text:
Weblog clients
There are times when logging into your Roller weblog to post a new entry can be a tedious process, especially when you have two or more weblogs about different subjects. Let's say that you have to write stuff in your company's blog, and you also write in your personal Roller blog. You can open two web browser windows and log into each blog separately, but it would be better to use a weblog client, as I'll show you in the next exercise.
Time for action – using Google docs as your weblog client
In this exercise, you'll learn to use Google docs as your weblog client to post entries in your Roller weblogs without having to log in:
- Open your web browser, go to http://docs.google.com, log in with your username and password (if you don't have a Google account, this is your chance to get one!), then click on the New button, and select the Document option:
- Your browser will open a new tab for the new Google docs document. Type This is my first post to my Roller weblog from Google Docs! in the word processor writing area, as shown in the following screenshot:
- Now click on the File menu and select the Save option to save your draft in Google docs:
- Google docs assigns the title for your document automatically, based on its content. To change the title of your post, click on it:
- Type Posting to Roller from Google Docs in the dialog that will show up next, and click on OK to continue:
- Google docs will show the new title for your post:
- Now click on the Share button and select the Publish as web page option:
- The Publish this document dialog will appear. Click on the change your blog site settings link to enter your Roller weblog information:
- The Blog Site Settings dialog will appear next. Choose the My own server / custom option and select MetaWeblog API in the API field. In the URL field you need to type the complete path to Roller's web services—http://alromero.noip.org/roller/roller-services/xmlrpc, in my case. You just need to replace the alromero.no-ip.org part with your dynamic hostname. Then type your Roller username, password, and weblog name, and select the Include the document title when posting option, as shown in the following screenshot:
- Click on the OK button to save your weblog settings, and then click on the Post to blog button in the Publish this document dialog:
- A confirmation dialog will pop-up, asking if you want to post the document to your blog now. Click on OK to continue:
- Google docs will show the This document has been published to your blog success message:
- Click on the Save & Close button at the upper-right part of the screen to save your document and return to the Google docs main page, then click on Sign out to exit Google docs. Now go to your Roller weblog's main page, to see the post you published from Google docs:
What just happened?
See how easy it is to use a weblog client, so that you don't need to log into your Roller weblog to post a new entry? And if you want to post to a different Roller weblog, you just need to change your username, blog ID, or URL. There are several other weblog clients available that you can use, depending on your operating system, but all weblog clients work in a similar way.
Have a go hero – try out other weblog clients
Go and try out some other weblog clients, to see which one is best for you. In Windows, you can use Windows Live Writer (http://download.live.com/writer) and w.bloggar (http://bloggar.com/). In Linux, you can try out BloGTK (https://launchpad.net/blogtk/).
Planet Roller
How about having your very own weblog community? Well, Roller is prepared to assist you in that matter. Planet Roller is an aggregator that takes care of all the stuff required to run your community blog server. You just have to invite other people to join in as Roller users, and you can even include external blogs related to your community's content! Stick with me and I'll show you how easy it is to create a Roller weblog community.
Time for action – using Planet Roller
In this exercise, you'll learn to enable and use the Planet Roller aggregator to run your own community of weblogs:
- If you're using Linux, create a directory named roller_data inside your home directory, and then create a directory named planetcache inside roller_data (for example, I'm using /home/ibacsoft/roller_data/planetcache). You also need to give permission to the Tomcat user to write in this directory (use sudo chown –R tomcat:tomcat /home/ibacsoft/roller_data). In Windows, you can use C:roller_dataplanetcache, and you don't need to assign special permissions to the directory.
- Open the roller-custom.properties file located inside Roller's WEB-INF/classes directory, and add the following lines at the end (the following code is for a Linux installation; if you're using Windows, make sure to change the correct path to the planetcache directory):
# Tasks which are enabled. Only tasks listed here will be run.
# Set of page models specifically for site-wide rendering
- Now create a new file named planet-custom.properties in the same directory as roller-custom.properties, and type the following lines inside this file (remember to change the path in cache.dir when using Windows):
- Save the file and restart Tomcat to apply the changes. Then open your web browser and log into your Roller weblog using the following URL: http://alromero.no-ip.org/roller/roller-ui/admin/globalConfig.rol. Once you type your username and password, Roller will take you directly to the Roller Configuration page:
- Click on the Planet Admin tab and use the following screenshot as a guide to fill in the required fields:
- Click on Save when finished. Roller will show the Saved Planet configuration message inside a green box. Now click on the Main Menu link from Roller's menu bar and then on the Settings link in your frontpage blog:
- The Weblog Settings page will appear next. Click on the Design tab to go to the Weblog Theme page, and select the Custom Theme option:
- Scroll down the page and click on the Update Theme button to continue. Now click on the Templates link and then select the Weblog template:
- Scroll down the page until you locate the ## 1) SITE-WIDE entries (the default) line, then change the #set($pager = $site.getWeblogEntriesPager($since, $maxResults)) line to ## set($pager = $site.getWeblogEntriesPager($since, $maxResults)), and the ## set($pager = $planet.getAggregationPager($since, $maxResults)) line to #set($pager = $planet.getAggregationPager($since, $maxResults)), as shown in the following screenshot:
- Click on the Save button when finished. Now click on the Main Menu link from Roller's menu bar and then click on the Planet administration link under the Actions panel:
- The Planet Configuration page will appear next. Click on the Subscriptions link and then type http://rollerweblogger.org/project/feed/entries/rss in the Newsfeed URL field:
- Click on the Save button to add the Roller Weblogger RSS feed to your Planet aggregator. Now type http://www.packtpub.com/rss.xml in the Newsfeed URL field and click on Save again to add the Packt Publishing newsfeed:
- Now you just have to wait until Roller starts to aggregate content from the Packt Publishing and Roller Weblogger newsfeeds. The following screenshot shows my Roller Planet aggregator in action, listing content from Roller and from the Packt Book Feed:
What just happened?
Your very own Planet Roller aggregator! Congratulations! You can also add some more external newsfeeds to keep your community engaged in their topics of interest. This is a great way to collaborate with bloggers from other communities, and you can also use trackbacks and comments to interact!
Have a go hero – spice up your Planet Roller
Edit the Frontpage template to your liking: change the logo, add some Flash animation, change the background/foreground color, and so on. Check out some other aggregators to get fresh ideas about how to display your aggregator's information in a cool way for your visitors!
I hope this article was as entertaining for you to read as it was for me to write. There are a lot of subjects I didn't cover because of space restrictions.
Specifically, we covered:
- How to manage group blogs, create new users, and enable a front page weblog to show all the recent entries from all the users' weblogs
- How to use aggregators and blog search engines such as Technorati to promote your Roller weblog via automatic pings
- How to configure Google webmaster tools to find out about visitors to your blog, popular keywords used, and potential errors
- How to use podcasts in your weblog entries to attract visitors that use podcatcher software such as iTunes
- How to use Google docs as a weblog client to publish entries in your Roller weblog, without having to log in
- How to use the Planet Roller aggregator to show external feeds from other blogs, along with all the weblogs in your Roller server
If you have read this article you may be interested to view :
- Advanced Blog Management with Apache Roller 4.0: Part 1
- Advanced Blog Management with Apache Roller 4.0: Part 2
- Creating a Roller theme from scratch using Apache Roller 4.0
- Working with Templates in Apache Roller 4.0
- Velocity Model and Data Objects in Apache Roller
- Spicing Up Your Blog: Uploading Files and Images to your Weblog using Apache Roller


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Is there a place that would benefit from smarter crackheads?
