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Browsing Master-uddannelser / Executive Master´s programmes by Title
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Masterafhandling om forvaltningsmæssige principper og interesseorganisationer i forandringSchmidt, Lisa (Frederiksberg, 2011)[More information][Less information]
Abstract: The interaction between the government and the professional organizations and interest groups has been evolving during the last decades. In Denmark, known to be one of the Scandinavian corporate states, the political field of education policy has one of the shortest traditions for cooperation between the state and the organizations in the civil society. Nevertheless, since the 1960"s there has been periods with very intense cooperation, and other times, when the organizations was kept out in the dark. The last decade has been tumbling especially for the organizations that represents the special interests in primary and secondary schools, primarily organizations representing parents and teachers, and the two organizations has represented very different approaches to the challenges they have met. The Danish government has introduced new principles for governing. In the 1980"s they left the principles of Public Administration, and turned to implement the principles of New Public Management instead. New Public Management is known to introduce NPM, compared to other public management theories, is more oriented towards outcomes and efficiency through better management of public budget. It is considered to be achieved by applying competition, as it is known in the private sector, to organizations in the public sector, emphasizing economic and leadership principles. New public management addresses beneficiaries of public services much like customers, and conversely citizens as shareholders. Introducing the principles of New Public Management often creates problems with the public employees, who often loses benefits or whose jobs is outsourced during the implementation. In the paper I introduce some interesting ways of implementating New Public Management-principles in the school system in Ontario, Canada. Here the government has used principles of New Public Governance to implement the New Public Management-strategies. And that has worked out very effective. In the paper I compare the political situation in Ontatio, Canada with the situation in Denmark during the 2000"s. Canada and Denmark differ when you look at the traditional administrative practices. Denmark is a corporate country, with strong continental European traditions of policy making and administration. Canada is a rather pluralistic, anglo-american country in ways of dealing with policy-making and administration. But besides this I find a lot of similarities in the tense situations of political mismanagement, both countries has seen, and which has involved the professional organizations and special interest groups concerning primary and secondary schools. Through interviews with members of the Teachers Union and the Chairman of , lawmaking-documents and other sources of information I try to draw a picture of What has the changes in political and administrative principles meant for the power that the professional organizations and interest groups has in society? Which new principles can be introduces to take back power to the professional organizations and interest groups? Can the danish primary and secondary school system learn from the Canadian Reform from 2003? URI: http://hdl.handle.net/10417/2906
Files in this item: 1Lisa_schmidt.pdf (1.575Mb)
Hvilken adfærd udløser indførelse af takststyring?Erstling Rasmussen, Helle (Frederiksberg, 2012)[More information][Less information]
Abstract: The purpose of this task is to investigate the behavior to be promoted by introducing charge control. This case is about the introduction of tariff control on day care in Copenhagen. The municipality's intention to introduce charging management is to promote incentives for, and to enter into a new proposed structure with "Cluster management"41 and preserve capacity (to comply with the statutory child care, with an increasing number of children in the municipality), and partly to make the budget model simple and clear. The study has its concrete base in 2 areas of Copenhagen. It is concluded 4 qualitative interviews, 2 interviews with local "cluster leaders", and 2 with leaders of private institutions. The study takes its analytical starting point in Principal - Agent theory, it is linked to motivation theory and the theory of organizational architecture. The analysis shows that there are examples of Goal - Incongruens in both types of leaders. Thus it is possible that the Agency - Problems arise. The study shows that the goals the municipality´s want to promote with the new budget model, allegedly created an incentive in the 2 independent private institutions to promote these goals, more than the model allegedly has created an incentive in the 2 municipal leaders. URI: http://hdl.handle.net/10417/3123
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Oplevelser af opfølgning og effektStrømberg, Charlotte Berner; Dittmann, Inger Thing (Frederiksberg, 2016)[More information][Less information]
Abstract: The focus of this assignment is to investigate how the "360 degree management evaluation 2015" (LE15) of The Capital Region is being received. The starting point of our assignment has been to research the opinions of head and ward nurses at Copenhagen University Hospital. We are focusing on, how head- and ward nurses are experiencing the follow-ups and effects from the management evaluations as well as how the purpose of the Capital Region's evaluation was fulfilled. The methods used for this investigation were in the form of a questionnaire and interviews, where we obtained seven qualitative interviews from key management. We mailed the electronic questionnaire via Enalyzer to all 162 head and ward nurses at Copenhagen University Hospital. We received 96 responses, yielding a response rate of 59.3%. Based on these responses, we zoomed in on four managers – one head nurse and one ward nurse with mainly positive opinions toward management evaluations – and one head nurse and one ward nurse who have voiced lesser positive opinions on the subject matter. These four managers represent the main outliers (variation) with regards to our responses. Apart from this, we also interviewed a senior executive from the hospital administration team, a senior HR executive and an administrative senior executive from the Capital Region. We designed individualized, semi structural questionnaires with themes around LE15. We taped all the interviews and we later coded them. The purpose of the interviews is to have a more in-depth understanding of the responses. We wanted to have a better perspective of the evaluation of LE15. Our results indicate that the follow-up of LE15 are done very differently. Senior executives are less likely to complete follow-ups on direct reports and on own performance. Middle management requested more engagement and interest from senior management and perceived a "gap". We also found that one out of four managers thought that LE15 improved their own professional managerial development although they couldn't immediately see the effect on their closest senior manager. Often this was based on lack of knowledge of the results of senior management and lack of dialogue. Those managers, who show the greatest effect of their managerial development, received feedback and coaching regarding their management (style), when discussing their results with subordinates and closest senior manager. LE15 contributed with a tool as well. Those managers, who didn't experience any effect, have not had dialogues with their immediate senior manager and communication around results to subordinates mostly was a one-way communication in the form of a chat. It was also their perception that the questions asked, were not relevant to their daily functions, they did not believe the questions made much sense to them. If management evaluation has to make sense, the organization needs to be part of the process early on and prepare for the change. Involvement and support from senior management is needed. There should be clear communication of the purpose of evaluations. Senior management must play a key role and members of the senior management need to be visible at all levels of the organization, in order to create purpose and understanding. It is essential to translate the strategy into tangible objectives and activities at all levels, for the management toolbox to be relevant. In dynamic and complex organizations, there is a different need for 360 degree management evaluation. Based on the finding from our assignment, a more developed evaluation as an integrated and ongoing process is needed with feedback loops, more involvement and more customized to the individual managers and organization, as this will create a better outcome for every team member involved. URI: http://hdl.handle.net/10417/6225
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Fra bestilling til udførelseKristensen, Anne (Frederiksberg, 2015)[More information][Less information]
Abstract: For many years there has been an emphasis on increasing efficiency and productivity in the Danish public sector, linked to discussions about how we can preserve the Danish welfare model. The average life expectancy is growing, and at the same time more and more elderly people are afflicted by chronic illnesses. This development poses a challenge to the healthcare sector and public spending. As a consequence of this, rehabilitation has been an important issue, and as of 2015 the intentions in this respect have been embedded in relevant legislation. The aim of this dissertation is to investigate how the intention of a rehabilitation-centered approach to care of the elderly is mediated through the system, and how it is understood and implemented by healthcare staff. Another goal is to identify possible barriers to the implementation. As the study primarily seeks to understand the mechanisms that influence the implementation of the rehabilitation approach, it has been carried out as a case study using qualitative methods: documents analysis, interviews and participative observation. In total, 4 frontline health care staff from the home care division and 3 coordinators have been interviewed, and 4 observation studies have been carried out. All informants are employees of the Department of Home Care at the municipality of Gladsaxe. Qualitative data has been analysed using a hermeneutical approach, and subsequently discussed using relevant input from theory involving concepts of translation, self-directed work and motivation. The main finding of the dissertation is that the home care services generally carry out the stipulated concrete tasks and services that have been listed by the coordinators. However, they do not do this in a rehabilitation perspective as intended in both municipal and national policy. This is at least partly explained by the identified barriers. The goals of rehabilitation for the single elderly citizen are not mediated and explained to front-line staff. They carry out their work mainly according to their own perceptions of standards and motivation, rather than according to organizational policies of a rehabilitating approach to homecare services. The insights into the way staff approach their tasks and how they direct their own work, provides a good point of departure for the future organization of the sector with a focus on the management of self-directed work. At the same time, the study has also opened up for new perspectives on different ways of involving citizens and their capacities in health care work. URI: http://hdl.handle.net/10417/5388
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Ringive, Liselotte (Frederiksberg, 2016)[More information][Less information]
Abstract: A permanent establishment established in Denmark by a foreign company is taxable in Denmark under legal basis of the Danish Corporation Tax Act (Selskabsskatteloven) § 2. Generally, the permanent establishment is subject to the same tax rules as cooperations. Danish case law has been based on the limited independence fiction, where the Supreme Court ruling of 1992 established that the interest on loans from the head office cannot be included in the permanent establishment's taxable profit. OECD has over the past years worked to achieve greater consensus with regards to allocation of income to a permanent establishment, which has resulted in "Report on the Attribution of profit to permanent establishment". Based on the report OECD's Model Tax Convention on income and on capital, article 7 was updated in 2010. Article 7 is now based on the unlimited independence fiction. As a consequence of the introduction of the unlimited independence fiction it rises the basis for consideration whether Danish tax case law will be affected. As the permanent establishment is not a separate legal entity, there is no legal requirements for own capital. According to OECD guidelines, there is to be allocated non-interest bearing capital to the permanent establishment. Allocation of non-interest bearing capital to the permanent establishment ensures that interest expenses allocated to the permanent establishment does not exceed what is "reasonable". This thesis will analyze the existing Danish case law in relation to the allocation of interest to the permanent establishment and clarify OECD's recommendations. Further a clarification of the OECD guidelines for capital allocation is performed. URI: http://hdl.handle.net/10417/5822
Files in this item: 1liselotte_ringive.pdf (1.169Mb)
Søder, Maria Østergaard (Frederiksberg, 2016)[More information][Less information]
