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Within the next 10 minutes, I'm gonna reveal to you personally what required me around thirty several years of rigorous eyeball-to-chart analysis to learn! The road continues to be long and quite often bumpy with plenty of unpredictable twists and transforms in the process. And, do you know what…it has not ended nevertheless! The greater number of I understand, the greater number of I understand there is a lot more to learn. So, fasten your seat belt and feel the enjoyment I experienced for this highway of finding…it is genuinely been a ride to keep in mind! Let's start off at the beginning.
Montana working in the direction of a Master's Diploma in running a business Fund and Purchases. I found myself fascinated with the influence you could get on your own investment capital by placing a relatively small border cost as a way to handle a lot larger quantity of some commodity departing open the potential for substantial profits…and also utilizing prevents purportedly minimal risk. And, since I was actually a cash-strapped college student by using a reasonably small amount to invest, this truly appealed to me. So, one particular remarkable Tuesday morning, I skipped gym course and hiked down-town to open up my initially commodity forex trading bank account. I used to be tense like a pet cat…but, I recognized it absolutely was anything I really needed to do. The dealer was understanding and following about 1 hour of completing kinds and awaiting an OK from head office, I plunked my cash straight down and started out what I imagined would be an illustrative career as a specialist commodity dealer. I could not hang on to get started! Early the subsequent morning hours, I had been chomping on the little and made a decision to start by mirror traderin south africa trading corn futures.
Then within the following 14 days, the worst thing which could occur to a starting forex trader taken place to me.I had a few major profitable deals in a row! I found myself confident I had been the Queen Kong of forex trading and honestly could not figure out why everyone explained to me forex trading was tough to reach your goals at. Then, as you have possibly guessed your fourth trade murdered me. I shed every thing I had previously created plus 200 over I even experienced in my account! A whole lot for your allegedly limited threat. You may guess where publication fund for your quarter journeyed! My trading occupation appeared more than about as fast as air rushing away from a balloon.


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I am currently reading my way through a long list of science fiction and fantasy titles. (http://www.npr.org/2011/08/07/138938145/science-fiction-and-fantasy-finalists if you are interested in the list).
It begins with a boy. Theo Decker, a thirteen-year-old New Yorker, miraculously survives an accident that kills his mother. Abandoned by his father, Theo is taken in by the family of a wealthy friend. Bewildered by his strange new home on Park Avenue, disturbed by schoolmates who don't know how to talk to him, and tormented above all by his unbearable longing for his mother, he clings to one thing that reminds him of her: a small, mysteriously captivating painting that ultimately draws Theo into the underworld of art.
As an adult, Theo moves silkily between the drawing rooms of the rich and the dusty labyrinth of an antiques store where he works. He is alienated and in love-and at the center of a narrowing, ever more dangerous circle.
Well, I am thankful that is over! This book is about 350 pages too long. I read quite happily and easily until around page 515, then I had to flog myself to finish it. And then suddenly, the last 30-50 pages redeemed it somewhat.
I know that I am not alone in having difficulty with The Goldfinch. One of my friends sent me a link to an article that quoted research by Kobo—only 44% of people who buy the book on Kobo actually finish it. (https://www.theguardian.com/commentis...) And isn't it somewhat creepy that Kobo can monitor if you finish a book or not? But that's a subject for another post. (Thanks, Grim, for that article!)
At any rate, I started the novel with great sympathy for Theo, as I lost my parents suddenly in a car accident. The difference between us being that I was 34 years of age, not 13, but I could imagine the way that it would devastate a young person's life. Tartt writes traumatic loss and grief extremely well. I could identify with a lot of what Theo experiences—living in a kind of fog, not really being tremendously motivated, dreaming of the absent parent, thinking I saw the departed at the edge of a crowd, things like that.
But after that point, there were at least 300 pages which just bored me rigid. I just didn't care about Theo & Boris and their exploits. But this was a real-life book club selection, so I forced myself onwards. I had just about come to the point where I was willing to admit defeat, read the last chapter after skipping 100-150 pages, when fate intervened. Namely my upstairs neighbours! Last night, they held a rockin' party (to which I was not invited, not that I would want to be.) But, unable to sleep with the bass notes of the music permeating my apartment, I settled in to do battle with the last bit of The Goldfinch. And something strange happened—I actually really enjoyed the last 50 or so pages, the philosophizing about the meaning of life and art. I still can't actually say that I would recommend the book to anyone except the most dedicated of readers. This despite the fact that I regularly finish books that are very nearly as long with ease (Guy Gavriel Kay's works are often around 600 pages) and I've read more difficult long books (Gravity's Rainbow or Dhalgren for example) and I've even finished really long, really bad books (Battlefield Earth by L. Ron Hubbard).
So, I have become one of the 44% of those who have finished the book. I enjoyed those last few pages. And the glow of those two things raises the rating for me from 2 stars to 3 stars. Your mileage may vary.

subset: commoncrawl


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Environment, Health, Safety, and Sustainability Across the Tech Industry
In the fast‐growing, rapidly‐changing tech industry, managing global environment, health, and safety has become increasingly challenging, not just on the regulatory compliance side, but also in meeting stakeholder expectations (including customers, employees, and local communities.)
EHSxTech® represents a unique opportunity for industry EHS professionals to explore regulatory updates from around the globe, talk through specific environmental, health and safety needs and issues, and discuss industry trends in a collaborative, non-competitive forum. Leading technology companies come together to tackle common challenges for individual, collective, and industry-wide benefit.
In our previous meetings, tech company attendees have discussed EHS challenges such as emergency response, fire safety, occupational health, new EHS regulations, and conveying environmental health and safety program value to executives. We are always looking to help our attendees meet these challenges head-on and find new ways to improve their EHS programs.
The consortium is facilitated and led by Antea Group and conducts two in-person meetings each year (one with a regional focus and one global), as well as occasional webinars and other professional events. Want to learn more? See below for some resources from past events, or contact us today.
Learn More about Past EHSxTech Events
- 2019 Spring Workshop:
- 2018 Fall Workshop:
- 2018 Spring Workshop Recap and EU Audit Insights
- 2018 EMEA Regional Regulatory Highlights:
Visit our past event resources page for more information and details on our 2016-2018 events. Contact Peylina Chu for more information, or if you are interested joining.
Read more about EHSxTech.


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The Nexen Heroes will live to see another day of South Korean postseason baseball, after earning a nail-biting win on Tuesday.
The Heroes defeated the SK Wyverns 3-2 at Gocheok Sky Dome in Seoul to stave off elimination in their second round playoff series in the Korea Baseball Organization (KBO).
Song Sung-mun drove in the go-ahead run with a sacrifice fly in the top of the fifth inning, and starter Han Hyun-hee was solid in 5 1/3 innings for the Heroes' first win of the best-of-five series.
The Wyverns are still ahead 2-1 in the series and can finish off the Heroes in Game 4 back at the dome at 6:30 p.m. Wednesday.
The Heroes are trying to do what only two teams have accomplished -- overcoming a 2-0 series deficit in the penultimate round to reach the Korean Series.
The Wyverns scored 12 of their 15 runs in the first two games with home runs. And that trend continued Tuesday, with cleanup Jamie Romak smacking a solo homer to put the Wyverns on the board in the top of the second.
Leading off the second inning, Romak drove a 0-1 fastball from starter Han Hyun-hee over the right-center field wall for his first postseason home run. Romak went 1-for-9 without an RBI in the first two games of the series.
The Heroes responded with some small ball in the bottom of the second.
After a walk and a single put men at first and second with one out, Lim Byeong-wuk hit a ground ball to first to advance the runners. Then No. 9 hitter Joo Hyo-sang, making his first start of the series, rolled a single down the right field line to bring both runners home and put the Heroes ahead 2-1. The ball wasn't hit hard, but just as first baseman Park Jung-kwon moved toward the line, the ball took a funny hop and rolled through the space between Park's glove and legs.
The Wyverns tied the score at 2-2 in the top of the fifth with -- what else -- a home run. This time, No. 8 hitter Kang Seung-ho sent a solo shot over the left field fence, also his first long ball in the postseason.
Kang's blast ended Han's string of consecutive batters retired at 10.
The next batter, Park Seung-wook, hit a towering fly that went off the top of the left field fence, and was thrown out trying to stretch it to triple.
That base running gaffe -- Park hesitated for a moment before going for third base -- got the Heroes off the hook and gave them a new life.
And in the bottom half of that inning, the Heroes reclaimed their one-run lead. And again, they did it without the benefit of a home run.
Kim Hye-seong led off the frame with a triple through the right-center gap, and scored the go-ahead run on a sacrifice fly by the next batter, Song Sung-mun.
The Wyverns failed to cash in on a bases-loaded opportunity with one out in the top sixth, when pinch hitter Jung Eui-yoon grounded into a 5-4-3 double play.
Han gave up a leadoff double to Kim Kang-min, and two batters later, Choi Jeong's single put men at the corners. Han hit Romak to put three runners aboard, and was pulled in favor of left-hander Oh Ju-won.
Oh was called in to face left-handed batter Park Jung-kwon, but SK sent in a right-handed pinch hitter Jung Eui-yoon instead. And Oh took care of business by inducing the inning-ending double play ball.
The Wyverns squandered another opportunity in the eighth inning. Kim Kang-min greeted new pitcher Lee Bo-geun with a single and then stole second to get himself into the scoring position for three big boppers behind him.
With the game and the season on the line, Lee struck out those three sluggers in a row to escape the jam. Han Dong-min, Jamie Romak and Choi Jeong, who combined for 119 home runs this regular season, all went down swinging, the latter two on Lee's signature forkball.
The Heroes' much-maligned bullpen -- which blew a league-worst 23 saves in the regular season -- stood its ground in this one.
Closer Kim Sang-su got three quick outs in the ninth for the save, and punctuated the victory by striking out Kim Dong-yub to end the game. (Yonhap)


