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Hello friends!
Let's see if any of you can help me...
Some time ago that I am a fan of the reviews of the 2 Italian geniuses Darvant
What's up with YSL?
I agree that La Nuit and L.Homme were very good. but yet another flanker?? It is well within the double digits now.
The cold weather is finally starting to break around here and it has me thinking about my summer scent. Normally I pick up a bottle of Acqua di Parma
Last Post By: Kilgoret78 Today, 01:26 AMHello all, some of us have been passing the Sonoma Scent Studios (SSS) fragrances around and would like to share our findings of the individual scents
Last Post By: danieq Yesterday, 11:30 PMI bought:
Sprayed it three times and it is nowhere near as potent as what my STC one
A polarizing fragrance in reviews.
I have a chance to bargain bin this one for a good price, under $20 for 3.4 oz.
If you liked this fragrance,
Congratulations to all the winners: great writing on the subject, and its recognition, support the...
Chris Bartlett Yesterday 01:52 PMCongratulations to all the winners, but especially to Neil Chapman. His blog is one of my regular...
Curly11 Yesterday 12:47 PMThe original was sort of remaindered by a large drugstore chain over here a while back...
lpp 12th March 2014 09:40 AM
Please don't tell me the original has been discontinued. I'm stocking up just in case,...
I love when celebrities say their perfume has "some new stuff" in it. It is a testament to their...
ScentBound 12th March 2014 09:18 AM


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I am the type of person that wants to explore what life has to
offer that will make me happy. I feel that life is too short to not
to take the time and do the things that you enjoy to do. I have
tried many new things in the last 3 years which includes travelling
to new places around the world to trying out new sports and I must
say that I am having the best years of my life because of these new
experiences. I am not an adrenaline junkie but am always looking
for the next adventure and would like to find that special someone
to share it with.
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36 / M / Straight / Single
Atlanta, GA
My Details
- Last Online
- Today – 3:15am
- Ethnicity
- Asian
- Height
- 5′ 6″ (1.68m)
- Body Type
- Fit
- Diet
- Mostly anything
- Smokes
- No
- Drinks
- Socially
- Drugs
- Never
- Religion
- Agnosticism, but not too serious about it
- Sign
- Aquarius, and it's fun to think about
- Education
- Graduated from university
- Job
- Art / Music / Writing
- Income
- Rather not say
- Relationship Type
- —
- Offspring
- Doesn't have kids, but might want them
- Pets
- Likes dogs and likes cats
- Speaks
- English (Fluently), Malay (Okay)
Similar Users
What I'm doing with my life
Doing anything physically exerting like working out or playing
sports have been part of my passion now and I do either of those
things on a weekly basis. I also like to be outdoors when the
weather is nice and do different activities from hiking, camping,
or just going to the river. I like to spend my spare time by
researching where is the next great place that I am going to travel
to whether it be domestically or internationally.
On a typical Friday night I am
Usually hanging out with my good friends at different places
whether it be at their house, my house, a restaurant, the movies, a
bar, listening to live music, and at some occasions, a club.
I'm looking for
- Girls who like guys
- Ages 24–38
- Near me
- Who are single
- For new friends, long-term dating

subset: commoncrawl


text:
iPhone Home
Hot News
iPhone Review
iPhone Download
iPhone Forum
Hot iOS Applist
Remembering Steve Jobs
iPhone5 Special Page
Top iPhone App
Tower Defense Games
Sexy Apps
Remembering Steve Jobs
Free & Price Drop Apps for iOS
iPhone5 Special Page
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Top iPhone App
Tower Defense Games
Install Cracked Apps
Make your iPhone Cooler
Save Your iSHSH
Downgrade iPhone Firmware
Top iPhone App
Tower Defense Games
Sexy Apps
Education App
Fring for iPhone Gets Updated With Group Video Calling
Fring has just released an update to its iPhone application that brings group video calling support, fring takes Video call to the max with GROUP VIDEO! Now 4 people can video call at the same time! fring Video calls are superior thanks to fring's DVQ technology
Developer Receives First Crash Report From iOS 5.0
App Store developer FutureTap has just received their first crash report from an iOS 5.0 device indicating that Apple has begun field testing its upcoming operating system.
White iPhone 4 is Susceptible to Limera1n Jailbreak
The white iPhone 4 being released tomorrow is susceptible to the limera1n jailbreak, according to tweets by iH8Sn0w.Also for those wondering, i0n1c's untether will work for the device as well.
Top iOS Games Collection
Must-Play iOS Games
Awesome Hack-N-Slash Games Beyond Infinity Blade for iPhone, iPod Touch, and iPad
The Best Flagship Camera Phones Recommendation
How to Get WhatsApp to Become Fully Functional Without Jailbreak
If Browers Were Models May Look Like This
Alleged iPad Mini 2 and iPad 5 Rear Shell Comparison [Video]
Best Top 10 Sky Battles Game in iOS [Fast Download]
Top 10 Free Apps from Apple App Store for This Week[[August6- August 12]
2013 Ten Racing Games You Can Miss for iPhone, iPod Touch and iPad
Jailbreak Tweaks & Apps Of The Week, LockFlavors, Ultra iMeter, NCSearch and more
Apps to Edit Micorosoft's Word, Excel, and Powerpoint on iOS
Battle Makes Real Fun - Bluetooth Multiplayer Games Recommended for iOS [Season One]
10 Camera Apps for Professional Photography in iPhone
Best World War II Games for iOS - Tribute to The 68 Anniversary Of Great Anti-fascist Victory
TOP 10 iOS Games of The Week
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Time to challenge your courage
Must-Install iOS Apps
Top 10 ROBOT Games You Can't Miss for iPhone, iPad And iPod
Jailbreak Tweaks, Apps & Thems of The Week
Best 10 Web Browsers Recommended for iOS Devices
Get App Store Paid Apps Top 10 of This Week Now [July 31- Aug 6]
We Just Silly Love Arcade - Shoot 'em Up Games Recommended Season 2
How Smart Are You? Top Good Brain Exercise for You
Some Controversial Apps for iPhone - Aware of Laws When Using Them
The Most Useful Apps Read News and Stories out Loud to You!!!
[How-To] Top 5 Wifi File Transfer App for iOS
Best Benchmark Apps for iPhone, iPad and iPod Touch
Just for iPad ——Handwriting Apps
Best Apps For Artists
Best iOS Apps For Father's Day
Apps For Book Lovers
Best Apps to See What's On TV
Dress up Your iPhone, 10 Beautiful Theme


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Website promoting independent businesses signs up 250th member (From East London and West Essex Guardian Series)
Send photos, video and news by texting GUARDIAN SERIES to 80360 (cost 10p), or email us
Epping Forest website promoting business signs up 250th member
3:34pm Friday 11th January 2013 in Epping Forest By Clare Hardy, Senior reporter
A website promoting independent trade in the district now lists 250 businesses.
The One Shops Local site was set up in December 2011 using money from Epping Forest District Council and is run by the district's Chamber of Commerce.
It lists independent businesses by category, such as food and drink, and gives people the chance to review them.
John Price, chairman of The Epping Forest Chamber of Commerce, said: "It's great to be celebrating our 250th registration so quickly."
Kate Towerzey, who runs the About My Area website for Waltham Abbey, was the 250th trader to sign up.
For more information, go to www.oneshopslocal.com.
Comments are closed on this article.


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You can now filter search results with text. Example: "person: john" will search only person pages for "john".
Nintendo's struggled to make a memorable Yoshi game since Yoshi's Island, and this new 3DS platformer isn't going to change that.
You're never going to be bored in Hope's Peak Academy's wild world of murder, despair, and bears, but you might occasionally wonder why it's a game.
