellor of the Exchequer and the Governor of the Bank of England. In trying to be helpful--that is always a mistake, but I shall later explain exactly why I did so--I said to my noble friend:
I am sorry that the noble Lord, Lord Peston, is not in his place. I am sure that the noble Lord, Lord Eatwell, will convey my respects and best wishes to him. However, the noble Lord, Lord Peston, being unencumbered with the experience which comes from holding high office, promptly said:
It is most important that we should understand that that is what is happening. Inflation has been the bane of this country for the best part of 50 years, ever since 1945 and until a few years ago when the Government, in particular my right honourable friend Mr. Kenneth Clarke, the Chancellor of the Exchequer, decided that the time had come when something serious must be done about it. Inflation destroys the competitiveness of British industry; it destroys the competitiveness of our exports; it destroys investment; it destroys savings; and it creates great social tensions. We can see that clearly by looking at the history of this country under successive governments. I wish to underline that because, if anything, Labour Governments were worse than Conservative Governments, so they can take no pleasure whatever from anything that I am about to say--
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Lords Hansard Home Page


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|Steve is the founder and owner of Aerocycles, and has been an avid cyclist since his childhood. Aerocycles has been a Dream of his for many years, and you can read his story here. As well as running Aerocycles, Steve spends his weekends racing competitively & pedalling the lanes of East Anglia.
|Rorie is Aerocycles Shop Manager, and as well as being cycling mad, he is also chief workshop technician. Having started his formative years taking the wheels off his trike, he upgraded to disc brakes and never looked back. Rorie is an expert in all the latest cycling gadgets, and can often be found traversing Swinley Trails by the power of his Exposures !!

subset: commoncrawl


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Know more about this business than we do? Cool! Please submit any corrections or missing details you may have.Help us make it right
Be the first OregonLive.com user to add photos or videos of Insulation Contractors of Oregon Inc
Insulation Contractors of Oregon Inc can be found at Ne Airport Way 14121. The following is offered: Home Builders. The entry is present with us since Sep 9, 2010 and was last updated on Nov 14, 2013. In Portland there are 9 other Home Builders. An overview can be found here.
Insulation Contractors of Oregon Inc is located at 14121 NE Airport Way, Portland, OR. This location is in the Argay neighborhood. This business specializes in General Contractors.


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does my blog look good in this – june
the lovely and talented Helen of Tartlette is hosting this months "Does My Blog Look Good In This". DMBLGIT is a contest where food bloggers submit pictures of food that they have prepared and photographed. the photographs are reviewed by a panel of judges, who score them in three categories: edibility, aesthetics, and originality. that's where I come in! I've been selected to be one of the judges for the contest! so far the entries not only make my mouth water, but look pretty darn amazing. it's going to be a tough decision!
as a judge, I'll be looking at composition and styling as well as originality and unique display. so, if you're a food blogger or you know someone who is, jump on in! the deadline for submissions is June 23.
more information is over here.
you can view some of the entires here.
{images from tartlette}


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This pack is a W.I.P Oblivion Resource Pack(Even though no sounds are changed)
Keep in mind this is a Beta Release And alot more is to be added.
In order to use HD resource packs properly (32× and higher) you will need to either patch your Minecraft using MCPatcher or using OptiFine. Optifine is preferred as it includes all of the features of MCPatcher, and greatly increases game speeds and graphics settings. MCPatcher tends to be updated on the same day as Minecraft updates, so use it instead if you are in a hurry.
Download The Elder Scrolls IV: Oblivion Resource Pack for Minecraft
Author: MCJapanga


text:
TAKE5 and 5G Test Network Finland demo workshop
TAKE5 workshop provides first pick of 5G mobile networks ready for experiments.
Map © OpenStreetMap. Some rights reserved.
Time: 14.12.2017 9:00-16:00
Place: Kandidaattikeskus, room U8 (Otakaari 1, 02150 Espoo)
5G Test Network Finland (5GTNF) is to enable Finland to provide the best and most appealing 5G test network environment and ecosystem in the world for research and business development purposes. 5GTNF is a joint effort from industry, academia and Finnish government with global manufacturers such as Nokia, Ericsson, Huawei, Coriant and Intel as well as internationally recognized research organizations like VTT, University of Oulu, University of Helsinki, Tampere University of Technology and Aalto University.
TAKE5, one of the key parts of 5GTNF, workshop on December 14th in AALTO Campus (Espoo) provides first pick of 5G mobile networks ready for experiments. TAKE5 presents the Espoo 5G test network which is now available to test functionality and features of future 5G networks. In the workshop TAKE5 partners will describe their initial views on the 5G networks. Companies can request slot for own experiment in TAKE5 testbed.
Agenda and registration: https://tapahtumat.tekes.fi/event/take5


