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Unwind in the world famous tranquil beauty of the Colne Valley, north Essex in the privacy of your own private, self-catered holiday lodge complete with the ultimate in luxury: your own hot tub Jacuzzi. Tucked away on your own private veranda your own private elite hot tub offers both seclusion and a view of the delightful countryside. Treat yourself to a glass of champagne, soothe your muscles, lay back and relax in style. Fast to heat and with multiple settings you can make your stay as soothing or as steamy as you like.
Surrounded by 500 acres of private country land. Wakes Hall Lodges offer the ultimate place to escape the city or your hectic lives. Our prestigious self-catered accommodation is the perfect place for a couple or family to spend some quality time together. Our eco-friendly state of the art lodges have recently been built and boast the latest technology as well as high-speed satellite Wi-Fi, a superb quality sound system a superb, fully-equipped kitchen. Our master en-suites have a free standing bath and walk-in waterfall showers. Second bedroom en-suites have a walk-in waterfall shower. The super king sized beds ensure absolute comfort and the hi-tech, super insulated build not only means that your lodge is carbon neutral but also means that you will be lovely and warm throughout your stay.
Short breaks available - please contact us for prices.


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According to a report by by El Mundo's property specialist Jorge Salido, reports the year is kicking off with optimism after green shoots appeared in 2014, and a new property market cycle has begun. El Mundo is one of Spain's leading daily newspapers, with considerable influence over housing-market expectation. Experts forecast increasing demand driven by
Property in Spain
Average property prices in Spain still falling but luxury locations doing well
Average residential property prices in Spain have fallen by 7.4% in the 12 months to the end of September, according to the latest House Price Index from Tinsa, one of Spain's leading appraisal companies. The steepest price falls were in large cities where they declined 8.9%, followed by the Mediterranean coast where most overseas buyers

subset: commoncrawl


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How Do You Say This in Korean? (11 August 2013)
Welcome to the 18th episode of "How Do You Say This in Korean?"! In this series, teacher 경화 (Kyung-hwa) is joined by a co-host of her choice twice a month to answer some listener questions. The questions we will be answering in this series are mainly about how to say certain things in Korean.


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Paraphrasing is the skill of transforming a sentence or passage into a new expression while maintaining the idea or message of the original.
In simpler terms, paraphrasing means changing the words and sentence structures of a written or spoken passage in order to convey an idea in a clear and accurate manner while maintaining the original author's intention.
We generally paraphrase for specific purposes:
- We want to include ideas that are not our own, but we don't want to directly copy someone else's words
- We want to convey an idea we like, but the original was written in a way that is difficult to understand, and we want to simplify it
- We want to include in our own writing something that someone else said or wrote, but the direct quotation would be too long, so we want to shorten it and deliver the key points (of course with reference to the original author)
- We want to succeed on an English proficiency exam, which often uses paraphrasing as a tool in its listening and reading sections in order to assess the test taker's ability to recognize sentence structures, to measure vocabulary range, or to simply make the test more difficult.
The TOEFL, IELTS exams make frequent use of paraphrasing, and expect students to recognize similar ideas presented differently; for example, in a reading passage and its corresponding question set.
How do we paraphrase?
First, we need to understand the difference between a restatement and a paraphrase. A restatement says exactly the same thing as the original, though it might use different words and structures. A paraphrase, will convey the message of the original, though it may get there in different ways. As the term implies, a restatement essentially "states again", usually for emphasis or to make sure the message gets across. A paraphrase allows the writer to add his or her own voice to the writing.
The fundamental changes in a paraphrased sentence is the vocabulary. We must try to change as many words as possible (not including necessary function words, such as articles, prepositions, unavoidable pronouns, and so on). We do this by using synonyms and expressions to convey an equal meaning to the original. Here we need to be careful; some synonyms carry added nuance in different contexts, and we must be careful not to imply ideas that were not intended in the original.
Note: If we consider the nuance of the word choices we make as writers, then we imply a degree of paraphrasing. Thus, it can be said that paraphrasing involves a certain level of interpretation. Here is where you need to be careful. As writers, especially when it comes to tests, think of yourselves working somewhere between the restatement and the paraphrase. The English tests will leave you no room for interpretation, but the restatements are not always very direct either.
Ex: William proposed to Helene, but she refused.
William asked Helene to marry him, but she declined his offer.
While the second sentence essentially says and means the same thing (she will not marry him), there is an added nuance to the words refused and declined. Refused implies a strong, direct negation, while declined (his offer) suggests a softer, more polite negation. Is this important in the overall delivery of the message? That depends on your purpose in this writing. If Helene's character is something that you want the reader to be aware of, then yes, this is very important. If, however, this is a history of William's life, and Helene is a small, insignificant part of his life, then no, it probably is not important. If it is important, you can write:
William asked Helene to marry him, but she said no.
Notice as well that the number of words used in the paraphrase is not important. What is important is delivering the message, and if this requires more words, then use more. Ultimately, though, we want to write as simply as possible; in other words, the paraphrase should be simpler than the original, not as, or more, complicated.
That being said, do not be afraid to reuse words from the original that would require long and troublesome expressions to replace:
Ex: Original: Joey's parents were worried that his older siblings' reputations at the high school would shadow Joey's own sense of personal identification; with this in mind they decided to enroll him at the private school near their home.
Paraphrased: Joey's mother and father, concerned about their son's developing self-awareness under the impact of his elder brothers' and sister's statuses at the high school, opted to enter him at the private high school close to their house.
Having no other information than what is given in the first sentence, what problems can you identify in the paraphrase?
- The paraphrase is longer, and actually less easy to read than the original.
- The paraphrase assumes that Joey has brothers and sisters. All we know from the original is that he has siblings. This could mean a brother and sister, or brothers, or sisters, or any other combination. In this case it would be better to use siblings in the paraphrase as well.
- Parents has no direct synonym. Mother and father consists of three words, which, if used a few times in a paragraph, would make the reading sluggish (slow). In cases where there is no direct synonym, use the original word. However, if the word appears many times in the passage, then once or twice use mother and father. Use pronouns (they) to refer to them as often as possible.
What is good about the paraphrase?
- There are different vocabulary choices (e.g., decided to vs. opted to)
- There are different structures, including a participle phrase. The paraphrase is a simple sentence, while the original was a compound-complex sentence.
- The paraphrase retains the original sentence's message.
Changing sentence structures is the next step. English provides a wide range of possibilities when it comes to expressing ideas. We have active and passive voice, we have the subjunctive, participles, phrases, appositives, inversions, and other forms that ensure a reader never needs to be bored from reading a "monotonous" passage. Just as we add inflection and stress to our spoken language (raising and lowering the wave of our voice, slowing or speeding up the delivery, stressing this syllable or that), we can add these elements to our written language as well.
The simplest restatement is a simple rearrangement of clause order.
Ex: Even though he was the youngest in the class, Kyle was at least three inches taller than all his classmates.
Kyle was at least three inches taller than all his classmates, even though he was the youngest in the class.
Although this is not technically a restatement (all the words are the same), it is a good starting point. From this point you can now begin to change vocabulary to get the full effect.
Kyle was taller than the other students in his class by three inches or more, despite being the youngest there.
Other features that can be used are simple structural changes, such as changing the active voice to a passive one and vice versa. The main thing to keep in mind is that the order of events and actions remains the same, in terms of sequence, regardless of where they appear in either sentence. More specifically, make sure the person or thing acted upon is still receiving the action in both sentences. Make sure as well that the agent responsible for the action is still in the same position (acting as agent) in both sentences.
Ex: Although the play received rave reviews in the papers, with one review in particular written by an impressed critic who is notoriously difficult to impress, Jess felt disappointed by her performance and vowed to practice hard every day in order to improve.
What do we need to do first? Simple: make sure you clearly understand the sentence given. Analyze its parts:
Independent clause: Jess felt disappointed by her performance and vowed to practice hard every day – a compound clause, using the conjunction and
Phrase: in order to improve. – This is why she vowed to practice hard every day.
Subordinate clause: Although the play received rave reviews – This clause contrasts Jess's feeling of disappointment.
Extra info phrase: with one review in particular written by an impressed critic who is notoriously difficult to impress – This phrase emphasizes the contrasting idea of her success and her feeling of disappointment.
The main idea, then, is that Jess is unhappy with her performance despite the praise she received for it. A sample paraphrase might look like this:
Jess was unhappy with her performance despite the praise that was given her in the press, especially by the critic who everyone knows is very difficult to please, and so promised to work hard every day to get better.
The idea has remained the same. The independent clause, Jess was unhappy with her performance and so promised to work hard every day, is true to the original. The words and structures have changed, especially in the forms of passive and active voices. Though this is not a direct restatement, it is not entirely a paraphrase either. Not every detail is repeated, but the original sentence and the new one leave no room for interpretation.
When we think about language tests, the same changes apply. In the IELTS test, for example, the reading section has a question set that asks the test taker to answer questions about the passage and the author's intention. The test asks you to state whether the author would agree or not with the statements that follow. You must answer Yes, No, or Not Given. Just as with other tests that evaluate one's ability to recognize paraphrasing, the information provided in the passage and in the questions either agree completely (Yes), or disagree (No), even if only partially. Some of the statements will appear to match information in the passage, though the details are not actually there (Not Given).
Let's look at an example:
Ex: The following is a paragraph taken out of a longer passage about the Emperor penguin.
At approximately three years of age, the mature emperor penguin is ready to mate. This process, which begins at the onset of the Antarctic winter, usually in March and April, includes a long journey inland to the colonial nesting areas. The shortening of the days seems to trigger the move, which can be from 50 to 120 kilometers long. At the nesting area, the penguins engage in a courtship ritual in which the lone males move through the colony calling out for a mate. This involves placing their heads on their chests as they inhale deeply before emitting the mating call. Once matched, a male and female will stand facing each other with their heads and necks stretched upwards for several minutes. They will then walk together through the colony until the breeding process is complete. Moreover, they will likely pair up again the following winter, as Emperor penguins are known to be monogamous and can recognize each other in the colony. Only when a mate cannot be found again in subsequent winters will an Emperor penguin seek out a new mate, as the breeding period is short and reproduction takes priority over fidelity.
Would the author agree with the following statements?
- As the winter begins in the Antarctic in March or April, the Emperor penguin travels away from the coast to an area where it will seek out a partner in order to reproduce.
- In the nesting areas, the penguins walk around looking for mates by making sounds and raising their heads and necks at each other.
- In subsequent winters, the same pairs of penguins will reunite to breed as their mating calls are similar, and so familiar, to one another.
- Yes: This process, which begins at the onset (beginning, start) of the Antarctic winter, usually in March and April, includes a long journey inland (away from the coast) to the colonial nesting areas (place to find mate and reproduce).
- No: This involves placing their heads on their chests as they inhale deeply before emitting the mating call (this is part of the search). Once matched, a male and female will stand facing each other with their heads and necks stretched (this is part of the courtship).
- Not Given: Moreover, they will likely pair up again the following winter, as Emperor penguins are known to be monogamous and can recognize each other (How? Passage does not say. It might be by recognizing the call, but do not assume) in the colony
Remember, paraphrased sentences are often wrongly interpreted because the reader assumes certain elements of the original are present in the new sentence. Make sure that the same meaning and ideas can be drawn from both the original and the paraphrased sentences.
Now, let's look at how this applies as a skill in writing. Most notably, paraphrasing is an essential component of the summary. A summary's purpose is to take a longer passage (whether a written or spoken one) and shorten it much as possible while maintaining all the necessary information to convey the intended meaning and aim of the original. In this case, then, restatements will not work because the summary will be a retelling of the original, not a summary per se; also, it will likely be as long as the original, thereby defeating the purpose of writing it.
Paraphrasing allows the writer to reposition certain ideas so as to package similar ideas under the banner of one topic per paragraph. This allows the writer to use loaded sentences that can carry a lot of information without having to expand on any of them. A summary does not require too many, if any, details. With this in mind, paraphrasing allows the writer to decide for himself how to structure the information into as brief, yet complete, a summary as possible.
Look again at the paragraph on the emperor penguin. Now look at a summary of that paragraph:
Once it reaches maturity, an Emperor penguin will begin a lengthy mating process, which involves finding and keeping a mate within the colony.
Try writing your own. There is no perfect summary, so don't worry too much about what you include. If you think you have delivered the gist of the original, then you have successfully summarized the passage.