Abstract: An auditor's core competencies are estimated to be auditing, accounting and taxes. The area of auditing have in recent years been legislative reduced, making fewer companies subjected to audit obligations. This has resulted in an increase in assistance declarations and a greater focus on advice from the auditor. This is reflected in the revenue distribution from the large Danish audit firms. It's been interesting to examine how an auditor must relate to the increasing in assistance and consultancy services for the benefit of audit performance. The monopoly status of the auditor, as well as the competencies of the auditor, is challenged. The auditor's profession is based on a triangular relationship between the agent-principal theory. The auditor acts as the public's representative and ensures the quality of the historic financial information in the company's accounts. The management will base its decisions on this source. When the auditor is appointed to an advisory role, the company requires the service on the common two-party relationships. E.g. assistance with execution of a generational change. The role as professional advisor and sparring partner for the company, is difficult for the auditor to meet. The ethical guidelines can stand in the way if the task e.g. is a threat to the auditor's independence. Meanwhile the companies expect a more proactive approach from the auditor, and see a great value in both auditing and accounting, even though the audit obligations continuously lessen. It appears that companies would not want to opt out auditing even if they had the opportunity. Most companies also wouldn't opt out auditing services in benefit of consultancy services. Therefore, it requires an extra effort from the auditor if the companies' expectations of all services must be met. The audit industry is under pressure from its surroundings, which is reflected in the merges between the large and medium-sized audit firms, making the firms equipped to service its clients. However, there is a great demand on non-audit nature services, as several industries now offer these services. The audit industry is seeking to enter other markets, in order to not lose its size and be driven out of business. Whether there will be auditing and audit obligations in the future is uncertain. However, if the trend continues, it appears not to be so. Therefore, the industry is forced to think in new terms for the future of auditing. URI: http://hdl.handle.net/10417/6077
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Kreiser, Pernille (Frederiksberg, 2016)[More information][Less information]
Abstract: In this thesis, I will study the collaboration between hospitals and the administrative centres of the Capital Region of Denmark. I will focus on the understandings of collaboration from three levels in the organization: Representatives from the unit leaders in the hospitals, the chiefs of staff in the hospitals and the unit leaders in the administrative centres. The interviewed representatives are from Bispebjerg and Frederiksberg Hospital, Centre for Financial Affairs and Centre for Health. In order to understand how to qualify the collaboration between the hospitals and the administrative centres, I have listened to and analysed the following aspects: 1. The organization around the collaboration. 2. The factors, which challenges the collaboration. 3. The factors, which motivates the collaboration. The three aspects investigate the collaboration from each different theoretical perspective: Collaboration as a Structure, Collaboration as a Process and Collaboration as a Culture. What seem to qualify the collaboration according to this study is the teamwork build on common professional interests and adjustments of available resources for the task across units. The division of assignments between staff functions in the hospital and the hospital units seems clear, while the assignments shared between the hospitals and administrative centres seem slightly unclear. Furthermore the different levels, experience that assignments are being redistributed, but without the required resources. The representatives face a great focus on productivity from the politicians and the top management. There is a general wish for more support - rather than standardizations - given to the hospital units both with core administrative competencies and allocation of resources, mainly in form of manpower. By evaluating the stories and language from the interviews, it can be elucidated that the collaboration is based on a culture, which is build on the conservation of organizational autonomy. The thesis shows, that the three levels analysed are more or less independent of each other and the teamwork is in general experienced as a challenge, especially when the associations are affected by demands that is interpreted as conflicting. URI: http://hdl.handle.net/10417/5684
Files in this item: 1pernille_kreiser.pdf (2.203Mb)
Kousgaard, Anders Kresten (Frederiksberg, 2014)[More information][Less information]
Abstract: In the summer of 2011 the City Council of the municipality of Haderslev in Southern Denmark established three select committees to propose development initiatives in the policy fields of energy-efficient building and renewal, welfare and voluntary services and increased settlement and marketing of the municipality. The committees are composed of local politicians, leading officers of the administration and external members with special insight into the policy areas on which the committees will work. The committees are granted one year of operation and must report their findings to the Council by the end of 2012. Across City Council partisan lines, the perception of the problems in these three areas is that structural social conditions, declining public resources and increasing demands on services, necessitate the need to rethink the way we develop and implement policy in these areas. Two of the three committees are chosen for investigation and the subject of the thesis is to ex-amine to which extent the two committees can create public value through their collaborative work. Building on a three-part theoretical foundation, the analysis is based on twelve semi-structured qualitative interviews with six members of each of the two committees and my ob-servation of a meeting in each of the committees. The thesis regards the work processes of the committees as collaborative innovation pro-cesses in public governance networks. Building on the seminal works of Koppenjan & Klijn, Moore and Sørensen & Torfing (Koppenjan & Klijn, 2004; Moore, 1995; Sørensen & Torfing, 2007; Sørensen & Torfing, 2011), it is assumed, firstly, that the collaborative processes will be characterized by uncertainty on three dimensions, namely a substantial, a strategic and an in-stitutional dimension. Second, it is assumed that the managing of these uncertainties by the committees will determine the ability of the committees to leverage the knowledge-related diversity present in the committees in an innovative way. Finally, it is assumed that the man-agement of uncertainties and leveraging of diversity can lead to greater public value through the collaborative innovation processes in the committees. The interviews identify three themes that are important determinants in these respects. The first theme is the role of the chairman. The analysis reveals that the handling of the strategic policy game rounds by the chairman of the two public governance networks has significant impact on how the respective governance networks evolve substantially, strategically and in-stitutionally, and thus the extent to which the networks are able to manage uncertainties on the three dimensions. The second theme is the importance and leveraging of diversity and knowledge. Here, the analysis shows that the approach of appointing explicit members to committees set limits on the overall diversity in relation to the policy area, but that the management of uncertainties may affect the degree to which the governance networks are able nonetheless to positively leverage the diversity and knowledge present both in and outside of the networks. The third theme is the creation of public value in a post-modern network society political con-text. The analysis shows that the creation of public value in the network society can no longer be seen only from the inside-out, but must also be considered from a greater outside-in per-spective of interaction between the state, the market and civil society. This leads to the infer-ence that value creation in present day network society is no longer value-free, but is indeed influenced by the political element in policy games in public governance networks. In perspective, the findings of the thesis calls for a revision of the view of the citizen from be-ing a consumer of public services to that of an active co-producer of both public services and public policy innovation, emphasizing more strongly the emerging trend of co-creation in public service innovation and delivery. URI: http://hdl.handle.net/10417/5238
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Rasmussen, Helene (Frederiksberg, 2014)[More information][Less information]
URI: http://hdl.handle.net/10417/5111
Files in this item: 1helene_rasmussen.pdf (42.44Mb)
Bechmann Danielsen, Charlotte (Frederiksberg, 2018)[More information][Less information]
Abstract: The purpose of this dissertation is to clarify the problem between the Danish rules of taxes and the Danish law "Dødsboskifteloven" with focus on tax optimization. When people pass away their heirs need to decide how the assets of the deceased must be transferred on to the next generation. These decisions must be taken in accordance with the Danish court "Skifteretten". A wrong combination of the taxrules and "Dødsboskifteloven", will in some situations cost a lot of money, because more tax is paid than required. By analyzing applicable legislation I have described the best combinations in chosen different situations. There is a lot of different combinations and the legislation is complex, which make high risks on taken the wrong decision. There are many decisions from cases in the tax complain system and the courts which can help the heirs and their advisors, to make the right decision. In general the legislation seems to be sufficient, but it is imprecise when it comes to deferred taxes related to valuation of business. URI: http://hdl.handle.net/10417/6278
Files in this item: 1Charlotte Bechmann Danielsen.pdf (423.6Kb)
Revisors rolle i skattemæssige problemstillingerAbildgaard Jeppesen, Maibrit (Frederiksberg, 2017)[More information][Less information]
Abstract: The main issue of this master thesis concerns tax-free restructuring of companies. According to the Danish legislation a tax-free restructuring can be performed with or without approval from the Danish taxation authorities. A tax-free restructuring with approval from the Danish taxation authorities is highly effected by the form of application, which must be concrete and adequate, and the restructuring must benefit the company and not the shareholder. In addition, the thesis will throw light on the set of objective rules which enable companies to carry out tax-free restructurings without obtaining SKAT's approval provided that several objective conditions are met. The legislation of restructuring is complicated both during the restructuring process but there are also several set of rules to comply during the period after the restructuring process. Therefore, the overall purpose of this master thesis is to provide accountants, and other financial advisors, a tool in advisory tasks so they are being able to advice their client correctly to avoid that the tax-free restructuring becomes a transaction, where the clients need to pay taxes. In addition, the thesis will provide checklists that accountants can use in their advisory of their clients to ensure that all rules and demands are met. URI: http://hdl.handle.net/10417/6249
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En analyse af bestemmelsen samt om bestemmelsen påvirkes af anden dansk lovgivning og menneskerettighederne i EMRKGuldager Thomsen, Malene (Frederiksberg, 2015)[More information][Less information]
Abstract: The project carried out an analysis of Tax Act Skattekontrolloven § 8 D including how the determination is influenced by another Danish legislation as well on human Rights in EMRK. The analyse revealed that the provision has very few restrictions on what SKAT can get information about. The legislation is not limited by the secrecy obligations or human rights. Constitution regulations on the protection of communications secrecy should be clarified. URI: http://hdl.handle.net/10417/5094
Files in this item: 1malene_guldager_thomsen.pdf (3.316Mb)
Dam, Andreas (Frederiksberg, 2018)[More information][Less information]
Abstract: Digitalization is a challenge to our legislation. This becomes very apparent when it comes to digital currency or crypto currency. It is referred to as a currency but has some very distinct differences compared to ordinary currency (or fiat currency) and most governments refer to is as an asset and therefore does not treat is as a currency according to the legislation. This is also the case for Denmark. Some major differences between digital currency and fiat currency is the lack of control and involvement from any country. Therefore, the value is entirely set by market value. The lack of control and legislation has led to a lot of criticism and warning against digital currency. The purpose of this assignment is to investigate how the use of digital currency is taxed according to current Danish legislation. Seeing as the phenomenon is rather new there is no legislation designed specifically for digital currency and administrative practice is rather limited. Therefore, any question regarding taxation will be handled through fundamental principles from Act on Taxation of Income and Property1. Digital currency is considered an asset for tax purposes. As a main rule the sale of assets are not liable to taxation and there is no deduction. This is not the case if it is considered speculation, professional sale or the sale is considered a hobby. Having the taxation based on dated principles leaves some confusion as to when a sale falls under the above mentioned main rule and the current administrative practice seems problematic if a company wishes to use digital currency as part of its operation. URI: http://hdl.handle.net/10417/6279
Files in this item: 1Andreas Maegaard Dam.pdf (536.6Kb)
Praksis for værdiansættelse og berigtigelse af overdragelsessummerKayiran, Nursan (Frederiksberg, 2018)[More information][Less information]