Titanfall's focus on player mobility and big-ass robots sets it apart from other competitive shooters and makes much of the game look like one big highlight reel.
Character »
A compilation game that reunites all the Mega Man Zero game that came out on the GBA on the Nintendo DS.
The sequel to the Nintendo DS hit, Megaman ZX. You take the role of Grey or Ashe, and using the biometal, Model A, you can use your powers to copy other biometal data. Use this to become more powerful and overcome Model W.
Mega Man ZX is the first installment in the Mega Man ZX series, featuring a hybrid of gameplay from the Mega Man X series and the Mega Man Zero Series.
Mega Man Zero 3 is generally similar to the past two Zero games, except that it had an added focus on explaining the events that occurred prior to the first Zero game.
The second game in the Mega Man Zero series. Retained the high difficulty of the first Zero game while bringing back a few features that were typical to Mega Man games but were omitted from the first game.
The first installment of the Mega Man Zero series, which featured Mega Man X's friend and partner Zero as the main character. It is best known as being one of the most difficult Mega Man games created.
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Dune Husk Di Corkscrew Heel Sandals
From £0.60 per week
- Was
- Was £115.00
- Now
- Now £46.00
- Save £69.00
- Low stock, selling fast
- Delivery
1 reviewDune Amba Suede Corkscrew Heel Sandal
These suede sandals by Dune are the perfect new season update to your winter wardrobe – their retro detailing will amp up your party look.
These heels have a strong vintage feel thanks to their platform heel, corkscrew design and ankle strap. The 60s styling will have you grooving on the dance floor in no time. Made from soft suede and with a supportive sole you will be the last one standing at the party.
Wear these sandals with an A-line shift dress and clutch a colour clash bag for a look to rival Twiggy herself.
Useful info:
- Suede sandals by Dune
- Corkscrew style heels
- Platform sole
- Buckly ankle strap
- Heel height: 5 inches
Dune Carnival Zip Shoe Boots
From £1.11 per week
- Was
- Was £123.00
- Now
- Now £86.00
- Save £37.00
- Low stock, selling fast
- Delivery
4 reviewsDune Suede Shoe Boots with Zip Front and Peep Toe
Raise your profile in these statement shoe boots by Dune - they're perfect for adding after dark glamour to your party outfits.
Suede fabric is soft-to-the-touch and gives these shoes a luxe texture for a classic style. In a raw contrast, the exposed metal zip to the front adds impact as well as a retro appeal to this footwear, whilst the peep toe gives them an elegant finish.
Show these beautiful shoe boots off with bare legs, a printed bodycon dress and gold jewellery. Add a leather envelope clutch bag with gold metal trim to complete your look.
Useful info:
- Shoe Boots by Dune
- Soft suede upper
- Peep toe design
- Zip detail to front
- Inside leg zip fastening
- Heel height: 5 inches
Dune Pozz Zip Detail Ankle Boots
From £1.11 per week
- Was
- Was £123.00
- Now
- Now £86.00
- Save £37.00
- Low stock, selling fast
- Delivery
5 reviewsDune Leather Ankle Boots with Zip Back Fastening
The perfect day-to-evening footwear, these leather ankle boots by Dune are ideal for off-duty looks and evenings spent at gigs.
Luxe leather is soft yet durable and lends these boots a gorgeous texture. The stitching detail to the upper and the ankle height gives them a hipster-inspired style, whilst a slight heel casually lifts your look. Exposed and adding a raw edge to these shoes is the zip fastening to the back for a contrast finish.
Show these boots off in a pair of skinny jeans, a lace detail top and leather jacket for a daytime look filled with attitude.
Useful info:
- Leather ankle boots by Dune
- Exposed zip fastening to back
- Heel height:1.5 inches
Dune Startle Two Tone Knee Boots
From £1.80 per week
- Was
- Was £199.00
- Now
- Now £139.00
- Save £60.00
- Out of stock
- Delivery
2 reviewsHeel height: Approx 4 inches.
Colour: Black. Upper: Leather. Lining and Sock: Leather. Sole: Other materials.


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If you are in search of carpenters, then there are certain things which you actually need to keep in mind. Moreover, apart from these, there are also many other advantages associated with these carpenters and thus, if you really wish to enjoy the same, make sure that the professionals you have chosen for service offers you varied and feasible advantages which again help you get your carpentry related issues fixed n a jiffy. In fact, the text below has a brief intonation about the services you can avail from these professionals. Read on, to know better.
Now, among the carpenters, there are varied contract carpenters who offer you contractual services. These professionals are extremely essential especially if you own a corporate property. Here these professionals make sure that all your carpentry related issues are meted out in a jiffy and you are offered the best of services accordingly. You will find many such labour hire carpenters who are up in service on the basis of a contract. Contact them, in order to enjoy the best of the most services they offer you with. In fact, these professionals do not charge you a huge sum as well, thereby adding to the advantages.
Again, you can also choose from the residential carpenters who are solely dependent on getting you your residential property fixed accordingly.
These professionals are competent enough to offer you the best of residential fixtures accordingly. All you have to do is, select them accordingly in order to enjoy and avail the best of services they offer you with. Browse online to check the best of the most services they offer you and then contact them accordingly if you are intrigued to avail the services. All in all, be through and adept in your selection in order to choose the most competent professionals in this regard.
Domestic carpenters too offer you the best of services in this regard. They ensure that you are provided with the best of services with regard to domestic carpentry in the Melbourne Bayside area. In fact, the services they provided you apart from being apt are innately feasible and lucrative in their true sense. Thus, be extremely adept in browsing in order to select and trace out the professional who can offer you the best and the most effective of all services simply in a jiffy. Glance online websites in order to grab a better insight to this.
Thus, as we come to know of it, affordable carpentry services are both apt and lucrative in all regards. Simply make sure that the professionals or the companies you have chosen offer you the best of services and are 24/7 available thereby offering you the services, as and when you require them. All in all, the services they offer you are the best if you actually choose the most competent professional in this purpose. Thus, think no longer and choose the best in order to mete out all your carpentry issues in a jiffy.


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The House We All Live in
This past weekend I took the time to watch Eugene Jarecki's new documentary film The House I Live In, which calls passionately and insistently for the U.S. to end its decades-long War on Drugs. Jarecki's previous documentary work includes The Trials of Henry Kissinger (2002) and Why We Fight (2006), and he is known for activist filmmaking that combines sharp social commentary with fluid storytelling. There is much to admire in Jarecki's take on the effort to stamp out illicit drugs, and given the massive racial and class disparities that have emerged in prosecution and sentencing, he is right to cast the War as a litmus test of our national commitment to equitable democratic citizenship. But there is also something about the manner in which he makes his case, and the very sweep of his vision, that gives me momentary pause.
Let me touch on the film's strong suits first. Above all else, Jarecki sheds powerful light on the intimate impacts of the drug trade and the law enforcement crackdown against it. He does so in no small part by giving a prominent role to Nannie Jeter, the African-American woman that Jarecki's family employed as a housekeeper in his youth. (Nannie is Jeter's given name, not a reference to her role in the family's life.) Jarecki regards Jeter as a second mother, and he often played with her children as a boy. We learn, however, that their paths in the world diverged sharply from his own, and several of them eventually became entangled in drug use, drug-related HIV/AIDS, and incarceration. Jarecki unflinchingly relates how his family's privilege had adverse if unintended consequences for Jeter's, and while some viewers might fault him for inserting himself into the film, his approach ultimately lends moral heft to his pointed political argument. Jarecki maintains that we are all implicated in the circumstances that led to the War on Drugs, and he refuses to remove himself from the film's critical scrutiny.
