text:
It's Oklahoma football season, and whether you're high-school or college football fans, the next best thing to the actual game is tailgating!
Fassler Hall here in Oklahoma City is a great place to hang out, not only for the amazing varieties of beer they have, but for the amazing food they have as well. Last week I popped in and spoke to General Manager Dusty Freeman of Fassler Hall, and he schooled me on bratwurst/sausage making the Fassler Hall way.
If you haven't tried their in house made Bratwurst and sausages, you're missing out! They marinate, grind, season, stuff, smoke or beer poach their Brats and sausages. Different varieties abound, all with "natural" casings, from their "Hunter" Sausage (this guy's personal favorite: Bison, venison, lamb) to their "Lamb Sausage" and "Habañero Chicken" sausage. Yes hot-dog lovers, they even make their own "Frankfurter" and serve it two different ways: Chicago style and Chili-Cheese.
When thinking about this week's "In The Kitchen With Scotty" segment, the "Rise and Shine" crew requested a tailgating theme. What better way to tailgate than with Brats and Beer… and what better place to find those brats than Fassler Hall?
When you're in need of Brats give Fassler Hall a shout. They sell all their Bratwurst and Sausage per pound (three sausages per pound), as well as the sauerkraut, and rolls. Call ahead for big orders, or just stop by. You'll be glad you did.
421 NW 10th Street, OKC
(405) 609-3300
When I'm tailgating, I like to cook everything on site. It depends on how much room you have to tailgate, how much time you have, and how much equipment you want to haul up to the game. When poaching the brats in beer it is okay to poach ahead of time, and grill at the tailgate. Your sauerkraut, grilled onions and peppers, beans and potatoes may also be made and held cold ahead of time too.
3 large onions thinly sliced
3 garlic cloves smashed
3 pounds of Brats (Im using Fassler Hall's original Bratwurst to beer poach and grill)
6- 12 ounces dark beer (I used local brewer's Coop "Oktoberfest" brew)
2 cups water
1 teaspoon whole coriander seed
1 teaspoon caraway seed
1 inch piece of fresh ginger peeled and chopped
your favorite roll, bun, or nothing at all
In The Kitchen With Scotty's "Boo's Breakfast Mustard"
1. Arrange onion slices and garlic along the bottom of a medium stockpot. Place bratwurst (poke with tooth picks to allow the beer to poach in) on top and then add the beer, water, coriander, caraway, mustard seeds and ginger.
2. Fire up the grill! Bring to a simmer, then down to a slow poach over the grill grates or on a burner.
3. Poach the sausage in the mixture for about 20 minutes. Remove the pan from the heat and let the bratwursts sit in the liquid for 10 more minutes.
4. Remove the sausages with tongs onto a platter. Place the bratwursts on the grill and cook until nicely grilled on the outside and sizzling on the inside (about 10-15 minutes).
5. Serve on a toasted bun, or none at all…. you'll definitely want Boo's Breakfast Mustard with this. It's a must with this recipe!
*SERVE with your favorite style of Sauerkraut , grilled onion and peppers, or check out my recipe for Crustless Potato Tarte with Kalamata Olives and Feta Cheese. Talk about WOW factor!


text:
6288 Clayton St
Frederick CO. 80530 MLS I895144 / Data provided by IRES MLS
As a Denver native and former longtime Boulder resident, I'm highly attuned to the housing trends in the Denver Metro area and Boulder, into the mountain areas of Summit County and beyond. Along with my vast real estate market knowledge and expertise, I've taken over a decade of experience in marketing and sales—having worked with Fortune 500 companies and trained agents on how to best represent their clients—to become fully armed in anticipating my own clients' unique goals, needs and desires.
I am an expert in the Denver Metro and Boulder markets, constantly staying up to date with the local and neighborhood real estate trends and statistics. As the local expert, I serve my clients with the highest level of market insight and integrity, and take pride in being a powerful negotiator who can get your deal from offer through acceptance and the closing table. Whether you're looking for your first home or fifth, a vacation home, income property or all of the above, I aim to gain your utmost trust by communicating every detail from our very first interaction on.
I love being a realtor in the wonderful state of Colorado! During my downtime, I love being outdoors and am an avid hiker and trail runner, and of course in the winter you'll find me on the slopes listening to my current playlist. But, my favorite activity? Doing yoga outside while looking up at the Flatirons in Boulder.
Our Certified Market Expert designation is the only one of its kind. Agents choose from three area-specific certifications—Central Denver, South Suburbs or North Suburbs—and become experts in that area.
Agents who earn this elite designation have not only completed our Market Ed courses—learning the ins and outs of their specialty area's cities and neighborhoods—but they've previewed dozens of homes in each area, giving them an insider's perspective on the nooks and crannies of the metro Denver area. They know what kind of architecture each area offers, and also know the special restaurants, shops, and attractions that make each neighborhood unique.
When you choose an agent with one or more CME designations, you know you're getting a trusted advisor who will guide you in making the smartest real estate investment possible while also finding the community that's the right fit for you.
Thanks for registering! Your new user account has been created.
You can either continue with what you were doing, or visit your Account Dashboard using the options below.
Your search has been successfully saved.
You can either continue your property search, or visit your Account Summary to view or modify your saved searches.

subset: commoncrawl


text:
1. Instead of a bagel, use an English muffin.
2. Instead of low-fat milk, use Greek yogurt.
3. Instead of OJ, eat an orange.
4. Instead of bread use a wrap.
5. Instead of crackers, sub in apple slices.
6. Instead of a flour tortilla, use a corn tortilla.
7. Instead of mixed nuts, eat trail mix.
8. Instead of milk chocolate, eat dark chocolate.
9. Instead of ultralight, drink local craft beer.
10. Instead of corn chips, use radishes as a crunchy chili topper.
11. Instead of a vanilla Frappuccino, order an iced vanilla latte.
12. Instead of a bran muffin, have a bowl of Raisin Bran.
13. Instead of ham + cheddar, fill your omelet with veggies and goat cheese.
14. Instead of a premade parfait, make your own at home.
15. Instead of a cinnamon roll, toast two slices of raisin bread.
16. Instead of butter and syrup, top pancakes with pecans and yogurt.
17. Instead of a Bloody Mary, drink a Mimosa.
18. Instead of a lox and schmear bagel, cut carbs with pumpernickel.
19. Instead of high-cal toppings, top oats with apples and honey.
20. Instead of sausage patties, fry up some center-cut bacon.
21. Instead of traditional trail mix, snack on a whole grain variety.
22. Instead of full-fat ice cream, have an ice cream sandwich.
23. Instead of eating chocolate almonds, spread Nutella on a Graham cracker and top with nuts.
24. Instead of a lemon-lime soda, stir up a lemon sparkler.
25. Instead of cheese in a cracker, spread it on flatbread.
26. Instead of peanuts, have edamame for a protein-filled snack.
5 Healthy Snacks to Make With Toast
12 Ways to Break Your Breakfast Rut
Top 4 Healthiest Frozen Pizzas


text:
Why the World Started Skiing
Year on year people flock to ski resorts around the world to partake in the activity of skiing. However, it's likely a large majority of the population have never asked themselves a crucial question. How did skiing even start? We're going to explain why the world started skiing, and how our beloved snow sport came to be what it is today: It Was a Way to Survive When discussing the origin of skiing, it's difficult to believe the word "survival"


text:
Aims & Scope
The Cybernetics and Information Technologies presents scientific papers including original theoretical as well as application contributions to the subject areas: information processes and systems, operational research, pattern recognition, signal and image processing, artificial intelligence, linguistic modelling, control theory and applications, high performance computing, scientific computations, computer communication technologies, software technologies, information technologies in education (the list is not exhausting). This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. This is in accordance with the BOAI definition of open access
The journal publishes 4 regular issues per annum and some additional special thematic issues with selection of extended papers from international scientific events.
The event organizers cover all the expenses for special thematic issues (publishing fee 350 EURO per paper). They propose guest editor/s who review and select quality papers for the thematic issue and write short preface of the volume with short presentation of the volume thematic and the (groups of) selected papers. After both sides agree on all the details a contract with the organizing university/institution is signed for the special issue publication.
The journal "Cybernetics and Information Technologies" is abstracted/indexed in:
- INSPEC (The Database for Physics, Electronics and Computing),
- AMS Digital Mathematics Registry (American Mathematical Society),
- Elsevier SCOPUS,
- Web of Science – Emerging Sources Citation Index,
- ACM Digital Library
- and other 27 data bases.
The journal has a SJR (Scientific Journal Ranking) value (SJR 2018 = 0.215, SNIP 2018 = 0.595, CiteScore 2018 = 0.84).


text:
In 1974, Mo Rouleau secured a job with a company selling optical frames to retailers throughout the United States. A year later Mo decided that he wanted to import frames on his own into the U.S. instead of working for someone else.
So in 1975, Mo began importing eyewear from Hong Kong and along with his wife Bev started to travel to manufacturers in Italy, France, Germany, and South Korea to find the best fit to produce fine designer eyewear. Along the way Bev started to design more of the eyewear that they were importing and Mo did the marketing and sales for their wholesale business that they owned with great success for over 20 years.
In 1994, after leaving their wholesale business, Mo and Bev had an opportunity to go into the retail side of optical. They purchased an existing retail store in Tamarac Square Shopping Center in February of 1995 and International Optique was born. Bev as the owner began to bring in a variety of unique collections and eclectic styles which has set the store apart from other local stores. Mo went on to develop and manage International Optique's online website that would sell sunglasses to on-line buyers.
Bev asked her daughter Debi to help work at the store, and 21 years later is managing the store with her mom making this the ultimate family optical. Four years ago, Bev and Debi brought on a third staff member Paul Pak, and together they make up the best opticians in the city of Denver.