Abstract: The Danish tax system includes laws that make it possible to convey corporation whilst still alive with succession. The meaning with succession is that the owner of the corporation does not pay any taxes of the profits from the assets that are conveyed. The person who purchases the corporation with succession pays the profit of the corporation to the seller and enters on behalf of the seller in so far the purchase price, time of acquisition date and intention for each succession active. For the purchaser it applies that he takes over a latent tax burden for the assets that is conveyed to him in relation with the succession. Several tax factors influence the succession process. The seller has the possibility to convey the corporation to his close relatives or close employees which will affect the decision of the seller about whether to include a gift in the correction of the amount. The seller has an interest to accommodate himself as a starting point. The purchaser has an interest in getting accommodated with the tax liabilities which he takes over when purchasing the corporation with succession. In Danish tax legislation about succession the latent tax liabilities are considered and it is possible to counter this burden by calculating passive values after objective fixed rules or reducing the basis for the tax calculation. This will affect the value of the gift basis and a gift tax will be calculated. Besides these tax factors, valuation of the assets and pricing the latent tax is areas that need intention as the tax authorities can contest the price settlement if it is found that the seller and the purchaser are interested. Furthermore pricing the latent tax is based on subjective assessment and principles of guidelines are missing in the tax system for regulation to convey with succession. The purpose of this master project is to outline and elucidate the regulation of entrusting a corporation with succession in order to clarify current practice of valuation and pricing the latent tax. Furthermore a case will be included that contains tax calculations by conveying a corporation to show the tax consequences for the seller and the purchaser. URI: http://hdl.handle.net/10417/6283
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Skatteoptimering for ægtefæller som hhv. er lønmodtagere og selvstændige, med henblik på det bedste økonomiske udgangspunkt ved pensionering, med særligt fokus på Pensionsbeskatningslovens § 29 stk. 1 og 3.Møller, Christian (Frederiksberg, 2016)[More information][Less information]
URI: http://hdl.handle.net/10417/6238
Files in this item: 1Christian_Moller.pdf (733.5Kb)
En analyse og vurdering af de skattemæssige problemstillinger og muligheder i fondeLønstrøm, Kasper (Frederiksberg, 2014)[More information][Less information]
Abstract: This projects is about the rules on taxation of ordinary foundations in Denmark . Taxation of foundations was changed with the tax reform from 2010 . Securities went from being taxed according to the realisation principle to be taxed according to the market-value principle. Foundations can still use the realisation principle on portfolio shares if they distribute all their entire taxable income. It is difficult to plan a zero tax in the foundations because of the new rules. This is because the foundations first now their income after the end of the taxation year. In family foundations the often at the end of the year need to say to a person that he will get a donation from the foundation and the size of the donation depend on how big the taxable income is. So the person will first get his donation after the year end. The Tax reform have made it more difficult for the foundations to get a zero-tax, but with the right planning it is still possible. Right now there is a new law on its way for the foundations. In the new law the foundations needs to have a capital on 1.000.000 dkk. instead of now 250.000 dkk. This will have that effect that many small foundations no longer need to follow the taxation rules for foundations. This will make it much more easy for the foundations. URI: http://hdl.handle.net/10417/4403
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Hvornår bliver oplysningerne bindende og "bommen" går ned?Tengbjerg, Anita (Frederiksberg, 2019)[More information][Less information]
Abstract: Throughout the last few decades, the tax return has gone from the taxpayer, who had to self-assess everything to an information form, in which only some figures must be disclosed, if the 1Danish Tax agency, Skattestyrelsen, has not already received them from a third party. At the same time, we have entered an electronic age, where one can only file the tax return electronically, and therefore one receives the tax return immediately after. The purpose of this thesis is based on the new Danish Tax Control Act, skattekontrolloven (SKL), practice from courts and administrative practice, to analyze and compare the tax concept of self-assessment, which according to the new Danish Tax Control Act, (Law no. 1535 of 19 December 2017) is changed to the concept of an "information form". Including whether the changed concept has a changed legal effect. On January 1 2019, the previous Danish Tax Control Act has been divided into two Acts: The Danish Tax Reporting Act, skatteindberetningsloven (SIL) (Law no. 1536 of 19 December 2017) and a new Tax Control Act (SKL). By separating the reporting provisions in the previous SKL2 into the new SIL3, the new SKL will contain the provisions for the taxpayer's obligations in relation to informing The Danish Tax Agency about one's taxable income, the supervisory powers of the Danish Tax and Customs Administration and the penalties for violation of the statutory. The summary of my studies concludes that one has "informed" (filed a tax return) when the information form has come to the knowledge of the Danish Tax Agency, regardless of whether the information deadline for businesses first expires on July 1 of the year after the income year. The Danish Tax Agency issues a preliminary tax assessment notice to smaller businesses covered by The Tax Control Act (Article 8). The question is, if the result of the tax assessment notice is considered as an estimate, or if it is considered as the final result if a business owner accepts the figures and do not disclose one's own. My investigations into the legal basis in the field show that the law is unclear in the area and case law in the future must determine whether taxpayers, for example, may choose to be taxed under the business taxation scheme, also called, virksomhedsskatteordningen (VSO)4 after June 30, year two after the income year. In my analysis of the legal sources in the field, I have come to the conclusion that if the businesses have not provided the information (filed a tax return) digitally, then the information form is not considered to have been submitted if it is not provided by the correct channels of the Danish Tax Agency. Furthermore, I have highlighted that the new Tax Control Act restricts the possibility of sanctioning preliminary information forms5 that have first been corrected after the information deadline. After examining the preparatory work for SKL, I no longer believe that The Danish Tax Agency can provide tax surcharges if the taxpayer has submitted a preliminary information form (which means it is incomplete). Case law based on previous legislation will not be applicable anymore for the income year 2018, when new legislation comes into force URI: http://hdl.handle.net/10417/6323
Files in this item: 1Anita Tengbjerg.pdf (1.224Mb)
Baggrund, potentiale, udfordringerBrandt Kristoffersen, Siggi (Frederiksberg, 2012)[More information][Less information]
Abstract: The thesis draws a link between (i) the multiple social values that confront the public organization, (ii) the specific strategic objectives of the organisation, (iii) its organizational principles and (iv) management instruments and finally (v) the strategic role of the individual employee. In a social context characterized by a considerable goal ambiguity and complex organizational forms, a central issue is how to translate strategy into concrete employee behavior. Empirical results from the Finance Administration at the City of Copenhagen identify a significant room for the individual management strategy summarized as strategic self-management: central to this is the idea that the individual employee is given not only a say in organizing the daily tasks and in setting goals, but is left also with a responsibility for influencing or choosing which strategic direction to persue. In this regard, the organizational vision provides some strategic direction, although by no means organizational alignment. The varying knowledge, interpretation and acceptance of the vision among employees open for strategic differences at the lowest organizational level, which makes the simultaneous persuit of a broad range of strategic objectives possible for the organization. The background for strategic self-management lies in the significant value complexity, in which the public organization navigates. Alignment in the organization's strategic goals will reduce the possibility of simultaneously persuing multiple societal roles and through this undermine the legitimacy of the organization among the population. The pursuit of different strategic goals further create organizational complexity, which leads to overlapping and conflicting organizational principles, among which the employee must nagivate. It is this navigation that opens up a strategic room for maneuver for the individual employees. The potential in strategic self-management can be found at several levels. For the organization the ability to pursue multiple strategic goals creates a broader legitimation base in the population, and the ability to adjust increases when strategic change is decentralized to the employee level. For the employee the strategic influence can lead to greater compatibility between professional and personal values and thus a greater job satisfaction and existential authenticity. The challenges are also legion; first and foremost there is a significant risk of strategic drift, if continuous monitoring and coordination does not ensure that the pursued goals actually stem from organizational needs. Furthermore, in strategic selfmanagement is a prerequisite for an individual room of maneuver, which will be reduced by organizational measures that treat employees equally. Strategic selfmanagement individualizes organizational issues and the individual employee thereby accept an increased risk as part of the working life. Finally, organizational possibilities are to a greater extent given due to the individual's potential, which intensifies collegial conflicts between employees with different approaches to their organizational commitment. The organizational vision is presented as an instrument to square the circle by both maintaining value-adding complexity and simultaneously giving clear directions in daily decisions. In the empirical case it is pointed out that this will require a more active stance in choosing between the many strategic documents in the organization, but also that there is considerable potential in the current Københavnerfortællingen as a strategic framework. At the same time the employees' discussions pointed to a bias in the strategic perspective, which does not to a sufficient degree put administrative quality as a strategic objective - and thereby make the importance of work that supports this goal visible. Like the other elements in the strategic framework administrative quality can be integrated in the citizen-centered strategic perspective through an interest in the public trust towards the administrative procedures. The consequence of the strategic bias in the organizational vision is not only a devaluing of 'administrative correctness' as one employee puts it. The case also showed that at lower levels of the organization strategy is formulated to fill out blanks in or repair the official strategy. The room of maneuver for individual employees' strategic self-management is thus challenged by strategies on multiple organizational levels. In this regard the organizational reality can be described as a situation where the number of strategies are constant, more or less. What matters is whether it's top management, peer subcultures or self-managing employees, who fill out the strategic blanks. URI: http://hdl.handle.net/10417/3139
Files in this item: 1siggi_brandt_kristoffersen.pdf (1.316Mb)
Rugholm, Peter (Frederiksberg, 2013)[More information][Less information]