In addition, The House I Live In includes revealing commentary from the many varied participants in the American drug crackdown: dealers and cops, defendants and judges, prisoners and wardens, activists and lawmakers, parents and children. The film features articulate reflections from people who have dealt drugs in the past and are now in correctional custody. Significantly, not one of these individuals denies responsibility for their actions—"I messed up" is a common refrain—but all seek to situate their decisions and actions within larger structures of constraint and disadvantage. At the same time, Jarecki includes remarkably candid insights from law enforcement personnel. Although a few of them make disturbing admissions about the perverse incentives that encourage profiling and drug-bust profiteering, the film does not demonize police officers and corrections officials. It instead allows them to express both the pride and the ambivalence they feel toward their work.
Lastly, Jarecki musters a wide array of legal and other experts, including prominent academics like Michelle Alexander and Charles Ogletree, to lend his film critical perspective and authority. To be sure, almost all of these commentators are sympathetic to Jarecki's viewpoint, but it is nevertheless refreshing to hear intellectuals speak as intellectuals in any kind of feature-length American film. What is more, these figures do not merely touch on what are, at least for me, the most familiar and even well-worn points about recent drug-related criminal justice: the introduction of mandatory minimum sentencing guidelines in the 1970s and 1980s, the precipitous increase in rates of incarceration, and the dramatic expansion that ensued in both the state-run and private prison industries. For these commentators also relate the War on Drugs to the years of Jim Crow in the South; the Great Migration of African Americans to the Northeast and Midwest; the redlining and other practices that contributed to the formation of racially segregated ghettos; and the far-reaching impacts of deindustrialization. This attention to the longue durée of U.S. history is one of the film's strongest attributes.
At the same time, Jarecki's commitment to accessible and engaging narrative sometimes gets him into trouble. Although he and his collaborators are quick to criticize the reductive sound-bites that have defined mainstream public discourse from Nixon to George W. Bush, the film is occasionally too content to rely on its own slick editing and glib turns of phrase. There are also moments when sobriety yields too much ground to showmanship. Of all his interlocutors, Jarecki grants the most prominent role not to any person directly impacted by the War on Drugs, but to David Simon, the former journalist who went on to create the HBO hit "The Wire." To his credit, Simon is a generally subdued and thoughtful commentator, but should the maker of a television series, however relevant and critically acclaimed, really receive this kind of precedence?
Jarecki's priorities as a filmmaker also entail some unfortunate substantive trade-offs. At one key point in the film, he relies on interview footage with several experts to contend that the criminalization of opium, cocaine, and marijuana in the early twentieth century was not ultimately driven by benign public health and safety concerns; it was rather motivated by racially charged anxieties over the arrival of immigrant groups and the challenges they posed to white workers on local and regional labor markets. I am willing to grant that racist and nativist resentments may have played some role in the crackdowns against the users and distributors of these substances.
I can only imagine, however, that this claim—at least in its bald formulation in the film—is much more contentious in scholarly and other circles than Jarecki is prepared to admit here.In any case, such a line of argument cannot explain the more recent public response to methamphetamine, a drug that is more closely associated with (poor) whites than any minority or immigrant group.
Perhaps the most troubling aspect of the film, however, concerns the dubious parallels that Jarecki proposes between the War on Drugs and other cases of group exclusion and violence. Drawing once more on footage from multiple interviewees, he suggests that American law enforcement since the late 1960s has followed a sequence of collective identification, ostracism, confiscation, concentration, and annihilation that can also be observed (most notably) in the Nazi genocide of European Jewry. The film is quick to add that the "chain of destruction" evident in the contemporary U.S. is not equivalent to the one that unfolded in Central and Eastern Europe during World War II. But that does not prevent David Simon from casting the War on Drugs as "a Holocaust in slow motion" against America's poor and minority populations. Such hyperbolic language strikes me not just as deeply misguided, but entirely unnecessary. Viewers do not need such problematic analogies in order to grasp the film's claims and stakes.
Despite these warts and missteps, The House I Live In is well worth watching. The film makes a daring claim on viewers' conscience, and it calls on all of us to undertake the challenging work of thinking through our convictions as citizens in fundamental ways. We need more, not less, of this kind of provocation.
-Jeff Jurgens
American Criminal Justice – Made in Texas (Part 1)
African Americans were imprisoned at roughly four times the rate of whites in the U.S. at the dawn of the civil rights era. Today it is seven times. How can we explain this persistent—indeed, widening—disparity in rates of incarceration? Are contemporary patterns of imprisonment merely the incidental byproduct of economic restructuring, intensive policing, and stiffer sentencing guidelines? Or are they rather the latest development in a lengthy history of American racial conflict and subjugation? Does the disproportionate incarceration of African Americans even represent the continuation of chattel slavery and state-sanctioned segregation?
These questions tread fraught moral and political terrain, and they invite the construction of overdrawn parallels and facile analogies. After all, present-day African American inmates are not born into bondage in the same way slaves were, and racial hierarchy today is not legally codified in the fashion it was under slavery and Jim Crow. Nevertheless, a few scholars have recently insisted that American penal institutions play a decisive role in long-running patterns of racial formation and social control.
Probably the most prominent work in this school of thought is Michelle Alexander's The New Jim Crow (2010), which offers a sweeping indictment of the War on Drugs and its impact on African American men. Another less acclaimed but finer-grained study is that of historian Robert Perkinson, whose book Texas Tough: The Rise of America's Prison Empire (2010) traces the history of incarceration in one of the bastions of the American South.
I intend to devote my next few contributions to the Arendt Center blog to Perkinson's book, which offers a bracing, accessible, and generally well argued account of American criminal justice. His work, while not equating enslavement and imprisonment in any superficial manner, goes a long way toward demonstrating the deep connections between slavery and imprisonment.
In Texas's case, these connections are rooted in the state's long-standing commitment to forced labor as the essence of incarceration. Whereas northern penal institutions have often sought to reclaim offenders through confinement and discipline, Texas's penal institutions have focused on putting prisoners to work for revenue-generating purposes and paid little heed to reformist ideals of rehabilitation. In the 1850s, for example, the state penitentiary at Huntsville specialized in the for-profit production of cotton and wool fabrics, and during the Civil War its inmates became the chief textile manufacturers and suppliers for the Confederate army. Up to this point, the vast majority of the state's inmates were white, given that the state's 1848 penal code prescribed whipping and other forms of sanguinary punishment, but not incarceration, for slaves and "free persons of color."
With emancipation in 1865, however, Texas prison demographics shifted dramatically as increasing numbers of former slaves were sentenced to prison terms, often for minor offenses on the basis of flimsy evidence. These black convicts—and their Mexican and Native American counterparts—were rarely detained in the state's main penitentiaries; instead, they were deployed on public works projects or agricultural plantations around the state. (American popular imagery of chain gangs and hoe squads, epitomized in films like O Brother, Where Art Thou?, hearkens back to the Reconstruction era in Texas and other southern states.) Impressed and largely nonwhite convict labor thereby played a key role in the construction of the state's railroads and other infrastructure, and it contributed significantly to the lucrative production of cotton and sugar. Indeed, most of the plantations on which these prisoners labored had been worked by slaves only a few years before.
This use of involuntary labor reached its apotheosis in "convict leasing," the term used in the later nineteenth century to describe the state's hiring out of imprisoned workers to private contractors. These leases were initially concluded on a piecemeal basis, but in 1871 one Galveston firm, Ward, Dewey & Co., paid $325,000 to take possession of the entire Texas penal system and every state prisoner, more than half of whom were former slaves. (The proliferation of for-profit prisons in the past few decades is thus not the first time that American carceral institutions have been privatized.) Although Ward, Dewey & Co. agreed to treat "all convicts with care and humanity," the living and working conditions they provided shocked many state supervisors and other observers. At least one of them regarded the company's management as "a system of vilest slavery" (Perkinson, p. 93).