text:
If you are thinking about sailing your boat into European waters there are a number of factors you need to consider which should be planned and organised in advance.
This page covers:-
1) The Schengen Area, what is it and how long can you stay.
2) Temporary Importation (TI) of non-EU boats and how long can you stay before import tax is payable.
3) What certification skippers are expected to have by some countries, although not required by their home country.
4) Certification required if transiting the inland waters of Europe.
5) Regulations affecting boats permanently imported into the EU.
6) Requirements if you wish to bring your pet with you to the EU.
7) Two sections with useful reports and links to other sites.
European Union Member Countries
Currently, there are 28 member countries in the European Union.
Austria; Belgium; Bulgaria; Croatia; Cyprus; Czech Republic; Denmark (excluding Greenland); Estonia; Finland; France; Germany; Gibraltar; Greece; Hungary; Ireland; Italy; Latvia; Lithuania; Luxembourg; Malta; Netherlands; Poland; Portugal; Romania; Slovak Republic; Slovenia; Spain; Sweden; United Kingdom
With the UK having started the process of leaving the EU, by 2019, the situation will have changed. Noonsite will advise users of how it will affect them once the details are clear.
Last updated April 2017.
The Schengen Area
What is the Schengen Area?
The Schengen Area Agreement came into force in 1995. This Agreement links all member countries with a consistent visa policy and therefore a Schengen visa issued by any country under the Schengen rules will be valid for travel in all the Schengen countries. This means that one visa alone will enable the bearer to travel in all the Schengen countries.
Not all European Union countries are signatories to the Schengen Agreement.
Current members of Schengen Area (coloured blue & green) are:-
Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, and Switzerland.
European and Mediterranean countries not part of the Schengen Area are:-
United Kingdom, Ireland, Croatia, Cyprus, Turkey, Tunisia, Morocco, Albania, Bosnia, Herzegovina, Macedonia, Montenegro, Serbia, and Gibraltar.
There are, of course, other Mediterranean countries which are outside the Schengen Area, but which may not be safe to visit at present.
Short Stay Visits to the Schengen Area
A short stay visit (whether a visa is required or not) to the Schengen Area by non-EU citizens is now defined as a total of 90 days' stay during any 180 day period.
In this instance, the word "any" means: for any 180 day period, one must not spend more than 90 days in the Schengen Area. This is typically calculated from "today" back 180 days: if you have been in the Schengen Area for 90 of those days, you will be in violation of the agreement.
See a full explanation at the European Home Affairs website. Also, see this Noonsite Report.
It is important to remember this restriction when contemplating an extended cruise in northern European waters and/or the Mediterranean if you, or a member of your crew, is a non-EU citizen.
As previously explained, the 90 days does not have to be continuous as it is a total of 90 days during any 180 day period. If you follow this link to European Home Affairs website you will find a link there to a very useful 'Short-Stay calculator' which will enable you to work out the days you can stay in the Schengen Area.
Important Note: There is no Schengen-wide database of entries and exits, border control ensure that you haven't overstayed by looking at the stamps in your passport. This system is not ideal – so it is particularly important that your movements in and out of the Schengen Area Countries are recorded (i.e. with a passport stamp). Always make sure to get stamped when entering and exiting Schengen. You may well have to push for this as many border officers can't be bothered, but it's in your best interest so you have proof you have not overstayed.
Applying for a Schengen Visa
If a Schengen visa is required, then an application must be made to the Embassy or Consulate of the country where your first port of call in the EU is located. Applications should normally be made to the Embassy in your home country, so pre-planning is important as your passport will have to accompany your application.
See this Schengen Visa Application form for all the information required.
Applying for the visa once you have left your home country is very difficult indeed. Not entering the Schengen Agreement Area through the country specified on your application as your point of entry can also cause difficulties.
Travel insurance, including medical cover and repatriation, is also required when you apply for a Schengen visa.
What if I want to Stay for Longer than 90 days without a Break?
Noonsite has investigated extensively, but currently it is not easy to legally extend your stay for longer than a total of 90 days in any 180 day period. The EU does have plans (we have been advised) to introduce a 'Touring Visa', but as with all thing EU, don't hold your breath!
See this EU link for the latest information on this subject.
However, for some nationalities, it is easier than others. In some countries, it is possible to obtain a visa extension (even when it is not necessary to actually have a visa for the first 90 days) or a Long Stay or Resident's Visa. The rules for this vary from country to country, but most limit the visa to 12 months and require evidence that you can support yourself and that you will not work. Some of the countries limit your stay to one country, others allow you to move freely throughout the EU. However, you must both enter and leave from the country granting the visa. It is best to contact the embassy of the chosen country to find out details and to do so before leaving your home country.
One thing to be aware of is that if you have any type of resident's visa, you cannot use your boat in the EU unless it is VAT paid.
What if I want to cruise the Med for 6 months or More?
One way to stay longer in Europe is to make use of the countries that are not part of the Schengen Agreement. Since your 90 days does not have to be continuous, by ducking in and out of the Schengen Area, the 180 day period can become a moveable feast with some careful planning. Using the Short Stay Calculator on the European Home Affairs website page can help you do this.
Basically, you will have to carefully plan your trip so that you spend some time outside the Schengen Area (Turkey, Croatia, Albania, Montenegro, Tunisia, Morocco, Gibraltar, etc.) before returning to the Area to continue cruising (Greece, Italy, France, Spain, etc.). It is particularly important that your movements in and out of the Schengen Area Countries are recorded (i.e. with a passport stamp) and this may not always be easy in some ports. For example, read what we say about difficulties encountered in Malta at this link Noonsite/Immigration/Malta.
How long can I keep my boat in the Schengen Area?
The rules applicable to how long the boats themselves may be kept in a Schengen country depend on whether it is a member of the EU. See EU VAT/Import Duty section below for more details. Norway and Iceland are not members of the EU. See Norway Customs and Iceland Customs for more information.
In summary, a non-EU flagged boat with a non-EU shipper can remain continuously in the EU itself for up to 18 months without paying VAT and each time you leave the EU that 18-month clock re-starts.
Nationals NOT Requiring a Schengen Visa for Stays of Up to 90 Days
There are many countries who are not in the European Union (EU) whose citizens can enter the EU Schengen Zone without needing a visa. Specifically, there are currently 60 countries (as of August 2017) who are not in the EU but are visa-free.
Citizens of these countries are allowed to go into countries in the Schengen Zone for business or travel purposes for up to 90 days. During these 90 days, these visitors are not allowed to work or study but can engage in business and tourism activities.
Nationals NOT Requiring a Schengen Visa for Any Length of Stay.
Citizens, residents and their immediate family members and legal partners of the EU, Norway, and Switzerland.
Who Else can Stay for Longer than 90 days?
Nationals of countries with bilateral agreements with specific countries within the Schengen Area which pre-date the Schengen Agreement are permitted to spend up to 90 days in EACH in each of these countries with no reference to time spent in the rest of the Schengen Area.
Such bilateral agreements are known to exist with:-
Australia (covering Denmark and Germany).
New Zealand (covering Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Iceland, Italy, Luxembourg, The Netherlands, Norway, Poland, Portugal, Spain, Sweden, and Switzerland).
Canada (covering France) – 3 months.
Other 'friendly' countries such as USA, may also have such agreements.
It may be worth having some evidence of this ruling as not all Immigration officials are aware of these exceptions (i.e. confirmation in an e-mail from an Embassy).
Nationals Requiring a Schengen Visa for any length of stay
Afghanistan, Albania, Algeria, Angola, Armenia, Azerbaijan, Bahrain, Bangladesh, Belarus, Belize, Benin, Bhutan, Bolivia, Bosnia-Herzegovina, Botswana, Burma (see Myanmar), Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde Islands, Central African Republic, Chad, China, Colombia, Comoros, Congo (Democratic Republic), Congo (Brazzaville), Côte d'Ivoire, Cuba, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, Equatorial Guinea, Eritrea, Ethiopia , Fiji Islands, Gabon, Gambia, Georgia, Ghana, Grenada, Guinea, Guinea-Bissau, Guyana, Haiti, India, Indonesia, Iran, Iraq, Jamaica, Jordan, Kazakhstan, Kenya, Kyrgystan, Kiribati, Kuwait, Laos, Lebanon, Lesotho, Liberia, Libya, Macedonia, Madagascar, Malawi, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Micronesia, Moldavia, Mongolia, Montenegro, Morocco, Mozambique, Myanmar (formerly Burma), Namibia, Nauru, Nepal, Niger, Nigeria, Northern Marianas (Islands), North Korea, Oman, Pakistan, Palau, Papua New Guinea, Peru, Philippines, Qatar, Russian Federation, Rwanda, Saint Vincent and the Grenadines, Solomon Islands, São Tomé and Principe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Somalia, South Africa, Sri Lanka, Sudan, Suriname, Swaziland, Syria, Tajikistan, Taiwan, Tanzania, Thailand, Togo, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, United Arab Emirates, Uzbekistan, Vanuatu, Vietnam, West Samoa, Yemen, Zambia and Zimbabwe.
Note: This list is subject to change, so see https://ec.europa.eu/home-affairs/sites/homeaffairs/files for the latest list.
European Travel Information and Authorization System (ETIAS)
This new system will be launched in 2020. It's a completely new electronic system which enables keeping track of visitors from countries who do not need a visa to enter the Schengen Zone.
It involves filling in an online application form, which will take approx. 20 minutes to complete, in advance of your travel to the Schengen Zone (2 weeks before), and paying a small fee (similar to the US ESTA).
See more information at https://www.schengenvisainfo.com/etias/.
Last updated: December 2018
EU VAT/Import Duty
Some Frequently Asked Questions about the temporary importation of private non-EU vessels for use in the European Union.
Source: http://ec.europa.eu/taxation_customs/customs/procedural_aspects/imports/temporary_importation/article_994_en.htm
What are the basics?
Non-EU vessels which are intended for re-export may be temporarily brought into and used for private purposes in the EU, or more strictly in the "Customs territory of the Community", (which includes our territorial waters), without Customs duties or Value Added Tax (VAT) needing to be paid. But this can only be done by persons who are not EU residents – in official terms – by people who are "established outside that territory". This facility is thus NOT available to EU residents whatever their nationality.
The boats concerned have to be placed under the "temporary importation procedure" (TI) with Customs and the period of use in the EU is limited in time. When the time is up the boat has to leave, in official jargon this period is called "the period of discharge". The re-exportation of the goods from the Customs territory of the Community is the usual way of ending or "discharging" a temporary importation procedure. If the boat does not leave before the end of that time, then Customs duty and VAT become due.
A boat is temporarily imported into the EU and not into one of the constituent Member States. Thus it can move from one Member State to another with no further Customs formalities during the 18 month period allowed.
It needs to be emphasized that the 18 month TI period only applies to privately owned, non-EU yachts and sailed by non-EU owners or skippers. If an EU owner or skipper sails a non-EU registered boat, then there is now, in practice, no period of TI.
How can a yacht be placed under TI?
Just crossing the frontier of the Customs territory of the Community is in general sufficient. But, you may be required to use a route specified by Customs and they may require you to make an oral or written Customs declaration. It is possible they may require the provision of some kind of security or guarantee to cover the payment of the Customs duties and VAT that become due if the boat does not leave the EU.
How long can the yacht stay in the EU?
Normally, you can use the vessel in the EU for 18 months. In technical terms, the period for discharge for privately used means of sea and inland waterway transport is 18 months. This is laid down in the provisions of the EU Customs Code. If the boat is "laid up" ("put in bond") for a time the possibility exists for not counting the period of non-use (see below).
However, the total time a yacht can remain in the EU is a maximum of 24 months. The amount of paperwork required to place a boat in Customs bond and the restrictions they place on it varies from country to country.
Technically you cannot make use of the boat while it is in bond (i.e. sleep on board) and that you can only visit it to maintain it not to make improvements. That said, whether these rules are actually applied, again varies from country to country.
Yachts registered in Norway, Iceland or Liechtenstein and sailed by non-EU citizens are permitted a period of 6 months sailing and up to 6 months laid up in any 1 year.
Update January 2016 – Re Greece!
Greece has now repealed the law that previously stated that the transit logs issued to non-EU boats were not extendable from 6 months to the normal EU limit of 18 months. So it now conforms to the EU TI rules.
Can I sail in the EU for the Whole 18 months?
The short answer is 'no'.
Although the yacht itself can remain in the EU for 18 months, the skipper is bound by the Schengen visa regulations (whether or not they actually need to apply for a visa) and must leave the Schengen Area after 90 days. See the Schengen Area section for a full explanation of the rules. However, a different non-EU skipper (with the owner's permission) could take over.
Can the 18 months be extended if the yacht is not used? You may want to go home for Christmas!
Yes, as noted above, the eighteen month period may be extended for the time during which the yacht is not used. The EU Customs Code allows for this. However, the maximum overall period during which the yacht can remain in the EU is 24 months.
What Other Restrictions Are There?
Yachts may be temporarily imported for private use only. Under temporary importation, a yacht may not be hired, sold or lent to a resident of the EU. Immediate relatives of the owner may use the boat if they are resident outside of the EU. The boat may be used occasionally by an EU resident, when acting on behalf of the owner and when the owner is himself/herself in the EU.
The VAT relief also applies to the importation of spare parts and accessories to effect repairs or maintenance. This relief only applies to yachts registered outside the EU and owned by a non-EU resident. If you are shipping many items from outside the EU, it is advisable to use the services of an import agent who can deal with all the paperwork and duty calculations on your behalf.
Does the 18 month Rule apply to All Non-EU Registered Boats?
Not if the owner is resident in the EU.
Can you have another period of Temporary Importation? How long must you wait?
Yes, you are not limited to a single period of temporary import. You can sail the yacht out of the EU and when you came back again a new period of temporary importation can begin. The Customs rules do not provide for a "minimum period" during which the goods must remain outside of the Customs territory of the EU.
Whilst it is not required to proceed to a customs office in order to make a declaration of entry, it is perhaps wise to obtain documentary evidence that time has been spent outside the EU. Leaving for a very short time and returning to the same country may be regarded as an abuse of this regulation and is best avoided.
Where can you find the legal texts?
The legal provisions on temporary importation are found in:-
© European Communities, 1995-2003, 2016
This is only a simple explanation of the law and is not comprehensive and some of the rules have been amended since the original rules were drawn up. Noonsite does its best to keep this information updated.
Cautionary Notes
Not all Customs Authorities are familiar with the above. There have been cases of boats being impounded in Portugal in 2013 and charged VAT by Customs authorities who do not recognise that the U.K. Channel Islands are outside the EU and its Customs area, and who also clearly believe that one 18 month period is the TI limit, and you cannot exit and then re-enter the EU to re-set the TI clock. So be wary.
Although Gibraltar is outside the EU VAT customs area, it is part of the EU and the Temporary Importation (TI) clock for non-EU boats starts on entry to the port. Gibraltar should therefore not be relied on to re-set the TI clock.
This is the 'official' position. In practice, some Customs offices regard visiting Gibraltar as being outside the EU and regard the TI 'clock' as being re-set after a visit there.
When is VAT Payable?
VAT is due:-
If a non-EU boat remains in the EU beyond its Temporary Importation relief period (maximum 2 years if part of it is in bond).
If a non-EU boat is sold within the EU.
If a boat is used by an EU resident.
If a VAT-paid boat leaves the EU for more than 3 years and is not returned by the same owner or has more than running repairs done while away.
Paying EU VAT on a Boat
A VAT-paid boat can remain permanently in the EU and be sailed by anyone, whether an EU resident or not.
The amount of VAT to be paid is based on its current value. It is payable at the first port of call once the tax is due. It is, therefore, wise to consider the most advantageous country in which to import the boat. There is not so much variation in VAT rates as there used to be, so it will more likely depend on how sympathetic a valuation can be obtained and how easy the process proves to be.
Evidence of VAT Paid/T2L Form
See this RYA link for all the information about the T2L form.
If you have evidence of the VAT paid (i.e. an original purchase Invoice or a statement letter from a Customs office) then normally you will not need a T2L form. This form is usually only required by commercial importers bringing goods into the EU.
Buying a Boat in the EU
All new boats should have the VAT element of the purchase price shown separately on the Bill of Sale.
2nd hand Boats sold between private buyers are not subject to VAT but it is essential that proof of its VAT paid or VAT exemption status is provided. Exemption granted to boats built before 1 January 1995 and are deemed to have VAT paid status if they were in private ownership and within the EU at midnight on 31 December 1992. A mooring receipt or something similar would provide such evidence.
It is not advisable to buy a boat without this evidence unless you are prepared to pay the VAT due.
Updated March 2019.
EU VAT Rates
For current EU VAT rates see Noonsite/VAT Rates page.
For a list of VAT Authorities see Noonsite/European Union/VAT Authorities page.
International Certificate of Competence
Many officials in European countries expect to see some type of certificate of sailing competence even though the skipper's flag state does not require them to have one. Many charter companies will also require one. For Europe, it is particularly useful to have a European International Certificate of Competence (ICC).
What is "Proof of Competency" and What Does it Cover?
The International Certificate of Competency (ICC) is a set of standards drawn up by a committee of The United Nations Economic Commission for Europe (Resolution 40). It is designed to be recognized throughout Europe and has various categories covering sailboats, power boats (up to 10m or up to 24m), inland and coastal waters.
Who Issues It and How Do I Get One?
Each country which has signed up to the UN Resolution 40 can issue it for its own citizens and residents. This is usually done by the national yachting or boating association. It is granted by a) passing the appropriate theory and practical exam, or b) by holding a similar or higher recognized qualification.
What if I am not a Citizen or Resident of a Resolution 40 Country?
The good news is that anyone who is not a citizen or resident of a country not signed up to resolution 40 (e.g. USA, Canada, Portugal, Spain, etc.) can obtain an ICC by passing the appropriate recognized course. The UK's Royal Yachting Association and International Yacht Training both have sailing schools worldwide where such a course can be taken. See www.rya.org.uk/wheresmynearest for a list of the RYA centres and www.iytworld.com/index.php/schools for those of the IYT.
International Yacht Training (IYT)
Royal Yachting Association (RYA)
European Inland Waterways Regulations
VHF Radio Regulations for European Inland Waterways
If you sail through inland waterways in Europe, you may need an ATIS capable VHF radio with a valid ATIS code.
ATIS, (not to be confused with AIS), stands for Automatic Transmitter Identification System. This system is used on inland waterways in various countries in mainland Europe. At the end of every transmission the radio sends out a unique FFSK data signal, which contains the user or ship's unique ATIS call sign, this identifies you to marine coast stations and inland stations.
RAINWAT is the "Regional Arrangement Concerning the Radiotelephone Service on Inland Waterways" which, through the Basel Arrangement, has introduced the Automatic Transmitter Identification System (ATIS) for vessels making VHF transmissions whilst on the inland waterways of the signatory countries:
Austria; Belgium; Bulgaria; Croatia; Czech Republic; France; Germany; Hungary; Luxembourg; Moldova; The Netherlands; Poland; Romania; Slovakia; Switzerland; Serbia & Montenegro.
The Radio Communications authority of a boat's flag country is responsible for issuing the ATIS number which then has to be programmed into an ATIS-enabled VHF radio.
Mandatory Skipper's Licence for the Inland Waterways
If boating on the inland waterways of Europe (canals and rivers beyond the first sea lock), the skipper must be in possession of the CEVNI (Code Européen des Voies de Navigation Intérieure), endorsement to their International Certificate of Competence (ICC).
Many of the canals and rivers of Europe are serious commercial highways and it is essential to be familiar with the rules and regulations which apply to boats using them.
Last updated April 2017.
Other European Regulations
European Union Recreational Craft Directive (RCD)
Since 16 June 1998 all recreational craft with few exceptions, between 2.5 metres and 24 metres in length, imported into the European Economic Area (EEA) for the first time, and home-built boats if placed on the market within five years of completion, must comply with the essential requirements of the Recreational Craft Directive (RCD) and must be CE marked. The EEA includes all EU countries plus Iceland and Norway.
Boats that will need to comply with the Directive and be CE marked include:
Boats built outside the EEA which were not put into service in the EEA prior to 16 June 1998. Put into service means the first use by the end user but does not include boats put temporarily into service for reasons of tourism or transit.
Boats built for own use if subsequently placed on the EEA market during a period of five years of completion. Placed on the EEA market means the first making available against payment or free of charge.
Boats that do not need to comply with the Directive include:-
Boats completed or put into service in the EEA (and territories*) prior to 16 June 1998.
Boats built in the EEA prior to 16 June 1998 even if exported and subsequently re-imported after 16 June 1998.
Boats built for own use provided they are not subsequently placed on the EEA market during a period of five years.
Boats intended for racing and labeled as such by the manufacturer, his agent or the importer.
Canoes kayaks, gondolas, pedalos, sailing surfboards, powered surfboards, and personal watercraft.
Boats designed before 1950, built predominantly of the original materials and labeled as such by the manufacturer, his agent or the importer.
A useful website to consult on this is http://britishmarine.co.uk
Another useful website on getting a boat CE marked if importing from America is www.cemyboat.com [BROKEN LINK].
Most pets can be moved around Europe if they comply with the regulations of the Pets Passport Scheme and have an EU Pet Passport.
Note: Rabies vaccinations administered by a veterinary practitioner not authorized by an EU country will render the EU Pet Passport invalid for travel.
European Regulation on the movement of pet animals
European Black and Grey Water Regulations
Cruising Regulations: Obtaining an International Certificate of Competence (ICC)
Schengen Visas and VAT: Reports on Cruisers' Understanding
EU VAT Update: Information Affecting Non-EU Boats Visiting Europe
Greece: Difficulties Encountered by Yachts with a Non-EU Port of Registry
European Union VAT Authorities
Spanish Taxes applied to Foreign Registered Boats
Circumnavigating Europe: 11 years of great cruising
Proof of Competency for European Countries
The International Certificate of Competence: Pass Your ICC Test
Importing a Boat into Portugal
European Monetary Union (The Euro)
For more information about the European Union, try their "user-friendly" website at http://europa.eu/index_en.htm
A guide to using your European Health Insurance Card
European Regulation on the movement of pet animals
International Marine Certification Institute