Abstract: This thesis focuses on the structural managerial change which Egedal Municipality has undergone and in this the different public paradigms which are a result of this. My main motivation for exploring the structural change at Egedal Municipality which took place in the Spring 2012 is however, that I have a particular focus on how our organisation has been redesigned, where structure, culture and managing are triangles which I see as the most important elements in working together and achieving success, here one year later in the Spring 2013. The aim of the study is to describe and characterise the change of the organization at Egedal Municipality, as well as looking at how the change of the organization redeems the ambition to create a layer of the foundation of change in a mixture of structure, culture and management. At the same time I would like to look at the estimate and the evaluation as to which the extension of the change of the organisation has succeeded. Finally, I will analyse the results of the above. An analysis, which examines deeper and tries to explain how the managing connection and coherence of the structure adjustment and the culture adjustment have co-operated to the desired effect or non-desired effect. In addition to this I wish to look at how my management prospective can develop and other managing perspectives could be included in this process. In order to make an educated and researched conclusion to my problem theoretical and empirical research will be carried out. The theoretical framework is based on 4 theoretical approaches, 4/6 steering paradigm, 5 trends in the 21st Century. Furthermore the Strategic Arena theory and finally the measures by evaluation. In this connection I will make use of empirical and qualitative/quantitative studies. The 4/6 steering paradigms and the 5 trends analysis describe the characteristics of the change of the organisation at Egedal Municipality. We hereby see that the organisation changes from the special professional paradigm to New Public Management paradigm during the period together with only 2 trends are in clear play, "re-hierarchy" which is the movement away from managing to a steering increase at the top management level. A specific radical economy which is indeed NPM, where we observe result steering, economic steering, top-down steering and so forth. Other trends which are not so specific are for instance off bureaucratic and from "silo" to process based organization. The last trend which I have mentioned is one of the central goals for the structural change of the organisation. Strategic Arena theory analyses on what level the matter is approached and discussed. We see that some of the Strategic Arenas are specific in use, which are the Strategic arena for politics and the Strategic arena for production The empirical research consists of questionnaires at the top management level which include 3 top directors and 10 top managers. Questionnaires were given to 8 colleagues who increase self-rafting by value as well as valuation. Two Semi-structured interviews with 2 of the top managers, one manager who has accepted and submitted tasks and staff and one top manager whose tasks and staff remain unchanged after the structural change. Lastly I have carried out a focus group interview where 6 colleagues participated for approximately one hour. Based on the result of the theoretical and empirical research, it can be concluded that the structural change of the organisation has had a limited goal effect by the top managers as well as by the focus group participants. It was surprising that the score by the top managers was with some variations, such as 2 -3 top managers was extreme negative by all 12 statement of the change of the organization. Therefore it was important to interview the 2 top managers to get their view on the change, and to get their feedback and experience. It was equally important to have the feedback and experience of 6 colleagues. The conclusion was that they did not receive the communication from the top level which means that communication down through the system has not worked successfully. The outcome of this fact was surprising too. Furthermore, employees may be curious about what is happening in the organisation and in this connection not remain passive. From this thesis I have found that communication at all levels as well as between levels is of utmost importance in our organisation. Equally it is necessary to settle with the professional paradigms and move to more project-oriented paradigms. URI: http://hdl.handle.net/10417/4286
Files in this item: 1peter_rugholm.pdf (1.135Mb)
Forandringer og konsekvenserNielsen, Per; Selvejer, Agnete (Frederiksberg, 2010)[More information][Less information]
Abstract: The purpose of this masters' thesis is to analyze and elucidate a number of managerial implications of the changes that have occurred at Danish communication centres after the recent structural reform of the municipalities. At the structural reform authority and financial responsibility for the tasks of the communication (special education and special assistive devices) were transferred from the counties to the municipalities. Since 2007 the structural reform's focus on rational operation and market inspired separation of purchase and supply of public services has led communication centres in many parts of the country to facing competition, visitation power to be transferred to the municipal authorities, and the influx of citizens for special education and special assistive devices services to be adjusted by management technologies such as the PS (purchaser/supplier) model or by other technologies, which enable monitoring of expenditure. In a constructivist inspired approach, we use new institutional theory as explanatory framework for the consequences of structural changes, partly in relation to financial and organizational management of communications centres, and partly in relation to maintaining professional skills and quality. With perspectives from new institutional economic theory, we analyze what market orientation means for the communication centres' capacity in the relationship between purchasers and suppliers. With perspectives from sociological institutional theory, we analyze what communications centres must do to establish and preserve legitimacy to exist in relation to the municipalities. In a radical perspective, we analyze how the PS model as a management technology creates identities, roles and relationships that affect the organization's capacity for action and gives constraints related to professional skills and quality in the task performance of the communications centres. Derived from the analysis, we establish a number of overlapping elements to a comprehensive strategy for the future of the communications centres where survival and development are consistent with the maintenance of professionalism and quality. Identifies, among other things, are: • Centres should strengthen their authority in accepting change and contributing constructively to the reorganization of the institutions, so they function optimally under the new management conditions. • Centres should strengthen their capacity by having a focus on productivity, efficiency, and transparency of services and pricing. • Centres should enhance their legitimacy by incorporating new rules and standards equivalent to the requirements of the new institutional settings and be aware of the risk of decoupling from the current task by adhering to previous workflow. • Centres should give priority to retain their specialized professional skills, since these in particular hold the key to the survival and, in the long term, the indispensability of the centres. • Centres and municipalities should jointly cooperate on a more appropriate organizing of the communication centres' tasks. For example, such an organization could be mandatory municipal collaboration with common ownership of communications centres to cover specific geographic areas with population base and critical mass sufficient to maintain the necessary capacity and specialization. Finally, we indicate a number of alternative, but not improbable, models for organization of the field, which we believe hold the risk of reduced professional sustainability, geographical bias, unsteady capacity flow and impaired quality. URI: http://hdl.handle.net/10417/965
Files in this item: 1agnete_selvejer_og_per_nielsen.pdf (1.056Mb)
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Ooh mama! Here's another new cushion that comes fresh from the shores of Kimchi land. Behold, the Layering Cover Cushion from Laneige -cue eyes glazing over in excitement- I'd ordered mine directly from Korea a month ago, but this will be launching in Singapore on 16 March (or sometime in mid-March) is now available instores! … Continue reading
Filed under – Laneige …
Review: Laneige Powder Fit Cushion
Although Riri sings "Shine Bright Like A Diamond" like it's a good thing, it doesn't really apply to me in daily life when it comes to my base products (foundation/bb cushions).Don't get me wrong – I love that hydrated, moist, dewy finish, but it has to be at strategic locations of the face, or else … Continue reading
Review/Swatches: Laneige Two Tone Matte Lip Bar – all 4 shades! (Laneige x YCH)
Yasssss. More lippies to hit our shores – Laneige does an annual collaboration with a fashion brand every year, with previous years covering PushButton (2014), PlayNoMore (2015), Lucky Chouette (2016) and this year's is with YCH. Now it's worth noting that the previous years weren't really fashiony, but more cutesy, and now, it's gone slightly … Continue reading
Beauty News: Laneige launches Ideal Shadow Quad
I've been a little more conscientious of late, bothering with proper eyeshadows even in the wee hours of 4.30am when I'm preparing for work. And yay, what a lovely motivation in the form of these newly-launched Laneige Ideal Shadow Quads! Laneige Ideal Shadow Quad Available now at all Laneige boutiques and beauty counters at SGD$42 … Continue reading
Beauty News: Laneige launches Ideal Blush Duo
Aren't these the prettiest? Laneige has just launched these Ideal Blush Duos in 6 shades – and yes, like you, I'm goggling over that mint shade and wondering how it'll turn out on my face. Laneige Ideal Blush Duo Available now at all Laneige beauty boutiques and counters at SGD$39 each. These are said to … Continue reading
Review: Laneige Fresh Calming Gel Cleanser
Woo! I'm catching up on my backlog of reviews, aren't I? I guess it's mostly cos I got my beauty cave under control (new chests of drawers to organise my things in), so even though I don't have a wand, I can go "Accio XXXX!" because I now know where all my beauty thangs are. … Continue reading
Review/Swatches: Laneige Water Glow Gel Foundation – 4 shades
I love the summer season of makeup launches – not only are the colours very bright and cheery, but also because they're tailored for a season that's very much like Singapore's climate. This means an influx of everything-proof makeup – sweat, melt, transfer and budge proof. Yasssss. If only they were wallet-depleting-proof. Heh. Laneige Water … Continue reading
Review: Laneige Eye Sleeping Mask
Ooh this is one exciting product – I've been a huge fan of their Water Sleeping Mask, and they've even launched a Lip Sleeping Mask, but now, they've upped the game with an Eye Sleeping Mask -squeals and hyperventilates- I mean, how cool is it to have a leave-on mask that's gentle and yet efficacious … Continue reading
Review/Swatches: Laneige Two Tone Tint Lip Bar – all 8 shades!
Aren't these the prettiest?! Laneige has launched the Two Tone Tint Lip Bar, touted to be the more moisturising cousin of the original Two Tone Lip Bar. Laneige Two Tone Tint Lip Bar – SGD$32 each A difference in the cross section of the new Tint Lip Bar (V-shaped) and the original Lip Bar (diagonal … Continue reading
Review: Laneige Anti-Ageing BB Cushion / Laneige BB Cushion_Anti Aging [must-try!]
Yoohoo~! Now I know that BB cushions are the rage all around the globe, but for me, I've started using them since.. 2011 (around there?), and the hype for me is dying down. It's rare for me to hype about a BB cushion nowadays, cos there's always one part about it that I won't like, … Continue reading
Swatches: Laneige Two Tone Shadow Bar Milkyway Fantasy Christmas 2016 – Milkyway Burgundy and Smoky Dust
I'm still salivating over this year's Christmas collection from Laneige, themed Milkyway Fantasy. There are two limited edition shades for their Two Tone Lip Bar (swatches here), and there are also two limited edition shades for their Two Tone Shadow Bar. Laneige Two Tone Shadow Bar Milkyway Fantasy edition Christmas 2016 – SGD$38 each A … Continue reading
Swatches: Laneige Two Tone Lip Bar Milkyway Fantasy Christmas 2016 – Bloody Dress and Mystic Rose
If I ever ran a beauty brand, I'd be putting out limited editions more than 1x a year – I mean, beauties like this year's Milkyway Fantasy from Laneige are bound to sell out sooner than you can say "Annyeonghaseyo". Of course, R&D and production will hate me to no end heh. Anyhoos, one of … Continue reading
Beauty News: Laneige launches Eyebrow Cushion-cara
Ok guys, now we legit have a cushion for almost every part of the face. BB cushions, cushion blushers, cushion concealer, cushion lip products, body cushion, hair cushion (to create that hairline), and now, an eyebrow cushion. Formulated as a liquid-powder product with enhanced staying power, the LANEIGE Eyebrow Cushion-cara is easy to apply and … Continue reading
Beauty News: Christmas 2016 at Laneige – Milkyway Fantasy
Omg guys this has got to be one of the prettiest limited editions to ever come out from Laneige! I'm not gonna say much – the pictures themselves will do the talking (and the money in your wallet will probably do the walking.. into their cash registers hurhurhur). My Instagram shot of these beauties 😀 … Continue reading
Review / Swatches: Laneige Lucky Chouette Serum Drop Tint
Yoohoo~! So I did get this a while back but never got the time to review them properly cos I was strutting my stuff in NYC hurhurhur. Sorry for the delay guys – the blog jetlag will wear off soon, I promise! In the meantime, here's a rather overdue review on this year's Laneige Meets … Continue reading
Review: Laneige Pore Control BB Cushion – New and Improved!
Anddd it's been a while since I uploaded a review – sorry guys, been really busy cos of work, tonnes of events, and also prep time for my upcoming NYC trip – whutwhut! Anyhoos, it's never too early to start packing, especially since I have a tendency to overpack. Since it's NYC, I cannot afford … Continue reading
Swatch: Laneige Sparkling Body Cushion
As someone who has spent a vast majority of her life in a tropical country with a humid climate, I've rarely understood the need for products that simulate that glow… until I visited Korea during winter. Boy, it was then when I realised that dewy products were really all they were cracked up to be … Continue reading
Swatches: Laneige Two Tone Lip Bar – 4 new shades for 2016
Yoohoo~! I know this one has been a long time coming, so I'm just gonna keep this short and sweet. Adding on to the success of their Two Tone Lip Bar that was launched in 2015, Laneige has come up with 4 new colours to add on to the 10 colours. Basically, this range allows … Continue reading
Review / Swatches: Laneige Two Tone Shadow Bar – all 4 shades!
Hola~! I know yall have been waiting for this one – sorry for the slight delay. Le Cushions had to be done first (and I've still got the Shu Uemura one left to review!). Anyhoos, after the successful launch of Laneige's Two Tone Lip Bar last year, they've decided to come up with 4 new … Continue reading
12 Lip products that'll give you VIP (Very Irresistible Puckers)
Author's note: I've gotten quite a number of requests to do a "Best of", or "Top picks" article based on the bazillions of products I've tried, and since I'm now officially also writing for AsiaOne, they've so kindly allowed me to post this article that I did for them onto my own blog too. Note … Continue reading