text:
This is a digital file
stich 5,782Size 2.51 x 1.58 inchThe format have:DSTEXPJEFPESVP3XXXEMBFor other format please contact before purchasing, or another sizeThis is a machine embroidery design and you will need an embroidery machine to stitch this design out. This is not patchThis is not a printThis is not a finished a productYou will be able to download your desing within moment of cleared paymentPlease message me if you have any issues with the file you receive and will be happy to rectify any issues quicklySince this is a digital product, there are no returns, exchanges or refunds.PLEASE DO NOT copy, share, trade or sell my designs. They may be used on personal items or items for resale.


text:
DAVIE — Circuit Court Judge Lawrence Korda approved Davie`s $35 million in utility bonds Thursday, allowing the town to move ahead with its utility expansion program.
Approval was delayed a day so that Korda could hear objections from Sunrise Assistant City Attorney Grafton Carlson, who said Davie`s utility expansion project would be used to infringe on hisand I want to have our objections on the record.``
At a special meeting Tuesday night, the Davie Town Council passed a resolution designed to allay Sunrise fears and prevent legal objections that might delay the approval of the bonds. Davie officials said they have no intention of infringing in the Sunrise utility service area.
Town Attorney Barry Webber said Carlson assured him Wednesday morning that Sunrise would not intervene.
Davie officials were infuriatied when Carlson showed up at the Wednesday afternoon hearing to voice his objections. ``It was an unfriendly thing to do, a hostile thing to do and a vicious thing to do,`` said Town Administrator Irv Rosenbaum.
The Davie Town Council Wednesday night authorized Webber to take whatever legal action is necessary to ``teach Sunrise a lesson,`` as Vice Mayor Betty Roberts put it.
Rosenbaum said Wednesday night the town would litigate to recoup alleged financial losses it suffered due to the delay caused by Sunrise. But after the bond hearing Thursday, Rosenbaum said no litigation would be filed.
Carlson said the door was still open for negotiations between the two municipalities on utility issues, but that door had already been slammed the previous night by the Davie Town Council.
``It`s like negotiating with Russia,`` said Mayor Bud Jenkins. ``We`re trying to be honest and do what`s right for the people, but their tune always changes at the final hour.``


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Other services
Not just match funding
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- Charity Search Tool: Find charities or projects which you care about. With thousands of charities and projects listed, we are sure you will discover a cause you care about. Find out more.


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Budget $750-1500 USD
We are looking for an experienced writer for a 6-month writing position. The opening entails both content and article writing and for the article writing position, the applicant must be skilled in SEO and keyword-based writing, as well as be able to write on a variety of topics.
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It looks like you're using an Ad Blocker.
Please white-list or disable AboveTopSecret.com in your ad-blocking tool.
Thank you.
Some features of ATS will be disabled while you continue to use an ad-blocker.
Originally posted by ZiggyMojo
reply to post by WildWorld
What Photo?
Also.. just saw this.. May be confirmation of at least 3 people being pursued..
Investigators have pinpointed two men as "possible suspects" who were seen in images near the finish line of this week's Boston Marathon -- moments before twin bombs there exploded, killing three and injuring about 180 others -- a law enforcement official said. A circular sent out Wednesday to federal and state agencies features the photos "in an attempt to identify the individuals," who were described as being of "high interest" to investigators. One of the men is seen carrying a black backpack. An FBI official earlier said that authorities believe the bombs were placed inside a black nylon backpack or bag. The source said that authorities had not yet identified the two men by name and that the photographs were not being released to the public for fear of impeding the investigation. Earlier Wednesday, two official sources with knowledge of the investigation identified a man -- who also hasn't been named -- as a possible suspect in the attack
Sourceedit on 18-4-2013 by ZiggyMojo because: (no reason given)
Originally posted by WonderLustKing
reply to post by WildWorld
I see what you saying? Need to find one with a high resolution to zoom in.
Originally posted by ZiggyMojo
reply to post by WildWorld
I think what you're seeing is a person's arm who got cut off at the edge of the picture.. Maybe not, but it appears that way.
Originally posted by someoneinnyc
I can't make out a pack or bottle in the debri. Maybe if you circled it.
Apparently, the white cap and blue runner guys have been ruled out anyhow. Read that on other threads.
Originally posted by WildWorld
(quote in quote snipped out to save space. JM.)
I have no idea how to upload or edit my saved photos on here, I wish I could to better show what I'm talking about.
Originally posted by MRuss
Looks like these two guys are innocent.
The photographs are not being released to the public for fear of impeding the investigation, the source said.
Originally posted by Gazrok
Don't you usually enlist the public so they can be on the lookout for these people? Something stinks.
Maybe they had to run the pics by the Saudi Foreign Minister first yesterday, and arrange plane rides home.....