Just let them wear a suit and go to business school. It's what they really want.
Fuck sharks, I want hyper intelligent, semi retarded cocaine monkeys with lasers on their heads!
"Scientists have successfully restored and, in some cases, enhanced decision-making ability in brain-damaged monkeys on cocaine
So there may be hope for the Occupy movement after all!
There's just something about the phrase "decision-making ability in brain-damaged monkeys on cocaine"....
George Taylor said, "Take your stinking paws off me, you damned dirty ape!"
(holds up egg)
this is your brain on drugs
(cracks egg in frying pan)
this is your brain on drugs on cybernetics
(hundreds of little robots swarm and deftly fuse the egg back together)
any questions?
Long computations which yield zero are probably all for naught.

subset: commoncrawl


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Moderately low speaking voice. Primarily a professional singer. I can do ebooks, on hold messages, commercials, web narration as well as radio and television.
English, English (North American)
North American, US General American (GenAm), US Midwest (Chicago, Great Lakes)
Middle Aged, Young Adult
Special Skills
Audiobooks, Business, Documentaries, Educational, Internet, Jingles, Radio, Telephone, Television
I have been doing various freelance projects including- on-hold messages, narration of website reviews, elearning courses, and website commercials.
Yeti USB interface
Computer & Software
Special Equipment
Delivery Methods
Email, Mp3, Wav, FTP, whatever you request
Turnaround Time
Typically within 24 hours
Fantastic - I got tied up for a couple days and forgot all about this gig. Some of the best voiceover talent I've dealt with - will be buying a lot more from this seller.Freelance Client
OK, If anyone wants an incredible female voice, look no further. I sent Michelle a 1,600 word Multi-Gig and she absolutely nailed it on the first pass. Way ahead of schedule. Perfect Audio. Pronunciation and inflection were flawless.Liberty Health
This is beyond amazing! Her voice not only has the perfect tone, but she reads scripts with perfect timing, timbre, and inflection.Freelance Client
A quality result, gave us just what we were looking for, with a quick turn around. Highly recommended.Desmond Shore
Posted by:
Payment Terms
Hire Michelle as a voice actor. Payment is made through Voices.com SurePay, an escrow service that guarantees your work is done to your satisfaction. Send payment securely by Visa, Mastercard or PayPal through Voices.com then download your files from the website.
Watch a video to see how to make a payment
Next Steps
To contact Michelle Ruben about your project, request a quote today. We'll walk you through the process step-by-step. It's fast and easy.
Commercial Demo 3480
commercial 3782
promo and narration 4142
BBQ Pit Jingle 1341
Advertising Demo 2447
Narration 2229
Adult Contemporary 3313
Pop 1850
Ballad 1090
Levi's Jingle 1462
Geils Communications for Job #89748 Geils Comm Voice Scripts Michelle worked efficiently and the quality of her voice is excellent. There was one small error on one of the files which she promptly re-recorded. I would use her againNov 1, 2013
Desmond Shore for Job #56625 Neptune's Pride Trailer (Part) A quality result, gave us just what we were looking for, with a quick turn around. Highly recommended.May 25, 2012


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Beauty DNA Subscription Box Review – August 2014
Beauty DNA is a new monthly beauty subscription service that sends you one full size beauty item each month based on your preferences. Right now they have three categories of items: skincare, hair, and body.
FYI – This is a very new service, and they are still in beta. (I've found that their customer care is very responsive to issues and feedback though!)
Each card details the item included and a why it matches your specific interests and preferences.
Dr. Hauschka Regenerating Eye Cream – Value $58.95
I was a little worried before I opened this box – it was so light – but I had no need to worry! (I love the Dr. Hauschka brand!) This eye cream is new to me, and so far I like it. The creme absorbs quickly and has a wonderful natural scent.
Verdict: From my experience I think Beauty DNA is getting better and better! This is another perfect match for me, and I love that I get to try this full size eye cream for only $25! What did you get from Beauty DNA this month?


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Acer Aspire One AOD150 Review and Ratings
This site may earn affiliate commissions from the links on this page. Terms of use.
Our Verdict: Acer's 10.1-inch revision of the Aspire One is decently priced, but it keeps the cramped keyboard of the original. Read More…
- What We Liked…
- Inexpensive
- Bright, crisp screen
- Good audio
- What We Didn't…
- Cramped keyboard
- Extremely stiff touch-pad button
- Bundled security suite severely hampers performance
Acer Aspire One AOD150 Review
By February 25, 2009reviewed
Coming in at $50 to $150 less than most other 10-inch netbooks, the new Acer Aspire One AOD150 is likely to attract the attention of bargain hunters. Unfortunately, its unoriginal feature set means that price is the main thing that makes it stand out from the crowd.
The Aspire One AOD150's specifications are generic: This 2.9-pound unit is powered by a 1.66GHz Intel Atom N270 processor backed by 1GB of RAM and Intel GMA 950 graphics. There's a 160GB hard drive, three USB 2.0 ports, an Ethernet port, VGA out, and an SD card/Memory Stick slot. Rounding out the specs are 802.11b/g Wi-Fi and a 0.3-megapixel Webcam.
The standout feature is the new, larger screen. Sporting a 1,024x600 resolution, the 10.1-inch, LED-backlit LCD is among the crispest and brightest we've seen on a netbook and is a pleasure to work with for extended periods. The speakers are very good for a netbook, offering plenty of volume and clear sound reproduction.
If only we could say the same about the keyboard and touch pad. While the screen is larger than the original Aspire One model's, the keyboard isn't. It has an excellent layout, with full-size Shift keys, dedicated Page Up and Down keys, and no oddly placed characters, but the keyboard remains 88 percent of full size compared to 92 percent on the Asus Eee 1000 series, the MSI Wind, and the HP Mini 2140 (and 93 percent on the Samsung NC10). This doesn't sound like a big difference, but the Aspire One AOD150's keyboard is right at the edge of touch-typing discomfort for those with larger hands. The touch-pad button, which can be pressed on the left or right to simulate a pair of buttons, now sits below the pad, which is a good thing. It's very stiff and extremely difficult to press, however.
Performance was similar to other Atom N270–based netbooks—once we removed the bundled security suite. When we first started using the Aspire One AOD150, we noticed that the hard drive performance was the most sluggish we'd ever seen on a netbook. Suspecting the preinstalled McAfee Internet Security Suite was a factor, we removed it, which is a shame, since the AOD150 comes with a year-long subscription. This dropped the time necessary to load iTunes from a lethargic 35 seconds to just 13 seconds. It also cut just over a minute off our Windows Media Encoder test, dropping the time to 28 minutes and 21 seconds (about a minute and a half shorter than average), and 2 minutes off our iTunes encoding test, resulting in a 21-minute completion time (nearly 4 minutes faster than the average). Aspire One AOD150 owners would be well-served by replacing the McAfee product with more efficient, netbook-friendly security software. Although those times are faster than a handful of more expensive notebooks, they don't beat out the scores from the $399 Asus Eee PC 1000HE, which managed 22 minutes and 11 seconds on WME and 17 minutes and 38 seconds on iTunes with its Atom N280 processor.