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Tag: vicarious
And now we bring you … DogTV
Visit NBCNews.com for breaking news, world news, and news about the economy
As of this week, we can add one more item to the growing list of once uniquely human things that we have, with mostly good intentions, bestowed/inflicted upon dogs.
Dogs now have their own television station.
DogTV, which debuted yesterday, features short clips of canines romping and playing. It airs 24 hours a day, and is designed to keep your dog company, providing him with relaxation and stimulation when no one is home. It costs $4.99 a month and is available on DirecTV.
Now they, too, can be couch potatoes — just like us.
Maybe that's what we want — for our dogs to be human. Maybe we just assume, given their willingness to please, that if we like something, they're going to love it, when in fact the reason they love it is because we're doing it. Maybe we just like free, or $4.99 a month, babysitting.
Whatever the case, we keep passing on or making available to them our curious and not entirely healthy habits, quirks, trendy "must haves" and addictions — be they pharmaceuticals, beauty contests, bling, funny haircuts, halloween costumes, spa services, day care, neuroses, high tech health care no one can afford, or gourmet food.
We seem to keep trying — consciously or not — to make dogs more like us, when the actual truth of the matter (and the secret of life) is that we should be more like them.
(Maybe, if we watch DogTV, we can learn how.)
On human TV Wednesday night, NBC ran this feature on DogTV, introduced by Brian Williams, who closely resembles a Bassett hound, and reported by Kevin Tibbles, who dutifully includes about every canine-related pun there is.
As Tibbles notes, pets are a $55 billion industry in America, and the nation's 78 million dogs could make for a lot of viewers. That, even though dogs don't have disposable income, could prove lucrative.
DogTV bills itself as "the perfect babysitter for dogs who have to stay home alone."
Therein lies the problem.
Dogs don't want electronic babysitters. Dogs want to be out in the real dirt, bug, critter and scent-filled world. We do, too, though often we don't realize it, mainly because we get so caught up in and numbed by TV, video games, Facebook and the like.
I do often leave my TV on for my dog Ace when I leave the house, even though he's never shown a great deal of interest in it. His ears will perk up when he hears a dog whining or barking on television, and he'll watch for maybe 10 seconds or so before moving on to more important things, like sleep.
I, on the other hand, who grew up being babysat by TV, will stay up past bedtime and sit riveted for 60 minutes watching a "Law & Order" episode I previously viewed less than a month ago.
Who, I ask you, is the superior being?
"For those of us who suffer the guilt of leaving a dog alone for hours each day, the prospect of forking out five bucks a month to allay our dogs' separation anxiety might sound attractive. It's certainly cheaper than hiring a daily dog walker," Ryan Vogt writes in Slate. "There's only one problem: It won't work. "
Vogt goes on to explain that dogs "see the world at a faster frame rate than humans do … Humans' flicker fusion rate is about 50-60 Hz, meaning we see the world in 50 to 60 images per second. For dogs, that rate is closer to 70-80 Hz… To them, it looks like a slideshow powered by a dim strobe light."
I don't begin to understand that (probably because I've watched too much TV), but the article goes on to quote some experts, including Alexandra Horowitz. She explains that, in addition to the "frame rate" differences, the fact that no smells come out of the television keeps dogs from getting too interested. "Dogs are not primarily visual … and what interests them is typically smell first, sight second."
In other words, they know it's not real.
I don't have a problem with DogTV existing — just with the possibility it could be overused by busy dog owners. There are better ways to keep you dog occupied during the day, even when you're not home. And too much TV — be it forensic drama, cooking shows, or even just watching dogs romp — can't be good for anyone, two or four-legged.
What we fail to realize as we continue to work the wild out of dogs, continue to make them more human, is that dogs don't need vicarious thrills.
That's just us.
Posted by John Woestendiek August 2nd, 2013 under Muttsblog, videos.
Tags: alexandra horowitz, animals, babysit, babysitter, babysitting, behavior, brian williams, channel, couch potatoes, directv, dog, dogs, dogtv, for dogs, home alone, humanize, humanizing, humans, images, nbc, network, pets, play, relaxation, station, stimulation, television, thrills, tv, vicarious
Comments: 2
Dogling: The joy dogs provide the dogless
They call them "doglers," or at least the New York Post does — dogless people who like to watch and enjoy other people's dogs.
"There's a hidden club of us," said Hannah Spencer, 28, of Brooklyn, who uses her morning runs as an excuse to drop by Fort Greene Park and watch the dogs.
"I know my own levels of responsibility and I just can't have a dog," said Spencer. "So you can get this vicarious pleasure out of watching other people's dogs."
It was Spencer, the Post noted, who coined the word "dogle."
She says dogless New Yorkers dogle, or ogle dogs, because their hectic lifestyles and tiny apartments prevent them from actually owning one.
"We just don't have the time or the space to provide a dog a good home right now," said Donald Cutler, 27, who regularly checks out the Carl Schurz dog park on the upper East Side. "Watching dogs is a nice way to get outside of the hustle that is the city. Dog parks are one of the nicer places in New York."
Greer Griffith, 64, the manager of Animal Assisted Therapy for the ASPCA, is not surprised by what the Post officially labeled a trend, which is what the news media call phenomena that they haven't previously caught on to.
"There are studies that show that animal-assisted therapy brings people out of depression, lowers blood pressure and can be tremendously helpful in dealing with loneliness at extended-care facilities," said Griffith.
"It confirms what I already know about dogs," she says. "They change the energy around them and make people smile."
But maybe the best part about dogling, the Post noted, is that it's all the perks — and none of the poop.
Posted by John Woestendiek May 13th, 2010 under Muttsblog.
Tags: animals, behavior, dog park, dogle, dogless, dogling, dogs, enjoy, new york, non pet owners, ogle, ogling, other people's dogs, pets, vicarious, vicariously, watch, watching
Comments: none