text:
Meeting Minutes
December 16, 1999
These minutes will be posted on the NBL web site at http://nbl.rutgers.edu
in the Information Services section.
Recorder: Scott Hines
Present: Jeris Cassel, Ilona Caparros, Scott Hines, Ron Jantz, Kevin
McGuire, Scott McMillan, Feris Olin, Penny Page, Susan Peters, Uma Swamy,
Lisa Vecchioli, Myoung Wilson (chairman)
1. Introduction of Reference Associates and guests
2. Approval of the minutes of the November 18th meeting
3. Review of reference statistics
4. Follow-up on information services model discussion from NBLF 11/19th.
5. Reference models/configuration for D21
6. Coordination of NB instruction programs
7. Roles and responsibilities of local operations liaisons (this discussion
should be the bases for the NBL Reference Manual)
8. Development of the NBL Virtual Library Tour
DECISIONS and TASKS
1) Ref stats will be forwarded to Uma by 15th of each month.
2) Myoung will send out announcement for exchange program.
3) Term paper clinic and virtual tour will be incorporated into ici funds
grant proposal for Shaping a Life.
4) Jeris and Scott will work on a pilot training program for librarians in
internet librarianship.
5) Jeris will send out announcement of NB instructional coordination.
Minutes of last meeting approved.
D21@Douglass Today's meeting is being held at Douglass in order to discuss
how information services fits
into D21 plans at Douglass. D21 will be the model for implementation of the Digital Library Initiative
long range plan for RUL. D21 will focus on music/performing arts, multimedia services, enhanced services
to undergraduades, Women's Studies, and state of the art digital libraries. The architecture consultant
Allison Baxter is helping out with physical planning, concept design, and a feasibility study. The
documents and drawings resulting from work with the consultant will be used in attracting major donors
for D21 funding.
Lisa distributed a document (available on the nbl web site) that outlines
the IS model that Douglass librarians have proposed for D21. The model
combines IS and Access Services service desks and provides for an
Information Assistant (IA) as the public's first point of contact in
Information Services. This IA would call on librarians located away from the
service desk on an as-needed, consultative basis. Periodicals would be
located in the reference area with a reduced reference collection.
Eclassroom would also be located nearby. Possibility of having a cyber cafe
here, too, is included in the proposal. Suite of reference librarian offices
with consultation area would also be located here.
A part-time reference assistant is researching IS models and developing
list of libraries worldwide that have recently been redesigned. Myoung
mentioned two models of IS redesign that are currently prominent: the
Brandeis model with no reference desk at all and the MIT model in which the
reference and access services desks are combined or located next to each
other at the same central desk.
Some issues related to new models include:
1) More time is spent now on reference queries because we're doing
on-the-spot BI sessions for indexes and electronic resources and because
more in-depth help is needed since patrons have often started their search
off-site before coming to the reference desk and so are further along in the
2) But people want to see a person when they come in, so more online help
may not be adequate.
One short-term need in information services, regardless of whether new
models are eventually introduced, is equipment support, especially at DSS
and KLMR where there is no copy center.
One idea that came up is to have librarian sit at reference desk, but
away from desk, in order to work and be consulted only when needed.
In planning D21, examination of the SCC experience could be valuable.
issues that have come up there are the need for better arrangements for food
at events and for more flexible use of instructional and staff space.
We toured the reference area at Douglass, and further discussion on
the D21
issue will follow at a later date as the Douglass librarians continue their
work with the consultant.
All liaisons should send monthly totals for stats (both on-desk daily stats
and off-desk stats collected for sampling days) to Uma by the 15th of each
month (in addition to sending them for forwarding to Nancy Hendrickson).
Basically, our proposal was adopted by the NBL faculty librarians with
a slight amendment. Spring semester will begin exchange program. Here are
the first exchanges:
Myoung to Douglass
Jeris to Alex
Ron to Kilmer
Susan to Alex
Scott to Kilmer
Lisa to Alex
Pairing up with someone you can learn a lot from is important. Myoung
send out an announcement to NBL faculty announcing these exchanges and
soliciting requests for exchanges in the summer and fall.
Access Services shared with Myoung the results of documentation of reference
questions asked at the circulation desk at alex while the reference desk was
closed. There is heavy need for reference late in evening on Sunday and
during day on Saturday. Maybe we could put IAs on ref desk at those times
toward end of each semester. We may also need to request and use more GA
lines to attract and retain high-quality RAs. Liaisons should ask if Access
Services can do the same documentation at other libraries.
Ron passed around an issue of the journal Choice, Supplement #36, 1999 which
is devoted entirely to selected web resources in various fields. This could
serve as a starting point for awareness courses for NBL librarians. Jeris
and Scott will work on a pilot training course in Internet Reference to be
delivered for testing to the ISG.
Lisa and Scott continue to work on integrating a term paper clinic style
service into Shaping a Life program at DSS. Goal is to apply for ICI grant.
Other libraries have these, but creating a good one is not easy. Maybe we
could fold this into an ici grant proposal.
Yes, Jeris will send out call to announce.
Tabled to next month's meeting.
Liaisons, please post ad for IAs in each library.
As in the past we will continue to meet on the third Thursday at 9:30
am at Kilmer Library unless we decide otherwise. Below are the dates. I
would appreciate if you would clear your calendar now so that conflicts can
be avoided as best as we can. thanks.
3/16 (this is during the spring break. How many of you will
be able to
attend? I will be out of town so if all of you can attend, then one of our
vice-chairs can chair the meeting. If many of you plan to take a break as
in my case, then we will need to move the date.
8/17 (this is another week of problem for me because I (and Ron) will
be in
Jerusalem for IFLA conference--there are five Thursdays in August and I am
not sure what everyone's vacation schedule will be like. Ideally, I like
not to have a meeting in August but since we are public service group, we
may not have such privilege.