Yet even when the Texas government regained full control of its penal system in 1883, it did not abandon the pursuit of profit as much as bring it under state control. Among the most significant steps, Texas established its own state-run prison farms, which did not merely grow cash crops with unpaid convict labor, but carried on work traditions that bore striking resemblances to the era of convict leasing and, ultimately, plantation slavery. State-run farms remained a mainstay of the Texas penal system as late as the 1970s, and even as periodic reforms led to modest (if often short-lived) improvements in living conditions, they continued to be organized in starkly racialized terms: largely black prisoners labored involuntarily under the supervision of armed, largely white prison personnel.
Perkinson's careful attention to the nineteenth century brings the phenomena of slavery and imprisonment into close proximity, and it demonstrates how early forms of incarceration in Texas bore the imprint of the South's "peculiar institution." It thereby sets the stage for the developments in the twentieth century, when Texas became one of the nation's leaders—and models—in matters of mass incarceration. I shall take up the threads of this narrative in my next blog, which will also consider some of the implications of imprisonment for our understandings of civil liberty and democracy.
-Jeff Jurgens


text:
Meet Design Contest Finalist, Jeanne McGee
by Connecting Threadscontests , Design Contest , fabric , news Add comments
We're down to our last finalist in the Fabric Design Contest! To read the bios we have posted for the other five finalists, please click their names: Sandra Malone, Virginia Odien, Sherry Saunders, Carbonated Creations, Ingrid Figueras.
Introducing Jeanne McGee, designer of Embroidery.
Jeanne McGee is an artist living in Minneapolis, Minnesota. She studied printmaking at the University of San Francisco and the University of Wisconsin, Madison. Her artistic inspiration has always come from her love of the outdoors--the many camping trips she takes with her family and the intricate patterns she observes in nature. Together her background in printmaking and her fascination with patterns evolved into designing fabric. She also has been sewing since age 6, when she designed a collection of clothes for her dolls. Now she's making clothes for her teenage daughter. To view more of Jeanne's designs, visit her website here: www.jeannemcgee.com
13 responses to "Meet Design Contest Finalist, Jeanne McGee" (Showing 50 Most Recent)
cinders Says:
Nov 17, 2013 at 8:25 PM Wow!!! LOVE these prints an colour spectacukst -
Colleen Smith Says:
Nov 16, 2013 at 5:34 AM I love these beautiful prints. I am just getting back into sewing after a long hiatus. These fabrics make me want to get going. -
Rajean Yeske Says:
Nov 13, 2013 at 9:24 AM Beautiful designs! You are talented...i wouldn't know where to begin. -
Susan Hoopes Says:
Nov 13, 2013 at 9:11 AM LOVE these prints! I love botanicals and blues. I especially love the original print with its line drawings. The color pallete for these prints are great for a beautiful spring or summer project! -
Alissa Says:
Nov 13, 2013 at 7:33 AM I love these fabrics! -
Geni McNutt Says:
Nov 12, 2013 at 10:13 PM Fresh prints! Great for bags. -
Amanda Best Says:
Nov 12, 2013 at 5:46 PM Beautiful prints! I really like all of these. The puff ball flowers in the top left most position is just so cute! Love all the colors in this collection, too! -
Mink Says:
Nov 12, 2013 at 8:23 AM Your works inspire me! Best of luck : ) -
mandie Says:
Nov 11, 2013 at 12:55 PM I am a nature print lover and these patterns are amazing!! I LOVE the dandelion one at the very top, we LOOOVE dandelions in our house. I want I want! Plus, Minneapolis is one of my favorite cities :) It was the coolest place to go on Midwest summer vacations by way of Valley Fair! -
Kathleen Says:
Nov 11, 2013 at 12:35 PM Love that print in the center of the collage. Good luck to all finalists....they are all winners! -
shannon Says:
Nov 11, 2013 at 9:48 AM Absolutely love this one. I am a big fan of botanicals esp. blues and greens. I would love to buy this one.The one with the large flowers and stems in blue,white, and green is gorgeous. Also love the green grass. Awesome job. -
Stephanie Dunphy Says:
Nov 11, 2013 at 8:50 AM Nature is the best inspiration. These are lovely fabrics, Jeanne. Best of luck. -
Teckla Says:
Nov 11, 2013 at 7:12 AM I love these designs and colors! Hopefully, I'll be able to purchase some before long. Hmmm, maybe I should put them on my Christmas wish list!


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Homework Help
Better Students Ask More Questions.
Describe Mr. Jarvis Lorry's dress and physical appearance.A Tales of Two Cities by...
Topic: A Tale of Two Cities
Describe Mr. Jarvis Lorry's dress and physical appearance.
A Tales of Two Cities by Charles Dickens
2 Answers | add yours
In Book the First, Chapter IV of A Tale of Two Cities Mr. Lorry arrives from the Dover coach and stays in the Royal George Hotel. As he enters the coffee-room, Mr. Lorry is described as a gentleman of sixty who is formally dressed in brown clothes that are somewhat worn, but
very well kept, with large square cuffs and large flaps to the pockets, passed along his way to his breakfast.
Neat and orderly in appearance, Mr. Lorry sits with a hand on each knee; his brown stockings fit well on his handsome legs of which he is proud; his shoes have neat buckles and trim. On his head he wears a flaxen wig that is a bit odd, but his collar and cuffs are "as white as the tops of the waves that broke upon the neighbouring beach." His face, so often controlled, holds a pair of bright eyes that Dickens describes humorously as having
cost their owner, in years gone by, some pains to drill to the composed and reserved expression of Tellson's bank.
His face appears healthy and bears little trace of anxiety. All in all, Mr. Lorry seems to be the consummate man of business, neat and orderly in personal appearance and in mind.
Posted by mwestwood on December 31, 2010 at 3:54 PM (Answer #1)
Mr.Jarvis Lorry is introduced in ch.1v,Book-1 of the novel 'A Tale of Two Cities' by Charles Dickens.He is a man in his mid-fifties,very refined,very sensitive and very responsible to his duties.His frequent utterences of the words'I am a businessman' is simply a paradox because whatever he does from the beginning to the end of the novel is not just 'business' activities.In truth he is the ' Guardian Angel' to the Manetts and Darney,and a helping hand to Carton and others.But in all activities, his dress and appearencehas played a very crucial role which ultimately helps shaping his inimitable character.
When we first meet him he is presented as a very orderly and methodical personality.In the words of the author-----"Very orderly and Methodical he looked,with a hand on each knee,and a loud watch ticking---ticking a sonorous sermon under his flaped waistcoat,as though it pitted its gravity and longevity against the levity and evanescence of the brisk fire.He had a good leg,and was a little vain of it,for his brown stokings fitted sleek and close ,and were of a fine texture :his shoes and buckles,too,though plain,were trim.He wore an odd little sleep crisp flaxen wig setting very close to his head; which wig ,it is to be presumed ,was made of hair, but which looked for more as though it were spun from filaments of silk or glass.His linen,though not of a fineness in accordance with his stockings,was white as the tops of the waves that broke upon the neighbouring beach, or the speaks of sail that glinted in the sunlight far at sea.''
Again, his appearence is narrated like---" A face habitually suppressed and quieted ,was still lighted up under the quaint wig by a pair of moist brought eyes ,that it must have cost their owner,in years goneby, some pains to drill to the composed and reserved expression of Tellson's Bank.He had a healthy colour in his cheeks ,and his face ,though lined,bore few tracts of anxiety.But perhaps the confidential bechelor clerks at Tellson's Banks were principally occupied with the cares of other people ; and perhaps second -hand cares,like second- hand clothes,came easily off and on."