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List Entry Summary
This building is listed under the Planning (Listed Buildings and Conservation Areas) Act 1990 as amended for its special architectural or historic interest.
Name: CHURCH OF THE HOLY TRINITY
List entry Number: 1138611
The building may lie within the boundary of more than one authority.
District: Cheshire East
District Type: Unitary Authority
Parish: Bickerton
National Park: Not applicable to this List entry.
Grade: II
Date first listed: 12-Jan-1967
Date of most recent amendment: Not applicable to this List entry.
Legacy System Information
The contents of this record have been generated from a legacy data system.
Legacy System: LBS
Asset Groupings
This list entry does not comprise part of an Asset Grouping. Asset Groupings are not part of the official record but are added later for information.
List entry Description
Summary of Building
Legacy Record - This information may be included in the List Entry Details.
Reasons for Designation
Legacy Record - This information may be included in the List Entry Details.
Legacy Record - This information may be included in the List Entry Details.
4/3 Church of the Holy Trinity
II Built as chapel, within Malpas Parish, 1839 by Edmund Sharpe became parish church in 1869. The chancel dates from 1875 and the baptistry replaced the west porch in 1911 (dates inside church). Red sandstone with slate roof, in Lancet style. Single-bay chancel, 3-bay nave, small octagonal west baptistry. Triple lancet window to chancel (east) gable end, three separate stepped lancets to nave (west) gable end and single lancets elsewhere, all have stained glass and labels above. The vestry projection (north) and organ chamber (south) give the church a cruciform plan. Weathered plinth, clasping buttresses to chancel, buttresses between nave windows and angle buttresses to nave corners. Nave entrance (west) has pitch pine door with Gothic head and ornamental strap hinges which is fronted by a timber and leaded-light porch which is framed off a low stone wall. The apex of the porch is timbered and boarded and has a pitched roof. Gables have copings with kneelers and the west gable and single bell-cote. The baptistry has a pyramidal roof with cross finial. Interior: Oak panelled reredos. Communion rail on triple heavily scrolled metal supports. Oak memorial screen, with head tracery, surmounted by oak cross has the inscription "Greater love hath no man than to lay down his life for his friends". The oak pulpit is integral with the screen. The Oak organ case is inscribed "Praise ye the Lord". There is a pair of oak vestry doors with tracery heads and inscription, an oak lectern and alabaster memorials to former vicars on the nave walls. An octagonal stone font with wood and metal cover is inscribed "one Lord-one Faith-one Baptism-one God and Father-one body-one spirit-one hope". The Baptistry has oak panelling to window sill level. Chancel and Nave have scissor-braced rafters.
Listing NGR: SJ5101153550
Selected Sources
National Grid Reference: SJ 51011 53550
The above map is for quick reference purposes only and may not be to scale. For a copy of the full scale map, please see the attached PDF - 1138611 .pdf
The PDF will be generated from our live systems and may take a few minutes to download depending on how busy our servers are. We apologise for this delay.
This copy shows the entry on 16-Aug-2018 at 10:34:49.
End of official listing


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Basis for clearance of TPS/CanalSat merger
Conseil de la concurrence opinion (96 pages in French, PDF) of 13 July 2006 on the competition implications of the proposed merger of the two French satellite television platforms, TPS and CanalSat. The opinion was taken into account in the ministerial decision (108 pages in French, PDF) of 30 August 2006 (published in full on 15 September 2006) clearing the merger subject to 59 undertakings given by the parties. Opinions were also given by the electronic communications regulator ARCEP (38 pages in French, PDF) and the media regulator CSA (93 pages, PDF).
Fri, 15 Sep 2006 12:10:37 +0100
Friday 15 September 2006Go to document
Filed under Conseil de la concurrence, France, Media.


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Brief SummaryRead full entry
BiologyThese birds return to breeding sites in late March to early April. Their breeding system is a mixture of monogamy and polygamy, and they establish breeding territories along a stretch of river by mid-April (5). Unusually amongst ducks, breeding trios of one male and two females are sometimes formed; breeding trios like these comprise up to 20 percent of breeding populations in Far East Russia (7). Clutches of four to twelve eggs are laid from the second half of April and throughout much of May. By early June, males leave the breeding grounds, while the females remain to incubate their eggs for 31 to 35 days. Nests are established in tree holes up to 18 metres above the ground, lined with down. Normally one clutch is laid per year, but if the first is destroyed a replacement may be laid. Broods hatch from May to June and most chicks fledge in the last ten days of August, at around eight weeks of age. In September and October, the birds migrate for the winter (5). The scaly-sided merganser usually forages in small groups of up to three birds and feeds on small fish as well as insect larvae, shrimps, crayfish and beetles, taken from the river (5).


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Feral hogs are considered non-game animals by the Texas Parks and Wildlife department and therefore have no closed season. A state-issued hunting license, however, is required to hunt them, states the Texas Parks and Wildlife Department.Continue Reading
Feral hogs are a popular trophy hunt because of their long tusks and mean appearance. Their meat is also much leaner than pen-raised pork and quite tasty to eat. The meat can be prepared using methods similar to those used with market hogs. Feral hogs can carry a number of diseases and host various parasites. Though these conditions pose no real threat to humans, precautions should be taken to avoid exposing domestic livestock and pets, notes the Texas Parks and Wildlife Department.Learn more about Is This Illegal?