text:
Bummer crop: Warm temperatures worry farmers
C-VILLE Weekly Wednesday, March 15, 2017 at 7 a.m.
Last month was the warmest February on record with an average temperature of 47.7 degrees, based on numbers from the McCormick Observatory dating back to the 19th century. While many are happy to ditch their winter coats early, a nice day this early in the season is a nightmare for some farmers.
"It's really going to affect us badly," Tim Henley, owner of Henley's Orchard in Crozet, said last week. "I'm expecting this next cold blast is pretty much going to wipe out all of our peaches."
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What Are Your All-Time Favorite xoVain Articles?
It's gonna get sappy up in here.
I have cellulite on my butt and thighs. Rub right under my cheeks and it's like reading braille, but IDC because body positivity and feminism and all that.
Also, I'm pretty thin, and not the type of thin person that calls him or herself fat just because they have fat. Lower body lumps and jiggles are traits I'm aware of, but rarely attempt to alter. I accept them like boogers, camel toes, and other things that simply come with existing. ALAS, loving beauty means that subjective "flaws" are regularly brought to my attention anyway.
A press release for the Nerium Firming Body Contour Cream slid through my inbox a couple weeks ago. You'll either respect my honesty or tell me to kick rocks when I admit that I only requested a sample because it's expensive ($110, holy shizzits) and I'm a princess and wanted to rub one hundred dollars worth of lotion on my jelly.
So one morning I rubbed the fancy cream on my butt cheeks and the thigh meat adjacent to said butt cheeks, AND AFTER 12 HOURS EVERY LUMP AND DIMPLE HAD FUCKING DISAPPEARED AND I WAS LIKE HUH?!??!! I want to show a before and after picture of my now smooth dump truck, but I won't because murderers.
To be honest, I was really weirded out, considering this is the second infomercial beauty product to work for me. With a bit of research I found a video on YouTube featuring extreme before and after images, as well as dramatic transformation photos on the Nerium website.
Apparently firming cream is meant to serve as a solution for severely wrinkled and sagging skin, like for anyone who may have lost a large amount of weight or given birth to a human. I fit into neither category, and would have to witness that magic to believe it.
David Kirsch (personal trainer to multiple Victoria's Secret angels and other super hot celebrities) gave his stamp of approval, and apparently recommends Nerium to his clients. However, it's important to keep in mind that these clients are already in shape. The Body Contour Cream did work for me, but like I mentioned earlier, I'm skinny.
Hesitations aside, I love this cream as a tool for performers, models, and makeup artists. Regardless of whether the formula is capable of plastic surgery ready results, it does plump and tone the skin. Pair it with some leg makeup, a spray tan, or the Jergens BB Body Perfecting Skin Cream to look all smooth and sexified. Kind of like how actresses always have perfect wax-looking crossed legs when being interviewed on late night talk shows.
One hundred squats per day, dry brushing, magic potions -- there are all kinds of strategies to battle cellulite, but it seems like mine always comes back eventually. I love this quote by Jane Wagner: "I have gained and lost the same ten pounds so many times over and over again, my cellulite must have déjà vu".
What do you guys think? Can you be bothered with worrying about your cellulite? If so, what magic tricks do you have up your sleeve?
Follow Courtney on Twitter and Instagram @courtneypizza