subset: commoncrawl


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Here's a cool video about backdrafts. Shot in high def and slow motion.
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Something besides football - backdrafts
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|Lynn 1 Tamworth 0
LINNETS boss Gary Mills was full of praise for his side after Tuesday nights victory over high-flying Tamworth.
But the deadlock was broken on 34 minutes when Turner and Wilson created an opening for Jeremy Goss whose shot from outside the box was deflected into the path of Dave Taylor who scored amidst a melee on the goalline.
Lynn: Martini, Dakin, Spearing (McGinty 17), Robinson, Clark, Mills, Turner, Goss, Taylor, Wilson, Puttnam. Subs (not used) Marsden, Keeble
|Lynn News Man of the Match - Gary Mills
|Report by permission of the Lynn News


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An AREA classic — cotton percale with a smooth, soft surface and long-lasting comfort.
Our trademark Heathered effect comes from interweaving yarn colors before spinning them. Then the cotton is ring spun — a traditional process, harkening back to the 1800s, of tightly twisting long and short threads together to create the strongest, smoothest, softest yarn possible. Ring-spun fabric has a slightly heavier quality, providing extra comfort.
Duvets have an elegant, quarter-inch mini-flange all around their perimeter.
CEMENT is a pale grey shade that also looks great with neutral tones.COAL is a very dark charcoal.GREY is a classic steel grey.NATURAL is a warm brownish neutral color.


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Author Liam Callanan has long been a darling of the Milwaukee literary community. But now he's poised to become something of a fixture of the national literary scene too. His latest novel, Paris by the Book, has received a starred review from Publisher's Weekly, and he's slated to speak at bookstores across the country in the coming months.
In the meantime, Callanan will be reading excerpts from the novel (and serving up slices of cake!) at Boswell Book Company on April 3. And you can get a taste of what to expect from Paris by the Book here:
What inspired the book?
I was researching an article for the Wall Street Journal about letting your kids guide you through Paris with the help of children's books. For almost a week, my daughters did just that, until the last day, when they were so exhausted they just wanted to sit or lie down. We found a tiny English language bookstore, and that's just what they did, flop down in the children's corner of the store while we talked with the owner. It turned out that she was on the verge of closing, or selling, the business, and half-jokingly asked us if we'd like to buy the store. We half-seriously thought about it, and in the end decided we just couldn't. But when I got home, I decided we could – that is, I could write about a fictional family who came to own a bookstore in Paris. Discovering the reason why, how, when took longer. Indeed, the book's a bit of a mystery in no small part because how it would end was a mystery to me as I wrote my way through. I was surprised by the result. But when I look back at that visit to the store, the owner's offer, I'm not sure what surprises me more – that we half-considered it, or that we didn't take her up on the spot.
Did you visit Paris while working on it?
I did visit Paris, several times after that trip with my daughters. Whenever I did, I tried to spend as much time as I possibly could outdoors. I really wanted to absorb as much sensory detail as I could. On one trip, I walked across the entire northern part of the city, and then biked (with the help of their bike share system, the Velib) across the entire southern half. It was incredible. And with respect to the biking aspect, it's incredible that I'm still alive. (I've also driven in Paris, and that was almost as hair-raising.)
How does your work as a professor inform your writing process?
It humbles me. I'm acutely aware when I sit around a seminar table with all those other writers that we're all in this together. I may have been at it longer – although, with some of my older students, even that is not the case – but I know that we all face the same challenges: how to get the right words down, in the right way, on the right page. I think with other professions, the more you do the work, the more confident you become. What I've experienced with writing is that the more I learn, the more I realize I have to learn. Which makes me grateful that I'm in a university community that's committed to lifelong learning. I'm a professor, but also ever a student.
Can writing be taught?
Absolutely, and what's more, it should be taught, and widely. I think of it (especially this time of year) as being somewhat like baseball. No one asks if baseball can be taught; instead, parents and coaches pick up a ball each spring and toss it to the new kid and say, "here, try this." And with repetition and practice and commitment, those young players get better. Not all of them go to the World Series – in fact, hardly any do – but that's not treated as failure. What's more, the World Series isn't even the goal for most of those who learn the sport. It's just a way to join a history, a conversation, get some exercise. Writing is exactly the same. We're not all going to the World Series, but the skills we learn help us nonetheless.
What do you hope your readers take away from the book?
That dreams and reality differ, and that's okay. In fact, it's in exploring the gap between the two that the real adventure takes place. My characters (not unlike their author) are obsessed with finding a mythic Paris, one they've derived from time spent with children's classics like Madeline and The Red Balloon. But the Paris they actually encounter, the one they live in, is different – indeed, it's made different by their presence in it. I remember when my daughters and I were trying to get a picture of the Eiffel Tower. We were initially frustrated because it was cloudy, and crowded, and it looked nothing like the travel poster Eiffel Tower we had in our heads. But that was, is, Paris. And I wouldn't change it. So many Paris posters feature empty streets. (Perhaps because they're inspired by some of the earliest photographers who worked in Paris – but their photos always appear absent of life because the shutter speeds were so slow then they couldn't get anyone to stand still enough for long enough to remain in the shot.) But Paris would be a terribly sad and lonely – not to mention exceptionally strange – place if the streets were empty.
What should fans expect from your Boswell reading on the 3rd?
Cake. (It's Boswell's 9th birthday.) And I'll read, but only for a bit, and take questions, and test-drive my French language skills, which I've been working on with the help of the Alliance Francaise de Milwaukee.
Who are your favorite Wisconsin writers?
1. My students. 2. My friends. 3. Milwaukeean Christopher Latham Sholes, inventor of the typewriter. Without him, there'd be no post-19th century literature.
What's next for you?
Sleep. The book's about 100,000 words, and I wrote about three to four times that during the drafting process. It's been a fun ride but an exhausting one, too, and is only set to be more so as I run back and forth across the country in the next few weeks for readings. So a good night's sleep would be great.
After that, I'm looking forward to waking up, making a cup of coffee (French press, of course), and getting back to work.