Both these paragraphs are suggestive to the habitual orderliness and little vanity in Mr.Lorry's dress and appearence.His was a cleanly shaved determined face capacity to evoke confidence and reliability to each and every person who encountered him.His brown suit reveals the maturity and wisdom of his personality.
Both his dress and appearence are well balanced and significantly relevant to his role in the novel.
Posted by is00 on January 1, 2011 at 5:35 PM (Answer #2)
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Hokies' defense mortified by effort
Virginia Tech defensive line coach Charley Wiles sensed it in warmups.
His players weren't in the proper frame of mind to play, unfocused and a little lackadaisical, despite what the coaches told them about Pittsburgh all week.
"I was like, 'Hey, we're getting ready to get our butt beat,'" Wiles said. "'We've got a one-time shot to play. There ain't no do-overs.' And then, boom. We got beat."
The Hokies defense had as uncharacteristic of a performance as a Bud Foster-coached group has had at Virginia Tech last Saturday, giving up 537 yards in a 35-17 loss at Pittsburgh.
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Weilin Dragoon
Weilin Dragoon | |
Born |
Weilin Quoniam Mauritius |
Nationality | Mauritian |
Height | 5 ft 8 in (1.73 m) |
Weight | 170 lb (77.1 kg; 12.1 st) |
Wrestles for | APL and Athena2 |
Years active | ???? - 200? |
Assumed Competitive Female Wrestling Record | |
Wins | 0 |
Losses | 0 |
Draws | 0 |
Assumed Competitive Mixed Wrestling Record | |
Wins | 0 |
Losses | 0 |
Draws | 0 |
Other information |
Weilin Dragoon has retired from the submission wrestling scene in mid 2000s. She supposedly has black belts in judo and jiu-jitsu, and was once Women's European Kickboxing champion. Weilin Dragoon lived and trained in Par with her husband, famous martial artist, Daniel Quoniam, and organized female and mixed submission wrestling matches. She provided bodyguard services for visitors of the city. Weilin Dragoon was also a bodybuilder.
Contents |
Notable matches
Reviews of some of Weilin Dragoon's most notable matches.
Competitive female wrestling Record
A list of Weilin Dragoon's competitive F/F wrestling matches. This list is not complete.
Competitive mixed wrestling Record
A list of Weilin Dragoon's competitive F/M wrestling matches. This list is not complete.


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Quick Facts
- NAME: Janet Jagan
- OCCUPATION: Activist, Nurse, World Leader, Prime Minister
- BIRTH DATE: October 20, 1920
- DEATH DATE: March 28, 2009
- EDUCATION: Wayne State University, Cook County Nursing School
- PLACE OF BIRTH: Chicago, Illinois
- PLACE OF DEATH: Georgetown, Guyana
- Maiden Name: Janet Rosenberg
- AKA: Janet Jagan
Best Known For
Janet Jagan co-founded the People's Progressive Party. She was the first woman to become prime minister of Guyana and was also Guyana's first female president.
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Play NowJanet Jagan. (2014). The Biography Channel website. Retrieved 07:19, Mar 08, 2014, from http://www.biography.com/people/janet-jagan-279082.
Janet Jagan. [Internet]. 2014. The Biography Channel website. Available from: http://www.biography.com/people/janet-jagan-279082 [Accessed 08 Mar 2014].
"Janet Jagan." 2014. The Biography Channel website. Mar 08 2014, 07:19 http://www.biography.com/people/janet-jagan-279082.
"Janet Jagan," The Biography Channel website, 2014, http://www.biography.com/people/janet-jagan-279082 [accessed Mar 08, 2014].
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Janet Jagan [Internet]. The Biography Channel website; 2014 [cited 2014 Mar 08] Available from: http://www.biography.com/people/janet-jagan-279082.
Janet Jagan, http://www.biography.com/people/janet-jagan-279082 (last visited Mar 08, 2014).
Janet Jagan. The Biography Channel website. 2014. Available at: http://www.biography.com/people/janet-jagan-279082. Accessed Mar 08, 2014.
Janet became the minister of home affairs in 1963, but she gave up the post in protest a year later. In 1966, Guyana achieved independence from Great Britain, but in the following years, there were concerns about the fairness of elections held in the country. Jagan served on an election committee in 1967 and complained about the possible rigging of elections. Around the same time,
Jagan became an official citizen of Guyana. She had lost her U.S. citizenship in the 1940s due to her Marxist beliefs.
In the early 1970s, Janet Jagan became editor of the Mirror newspaper, which was published by the PPP. She also co-founded the Union of Guyanese Journalists around the same time. Always committed to public service, Jagan became an opposition member of Parliament in 1973, and was re-elected to her post in 1980 and 1985.
Guyana held its first truly free elections in almost three decades in 1992. As a result, Cheddi Jagan became the country's new executive president. As first lady of Guyana, Janet Jagan held several special positions. She spent several months as the country's ambassador to the United Nations in 1993, and chaired the National Commission on the Rights of the Child.
After her husband's death in March 1997, Janet Jagan became the country's first female prime minister and first vice president. She also became the PPP's candidate for the elections, which were held in December 1997. After winning the election, Jagan became the first female president of Guyana. That same year, she won the Gandhi Gold Medal for Peace, Democracy and Women's Rights from the United Nations Educational, Scientific and Cultural Organization. While she was forced to resign in 1999 for health reasons, Jagan remained an active member of the PPP for nearly another decade thereafter.
Final Years
Jagan wrote several children's books in her later years, including Dog Who Loved Flowers (2000), Alligator Ferry Service and Other Stories from Guyana (2001) and Lure of the Mermaid and Other Children??s Stories (2002). She also contributed articles to the Mirror newspaper.
Jagan had two children, Cheddi Jr. and Nadira, and five grandchildren. She died on March 28, 2009, in Georgetown, Guyana.
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Holiday Apartment Alle Lanterne offers accommodation in flats located just near Campo Santo Stefano which is an important meeting point of two of the main urban crossing roads: the one leading to Rialto and the one leading to San Marco.
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Organic acids are key metabolites of virtually all pathways of intermediary metabolism as well as exogenous compounds such as drugs and special diets. Urine organic acids can be used to diagnose disorders of amino acid, organic acid, fatty acid and carbohydrate metabolism, among others, and can also be used for monitoring known patients. In many disorders, urine organic acid analysis is normal while the patient is well. Testing while symptomatic is usually the most informative.


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6 New Superfoods You Definitely Haven't Tried BeforeA half-dozen ingredients that will change the way you eat.
By Lynn Andriani
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Black GarlicTake one clove garlic, ferment for three weeks, age for one week, and you've got black garlic. Thankfully, you don't have to do this yourself; the California company Black Garlic now sells it online and in health food stores and specialty food shops around the country. The darkly colored bulb will definitely raise eyebrows in your kitchen—it wouldn't seem out of place going into a witch's cauldron—but it's worth trying for two key reasons: it has double the antioxidants of white garlic, and it tastes sweeter too—almost like molasses. Williams loves it during cold and flu season because its antioxidants help support the immune system and—bonus—it doesn't stay on your breath like other garlic does. You can use it any recipe that normally calls for white garlic.