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Graduating from school with full honors, devoting your high school sweetheart, enjoying that first paying gig with your ring and watching the arrival of your firstborn, these are considered defining minutes an individual's life. Granted, I can not say I've experience some of the above events, however I really could ...Read More »
Assassin's Creed Origins review for PC, Xbox One, PS4
Following my Assassin's Creed Origins trailer occasion, I couldn't have been more eager to go hands on with the entire game. Throughout the event I managed to play with the Xbox One X version, but I needed to get ahold of this PC model and really stretch its legs. I ...Read More »
Sniper: Ghost Warrior 3 review for PC, PS4, Xbox One
Sniper: Ghost Warrior 3 is a game built entirely on the backs of other people which have come before it. There's really nothing here which makes it stick out among another shooter/sniper names that we've observed in the last several decades. A fundamental assumption, loose narrative and absence of real ...Read More »
Dragon Quest Heroes II review for PS4, PC
The first Dragon Quest Heroes was a fairly pleasant surprise, mixing the world of Dragon Quest using action-RPG mechanics, slightly reminiscent of the popular Dynasty Warriors series, but also with a few more unique, nearly tower-defense like mechanisms blended in. The end result was lots of fun to perform, with ...Read More »
Fortnite review for PC, PS4, Xbox One
When I first read about Fortnite, I had been fairly excited. Count me in. What I got was a intricate shooter with crafting components that may practically double as an RPG. Fortnite includes lots of moving parts. The key assignments concentrate on you playing as one of those numerous Heroes ...Read More »
Forza Motorsport 7 review for Xbox One, PC
Some just prefer to race online together with friends, but some enjoy tuning their favourite cars and attempting people builds outside on their favourite tracks. Some are simply appreciative of how magnificent the show tends to be, though some are going to hone their artistic skills and share their merchandise ...Read More »
Maize review for PS4, Xbox One, PC
As is frequently true, all you want to learn about Maize could be summed up in a Simpsons quote in the series's golden age. The sport appears to be funny in the beginning, but it runs to the law of decreasing returns actually, really early on. The overarching joke, ...Read More »
Dishonored: Death of the Outsider review for PC, PS4, Xbox One
I was delighted to come back to the dark, bare roads of Karnaca once again, with the new characters and skills to experiment with. Departure of the Outsider puts you accountable for Billie Lurk, a young girl helping her dying mentor finish one last job, killing the Outsider. This assumption ...Read More »
The Evil Within 2 review for Xbox One, PS4, PC
I am still in shock by the way day and night my period with The Evil Within 2 was, in comparison to its predecessor. The first was a match I had been really excited about and was frustrated by the perplexing storyline, dull general experience and frequently unforgivable trouble spikes. ...Read More »
Middle-Earth: Shadow of War review for Xbox One, PS4, PC
Can I play the exact same game as everyone else? Since reading through lots of the pre- and – post-release policy Shadow of War, there has been quite a lot of attention on loot boxes. I mean, just examine the game's user rating on Metacritic: an overwhelming amount of people ...Read More »