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Switch Insurance Through Limetree to Save
These include car insurance, home insurance, their energy provider, credit card and mortgage lender.
13.8% of consumers had never switched their home insurer. As the UK Insurance Index said:
This is interestingly juxtaposed to the fact that 81 per cent of Brits are hoping to save money this year with 22 per cent citing bills and the rising cost of living as their biggest financial worry.
With another year well under way, now is the time to get in touch with us at Limetree Financial Services to assist you and take all the stress and hard work out of shopping around for mortgages and insurance.
We are whole of market for both and have a panel of 40+ insurers who can underwrite the most simplest or complex of policies for you. These include non-standard construction types, specialist landlords or just your basic home insurance, which can be tailored specifically for your requirements.
With all the financial news of further doom and gloom this year, let us help save you money and time.Posted in General Insurance, Income Protection, Insurance, Life Assurance


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A busy few days lie ahead of the Luxembourgish men's national handball team as they play Cyprus on Wednesday, 3 April, and Finland on Saturday en route to the qualification for the EHF EURO 2016 in Poland.
The team has to win both matches if they want to keep their hopes alive to advance to the next round which only the group winner reaches.
Luxembourg lost their first match in this qualification phase against Finland 21:28.
National coach Adrian Stot selected a lot of experienced players for the two encounters, such as Alain Poeckes and Dan Ley (HB Dudelange), Frank Link (Chev Diekirch), Christian Bock and Martin Muller (Handball Esch) as well as Chris Auger and Eric Schroeder (Handball Kärjeng).
Line player Eric Schroeder knows that qualifying for the next round will be hard.
"We have to win both matches. Losing against Cyprus would be a disappointment and for the match against Finland, we have to be much more concentrated than last time."
The team has been staying at national sport and culture centre in Coque to prepare for both matches.
Many of the players have already been enjoying long stints in the national team and Schroeder and Stot agree that the atmosphere in the group is great.
"Since the first match there has been a good atmosphere in the group which is very positive. (Now) we have the chance to play both games at home, in front of our fans, and we want them to be proud of their national team," explains head coach Stot.
The national federation hopes that a lot of fans will support the team on both days, especially since the national mini handball day will take place on Saturday and all participants get a free entry to the game.
"Right now, Finland is ahead of us in the group. In June 2012 (in the first qualification phase for EHF EURO 2014 when Luxembourg won 25:23), we showed that we can beat them but, in order to keep dreaming about a qualification, we have to beat Cyprus.
"We want to make a good match against Cyprus on Wednesday. A good resultant may give us more confidence and motivation for the second match against Finland," says Stot.


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B-6 Sheepskin Jacket
B6 jacket. Sheepskin Jacket, Bomber Mechanic jacket.
- Made in USA!
- Medium- weight sheepskin (12-14 mm), natural white color fur and seal brown exterior.
- Collar with one buckled closure strap.
- The sheepskin visible at the cuffs and waist.
- Two front flush- sewn slash pockets.
- Front Talon zipper.
- Snapped cuffs.
- Under collar strap closure.
- Side seam zippers for sweep adjustment.
- Goatskin enforcement strip over all seams.
As the Army Air Corps acquired more closed-cockpit planes, there arose the need for a warm flying jacket that was not as heavy or bulky as the B-3. In response to this need, they developed a medium- weight shearling jacket, designated the B-6. The B-6 sheepskin jacket was similar in appearance to the B-3. The most apparent difference was its less substantial collar, with one buckled closure strap, and its trimmer fit. The shearling was still visible at the cuffs and waist, but the pile was much thinner (usually only one-fourth inch deep as opposed to the typical one-half inch for the B-3. The B-6 bomber jacket was dyed the same seal brown color with a lacquer coating, had two flush-sewn slash pockets on the front, zippers or straps at the cuffs, but lacked the B-3's full-length wind flap behind the zipper. B-6 sheepskin jackets were not really warm enough for high-altitude use by bomber crews, but were warm enough (and trim enough) for use in the marginally heated cockpits of some fighters. And, like the B-3s, the B-6 flight jacket was most often seen on the backs of ground crews working on the planes.
Order the B-6 bomber jacket in black leather today!
We also offer the D-1 Sheepskin Jacket.


text:
Price: $25.00
Quantity: 1 available
Two 10' 78rpm phonograph records in printed album. Fine records in very good+ album, the latter a little shaken. Extra postage may be required for heavy or oversize books.
Title: Ballad For Americans, By Earl Robinson And John Latouche
Categories: African American,
Edition: First Edition
Publisher: RCA Victor Album T20: 1939
Binding: Hardcover
Item: 1.00 Item
Seller ID: 015406
Keywords: African American Black Studies Afro-american


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Empire Andre Botha PP+ 4X Channel Bodyboard
Empire Andre Botha PP+ Contours Quad Concave Bodyboard
Andre Botha has proved himself to not only be one of the best competitive riders in the world, winning back to back World Titles at ages 17, and 18, but he is also known as one of the heaviest chargers in the world. His relaxed surfing style paired with his ability to ride the craziest waves in the world has made him into one of the most dynamic riders the sport has ever seen. His template is designed with one thing mind, pulling into the biggest barrels possible.
Tech Specs
Constructed from premium grade 1.9lb density Arpro Polypropylene resins, Kinetic Core™ delivers amazing projection and response as a result of high pressure cell-fusion created during the blank manufacturing process. Kinetic Core is a warm water core available in various reinforcement configurations, each tuned-in for specific wave conditions.
Classic 45º angle on a 385º radius cut making it loose and responsive. CNC cut for maximum precision.
8pcf non-crosslink Polyethylene outer skins. The premier skin for high performance bodyboarding.
Quad Concave - Providing more speed, more control and a better chance to exit the barrel.
Two CFT Stringer - High-grade filament wound composite-fibre tube for increased board strength and spring-like recoil.
Buzz-Tech process hot air lamination system thermo-fuses the outer skins to the core with calibrated pre and post-set rocker tension for optimum board recoil and projection.
CAD designed templates precision cut with CNC shaping machines allow for superior accuracy and consistency. Skilled craftsmen sand, trim, rail and roll each and every board for a high quality finish.
- Kinetic PP Core
- 8lb PE Decking
- Surlyn PP Slick
- Quad Concave
- Double Stringers
- Channels
- XFL Crosslink Bumpers
- Crescent Tail
- Botha Signature Deck Contours
Quad Concave Design Principle 1- The Centre Double Concave
The water flow is directed through the middle of the board and the 3 raised ridges act like a thruster fin set-up of sorts, helping to hold a higher line on the wave face/ reducing side slip. A higher line means more speed when you drop into your turns and gives you more chance of exiting barrels.
Quad Concave Design Principle 2- The Outer Channels
The channels have a wide entry point which draws the water flow into the channel with minimum disturbance. The water flow is then funneled through a narrower exit which reduces drag and improves edge/ rail control. Channel 101: narrow entry with a wide exit = disturbed water flow and drag. Wide entry with a narrow exit = undisturbed water flow and reduced drag.
The QuadConcave is precision shaped on our custom built AKU CNC shaping machine. The AKU gives us the ability to design progressive channel and concave set-ups with incredible accuracy and consistency previously not possible by hand shaping.
This Elite LTD model features Hydrophobic Speed Surlyn Slick. This revolutionary slick has the properties of Olympic swimmer skin suits & mimics a sharks dermal denticles to create a thin layer of air between the dense water & slick resulting in less drag by 3%.