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On September 10, 1996, The United Nations General Assembly adopted the Copmprehensive Nuclear-Test-Ban Treaty (CTBT), prohibiting nuclear explosions worldwide, in all environments. The treaty calls for a global verification system, including a network of 321 monitoring stations distributed around the globe, a data communications network, an international data center (IDC), and on-site inspections, to verify compliance. This volume presents certain recent research results pertaining on methods used to process data recorded by instruments of the International Monitoring System (IMS) and addressing recording infrasound signals generated by atmospheric explosions. Six papers treating data processing provide an important selection of topics expected to contribute to improving our ability to successfully monitor a CTBT. Five papers concerning infrasound include descriptions of ways in which that important research area can contribute to CTBT monitoring, the automatic processing of infrasound data, and site conditions that serve to improve the quality of infrasound data.BLANDFORD, R. (1997), Infrasound array design with respect to detection and slowness-estimation. In Proc. ... Trans. Roy. Soc Lon. 288, 271-319. BROCHE, P. (1977), Propagation des ondes acoustico-gravitationnelles excitees par des explosions. ... DASE TECHNICAL MANUAL (1998), Technical Manual for the Microbarometre MB2000, Departement analyse et surveillance de 1a#39;environment. DONNanbsp;...
|Monitoring the Comprehensive Nuclear-Test-Ban Treaty: Data Processing and Infrasound
|Zoltan A. Der, Robert H. Shumway, Eugene T. Herrin
|Springer Science & Business Media - 2002-05-01
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1992 -
Below is the text of the 1992 Budget, held on 10th March 1992 and presented in the House of Commons by the Chancellor of the Exchequer, Norman Lamont.
Budget Statement
Mr. Deputy Speaker (Mr. Harold Walker) : Before I call the Chancellor of the Exchequer, it may be for the convenience of hon. Members if I remind them that, at the end of the Chancellor's speech, copies of the Budget resolutions will be available to hon. Members in the Vote Office.
The Chancellor of the Exchequer (Mr. Norman Lamont) : I want to begin by announcing a far-
In my view, the current system is not only illogical, it has also had a number of highly undesirable consequences. Over the years, the separation of public expenditure from taxation and the announcement of tax proposals in isolation has intensified the pressure for special reliefs and contributed to the excessively complex tax system that we have now. The time has come for reform.
I therefore intend that next year's Budget will be the last spring Budget. From then on the annual Budget will be in December, and it will cover not just taxation but also public expenditure. The Budget in December 1993 will contain the Government's proposals for both revenues and expenditure in 1994-
I am publishing today a White Paper on the mechanics of this change. I believe that it will lead to better decisions about both taxation and spending. It will enable spending plans to be considered alongside the tax plans needed to pay for them. Above all, it will enable Government and Parliament to make more informed and rational choices between spending measures and tax changes. I hope that it will be warmly welcomed by the House.
This year's Budget is a Budget for the recovery. As usual, I shall begin with the current economic situation and prospects. I shall then deal with monetary policy and public finances. Finally, I will present my tax proposals. The Financial Statement and Budget Report, together with a number of press releases filling out the details of my proposals, will be available from the Vote Office as soon as I have sat down.
World developments and prospects
I turn first to international developments. Nineteen ninety one saw the weakest growth in the major seven economies in a decade, while industrial production in the G7 actually fell. This brought a sharp slowdown in the growth of world trade, which was exacerbated by the dramatic events in the former Soviet Union.
In the United States recovery was generally expected in the second half of last year. But, despite low interest rates, the upturn failed to appear towards the end of 1991. High levels of debt have made firms and households very cautious about spending, while banks have been reluctant to increase their lending.
In Japan there have been similar problems, and growth has slowed sharply. In the year to January, industrial production actually fell by 4 per cent.
The slowdown in world growth has been accompanied by lower inflation in nearly all the major economies. G7 inflation fell from over 5 per cent. at the beginning of last year to about 3 per cent. now. But economic developments in continental Europe have been dominated by events in Germany. Over-
But falling inflation, and the cuts in interest rates that have already taken place in north America and Japan, will in time lead to a pick-
Gross domestic product in the seven major economies is projected to grow by about 1 per cent. in 1992, and world trade by about 4 per cent. We can expect more rapid growth in later years as the recovery gains momentum.
Some have argued that delayed recovery in the United States, and the slowdowns in Japan and Europe, are not just a cyclical phenomenon of the kind we have seen before, but herald something much more serious. It would be irresponsible for anyone in my position simply to ignore such claims. But I do not believe that they are well founded. I believe that Governments have learned the lessons of the past. Above all, they recognise that nothing could be more damaging to the world economy than a relapse into protectionism of the sort that we saw in the 1930s.
Indeed, a crucial challenge for Governments is not merely to preserve the world trading order, but to extend it. Unfortunately, not all our Community partners see this as clearly as we in Britain do. But narrow sectional interests must not be allowed to prevent the current GATT negotiations from reaching a rapid and successful conclusion. The prosperity of the world in the decades ahead rests squarely on the freedom to trade.
United Kingdom : Recent developments
The most significant development in the British economy over the past year has been the sharp and sustained reduction in inflation. Retail price inflation has fallen to around 4 per cent., close to the German level, while underlying producer price inflation is at its lowest level for a generation.
Average earnings, too, are rising at the lowest rate for 25 years, suggesting that, after a decade of supply-
Following a substantial reduction in interest rates, there were clear signs of renewed growth in the late summer and early autumn of last year -
The effect on the British economy of recent world developments, and particularly those in the United States, cannot simply be measured by the adverse consequences for British exports. British firms have factories and offices abroad -
Most independent forecasters agree that 1992 will see the resumption of economic growth. The recovery is expected to start slowly, but to gather pace. I expect growth in the year to the second half of 1992 to be almost 2 per cent. The level of GDP for this year as a whole should be about 1 per cent. higher than last.
As inflation in Britain has fallen, so too have interest rates ; and that has put money in the pockets of mortgage payers. Indeed, a typical family with a £30,000 mortgage is now more than 15 per cent. better off in real terms than in October 1990 -
Output will also be boosted by stronger export growth as the world economy recovers. Our share of world trade in manufactures rose in 1991 for the third successive year, despite the world slowdown, and I expect further gains in the future as lower inflation leads to improved competitiveness.
The current account deficit for last year was about £4 billion, per cent. of GDP. As domestic demand recovers, the deficit is likely to widen a little this year. At 1 per cent. of GDP for the year as a whole, it will be easily financeable.
Even with a resumption of growth, unemployment is likely to go on rising for some time. But while the increase will moderate over the months ahead, a sustained reduction in unemployment over the longer term will depend crucially on our success in keeping inflation down, and the prospects for that are better than at any time in recent economic history.
I expect retail price inflation to fall decisively below 4 per cent. by the end of the year and to be close to 3 per cent. by the middle of 1993. Producer price inflation will be even lower, down to 2 per cent. by the end of this year and to 1 per cent. by the middle of 1993.
The longer term prospect
A whole generation has grown up to accept inflation as an unalterable fact of life. But we are now making steady progress towards price stability -
And even if it were thought desirable, it is not remotely feasible for Governments to try to target the level of demand month by month or quarter by quarter. Having made such progress in getting inflation down, it would be tragic now to throw it all away with an ill-
The challenge before us is not to provide some artificial short-
The confidence of foreign investors in Britain's renewed economic strength is demonstrated by our continued high share of inward investment. Almost half of the direct investment in the European Community from the United States and Japan comes to the United Kingdom. Those investors recognise that Britain, with its low taxes, good industrial relations and stable currency, is the right place to come to exploit the opportunities of the single European market.
Whether or not the United Kingdom decides to participate in a move to a single European currency, we will be among those who meet the strict conditions required for entry. The Government believe that these conditions provide a valuable framework for setting policy in the medium term. And that means that monetary policy is primarily directed at the maintenance of sterling's parity within the exchange rate mechanism. In due course we shall move to the narrow band of the ERM, at the current central rate of 2.95 DM.
Since ERM entry was announced in October 1990, sterling has remained within its permitted ERM bands, while interest rates have been reduced by 4 per cent. The differential between United Kingdom and German interest rates is now at its lowest for a decade.
In common with all the major countries within the ERM, I shall set a domestic monetary target. M0, the narrow measure of money, has stayed comfortably within the range I set in the last Budget. For the year ahead I propose to continue the target range for narrow money of 0 to 4 per cent. This is consistent with a further fall in inflation combined with a recovery in output. I shall continue to watch closely other indicators of monetary conditions, including broad money and asset prices.
I turn now to the public sector finances. The slowdown in the world economy over the last year has led to larger budget deficits in most industrial countries. Tax revenues and spending on some social security programmes largely depend upon the level of economic activity. So, in a recession, tax receipts are lower while social security spending rises.
But, thanks to my predecessors, we in Britain have the great advantage of having a ratio of Government debt to GDP that is very low by both historical and international standards. Indeed, the general Government debt burden is lower in the United Kingdom than in any other European Community country bar Luxembourg. That means that a rise in borrowing in response to cyclical pressures will not jeopardise the Government's firm commitment to sound finance. The objective of fiscal policy remains to balance the budget over the medium term. In a recession borrowing will tend to rise. But there is nothing wrong with that, providing that the underlying position is sound and the budget moves back towards balance as the economy recovers. Indeed, it makes good economic sense to allow the level of Government borrowing to vary in this way over the business cycle.
For the year ending on 1 April, I expect a PSBR of a little under £14 billion, or 2 per cent. of GDP. The rise in the forecast since the autumn statement is due for the most part to the impact of weaker activity on revenues rather than to higher public spending. Indeed, planned public expenditure this year is likely to be a little below the level that I set in last year's Budget.
Since the full impact of the recession, on both tax revenues and public expenditure, feeds through only with a time lag, the PSBR will increase further in 1992-
As I have said, the increased borrowing requirement reflects the delayed impact of weaker activity over the last year. Even so, I expect it to be rather lower than that of Germany, and less than half the level seen in Britain following the recession in the mid-
During 1991-
The prosperity of this country does not stem from government but from the enterprise and initiative of the British people and of British business. A recurrent theme of the Budgets delivered by my distinguished predecessors has been the desire to create a framework in which economic decisions are taken on their own merits, and not in response to distortions created by the tax system. In continuing that tradition today, my Budget will ensure that recovery is not based on some short-
The proposals that I shall be presenting today should be seen in the context of the benefits that business will receive from the measures I announced last year. In my last Budget, I cut the main rate of corporation tax by a full two percentage points, to 33 per cent., for profits earned in the 1991 financial year. That has given Britain a lower rate of corporation tax than any of our major competitors, and I propose to leave it unchanged for the year ahead. Because corporation tax is paid in arrears, companies will feel the full impact of last year's cut only in the coming year. Combined with the other corporation tax measures that I announced last year, it will benefit businesses by some £1 billion in 1992-
In my autumn statement I announced substantial increases in public sector investment. In the financial year beginning 1 April investment in roads and public transport will be £5 billion, and capital spending on the national health service will be more than £2 billion. Next year, public sector asset creation -
Over the last decade, this Government have fully demonstrated their commitment to investment in our public infrastructure. It would be wholly wrong to allow the impact of the recession on the fiscal deficit to lead to cuts in our long-
One suggestion that has been put to me is that I should raise first year capital allowances. I have considered this proposition very carefully. I would be as concerned as anyone if I thought that the corporation tax system introduced in 1984 was acting as a drag on profitable investment. But, on average, the current tax rules allow capital investment to be written off more quickly than economic depreciation would imply. In current circumstances, any general increase in capital allowances would primarily benefit large and profitable businesses. Moreover, given the way that the corporation tax system works, those benefits would not flow through into companies' cash flow until the year after next.
The evidence suggests that the cost of higher capital allowances to the Exchequer would be several times greater than the resulting increase in investment over the next few years. I have therefore concluded that, whatever its superficial attractions, an increase in capital allowances would not be a sensible use of the resources available.
There is a far better way to help business this year. I have decided to bring forward proposals that will be of early benefit to some 900,000 non-
Business in England and Wales has gained much from the introduction of the uniform business rate in 1990. During the 1980s, when business rates were set by local authorities, poundages in England rose on average by over 37 per cent. more than inflation. Under the new system, rate poundages are capped in real terms.
In some cases, however, the changes in bills have been substantial, and many businesses have faced a difficult adjustment. That is why, when we introduced the uniform business rate, the Government eased the transition by phasing in the losses of those who faced large changes in their bills. But I am well aware that many of the businesses which face large increases next year have also been hard hit by the recession. I have therefore decided that their burdens should not be compounded by real increases in business rates. The Government propose to amend the transitional arrangements already enacted for next year's business rates in England and Wales to ensure that no business property will face a real increase in rates next year. The bills for properties protected by the transitional arrangements will increase by no more than the rate of inflation, like those for other properties -
The present rules mean that new occupiers are not eligible for transitional relief. As the property market has weakened, this has made it more difficult for businesses to move. I therefore propose to allow businesses occupying new premises after midnight tonight to inherit the transitional protection available to the previous occupier, at a further cost of about £25 million. This should help to increase mobility and unlock the property market.
But it would be wrong to concentrate help only on those businesses who lose from the new arrangements. While the transitional arrangements have postponed losses for some companies, they have also delayed the gains for those who did worst out of the old system. I believe that businesses should see the full benefits more rapidly. I therefore propose to accelerate their gains.
From 1993-
In the coming year, I propose that the maximum reductions in the rate bills of the gainers should be raised to 22 per cent. in real terms for large properties, and to 27 per cent. for small properties. Those limits are nine percentage points higher than in the current year : 150,000 business properties in England and Wales will benefit at a revenue cost of £85 million in 1992-
These changes will not reduce the income of local authorities. Subject to Parliament's approval, the Government will pay extra money into the non-
The Government will introduce special legislation as soon as practicable to implement these proposals. In the meantime, local authorities should send out bills and collect business rates in accordance with the existing legislation and regulations. Business rate bills on properties in transition will be cut, and adjustment made for earlier higher levels of payment, when Parliament has approved the legislation and local authorities can send out new lower bills.
The proposals that I have outlined will apply to business properties in England and Wales, reducing the total business rates bill next year by 3 per cent. Scotland and Northern Ireland each have different arrangements for business rates. The Government propose that their total rates bills next year should likewise be reduced by 3 per cent. My right hon. Friends the Secretaries of State for Scotland and for Northern Ireland will be announcing the details.
These measures will bring significant and early benefit to many thousands of businesses throughout the United Kingdom. The revenue cost will be £480 million in 1992-
My proposals on the UBR will be of particular benefit to small businesses -
Inevitably, taxation and regulation bear most heavily on small firms, so I have considered carefully what measures I can take to ease that burden, and in particular to ease the cash flow of small businesses. Last year, I raised the VAT registration threshold by some 40 per cent. This year, I propose to increase the threshold in line with inflation, to £36,600. One hundred and thirty-
My decision last year to allow small employers to pay income tax and national insurance deducted at source on a quarterly rather than monthly basis was widely welcomed by small employers. I propose to raise the qualifying limit to £450 a month. That will mean that nearly million employers will be able to make payments quarterly rather than monthly.
But one problem arouses more anger in the small business community than any other. I have every sympathy for small companies which find that their larger debtors are deliberately delaying payment to boost their own cash flow. Such practices are wholly deplorable ; and, while there is no easy solution, my right hon. Friends and I have looked hard at what the Government can do to help. I have a number of proposals to announce.
First, the Government propose to require larger companies to state in their annual report and accounts how quickly they pay. Second, my noble and learned Friend the Lord Chancellor will be proposing simpler procedures in small claims and debt recovery cases. Third, I want to see the Government's good record on the payment of bills extended to firms which win Government contracts. From next month, those successfully negotiating a contract with a Government Department will be required to include clauses in their own contracts with subcontractors which provide for the prompt payment of bills, ordinarily within 30 days of receiving a valid invoice. I believe that Government have set a good example, and I hope that large companies will follow.
For businesses facing cash flow difficulties, value added tax penalties can be the last straw. It has been put to me on many occasions that the VAT penalty regime is too strict. The serious misdeclaration penalty is catching too many minor mistakes. This must stop. In future, Customs will not normally charge penalties on under-
Last year I reduced the rate of penalty from 30 per cent. to 20 per cent. I now propose to cut it further, to 15 per cent. But there are other aspects of the regime which require more consideration, and Customs are issuing today a further consultation document on the options for longer-
I believe that the highest rates of default surcharge levied on traders who submit late VAT returns or payments cannot be justified. I therefore propose to reduce the maximum rate from 30 per cent. to 20 per cent. These measures, taken together, will reduce the penalties businesses might otherwise have had to pay Customs by £35 million next year.
One of the other complaints I have heard most frequently over the years is that it is unjust that taxpayers cannot be awarded costs when they appeal before the special commissioners. I now propose to introduce a measure which would give the Lord Chancellor power to make new rules about the hearing of appeals, including the powers to award costs where either party has acted wholly unreasonably.
Inheritance tax
I have one final change to announce which will be of substantial benefit, particularly to small family businesses. I propose to take most family businesses out of inheritance tax altogether. This will cost £10 million in 1992-
Shares dealt on the unlisted securities market, which are generally less liquid than shares with a full stock market quotation, will from today be treated like unquoted shares. That means that shareholdings of over 25 per cent. will also generally be free from inheritance tax.
For shareholdings of 25 per cent. or less in unquoted companies, and for agricultural landlords, the rate of relief will rise from 30 per cent. to 50 per cent. The 50 per cent. relief will also extend to smaller shareholdings in USM companies and to controlling shareholdings in quoted companies.
Inheritance and capital are no longer a privilege of the wealthy few. Ordinary families want to be able to pass on the wealth that they have built up over their lives to their children without an excessive proportion being taken by tax. Over the years to come I shall continue to look for ways of lightening the burden of inheritance tax. This year I propose to raise the threshold for inheritance tax by more than inflation, to £150,000. This will cost about £10 million in 1992-
Taken together, the measures that I am proposing on business rates, on VAT and on inheritance tax will be of very substantial benefit to British business as a whole and to small business in particular in the year ahead.
Over the past year I have received many representations about surplus advance corporation tax. ACT is paid by companies when they pay dividends. It serves two purposes : first, to discharge the shareholders' basic rate income tax liability; and, second, as a payment towards the company's own corporation tax liability. But some companies paying dividends out of foreign profits taxed abroad find that they are now paying more ACT than they can set against United Kingdom tax.
That is a significant problem for those affected. But it is also highly complex, and huge amounts of revenue are potentially at stake. A satisfactory and lasting solution will need to address the ways in which different national systems of corporation tax interact. This is currently the subject of a review sponsored by the European Commission, and it is clearly an issue to which the Government will have to return.
Its importance is of course increased by the abolition, from 1 January 1993, of fiscal frontiers within the European Community. That will give British business access to the largest home market in the world. But it will also necessitate a number of technical changes to our VAT and excise systems. As I announced last October, one consequence of the single market is that businesses which import from other European Community countries will pay VAT on those imports later than they do now, giving some 90,000 businesses a welcome cash-
This change will add substantially to the PSBR in 1992-
I have asked Customs to implement a system of monthly payments on account for these large businesses, but I propose to allow them to continue to submit returns quarterly. This will avoid the requirement to fill in VAT returns every month, while still offsetting the cost to the Exchequer of postponed accounting for imports. Compared to my original proposal for monthly returns, payments on account will cost the Exchequer some £200 million in 1992-
I also propose to introduce legislation to prevent the business tax rules from being manipulated to secure an unjustifiable tax deferment when rent is paid between connected persons. The manipulation which has already occurred has involved tax of some hundreds of millions of pounds. This loophole will be closed immediately.
I have one change to make to the business expansion scheme. It has been put to me that the BES could play a valuable part in helping to ease the problem of mortgage repossessions. At present companies can use the BES to acquire empty repossessed houses, but there are complications if the houses are still occupied. I propose to make it easier for the BES to be used for mortgage rescue schemes where owner-
But I have also looked closely at the entire rationale behind the business expansion scheme, which is an exceptionally generous tax relief. When my right hon. and learned Friend the Member for Surrey, East (Sir G. Howe) introduced it in 1983, the venture capital industry was in its infancy, and there was concern that the investment needs of small firms were not well understood and provided for.
The BES has been extremely successful. Over £2 billion has been raised and invested in qualifying schemes of all kinds. And Britain now has a venture capital industry the equal of that anywhere in the world, outside the United States. But the provisions of the business expansion scheme have become ever more complex ; and nowadays only a small part of the total invested goes to small businesses. As my right hon. Friend the Member for Blaby (Mr. Lawson) made clear when they were introduced, the BES provisions for assured tenancies were intended to expire at the end of 1993. I have decided that it is unnecessary to continue the business expansion scheme beyond that date, not only for assured tenancies, but for other investments as well. BES will therefore come to an end on 31 December 1993. As I have said, it has fulfilled a useful purpose. But its removal will significantly improve the neutrality of the tax system ; and some 45 pages of complex legislation will be removed from the statute book.
As a result of my announcement today, there is likely to be some acceleration in investment, which will be welcome. In the long run there will be substantial savings, perhaps £130 million a year. Last year, I made it clear that I was concerned about the position of the British film industry and that I would consider carefully any further proposals that the industry brought forward. I have done so. Although a special tax regime already exists, the industry has long argued that the provisions for writing off expenditure do not fully take account of their special circumstances, and in particular of the cash flow problems that may be caused by the sometimes lengthy gap between the completion of a film and its release. I propose two measures to alleviate the position.
First, relief for pre-
The motor industry is and will remain at the very heart of British manufacturing.
Facing a sharp fall in domestic demand over the last year, the industry responded in exactly the right way, by switching production to exports, which rose by 20 per cent. in 1991. The fall in domestic sales should not be allowed to obscure this growing strength, which should make Britain a net exporter of cars by 1996 for the first time since 1974.
None the less, I recognise that the last year has been a difficult one, and the measures I am proposing today will help the industry, while building on and continuing the reform of the taxation of cars that I and my predecessors have introduced.
Before the 1988 Budget, the car scale charges -
We need a system that better measures the value of the benefit. That means basing the tax charge on the price of the car, not its engine size. I therefore propose to introduce price-
The car fuel scales, which measure the taxable benefit of free private fuel provided by the employer, have remained frozen since 1987. I propose to increase the scale for free petrol by 4.5 per cent. But at the moment we apply the same charge to diesel as to petrol, even though the cash value of free diesel is less. That means the fuel scales are too high for diesel cars, so I propose to introduce a new, and significantly lower, scale for diesel, bringing the tax charge closer into line with the value of the benefit received.
While the income tax treatment of cars has until recent years been much too generous, in other ways cars have been the subject of discriminatory tax treatment. I have some changes to announce that will reduce that discrimination, and provide a boost for all businesses buying cars and for the car industry itself.
First, companies that offered their employees the alternative of cash or a car have found themselves liable to pay VAT on the salary forgone by those who chose the car. That is clearly nonsensical. I shall be laying an order to make clear beyond doubt that, from 1 April, a VAT charge will no longer be imposed in these so-
Second, the capital allowances available for business cars are currently restricted for cars costing more than £8,000. That limit is now unrealistically low and I propose to increase it to £12,000, enabling full capital allowances to be given on most business cars. This measure will cost £50 million in 1993-
At present, most taxi and car hire firms and driving schools cannot recover the VAT they pay on their cars even though their cars are their business. I propose to end this anomaly from 1 August, at a cost of £50 million in 1992-
Those measures will go some way towards improving the neutrality of the tax system as its affects cars purchased by businesses. But I have one further measure to announce, which will affect all those buying new cars.
In 1973, car tax was introduced, to make up the difference between VAT and the former purchase tax. It has remained unchanged, at 10 per cent. of the wholesale price, ever since. This tax distorts consumer spending, and car manufacturers have long complained that our taxes on new cars are higher than those of other main European producers. This Government have always sought to reduce distortions in the tax system, and I therefore propose to reduce car tax by half, to 5 per cent., from midnight tonight. That will directly reduce the tax burden on all new cars. I trust that car dealers will respond by passing the full benefit of this reduction -
I turn now to excise duties. Last year I raised the duties on alcohol in line with inflation, and I propose to do the same this year. From 6pm tonight, this will mean an increase in the tax on a typical pint of beer of just over 1p, just under 5p on a bottle of wine and 28p on a bottle of spirits. I also propose to raise the duty on unleaded petrol and on diesel in line with inflation.
On leaded petrol, I propose a rather larger increase, of 7 per cent., taking the tax differential between leaded and unleaded petrol to over 5p a litre. That will continue our long-
I also have a change to announce on betting duty, with consequences for the racing industry. I propose to cut the rate of betting duty by one quarter of 1 per cent., reducing the tax take by £15 million in 1992-
A proportion of the reduction, of course, will be attributable to betting on greyhound racing. I hope that voluntary arrangements can be found to direct some of that money to help the greyhound racing industry, and my right hon. Friend will be exploring the possibilities with interested parties.
I should also tell right hon. and hon. Members quite clearly what I am not proposing. I know that there is particular concern about the European Commission's proposals on the taxation of alcohol. But let me make it clear : I will not accept any deal in Brussels that would ride roughshod over the interests of the British cider industry. Nor will I accept a deal that would allow member states to continue to levy no excise duty on wine which they make but which forces them to put up duties on spirits which we make.
Over the past 13 years, we have introduced a number of measures directed at encouraging charitable giving. We introduced the payroll giving scheme. We have extended and widened value added tax reliefs -
Gift aid allows tax relief on one-
But I propose some changes to the arrangements for tax relief on charitable covenants, intended to reduce administration costs for charities and to help them to maintain a steady and reliable flow of income. And I propose a number of minor improvements to the VAT reliefs available to charities and for aids to the disabled.
Savings are a passport to personal independence and security ; the very foundation of a property-
We have reduced the basic and higher rates of income tax, and abolished the investment income surcharge. We have stopped taxing the savings of non-
We do not see the returns to savings as "unearned income", to be taxed more heavily than earned income. On the contrary, we will continue to lighten the burden of tax on savings, and to broaden the range of investments which receive savings incentives.
No one has benefited more from our encouragement of savings than pensioners. In the 1980s, most pensioners saw their real incomes rise sharply, as inflation fell and the value of occupational pensions rose. On average, pensioners' real incomes increased by more than a third between 1979 and 1988. More than half of pensioners now have a second pension; and pensioners have seen their income from saving double since 1979.
I propose that the income tax allowances for the over-
Increases in the age allowances can, of course, benefit only those pensioners who pay tax. But this year I also want to help the less fortunate pensioners -
Last October, my right hon. Friend the Secretary of State for Social Security announced that the income support rates for pensioners would be increased this April by at least 7 per cent.; and there were extra increases for disabled pensioners and the over-
I now propose a further increase in income support rates, of £2 for single pensioners and £3 for pensioner couples. When this comes into effect, in October, all pensioners on income support will be at least £5.75 a week better off than they are now, and some will be as much as £10.70 a week better off. In total, some 5 million people will benefit. And it will bring the real increase in spending on benefits for poorer pensioners since 1989 to more than £700 million. The cost -
Turning now to income tax more generally, I do not propose this year to increase the basic rate limit, the level of taxable income above which people begin to pay higher rate tax. Compared with indexation, this will save £180 million in 1992-
Nor do I propose any increase in the married couple's allowance for couples under 65 or the allowances that are linked to it. But I do have one significant change to announce. The introduction of independent taxation in 1990 brought privacy and independence to married women by ending the rule that a wife's income was assumed to be her husband's. This change was widely welcomed. However, it did not eliminate completely the discriminatory features of the old system.
At present, the husband receives the benefit of the married couple's allowance unless his income is too low to make use of it. That means that the husband's tax allowances are almost always greater than those of his wife. It also means that couples where the wife is a higher rate taxpayer and the husband is not pay more tax than couples where the husband is the higher rate taxpayer. That cannot be right. It is hardly surprising that the MCA has been described by some as the male chauvinist allowance.
I propose to change this system. From 1993-
The Government have cut the basic rate of income tax by 8p since we took office in 1979, to 25p. And, as the House knows, we are committed to reducing the basic rate to 20p as and when it is prudent to do so. I reaffirm that commitment today.
For the year ahead, I propose that the personal allowance should be uprated only in line with inflation. It will rise from £3,295 to £3, 445. But having reflected carefully on the priorities for this year's Budget, I have decided that for the year ahead it is right to leave the basic rate at 25p in the pound.
I believe that it is possible, desirable and, indeed, prudent to take a substantial step this year towards our goal of a 20p basic rate for all taxpayers. It is neither necessary nor desirable that anyone earning more than their personal allowances should start paying income tax at a rate of 25 per cent. With national insurance contributions on top, that means that the Government take a third of every extra £1 earned even from the low paid. In my view, that is simply too much; and I believe that we can and should reduce that burden.
So I propose this year to cut the rate of income tax by 5p, to 20p, for the first £2,000 of taxable income. That will benefit every taxpayer in the country, but it will be of proportionately greater benefit to those on low incomes. It represents a decisive first step towards the Government's objective of a 20p basic rate.
In the next Parliament, we will gradually move closer to that goal. We will be able to do that in two possible ways : either by extending the width of the 20p band so that it covers increasing numbers of basic rate taxpayers, or by reducing the basic rate itself. Next year, nearly 4 million people on low incomes will already be paying tax only at the 20p rate. Their income tax bill will be cut by a fifth. That will improve their work incentives and make it more worth while for those not currently in work to take lower paid jobs. Nearly 25 million people -
Mortgage interest tax relief at source will continue to be given at 25 per cent. for everybody, irrespective of whether they are a non-
The new 20p band will cost £1.8 billion in 1992-
I now turn to the question of value added tax. I have a very important announcement to make, to which I hope the whole House will listen carefully. I have no need, no proposals and no plans either to raise or to extend the scope of VAT.
The total impact of the taxation proposals I have put forward today, taken together with measures announced since my last Budget, will reduce the burden of taxation by around £1.5 billion, equivalent to per cent. of GDP, in the next financial year.
The Budget I have presented today is a Budget for the recovery. It maintains the policies that have slashed inflation and reduced interest rates. And it includes measures that will help businesses, large and small, up and down the country.
But it is also a Budget that cuts taxes for every taxpayer in the country, a Budget which marks another significant step in our constant drive to leave individuals and families with more of what they earn. Over the past decade our belief in low taxation has brought unparalleled growth in the living standards of the British people. My Budget today continues that process, and I commend it to the House.