The very first Aspire One AOD150s shipped with 5,800mAh battery; current models ship with a reduced-capacity 4,400mAh battery, which is the one we tested with. On our netbook video-playback test, where we streamed video with Wi-Fi active while volume and brightness were set to half, this battery lasted 3 hours and 44 minutes. That's fairly typical for a six-cell netbook, similar to the Asus Eee PC 1000H, but more than 2 hours less than the new Eee PC 1000HE. Expect to get significantly more life from less-taxing tasks such as Web browsing.
In these tough economic times, a bargain is a bargain, and the Aspire One delivers performance on a par with—and often faster than—other netbooks for a lower price. But if you can spare the change, spending an additional $50 on our Editors' Choice Asus Eee 1000HE will net you a more comfortable keyboard, slightly better performance, and significantly longer battery life.
Acer Aspire One AOD150
Our Verdict: Acer's 10.1-inch revision of the Aspire One is decently priced, but it keeps the cramped keyboard of the original.
ComputerShopper may earn affiliate commissions from shopping links included on this page. To find out more, read our complete Terms of Service.
Related Reading
Key Specs
1.6GHz Intel Atom N270
10.1 inches (1,024x600)
Intel GMA 950
2.9 pounds
10.2x7.3x1.3 inches
Windows XP Home Edition
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Position Title: Marketing Manager
Location: Dubai,U.A.E
Salary: AED 20-23K
Contact: email@example.com
Note : Salary depends on candidate's expertise and relevant experience required for the company.
Candidate must be an Arabic speaker .
One of our elite client in Dubai is looking for a marketing manager for their outdoor sports goods and related equipment retail division.
The Role:
As the Marketing Manager, you will assist the CEO in deploying the marketing strategy, implementing and measuring the success of marketing events, communications and public relations activities aimed at enhancing the Organization's image and position within the marketplace and the general public, and facilitate internal and external communications.
Key Responsibilities:
- We're looking for an experienced marketing professional, preferably from a retail background with a keen interest in sports and outdoor activities.
- Someone who is not only an amazing marketing professional, but someone who also lives and breathes sports and outdoor.
- Someone who can think on their feet and formulate bold strategies and campaign ideas and turn them into a reality.
You will have 5+ years of experience in a supervisory role and responsible for the achievement of the marketing department's mission, goals and financial objectives.
Skills & Qualifications:
- Prior experience in working in a fast paced environment
- Previous experience working with Retail brands
- 6-7 years of relevant working experience in a regional or global marketing role, preferably in the retail management / sports marketing sector
- At least 3 years of working experience in supervisory role
- Managed marketing operations for a global brand or a portfolio of multiple retail brands within GCC


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In this Guest Post, Allison MacLaughlan shares her journey through the North Island of New Zealand by motorhome in which she found stunning white sand beaches, dipped into Maori culture, passed thousands of sheep and kayaked in the waters of the Tasman Sea.
This past winter my partner and I set off for the amazing adventure of traveling through New Zealand. The plan was to do two weeks on the North Island and then two weeks on the South Island. After much research, we decided to explore the whole North Island by motorhome.
Starting our Motorhome adventure
Both of us love to travel but neither one of us had ever driven or gone anywhere in a motorhome. The idea sounded convenient and fun. So we did our research, chose the motorhome we wanted to rent and flew off for the adventure of a lifetime. We met up with the owners of our big 2-bed motorhome at a large parking lot close to the Auckland airport. We loaded in our stuff, got comfortable, pulled out our maps and headed out for the open road.
As we navigated our way down the busy Auckland highway we realized that driving our new camper was going to be a bit of an adjustment. For one we were driving on the opposite side of the road than we were used to and for another this motorhome was big! In fact it seemed far larger in person than it did on the website and the streets felt very narrow.
In hindsite taking our first drive in rush hour traffic was probably not the brightest move. We left the busy streets of Auckland as fast as we could.
Once we hit less populated roads we began to relax, get into the groove and enjoy the scenery. We headed first to a little town called Tutukaka on our way towards the Northern tip of the North Island. I loved the name of the town and it was to be our first stop over.
Tutukaka is a gorgeous little fishing town right on the ocean with stunning white sand beaches and a vibe that says "welcome, come chill out with us". The holiday park bordered on a farm that had hundreds of cows who at some point during the afternoon all ventured by to take a look at our home on wheels. We walked the beach, ate some particularly good food at the Oceans Resort Hotel restaurant, had a mediocre first sleep in our motorhome and took off the next morning for more adventure.
Heading Towards Cape Reinga
Cape Reinga is at the very northwestern tip of New Zealand along the Aupouri Peninsula. It is literally 100km from the nearest town and is home to a stunning 90-mile long beach, warm sunny weather and loads of spiritual folklore. The locals quickly informed us that the native Maori of New Zealand named this cape 'Reinga' which means the 'Underworld'. They believed that the cape is the point where spirits of the dead enter the underworld.
The drive to Cape Reinga took us through a lot of farmland with tons of sheep… and I mean tons of sheep. I learned that New Zealand is home to over 4 million people and over 30 million sheep! As you can probably imagine there were fields and fields of them. Eventually we arrived at a town that quickly became a favorite of ours called Paihia. Paihia is a funky little town on the ocean with lots going on. The Maori culture is very prominent which is reflected in the artwork and architecture of the buildings.
Paihia is rich in history and a fascinating stopover. It is well worth a visit to the grounds where the Treaty of Waitangi was signed in 1840 between various Maori chiefs and representatives of the British Crown.The grounds are stunning and have a sprawling view of the turquoise colored ocean. The design and architecture of the Maori treaty building are unique and beautiful. We enjoyed Paihia so much that we stayed for three nights and really took full advantage of the nice weather and abundance of sightseeing.
Later that week we finally made it up to the Northern tip of Cape Reinga. This area of New Zealand is particularly hot and we found that although the 90-mile beach was gorgeous, it was far too hot to walk on with bare feet. After removing our sandals we could not walk for more than a few seconds without scorching the soles of our feet! We took it all in, admired the beauty of our surroundings then decided to quickly move on and continue our journey.
We began to make our way back down the other side of the North Island. Driving narrow and winding mountain roads with a large motorhome was an experience I will never forget and not likely ever do again. Gorgeous scenery but a bit too nerve racking to fully enjoy it.
New Zealand Hospitality
At the end of our two-week North Island trip and after many crazy driving experiences, both my boyfriend and I decided that we would never rent a motorhome again… at least not in a place where we have to drive on the opposite side of the road. We found it to be fairly exhausting and the gas was extremely expensive. However I have to admit that it did allow us to see a lot of New Zealand that we probably would not have even realized existed had we traveled another way.