text:
This year is going to be a big year for Holly, with lots of big milestones. Her new bedroom furniture has been ordered and she will then move into a bed, which I am not sure any of us are ready for. She will start potty training, once mummy is brave enough to tackle it and I think that Holly is ready.
But, this week saw the first milestone of the year with my little Holly starting preschool. I know it's a real cliche to say it, but I honestly can't believe that my youngest, the baby of our family has started preschool. It only feels like yesterday that we were bringing her home, after a rather eventful birth and I was thinking (worrying) about how I would cope with two children.
Since we've recently moved house Holly is going to a different preschool to Alice, but one that our friends children go to, which is always nice to have some familiarity. I went to look around before we moved just to be sure that it was the right one for Holly and then we had our induction before Christmas.
Both times we went, she has wanted to go off and play with the toys and been quite happy there. At the induction she joined in with the singing lesson, while I filled in all the paperwork. Of course mummy was there the whole time, so you never really know what they are going to be like on the actual day that you say goodbye and walk out.
Over Christmas we kept talking about Holly starting and we would either get an excited Holly jumping up and down. Or, she would say 'not yet mummy'. I never pushed it, just kept reminding her that she would be starting soon. As we got closer to the day and we got her bag all ready and everything labeled up. She was very excited to have her bag and her new lunchbox with a flower on it.
The day arrived and thankfully she was an excited Holly and couldn't wait to put her backpack on and get going. I managed to get a couple of photos, not the best ones, as she just wanted to get going. But I had to have our family tradition of them stood in front of the wooden door, but its a new door for us and it's now white in our new home! I think from her face you can see how excited she was.
In fact she was so excited that when we were dropping Alice off at school, she was crying because I didn't have her bag. It was in the car!
Anyway after Alice went into school, but not before telling Holly she hopes she has a lovely time. We got back in the car and she was very excited, thankfully it's only a couple of minutes down the road as I think she would have burst otherwise.
We saw our friends when we arrived and walked in with them. She found her peg already for her with her name on and hung her coat and bag up. Then she asked me if she could go and play and with that she ran off to the toy kitchen. I met her key worker and we went over to Holly together. She showed Holly where all the food was for the kitchen and then told her that mummy was going to leave now and be back later. With that Holly came and gave me a big hug and kiss and said 'see you later'.
Whilst of course I'm pleased that she was happy to stay there and she didn't cry. I did leave with a heavy heart. My baby girl is all grown up and apart from being left with family, I've never left her. But, I have to remind myself that I should be proud that we've raised a confident little girl that is ready to start experiencing this world without mummy by her side.
I also have to remind myself that she is only going one morning a week and that is no time at all. I'm only ready to share her for a little bit. I do think that it's the right decision to send her to preschool. Until now she hasn't really socialised with anyone that she hasn't met with me and all the children are either family friends or Alice's friends. It will do her good to not only socialise, but to play, explore and learn new skills. Things that I am not able to teach her at home.
This time next year I will have filled in the school application for her and starting that journey in preparing her for school in September. I can't even bear to type those words, let alone think about my baby girl at school. But it is a fact and a reality that we need to prepare her for it.
So, whilst I drove home with two empty car seats in the back and remembering that I didn't have to listen to nursery rhymes anymore. I did have a little cry, not because I was worried about her or because I didn't want her to go. But, that I honestly can't believe how quickly the years have gone and it was a reminder to myself to really cherish this time. Because I know that this time before school will fly by too and that I will soon have two little school girls.
This week Holly's first day to preschool may not be an ordinary moment, but a real milestone in her life. But, I know that it will soon be an everyday ordinary moment that has become part of our everyday life.
Joining Katie from Mummy Daddy Me for The Ordinary Moments