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Union Pacific Technologies Selects Connectria To Provide Java-based Advanced Application Architecture
ST. LOUIS, MO (February 9, 1999) - Union Pacific Technologies, a division of Union Pacific Corporation, has selected Connectria to design an advanced Java-based application architecture, including a prototype application, as a web-enabled front-end to their mission critical mainframe-based Transportation Control System (TCS). The new application, called Graphical TCS, or GTCS, will allow Union Pacific Technologies' commercial TCS customers to utilize a graphical web interface to operate Union Pacific Technologies industry leading applications to manage transportation and logistics.
About Union Pacific Technologies
Union Pacific Technologies (UPT) is an operating company of Union Pacific Corporation, one of the world's largest transportation companies and the largest railroad in the US. UPT develops sophisticated technology solutions for Union Pacific's operating companies and key partners, and aggressively pursues research in new technologies. UPT also provides commercial transporation management solutions sales outside of Union Pacific including Transporation Control System (TCS), a complete operating system for international railroads, and UPT's Shipment Management Service, the industry benchmark for shipment tracking and the company's fastest growing commercial product. More than 100 companies subscribe to this service.
About Connectria
Learn More
If you're interested in learning more about Connectria or to Request a Quote on any of our services, please contact us.


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World Trade Organization (WTO) rules governing foreign market access for courier and distribution services pose serious compliance problems for China (the People's Republic of China —PRC). These services, defined and regulated by international rules, fall under the purview of the General Agreement on Trade in Services (GATS), which allows members significant flexibility in defining the scope of their commitments. China's uneven compliance performance to date continues to cause concern among foreign industry and governments. Soon after its accession, China issued two regulations for express delivery services that contradicted its WTO horizontal commitments. The United States led a sustained, ultimately successful effort to convince Beijing to revise these measures, but draft amendments circulated in late 2003 by the State Council of the PRC raise new and significant compliance concerns. For its part, the international express delivery industry believes that China's postal monopoly, China Post, is attempting to expand its control over express commerce and create an internal regulatory body.
This paper does not advocate either the Chinese or the U.S. position, but seeks to explore existing international rules and commitments, with the expectation that the confusing relationship between the international express delivery industry, the government of the People's Republic of China, and the international trade system will become more "transparent" in the future.
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The Dodge has had to take a back seat recently, but with some enlisted help, the Dodge is now just about completed.
The engine was always a bit 'tired' and there was an awful lot of sand in very crack, crevace of the running gear - and more importantly the fuel tank.. each time it ran at full tilt the fuel became loaded with sediment. Although I tried using paper filters, there was no guarantee all the sand was filtered out. Eventually the engine was burining oil and it emitted fumes into the driving space from the breather / oil filler cap.
This all added up to a poorly performing and worn engine - time for an over haul.
Due to time and family constraints the work to rebuild the engine was outsourced to an engineering company.
They started by cleaning the engine and removing the years of dirt and grime from the oily underneath - again more sand came to light.. probably from some time it may have spent in a desert (??)
The engine has now been rebuilt, new pistons, a rebore and all the ancilleries overhauled. Eventually the block was finished in Ford grey.
I purchased a new 'old stock' carb from france - and a unused exhaust manifold from Belgium (I picked up at War and Peace)
The original Zenith was very worn (due to all the sand passing through it?) and the floats were a little 'battered'. The outlet manifold seemed ok but when hot very slight black tracks appeared in two places. These turned out to be hairline cracks that expanded when hot - a known issue. Its impossible to weld the cracks on a manifold as the carbon content is very high in the steel due to the hot exhaust gas action on the metal.. therefore it needed the new manifold.
In the original vehicle the fuel pump had been replaced by electronic pumps. The original had been by passed, but upon examination it was just the diaphram had perished, so with a rebuild kit, the original pump was back in action.
Althought the full fuel system was cleaned - I felt it prudent to fit a post market diesel filter to keep any unwanted nasties out of the new engine! See the 4th and 5th picture..
To finish off the truck it really needed a new canvas roof. A Worthing canvas was fitted and some link matting in the rear to stop undue wear on the original fluted floor panel. This matting allows the floor to dry should it get wet, and with the new canvas the Dodge was ready for its annual MOT.
This it failed as I had unwittedly wired the headlamps up the wrong way around and it was on full beam when it should be dipped. A quick swop of wires and we were home bound with a fresh MOT.
The last two pictures are a before and after.
I have been driving the dodge now around my home city - and it pulls really well - this has exposed the next needed job - the brakes!! Pulling up 3.5 tons really does need a good set of 'anchors' !