text:
The most fascinating stop on my Trans-Siberian Railroad journey across northern Asia was Mongolia, a country steeped in ancient history and the lore of Genghis Khan, a man who created a global empire. Today, Mongolia's government is committed to rapid urban development that is pushing its capital, Ulaanbaatar full speed into the 21st century.
My visit to Mongolia introduced me to two women: one a lovely urban sophisticate from Ulaanbaatar, and the other, a petite young woman, who with her husband and baby, were denizens of a rural community not too far from Ulaanbaatar. This family lived in a Ger, the traditional felt and wooden lattice one-room structure that has exemplified Mongolian life for hundreds of years.
As I exited the train in Ulaanbaatar, I was surprised by the bustle of activity that greeted us: western-dressed shoppers moving quickly about the city streets and roads flush with late model cars and trucks carrying all manner of goods, particularly construction materials. I had read in one of my guidebooks that less than twenty years ago this capital city was a sleepy town. Now, it is a completely different story. As our van moved us around the environs of the rail station, I saw construction taking place everywhere, cranes dotting the streets and a procession of pastel-colored apartment complexes perched shoulder-to-shoulder, set in a valley surrounded by four mountain ranges.
Emma, our Mongolian guide, is a resident in one of a profusion of apartments houses in this city of over one million. Tall and dark haired, she spoke perfect English and moved about the city telling us with effortless enthusiasm about Ulaanbaatar's new growth and its interest in inviting visitors to visit. With a background in the arts, she was excited to introduce us to the traditional dance and music traditions of her country. We attended a vibrant performance of traditional folk music at Ulaanbaatar's major concert hall where our little group found the music from the percussion and stringed instruments quite lyrical and imaginative.
She also escorted us to the giant city square where the hallowed contemporary Parliament Building entrance features three regal bronze sculptures of Genghis Khan and his father and brother trumpeting their importance in the timeline of Mongolian achievement. The square was surrounded by high-rise concrete and glass office buildings, huge billboards advertising a range of technology products, and a continuous flurry of movement of workers and cars moving (slowly because of monster traffic) around the area.
An escape to the country was on our agenda after a couple of days in the capital. A complete change in topography awaited us and we were excited to make another connection with the local people. This time our new acquaintance was a small family who lived about an hour outside Ulaanbaatar in a small encampment of horses, sheep, and the traditional Ger habitat. The circular residence was spotless and well appointed with Chinese-style painted wooden furniture, corrals for belongings, and enough running space for a toddler to feel comfortable scurrying about the premises. This traditional nomadic family moves about the countryside two to four times a year. The process is swift: undo the felt and lattice substructure of the Ger, wrap personal belongings and load up a truck or horse driven cart and be on your way in about an hour.
Our host presented us with bowls of fermented mare's milk (an acquired taste) and a variety of nuts and nibbles. Her husband greeted us briefly, but remained outside tending to his horses during most of our visit (I think he was a little shy.) As we gathered around a low dining table we managed to have a limited conversation with his wife due to our mutual lack of understanding of each others languages. However, body language and broad smiles are great aids in communication and it was a comfortable and pleasant visit. We left feeling we had embraced more than just a peripheral encounter with the nomadic life in Mongolia. It felt so peaceful to be out there and if anything, I hope to remember that "moment of serenity" when I battle big city life, crowds and rush hour traffic back in Chicago.
Pat Johnson
Grannies on Safari