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Employers are starting to implement e-smoking bans in workplaces in line with the current tobacco smoking ban.
In March 2014 Bus Eireann and Dublin Bus extended their respective "no smoking" policies to prohibit the use of e-cigarettes and vapour devices on their busses – employees, as well as customers, are banned from smoking any form of cigarette except in designated areas. Irish Rail also implemented the ban in the recent past and now universities and other institutions and companies are beginning to follow suit by disallowing the use of cigarette substitutes.
There are a few reasons for this -
To avoid ambiguity – from a distance e-cigarettes can appear quite like a regular cigarette.
Because e-cigarettes contain nicotine – nicotine is a highly addictive and harmful drug. Nicotine was formerly used as an insecticide and can increase blood pressure and heart rate in humans.
Because the effects of e-smoking are not yet known – e-cigarettes are a relatively new innovation and consequently the long-term effects on health are unclear.
Because of the vapour omitted – there is uncertainty over the contents and effects of this vapour on the e-cigarette smoker and the people in his or her presence.
While there is no legislation currently in place in Ireland disallowing the use of e-cigarettes and similar products in the workplace, more and more employers are beginning to enforce their own internal rules in relation to their use at work.
However, if the rules around e-smoking in the workplace are not covered in the Employee Handbook, the employer could find it difficult to enforce such a policy. The rules surrounding e-cigarettes should be available for all employees - non-e-smokers as well as e-smokers - so there is no confusion over what is/is not allowed.
If an employer is considering revising the company's policies then it is imperative that he or she ensures that the new rules are clearly communicated to employees through an update of the Employee Handbook (which should contain all HR policies).
At least two employees in The United Kingdom have recently brought cases forward claiming that they were "victimised" by their employers for use of e-cigarettes in the course of their work. It is only a matter of time before we start to see cases trickle through the system in Ireland and so it would serve employers well to prepare for this potentially costly exposure by introducing very clear policies in relation to e-cigarettes as soon as possible.Read More »


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Non-CUPW picket lines at Vancouver's main processing plant; Canada Post trying to minimize impacts
Posted on Nov. 28, 2018 by in Customer Updates
Canada Post's Pacific Processing Centre in Richmond, B.C., has been picketed today by individuals who are not members of the Canadian Union of Postal Workers. The picketers are not allowing trucks in or out. As a result, commercial induction of mail and pickups in that area may not occur today. Canada Post is making every effort to minimize service disruptions and resolve the situation. We will keep customers informed.


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What to Do When Your Revenue Plateaus and You're Out of Ideas
Wouldn't it be wonderful if the life of your business progressed steadily, with revenue on a consistent upward slope? Though that's the ideal, it is not reality for most businesses. It's likely that all businesses will experience a time when revenue stalls or declines. But, what to do when your revenue plateaus? It might be time to rethink what you're doing and seek inspiration elsewhere.
Solicit Ideas from Employees
Your employees are your No. 1 asset, and they're the people with the most in-depth knowledge of how your business operates and what it could be doing better. Yet, some employees might hesitate to speak up on such issues in fear of how their opinions will be received. To encourage employees to share their ideas about how to improve operations and grow revenue, offer incentives and make sure the company knows how much you value their input. Perhaps you could hold a contest for employees to submit ideas and those with ideas that are implanted will receive a gift card, bonus, or other special recognition.
Engage with Customers
Identifying ways to overcome a revenue slump might be as simple as asking your customers what they want. You can offer customers a discount for filling out a survey, or send out a quick poll via email. Another way to engage with customers is to ask their opinion via social media. For example, a company that makes scented candles might create a post on social media asking fans to share their favorite scents of the summer season. The business can take the most popular responses and create a special seasonal line of candles featuring scents that they already know their customers love.
Forge New Relationships
Often, when a small business owner thinks he is out of ideas, he actually may just need to make some new connections. It's possible that the ideas are already there, but the execution hasn't been possible in the past without the right relationships. It's time to head out to local networking events and industry conferences.
This can also mean simply asking your existing network for help. If you create software that helps legal offices streamline the billing process, for example, you might think other marketing agencies could benefit from it as well, but you don't understand the typical sales process for these businesses or the pain points to address in your pitch. You could grow your revenue immensely by just sending a note out to your network or combing your LinkedIn for a relevant contact. It might just take one meeting over coffee to help you understand and connect with an entirely new revenue stream.
Invest in Upgrades
While it might seem counterintuitive to spend money when your revenue is declining or at a plateau, this could be just what your business needs to set it back on a growth trajectory. Investing in upgraded equipment, fresh employees, new software, or a strategic marketing campaign could make all the difference and breathe fresh life into the company. If finances are tight, consider pursuing a small business loan, a line of credit, or some alternative financing methods to get the cash you need to invest in what your business must have to grow.
What to do when your revenue plateaus? It's time to think outside of the box and try something new. Look for fresh inspiration and engage customers and colleagues.


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I am a huge Walking Dead fan. I don't think they've had a bad season but this current one (Season Six) is blowing me away!
Last night's episode (Thank You) was the best so far…in my opinion.
The last shot we had of Rick in last night's episode has stayed with me so I felt compelled to draw it.
I wonder if he'll lose that hand…!


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We are looking for a highly motivated software engineer to work on GUI components, visualization capabilities and core algorithms of our products in the field of layout data processing, lithography simulation and process effect correction at our office in Munich (Germany). You will be contributing to final production level quality of new components and algorithms and support existing components.
MS/Diploma in Computer Science, Electrical Engineering or related discipline with experience in coding/enhancing software products. Strong background in algorithms and data structures, specifically in the area of computational geometry is preferable. Experience in the field of semiconductors, IC layout processing, computational lithography, or distributed processing (including experience in MPI) is a nice to have. Individuals with strong ability to learn and explore new technologies and who are able to demonstrate good analysis and problem solving skills are preferred. You will need excellent programming skills in C++ on Windows and/or LINUX platforms as well as a strong background in the stl and boost libraries. Self-motivation, self-discipline and the ability to set personal goals and work consistently towards them in a dynamic environment will go far towards contributing to your success.
contact: firstname.lastname@example.com


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By B15m1lah. Chair. At Sunday, March 03rd 2019, 05:56:14 AM.
A church chair is then finally a chair that works for your church in the worship space it is placed in. For example, there are churches that because of a limited amount of square footage in their worship area desire to squeeze as many chairs as possible into that area. It may be that a worship chair a bit narrower than the standard 20" wide chair is the one that works for them. Another church that may be holding their worship service in a room that also serves as a space for other purposes throughout the week has a need to stack their chairs at least once each week. It may be that a worship chair that is lighter in weight, handles easier and stores compactly is the chair that works for them. And yet another church needs chairs that will work both in auditorium style seating in rows and around tables. It may be that a "hybrid" chair is the chair that needs to be purchased. Please know the reality once again is this has little with the appearance of your church chair. Instead it simply has to do with what chair can serve multiple purposes for your church.
Since most people work at computers anyway, it's hard to ever go wrong with a new computer chair for the holidays. They can come in all sorts of stylish looks, featuring cool computer chairs with fabric or leather upholsteries for top notch appeal. Like most computer chairs, models like the 11648B Segmented Cushion Chair look amazing in both home and business environments. They typically offer pain relieving features such as adjustability or waterfall seats to increase circulation, making them wonderful for those plagued by the dreaded "office aches." If you're searching for a nice, affordable chair for your friend or co-worker, look no further than computer chairs!
The first step towards finding your ultimate ergonomic office chair is to figure out the dimensions needed to accommodate your body size. First, determine the seat depth(length of the seat) that will be required for your new chair. This is a crucial step because a chair that is too long will put pressure on the back of your knees and a chair that is too short may not fully support your legs. A good way to determine your ideal seat depth is to turn towards your current office chair; if your current seat depth already works for you then make sure your new chair will have the same seat measurements. If it is too long, look for a chair with a smaller seat depth and vice versa if your chair's seat is too short. If you prefer a softer sit while working look for a chair that offers seat foam upgrades such as a gel seat or triple density foam otherwise some chairs come standard with an extra thick seat.


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I found the absolute coolest of organizations and website around. It is a community of individuals, all foremost practitioners in their fields, leaders of farming and food all across the nation. They promote the Lexicon of Sustainability Project with short videos and 'information art', showing and explaining sustainable practices. They give people ideas and food for thought to elicit conversation. To get people talking, to get people doing. The pun was intended too since they have information on growing and eating better in their tools to promote the Lexicon.
The photography and graphics are beautiful, all personalized, introducing you to the individuals involved. Below is only one example of the gorgeous work that they produce.
They say it all begins with WORDS, "where words are the building blocks of new ideas, activating change and transforming societies." Sounds like a campaign, huh, full of moving rhetoric, yet it is anything but. It is a project that exudes and incites excitement, taking the subject of sustainability and making it fun and cool. The website is so engaging, you cannot help but to care and want to join in reforming your own practices, growing your own neighborhood conversations. It really is a grassroots type approach with some really slick graphics and presentation.
They take a very dry and complex topic and make it both attainable and understandable. The image above is on their site and there are many, many more, so go and see. I was amazed by the roots of the two wheat. Who would have realized?
The people you meet are 'everyday, hardworking folk', leading edge and compelling. While not all practices are new with many tried and true, they are done in such a way that you want to employ them yourself. Plus some are so inventive that you wonder why you did not think of them.
You can join and curate a Pop Up Art Show in your community and you can apply to be part of the Traveling Show. I suggested this site to our Cooperative Extension Office. It would be great for them to present this unique show to Niagara Falls. We even have a college art gallery here where it could be shown possibly. Take a moment and view the video and tell me you are not impressed or smitten with what they are doing.
The information is so rich and well presented, you must see for yourself. Go to Lexicon of Sustainability. Plan to spend some time on the Images page.