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Knowing what to say to a potential sex partner can mean the difference between taking her to bed -- or taking a cold shower.
You will need
- Compliments
- Altruism
- Loving children anecdotes
- Self-deprecating sense of humor
- Expensive car
- Listening abilities
Step 1 Make her feel attractive Make her feel physically attractive. When it comes to having sex with someone new, women often let self-doubt about how they look naked get in the way. Make her feel confident about her body and she'll be more likely to want to get close to you.
Quick Tip:
Complimenting something specific about her body sounds more sincere than a generic, "you've got a great body."
Step 2 Talk about your selflessness Casually mention something noble you do. Studies show that women are attracted to altruistic men, making it a good topic if you want to talk her into bed.
Step 3 Talk about children If you have nieces, nephews, or godchildren, talk about them lovingly. The "awww" factor might make her more open to being seduced.
Step 4 Make her laugh Don't be too serious. Women are attracted to men who can make them laugh — especially if the jokes are self-deprecating.
Step 5 Mention your Lamborghini If you drive an expensive car, say so. If you have a cheap set of wheels, keep it to yourself. Research shows that a guy with a cool ride gets a woman's motor running faster than the same guy in an unimpressive auto.
Step 6 Know when to shut up Don't do all the talking. Part of the art of talking her into bed is knowing when to shut up and listen.
Did You Know:
According to one study, 80 percent of men expressed positive feelings about one-night stands, compared with 54 percent of women.