With a motorhome we found that we explored back roads, tried out different campsites and met a lot of very happy and friendly New Zealanders. We heard much about the endangered and flightless Kiwi bird – which we never once saw. We tried all kinds of interesting food, walked countless beaches, kayaked in the waters of the Tasman Sea, explored the wineries of Napier, survived the toxic smells of Rotorua and braved the crazy wind ripping rain of Wellington.
We ended the trip in what turned out to be our absolute favorite town, Mount Maunganui. This is a small surfing town in the Bay of Plenty with a little mountain at its far edge. The beach, the mountain, the great food and the surfing vibe made this place electric and I could have stayed for a month. It was the perfect place to chill for a few days before leaving the North Island.
We dropped off our motorhome back at the Auckland airport parking lot, breathed a sigh of relief and headed to our next destination… the South Island of New Zealand. It was hard to imagine topping this amazing experience but we were going to give it a try!
My thanks for this Guest Post to Allison MacLaughlan from Inflatable Kayak World who loves to take her kayak along with her on her travels to explore new destinations and waterways. You can follow Allison on Twitter @IK_World and on her Facebook Page Inflatable Kayak World
More tales from New Zealand
Where to stay in Queenstown, New Zealand on a budget
Coastal Beauty and adventure in New Zealand
This article is originally published at Heatheronhertravels.com – Read more travel articles at Travel Blog Home
You'll also find our sister blog with tips on how to build a successful travel blog at My Blogging Journey


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Full Automatic 4000b/H Drinking Water Bottling Plant
|FOB Price:
|US $10,000 / Set
|Min. Order:
|1 Set
|Min. Order
|FOB Price
|1 Set
|US $10,000/ Set
|Shanghai, China
|Production Capacity:
|50 Sets/Year
|Payment Terms:
|L/C, T/T, D/P, Western Union, Paypal, Money Gram
Request a custom order and have something just for you!Send Customized Request
- Our main machines
- 50 Products
- Content
- Product Image
- Product Name
- FOB Price
- Port
- Model NO.: 4000b
- Automatic Grade: Automatic
- Filling Valve Head: Multi-Head
- Dosing Device: Rotor
- Packaging Container Lifting Structure: Pneumatic Lifting
- Packaging: Bottle
- Trademark: NC
- Specification: Standard
- Type: Volumetric Filling Machine
- Material Type: Liquid
- Feed Cylinder Structure: Single-Room Feeding
- Filling Principle: Atmospheric Pressure
- Structure: Rotary
- Packaging Material: Plastic
- Transport Package: Standard Export Wooden Case
- Origin: Shanghai
Supply the turn-key project from A-Z
World famous brand electrical
Provide installation service
|Product Description:
The machine is a automatic multiple-funcition washing, filling and capping unit. It is used in washing, filling and sealing all kinds of no gas contained liquid, such as fruit juice, oil & vinegar, wine, fruit wine, mineral water and pure water. The line has features of unique design, new style, complete functions, multi-purpose, convenient in operation, beautiful construction, high automaticity. It is the best filling equipment in CHINA.
1. Automatic Bottling 3 in 1 mineral Water Filling Machine adopt Rinsing/Filling/Capping 3-in-1 technology, PLC control, Touch Screen, it is mainly made of SUS304 or SUS316.
2. It is used for filling kinds of non-carbonated water, such as still water, drinking water. mineral water, spring water, flavored water.
|3. Its usual production capacity is in 2000-20,000bph,0.2-2L PET bottle is available.
|4. Pivotal electrical part use Mitsubishi, OMRON, SIEMENS
|5. Filling accuracy is more or less than 1%.
6. We can provide bottle blowing machine, bottle filling machine, labeling machine,
wrapping packing machine etc complete plant solution for PET bottle. with optional
capacity from 2,000-20,000BPH.
Main Technical Parameters:
Heads of washing filling and capping
Production capacity (bottle/hour)
Suitable bottle specification
φ=50-110=170 330-2250ml
Washing pressure(kg/cm2 )
Motor power(kw)
Overall dimensions(L*W*H)
Weight (kg)
1.Provide for equipment inspection certificate and manual, to ensure that users properly install and use.
2.Equipment to reach the destination, the company will send engineers to guide installation and
commissioning and customer training until satisfied.
3. The warranty period will be free to customers wearing accessories, after one year warranty period, our
company to provide parts at cost.
4.we provide lifelong maintenance service, including if necessary, to send engineers to the customer at the
Shanghai Nancheng Machinery Co., Ltd. is a professional manufacturer dedicated to research, development, manufacture and sale of all kinds of beverage and foodstuff machinery.
Having the rich experience of more than 20 years in foodstuff & beverage machinery field, we can help customers design, manufacture, install and operate the turn-key project for mineral water, pure water, carbonated drink, fruit juice, milk, yogurt, cheese and ice cream production lines etc.
Our main products include water treatment systems, bottle blowing machine, RO systems,3-in-1 mono block filling machine, coil, plate, tubular UHT sterilizers, homogenizer, ink jet printer, liquid packing machine, shrink labeling machine, all kinds of tanks, ice cream machine,popcorn machine,bakery machine, foodstuff machine, etc.
With the good reputation and fame among the loyal customer, our products have been sold and distributed to over thirty provinces and cities in China, exported to more than 85 countries and areas throughout the world. Upholding the idea of providing customer with "Innovative solution, Reliable Quality and Responsible Service", we aim to offer more reliable and flexible machines that are easily adaptable to market developments and future technology.
Our company has rich experience to help customers to establish the different production lines for different use, for example. we can arrange technical staff to help customer set up whole production line for mineral water, pure water,coca-cola, milk, juice and vinegar,oil, we are profession for making it. If anyone who is interested in such field wants to buy the whole equipments and machines, pls contact us freely.
We warmly welcome customer to visit our factory at any time,you will see the machine working and running
conditon in our factory!