text:
After BEA, I was lucky enough to come home with several books from the HarperTeen fall lineup. I've been snacking on them between edits, and I'm finally prepared to share my thoughts on them with you. With my handy new rating system*, you should be able to figure out which books are the right ones for you. The first three on the pile are below, and I should hopefully have more for you soon! Enjoi!
Shatter Me by Tahereh Mafi
Release Date: November 15, 2011. If you want to ignore your family on Thanksgiving, this is a good alternative to football.
The general idea: No touchy! No touch! Ohohohwait! Do you want to die? No? Then NO TOUCH!
Thoughts upon seeing the cover art: Cover Art and I are playing a game of hide and seek. Cover Art is winning. (It should be coming out in July.)
It made me feel: Claustrophobic.
Romance: Steamy semi-orphan love. Very steamy. And very semi-orphan.
Highlight: Crossed out sentences.
Read it if you like: The X-Men, saying "Don't taze me, bro!", Twilight.
Rating: A heaping handful of Skittles.
Cold Kiss by Amy Garvey
Release Date: September 20, 2011. Which is great because you should be having cold kisses by then. Get it… GET IT? It's the fall, people…
The general idea: *sings* My boyfriend's back and you're gonna be in trouble… um, because he's dead.
Thoughts upon seeing the cover art: Smurfette? Girl, you look good!
It made me feel: Glad to be normal.
Romance: Both slightly creepy necro-style and adorable breathing-people type.
Highlight: It makes you feel like you too could write spells!
Read it if you like: Bakeries, The Osbournes, Swoon.
Rating: 6 double-stuff Oreos with milk.
The Carrier of the Mark by Leigh Fallon
Release Date: October 4, 2011. Just in time for trick-or-treaters! *sits pile by door with a sign that says "Please take one"*
The general idea: There's something on my neck, and that boy is hot, but, seriously, what's up with— *magic explosion!*
Thoughts upon seeing the cover art: Oh no! She's snagged her dress on something! Oh wait…
It made me feel: American.
Romance: Angsty, Floaty, Arranged, Awkward, Sleepy, Bashful, and Doc.
Highlight: Weird Irish names!
Read it if you like: yelling out "I'm on a boat!", Wicked Lovely, Sudoku.
Rating: 7 Reese's peanut butter cups.
*Any book that gets a candy or dessert reference is doing pretty good, and you should probably check it out, but a book with something like alfalfa sprouts next to it? RUN! If, at any point, you see a book get rated with Raisinetes or red velvet cake, then we've found literary magic, people! Steal a car** to get to the bookstore if that's what it takes.
**Don't steal cars.


text:
Stair Lifts For Elderly Idea
Installed on your wall beside a great picture list that could climb stairs. And down any stairs ideas posted at home decorating. Stair lifts for elderly idea, parents with navigating your carpets clean with you feel able to know that can be it is a great idea is a change your carpets clean with ease. You regain your stairlift battery driven system elderly parents with a great picture list that can be installed on august. Hopefully you are seen for stairs with navigating your independence in your ideas chair lift its a surveyor to solve this eliminates the elderly person who.stair lifts for elderly idea


text:
Ally Machate Believes in the Power of Books to Change Lives
Listen to the episode (0:36:43)
In just 2 short hours...
...learn the skills that can make you an exceptional leader! I'll send you my leadership playbook directly to your inbox, right now!
Kick Off!
It's almost 2017 and the publishing industry has been turned upside down in the last few years by tech giants like Amazon who allow anyone to publish anything, anywhere, anytime. Given our highly digital world, a big question on book lovers' minds everywhere is — do books still matter in a Snapchat world?
Today's PYP MVP Ally Machate has a unique perspective on the state of books today. She is the founder of The Writer's Ally, an award-winning business that offers expert writing and editorial services to business professionals, publishers, agents, and authors. Ally is a bestselling book collaborator, award-winning editor, and expert publishing consultant who loves using her insider knowledge of the publishing industry and wealth of experience to lead serious authors toward publishing success. Since 1999, she has supported authors on their publishing journey and takes pride in serving as their books' best ally. We had a great time geeking out about books on today's show, and you will too!
Move the Chains
Ally Machate recalls how a few years into here freelancing career, she was saying yes to everything that came across her desk. The result? Ally became exhausted, overbooked, and stressed out. She also stopped loving her work, which made her not want to show up at all.
She knew things needed to change, and so she did two things: she decided to specialize, and she expanded her team.
The shifts in her business model led Ally to scoring big and loving to play the game again. One of her biggest and most recent wins was when she worked with Navy Seal Commander Mark Divine on his book, The Way of the Seal, which became a national bestseller.
Interview Links
Ally's websites: The Writer's Ally and Ally Machate
Ally's book recommendations:
The 12-Week Year: Get More Done in 12 Weeks than Others Get Done in a Year