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Garlic Lamb: Combine the sugar, soy, garlic, cornstarch, and orange zest in a large bowl. Add the lamb and mix well. Cover and refrigerate for at least 1 to 2 hours.
Heat a wok over high heat. When the wok is hot, add 2 tablespoons of the peanut oil and heat until just smoking. Add the ginger, garlic, green onions, and red pepper flakes and stir-fry until fragrant, around 30 seconds.
Add the lamb and stir-fry until well browned, about 5 minutes. Deglaze with the rice wine and bring to a simmer. Stir in the cornstarch mixture and bring to a simmer to thicken. Remove from the heat and set aside to cool.
Drain the rice noodles and roughly chop. Set aside. Wipe out the wok and heat over high heat. Add the remaining 2 tablespoons peanut oil and heat until just smoking. Add the mushrooms, onion, carrot, and bell pepper and stir-fry until the vegetables just begin to soften, but still have some crunch, about 3 minutes. Season with salt and pepper, to taste. Remove the heat and cool.
Combine the cooled vegetables, cooled lamb, reserved noodles, basil, sesame oil, and soy sauce and mix well.
Place 1 egg roll wrapper on a flat surface in front of you with 1 point facing you so the wrapper is in a diamond shape. Make sure the unused wrappers are covered with a damp cloth. Brush all of the edges with egg wash. Place 1 to 2 tablespoons of the filling about 1/3 of the way up the wrapper. Fold the point over the filling. Fold in the sides and then roll up. Press to seal. Repeat with the remaining ingredients. If you are going to hold these for a while before frying, dust with cornstarch so they don't get soggy.
Preheat 3 inches of peanut oil in a deep pot to 360 degrees F. Fry the egg rolls, a few at a time, until golden brown on all sides, about 4 to 5 minutes. Drain on paper towels. Serve whole or cut in half diagonally. If you want the halved rolls to stand up, Cut a small piece off either end with a serrated knife to make a flat surface. Serve with Sweet Chili Scallion Dipping sauce.
Combine all the ingredients.
*available at Asian markets
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Welcome to First State Bank (Scottsbluff, NE) FSB CentralMEMBER FDIC
First State Bank is a locally owned community bank with locations in Scottsbluff and Gering, Neb., and Colorado Springs, Colo. First State Bank is now a full-service financial institution. Its services include checking, savings, and CD accounts with the convenience of online banking. In addition, the bank offers a variety of loan products and investment programs. With the additions of Classic...
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First State Bank was founded in 1997, and is located at 2002 Broadway in Scottsbluff. Additional information is available at www.sec1stbank.com or by contacting Marvin Hefti at (308) 632-4158.
Scottsbluff Office, Member FDIC, Equal Housing Lender
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Vice Principal, Hillingdon, Middlesex, near Heathrow Airport
Closing date:
Start date: April/September 2018
Contract type: Full Time
Contract term: Permanent
Suitable for NQTs: No
Vice Principal, Park Academy West London
Salary: L19-24
Start: April/September 2018
Looking for an exciting new challenge?
Park Academy West London is a new school for a new age, opening in September 2017, and has a very exciting future, with an ambitious vision to become outstanding in every respect.
We are looking for a passionate Vice Principal, who would help strategically and operationally lead the Academy on the start of its aspirational journey to be one of the leading schools in England. This role is critical to the continuing progress of the Academy. The post would be excellent preparation for a Principal role.
You will be a successful leader with a proven track record of school improvement at Assistant Principal level. You will have significant experience of raising achievement, leading change and have excellent communication skills and the ability to motivate staff and students. You will have the potential to move to Principalship, and to be ready to immediately deputise for the Principal if required.
With students who have the desire to succeed, an aspirational team of staff, state of the art facilities, Park Academy West London offers an excellent opportunity for an ambitious, talented individual looking to develop their career.
We teach a challenging academic curriculum for all students. We are driven by a desire, at the core of our mission, to get the best possible results for all of our students, no matter what their starting points or circumstances.
You would become part of a vibrant learning community that will offer you fantastic opportunities for CPD, career development and for you to be able to make your mark.
Park Academy West London offers an on-site staff gymnasium, catering facilities and a free car park.
We would be delighted to show you around our Academy in order to fully appreciate our excellent learning environment.
How to Apply
Closing date for applications: Tuesday 20th February 2018 5.00pm
Please complete the application form and provide a covering letter, maximum of 2 sides of A4, outlining why you wish to apply, your vision and how you best meet the person specification.
Please email your letter of application to firstname.lastname@example.com and for further information please contact Moira Canning on 01895 430066.
Learn more about Aspirations Academies at: www.aspirationsacademies.org
Park Academy West London is committed to safeguarding and promoting the welfare of children and young people and expects all staff and volunteers to share this commitment. The post is subject to all pre-placement checks including obtaining references, proof of eligibility to work in the UK and an enhanced DBS check.
Park Academy West London is a new school for a new age, an 11-19 academy, based in Hillingdon Middlesex who joined Aspirations Academies Trust, from 1st September 2017.
Park Academy West London has a close working relationship with...
Contact Park Academy West London
Thanks for your interest in this role.
Simply fill in the form below to ask any questions, request a call, or schedule a school visit.
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Product Highlights
This item is noncancelable and nonreturnable.
You Pay: $7,965.75
The Video 25 Plus is unusually light for a Studio / OB head. With its seven step, temperature-independent damping system, professional camera operators capture the naked truth on video or film with perfect clarity.
The Video 25 Plus displays an 18 step counterbalance which can be adjusted easily and safely in 9 stages with the well known Sachtler dial. Fine-tuning is achieved via a half step function, which can either be engaged or disengaged. Need to change position? Tilt angles up to 90° are no trouble for the Video 25 Plus, even under maximum load. Between others it includes the well-known features from Sachtler, like the Touch & Go quick release system, Self-illuminating Touch Bubble and horizontal and vertical brakes that are conveniently located and easy to reach, for maximum safety in fast-paced reporting situations.
The Video 25 Plus is available either with a 150mm ball base or with a 4-hole flat base that will allow it to be mounted on all 150mm or flat base tripods.
|Load Capacity
|18 - 77 lb (8 - 35 kg)
|150 mm 6" Half Ball
|Counter Balance System
|Torsion Springs
|Counter Balance Range
|18 steps
|Center of Gravity
|150 mm
|Quick Release/Wedge Plate
|Yes (Cat #1064)
|Balance Plate
|Yes, 4.4" Sliding Range
|Tilt Drag
|8 steps, 0 to 7
|Tilt Range
|+90° to -75°
|Tilt Lock
|Spring Loaded Counter Balance
|8 steps, 0 to 7
|Pan Range
|Pan Lock
|Leveling Bubble/Illuminated
|Yes / Illumination
|Temperature Range
|-40° to 140°F
|9.9 lbs
|Packaging Info
|Package Weight
|18.5 lb
|Box Dimensions (LxWxH)
|16.0 x 10.5 x 9.5"


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8.3 Employee Assistance Plan
Approved by Administration, Consultation: Academic Council
An employee assistance plan offers short-term confidential outpatient counseling. Consultation on financial and legal issues is also available for faculty along with their eligible dependents. These benefits are provided at no cost to the employee. For further information refer to the complete Summary Plan Descriptions, which are available at DHR.