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Glenn Houlihan argues we should view the Royal family as a group of political actors and an affront to our democracy, rather than the sedate, cutesy reality TV stars we currently do.
The royal family knowingly wear a cloak of glorified celebrity.
Elizabeth is everyone's doting grandmother; Philip the grandad you avoid after a few sherries at Christmas; Charles the ambitious son whose aspirations are doomed to go unfulfilled; Edward the archetypical family man. And so it continues.
Despite this meticulously curated image, we must begin treating them like political actors instead of sedate reality TV stars, and recognise that their power – for all of its cutesy blunting – is an affront to democracy.
Cast your mind back to last year, and the two events which reshaped global politics.
In the UK, Brexiteers pledged to 'take back control' from Brussels' 'unelected officials'.
In the U.S, Donald J. Trump vowed to 'drain the swamp', a remarkably appropriate metaphor for Washington's cluttered hallways of vested interests and unaccountable lobbyists.
Fast-forward 12 months, and rumours have it that the Queen will not stand down for Prince Charles, reasoning "duty first, nation first, I'm going to be there", according to a well-placed source.
The issue isn't that the Queen is – unsurprisingly – unwilling to abandon her position.
It's that we continue to grant her unelected, unscrutinised family the privilege of heading the British state.
The arguments against hereditary powers hardly need explaining. Any advocate of democracy can point out that, in this day and age, bloodline has no place in politics.
It makes a mockery of fundamental civil liberties; the power to choose who governs, and subsequently hold them accountable.
The arguments for and against the monarchy have the tired ring of repetition, but in light of Britain's vote to leave the EU and the increasing likelihood of Prince Charles' ascension this decade, the debate is at its most pressing point for a generation.
Whilst the cost to the taxpayer and alleged tourism rebate are common facets to this discussion, they are a convenient distraction from the pivotal political consequences.
It's worth remembering that, for all the claims of their de-facto impotency, the monarch is this country's the supreme authority; not the government, not the courts, and certainly not the people.
That the Crown chooses not to use these powers – a lethargic excuse that smacks of paternalism – is entirely circumstantial; were the next monarch more (openly) assertive, then a constitutional crisis is inevitable.
Furthermore, the monarch has actively lobbied to exempt itself from Freedom of Information laws and has a history of insidiously interfering with policy.
Another, often forgotten or outright ignored, aspect of the 'royal prerogative' is its toxically empowering effect on government. Used as a failing proxy for a written constitution, it grants ministers the rather favourable position of fixing their own constraints; a deliberately centralising method of self-regulation which ensures political capital remains firmly trapped in Westminster.
If Brexit (and, in many regards, Trump's victory) were symptoms of a deep-set dissatisfaction with unregulated sources of power, why on earth should our monarchy be exempt from the same criticisms?
It's deliciously ironic that many of those who voted to leave the EU on the basis of reclaiming sovereignty will rush to defend the monarchy by citing history and tradition.
If, as I'm certain they will add, there is no appetite for change, why fear putting the question to a referendum? If the result is a resounding victory for the royals then we can move on, instead of beginning Charles' reign with the taint of supressed dissatisfaction.
Cherry picking democracy destroys its worth.
Glenn Houlihan
Glenn Houlihan is the Deputy Editor of The Badger, Sussex University's student newspaper. Well, until he tells the Editor he's flying to America next month for his year abroad at UMass Amherst. Currently you'll find him proofreading for a travel agency whilst nervously checking how England's middle order are faring against South Africa.


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In rare cases users may experience a Server or Client crash in Nx Witness. Typically these are isolated incidents. However, if you are facing a recurring problem take these steps:
Step 1(simple). Find your current Crash Dump files.
- For Media Server -- C:\Windows\System32\config\systemprofile\AppData\Local\*.dmp
- For Desktop Client -- C:\Users\<USERNAME>\AppData\Local\.*dmp
Note: Make sure that these dumps have the same version and build number as the software you are currently using. File names might contain words and phrases "HD_Witness.exe", "mediaserver.exe", "Nx_Witness.exe"
Step 2(optional, on request). Enable & Produce Full Crash Dump files
Crash Dump files are automatically generated memory stack files which help our developers debug situations which may be causing crashes. Simple crash dumps are generated each time the Nx Desktop or Nx Server application crashes for any reason. To fully diagnose the cause of a crash, however, Nx Developers need more detailed crash dump files - so you'll need to make some changes to Windows registry in order to create these files. Follow the steps below to enable and produce detailed crash dump files.
- Enable detailed Crash Dump files:
- Open the Windows registry editor(Open the Windows Command Prompt program from the Start Menu and type regedit)
- For Media Server: Find HKEY_LOCAL_MACHINE\SOFTWARE\Network Optix\Network Optix Media Server
- For Desktop Client: HKEY_CURRENT_USER\Software\Network Optix\Network Optix HD Witness Client
- Add a new string value (Edit -> New) with name createFullCrashDump and value true
Step 3. Upload Crash Dumps & Open a Support Ticket
- Upload the crash dumps to a file sharing app (e.g. Google Drive, Dropbox, Sharefile)
- Submit a new support ticket and include the link to the uploaded crash dumps - and make sure we are able to access them!
Extra. If the required dumps are absent
Sometimes Nx Witness may be unable to produce crash dump files. In this case Windows Error Reporting Service extra configuration is required (according to this post):
- To enable and configure the feature, create the following registry values under the HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\Windows Error Reporting\ key
- Start with creating new nested registry key LocalDumps
- Left-click it and proceed with its right panel edit
- Right-click it and create Value DumpFolder (Expandable string type) with any path value you like(e.g. C:\dumps)
- Value DumpCount (DWORD type) with dumps count(e.g. 2)
- Value DumpType (DWORD type) with dumps type(set 1)
- To enable full Dump generation for specific Media Server and Client processes you need to create separate keys called "mediaserver.exe"(Server) and "HD Witness.exe"(Client) with same value created. DumpType value should be set to 2.
- After application is crashed dumps will be put to the DumpFolder. After at least 2 crashes upload 2 dump files to the file sharing service and share it with our support staff.
- Get full version of the crashing software part. Without it it won't be possible to analyze the dump.
- Upload generated dumps and software version information
- Remove registry changes
Note! We recommend you remove these settings after full memory dumps are archived. Otherwise full dumps might consume a lot of drive space.


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6 Benefits of Relocating for a Medical job
Life is all about experiences shared with loved ones, and the many relationships created along the journey. Many of us become complacent and neglect to explore career opportunities across the nation. Relocating to a new city can be a daunting venture for physicians. But before you cross that decision completely out, consider this, many of


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How to rat-proof my bird feeder
Image by Don DeBold; Flickr.
You can instantly liven up your garden or outdoor living room by adding a bird feeder. Birds bring colour and peaceful natural noise while contributing to your garden by fertilising plants and eating insects. Unfortunately, bird feeders also attract other hungry creatures such as squirrels and rats.
These pests can destroy outdoor structures, harass and hunt birds, raid dustbins, contaminate crops and infest your home. Prevent these problems by rat-proofing your feeders with a baffle. A baffle is a cone that shields your feeder, stopping rats from climbing on them.
Cut a circle that is 15 to 25 cm larger than the width of the bird feeder.
Mark the centre of the circle with a pen or marker.
Cut a straight line from the edge of the circle to the mark.
Make a hole in the centre of the plate large enough to accommodate the diameter of the chain or base pole of the feeder.
Expand the inner circle by 1.25 cm so that it is slightly larger than necessary.
Curl the disc to form a cone overlapping one end of the sheet with the other.
Place cold welding glue between the overlapping material. Clamp the edge of the cone to hold the pieces together. A piece of tape may be applied to the seam while it dries if desired.
Hang the baffle above or under the feeder so that the flared base of the cone faces the feeder. The baffle can be slide directly onto the feeder pole or cold welded to the chain.
- Image by Don DeBold; Flickr.


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First Generation Entrepreneurs is a synonym for New Entrepreneurs. They are actually the wealth creators and fresh leaders. The only deviation between them is that a new entrepreneur can invest a small amount with the risk of losing it while an established one is 'Risk-Safe'. Though the fear of investment is attached with both of them and both demands for dedication and arduous works. For them, all days are not the same; consistency the most importance. Undoubtedly, 'First Generation Entrepreneurs' will have to face hurdles and that's obvious. They are the fellows who continually asks themselves 'How to stay motivated throughout the day?', 'How to overtake/surpass the competitors?', 'How to be more productive?' and eventually 'the question of all questions 'How to be successful?'.
Indian Affairs First Generation innovative Entrepreneur 2017 Nominees
1.Mr. Mustafa P. C, CEO, iD fresh food india pvt ltd.(109)
2.Mr. Kailash Katkar,Founder & CEO, Quick Heal Technologies.(110)
3.Mr. Sanjay Sharma,CEO, MTR Foods.(111)
4.Mr. Pranay Chulet, Founder & CEO, Quikr.(112)
5.Mr. Abhinay Choudhari,Co-founder, www.BigBasket.com.(113)
6.Mr. Shashank ND, Founder & CEO, Practo.(114)