text:
Instruments: Piano, Voice
Scoring: Piano/Vocal/Chords
Key: A Minor (Transposable)
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Don't Call This Love
Leon Jackson
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After buying Heroes of Might and Magic 5: Gold Edition somewhere in August 2007, I have finally just finished it! Yes, the game lasted me 8 months! I grant you it's 3 games in one (Heroes of Might and Magic V, Hammers of Fate Expansion Pack & Tribes of the East Expansion Pack) but you can't beat it in value for money. It did last 8 months.
Even without the value for money, HOMMV is still a good game, especially if you like strategy games. Anyone who had play the earlier Might and Magic games will know what to expect. Gameplay hasn't change much, meaning it's as addictive as ever. Remember a game when you just had to have "one last turn", followed by another "one last turn"…HOMMV is one of those games.
However there are differences. The greatest difference from all the previous HOMM games is the graphics, this time in 3d. The graphics are impressive with some solid environments. Also when you switch to the tactical map during a battle, the tactical map will take into account the location of the main map. Once I met an enemy along a cliff, and ho-and-behold the tactical map showed a long drop-off at the side. Compare to the older games, this is a breakthrough.
Another difference is a story. Might and Magic games had always treated the story as nothing but background, but that's not the case here. Yes, the campaigns actually make sense now. Not only that, there is an epic feel to it. The story is about a demon invasion and it go through the 3 games. Heroes show up at various points of the 3 games to move the story along. There is victory, loss, betrayal, double-cross and everything in between. One thing I do like is that you play the main campaign through the various characters. You get to play the hero, the villain, the mad and the conflicted at various points and most of the characters are pretty memorable.
However, it's not a perfect game. Get ready for massive cheating by the AI. The sheer troops and resources it has can get pretty ridiculous at times. At the very last map of each game, the enemy hero is a super cheater. Your special abilities all but disappeared while theirs come out most of the time. Also be ready to be outnumbered 2, 3 to 1 at times. However, most players of the old HOMM games will know this as well. It's not really new.
HOMMV is a solid, long, old-fashion game. Pick it up for an enjoyable time.