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Mehreen Syed Shines Like Star
Mehreen Syed dazzles around everyone with this Designer Net Saree. Saree pallu and borders are exclusively crafted with colorful sequins in a circular pattern to add the glam. Paired with a blue velvet backless blouse, edges are embellished while a back knot looks stunning on her.


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Yeah I know!
What if I tell you that choosing the perfect my friend max should not be so confusing?
Even though there are a lot of my friend max out there on the market?
Sounds interesting right?
Well, we have spent more than 10 hours on researching and reviewing these my friend max!
I have one promise to make!
If you buy the one which we suggest, then you will surely be having the best my friend max!
Sounds Interesting?
Have a quick glance at my friend max!
Best my friend max 2018 – Editior Choice!
So here is our list of the Top 10 my friend max
1. All My Friends Are Dead
By :- Avery Monsen
From the sock whose only friends have gone missing to the houseplant whose friends are being slowly killed by irresponsible plant owners (like you), All My Friends Are Dead presents a delightful primer for laughing at the inevitable.
2. My Friend Fear: Finding Magic In The Unknown
From the bestselling author of Start Where You Are comes a vibrantly inspiring look at making peace with fear–to become our truest selvesOn the heels of her bestselling journal Start Where You Are, author and illustrator Meera Lee Patel takes us deeper into her artistic vision and emotional journey in this stunning new four-color book.
A mix of personal reflections, inspirational quotes, questions for reflection, and breathtaking watercolor visuals, My Friend Fear asserts that having big fear is an opportunity to make big changes, to discover the remarkable potential inside ourselves.
3. My Friend Dahmer
Harry N. Abrams
By :- imusti
NATIONAL BESTSELLER 2013 ALA/YALSA Alex Award 2014 Revelation Award at Angoulême 2015 ALA/YALSA Alex Award (Excellence in Narrative Nonfiction) Named a BEST OF 2012 by Time, The Village Voice, A.
In My Friend Dahmer, a haunting and original graphic novel, writer-artist Backderf creates a surprisingly sympathetic portrait of a disturbed young man struggling against the morbid urges emanating from the deep recesses of his psyche—a shy kid, a teenage alcoholic, and a goofball who never quite fit in with his classmates.


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WIWT / EVENT: Pretty in Hijab
9 comments:
yeaayyyy semua Cantik bgetReplyDelete
Ini Hijab Class yah....woooww
salam kenal from INDOReplies
salam kenal dear :) alhamdulillah terima kasih ya <3Delete
All of you look so beautiful, InsyaAllah, if I become a hijabi, I would love to attend this kind of class....ReplyDeleteReplies
alhamdulillah, please do :) we welcome you with all our heart to join us <3Delete
I know I say the same thing in almost every comment (ie, so inspirational!) but it's true! I love your style and the style of your friends. Beautiful! Did anyone take a video of some of the styles to share here?ReplyDeleteReplies
aww you are too kind, just too kind! yes we do have someone recording the style shown. will post it up once the video is ready :)Delete
Beautiful sisters!ReplyDelete
Love your scarf.
XO ArezuReplies
thanks arezu, my favorite scarf right now. so easy to wear <3Delete
nice and gorgeous oneReplyDelete
Thank you for taking your time to leave your comment here, but do remember your comment reflects your personality. Be nice to one another :)