text:
Young animals need vaccinations to keep them healthy and protect them against serious infectious diseases. Not all infectious diseases can be successfully treated, or cured, and some cases are fatal.
Vaccination provides active immunity against disease by the body producing antibodies after injection with the vaccine.Antibody production takes about 2 weeks to be of high enough levels for protection against disease. However, immunity wanes with time and so regular boosters are needed during an animal's life.
Vaccination in dogs protects against:
- Canine Distemper
- Canine Hepatitis (Adenovirus)
- Canine Parvovirus
- Canine Cough (Parainfluenza virus and Bordetella Bronchiseptica)
Puppies are vaccinated from six weeks and boosters are given four weeks later, and then at regular intervals for the rest of their lives.
Vaccination in cats protects against:
- Feline Enteritis
- Feline Respiratory Disease (Rhinotracheitis and Calicivirus)
- Chlamydia
- Feline Leukaemia
- Feline AIDS
A vaccination regime in kittens starts at eight weeks of age, with two or three boosters, depending on the chosen vaccination. Boosters are necessary at regular intervals for the rest of the cat's life, as immunity weakens over time.
Heartworm disease is a potentially life-threatening condition for dogs and cats. It is caused by a worm that lives in the heart and the nearby blood vessels of the lungs. The immature forms of the heartworm are called larvae or microfilariae, and they circulate in the bloodstream.
The disease is spread when mosquitos bite infected dogs or cats, sucking up blood and the microfilariae, and then injecting them into other dogs or cats. Dogs and cats do not have to be in contact with other animals to develop heartworm. Cats are more resistant to the infection than dogs but are still susceptible. 65% of dogs in Australia live in high heartworm expectancy areas.
Preventative medication against heartworm disease starts from an early age. The medication may take the form of a once-a-year injection, tablets, meaty chews or spot-on products for dogs, or tablets or spot-ons for cats.
All dogs and cats require regular worming to control the intestinal worms- roundworms, hookworms, whipworms and tapeworms. It is very important to do so if there are children in contact with the pets, as most of these worms can be transmitted to humans, posing a health hazard especially to children.
Puppies and kittens may have intestinal worms at a young age, as the worms are passed on from their mother through the placenta before birth and through the milk after birth.
It is recommended that puppies be wormed every two weeks from two weeks of age until twelve weeks, and thereafter once a month until six months old. After that age, all dogs should be wormed with a good quality all-wormer every three months, for life. Working dogs on farms must be wormed regularly, and access to sheep offal must be off limits.
Kittens need to be wormed at six, eight and twelve weeks of age, then every three months. Adult cats should be wormed with a good quality all-wormer every three months for life. For cats that spend time outdoors or have fleas, it is important that the medication treats tapeworms as these may be transmitted by eating birds, mice, rabbits, lizards, frogs, snakes etc., or by grooming themselves and swallowing fleas.
Intestinal worms may be treated with the good quality worming tablets, meaty chews, liquid, or spot-on products. A spot-on product is available for cats that also treats tapeworms and is very popular when dealing with cats that are hard to dose by mouth.
Fleas are parasites which live on the skin of companion animals. Young, old or sick animals are more at risk of infestation.
Adult fleas need to live on animals to feed on blood and survive. The eggs they lay fall off the animal into the environment, where they develop into larvae after a few days. The larvae like to live in dark places, including soil, sand, soft furnishings, carpeting, bedding etc., and feed off organic debris, flea faeces and other larvae. After 3 stages of life as a larva, it makes a cocoon and forms a pupa. Pupae can live in the environment for many months and stimulation from vibration, warmth and carbon dioxide from other mammals causes adult fleas to emerge.
Control of fleas is necessary for several reasons: skin diseases, transmission of infectious diseases, tapeworm infestation, anaemia from blood sucking and flea bites and infectious diseases in people.
Flea infestations can be controlled with monthly applications of quality spot-on products such as: Advantage, Frontline Plus.
Puppies and kittens may be treated from weaning, or eight weeks of age, depending on the product. Treatment of the mother also treats the un-weaned puppies and kittens. All animals in contact should be treated at the same time.
Overpopulation of dogs and cats in Australia is a major problem that leads to crowded animal shelters and euthanasia of unwanted animals. Sterilisation greatly reduces over-population, but also makes a better pet with fewer health concerns.
Sterilisation of females is called spaying, and of males, castration.
Apart from the absence of seasons and pregnancies, the benefits of spaying are a reduction in the risk of mammary tumours (breast cancer) and an elimination of the risk of pyometra (infection of the uterus). In dogs, there is a 25% chance of developing mammary tumours if not sterilised by three years of age. Female dogs sterilised before the age of twelve months very rarely develop them. Pyometra is usually seen in middle-ged dogs but may occur at a much younger age.
Spaying of dogs and cats involves the surgical removal of the ovaries and uterus under general anaesthesia. It is a day surgery. It is best performed at 4-5 months of age, before she comes into season for the first time. There is no benefit to female dogs and cats to have a season or a litter before sterilisation.
The benefits of castration in dogs are less aggressive behaviour towards people and other dogs, and an absence of wandering to find females, a reduction in 'marking', which is urinating on objects especially where other dogs have already marked. Health benefits include a reduction in the incidence of anal tumours, perineal hernias and prostate disease.
Benefits of castrating male cats include a reduction in fighting other cats, an absence of wandering to find females and less spraying of urine to mark territory.
Castration of dogs and cats involves the removal of the testicles under general anaesthesia. It is a day surgery and may be performed from four to five months of age.
Sterilisation has no effect on the animal's personality. Some weight gain may occur but this is usually due to the energy requirements decreasing with age and no corresponding change in the amount or type of food fed.
Animals suffer from the majority of dental disorders that humans do. Periodontal disease is the most common cause of early tooth loss in dogs and cats, as well as in humans. A large number of dogs and cats over the age of three years suffer from periodontal disease. If left untreated animals may suffer from considerable severe pain and may develop heart, liver and kidney disease.
Treatment of dental conditions is the same as in humans. Regular check-ups are essential and appropriate treatment, e.g. scaling, extraction etc. is undertaken. After treatment, preventative measures such as brushing teeth, dental diets, or medications in drinking water may be helpful.
Microchips are electronic chips, roughly the size of grains of rice, which are encoded with a number. These are simply, and permanently, implanted under the skin by a veterinarian or authorised implanter. The number is read with an electronic scanner. Lost or stolen animals are identified through these chips and owners are then contacted.
Under the WA Dog Amendment Bill 2013, in place from 1st November 2013, all new dogs are required to be microchipped for registration purposes. Registered dogs transferred to new owners after 1st November 2013 need to be microchipped before being sold or transferred. For dogs already owned, microchipping is compulsory from 1st November 2015.
Under the WA Cat Act 2011, which took effect from 1st November 2013, all cats over six months of age must be microchipped, sterilised and registered with a relevant local government.
All pets, even short-coated breeds, benefit from, and enjoy, being regularly groomed. Regular brushing promotes a healthy coat and skin and can be started at an early age.
Long-haired breeds require frequent brushing or clipping of the coat to prevent the hair from matting up. Clipping with electric clippers may be started at four to five months of age and is best undertaken by a calm and experienced groomer. Bathing, plucking ears and trimming nails are also included in the service.
Bathing companion animals with mild soap-free shampoo is recommended once a month. Too frequent washing may lead to dry itchy skin, which is caused by stripping the natural oils.


text:
Younger Set
• Prepare ahead 3 - 8x10ish papers or boards and write 1 of these 3 phrases on each: Commitment, Compromise, Conflict
• Place 3 chairs in a line in front of the group.
• Ask the youth to name someone God tells us of in the Bible that loved God with everything he/she was and had, obeyed God when He called, believed God loved and forgave him/her, and helped others know the true God. Say, "This person had commitment to God and would sit in this 1st chair". Place or tape the word, "Commitment" on that chair. (This person is NOT perfect, like Jesus, but trusts in God for everything in life.)
• Ask the youth if they know of someone living TODAY that displays "Commitment"?
• Repeat the 2 steps above for the 2nd chair, using the word "Compromise". An example of this is Solomon who loved God but also worshipped his foreign wives' false gods, or Jonah who ran away when God told him to go to Nineveh, or Saul who knew God but killed the early Christians. (This person knows about God, but falls away in temptation of doubt or disbelief.) God desires to draw this person to repentance and back to the first chair!
• Repeat the same process for the 3rd chair, using the word "Conflict". Examples of this are Absalom who rebelled against the king God had put in place - his father David, or Judas who betrayed Jesus and turned away from God's forgiveness, or Ananias & Sapphira who hardened their hearts against the truth and planned a lie before God. (This person makes a HABIT of pride, stubbornness, and disobedience.) God is patient with this person and keeps trying to draw him/her back to God's grace unless the person totally and finally rejects God.
• BIG QUESTION: Which chair do YOU want to stay in?
• How do we help each other stay in that 1st chair? (Read God's Word every day! Pray every day! Regularly go to church, Sunday School, and Connection Group!)
• Read Deuteronomy 6:4-9 and ask what other activities God says will help our commitment? 1) Talk about what God says and what the Bible means OFTEN - at meals, in car rides, before bed 2) Wear clothes, jewelry, put scriptural symbols and items in homes, at work, in school lockers 3) MEMORIZE God's Word 4) Carry the Word into our daily lives with serving actions and words that show God's will and ways.
Adults - These "points to ponder" are based on materials created by Bruce Wilkinson. His "3 chairs" visual is a powerful image to help us evaluate our current faith journey:
Points to Ponder - Which chair do I sit in? Which chair do my children, friends, relatives sit in? In my home, do I intentionally design life to CENTER around God and His Word? Does our family interact with God's truth and grace in visual, mental, verbal, tactile, emotional and relational ways? Am I authentic and transparent with family and friends? What next steps can I & my family take to be more engaged with God and His Word?
READ Deuteronomy 6:4-9 NIV
4 Hear, O Israel: The Lord our God, the Lord is one. 5 Love the Lord your God with all your heart and with all your soul and with all your strength. 6 These commandments that I give you today are to be on your hearts. 7 Impress them on your children. Talk about them when you sit at home and when you walk along the road, when you lie down and when you get up. 8 Tie them as symbols on your hands and bind them on your foreheads. 9 Write them on the doorframes of your houses and on your gates.
Parables of the Kingdom has shared deeper connections and That all are shared to manage your online stories and . Then all the users happy to manage your updates from this blog
Beverly Iverson
It should be interesting! I will check essay writer reviews you link, thank you. I think you also are a fantastic paper writer and it is so true! You inspiration is amazing.
essays uk
Motivating and remarkable as well. We all need to learn such things and must follow them in our lives too to get the similar results. Beautiful article you can learn to help others.
the fantastic paper writer and it also true. Thank you for sharing the post. Great!
Thank you for sharing such a good and useful information here in the blog for everywhere.
music mania
This is really awesome... I like your post and looking forward to it..
Thanks for sharing this great content here I love this post very much
You have done a great job on this article. It's very readable and highly intelligent. I must want to say thanks for making this post.
[url="http://www.astickerprinting.com/Custom-Vinyl-Stickers"]Custom vinyl stickers printing[/url]
usps tracking
As a leader, you need to identify and focus on the inner strengths of the business. That is the root of any business. Imagine the business as a tree which will grow with time and give fruits For More Information Visit.
preethi jayaram
Fortnite Battle Royale is the always free Fortnite battle royale
Other posts by ELC Editor