Responsible Man(General Manager):Jason


text:
Good Tax Governance in Transition Transcending the tax debate to CSR
- Margery Peters
- 2 years ago
- Views:
1 Good Tax Governance in Transition Transcending the tax debate to CSR
2 2
3 Pieterstraat JT Utrecht T +31 (0) Good Tax Governance in Transition Transcending the tax debate to CSR This report was coordinated by the Dutch Association of Investors for Sustainable Development (VBDO) with contributions from Oikos and input and support from PwC during the creation. Made possible by the financial support of disclaimer The authors will assume no responsibility or legal liability for incorrect or misleading information provided by the sources used for this report. 3
4 Colophon Contributors: gerhard schuil, Maaike van diepen (oikos) and giuseppe van der helm, saskia Verbunt, imre Vellenga (Vbd0) Input and support: robert van der Laan, eelco van der enden, eric van der stroom (Pwc) Lay out: store of images, PR and Communications: sigi simons April
5 TABLE OF CONTENTS Foreword 7 Executive summary 8 1) Introduction 9 2) Importance of corporate social responsibility on tax Tax is where the environment was 10 years ago 2.2 Why we pay taxes 2.3 The thickness of a prison wall 2.4 Political developments 2.5 shared value 3) Current status of reporting on tax Tax strategy 3.2 Tax as a csr issue in company reporting 3.3 Tax risk management 3.4 Taxes paid, country by country reporting 3.5 Tax governance: roles and responsibilities 4) A new business language for the 21 st century Why do we need a new business language? 4.2 Measuring and managing total impact: A new common language for business/tax decisions 5) Exploring guiding principles for good tax governance guiding principles for good tax governance - Food for thought 6) Reference and links 28 acknowledgements appendix 1) The barley case; a new common language 5
6 6
7 Foreword This publication is the result of a joint project of oikos and the Vbdo that started more than two years ago. We felt that, after the turmoil that the tax behaviour of several companies created in the UK, it was time to bring a new angle into this discussion. The resulting negative impact on the reputation of these companies was destroying value. Meanwhile, the european Parliament agreed that the tax policy was part of the corporate social responsibility of a company. but what does this mean? To what extent is transparency necessary? how do we bring back the trust in some of these companies? how to deal with the ethical element in this discussion? What is a fair tax, and how do we deal with these requirements in a rapidly changing and uncertain environment? To what extent do companies have to take the opinions and interests of various stakeholder groups into account? This publication cannot supply an answer to all of these questions, but makes a first attempt to structuring the discussion and start a dialogue. after depicting the changing legal and societal environment, a number of tax governance principles are being suggested. The exact level of implementation will vary per company, and should be the result of a discussion with all stakeholders. it is a prerequisite that the responsibility for the policy, the quality of the implementation and the level of reporting should be in the hands of the board, not merely in the hands of the fiscal experts. This publication looks at the issue of responsible tax from various angles, due to the rather unusual cooperation between ngos, investors, and the consulting industry. We hope that others will join this cooperation. We want to thank Pwc for their extensive input and support during this process and icco for their financial support. as this is but a first step in a long process, we are looking forward to hear the feedback of all stakeholders, one of them being you, the reader. We will certainly appreciate all your comments and suggestions. gerhard van der schuil Executive Director Oikos giuseppe van der helm Executive Director VBDO 7
8 Executive summary The way of doing business is in transition. A shift in the importance of natural and social capital has led to a new perspective on the role of stakeholders. Companies are engaged in a dialogue with multiple stakeholders to define what corporate social responsibility means for their business. in this publication we address the topic of tax. Tax is often regarded as an obligatory burden for a company s profits. Yet, this perspective does not seem to help restoring trust with stakeholders. in the era of transparency companies are a visible part of society, and as such have a responsibility to contribute to it. Therefore, we think that defining a responsible tax strategy is part of corporate social responsibility. We hope to contribute to a balanced debate on what good tax governance means for companies. in our study we found that some companies already make efforts in their reporting on tax. a general cohesive approach on good tax governance from a strategic, risk management and csr perspective is still lacking. csr is about creating shared value. if tax is part of csr it should also be seen as an instrument to create shared value and not just as a cost. We believe that the discussion about good tax governance is one that should benefit all and could also help as a yardstick for acting in an ever more transparent fiscal world. With understanding each stakeholder position we hope to help to create a common language on what good tax governance could be and to create more understanding between multinational operating companies, tax administrations, advisors and the public. We therefore crafted six principlebased guidelines on what we think good tax governance could be. 1. Companies should define and communicate a clear strategy on Tax governance 2. Tax must be aligned with the business and it is not a profit centre by itself 3. Respect the spirit of the law. Tax compliant behaviour is the norm 4. Know and manage tax risks 5. Monitor and test tax controls 6. Provide tax assurance Tax as csr deserves serious boardroom and government attention. We hope this publication will stimulate that objective. 8
9 1 Introduction Nowadays sustainability and corporate social responsibility (CSR) have become important issues for almost every business. Most listed companies make an effort to define a CSR policy; they have a sustainability department and sustainability is part of the criteria for remuneration of board members. Some CSR themes, such as environmental measurement and management, have been developed and operationalized in an advanced stage. Others, however, are slowly emerging on the CSR agenda. Tax is one of them. over the last years, tax policy and tax avoidance schemes have drawn the attention of media and politics, often resulting in negative publicity and harmed reputations. in Good Tax Governance in Transition. Transcending the tax debate to CSR we will try to open the debate on how tax could be regarded as part of a company s corporate social responsibility strategy. approaches to corporate tax policy have traditionally been very practical and operational. in order to develop good tax governance today, we feel that more than just operational excellence should be taken into account. a clear vision on tax (e.g. why do we pay it at all?) and ethics are important indeed. by means of this publication we intend to give a positive twist to a subject that has turned into a match between those who are guided by ethical principles alone and those who cling to the letter of the law in order to justify their tax behaviour. in chapter two we will explain the relevance of tax as integrated part of a company s csr policy. in the following chapter we will describe the current status of tax as part of corporate responsibility. We will analyse current policies of dutch companies, and give some examples of relevant practices. chapter four will focus on integrated reporting and tax. We point out that we need to change our perspective on reporting and the language we use in our reports. in the final chapter we provide a concept of guiding principles for good tax governance and a holistic approach on tax to facilitate the discussion. Following these principles we will end with some food for thought and describe dilemmas companies and competent authorities face. 9
10 Tax is hardly ever part of the core business of a company. Usually tax reporting is assigned to (in- and external-) tax experts and left outside the boardroom. however, with recent attention of the press regarding tax issues and the many transparency- and antiavoidance initiatives 1, we are convinced that tax should be part of the corporate responsibility strategy of companies and should as such be integrated throughout the business. That is the reason why we joined forces in writing this publication, as we hope for a wide audience 1 For example base erosion and Profit shifting (beps) initiated by the oecd or country by country reporting in the european Union. 10
11 2 Importance of corporate social responsibility on tax 2.1 Tax is where the environment was 10 years ago in 2004 it was Jeffrey owens, former director, centre for Tax Policy and administration at the oecd, who said: tax is where the environment was 10 years ago 2. Ten years later there is little concrete news to report. This statement still provides an important perspective on today s debate on tax and corporate social responsibility. it leads to the question what we can learn about good tax governance if we take a good look at how organizations have dealt with the pressure of stakeholders concerning their environmental and social impacts. When it comes to classic csr themes, we see that many companies tend to invest more in reducing their environmental or social footprint than the international law prescribes. how different was Friedman's view on csr in 1970: There is one and only one social responsibility of business - to use its resources and engage in activities designed to increase its profits so long as it stays within the rules of the game. 3 This vision no longer applies to most activities businesses engage in. For instance leading companies in the dutch textile industry have signed a voluntary agreement to invest in human rights in their supply chain, reaching out to e.g. bangladesh to reduce negative social impacts (such as the rana Plaza disaster in bangladesh). if human rights and environment have emerged on the corporate social responsibility agenda, then why should this not be the case for tax? 2.2 Why we pay taxes although citizens and businesses consider taxes alike as a cost, arjo van eijsden (Partner at e&y) points out that: Tax is a distribution of profits. That puts tax in the same category as dividend - a return to stakeholders in the enterprise. This reflects the fact that companies do not make profit merely by using investor s capital, they also use the societies in which they operate, whether that is the physical structure, the people the state has educated or the legal infrastructure. 4 in his critically acclaimed book a Theory of Justice John 2 Financial Times (2004) The tax avoidance story as a morality tale november 22, Friedman, M. (1970) new York Times Magazine, september eijsen, a. van (2013) The relationship between corporate social responsibilities and Tax: Unkown and unloved ec Tax review,