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Over the past 18–24 months, there have been significant developments in the transfer pricing arena, both globally and in Australia.
The implementation of various Organisation for Economic Co–operation and Development (OECD) base erosion and profit shifting (BEPS) initiatives, including country-by-country reporting (CbCR), the enactment of the Multinational Anti–Avoidance Law (MAAL), the introduction of a diverted profits tax (DPT), and the landmark Federal Court decisions in the Chevron1 case are just some of the important changes that have already had an impact on how multinational enterprises (MNEs) operating in Australia manage their transfer pricing arrangements.
In addition, Australia has adopted the OECD's revisions to the Transfer Pricing Guidelines (TPG) from 1 July 2016 and has legislated a one hundred–fold increase in penalties for the late lodgement of certain documents by MNEs.2
Against this backdrop, the Australian Taxation Office (ATO) has skilled up in transfer pricing and continues to grow its anti–avoidance taskforce and economist practice, to assess transfer pricing risks and tackle disputes with taxpayers. A large part of the ATO's strategy is to foster a change in taxpayer behavior – in its words, "prevention before correction." Many of the ATO's publications, including Practical Compliance Guidelines (PCGs) issued in January 2017 in relation to offshore hubs3 and more recently related-party financing transactions,4 suggest taxpayers self– assess their transfer pricing risk profiles and take appropriate measures when needed to ensure they avoid future scrutiny.
2017 has already proven to be a busy tax year for MNEs in light of the aforementioned developments, particularly in relation to the preparation of transfer pricing documentation. Given the scale of the task, and the consequences of poor execution, many companies are devoting more resources to transfer pricing. Given the resources involved in defending historic arrangements and preparing documentation, this begs an important question – Is your organisation ready?
The minimum standard
Historically, the transfer pricing provisions were enforced by the Commissioner of Taxation (i.e., upon review of a taxpayer's affairs, the Commissioner could seek to make a transfer pricing adjustment and issue an amended assessment to reflect the revised tax position).
However, an important feature of Australia's "new" transfer pricing legislative provisions is that the onus is placed on taxpayers themselves to self–assess their compliance with the arm's length principle, and to ensure they have maintained contemporaneous transfer pricing documentation evidencing their application of the tax law. Any transfer pricing documentation report must therefore address the concepts of "transfer pricing benefit" and "reconstruction" to support the taxpayer's self–assessment of its transfer pricing position, as explained below.
A transfer pricing benefit arises when there is an understatement of taxable income, overstatement of a tax loss, over-claiming of tax offsets, or underpayment of interest or royalty withholding tax as a result of the conditions in related-party transactions not aligning with arm's length conditions. Arm's length conditions5 refer to conditions that might be expected to operate between independent entities in the same (or similar) circumstances. However, should one of three exceptions apply,6 the Commissioner has broad powers to reconstruct the actual transactions undertaken and the basis for identifying the arm's length conditions.7
To self–assess whether a reconstruction of the actual conditions is required, taxpayers must compare and equate the substance and form of the transaction, and must also consider what independent parties would have done in comparable circumstances.
The importance of demonstrating commercial and economic substance in this context cannot be overstated.
Subdivision 284–E of Schedule 1 of the Taxation Administration Act 1953 sets out what documentation taxpayers require to demonstrate the arm's length nature of their related-party dealings, and the consequences of not having this contemporaneous documentation are significant. In the event of an ATO adjustment, a taxpayer cannot have a Reasonably Arguable Position (RAP) without having the relevant documentation in place at the time of lodging the relevant tax return, and could therefore be liable for additional penalties and/or interest on any additional tax payable.
Similarly, the recent revision to Australia's penalty regime makes "getting it wrong" potentially a costly mistake. Increased administrative penalties for significant global entities8 (SGEs) will apply from
1 July 2017 and extend to the failure to lodge any tax document required to be lodged with the ATO on time or in an approved form.
Penalties range from AUD 105,000 for lodging a tax return or other required tax document just one day late, to a maximum penalty of AUD 525,000 when just one document is lodged more than 112 days late. MNEs also need to be meticulous in their approach, given that penalties relating to incorrect statements made in documents submitted to the ATO by SGEs are set to double. Penalties for entering into any tax avoidance or profit shifting scheme will also be doubled for SGEs without a RAP.
CbCR, master file, and local file obligations
For the first time, certain Australian taxpayers will need to lodge transfer pricing documentation with the ATO as an ongoing compliance requirement. While many other countries have deferred the implementation of CbCR and master/ local file reporting to 2017, Australian taxpayers are already subject to CbCR. Applicable from 1 January 2016, Australian taxpayers who are part of SGEs (that is, an entity that is part of a multinational group with an annual global income of AUD 1 billion or more) must file a country-by-country report, a master file, and a local file. Companies with a 31 December 2016 year end must therefore submit their documentation to the ATO by 31 December 2017.
Whether or not the Australian taxpayer is the head company of the global group or a member, it is the Australian taxpayer that is obliged to file the necessary documentation locally with the ATO, not the ultimate parent of the MNE. In a tax consolidated context, that would be the Australian head company of the tax consolidated group. Australian subsidiaries of MNEs may be eligible for exemptions
for some of the filing requirements in certain circumstances; however, based on discussions with the ATO and recently released CbCR exemption guidance,9 there are no blanket exemptions for submission of the documents. Each request will be assessed on a case-by-case basis.
Whilst the ATO has adopted the OECD's BEPS Action 13 master file template, the ATO's approved form for the local file has diverged from the OECD guidance. The Australian local file is akin to the International Dealings Schedule (IDS), which already forms part of the company income tax return; however, it requires more granularity at a transactional level. It also requires the digital provision of information that is generally largely included in an entity's transfer pricing documentation, including agreements (not required by Subdivision 284–E but typically annexed to documentation reports), names and jurisdictions of counterparties, and transfer pricing methods applied. Similar to the IDS, the local file information will be used by the ATO to risk assess taxpayers.
The provision of agreements to the ATO means that it is timely to review those agreements and ensure that the legal form matches the substance of the arrangement, as well as the consistency of agreements (and pricing approaches) for similar transactions occurring within the MNE around the world.
Unfortunately, the preparation and lodgement of CbCR and master and local file documentation is separate and distinct from the preparation of Subdivision 815–B documentation for Subdivision 284–E purposes. That is, the new rules simply add an extra layer of reporting, and an additional reporting date (12 months following year end).
If your company is a member of a global group, now is the time to reach out to your parent company to confirm what you need to be collating at the local level for CbCR purposes. Action 13 is a clear reminder that the local reporting requirements are merely one piece of the puzzle. Changes are happening at the global level as well, so solutions need to be consistent and coordinated.
In this evolving tax environment, one which demands increased transparency by the taxpayer and is characterised by greater sharing of information between tax authorities, technological solutions are more important than ever. Planning, centralisation, consistency, efficiency, and risk assessment will be the foundation of effective transfer pricing management by MNEs.
The MAAL
Enacted late in 2015, the MAAL is broadly intended to ensure that MNEs do not use complex, contrived, and artificial schemes to avoid a taxable presence in Australia. From a transfer pricing perspective, the philosophy underlying the MAAL is to prevent the risk and rewards of selling from being artificially alienated from the selling functions/activities (consistent with the OECD's desire to ensure transfer pricing outcomes align with where value is created).
For example, the MAAL targets scenarios whereby a foreign entity supplies goods or services to Australian customers but an Australian related party performs activities (such as sales and marketing support) that go some way to securing the sales.
Central to the ATO's application of the MAAL is a review of the nature of activities performed in Australia, their principal purpose, and the global structure and value chain as it is relevant to the Australian entity's operations.
Before 31 March 2016, taxpayers were given transitional concessions, including relief from penalties, and the ATO took a less adversarial approach, including guidance on provisions, and the potential to seek binding rulings and advance pricing arrangements (APAs). Any application of the MAAL provisions now goes through the standard ATO compliance processes and thus faces a greater risk of increased penalties. The ATO also has identified potential anti–MAAL planning structures, and has released Taxpayer Alert TA 2016/11–Restructures in response to the MAAL involving foreign partnerships. In the 2017-18 Federal Budget, the government announced retrospective changes to the MAAL to address the concerns raised in this taxpayer alert.
What is abundantly clear from this is that the ATO will not tolerate any anti–MAAL-type structuring. Taxpayers should ensure they review their arrangements and consider an ATO engagement strategy if necessary.
The DPT
Over and above the MAAL, the DPT was proposed in the 2016 Budget as a secondary anti–avoidance measure targeting the unsupported shifting of Australian profits to offshore entities in lower-tax jurisdictions (those where the effective tax rate is less than 24 percent). Australia's version of the DPT is modelled on the UK equivalent, and the UK's HMRC are currently in the process of risk–assessing taxpayers to which the DPT could potentially apply. However, the Australian DPT is significantly broader in scope than the UK version and, unlike the UK rules, is designed to capture financing arrangements within its ambit.
The application of the DPT will be based on the satisfaction of several gateway tests that capture Australian taxpayers that are part of an SGE, who engage in dealings with a foreign related party. The DPT has been included as part of Australia's general anti–avoidance provisions (Part IVA Income Tax Assessment Act 1936), and consistent with those provisions, requires the ATO to form a view as to whether there was a principal purpose of obtaining a tax benefit. Central to a taxpayer's ability to show that the DPT should not apply to it will be its ability to demonstrate sufficient "economic substance" associated with its transactions.
Having received Royal Assent in early April, the DPT will apply from 1 July 2017 regardless of when the relevant transaction was entered into. The DPT allows an assessment to be issued based on a "tax benefit" identified by the ATO. The tax benefit (based on existing Part IVA principles) is effectively the ATO's view of the diverted profits under the arrangement entered into, as compared to the Australian tax position under a reasonable alternative counterfactual asserted by the ATO. The diverted profit is taxed at 40 percent, to be paid upfront. This reflects the ATO's general strategy to change taxpayers' behaviour regarding aggressive structuring and transfer pricing, as well as their approach toward disputes with the ATO.
Taxpayers should consider the potential application of the DPT to their existing and new transactions, and should be able to support/evidence the "substance" of entities in lower-tax jurisdictions with which they are transacting. Every ATO risk review of MNEs is expected to include a DPT focus. The messaging from the ATO is that although DPT is not a provision of last resort, the DPT is expected to be applied only in very limited circumstances, after giving consideration to the operation of the ordinary provisions in the income tax law. However, because the DPT is enacted as part of Part IVA, in the event the ATO applies the DPT to a taxpayer, double tax is likely to arise, because Part IVA is expressly excluded from Australia's double tax agreements. Thus, taxpayers cannot invoke the mutual agreement procedures in tax treaties to relieve the double tax.
ATO encouraging taxpayers to self–assess their risk
The ATO issued PCG 2017/1 in January 2017 setting out the ATO's compliance approach to transfer pricing issues related to the location and relocation of certain business activities (for example, procurement, marketing, sales and distribution functions), and associated operating risks into centralised operating models (referred to by the ATO as "hubs"). This is a significant development on an issue that has been a "hot topic" for the ATO for many years and will need to be considered by many taxpayers in the mining and oil & gas sectors. The guidance primarily focuses on existing and newly created offshore marketing arrangements; however, it is expected to be expanded to include procurement and shipping arrangements.
The guidance outlines a white zone and five risk zones from green (low risk) to red (very high risk) and explains how the ATO will approach taxpayers in each zone differently in terms of resourcing, and the type/extent of any compliance review.
The white zone provides a concession from self–assessment of risk by the taxpayer on the basis that there has already been ATO engagement in the form of an APA, settlement agreement, or review resulting in the allocation of a low risk rating.
Broadly, the risk rating turns on the hub's profit compared to its "costs" (effectively, operating expenses). If its profit is less than a 100 percent mark–up on its total costs, and it also passes a secondary test (the "commercial realism" indicator, which is still being developed by the ATO), then the arrangement will be classified as low risk (green zone) and ATO resources will generally not be applied.10
When the hub's profit is greater than a 100 percent mark–up of hub costs, the arrangement will fall into one of four higher risk zones (blue, yellow, amber, or red).
The final allocated rating will depend on other factors, including the amount of tax at risk, the transfer pricing analysis and documentation, and behavioural indicators (e.g., voluntary engagement with the ATO, whether there is full disclosure and provision of primary supporting evidence). Should the risk rating fall within the higher risk zones (amber and red zones), the ATO will commence reviews. Taxpayers that fall in the red zone will also attract unwanted attention from the ATO, because such cases are much more likely to proceed directly to audit, and any resolution of the matter through non–adversarial channels (settlement or alternative dispute resolution) may be limited.11
Ultimately, the ATO can risk assess as it likes, so while the PCG provides valuable insight into its overall approach to risk assessment, taxpayers could use the guide as a self–assessment tool. This is particularly relevant in light of the ATO's proposal to amend the IDS to include a "hub" risk rating disclosure.
Taxpayers should see the PCG as an indication of what to expect from the ATO – a clear emphasis on internal risk processes, how taxpayers should be working with the ATO going forward, and the disclosures expected of them. However, despite public consultation on PCG 2017/1, there appears to remain some ambiguity regarding its application, and it provides limited technical guidance regarding the ATO's transfer pricing analysis of hubs. But it is clearly imperative that the hub have commercial and economic substance, and that the taxpayer can evidence risks borne in practice by the hub (and the ability to bear these risks).12
Financing arrangements
The case on everyone's lips at the moment is Chevron Australia Holdings Pty Ltd (CAHPL) v Commissioner of Taxation (2017) FCAFC 62, a landmark decision in the transfer pricing arena given the fundamental concepts drawn out in the judgement, not just in respect of intra–group financing transactions.
Broadly, the case concerned the pricing of interest on an intercompany loan between Chevron Australia (the borrower) and a US subsidiary (the lender) over the period 2004–2008. No explicit parental guarantee was provided and the lender did not have security over the borrower's assets.
The Commissioner made a determination that the interest rate of 1 month Australian LIBOR plus 4.14 percent (which represented a mark–up on the external funding costs of the US subsidiary) charged by the lender on the loan was excessive. The Federal Court in the first instance agreed with the Commissioner, and this position was affirmed by the Full Federal Court on 21 April 2017. The court found that in considering the application of the arm's length principle, the borrower was not an "orphan" (a stand–alone entity) but a subsidiary of a major MNE. In other words, if a lender providing finance to a subsidiary takes into account the fact that the entity is part of the wider global group, then that is the appropriate reflection of the arm's length principle.
The case also highlighted that the application of the arm's length principle requires commerciality of the arrangements. In the context of this case, the courts were of the view that an unsecured loan arrangement, as described in the legal agreement between the parties, would not have taken place in the market. Instead, security, operational/financial covenants, and/or a parental guarantee would have been provided.
MNEs, regardless of the industry in which they operate and the type of international related-party dealings they have, must take note of the decision, because many of the issues are not confined to financing or the oil and gas industry. Themes throughout the case such as "contractual form versus substance," whether conduct was truly "arm's length," the "commerciality" of arrangements and agreements, and true "comparability" are some key concepts the ATO expects to see addressed in any transfer pricing analysis.
Financing issues have long been considered a material risk, so increased ATO activity in this area is expected following the Chevron decision. Most recently, the ATO has made it clear that inbound financing transactions are a top priority.13
Buoyed by the Chevron appeal outcome, on 16 May 2017 the ATO released the long–anticipated draft PCG 2017/D4 outlining its risk assessment framework for related-party financing arrangements. Similar to PCG 2017/1, PCG 2017/D4 sets out a risk assessment methodology for taxpayers to apply to determine which "risk zone" their inbound and outbound financing arrangements fall within, based on a cumulative scoring system. The qualitative and quantitative indicators, and their relative weights have been developed based on the ATO's expectation that, in most cases, the cost of related-party financing should align with the financing costs that could be achieved by the ultimate parent company (on an arm's length basis). Importantly, the framework is to be applied against each related-party financing arrangement.
While PCG 2017/D4 is still subject to consultation and feedback, it signals a significant uplift of the ATO's focus and activity in the area of cross–border financing.
Measures to ease the compliance burden
For taxpayers with low-level international related-party dealings, the ATO released simplified transfer pricing recordkeeping options14 to mitigate the documentation burden for eligible taxpayers. To qualify, certain general and specific eligibility criteria must be met. Though being able to apply the simplification measures does not waive the operation of Subdivision 815–B, taxpayers that can apply the simplification measures can make positive documentation disclosures in their IDS and/or local file, and the ATO has stated that it will not allocate resources or take compliance action to examine transfer pricing records for eligible entities. Importantly, the simplification measures are not a safe harbour or administrative concession – as noted above, taxpayers must evidence that each eligibility criterion for the relevant measure(s) has been correctly applied, and that Subdivision 815–B has been applied. Nonetheless, the measures have certainly eased the transfer pricing compliance burden for eligible taxpayers, particularly SMEs.
The ATO recently announced that it is also proposing to issue formal letters of comfort to taxpayers they consider to be "swimming between the flags." The letters will constitute an administrative indication of the ATO's position. While the letters cannot be relied upon as binding against the ATO, this is still a welcome proposed addition to the ATO's suite of compliance products, and should provide additional assurance to taxpayers with low-level/low-risk international related-party dealings.
The ATO: skilling up to fight the transfer pricing battle
The ATO has signaled its intention to focus on tax avoidance issues with the creation of a Tax Avoidance Taskforce from 1 July 2016, and an additional 390 people to be recruited to the task force. Further, the government's International Structuring and Profit Shifting (ISAPS) funding was also extended through 2017.
We have seen a focus on greater transparency and proactive enforcement by the ATO through its release of tax alerts and guidance on various topics. In these publications, the ATO emphasises the importance of open communication and early engagement. The requirement for groups to prepare general purpose financial statements for their Australian operations, and implementation of the tax transparency code for large Australian corporates, are further examples of the ATO's drive for open dialogue with taxpayers and the general public. Its significant audit activity (seven major MNE audits to be finalised by June 2017) is a reflection of the ATO's renewed strategy and expanded capacity. The ATO's Corporate Plan 2016–17 suggests we should expect more of the same in the coming year. In light of the ATO's evolving capabilities and drive for transparency, the demands being placed on tax departments at the domestic level have increased significantly.
Adoption of the OECD's revised TPG
The OECD revised the TPG in accordance with Actions 8–10 of the OECD's BEPS Project in May 2016; the revised TPG will apply to Australian taxpayers from 1 July 2016. The revisions to the TPG are designed to align transfer pricing outcomes with value creation, focusing on the following key areas:
- Contractual arrangements, including the contractual allocation of risks and corresponding profits, and the importance of substance in the allocation of risk
- Multinational group synergies, including passive association
- Transfer pricing issues relating to transactions involving intangibles
- Low value-adding intragroup services
- Cost contribution arrangements
In the context of intangibles, MNEs must perform a detailed analysis of the economic ownership and 'DEMPE functions' (development, enhancement, maintenance, protection, and exploitation) required in respect of any identified group IP. The revised TPG reflect the concept that reward is driven by risk/substance rather than legal form or ownership. MNEs must ensure that group companies performing important functions, controlling economically significant risks and contributing assets, receive returns commensurate with the value of their contributions.
The revised TPG also emphasise the importance of ensuring that any risks allocated to an entity are consistent with that entity's functions and financial ability to bear the risk. MNEs must ensure that only those risks that can be, and are in substance managed and controlled by an entity, are allocated to them.
Where to now? Assess, Reset, Communicate
Transfer pricing has been at the forefront of the ATO's recent compliance activity and this will continue to be the case in the face of public sentiment that MNEs are not paying their "fair share" of tax.15 Taxpayers should be prepared for earlier ATO intervention and engagement. The onus is now squarely on taxpayers to ensure they have a clear understanding of their reporting obligations, can support the economic and commercial substance of their dealings/international related parties, and have adequately self–assessed and managed their transfer pricing risk. This is especially relevant in light of the increased penalties that could apply.
The continued release of guidance from the ATO should be taken into account by taxpayers, as these publications are usually roadmaps as to what information the ATO would request in the event of review, and what consequences may arise should the cases be elevated to audit.
In the meantime, large corporates should start planning (if they have not done so already) how they will tackle their transfer pricing obligations and risks for the year ahead. Transparency, risk assessment, and proactive engagement with the ATO by the taxpayer should be a priority for boards. Tax, and more specifically transfer pricing, has become a major strategic business issue requiring consultation across the business. "Substance" should set the agenda for every tax conversation – what are the functions, who bears the risk, where is the value created?
We have seen companies devoting significant resources and spending years battling transfer pricing audits with the ATO. Now is the right time to assess, reset, and communicate.
Assess – analyse your existing value chain with a view to ensuring profits are commensurate with functions, assets, and risks. If you apply the law and document your position, you should have a strong line of defence. Rather than seeing it as a burden, use the documentation process as a way of putting your best foot forward, not just dotting the 'i's' and crossing the 't's'. Fail to do so and be prepared for the consequences.
Reset – consider the implications of the OECD's Actions 8–10 guidance, which now form the reference to Australia's transfer pricing law. If necessary, revisit pricing arrangements to ensure the pricing aligns with value creation and substance, can be considered "commercial," and negotiate with your related parties to reset such pricing or profit allocations if required. Revisit your intercompany agreements to ensure they align with substance.
Communicate – with your international related parties and within your organisation. Discuss potential transfer pricing risks at the board level, and proactively communicate with the ATO (or other revenue authorities) if you are keen to obtain certainty. Consider APAs as a tool to manage global transfer pricing risk.
- Chevron Australia Holdings Pty Ltd (CAHPL) v Commissioner of Taxation No.4 [2015] FCA 1092; Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62.
- Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act (No 27) 2017.
- ATO, 'Practical Compliance Guideline (PCG) 2017/1: ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions,' <https://www.ato.gov.au/law/view/document?DocID= COG/PCG20171/NAT/ATO/00001>.
A further discussion paper (potentially to be converted into a PCG) is also nearing finalisation on lease–in lease–out arrangements.
- ATO, 'Practical Compliance Guideline (PCG) 2017/D4: ATO compliance approach to taxation issues associated with cross–border related party financing arrangements and related transactions', <https:// www.ato.gov.au/law/view/view.htm?docid= %22COG%2FPCG20174%2FNAT%2FATO%2F00001%22>.
- Section 815–130, Subdivision 815–B of the Income Tax Assessment Act 1997.
- The three exceptions to the basic rule, i.e. where actual and arm's length conditions may not align hence the reconstruction provisions could apply, include: (i) when substance and form do not align, (ii) when independent parties would have entered into alternative transactions, or (iii) when independent parties would not have entered into the transaction at all.
- Section 815–130, Subdivision 815–B of the Income Tax Assessment Act 1997.
- Broadly, members of groups with global revenues exceeding AUD 1 billion.
- ATO, 'Country–by–Country reporting: Exemption Guidance', https://www.ato.gov.au/Business/ International–tax–for–business/In–detail/Transfer–pricing/Country–by–country–reporting––Exemption– guidance/?page=1
- ATO, 'PCG 2017/1: ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions,' para 6, 25 and 77–78, <https://www.ato.gov.au/law/view/document?DocID=COG/PCG20171/ NAT/ATO/00001>. It is noted that the OECD's Revised Transfer Pricing Guidelines also address commodity pricing and the attribution of value to marketing hubs.
- Ibid, para 85–108,
- Ibid, para 19.
- ABC news, 'ATO chief issues 'enough is enough' ultimatum to corporate tax dodgers', http://www.abc.net. au/news/2016–02–10/tax–commissioner–chris–jordan–attacks–multinational–companies/7156500
- https://www.ato.gov.au/Business/International–tax–for–business/In–detail/Transfer–pricing/Simplifying– transfer–pricing–record–keeping/
- ABC News, 'Corporate tax minimisation costs governments $US1 trillion says accounting insider',<http://www.abc.net.au/news/2016–07–11/corporate–tax–minimisation–costs–governments –1– trillion/7587092>.
This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the "Deloitte network") is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.
© 2017. For information, contact Deloitte Touche Tohmatsu Limited