Related ResourcesKeep ReadingThe Future of Global AffairsOprah Radio host Dr. Mehmet Oz talks to with Rob Shapiro, author of Futurecast: How Superpowers, Populations, and Globalization Will Change the Way You Live and Work. The Transformation DecadeFuturist David Houle says the years ahead will be ones in which just about everything you know will change, and that's nothing to be scared of. Dr. Perricone's 10 Superfoods You Should Add to Your Diet TodayLearn Dr. Perricone's 10 superfoods and how they make the beauty-brain connection. They're rich in the Essential Fatty Acids (EGAs), antioxidenants, fiber or all three! The Vacation That Will Kick-Start a Healthier, Happier YouA pair of anxious, exhausted, and out-of-shape O editors head to Mexico to learn how to give themselves a break. Spoiler alert: They succeed. Advertisement
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3-Piece Set - Adirondack Chair with Footrest and Side Table in Yellow - K-51903-CTS-0
Item Code: IC-K-51903-CTS-0
Regular:$409.00Sale:$259.00 (You Save 37%)
Because this item is so popular, it is on backorder until March 10, 2014. Orders are filled in the order they are received. If you are interested in this piece, we suggest placing your order to get the earliest available delivery.
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Help spruce up your outdoor decor with International Concepts.K-51903-CTS-0 Features:
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Pepperdine Completes Review of Student Loan Practices
University Confirms Actions as Ethical and Legal
Pepperdine University has completed a thorough review of its policies and practices concerning student loans and has determined it has performed ethically, legally, and within acceptable guidelines and practices. The review was undertaken following a New York State Attorney General's Office inquiry into the practices of certain student loan companies that were included on Pepperdine's preferred lender list.
Pepperdine officials believe that the University's high concern for the best interests of its students has been maintained regarding student loans, including the use of certain lenders as preferred lenders of Pepperdine's schools.
Pepperdine traditionally has provided its students with information about a number of lenders that students may choose to meet their borrowing needs. The information has been useful as students go through the process of selecting lenders. As a result of its own internal review, Pepperdine reconsidered an arrangement it had with a lender that provided a minimum return to the University that was used to assist other students seeking financial aid. Even though the lender made express disclosures in its loan documents about the arrangement, Pepperdine decided that the perception it created outweighed the nominal benefit provided to its students and the University has ended the arrangement.
Additionally, Pepperdine has determined that it will provide greater transparency about the criteria by which lenders are selected to be included as preferred lenders. We will also provide clear disclosures, beyond what is already being provided by the student loan companies, concerning any relationships with our preferred lenders.
Pepperdine shares and respects the New York Attorney General's Office concern about student loans. The University is confident of the legal and ethical nature of its conduct and remains committed to serving the best interests of its students.
Further, Pepperdine will continue to regularly monitor policies and practices concerning student loans and take appropriate action when necessary to uphold its own high standards of ethics and integrity.


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The National Space Society's membership magazine, Ad Astra briefly described Buckley's history as part of a 2001 article describing a terrorist threat against the Apollo 17 mission:
From 1960, before Alan B. Shepard's historic flight, to the space shuttle era in 1981, Buckley served as Chief of Security and Fire Operations at the nation's spaceport. Prior to that, Buckley had worked at the Atomic Energy Commission overseeing security for atomic tests in the Pacific and at the test site in Nevada.
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I had the privilege of golfing with him and astronaut Don Williams at the Spaceweek Golf Tournament in Houston back in 1993. We had a lot of fun that day.
My condolences to his family and Godspeed to 007.
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Here is an excellent recipe to help you make a classic Italian dish, just like the one you get in restaurants. The chef here has showcased ideas to make Penne pasta with cherry tomato and cream sauce. Though a great recipe, but the chef misses on explaining... - 98.3257
Recipe for Baked Ricotta with Caramelized Cherry Tomato Sauce, Caramelized cherry tomatoes are an absolute marvel and go well as a side dish with grilled chicken or fish. They can even be added to salads for an extra flavor layer. Here we serve them with... - 98.049
Kristina Carrillo-Bucaram of Rawfully Organic (www.rawfullyorganic.com) makes her low fat raw vegan EPIC Raw Marinera! Enjoy this recipe of EPIC proportions! - 90.9069
A rustic, country style meat sauce. Love the idea of using cherry tomatoes instead or tomato paste or puree or canned tomatoes. - 86.1333
MAKING 1. In a heavy bottomed saucepan, combine cherry tomatoes, sugar, onion, garlic, half the oregano and all the stock. 2. Place the pan on a medium flame and bring liquid to a boil, stirring frequently 3. Reduce the flame and simmer for about 15 minutes... - 41.6314
1. Put the cherry tomatoes, sugar, onion, garlic, oregano and stock into a saucepan, bring to the boil, then simmer for 15 mins over a low heat. Season to taste. 2. Meanwhile, cook the pasta in a large pan of lightly salted boiling water according to pack... - 31.2135
For recipe directions, please refer to the video. - 13.6351


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k1981el 5 months ago
damn. i would let her sit on my face for a whole day. georgeus girl and what's more important - she knows how to handle big dicks.
taegul 5 months ago
She's def gorgeous. I hope she doesn't ruin that body with implants, she is perfect the way she is. Add me ladies and check out my vids!
cadu21rt 5 months ago
Her ass is perfect. I love her hair and the way she moves her hips... Im fucking horny
iporn69 5 months ago
She is hot! Anybody know her full name? She is has one of the hottest asses I have ever seen, her tits look big (but not the huge, fake looking ones), perky, and natural her pussy is hot, and I love the way she moans. She dosnt have the sexiest face, but I dont mind looking at it ;). I want to see more from her!
sandungueo 5 months ago
OMG I wish I was her, masturbating at home reading your comments, then one of show shows up to my house and fuck my brains out!!! mmm


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RateMyDrawings Family Portrait Collaborations
Artist description:
Choose your player :D a collaboration with: DionaDavis, NarutoBankai7, Memories, Sadik, Zed, Lavenderdoodle, gleaming4shadows,Jmint,gseed,Dommos, Kimixtran,Heyhey00!! Thanks for participating and sorry it took so long to finish :D
Created Sep 28, 2011. Unless noted Copyright 2011
beefcake619 .
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This looks so awesome. All the unique styles c:. One of a kind draw c:! Really beautiful and somehow remnids me of "dejeuner" from Manet o_o~ Anyways, really nice =w=
wowzie! it's finally submitted! it wouldn't have hurt if there were more people, therez still space in there, well anyway it looks dynamically nice!
It was fun, I'd love to do some similar collaborations :) however i don't have much free time.
haha I love the fact that there's some kind of interaction between everyone's OC ! :D Thank you for let me being part of it!! It's awesome!
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Don't you love it when the sun is out, you have to walk somewhere and you notice you have a book with you? Then you can pop the book out and make the walk nicer by reading. It also brings a big smile to my face to see other people do it :).
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Dell Computer Dell Precision Mobile WorkStation M90 Free Driver DownloadSource:
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1. Consult widely in the framework of a confident working relationship
The European Commission is committed to consulting interested parties when drafting policy and proposing action. Consultation with civil society is a fundamental part of EU policy-making, as set out in the Transparency register (TR). With this in mind, the Directorate-General for Trade of the European Commission conducts a Civil Society Dialogue. Under this dialogue, the Commission holds regular, structured meetings on trade policy issues of interest to a wider audience. DG Trade aims to promote an active and inclusive participation of civil society through this process. The European Commissioner for Trade or officials of DG Trade attend these meetings to inform, listen to and exchange views with civil society organisations. Civil society organisations attending represent a wide variety of institutions and organisations, which include non-governmental organisations working on topics as diverse as consumer protection, the environmental protection, animal welfare, human rights and humanitarian aid, as well as organised labour and employers' associations and the European Economic and Social Committee.