text:
I am trying to help out my friends at Race Forward (formerly the ARC; they produce Colorlines, which many of you know) with some fundraising this year (full disclosure - I am a member of their advisory board). So I'm offering these special VIP Upgrade Packages in every city of my tour, to benefit Race Forward. If you already have a ticket, you can buy one of these packages for $55* and it will include a VIP meet and greet with me after the show, and an autographed, personalized tour poster. I love these posters. My friend Dima Drjuchin made them! But most importantly you get to help an amazing organization that is on the frontlines of racial justice.
*Apologies for the typo in Kamau's recent mailer. The price for the VIP upgrade is $55, not $50. - Team WKB*


text:
Welcome Alumni!
Just because you've graduated doesn't mean you can't use the Libraries! Members of the UNLV alumni association Rebels Forever with photo ID get a number of borrowing and usage privileges, including the ability to borrow books, use library computers to access the internet, and access the campus wireless network.


text:
Milk profits have hit a 25-year low for dairy farmers, prompting a national kill-off of more than 100,000 cows with more to come.
With the sour economy, foreign markets once thirsty for U.S. milk have dried up, creating a dairy glut that has driven prices so low farmers are operating at a loss. Yet consumers aren't seeing steep discounts and might not as dairy cooperatives work to take 2 billion pounds of milk off the market.
"Up until a year ago, about 11 percent of the what's produced in the United States was going overseas," said Walt Wosje of Cooperatives Working Together, a national dairy group. "Today we're down to 5 percent, which means 6 percent is hanging around our necks."
Before the global economic meltdown, dairy exports were expanding rapidly. Foreign countries bought $3.82 billion of U.S. dairy products last year, according to the U.S. Dairy Council, a 16 percent increase from the year before.
That growth made the industry profitable even as the prices of corn and soybean feed skyrocketed. Dairy producers were expanding to meet foreign demand when the economy crashed.
Foreign sales in the first quarter were 50 percent of what they were for the same period in 2008 and have only gotten worse.
"Oh gee, we're operating at a loss. How can we do this?" said the Rev. Elias Wipf of New Rockport Colony in Choteau. "Corn is high, soybeans are high. You could say, what isn't high?"
The New Rockport Hutterite Colony belongs to the Montana Milk Producers Association, a dairy farmer group that sells milk to Meadow Gold.
New Rockport's milk is selling for $11.42 for 100 pounds, which is how dairy is measured at the production level. The price is set by the state Milk Control Board, which makes a modest adjustment to national rate set by the U.S. Department of Agriculture based on commodity market prices. Right now that price would have to increase $4.38 to cover the average costs of running an American dairy farm, according to the USDA.
It has been months since the market price was high enough to pay the bills, and many farmers have been dipping into savings or subsidizing their milk business with profits from the other things they raise.
Montana farmers say they're merely along for the ride.
There's no milk glut in the Treasure State, which produces enough milk for Montana consumers plus a little more for neighboring states. Dairy farmers here haven't participated in drives to rein in the milk supply by killing cattle.
Just over the border in Idaho, farmers are being paid 10 cents for every 100 pounds of milk taken out of production via slaughter. Western states account for nearly 40,000 of the dairy cows turned to hamburger so far.
You have free articles remaining.
Still, dairy farmers in Montana nervously wait for prices to rebound. They've heard stories about farms going bankrupt in other states.
At Mountain View Colony near Broadview, Mark Kleinsasser milks 150 cows twice a day no matter what the dairy payout is.
The black and white Holsteins lumber across the milking barn's clay tile floor and into stainless-steel milking stalls with little prodding.
After five minutes of milking, their udders no longer bulge, and the stalls open like racing gates at a horse track. Their white milk courses through through clear collection tubes and into a cooling tank next door.
"We ship 21,000 pounds of milk every other day to Meadow Gold in Billings," Kleinsasser says between milkings.
Eventually the milk is jugged and shipped to Albertsons or Wal-Mart. It's a point of pride in the colony that when Billings drinks milk, it probably comes from the colony.
There's also frustration that the retail price isn't lower, which the farmers reason would sell more milk.
Grocery store milk prices haven't reflected falling farm payouts. The Consumer Price Index indicates that retail milk prices have fallen just 13 percent since January, with an average price of $3 a gallon, while farmers make less than $1 a gallon, according to the National Milk Producers Federation.
Country Classic Diary Cooperative of Bozeman, which produces more than 60 percent of Montana's milk, said only one person in its organization could explain the price difference, and he was on vacation. Dean Foods, the nation's largest dairy supplier and owner of Meadow Gold, referred all questions to the International Dairy Foods Association.
The association contends that consumer milk prices have gone down roughly 68 cents a gallon in the last year.
The price drop is not as steep as dairy farmer profit declines, but farmers receive a blended price for various classes of milk. That blended price is less than the isolated price for Class I diary, which includes table milk. The Class I price and the retail price have experienced similar decreases, according to IDFA.
Jim Tillison, chief operation officer for Cooperatives Working Together, said another round of herd reductions could be in order if prices don't improve. He doesn't expect the number of cows culled so far to affect consumer milk prices.
"Retail prices have been slow to reflect the dramatic decline in dairy farmer milk prices," Tillison said. "We would expect that retail dairy product prices would be as slow to reflect positive changes in dairy farmer milk prices as they have been in reflecting the drop in farm milk prices."


text:
Hello friends! I have some really exciting news to share with you. I've been itching to tell you about this for weeks, but I just got the details nailed down a few days ago. When God gave me the vision for Leslie Ann Jones Ministries, he also laid on my heart a conviction that the LAJ shop would be more than a for-profit business. He made it very clear to me that a portion of shop proceeds would go to missions, and I've spent the past several months searching for the perfect partnership.
Today, I'm happy to announce that Leslie Ann Jones Ministries/Muscadine Press will donate 10 percent of ALL shop profits to Amazima. Amazima is a ministry dedicated to living out the love of Jesus by educating and empowering the people of Uganda and the communities in which they serve. Founded in 2008 by Katie Davis Majors, author of Kisses from Katie, Amazima offers hope and life to those who need it most. In addition to providing education and meals for hundreds of area children, Amazima also provides vocational instruction for adults. The women's beading circle has allowed 31 women to rewrite their stories, and the farming project has provided both sustenance and a means of income for local families. Every single outreach of Amazima Ministries, whether education sponsorship, feeding the hungry, vocational instruction, or medical care, is accompanied with Biblical teaching and spiritual encouragement.
If you stop by Muscadine Press, you'll notice a "Giving" tab at the top of the page. As time goes on, I'll update that page with stats on how much we've given to date and how that money is being used in Uganda. For example: did you know that it only takes $0.17 to provide a meal for a child in Uganda? That means that the purchase of just one Dwell Journal = six meals for hungry kids.
I'm so excited about this partnership I can't hardly stand it! When the shop opens on Monday (just a few days away!), know that your purchases make a difference. Buying a journal or mug for yourself will also buy food, clothing, and medical supplies for people who need it most.
Be sure to check back in on Monday for Launch Day specials! Hope to see you then!
Until next time, grace and peace.


text:
Release: Dögel IT-Management Evalaze 1.0
In June last year, virtualization.info covered Dögel IT-Mangement, a company entering the application virtualization market, with a product called Evalaze.
Now Dögel IT-Management has released version 1.0 of its Evalaze application virtualization product.
Evalaze provides a sandbox in the Windows OS providing file system and registry redirection. Applications are captured in snapshots and provided as EXE files which can be executed on clients.
Evalaze will be provided in a Free Edition with limited functionality for changing settings and Private Professional and Commercial Editions offering added functionality like isolation modes, file system and registry adjustment functionality and individualization of the splash screen.
- Support for running on top of Windows 2000, XP,Vista, Windows 7, and Windows Server 2003 and 2008
- Application virtualization runs entirely in user mode.
- All virtualized applications, as well as any other instance, run in the same virtual environment.
- Support for 32bit applications on 64bit systems
- Running 16-bit application on 32-bit Windows machine.
- Determine whether the sandbox should automatically be deleted when the virtual application is closed.
- Adaptable home screen
virtualization.info Newest articles
June 13th, 2017
Log Insight is a log aggregation, management and analysis tool, that VMware first introduced in 2013 and considered a competitor of Splunk.
Yesterday VMware announced the release of version 4.5, available for…
June 6th, 2017
Today VMware announced the latest release of its cloud management platform vRealize Automation, former vCloud Automation Center.
VMware vRealize Automation 7.3 release notes can be found at this link.
February 9th, 2017
"We see greater potential strategic opportunity in NSX over the next decade than our franchise product vSphere has had for the past decade."
said VMware's CEO Pat Gelsinger talking about…
November 22nd, 2016
Encryption of virtual machines is something that has been requested for years by the security community. VMware continued to postpone its implementation due to the negative operational impact that many…
November 1st, 2016
In September 2012 Dell announced to have completed the acquisition of Quest Software, a Californian company with an history in systems management, security, business intelligence and, falling back in our…
October 21st, 2016
Citrix announced its financial results for third quarter 2016.
The revenues for the second quarter were $841 million for an increase of 3% compared to Q3 2015.
Net income was $132…
October 19th, 2016
2016 edition of VMworld US has been quite turbulent, on the other hand during VMworld Europe, happening these days in Barcelona, the company announced a few more products for the…
October 18th, 2016
Log Insight is a log aggregation, management and analisys tool, that VMware first introduced in 2013 and now is usually compared with Splunk.
Yesterday VMware announced Log Insight's new major…
October 13th, 2016
Yesterday Microsoft announced the general availability of Windows Server 2016 which the company defines as a cloud-ready OS.
Beside fancy definitions, one of the most relevant perks of this release…
September 22nd, 2016
During Oracle OpenWorld 2016 the company released version 3.4.2 of its enterprise virtualization solution.
Oracle VM is available for both x86 and SPARC based processor architectures and uses the Xen hypervisor…
September 1st, 2016
Today was the last day of VMware's flagship conference VMworld in Las Vegas, an highly controversial edition which left a good chunk of the audience disoriented if not properly disappointed….
August 11th, 2016
Last week Gartner updated its Magic Quadrant for Cloud Infrastructure as a Service (IaaS) for the year 2016. The Magic Quadrant for the year 2015 was released in May last year…
August 2nd, 2016
Ansible is one of the four main players in the automation market, younger then the well known Chef and Puppet, has been launched in 2013 in Durham, N.C. and acquired…
July 19th, 2016
Yesterday IBM announced its results for Q2 2016.
If we compare with the same quarter in 2015 earnings per share, from continuing operations, decreased 22%. Net income, from continuing operations,…
Copyright © 2003-2019 virtualization.info. All rights reserved.
virtualization.info | cloudcomputing.info