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# 2065039
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- 6 Beds
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Listing provided courtesy of Todays Realty Inc
A private golf community in Henderson, Nevada, MacDonald Ranch is a master-planned community that has much to offer the residents of Henderson. Sprawling across 1,200-acres, this community began in the late 1990s as a dream of Rich MacDonald. The community has grown in recent years, with a number of additional developments of neighborhoods within the community. A safe and upscale community that receives high ratings from residents, MacDonald Ranch is a great option for anyone looking for a home in Henderson.
The community itself is made up of a number of smaller 'neighborhoods,' all of which offer a variety of different home types and lifestyles. MacDonald Highlands stands as a guard-gated sub-community, offering a private country club and built around the Dragon Ridge Golf Course. The community is comprised of large, luxury homes and estates. Sun City MacDonald Ranch specifically offers 55+ living, and Sunridge Heights, another neighborhood, is comprised of affordable and moderately priced homes popular with families that offers quality homes, parks, green spaces and walking trails. The community is extremely popular, and with its proximity to Las Vegas and all the amenities and services offered in Henderson, it's very popular with those buyers looking to live in the Las Vegas Valley but outside Las Vegas.
Listing provided courtesy of Todays Realty Inc
Listing provided courtesy of Rothwell Gornt Companies
Listing provided courtesy of Synergy Sothebys Int'l Realty
Listing provided courtesy of Simply Vegas
Listing provided courtesy of BHHS Nevada Properties
Listing provided courtesy of BHHS Nevada Properties
Listing provided courtesy of Signature Real Estate Group
Listing provided courtesy of Synergy Sothebys Int'l Realty
Listing provided courtesy of Synergy Sothebys Int'l Realty
The data relating to real estate for sale on this web site comes in part from the INTERNET DATA EXCHANGE Program of the Greater Las Vegas Association of REALTORS® MLS. Real estate listings held by brokerage firms other than this site owner are marked with the IDX logo. GLVAR deems information reliable but not guaranteed. Copyright