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Prateik Babbar's new play, Six in which he plays a gay character for the first time, has been well appreciated by people.PRATEIK BABBAR
Considering the overwhelming response, the versatile actor now wants Six to participate in the 12th Mahindra Excellence in Theatre Awards (META), a platform for acknowledging the best in Indian theatre.
A source says, "Prateik is very excited with the response Six has been receiving everywhere. Accordingly, he wants the makers to register the play to participate in META, considered as the most prestigious theatre awards of the country. The makers have to record the entire play and send it to META for their official selection. Over 50,000 videos participate out of which only 10 gets selected."
"META recognizes theatre's varied elements like playwriting, set, costume and light designing, direction and performance. In the past, Naseeruddin Shah and Kalki's plays have also been part of META," the source adds.
The 12th Mahindra Excellence in Theatre Awards will be held from 4th to 10th March 2017 in New Delhi.


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The Art of the Conference
10 tips for networking, learning, and being inspired
This story originally appeared on my blog on March 12, 2010 and has been edited slightly for modern times.
I've just wrapped up my third GDC conference. I learned loads from it and feel incredibly rejuvenated creatively! I wanted to take a moment to share some guidelines I've found helpful for getting the most out of conferences. Here's a top ten list of tips for making the most of it.
By the way, even though I attend conferences for programmers, I believe these guidelines are good for any conference attendee.
1. Talk to people
When you break it down, the whole reason to go to conferences is to talk to people. Attending sessions is good too but I tend to find satisfaction from them only about half the time. Meeting and talking to people in my industry is really why I go.
Don't be surprised if people aren't rushing up to talk to you, especially if you're attending a conference with lots of programmers. You will have to make an effort to approach people and start the dialogue. You don't have to be clever or flashy. You can literally just walk up to a stranger and say "Hi. My name is Mims. How's it going?" and you're doing it.
I also highly recommend speaking to the conference presenters if you have a question for them. Conferences can be a unique opportunity for you to have some face time with these inspirational people so be bold and introduce yourself!
2. Know your story
You're going to get a lot of chances to tell people about yourself, your company, and your work so make sure you know what you're going to say when someone asks you. There's a good chance that you'll be speaking to your industry heroes which can feel very intimidating. Know your own story and be able to communicate it concisely and confidently even if in you're head you're thinking "I'm not as cool as everyone else here." Keep it short and positive.
3. Be interesting
In other words, have good conversation skills. Of course, this is easier said than done for most people. Here are a couple of little tricks that can help you to be more interesting.
Focus on being interest-ed, not interest-ing. Aside from telling your story, ask them about their story. It's mysterious but true, asking people about themselves makes you seem more interesting! Furthermore, someone wiser than me once said that if you want to find success, ask your clients what's keeping them up at night then tailor your service to help them solve the problem. Asking about what's been inspiring them at the conference is good too because it's usually something they're excited to discuss.
Also, don't talk forever, just say "Hey, great meeting you. I'll check out your stuff." and you're done. You don't have to wait for an awkward silence, you can end it on a high note.
4. Bring lots of business cards
Your card reminds the people you talk to of the conversation you had with them and tells them how to find out more about you. That's really it. You can make really flashy, expensive cards but printing them on your inkjet works just as well in my opinion. What doesn't work is when you don't have one. They'll go faster than you think so bring a bunch.
Also, when you trade cards, you can write a note on the back of your card about the project you discussed and do the same for yourself when you receive a card from them.
5. Not a vacation
It can be tempting to get drunk every night, or blow off sessions, or even to see some sights while you're away at a conference. I'm not saying you shouldn't have fun and I'm definitely not saying you shouldn't have drinks with your industry colleagues. Just remember that you (or your company) are paying a lot for you to be there and every minute is an opportunity to learn something or make a connection with a new client, employee or friend.
6. Do some research about the speakers and their topics
Obviously, it's a good idea to review the schedule to see which sessions you may want to attend. It can also be good to do a quick background check on the companies that will be speaking. A quick visit to their website will do usually and you may discover that they did some work you really admire. Chances are, they did or they wouldn't be speaking. If the schedule is too overwhelming, you can always bring the program home and research retroactively.
7. If a talk is bad, it's okay to leave
Unless it would be an obvious or odious disturbance to the session, there's no rule that says you have to sit through a boring or irrelevant session. Duck out respectfully and go into another session or just mingle in the hallway.
8. Attend some sessions that aren't targeted at you
I've found that some of the most interesting talks at conferences are ones aimed at other jobs. It's eye-opening to see what business-people, project managers, and programmers from other languages are talking about.
9. Reach out on social media
Note, at the time of writing, Twitter was not the ubiquitous platform it is today, so this advice may seem a bit obvious in 2015.
Like it or not, at a conference, Twitter is the little bird that tells you what's happening all around you — what talks are worth attending, what news is being announced, where the party is at, and who you need to talk to. Using and watching hashtags suddenly makes your tweets visible to people who otherwise wouldn't see you and vice versa. I meet lots of strangers through twitter at conferences. For example, this year I had lunch with the cool dudes at Tribal Games who I met simply because they tweeted "going to lunch, who wants to go?" An icon that shows your face helps too — I recognize a lot of people from their icons! Finally, if you don't have separate accounts, try not to tweet about your personal life at the conference.
10. Don't waste the momentum
You're going to meet people, see new things, and be inspired on multiple fronts. When you get home, do something with all of that good energy immediately. If you just go back to your routine of clients, meetings and daily bullshit, it's going to go away.