text:
- Written by dorothy drake
Developing World-Class Debt Collectors
Collection Education Scholarships Available
Wyoming, MN March , 2017. Keeping debt collectors up-to-date with fundamental resources and regulatory changes is one secret of a successful collection department. With changes to the industry coming from every direction, it can be a challenge to keep staff informed. Now in its seventh year, the CU Recovery Collection Academy educational conference represents a debt recovery strategy geared specifically toward reducing credit union delinquency. CU Recovery shares its 25+ years of experience by presenting collection best practices, offering peer-to-peer networking opportunities, and speakers covering topics important to day-to-day operations. The 2.5 day Academy curriculum is formulated from attendee feedback on topics that are essential to the health and success of credit union collection departments.
Recognizing that budgets can be strained, the Academy continues to offer a scholarship program that includes free Academy tuition and hotel accommodations to credit union staff member(s) that are chosen. The award(s) are based on the submission of short essays on their collection department professional development and overall goals. Details can be found at www.curecovery.com under the Training tab.
CU Recovery views the future of training to be trending toward establishing resources that are member- focused and dedicated to supplying collectors with the working knowledge, skills, and resources that are needed, when they are needed. And with studies continuing to show that workers learn best from one another, or from peers in the same industry, the value of the Collection Academy curriculum has increased exponentially.
In a statement from Wendy Elieff, Senior Vice President of Sales & Service for CU Recovery, "We are excited about the 2017 Collection Academy schedule of speakers and roundtable discussions. The topics will be of interest to credit unions of any size." She also points out that when collection staff are able to relate to actual experiences and ask questions, they are motivated to take ideas back to their department and tailor to its individual needs.


text: Milwaukee is known for it's beer, midwestern-flavored urban culture, and its working-class history depicted by the classic TV shows Laverne and Shirley and Happy Days. German, Irish, Italian, Polish, Greek, and Jewish folk originally settled in the area, with even more people groups attracted to the city for jobs in manufacturing. To make great cities it takes great people, and in that Milwaukee had no shortage. Theodore Vilter and his brothers were living examples of the American Dream, right on the shores of Lake Michigan.


text:
Things Hermione Has Taught Me
"You've got the emotional range of a teaspoon!" - Hermione Granger, Harry Potter
17:00 Unknown 8 Comments
"You've got the emotional range of a teaspoon!" - Hermione Granger, Harry Potter
I love this idea ! I think it would make a brilliant series and I can't wait to see more :) Hermione taught me not to let where you come from affect where you're going, we're all equal and all amazing :) YOur quote at the end made my giggle aha :)
Lots of love, Marianne xxx
Hermione is awesome!!! Smart is sexy, she taught me that girls should not play dumb. :)ReplyDelete
I burst out laughing at the "It's LeviOsa, not LeviosAR!" I am a huge Harry Potter fan, this post brings me back memories of my childhood.
amazing blog post :D I just love blogs like this !! keep up the good work girl :)
come say hi
Have a great day :)


text: I am really interested in going to Zimbabwe for 2010 but am really worried about the conditions there. Did anyone on here go in 2009? Is it safe to land in Harare or Bulawayo and travel to the hunting area? If you read the US state department website it sounds like a war zone. No offense to the outfitters who are working there but you guys have endured so much so far that I am afraid your sense of what is normal is different than mine. I want to support hunting in Zimbabwe but I have a wife and kids to think about and I would sure hate to get killed in the middle of someone else's political struggle. Any input on the current conditions is appreciated.


text:
WEBgems maintains your website when you don't feel like doing it.
Maintenance on your website is an important factor in order to be succesful. Search engines will list your site higher when your site is regularly updated. You will be more likely to attract new visitors and visitors who were on your site before are more likely to return. Furthermore your site be will more stable and less vulnerable to viruses and attacks.
Maintenance on WordPress-sites is fairly easy but -as all things- does take time. In case you prefer to have the maintenance done, then enlist to one of our 2 monthly maintenance packages.
Basic Maintenance
-We act as the technical contact with your website hosting company.
-We monitor and perform technical updates (system and plugins).
-We scan for viruses and spyware on your site.
-We assure safety and help with repair when needed.
-We back up your site monthly.
-We restore the site when needed.
Price: 27.50 euro per month
Premium Maintenance
-All of the above
-We assist with content management on your site.
-We assist with promoting your Facebook and Twitter accounts.
-We act as tecnical support.
Price: on request and depends on your wishes.
WEBgems… clear websites with your personality!


text:
Well-being in Oberstaufen-unwind, relax and recharge your batteries.
Forget about your everyday troubles and enjoy the well-being and relaxation Bavarian style. We offer that perfect combination here in Hotel Adler, Oberstaufen.
Holistic holidays have a long tradition here in Oberstaufen. The ever changing landscape and the healthy alpine climate are the reasons why this is the perfect location for a health holiday. It doesn't matter if you choose to stay longer or for a short break, we are here to pamper you.
Book your own individual well-being package here
After a day out in the countryside hiking, you can spend some time in our hotel feel-good spa area and just regenerate and relax: take time out from your busy hectic schedule and enjoy with all your senses!
Switch off and rekindle your soul in our peaceful oasis:
- Aroma steam grotto including a light therapy
- Heated benches
- Finnish sauna
- Sanarium (steam room & sauna combo)
- Multi-sensory shower
- Jacuzzi
- "Sebastian Kneipp" water hose
- Infra-red heated cabin
- Hydro-jet massage bed
- Solarium
- Studio with gym and power plate
- Beauty treatments and various massages
Do you feel like relaxing? Book your relaxation holiday here!
If you are looking for a healthy alternative then you will find it here. In my massage oasis you can forget everything around you. It is my job to give you a massage that will ease your stress and help you to unwind and I do this with all of my heart, because it's my profession! Ask me to advise you- I can put together the perfect well-being programme, suited to your needs!
Simon Nold
© 2019 Hotel-Restaurant Adler e. K. - Armin Hollweck - Kirchplatz 6 - 87534 Oberstaufen


text:
Liked by: walesmaven
@mysterycasher wrote:
Hi all! I am preparing for a shop and I want to get you alls opinion of what "due date" means. This shop is through White Clay and the Due Date is 2/4/2019. The instructions further state "Days: Any day during due Hours: any during due" My question is, would you all interpret this as the 4th of February is the ONLY day the shop can be performed? I am trying to see if I can perform it today. In the past, I have seen it explicitly stated that shop can't be performed before the due date. I sent an email to my scheduler and haven't heard anything. How would you interpret this?


text:
Saphira & Ventura Gallery is pleased to present Transitions, a collective exhibition, at 4 W 43rd st. #415 New York, NY.
The gallery will be presenting its newest group exhibition focused on decline, transformation, and renewal. The exhibition will feature works by Argentinian photographer, Nicolas Savine, who captured the majesty of Perito Moreno. Figurative works will also be exhibited by Sam Dobrow whose translucent depiction of the
human body captures its multiple interpretations. In the category of painters, abstract artist, Cija, whose juxtaposition of colors capture the fading essence of transitions.
Along with with this, there is the geometric works of Parisian based artist, Wilmer Herrison, originally from Venezuela. Herrison's work highlight his great inspiration by leading op-art masters. The highly technical works of Hannah Sypniewski will also be featured, containing intricate patterns and Fibonacci sequences. This
exhibition will also see the New York debut of Brazilian artist, Thamilli Rolim, based in Petrolina, Brazil, a figurative artist, her work explores and seeks to create new harmonies, where past and present are in dialogue with each other. The poignant minimalism of Korean artist, Bo Mi Jo will also be included. Among these contemporary works will be an early work of Niki de Saint Phalle and an oil by Mexican master, Francisco Toledo. Together with their contemporary neighbors, these artists' works will highlight the spirit of transitions, incompleteness, and
renovation, whether it is in technique, iconography, color, or form.
This exhibition is curated by Alcinda Saphira. Production: Camila Crivelenti, Albert Valente, Liz Carvalho, and Nicholas Spinozzi.