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[Book Review] Women Who Work: Rewriting the Rules for Success
Ashika Prajnya Paramita(1*)
(1) Universitas Gadjah Mada
(*) Corresponding Author
Full Text:PDF
Trump, I. (2017). Women who Work: Rewriting the Rules for Success. New York: Penguin Books.
DOI: https://doi.org/10.22146/jh.32371
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ISSN: 2302-9269 (Online)


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Tell us your story!
Dr. Tsambiras has lived in Florida since 1982. While growing up he spent many summers in his family's village in Greece. After completing his training he spent nearly a month volunteering medical care in the rural villages of Africa. Dr. Tsambiras enjoys spending time with his wife and four children. He enjoys going to the beach and relaxing at home with his family.
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Broken Eggs with Serrano Ham
This recipe is featured in Serrano Ham
- Servings Serves 2 to 4
- Olive oil
- 5 potatoes, peeled and sliced thinly lengthwise
- 3 large eggs
- Pinch of salt
- 3 long thin slices Serrano ham
1. In a large skillet over medium heat, heat a generous amount of olive oil. Add potato slices and fry, turning as needed, until golden brown on both sides. Transfer to a plate and set aside to keep warm.
2. In the same oil, fry the eggs to taste, breaking the yolks and seasoning with salt. Transfer to a plate to keep warm.
3. In the same oil, fry the strips of ham very briefly so that they don't become toughened. Transfer to paper towels to remove excess oil.
4. To serve, on each plate place an equal portion of potatoes. Top with an egg and place a ham strip on top. Serve hot.


text: Home > Wine shop > White Wine White Wine Refine your search close You have searched for Mudgee Robert Stein Winery Clear all filters Wine variety Semillon Blend (2) Price $17.00 to $24.99 (2) Region Mudgee (2) Producer Robert Stein Winery (2) Vintage 2016 (1) 2017 (1) Pack Bottle (2) Pack size Single Bottles (2) Featured items Fresh White Blends Dozen Customer rating (0) $174.00Save $76.00 Quantity (case) Add to cart Showing 1 - 2 of 2 products Sort results by Price, low to high Price, high to low Name, a to z Name, z to a Variety, a to z Robert Stein Semillon Riesling Gewürztraminer 2016 $17.00 in any 12 $18.00 in any 6 $20.00 each Price | options $17.00 in any 12 bottles Qty Add to cart Robert Stein SRG Semillon Riesling Gewürztraminer 2017 $17.00 in any 12 $18.00 in any 6 $20.00 each Price | options $17.00 in any 12 bottles Qty Add to cart Enjoy a light and fresh Sauvignon Blanc, a fuller and beautifully oaked Chardonnay and every style in between from the huge range of white wines Wine Selectors offers - including Semillon, Pinot Gris/Pinot Grigio, Riesling, Moscato, Dry White Wine, Other White Varieties and Classic White Blends. White varieties in Australia have been highly successful in a range of regions, climates and soils and you can get some great, often award-winning examples here. Choose from classic and unique varieties in a range of straight or mixed dozens and 6-packs. Plus, all of our white wines have scored a Bronze medal winning score or above by our expert Tasting Panel, using Australian Show Judging criteria so you can trust us to deliver Australia's best white wine from the winery to your door. Read more Read less


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Another Empty Plate
April 3, 2012
My last plate entry had some guesses that were close but not on the nosey. (?) The image on the left had fried eggs, toast and a blueberry, raspberry mix. The image on the right had fried eggs, steak (from a cow), and toast.
And this plate? What guess you?
Hints: there were 4 items – it's another breakfast plate. (Best light on the table is in the morning.)
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Speakers at the 7th edition of the Ghana Economic Forum (GEF) have called on various regulatory bodies to strengthen their surveillance, intelligence and implementation systems if the country is to curb the influx of sub-standard goods and grow the local manufacturing sector.
Chairing the session on manufacturing, Catherine Krobo-Edusei – who is Founder and CEO of Eden Tree Limited, said the risk of non-compliance has become a major concern in recent times, particularly for local manufacturing firms.
When sub-standard products are allowed onto the Ghanaian market, manufacturing companies that are sticking to the standards are not able to compete and so soon find themselves out of business, she argued.
"We need to do something about the sub-standard imports that are coming in. We need our regulatory bodies to be on top of it," Mrs. Krobo-Edusei said.
She further advised the Ghana Standards Authority to check local companies that are also not meeting the standards, since they are also producing sub-standard products.
On her part, the Acting Deputy Executive Director of the National Board for Small Scale Industries (NBSSI), Mrs. Anna Himbson-a panelist on the session, noted that the laxity in enforcement of rules and regulations in the manufacturing sector does not augur well for local producers.
"The strategic goals of most manufacturing companies are to manufacture products, operate profitably and grow their businesses in a stable environment. This is challenging enough especially in environments where the rules and regulations are not implemented or forced.
We cannot build a strong manufacturing base if the regulatory systems are not working. There are a thousand and one policies at our regulatory bodies, but to what extent are we implementing them?" she asked.
She advised that it also behoves civil society and interested stakeholders to put some pressure on government agencies such as the Ministry of Trade and Industry, which is supposed to ensure that it does whatever it takes to get the manufacturing systems working. "Until we speak out, government will not sit up," she added.
The discussants noted that if government fails to create an environment that ensures compliance to rules and regulations, it will be held responsible for those breaches in the long-term.
With this in mind, they said, compliance must be an ingrained part of day-to-day operations and therefore part of the organisational culture of our manufacturing industries.
Ghana ranked 111 out of 137 countries in the 2017-2018 edition of the World Economic Forum's Global Competitiveness Index. It scored 3.72 points out of 7 on the 2017-2018 report.
The Competitiveness Index in Ghana averaged 3.64 Points from 2009 until 2018 – reaching an all-time high of 3.79 Points in 2013 and a record low of 3.44 Points in 2010.


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There are plenty of Exchange Offers. You can exchange your old Refrigerator, Washing Machine, Television (Tv) with the brand new Product at Amazon, Flipkart and other stores. Many people sell old Refrigerator or TV at about Rs 500/ or 600/- to a scrap person. They never know that they can get the right price for their old item. You can buy a new Apple iphone by exchanging with the old one. But you have to do a little effort for it. For example if you want to exchange your old TV you go through Refrigerator Exchange offer at Amazon
Money Saved is Money Earned!
You can checkout Mobile Accessories, Shoes, Clothings, Fashion Products, Mobiles, TVs, Refrigerators online, you will find heavy discounts which are impossible at physical stores. This away you can save a lot of money. If anybody has to buy different products on a marriage or other function, you can certainly save a lot of money by which you can shop more.
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Benefits of Network Monitoring & Management - iCorps
6/26/12 3:02 PM iCorps Technologies Network Monitoring, IT Outsourcing
No matter whether you make use of cloud computing to deliver products, or you have a conventional business network with limited internet access, network monitoring is bound to be very important. Unfortunately, many business executives are hesitant about embracing the full advantages associated with network monitoring because they do not have sound advice about security issues or how network monitoring can enhance business continuity. Here are the top three benefits of network monitoring, including why every business should learn more about network management setups and their advantages.
Manage Technical Issues with Ease
Consider a situation where you sell custom software, or even some type of cloud archiving as part of your support for any given product. For many businesses, there are bound to be times when your customers need some form technical support. In many cases, these people won't have to worry about sending the device back to the factory if a technician can simply access the customer's computer and run a few diagnostics on the attached device. When it comes to the juncture between customer satisfaction and saving money on business continuity and managed services, network monitoring can save you thousands of dollars in a very short period of time.
Keep Your Data Safe at All Times
As you may be aware, many business owners are concerned about data loss. When you have network monitoring setup on your network, you can easily create automated, centralized backups of all your systems, even if they are located in different parts of the world. No matter whether you only have one or two locations to cover, or you collaborate with dozens of people on a routine basis, network monitoring will make it very easy to keep backups synchronized. As an added bonus, if one member of the team needs to access another server in real time, network monitoring will offer a secure and efficient set of protocols to work with.
Manage Client Network Usage with Confidence
Today, many businesses allow office workers and other employees to access the internet as part of doing routine work. Unfortunately, if you do not make use of network monitoring of client networks, it will be very hard to pinpoint employees that may be abusing the system, or even using confidential information for private purposes. In addition, if your clients rely on you for data backup and integrity, few methods offer the kind of seamless interface found on networks with network monitoring. While IT consultants may be able to find other ways to monitor the network, all parties are bound to be much more successful when they have network monitoring tools at their disposal.
Each day, business owners look for more ways to save money by taking advantage of remote networks and computers. A partnership with an experienced and trustworthy IT outsourcing provider can help launch your business forward. For decades, iCorps has been providing our clients the cost-effective IT outsourcing they need for day-to-day IT tasks and long-term strategic goals. For more information, reach out for a free IT consultation.
Related Content:
Differences Between IT Services and IT Consulting - iCorps
Business Synergy: Internal IT + Managed IT Services Provider
IT Services Pricing: Why a Fixed IT Outsourcing Cost Won't Work