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Monthly Archive: August 2015
How did we get here?
I ain't shit! Fueled by a jaded past and a very bleak future, indulge me in my effort to figure this whole relationship nonsense out. The world of dating has become not just difficult but downright impossible to maneuver through….
Read more


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Home > RIZOMA > Bike Specific Parts > Rizoma Parts For Ducati Models > Ducati Scrambler & Sixty 2 Rizoma Parts
(Details shown apply to the default selection)
Model: ZDM127ABrand: Rizoma
The material is transformed from a 15kg block of aluminium to reach 1.1kg. Entirely machined from billet aluminium, the Rizoma airbox replaces part of the original airbox. The detail becomes value!
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Victory Happy Hour – Tavern 4&5 – Thursday, June 7, 2018
Invite a friend on Thursday, June 7, 2018 to this monthly fellowship gathering. The event starts at 5:30 PM at Tavern 4&5 in Eden Prairie. We will meet the first Thursday of the month. You are strongly encouraged to invite friends, coworkers, etc. so you can get to know the people of Victory.


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Photo by MF
There he was, almost at the top of my much loved and well-nurtured Hollyhock!
An early morning visit to the garden, just after the rain - a peaceful, relaxing Sunday morning. There he was slowly, slithering his way along the long, tall stalk of the Hollyhock.
I tried to flick him off quickly and quietly without causing too much anger and stress (for me or him?). But he tightened his grip firmer and firmer. A battle of the wills ensued – his and mine!
I was determined, as was he. I had grown and nurtured this one single Hollyhock from a small, straggly seedling in a pot. Last year's efforts of Hollyhocks had been devastated by his army. They came, they saw, they ate every leaf and flower in sight. This year I was determined to win that battle and ensure my garden would sport at least one fully-grown Hollyhock. It became like an obsession. I guarded the little Hollyhock seedling, nurtured its growth by staking it, watering it regularly, moving it to a sheltered part of the garden. I checked regularly for evidence of him and his army.
The little Hollyhock began to stretch and grow independent of my motherly ways. It sprang up tall and independent and started to shout to the rest of the garden, 'Look at me. Look at me. How tall I grow!' Okay, perhaps her voice couldn't be heard by everyone but on a sunny day with a gentle breeze, it's amazing what can be heard … if you listen carefully.
He glared with an air of defiance. I glared back. He moved slowly. I moved slower and flicked him off the Hollyhock! No time to finish his Sunday munch. He fell to the ground and ambled forlornly into the undergrowth.
She smiled and whispered quietly, 'Thank you. Thank you for saving me.'
'You're welcome. Grow tall, my lovely', I replied.
Slug seizing can be a tiresome job, but someone's got to do it!


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India's Big 5 IT Consulting firm Wipro announced that it has acquired Appirio a consultancy focused on cloud services and cloud integration for $500 million. Appirio being the 10th acquisition at $500 million, it's also the most expensive for Wipro, which itself is valued at around $18 billion.
Wipro management about this deal
"In an increasingly digital world, as consumer behaviors and expectations continue to be reshaped by experiences, companies are recognizing that they need to transform how they engage with customers and employees by leveraging the power of Cloud. Appirio and Wipro are coming together to unlock transformational synergies in the applications space and help enterprises create new business models," said Abidali Z. Neemuchwala, Chief Executive Officer & Executive Director, Wipro Limited, in a statement.
About Appiro
Appirio, which is based out of Indianapolis but operates globally, had raised about $111 million from investors like Fidelity, General Atlantic and Sequoia. Its customers includes tech giants like Facebook, eBay and Sony PlayStation, as well as big brands like Coca-Cola and Home Depot. In 2013 Appiro acquired TopCoder a marketplace for designers, developers and data scientists who take on projects remotely.


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12/15/08 State Right To Raise Ghosts Of Dozier School's Past
Opinion, The Tampa Tribune
It's a sad and appalling fact that children were routinely beaten and abused while in custody at Florida's old training
schools for juvenile offenders.
The question now rightly being asked by Gov. Charlie Crist - at the urging of a group of men who were inmates at
the Arthur G. Dozier School for Boys in Marianna - is whether some of the atrocities committed at the school included
murder. At the center of the investigation are 32 graves of unknown persons, marked only by crude white crosses
fashioned out of old pipe.
There will be some who will scoff at the governor's request that the Florida Department of Law Enforcement
investigate who is buried on what once was Dozier property. Chances are any perpetrators are dead or very old and
in an era of tight state resources, some would say FDLE should be focused on more recent crimes.
But a full accounting of what occurred at Dozier is as important as reopening the investigations of the Rosewood
massacre, lynchings and the slaying of civil rights-era activists.
Confronting its past will help Florida build a better future for all its citizens.
And if you don't think that youngsters in state custody still face threats, remember Martin Lee Anderson, the young
inmate who died after a confrontation with guards in a Panama City boot camp in 2006.
As longtime Florida children's advocate Jack Levine notes, the question of whether children in the juvenile justice
system are as vulnerable today as they were at the height of Dozier's horrors remains a relevant one.
The young inmates in Florida's juvenile justice facilities - while tough and dangerous in many cases - remain
vulnerable to abuse and neglect. Even after decades of improvements, the juvenile justice system lacks the
resources to deal with all the youngsters it must oversee.
The bone-chilling history of Florida's treatment of young offenders is well-documented in the 1983 class-action civil
rights lawsuit, known as the Bobby M. case. The case, brought on behalf children who were mistreated in the state's
juvenile justice facilities, including Dozier, ushered in a new era of reform.
At Dozier, the atrocities documented included the actions of the "dog boys," a group of guards who used attack dogs
on the boys. Louis de la Parte, the crusading former state senator from Tampa who recently passed away,
personally saw the blood-splattered "White House" building where vicious beatings occurred.
That history was revisited recently when four men who had been inmates at Dozier met on the Internet and formed
the White House Boys - a group devoted to bringing attention to the brutal history of the place. One of those men,
Dick Colon, says he saw the body of a boy who had been forced into a large industrial clothes dryer by a guard.
Others told of seeing boys who had gotten in trouble being led away and never seen again.
Claudia Wright, who had been an attorney with the American Civil Liberties Union on the Bobby M. case, has heard
rumors that the Dozier graves contain the bodies of children killed at the hands of their captors. While no evidence
surfaced in that probe, Wright said the oppressive and brutal environment that existed at Dozier is no folk tale.
Undoubtedly, Dozier is a different place now. Home to about 135 young offenders, it has been modernized and
inmates are provided with education, health care and a chance to set their young lives straight. But anyone who has
walked on its isolated grounds can feel it is a place haunted by its oppressive past.
This fall, the Department of Juvenile Justice took a symbolic step in acknowledging that awful past when it marked
the old white building with a plaque and a tree planted in memory of pain and suffering that occurred there.
What happened at Dozier is a matter of civil rights and human rights that demands action beyond symbolism.
Whoever is buried beneath those crudely made crosses deserves the dignity of a full investigation. And if they were
victims of a crime, they deserve the full measure of whatever justice can be delivered.


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living his passion
I'm Ian. I'm a 37 year old dude from Toronto who works as an screenwriter and blogger. I consider myself one of the luckiest people alive because I get to live my purpose and passion everyday. What's my passion? MOVIES I LOVE to watch movies, talk about movies, write movie screeplays, read movies screenplay, acting in movies, making movies…well, you get my point.


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Changing Lives is a monthly newsletter featuring news, events, and client stories. Enter your name and email address below and sign up to receive Changing Lives.
To read St. Vincent de Paul Georgia's Privacy Policy, click here.
January 26, 2016- St. Vincent de Paul and Clark's Christmas Kids Press Release


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NCLEX practice test packet
Are you ready to pass the NCLEX? Whether you're feeling confident or chewing up your highlighter cap in anticipation, one thing's for certain: This is one B-I-G test! Each exam taker will answer a minimum of 75 questions.
Get prepared with our NCLEX practice test packet. This 9-part test consists of 100 questions total. At the end of each section you can view the answers to the section you've just completed.
Put on your lucky test taking cap and go for it! Good luck!
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