12 rawls describes societies as a cooperative venture for mutual advantage whose commitments demand reciprocity. 5 in broad terms, a tax payment should therefore not be seen as costs that need to be avoided, but as a legitimate payment from wealth created to communities that contributed to the wealth creation in the first place. 6 an issue that has been addressed by ngos is the negative impact aggressive tax avoidance can have on societies, especially in developing countries. in 2010 global Financial integrity calculated that between 2002 and 2007 developing countries lost around 107 billion dollars in tax revenue, due to transfer mispricing. 7 on the one hand, developing countries struggle to receive tax revenue in order to increase the national budget, while on the other hand, they aim to attract investments. We observe that the outflow of capital in developing countries exceeds the inflow of capital, with the largest outflow of capital being an illicit one. 8 as norad, a norwegian ngo puts it: the african continent is rich in natural resources and many countries in africa are experiencing healthy economic growth. nonetheless little of this growth is benefiting the poor. due to tax exemptions and evasion, the tax contribution of many companies and individuals is close to negligible. This means that entire societies lose out on vast revenues which could have been used in areas such as infrastructure, education and health care. 9 as the UK co-operative bank states: one of the most effective ways that businesses can contribute to poverty reduction is to pay income tax in developing countries. several studies have shown that there is a positive correlation between tax and development not only will revenues increase, taxation will also lead to redistribution and it supports the implicit social contract and legitimacy of the state, that way creating more stability 12. but also in the rest of the world, while being faced with austerity cuts, the general public has become highly critical of companies that employ aggressive tax avoidance tactics and by doing so shift the fiscal burden to the rest of society. 13 The Eurobarometer survey ascertained that 89% of the general public in europe wants stricter regulation against tax 5 rawls, J. (1971) A Theory of Justice 6 sustainalytics (2013) It s Time to Call for More Responsibility: Multinational Corporations and Tax Transparency: A Guide for Responsible Investors 7 global Financial integrity (2010) The implied tax revenue losses from trade mispricing p baker, rw (2005) Capitalism s Achilles Heel 9 norad (2013) 10 goodspeed, T., Martinez-Vazquez, J., & Zhang, L. (2011) Public Policies and FDI Location: Differences between Developing and Developed Countries Finanzarchiv: Public Finance analysis, 67(2), James, s. (2009) Incentives and investments: Evidence and Policy Implications Washington, dc: World bank 12 cobham, a. (2005b) Taxation policy and development economy analysis no somo (2013) Avoiding Tax in Times of Austerity. Energias de Portugal (EDP) and the Role of the Netherlands in Tax Avoidance in Europe 12
13 avoidance. 14 andrew Witty, ceo of glaxosmithkline made the following observation: I really believe one of the reasons we ve seen an erosion of trust, broadly, in big companies is they ve allowed themselves to be seen as being detached from society and they will float in and out of societies according to what the tax regime is. I think that s completely wrong 15. Public frustration over the fair share debate has showcased tax as a moral phenomenon. a purely legal technical approach to the issue will not protect companies from charges of irresponsibility and associated reputational damage and eroding brand value The thickness of a prison wall broadly speaking csr can be considered as a corporate's impact on society. actionaid 17 shows in their 2011 report on Tax responsibility that a definition of corporate responsibility needs to be drawn more widely than 'moral' considerations only, and includes both: - the consideration of a business s impact on society and the environment, beyond its obligation to comply with the letter of the law - the consideration of the potential impact of environmental and social issues on a business s long-term performance csr therefore also means a socially responsible view on law. Tax practitioners and corporations often point out that tax evasion is illegal while tax optimization is legal and compliant with the law. however, in practice, the boundary between tax evasion and tax avoidance is up for interpretation and the difference, as it has been famously said, is the thickness of a prison wall. 18 because of this grey area of law, actual behaviour becomes a factor of importance when making decisions on tax planning schemes. sustainalytics identified a spectrum of tax behaviour ranging from evasion to mitigation. 19 besides the contrast between legal and illegal, we should make a difference between responsible and irresponsible tax planning. 14 The eurobarometer is published on 15 The guardian (2011) Andrew Wittey of GSK: Big firms have allowed themselves to be seen as detached from society March 20 th christianaid (2011) Tax and sustainability. A framework for businesses and socially responsible investors p3 17 actionaid (2011) Tax responsibility. The business case for making tax a corporate responsibility issue p1 18 denis healey, former UK chancellor of the exchequer, as quoted in elliffe, c. (2011) The Thickness of a Prison Wall - When Does Tax Avoidance Become a Criminal Offence? new Zealand business Law Quarterly, Vol. 17, no. 4, pp , december sustainalytics (2013) It s Time to Call for More Responsibility: Multinational Corporations and Tax Transparency: A Guide for Responsible Investors 13
14 2.4 Political developments The above paragraph illustrates that law alone cannot bring business and society back together. however, a number of political declarations were made and (non-) legislative actions were taken to close the gaps in the international tax system. at a global level the current beps action plan at the oecd is the most important process. The core pillars of this action plan are the coherence of corporate tax at an international level, realignment of taxation, and substance and transparency, coupled with certainty and predictability. To put it concretely, this will include model treaty provisions concerning the substance of companies that want to use treaty benefits, a proposal for country-by-country reporting and transfer pricing guidelines. Furthermore, in February 2014 the oecd proposed its action plan for automatic information exchange, which focuses on transparency between tax authorities and will replace the current system of information on request. an initiative by the oecd, Tax inspectors without borders, supports developing nations to close tax loopholes and improve the effectiveness of their tax regimes. Within the eu a number of proposals have been introduced. after stricter transparency regulations have been adopted for the extractive and logging industry 20 and the banking sector 21, the european commission is keen on introducing country-by-country reporting for all sectors. The Mother-subsidiary directive is momentarily also up for revision, with a proposal including national anti-abuse clauses and an initiative to tackle hybrid loans. 2.5 Shared value' What is clearly illustrated in the fair tax debate is that the number of key stakeholders has grown rapidly. The tax inspector is no longer the only key stakeholder, as almost every citizen in the country seems to be part of a growing group of stakeholders. This has incited companies to redefine the purpose of their corporation and to learn how to legitimize their business again. as Michael Porter and Mark Kramer wrote in 2011: Companies must take the lead in bringing business and society back together. The solution lies in the principle of creating shared value, which involves creating economic value in a way that also creates value for society by addressing its needs and challenges. The purpose of the corporation 20 The european Transparency directive and the accounting directive 21 The capital requirements directive 14
15 must be redefined as creating shared value, not just profit per se. This will drive the next wave of innovation and productivity growth These citations from Porter s article seem to be a valuable contribution to the fair tax debate. Porter implicitly argues that companies can create economic value by addressing the existing frustrations in society around fair tax. as tax is a shared value and shared value is the core business of csr, tax planning can no longer be considered to be outside the scope of the csr agenda. 22 Porter, M. and Kramer M. (2011) Creating Shared Value harvard business review, January/February