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RSS feed: RSS is a web feed format used to publish frequently-updated content. Use this feed in an RSS reader or browser (Safari 2, Firefox 2, or Internet Explorer 7 and higher)
Trainer Richard Dutrow said today that the Swale remains his first choice for Grade II Hutcheson winner Flashpoint's next start. But he could be overruled.
"He's suited better to the seven-eighths. It seems like that race is coming up lighter than the Florida Derby," said Dutrow.
The Peachtree Stable's talented colt has run only twice, both times in spectacular fashion. After capturing his debut at Aqueduct on Jan. 11 by nearly seven lengths, the son of Pomeroy dominantly captured the seven-furlong Hutcheson.
Dutrow didn't completely rule out the possibility of Flashpoint running in the Florida Derby instead of the Swale.
"The deciding factor is the owner's decision," Dutrow said.
--Edited from track notes


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Field Music are streaming their new album 'Plumb' exclusively on NME.COM before its official release next Monday (February 13) – scroll down to the bottom of the page and click to listen.
'Plumb' is the fourth studio album from the duo, which is made up of Sunderland siblings Peter and David Brewis, and is the follow-up to their 2010 double LP 'Field Music (Measure)'.
Field Music have also announced a run of UK tour shows to coincide with the release of the album, starting tomorrow night (February 10) at Newcastle Cluny. For more information, see Field-music.co.uk.
Field Music will play:
Newcastle Cluny (February 10, 12)
Glasgow Stereo (18)
Manchester The Deaf Institute (19)
Leeds The Brudenell Social Club (20)
Nottingham The Bodega Social Club (22)
Bristol The Fleece (23)
London King's College (24)
To check the availability of Field Music tickets and get all the latest listings, go to NME.COM/TICKETS now, or call 0871 230 1094.


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Introduction WordPress Register_Widget
PremiumCoding is a team of theme developers who offer their own theme club full of over two dozen WordPress topics in a variety of different categories. They give a combination of free and premium motifs as well as a wide range of different approaches to pay for superior themes.
We are going to take a look at the company's theme collection in this review as well as analyze their general pricing strategy. Let us get started.
PremiumCoding Review
PremiumCoding was founded in 2010 because of two-man functioning designing, building and uploading themes to ThemeForest about the Envato Market. They launched their very own theme club in 2015 and have not looked back since. Today, the business has over 25 WordPress themes, eight team members and over 28,500 customers.
PremiumCoding Themes
PremiumCoding includes over 25 WordPress themes in stock, as stated before. These topics are available in six niche categories and one additional category for complimentary topics. Here are the market classes they offer:
Blog Themes
Business Topics
Multipurpose Themes
Ecommerce Themes
Personal Themes
Portfolio Themes
Blog Themes
PremiumCoding targets heavily on blog themes. All of their topics have blogging capabilities, and they offer a dozen themes designed especially for professional and individual sites. Let's take a look at a few.
"Click here to sign up to PremiumCoding.com"
Camila is a superior blogging motif designed for creatives, but it can be utilized as a magazine theme for content-heavy websites. It uses a minimalist design that actually puts the focus on your articles, especially your own images. It's a great alternative for bloggers who wish to showcase their own graphics, such as traveling, beauty, fashion and lifestyle bloggers.
Freyja is a superior blogging theme intended for writers or publication fans, especially those who favor the fantasy genre. It utilizes a Nordic design both in the colour scheme it uses as well as the typography featured during its design. It comes with four homepage and site page designs and utilizes Google Fonts should you want to switch from the fonts it uses. WordPress Register_Widget
Hayes is a premium blogging theme intended for photographers and traveling bloggers. It comes with multiple homepage variations and even allows you to create your own designs through the use of cubes. These blocks include Featured Articles, Upper Header, About Us, Revolution Slider and Instagram Feed.
Free WordPress Themes
PremiumCoding offers several free WordPress topics, which behave as"lite" versions to get some of its premium topics. These are stripped-down variations of the premium themes, but they still offer quite a lot of features. They are more or less designed to provide you with a taste of their individual premium topics.
It is going to still permit you to construct a complete site capable of showcasing your newest posts if you are a blogger and graphics if you are a photographer. It simply excludes the capability to use the Revolution Slider and change colours.
"Click here to sign up to PremiumCoding.com"
PremiumCoding concentrates on blogging themes, but it will offer extra theme categories as well. Included in these are, as stated previously, portfolio topics, e-commerce topics, and business themes. It offers a great choice of portfolio topics and a few business topics as far as amounts go, but its own e-commerce theme collection is a tiny light.
That is LandScape. It's technically a portfolio theme for photographers, but it has sufficient homepage demos and flexibility to be used as another blogging theme. It uses a minimalist design that really makes your image stand out.
Presenter is a company motif for entrepreneurs. It utilizes a homepage that comes with a massive header finish with a call to action and an email opt-in form. You might even use calls to action during the webpage as well as display client testimonials, your latest blog posts and a slider featuring logos of those brands that you work with/publications you have been showcased in, etc..
Marketeer is a special sort of e-commerce motif. It's four-page designs, and it lets you utilize the power of content marketing by featuring different layouts for blogs. It utilizes a clean design overall, providing you great way to advertise your merchandise.
Plans & Pricing
PremiumCoding is a theme club, therefore there are several various ways you can pay for and gain access to its own themes. Aside from using a free motif, you can buy one theme, buy a one-year membership permit or buy a lifetime membership permit.
No matter which license type you buy, the fundamental advantages are more or less the same. You'll have access to upgrades and support for as long as your membership remains active, and you may use the theme on an unlimited number of domain names. The attributes change depending on which license type you choose with.
Buying a single-theme license simply gives you access to that particular theme. If you combine the theme club, you'll have access to PremiumCoding's 27+ motif set in addition to any extra themes the developer releases throughout your time as a participant (the developer releases a new theme every five to six months ). You will also have access to PSD files for themes that use them.
Costs for a year of membership generally vary between $89 and $129 while a life membership can be obtained for a flat fee of $269.
Last Thoughts
PremiumCoding is a fine theme developer that offers an adequate assortment of WordPress themes and tons of themes to pick from overall. The topics are also easy to use, whether you're a programmer or a company owner/blogger who needs to design their own website. WordPress Register_Widget
The only drawback you will experience as a developer trying to find a new motif club to utilize as a source for the company is the programmer's limited supply of e-commerce topics. If most of your clients need blogs, portfolios and conventional business sites, however, this developer would make a excellent resource for your company.
"Click here to sign up to PremiumCoding.com"


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CPS offers a basic billing package for golf courses that just need to bill for membership or a yearly pass. CPS also offers a full billing package to handle just about anything, including billing cycles for dues, minimums, recurring charges, and assessments.
Our system uses a central Microsoft SQL database so that sales transactions are posted to the members ledger in real time. Batch postings of Dues, Assessments and Minimums are done at defined times so that they fall in order where you want them (i.e., if the end of the month is on a Sunday, you can run the batch the following Monday or Tuesday and post it on that Sunday). If you make a mistake along the way you can back out of the entire batch, fix what is missing, and re-submit.
We give you the option of online statements that allow your customers to view and pay their bill online. They can drill down to the exact details of any sale in question and easily email your office with a reference to any ticket in question for easy lookup. They can print out current and prior statements and pay the bill online. Of course, you can also print and mail statements if you prefer.
Statement Samples