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The Green Paper on the future of VAT in EuropeDeloitte Belgium Tax Quarterly, Issue 44 - June 2011 |
In December 2010, the European Commission released its "Green Paper on the future of VAT – towards a simpler, more robust and efficient VAT system". With the publication of this "Green Paper", the European Commission wanted to initiate a public consultation and debate on the current VAT system's modernisation.
The public was invited to provide the European Commission with its comments on the proposals set forth in the Green Paper by 31 May 2011. As this Green Paper is merely a first step of what is likely to be a lengthy modernisation process of the current VAT system, it is expected that, in the coming years, more communications by the European Commission will follow.
The common VAT system as we know it has been introduced in Belgium in 1971. Although many changes have been made to the system (see also our articles on the 'VAT package' in previous Quarterly editions) the current VAT legislation is no longer adapted to the contemporary economical and technological environment.
In this context and to mark 40 years of VAT in Belgium, Deloitte Belgium has organised a number of round table discussions around 4 sectors: public sector, retail, financial services and real estate. The round table discussions were aimed at discussing the European Commission's view on the VAT system's modernisation and to outline the changes that could be of interest for each of these sectors. The audience was also invited to provide its views on the current VAT system and on the proposed changes.
All round tables were chaired by a Deloitte Partner and we collected below their impressions of the various round table discussions.
Round table discussion - Public Sector
The first round table was organised for the public sector in Belgium, with simultaneous Dutch and French speaking streams. Rony Wuytjens, Belgium's Indirect Tax Leader and Benoît Vanderstichelen, Indirect Tax Partner report back on their sessions:
1. What VAT issues does the public sector in Belgium struggle with?
VAT issues for the public sector are as diverse and complex as the numerous authorities in the public sector playing field and the activities they develop to deliver a modern and cost effective service to the public.
The general rule under the current EU VAT system states that any person carrying out economic activities, whatever the person's status (private or public), is to be considered as tax liable.
Special rules are however foreseen for public bodies when they undertake transactions as a public authority. In practice, this different set of VAT rules for public bodies and private entities can give rise to significant economic distortions and can impact economic efficiency and welfare. This competitive distortion plays both on a buy (input) as on a sell (output) level.
On the input side, the VAT incurred by public bodies creates an additional cost. The VAT incurred cannot be fully or partially deducted by a public body.
In the decision making process to outsource certain non-core activities (such as IT, bookkeeping or any other back-office services), this irrecoverable VAT plays an instrumental role. Even though some services could be supplied more efficiently and at a lower cost (excluded VAT) by a private sector company, the issue of the non deductible VAT certainly decreases the incentive for public bodies to outsource these services. This results in a non-efficient allocation of public resources.
The distortion may also affect the output side through reduced competitiveness of private entities versus public entities. If a public body and a private entity offer a similar service and compete in the same market, the public body will possess the advantage of not having to charge VAT to its clients. The private entity, on the other hand, will have to charge VAT to its clients. An example can be found in waste collection services: the waste services performed by private waste collectors will be subject to VAT whereas waste services provided by public bodies are in principle not subject to VAT. Hence, the public body may have a competitive advantage over the private provider of the same service.
But it is exactly this "playing field" that has been (and certainly will continue to keep) changing over the last 40 years.
2. Is there a need for change?
The VAT regime covering public authorities is no longer able to cope with the complex way in which public entities interact, often as economic operator, with the public and the services they provide. Private businesses are becoming more active in sectors which used to be the privileged domain of public authorities such as public transport, postal services, energy, waste management, healthcare, education, etc. Furthermore, we notice that public bodies are increasingly involved in complex arrangements with private companies (e.g. public private partnerships) and that privatisation and deregulation of public authorities' activities are to be considered normal evolutions.
"The VAT regime covering
public authorities is no longer
able to cope with the complex
way in which public entities interact..."
It is on this more unified playing field where the difference in VAT treatment between public and private bodies inevitably leads to distortions. And this problem will only continue to increase unless a clear set of rules is set forth…
3. What does the green paper propose?
The text in the Green paper acknowledges that the VAT treatment of public bodies is a longstanding issue within the EU. It also clearly outlines the shortcomings of the current VAT system for public bodies:
- the problems of distortion of competition which may occur because the same activity may be taxed if carried out by a private body but not taxed if carried out by a public body,
- the lack of harmonisation due to the wide discretion the VAT Directive leaves the Member States to define notions such as 'public body', and
- the complexity of the current system due to the categorisation (taxable, outside scope, taxable but exempt) and the imprecise definition of the exemptions of public interest.
As a way forward, the Commission is contemplating wide-ranging options such as extending the regular VAT system to all the activities by public bodies. This 'full taxation' model would have major advantages in terms of tax neutrality. However, it also raises a number of issues, such as the decision on the final VAT rate. The Commission quotes more limited reforms such as an option to tax public bodies or a further modernisation/clarification of the current exemptions and legal framework.
Finally, the Commission contemplates the option to give Member States the freedom to implement national refund schemes outside the VAT system. The latter should provide a lot of flexibility to Member States.
4. How did the audience react on the round table and what was the outcome of the discussions?
Taking into account the general trends in the public sector, the round table confirmed that in the current economic environment, it is not sustainable to defend a different VAT treatment of public bodies and private operators performing similar activities.
In light of the round table discussion, it was concluded that public bodies should be subject to VAT if they are engaged in economic activities similar to those undertaken by a private body. In that reasoning,the principle that the activity performed cannot, in its nature, be carried out by an economic operator would become a criterion for excluding public bodies from the scope of VAT.
Furthermore, it was generally considered as beneficial that Member States would be able to tax at reduced rates, to exempt or even preferably zero rate certain activities in the general public interest. The same VAT regime would then equally be applicable for the private operators.
By following the approach described above, public bodies could potentially have activities both outside and within the scope of VAT. Activities in the latter category would be subject to VAT, exempt or zero rated. Determining the extent and right to deduct input VAT could therefore remain a complex but agreeable matter for public bodies.
Round table discussion - Retail sector
The second round table was chaired by Guy Decoene, Indirect Tax Partner . An overview of his impressions follows.
1. What VAT issues does the retail sector in Belgium struggle with?
Key issues for the retail sector in Belgium are the VAT bookkeeping formalities they have to comply with as well as the complex VAT treatment of promotional actions.
On the one hand, the reporting of cash sales (sales transactions that are not invoiced) and the storage of the underlying documents are very burdensome for the retail sector. Furthermore, retail businesses tend to struggle with (a) the very strict invoicing rules in supplying goods or services to private persons, and (b) the upcoming certified cash register system in the restaurant and catering sector.
On the other hand the VAT treatment of typical promotional actions such as retail vouchers, joint offers, rebate vouchers and loyalty programs is very complex, especially as there is very little guidance on these points from the Belgian VAT authorities.
2. Is there a need for change?
Where the VAT bookkeeping formalities are concerned, it had been demonstrated that the Belgian VAT authorities did take into account the technological evolutions to both reduce the administrative burden for retailers (they now have a.o. the possibility to store their cash receipts electronically), to also improve their own possibilities to audit the VAT bookkeeping of retailers and to reduce fraud possibilities in this sector.
Nevertheless, it seems that the VAT authorities have not yet been able to cope with the marketeers' speed in the field of promotional actions as only few guidelines on how to treat these actions are developed in some ECJ Court Cases. Neither the European nor the Belgian legislator have been able to issue concrete guidelines in this respect. A new directive on the VAT treatment of vouchers could probably bring further clarification but it will always remain difficult for the VAT legislator to closely follow the commercial and technological evolution. This is not always to be considered as negative for taxpayers, as it still leaves some room for planning ideas. Business should however be aware and always consider the possible VAT impact when introducing new promotional actions.