text:
Information For
Division of Student Affairs > Diversity & Culture > Empowerment Programming > Speaker/Artist Suggestion Form
If you are a speaker, have an idea for a speaker or would like to recommend a topic, please complete the form below and we will consider for future programs.
Please explain your proposed topic and why you feel it is relevant to Multicultural Student Success.
Please feel free to attach any documents, images or other materials that help describe the work of your suggested speaker/artist. You can only attach one file to this form. If you have multiple files to attach please create a single ZIP file and attach it below.
Loop Campus25 E. Jackson, Lewis 1400Chicago, IL 60604(312) email@example.com
Lincoln Park Campus2250 N. Sheffield, Student Center 307Chicago, IL 60614(773) email@example.com
2001-2015 DePaul University | Disclaimer | Contact Us | Emergency Plan | Consumer Information | Privacy StatementEditor LoginStaff Intranet


text:
Who I am
I am a 18 year old Reformed Presbyterian, farm girl, and photographer who is willing to try out pretty much anything new. Although I might start out gingerly, if I am good at it I wont back down.
I enjoy writing- especially those good 'ole fashioned letter writting, reading the Bible and Christian books, taking walks, theological discussions, anything related to photography, Linux, pigs, etc. I could go on and on, but I better not. I am so blessed!
My chief end in life? To glorify and enjoy God.
One of the ways I can do that is to use the skills/gifts God has blessed me with for His glory.
I believe that photography is one of them.
At Sunny Meadow Photography I focus on providing services with the highest levels of customer satisfaction – I will do whatever I can to meet your expectations and bring a smile to your face!
Look around my website and if you have any comments or questions, please feel free to contact me at [email protected]
Check back later for new updates to my website. There's much more to come!
"Whether therefore ye eat, or drink, or whatsoever ye do, do all to the glory of God." ~1 Corinthians 10:31


text:
An innovative online resource that assists families in creating a good life and secure future for their loved one. The Resource Network makes the planning process easier by offering immediate access to critical information and advice from professionals and experts.
Read the Partners for Planning Information Sheet Here
Familiarize yourself with the Partners for Planning resource
Click here to see the video


text:
Join Good Ol' Girls and The New Parkway Theater on Tuesday, June 13th for a screening of 'Frame by Frame,' winner of the 2015 Ashland Independent Film Festival "Rogue Creamery Audience Award," the 2015 Brooklyn Film Festival Audience Award and Spirit Award, and the 2015 Nashville Film Festival Grand Jury Prize. The film also premiered at this year's SXSW International Film Festival.
After the viewing, there will be a Q & A moderated by Baktash Ahadi, associate producer and translator for 'Frame by Frame.' Baktash Ahadi was born in Kabul in 1981. His family had to flee during the Soviet Invasion in 1984. After spending over a year and half in Pakistan between refugee camps and makeshift homes, his family was given asylum in the United States and started their new life in Carlisle, Pennsylvania.
Baktash started his career as a Peace Corps Volunteer in Mozambique. He then went into management consulting with Booz Allen Hamilton before serving as a military translator in Afghanistan for three years. His experience not only brought him closer to his roots and but also instilled a sense of responsibility to educate others on the realities on the ground in Afghanistan. Baktash joined FRAME BY FRAME as an ambassador for that same reason — to shed light on the country's complexities through human stories.
WHAT: Film Screening: Frame By Frame
WHERE: The New Parkway Theater (474 24th Street, Oakland)
WHEN: Tuesday, June 13 from 7 - 9pm
About the Film: Under the oppressive Taliban regime, photography was banned. 'Frame by Frame' follows four Afghani photojournalists on their journey to rebuild the free press in the wake of the fall of the Taliban regime. Directed by Alexandria Bombach and Mo Scarpelli, the film illustrates the unwavering commitment of journalists to continue to seek the truth.
View the trailer and learn more about http://www.framebyframethefilm.com/.
"A sharp, soulful doc..As its subjects' images probe unhealed schisms of gender, faith, and privilege in a country still hostile to liberal journalism." - VARIETY
The event is open to all community members.
Tickets are $12 and available here: http://bit.ly/GOGFilmScreening or via the Facebook event page. 50% of the proceeds go to supporting GOG's programming to empower progressive women through outreach, education, and mentorship.


text:
Please enter a maximum of 5 recipients. Use ; to separate more than one email address.
By Amélie Labbé,
The Hong Kong Stock Exchange's (HKEX) proposals
to relax its listing rules to attract a broader spectrum of
companies has run into opposition from the market.
Some participants have come out against the planned
introduction of a third board which they feel could compromise
the market's entire structure. Critics include the
Asia Corporate Governance Association (ACGA) which called the
plans 'strategically unsound' in an August
HKEX has been trying for a while to ease requirements to
encourage more varied corporate listings amid fierce
competition from other exchanges. London, for instance, has
been touting the
possibility of a new premium listing category to attract
companies controlled by a sovereign entity, such as
Saudi's flagship oil company Aramco which is
planning to go public in 2018.
The right way
According to HKEX's New Board Concept paper,
published in June, a third exchange would help attract
companies that don't meet the requirements to list
in Hong Kong – these could be new economy companies
(NECs), startups that don't meet the financial or
track record criteria to list and companies with non-standard
governance structures (family-owned or state-controlled
companies for example).
But several market participants feel this is not the right
way to diversify the exchange's client base. There
has been widespread criticism that competing for global IPOs is
not really a standalone reason for reform.
"HKEX is a fairly mature market so creating a third board
with lower requirements is not the best way forward to develop
the market," said
Jamie Allen, the ACGA's founding secretary
general. "Having three boards acts as a signal on what type of
company you're investing in: a third board could
be seen as third rate."
A number of exchanges globally have been vying for the
position to house mega IPOs and offerings of attractive
companies which don't necessarily fit the mould of
an eligible company. Saudi Aramco is one name
that's been widely discussed but so-called US and
Asian tech unicorns could also be in the pipeline.
If approved after the current consultation, which ends in
the autumn, HKEX's plans would mean the
introduction of the more flexible framework in 2018.
Hong Kong's main board is not small
company-friendly, and instead caters to more established
organisations which are profitable, and have met required
market capitalisation and corporate governance standards. A
company is required to have reported profit of at least HK50
million ($6.42 million) in the three years before the listing,
a criterion that some of the smaller organisations would find
difficult to fulfil.
Hong Kong's other exchange, the Growth
Enterprise Market, puts the emphasis on strong disclosure,
which some companies could find equally as difficult to
"It would be more sensible to look at the main
board's requirements again," said Allen.
"Revisions could be made to entry requirements around
profitability and minimum market capitalisation for example,
and a case could be made for listing pre-profit companies with
higher governance and disclosure standards."
What about dual-class shares?
Hong Kong floated plans to introduce weighted voting rights
(WVRs) a few years ago, in a bid to attract the $25 billion
listing of Alibaba Group. It didn't admit the
Chinese company to trading at the time because
Alibaba's governance structure allowed some of its
founding shareholders to appoint most of the company's board,
in direct opposition to the exchange's
'one-share-one-vote' principle.
"The HKEX had a hard line against dual-class companies but
the feeling is that they want to attract more listings
– at what cost?" said
Amy Borrus, deputy director at the Council of Institutional
Dual-class shares are controversial as they allow investors
who don't control the company economically to
control its decision-making process.
But a few years down the line, it seems as HKEX is thinking
about the same issue again, as is neighbouring Singapore.
According to Bloomberg data, seven out of the top 10 listed
Chinese companies have dual-class shares including Alibaba,
Baidu and Weibo. A large proportion of companies which could go
public in the future, especially in the tech sector, seem to
favour them. In the US, two recent high-profile IPOs, those of
Snap and Blue Apron, went ahead with
non-voting shares, while 10% of all listed companies are
believed to have a dual-class structure.
The chief executive of the Hong Kong
Investment Funds Association, Sally Wong Chi-ming, concedes
that a key argument in support of allowing the dual share class
structure is that the HKEx is missing out on the new economy,
and is stuck in old economy sectors such as banking and
"However, on balance, from an investor's
perspective, we are concerned that WVRs are a negative
development in terms of protecting investors as it strips them
of an extremely important tool to have sway over the management
of a listed company," she said.
There is an idea that only if a WVR structure is allowed
will HKEX be able to attract new economy companies.
Wong Chi-ming challenges this. "Over the years, a not
insignificant number of NECs (including mega sized ones) have
been listed on HKEX," she said. "If one looks at
what's in the pipeline (via the A1 application
list), quite a number of them are NECs."
Hong Kong and all of Asia more generally don't
have the level of corporate disclosure seen in other
jurisdictions. Most of the jurisdictions there, to the
exclusion of China, don't allow class action
lawsuits either which could further undermine investor
"State and family ownership is also quite common so
there's already a lot of corporate governance
challenges to overcome," said Allen. "Adding dual class shares
will make the whole environment more complex."
Fears that a new exchange could act as a so-called Trojan
Horse have also been expressed. A company which has a dual
share structure could choose to list on the third board then
move to the main board a few years later, once it meets the
necessary requirements to do so. Borrus stresses this could
become a race to the bottom which could ultimately make
companies less accountable to public shareholders.
Where do we go from here?
In a July article,
Edward Bibko, head of Baker Mckenzie's EMEA
capital markets group told IFLR that there were some
state-backed companies which would potentially be interested in
listing on a separate venue to reflect their different status.
While he was referring to the ongoing debate surrounding the
London Stock Exchange's own proposed introduction
of relaxed listing rules, the argument applies elsewhere as
"The best way forward on mega IPOs should be:
let's think about a way to list these companies
that completely segregates them but does not change the
standards for the entire market," said Allen. "These companies
are an exception and need to be listed as such."
FCA woos Aramco with relaxed listing
Aramco not responsible for UK IPO
Blue Apron's no-vote shares IPO
concerns investors
PRIMER: the Hong Kong-China Bond
The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only. Please read our terms and conditions and privacy policy before using the site. All material subject to strictly enforced copyright laws. © 2019 Euromoney Institutional Investor PLC. For help please see our FAQ.
The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only. Please read our terms and conditions and privacy policy before using the site. All material subject to strictly enforced copyright laws. © 2019 Euromoney Institutional Investor PLC. For help please see our FAQ.


text:
Find Hostels all over the World
Fancy Hostel, HOSTEL in Zagreb Croatia.
Fancy Hostel.
Poljička 13a, Zagreb, Croatia
Located near: Fancy hostel is located in the city center in a great location where you can walk to get to the main square, the National Theatre, the Cathedral, other architectural beauties, museums or any other attractions. Or take a direct tram (right at our doorstep) and get in 15 minutes to Jarun lake - where the best party night life is, or mountain Medvednica and reveal the secrets of the queen's fountains. We offer day trips to castles around Zagreb or national parks like Plitvice & Krka waterfalls
Every specially designed room has free Wi-Fi, air conditioning and central heating.
New beds are decorated with cool linen in tones of the room.
In fancy hostel you have FREE individual lockers for big storage boxes, free towels, linens and sheets, free soaps and shower gels.
Bathrooms are sepa