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LONDON, Aug 28 (Reuters) - Emerging-market stocks rose to 18-day highs on Tuesday, tracking gains on Wall Street after U.S.-Mexico trade agreement, but the lira fell after Turkey warned that U.S. sanctions against it could destabilise the Middle East.
The United States and Mexico agreed on Monday to overhaul the North American Free Trade Agreement, boosting auto stocks and lifting the S&P 500 and Nasdaq to record highs.
MSCI's benchmark emerging-market equities index rose 0.3 percent after jumping 1.8 percent on Monday, its best one-day gain since the end of June.
The upbeat trade outlook was also boosted by news Washington was pushing the European Union to accelerate tariff talks .
"The fact that they are moving forward is a good sign," said Per Hammarlund, chief emerging markets strategist at SEB. "If (U.S. President Donald Trump) can agree with Mexico maybe he can agree with the EU, and China eventually too. It's good news for markets."
Asian and emerging European markets made broad-based gains with India up 0.5 percent to an all-time high , Turkey up 0.8 percent, and Hong Kong 0.3 percent. Poland hit a six-month high before retreating.
Mexico's peso weakened 0.2 percent after bouncing around 0.7 percent on Monday following the deal.
China's yuan hovered near two-and-a-half-week highs after the central bank raised its daily guidance rate for the yuan by the most in nearly 15 months.
On Monday, the central bank revived a "counter-cyclical" factor in its daily fixing, arresting a 10-week slide in the yuan that had rattled global markets.
Hammarlund said this had helped risk appetite because it was taken as a sign that China would not weaken the renminbi as a weapon in the trade war with the United States.
Chinese mainland shares retreated 0.2 percent, after leaping 2.4 percent in the previous session.
Turkey's lira again weakened the most among the currencies, down 1.3 percent after Finance Minister Berat Albayrak warned that U.S. trade sanctions against Turkey could destabilise the Middle East.
Turkish five-year credit default swaps rose 8 basis points from Monday's close to 484 bps according to IHS Markit data.
The rift with the U.S. over an pastor detained in Turkey on terrorism charges has aggravated a crisis in the Turkish lira this summer. Investors are concerned about structural problems including a failure to tighten monetary policy and constrain public finances.
The South African rand gained 0.1 percent after U.S. Federal Reserve chairman Jerome Powell's speech at Jackson Hole, which signalled steady interest rate hikes.
The country has scrapped plans to add 9,600 MW of nuclear power by 2030 and will instead aim to add capacity in natural gas, wind and other energy sources.
Russia's rouble was steady after new U.S. sanctions came into effect on Monday. Russia has drawn up a range of measures in case the U.S. imposes sanctions on Russian sovereign debt.
For GRAPHIC on emerging market FX performance 2018, see tmsnrt.rs/2e7eoml For GRAPHIC on MSCI emerging index performance 2018, see tmsnrt.rs/2dZbdP5
For TOP NEWS across emerging markets
For CENTRAL EUROPE market report, see
For TURKISH market report, see
For RUSSIAN market report, see) Emerging Markets Prices from Reuters Equities Latest Net Chg % Chg % Chg
on year
Morgan Stanley Emrg Mkt Indx 1072.60 +3.46 +0.32 -7.41
Czech Rep 1079.21 +2.70 +0.25 +0.10
Poland 2362.73 -7.24 -0.31 -4.00
Hungary 36730.95 +45.16 +0.12 -6.72
Romania 8291.67 -9.61 -0.12 +6.94
Greece 736.56 +0.29 +0.04 -8.20
Russia 1084.50 +0.37 +0.03 -6.06
South Africa 53772.58 +217.97 +0.41 +2.36
Turkey 91957.02 +672.97 +0.74 -20.27
China 2777.98 -2.92 -0.10 -16.00
India 38873.52 +179.41 +0.46 +14.14
Currencies Latest Prev Local Local
close currency currency
% change % change
in 2018
Czech Rep 25.71 25.70 -0.05 -0.71
Poland 4.27 4.27 -0.12 -2.31
Hungary 324.08 323.70 -0.12 -4.18
Romania 4.64 4.64 +0.01 +0.73
Serbia 118.39 118.10 -0.24 +0.01
Russia 67.42 67.38 -0.05 -14.48
Kazakhstan 361.47 360.82 -0.18 -7.93
Ukraine 28.00 27.84 -0.57 +0.52
South Africa 14.14 14.16 +0.13 -12.63
Kenya 100.60 100.75 +0.15 +2.49
Israel 3.63 3.62 -0.09 -4.13
Turkey 6.20 6.12 -1.22 -38.85
China 6.81 6.81 +0.12 -4.41
India 70.24 70.16 -0.11 -9.12
Brazil 4.08 4.08 -0.02 -18.79
Mexico 18.78 18.76 -0.10 +4.64
Debt Index Strip Spd Chg %Rtn Index
Sov'gn Debt EMBIG 386 1 .01 7 72.26 1
Reporting by Claire Milhench, editing by Larry King


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Slow response displaying Full Link for certain titles in GUI
- Article Type: General
- Product: Aleph
- Product Version: 20
This seems to be happening in all three GUI modules but was first reported in Acq
Do a search on the title "geography of production and economic integration" The result has 4 records
Select title 2/4 (sysno 11896149)
It can take 30 Secs or more to display the information in the Full+Link tab, and occasionally in will even Fail (See screen shot)
And if the record were to have an order attached it would be extremely slow bringing up the order.
Works fine for most records but we seem to continually run in to records that cause this slowdown.
[From site:] I was going to send some logs I created off a separate PC server port trying to isolate this problem, but I think I may have found the crux of the problem. It is basically the same problem as described in KB 16384-29153.
So ended up editing edit_doc_999.eng and adding separate lines for the GUI and WWW for 710 and 655 fields. In the lines for the GUI i removed the value in Col. 10.
So we can't use the Show Like or Headings button on the Full+Link tab, but the search display executes in seconds now rather than taking 20+ seconds to display the record.
- Article last edited: 10/8/2013


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Ladies Fashion Bracelet
In Stock | STYLE: 835837
Available in 7-10 Business Days
Infinity symbol is showcased on this 9 inch slider bracelet with a Parisian wheat chain created in rhodium plated silver.*Prices are subject to change based on fluctuations in metal prices and currencies
Eleganza presents an esquiste collection of sterling silver jewelry, accented with rich 18k gold and bejewelled with genuine stones. As affordable as it is stylish, each piece features precision craftsmanship and attention to every detail. Eleganza is sure to become your favorite designer collection.


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What You Should Know About Marketing This Year
How to Locate a Reliable Digital Marketing Company
Choosing the right digital marketing company is crucial for your business. Throughout the years digital marketing has been noted o play a significant part in changing organizations by influencing them to have a critical online presence. Understanding the necessities of your business first will enable you to find the best digital marketing company that has the right response for you that will engage your business to connect with your customers and lead to sales. In this way, in this article, you will have the ability to take in additional about how you can find the best digital marketing company that is most suitable to your business needs.
Goals are essential for every business owner, and when you understand your goals for your business, you will be able to find the right digital marketing company. Also, you will have the ability to uncover to the digital marketing agency that you pick of your wants with the objective that they can understand what to work to achieve your goals on the digital marketing campaign. The price is another factor that you should put into thought while choosing a digital marketing agency. You should know that there are various digital marketing agencies in the market, and it is recommended that you consider the prices offered by the digital marketing companies so you can find the best. A budget is quite significant since it will guide you on the right spending.
The expertise of the digital marketing company matters a ton, and this is because digital marketing is a wide area and incorporates different procedures. These include Search Engine Optimization, online social media, website development, blogging, content organization, email marketing and some more. This kind of information is fundamental since you will have your work done completing it.
The digital marketing company should give you their past, and advancing works for this will empower you to decide on a quick decision. You need to check their clients work such as the website and the content they have written for other companies so that you can make an informed decision. The digital marketing company that you intend to contract should have expansive expertise in digital marketing and also in organizations related to yours. The digital marketing agency ought to have professional staff who are specialists and imaginative, and this is to ensure that your image in is excellent hands.
You should find a reliable digital marketing company, and there are various conduct by which you can know the reputation of a company. These include their online presence in the different social media platforms, and from these platforms, you can be able to see the feedback from their clients.
What I Can Teach You About Services


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The essence of posting fraud is to seek to avoid liabilities for tax and social security payments which would otherwise arise in respect of employees sent to work temporarily in other EU jurisdictions.
Recent news
Our News Page includes the latest articles from Girlings Europe ranging from Business Law to Wills and Inheritance Planning.
2nd August 2018 What is posting fraud, and how does the A1 Certificate impact on this?
2nd August 2018 Brexit and the rights of EU Citizens
Girlings Europe is a member of the Belgian-Luxembourg Chamber of Commerce (BLCC) and would like to share with you an interesting article written by BLCC Chairman, Michel Vanhoonacker.
One Brexit topic on which progress has been made recently, is securing the rights of EU citizens. This matters as many members either employ or are an expat themselves.
4th June 2018 Girlings Europe Meet in Bruges
Girlings Europe – Belgium, Crivits & Persyn, were hosts to Girlings Europe's other associate law firms, Barron-Brun-Duwat-Ritaine (BBDR) and Girlings Solicitors on Friday, 1 June at their offices in the heart of the beautiful medieval city of Bruges.
31st May 2018 GDPR - Rogue Employees and Data Breaches
The General Data Protection Regulation (GDPR) which came into force on 25 May 2018, requires businesses subject to major personal data breaches to notify such breaches to the authorities. As well as the legal liability, there is the prospect of substantial reputational damage for businesses which do not properly secure their customers' or employees' data.
A rogue employee at UK supermarket chain Morrisons committed a criminal offence by putting the personal information of almost 100,000 employees on the internet. The High Court held that Morrisons was responsible.
11th September 2017 France announces new reforms to labour laws
The French government has asked parliament to legislate in order to empower it to amend the Labour Code by orders in council (or statutory instruments as they might be called in the UK), thus avoiding lengthy parliamentary debate on a series of separate bills (the parliamentary timetable for "ordinary" legislation usually delays adoption of new laws by up to 12 months, and sometimes more).