16 3. Current status of reporting on tax To gain a general understanding of the current status of how companies report on tax regarding the above issues, we have looked into publicly available information provided by various listed companies in the Netherlands. 3.1 Tax strategy Tax strategy and corporate reputation are more and more seen as a business issue 23. For this reason, we were interested to find out if and to what extent companies report their tax strategy. Vbdo has done research on whether companies have communicated their tax strategy for financial year sixty-nine companies were included in their review. of these companies, seven have published their tax strategy in their annual report and/ or on the corporate website. Four companies have mentioned their tax policy briefly in the risk paragraph. in total, 16% of the companies included in the review communicate their tax strategy. however, the thoroughness in which they communicate their tax strategy is arguable. although tax is gaining an interest among different stakeholders, the number of companies actually communicating their tax strategy seems quite low. 3.2 Tax as a CSR issue in company reporting of the sixty-nine companies included in the Vbdo review 25, only four (6%) companies specify tax as a csr issue. Looking at the extensive debate on tax we have witnessed during recent years, this number indicates that this discussion not yet reflects a real change in the mind-set of companies when it comes to tax. of the four companies that regard tax as an aspect of csr, three do this on a fairly high-level by acknowledging that paying taxes contributes to the development of countries. Unilever has a more extensive approach and is thus mentioned by Vbdo as a best practice example for linking tax policy to csr. 3.3 Tax risk management as tax is an inextricable part of doing business, it is interesting to see whether or not companies include tax in their broader risk management approach. We have reviewed 23 Pwc (2013) Tax Strategy and Corporate reputation: a business issue. 16th annual Global CEO Survey 24 Vbdo (2013) Duurzaamheid bij beursgenoteerde bedrijven in de versnelling: Rapportage aandeelhoudersvergaderingen 2013 For more detailed information on the data included, we refer to this report. We note that Vbdo has added some companies to their dataset after publication date. 25 idem. 16
17 the financial year 2012 of the 25 companies listed on the dutch aex index with respect to their reporting on tax risks and tax risk management. in total, eight companies have not included any tax related risks. nine companies mentioned tax risks, but in a general manner and mostly as an enumeration of items. of the reviewed companies, eight have included a (company) specific tax risk for which some have included risk mitigating factors. The risk associated with corporate responsibility in relation to tax can be broadly summarized in three categories 26 : 1. reputational risk; we have found several companies specifically articulating the risks resulting from non-compliance with local tax legislation. in some cases, risk mitigating factors are included, like consulting external tax advisors and having a Tax control Framework. 2. regime or regulatory risk; several companies mention that operating globally means they are subject to taxation in many different countries and that tax laws in those countries can be amended or differently interpreted. several companies mention that changing tax legislation (rising taxes) could have an adverse effect on the companies performance. some companies also report the risk of double taxation and risks relating to transfer pricing. 3. Financial or investor risk; in this category we have found companies reporting on tax accounting risks relating to the inability to utilise deferred tax assets and/or relating to the value of loss carried forward. 3.4 Taxes paid, country by country reporting of the 66 companies (three companies only have activities in the netherlands) included in the Vbdo survey 27, only 8% reports some sort of country-by-country information on tax. or, as Vbdo states, it can be argued that almost no company seriously and completely reports tax on a country-by-country basis. only one company (corio) shows a complete division of tax paid per country. Four other companies give some insight on a regional or country level of taxes paid, but it is still unclear whether it is validated with their stakeholders. 26 actionaid (2013) Tax responsibility, An investor Guide 27 Vbdo (2013) Duurzaamheid bij beursgenoteerde bedrijven in de versnelling: Rapportage aandeelhoudersvergaderingen
18 3.5 Tax governance: roles and responsibilities To gain an understanding of the importance of tax on the corporate agenda, we looked into the roles and responsibilities in organisations with respect to tax. as starting point of this research we reviewed the financial year 2012 annual reports of the aex listed companies. When tax governance was not included in the annual report we did a search on the corporate website, especially looking at the audit committee charter. in general, we classified the companies in three categories: 1. companies that only incorporate the responsibility of the supervisory board with respect to tax 28 in the audit committee charter on their website. Tax governance is not included in the annual report. seven of the companies included in our review fall with this category. 2. companies that have included tax in an enumeration of items the audit committee supervised on. no additional information on tax roles and responsibilities is provided in the annual report. Fifteen companies in our review fall within this category. 3. companies that included a more detailed list of tax items the supervisory board looked at, or companies that included tax in the company overview and/ or roles and responsibilities of a member of the executive board. in our review, we found three companies that provide more information on tax roles and responsibilities. Overall impression We see some companies making an effort in their reporting on tax. still, a real cohesive approach for tax from a strategic, risk management and csr perspective is lacking. developments like beps and country-by-country reporting will require companies to develop a broader view on tax transparency to enable them to articulate the story behind the numbers. or, as a Pwc UK study on tax transparency states: Tax reporting that is limited to historical corporate income tax numbers is unlikely to be enough Paragraph iii.5.4, dutch corporate governance code 29 Pwc (2013) Tax Transparency Building Public Trust, How companies are explaining their tax affairs 18
19 4 A new business language for the 21 st century 4.1 Why do we need a new business language? as we have set out in the chapters above, companies started to change their perspective on their corporate responsibility. This has led to global multi-stakeholder initiatives, which still continues under the heading of integrated reporting as a first step towards a new common business language. Why did this initiative gain such momentum in 2011? referring to interviews with eighteen opinion leaders within the dutch financial system about their perspective on the future of reporting 30, not one opinion leader opposed integrated reporting. Yes, the world has changed and reporting must change too. board members and other decision makers are still confronted with complex issues, such as biodiversity, human rights, climate change, obesities, and other mega trends. and on top of all that, fair tax and good tax governance. how can you explain your performance with regard to such complex issues to your stakeholders? This shows the need for a new common language, which enables decision makers to make better informed decisions related to all those complex issues and to communicate them to the diversified group of stakeholders. 4.2 Measuring and managing total impact: A new common language for business/tax decisions We have argued that tax impact not only deserves just as much attention as economic, environmental and social impact, but also with the same rigour as these topics and using the same business language. We have found no literature which tries to explain a new business language which parallels the people, planet and profit impact with tax impact. and why should we not try to benefit from the lessons learnt in those other domains? The tax domain is a world which requires more than tax specialists in order to look at tax impact in an integrated manner. The following diagrams provide insight into this notion: 30 roelofsen, e. and Laan, r. van der (2013) Voorkauwen of vaag houden eburon,
20 Figure 1. A vision on tax impact as part of total impact (source: PwC) as Mervyn King, the world s most famous advocate of integrated reporting, stated: the world s iconic companies have realized that the impacts of their activities on their stakeholders and generally on society, the environment and the economy, are critical Integrated thinking requires all these [complex] factors to be considered in a holistic manner, so that the company can understand, and make decisions based on the overall impact it has on all its stakeholders. Total impact measurement and management is a new language to assist companies in understanding the overall impact of their activities and to assist them in moving towards integrated reporting Pwc (2013) Measuring and managing total impact: A new language for business decisions 20
21 Figure 2. Total Impact diagram with concrete examples (source: PwC) Three fundamental concepts are at stake here; materiality analysis, value creation and measuring impact. These three concepts have been fully embedded in the (integrated and sustainability) reporting guidelines that have been launched in based upon our experience on how companies follow the roadmap towards integrated reporting, we could also depict the roadmap towards good tax governance: 32 The international <ir> framework, 2013, g4 sustainability reporting guidelines,
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KVEC is a command line tool that allows you to convert raster graphics to vector graphics. KVEC is designed for 32 bit operating systems and runs on Win32, OS/2, HP-UX, NEXTSTEP, Linux, IRIX, AIX 4.x, Macintosh and BeOS. Docs are available in English and German. The shareware version is available for 30 day trial.
|multimedia Graphics Graphics Conversion Utilities Scientific/Engineering Visualization
|Operating Systems
|BeOS Mac OS X Windows OS/2 POSIX Linux HP-UX
Release Notes: Many new features and output formats were added. This version is stable, and is compatible with Flash MX.