3. What does the green paper propose?
Unfortunately, it seems that the Green Paper has actually overlooked the retail sector, considering that, apart from the general comments on the aim to reduce administrative burden for taxpayers, it does not mention any of the above mentioned issues in the retail sector.
4. How did the audience react on the round table and what was the outcome of the discussions?
"...the Belgian VAT authorities
did take into account the technological
evolutions to reduce the administrative
burden for retailers ...and to reduce
fraud possibilities in this sector."
In general, the session participants expressed great enthusiasm towards the concepts well as the content. A majority questioned whether the current and future rules strictly and formally imposed by the VAT authorities with respect to the VAT bookkeeping formalities of retailers are and will remain compatible with commercial practice. A shared conclusion was that in the coming 40 years, a lot of changes are still to be expected in the retail sector.
Round table discussion - Financial Services Industry
This third round table was chaired by Johan Van Der Paal, Indirect Tax Partner overlooking Deloitte's tax services towards financial institutions.
1. What VAT issues does the financial sector in Belgium struggle with?
VAT is indeed a concern for the financial services (FS) industry, particularly in the EU. This is because VAT is a significant cost factor in the FS industry whose VAT recovery is generally limited and may even be close to zero for insurance companies or banks which are predominantly active in local markets. This is the consequence of the VAT exemption foreseen in the EU and Belgian VAT legislation for many insurance and financial services.
From a Belgian point of view, the introduction in 1978 of the option to tax for payment operations has been an incentive for banks established in Belgium. A further determining point was the Administrative Circular dated 1995 on the right to deduct input VAT for banks and financial institutions, something which paved the way for alternative deduction methods used frequently by banks. In 2007, the financial sector received further VAT incentives with the introduction of VAT unity and the VAT-exemption for the management of some pension funds.
With all these changes, the VAT legislation has however not taken away the key points related to the cost impact of VAT on financial institutions and the uncertainty with respect to the precise VAT rules.
2. Is there a need for change?
From a European point of view, since 1995, the FS sector is mainly driven by the European Court of Justice issuing binding rulings on the scope of exemptions and deduction methodologies, rather than legislator intervention. This would however change by the pending proposal of a new EU VAT Directive related to financial services. Important work is indeed currently being performed in order to provide new definitions of the VAT exemptions related to financial services, to take into consideration its evolution and ECJ case law, as well as improve neutrality, harmonisation and legal certainty within the EU financial sector. Our roundtable discussion highlighted the key changes from a Belgian perspective which this proposed EU VAT Directive would bring if it were adopted today, showing a slight tendency for increasing exemptions.
"The participants expressed
the need for a legislative initiative
regulating financial services and
insurance from a VAT perspective,
instead of letting the European
Court of justice's jurisprudence
adding conditions to the
existing VAT law."
In a nutshell, many building blocks for change are available but the EU level decision process results in a significant slowdown of the much needed modernisation process.
3. What does the green paper propose?
In addition to the proposed EU VAT Directive and Regulation for the financial services, the Green Paper puts some more general questions on the table, challenging the exemption for financial services as such. The Green Paper also addresses the structural issues facing large and pan-European businesses, soliciting input from businesses on the possible ways forward for cross border services within the same legal entity, the use of VAT grouping and cost sharing arrangements on a more international level. Although the tax planning in internationally active financial services groups takes these topics into account, the Green Paper attracted quite some interest from the sector.
4. How did the audience react on the round table and what was the outcome of the discussions?
The positive feedback from the session demonstrates that the VAT environment for the financial sector is a world of its own. The participants expressed the need for a legislative initiative regulating financial services and insurance from a VAT perspective, instead of letting the European Court of justice's jurisprudence adding conditions to the existing VAT law. The Green Paper as well as the current draft legislation are assessed by the sector participants both from the viewpoint of how they impact their own business and from the discussions and responses prepared in the framework of sector organisations. While there is a broad consensus that change is needed, the importance of VAT on the cost and revenue profile of financial institutions requires a thorough impact assessment to evaluate the best way forward.
Round table discussion - Real Estate
The last round table organised was chaired by Piet Vandendriessche, Managing Partner of the Belgian Tax practice and Deloitte's Global Indirect Tax leader.
1. What VAT issues is the real estate sector in Belgium is struggling with?
Forty years after its introduction, VAT is still high on the agenda as far as real estate is concerned.
"Contrary to most other member
states, Belgian regulation does not
even foresee an option to subject
immovable rent to VAT when the
tenant is a business enterprise."
The main cause for this is the VAT exemption that applies in Belgium to 'immovable rent'. Immovable rent has been exempt from VAT since the introduction of VAT in Belgium. It was then considered that immovable property should remain subject to transfer taxes whilst VAT should apply primarily to movable goods. Several exceptions on the general exemption were foreseen from the outset (rent of a car park and the hotel sector), but this was due to the unclear nature of the services concerned and whether it involved immovable rent or not. The way VAT is applied on real estate in our neighbouring countries does not contain such broad exemptions and results in a much more tax neutral environment for real estate developers and investors, as was highlighted in the presentation by Deloitte colleagues from France and the Netherlands.
2. Is there a need for change?
Compared to the other EU member states, it is fair to say that Belgian VAT regulation is fairly exceptional. Contrary to most other member states, Belgian regulation does not even foresee an option to subject immovable rent to VAT when the tenant is a business enterprise. There have been various attempts to change this, but so far, these attempts have not been successful.
The main reason for the option being 'blocked' is the negative impact on the Belgian treasury. Where a property is constructed with the aim of renting it out, the VAT incurred on the construction costs is not recoverable. This constitutes a cost for the land lord, but also generates revenues for the treasury. Allowing owners to recover the VAT on buildings once they have opted to subject the rent to VAT is feared to be leading to a serious revenue leakage for the Belgian treasury. However, one could question whether the impact of the option to tax can be limited to VAT, as non-recoverable VAT and its inclusion in rental fees lead to a 'stepped up' basis for depreciation and costs and thus reduces the corporate income tax base. Furthermore, one can ask: how can one compute the impact of the application of VAT to immovable rent, as buildings can also be subject to an agreement for which VAT is effectively applied (business centres; financial leases, usufruct rights etc.)? This means that the computation is to be exercised almost at the level of each individual building.
3. What does the green paper propose?
In view of this background, the European Commission's Green Paper offers an interesting question: are VAT exemptions still useful? As far as immovable rent is concerned, this question is most certainly a relevant one. The EU Commision indeed tables an approach wherein the VAT exemption would be limited to three specific situations : the letting of houses to private individuals, supplies of buildings that are not new and where the supplier has not recovered input VAT on the building's acquisition, and supplies of land other than building land.
4. How did the public react on the round table and what was the outcome of the discussions?
During the session, the Belgian VAT regulation on immovable rent was benchmarked with the regulation in France and The Netherlands. These countries allow immovable rent to become subject to VAT via option. The comparison with two neighbouring countries highlighted the 'particularity' of the Belgian regulation. In addition, where transfer taxes and other immovable property taxes were also included in the equation, it appeared that immovable property as an 'asset' is subject to a substantial tax burden. One exception is the sale of 'shares' in real estate owning companies, as these are mostly tax free, for the time being at least.
All participants recognised that the debate proved to be very useful, as the comparison with other jurisdictions and the ideas put forward in the Green Paper forced them to look at the current Belgian real estate VAT regime from a new perspective. It will certainly fuel further discussions, especially on the option to apply VAT to immovable rent.
The series of roundtable discussions was closed on a positive note, as it was welcomed by all participants as an interactive way of reflecting on key VAT issues affecting their day-to-day business activities. They generated a lot of peer-to-peer debate which will certainly lead to similar get togethers in the future.