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Ancestor Stones by Aminatta Forna
24/06/06, The Times
First, there is the appallingly New Age-y title, Ancestor Stones, something that could have come straight from the pen of those drivel-pedlars, Ben Okri or Paulo Coelho. Then there is the nobly stodgy and very tired project of reclaiming history through the untold, unheard stories of women. Finally, there is the pulling-out-all-the-stops-playing on the instrument called Foreign Exoticism. A cursory glance at Aminatta Forna's first novel fills you with the same expectation you would harbour for the next express train as you are lying bound and trussed on the tracks.
But let not that cursory glance deceive. She takes all those fears and blows them to the four winds. Forna burst on to the literary scene as a formidable writer with her first book, The Devil that Danced on the Water, a memoir trying to come to grips with the murder of her father in Sierra Leone when she was 10. Ancestor Stones, her first novel, anatomises the descent into hell of her country of birth, Sierra Leone – the name is never mentioned – through the private voices and stories of four women of the Kholifa family. Asana, Mariama, Hawa and Serah are daughters of four of the eleven wives of Gibril Umaru Kholifa and Forna follows their staggered stories for three-quarters of a century, creating in the process a uniquely inflected and personal history of Sierra Leone. At the heart of all fiction is not so much verifiable, evidential fact of the archives as stories, lies; Forna believes that fiction is a way of arriving at truth through these lies and fabrication. The truth she holds up in the book is as powerful as the most rigorous of fact-churning history books.
For she tells stories as she breathes. The stories of these four women reel out and unspool with such effortless ease, such generosity of narrative spirit, that after putting down the book one feels one has inhabited their world and times. Asana, daughter of chief wife, Namina, with whom she has a tense, complicated relationship, embarks on a terrible marriage but manages to escape and throw off the shackles of male dominance in a society not marked for such shows of independence. Mariama, visionary, not-quite-of-this-world, has watched her mother ostracised by her husband for failing to conform to the monolithic Islamism disseminated by the fanatic Haidera Kontorfili and this has marked her introspective, spiritual personality. Hawa, daughter of the favourite sixth wife, sees her mother become the victim of petty domestic politics and after her death, becomes a twisted, manipulative creature in order to wrest back from the world what she thinks is her due. Finally, there is Serah, daughter of adulteress Saffie who is unable to pay back her bride price and has to leave her husband's home. Serah and her 'belly brother', Yaya, are brought up by the other wives and in time Serah's life becomes most closely involved in the faltering and failed steps towards democracy in her country.
In the trajectories of these lives, marked by betrayal, tragedy, occasional joy and above all, dogged survival, Forna finds the microcosm of her country's history. But that history never descends to the ticking off of facts or a spelling out of events that one might find in a textbook. Her restraint is such that she shows, never tells, keeps more hidden and untold than expressed. She moulds the politics of her war-ravaged country to its appropriate place in fiction, thus arguing for the emotional truth of a different kind of history, one made up of stories that never make it to the officialdom of the history tome.
It is a shame, then, that these four different voices all sound the same, each undistinguished from the other, so much so that the reader keeps losing track of the individual stories and has to keep turning the pages to be reminded of the details of the particular narrator. And the novels's frame creaks badly: the conceit of these four women telling their stories to their niece Abie when she journeys to her family coffee plantation from her home in England, is a clumsy, unconvincing device, an excuse to bind the stories together. But at her best, Forna is capable of a prose of soaring beauty and of a magical appositeness of metaphor. 'Behind them flowed pale green waters, laced by mangroves, embroidered with water lilies: a river like a woman's sleeve'. 'Emma … weav[ed] in and out of a crowd like a needle through silk, and me a thread trailing behind her'. Of the first elections in the country, where the people were allowed to vote but the government was actually run by the British, Forna writes dryly, 'They [the British] gave us the cow but kept hold of the tether'. Felicities such as these dot every page. Didn't a book of this calibre deserve a better title?


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Book of British Luxury | Functional Luxury by Alex Bilmes
In the best design, from Bauhaus to desert boots, form always follows function, and it all started with William Morris.
This year marks the centenary of the founding of the Bauhaus, the German art school that did more, perhaps, than any other organisation to influence – and even invent – 20th-century architecture and design: buildings, interiors, graphics, industrial design, typography, all were profoundly changed by the philosophy and aesthetics of the Bauhaus.
Founded in Weimar by the visionary, and unfailingly dapper Walter Gropius – subject, this spring, of a major new biography by Fiona MacCarthy – the list of Bauhaus-associated artists, designers and architects includes, but is by no means limited to, Paul Klee, Wassily Kandinsky, László Moholy-Nagy, Marcel Breuer and Ludwig Mies van der Rohe.
Throughout 2019 you will read and hear an awful lot, in the smart papers and on the arts channels, about these men, culminating on 8 September with the opening of a new building, the Bauhaus Museum Dessau, which will house the collection of the Bauhaus Foundation. Designed by addenda architects of Barcelona, this will, indisputably, become the world's leading site of pilgrimage for modernist style snobs, modern architecture nuts and contemporary design geeks.
But why am I telling you this, in a publication devoted to celebrating the rather less austere pleasures and traditions of British luxury? What has the Bauhaus, that most Mitteleuropean, strudel-flavoured of movements, to do with us Britishers? Isn't, or at least wasn't, Britain – to where Gropius was effectively exiled in 1934, forced out of Berlin by the Nazis – the great home of anti-modernism? "We do not understand the modern movement and we do not like it," Fiona MacCarthy quotes a British journalist of the time saying, in her new book. "An a-cultural country," Gropius called Britain, in a letter home to a friend. "Bauhaus balls," huffed Osbert Lancaster, in stiff retort. (Things improved after the war, of course, when groovier Brits began to get with the modernist programme.)
If non-aficionados know anything at all about the Bauhaus, it might be the simple phrase "form follows function". (Actually coined as "form ever follows function", by the American architect Louis Sullivan, but no matter.) Gropius and the gang avoided unnecessary ornamentation and strove for a clean and harmonious – one might say efficient – relationship between the design of an object, whether a building or a chair or a desk lamp, and its purpose.
If that sounds typically Teutonic and not at all British, then think again. Because one of the most important influences on the Bauhaus was an Englishman: William Morris. It was Morris, the polymathic Victorian architect, textile designer, poet, socialist agitator, beard wearer and Arts and Crafts mover and shaker, who first posited the notion that art should meet the needs of society, and that its function should dictate its form. A notion enthusiastically taken up at the beginning of the 20th century by the modernists of the Neues Bauen, precursors to the Bauhaus. Their idea was that art and mass production could be reconciled, that beauty in design could be achieved through radical simplicity, and that it could be made available to all. This is very William Morris-y.
I would argue that when it comes to British men's style – one of my own areas of interest, as editor of Britain's most stylish men's magazine – form very much follows function, and it always has done. And that while, in other areas of design, such as womenswear, the idea of 'function' is not always but very often seen as drab and unsexy, in British men's style an item – jacket, shoe, watch, car – can only really be judged successful if it is also useful.
There is precedent for this and the precedent is military: almost all British men's formal style – which is to say all men's formal style, since we Brits invented it – is military derived, and much casual style – American, British, Italian, and so on – is either military derived or at least military influenced. Consider outerwear alone: the great coat, the pea coat, the bomber jacket, the flying jacket, the field jacket… each was originally developed for use in combat.
At the risk of boring the jock straps off the less style snobby, and because there are so many to choose from and we have limited space, I will take just a few examples.
The Burberry trench coat, perhaps the most instantly recognisable item in British fashion, was originally supplied to British officers during the Boer wars of the late-19th century. Made of cotton gabardine, which kept the wearer dry while still allowing air to circulate, it was redesigned and earned its name in World War I, and that was the last time it had a substantial makeover. There have been tweaks, of course – the famous checked lining was added in the 1920s – and more recently Burberry designers Christopher Bailey and Riccardo Tisci have put their respectful stamps on it, but the trench coat is now as it was then: eminently fit for purpose, the purpose being to look smart, and keep the rain off. (And there can surely be no more British concerns than those two.)
The cardigan. Invented by James Brudenell, seventh earl of Cardigan, who commissioned them for his soldiers at the Battle of Balaclava (knitwear alert!) during the Crimean War. The natty buttoned sweater turned out to have much longer life than Cardigan's soldiers. He commanded the famous Light Brigade, who made their infamous charge into the valley of death, as immortalised by Tennyson. Comfortable and attractive versions can be found at many of our leading British men's outfitters. Paul Smith does a nice line in soft merino wool.
The Clarks desert boot. Nathan Clark, scion of the shoe empire, served in Burma during World War II. It was here that he first encountered British soldiers of the Eighth Army – the famous Desert Rats – wearing soft suede boots, with crepe soles, that they'd picked up while on leave in the bazaars and souks of Cairo. These soft boots, they found, were far better suited to the hot, arid conditions in which they were fighting. Back in Blighty, Clark launched the Desert Boot in 1950. It's hardly changed since: suede or leather ankle-high uppers, soft soles, open lacing with two or three pairs of eyelets, quarters sewn in top of the vamp, a rounded toe. Extraordinarily comfortable timelessly stylish and close to indestructible.
The Land Rover. We Brits have produced a number of iconic car designs – the Mini Cooper, the E-Type Jag, the DB5, I could go on for as long as it takes you to navigate the circumference of the M25 on a bank holiday – but none so perfect, so functional and, as a result, so stylish, as the classic Land Rover now known as the Defender, the basic design of which is unchanged in 65 years. Designed in 1948, on Anglesey, by Maurice Wilks, who was inspired by a Willys jeep he'd driven on holiday, the Series I was a basic, centre-steering affair with a box section ladder frame chassis, and while, as a friend of mine who owns a handsome Series III puts it, the thing "takes turns like an oil tanker, vibrates like a tractor and smokes like Dot Cotton," there's a reason why it has been driven by Sir Ranulph Fiennes, Ralph Lauren, Sir Winston Churchill and the Queen. It's not just because it looks cool – although it does look cool – it's because it works.
Even Walter Gropius would agree.


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Because if you did, then you won't be eligible for any SPG Amex sign up bonuses for 24 months. If you've been following collusion in the news, then you know that amex and chase have colluded to limit sign up bonuses for people who have "recently" solicited bonuses from the other card vendor. If you haven't seen it, check out this link to see the details:
Chase and Amex Limit Bonuses on Marriott/SPG Co-Branded Cards
Aside from the major sign up bonuses, what is also included in these restrictions is those who have been long time card holders of the Marriott rewards card and were recently offered points bonuses to upgrade to the new marriott rewards premium card. Some took 10k points, some received as much as 50k, but either way that choice now proves to have been a bad one. I personally did not take the bait, but I know many have.