Release Notes: There are major changes since the last release announcement. SVG (scalable vector format), SWF (Flash file format), and other formats have been added.
Release Notes: Initial freshmeat announcement.
A true diamond
When I was graduating in architecture, this little program capabilities and results amazed me. Even in comparing to the professional (expensive) packages I could get the best results with this little wonder. A must have, IHMO, for anyone needing to vectorize complex drawings.
A Fluent OpenStack client API for Java.
A TWiki appliance that is easy to use and lightweight.


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I have just a few brief comments about today's Clarion poll (week of July 5-10). The question about dipnetting requiring a biological escapement trigger is topical. This fishery originated on the surplus stocks of larger returns in the late '80s. Last year some 400,000 sockeyes were harvested by the "gillnet on a stick" fishery. What was once intended as a fishery to slow the escapements on large returns is now prosecuted on a calendar date which on a year such as this is tantamount to a latent in-river allocation.
As previously slated, opening a fishery when fish are not present (July 10) fattens the general tenor of disappointment for participants.
On a year like this with a low projected return, better to error on the side of caution than create false expectations. All users benefit in times of abundance, the burden of conservation should be shouldered by all user groups, and, of course, the fish should come first.
Oh, by the way, fish carcasses litter the beaches at Ninilchik and Deep Creek. The EPA requires fish waste be ground to a quarter of an inch. Apparently the state has their own accommodation standard here and at the Russian River.
John McCombs
© 2018. All Rights Reserved. | Contact Us


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Game Credits
|The Secret World (2012)
|Brink (2011)
|(Voice Actors)
|GoldenEye 007: Reloaded (2011)
|(Additional Voice Talents)
|APB: All Points Bulletin (2010)
|(Voice Cast)
|GoldenEye 007 (2010)
|(Additional Voice Talent)
|GoldenEye 007 (2010)
|(Additional Voice Talent)
|Dead Space: Extraction (2009)
|(Additional Featured Cast)
|DiRT 2 (2009)
|(British Male)
|Gangs of London (2006)
|(Voice Actors)
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Bucks County Orchid Society Meeting
Thursday October 19, 2017
The Bucks County Orchid Society is a small group of orchid enthusiasts that meet ten times a year to share ideas, experiences, and knowledge about orchid growing. Our membership includes beginners, experienced hobbyists, commercial growers, and judges, who grow their orchids on windowsills, under lights and in greenhouses. Many bring in blooming plants for the show table. Most meetings feature a knowledgeable speaker and a plant raffle.


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Parties unite against over-regulation on financing, organisation rules
Representatives of PN, PL and AD agree that draft bill on party financing over-regulates political parties.
During this afternoon's meeting of the parliamentary committee for the re-codification and consolidation of laws, representatives of the three established political parties discussed the party financing law drafted by the committee's chairman Franco Debono.
Although representatives of the Nationalist Party, the Labour Party and Alternattiva Demokratika expressed broad consensus on the spirit of the law, a number of issues were raised.
The main points of contention during the meeting were the over-regulation of political parties and possible loopholes in the party financing bill in regards to individuals or non-political entities, such as NGOs or residents' associations, contesting elections.
As the meeting kicked off, the committee's chairperson, Nationalist MP Franco Debono, explained that it was the drafting unit headed by former President Ugo Mifsud Bonnici who introduced a distinction between party members and non-members in regards to donations.
Debono said he had warned the Prime Minister that the amended bill would not be accepted by Greco (Group of European Countries Against Corruption), the Council of Europe's committee overseeing political party funding legislation.
He explained that this version was not accepted and that he had re-drafted the bill which is currently being discussed by the committee. The bill is expected to be discussed in Parliament before the next election.
Alternattiva Demokratika deputy chairperson Carmel Cacopardo pointed out that the proposed bill over-regulates political parties and said that parties should qualify as a party if they fulfil two criteria: a democratic internal structure and principles which respect democracy in society.
Cacopardo also asked who would the regulator of political parties be, arguing that any regulator should not be included in the current structure of the Electoral Commission because the commission in nominated by the Labour and Nationalist parties, and since it is part of the civil service, the commission is subject to the directions and authority of ministers.
He proposed that the regulator should be an officer answerable to parliament in the same way as the Auditor General or the Ombudsman. Cacopardo said the Auditor General and the Ombudsman have been two success stories and the political party regulator should enjoy the same independence.
The Labour Party president Stephan Zrinzo Azzopardi warned against introducing "a draconian law" especially in regards to the distinction between the candidates and political parties. "The distinction between the candidate and the party present in current legislation should remain. And the declaration of electoral expenditure should remain the sole responsibility of candidates. Candidates themselves should report directly to the commission and not the parties."
Former Labour secretary-general Jimmy Magro, who currently serves as secretary to the Local Councils' Association, also agreed that the draft law contains over-regulation. Magro said the law went into too much detail on what constituted a party and its hierarchal structure.
In reply, Franco Debono said it was necessary to have candidates and parties regulated by the same law, otherwise people would avoid party funding rules by making their donations through candidates or district committees.
PN secretary-general Paul Borg Olivier pointed out that elections could also be contested by individuals and other organisations which would not qualify as political parties under the draft bill. He said this raised a number of questions, as it would mean that such candidates would be at an advantage if they are allowed to contest elections under different rules.
While saying that the General Elections Act applied in such cases, Debono admitted that such grey areas still exist and asked the representatives to come forward with proposals in order to cover such eventualities.
Towards the end of the meeting, AD's Carmel Cacopardo said the purpose of the bill should be to regulate the funding of politics as whole, not just political parties.
In his concluding remarks, before adjourning the meeting to after the summer recess, Debono said that the draft bill presented the committee with a good basis for discussion and the final draft to be presented to parliament will include changes discussed at committee stage.


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Check out this spy video of the upcoming Mercedes-Benz C-Class Coupe, taken at its homebase in Stuttgart.
The 2-door body has a lot of styling cues from its older brother and even with the mule's blacked out grill and emblem, it is readily identifiable as a Mercedes, from front to rear. As the headlights were disguised, we cannot see a definitive look to the front end of the car but it is safe to assume that it will not deviate radically from the lines of its older brother.