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1 Summary fact sheet
CMB/CML: Capital Market Board/Law IAS: International Accounting Standards
ISE: Istanbul Stock Exchange AGM: Annual Shareholder Meeting
2 Market overview
2.1 Structure of the corporate sector and capital market in the country
As of December 31, 1999, the market capitalization of the Istanbul Stock Exchange (ISE) stood at Turkish Lira (TL) 61,137,073 billion (US$ 113 billion), or 79 percent of 1999 GDP1. Its turnover/liquidity ratio was 103 percent. There were 2852 companies listed on the exchange of which 16 were joint venture companies. There were 19 companies with GDR /ADR programs as of February 2000. Domestic primary market activity varies widely from year to year: In 1997 there were 29 public offerings, in 1998 the total was 20 and in 19993 ten. Activity has picked up this year and ISE reports already 30 public offerings as of June, 2000.
Table1: List of sectors represented on ISE as of December 31, 1999.
Source: ISE Monthly Bulletin, January 2000.
Under Turkish law, joint stock companies (Anonim Sirket) with 250 shareholders are considered public and automatically subject to capital markets law. These companies may apply for listing and be traded on the stock exchange. As of January 2000, there were approximately 84,000 joint stock companies incorporated in Turkey, of which 285 were traded, representing 0.3 percent of the total4. The average free float was 22 percent consisting mostly of common shares, although a few privileged shares were traded at different prices. According to ISE, approximately half of the free float was held by foreign institutional investors and there were approximately 1.2-1.3 million retail investors5. In January 2000, the ten most actively traded companies represented 48 percent of ISEs trading volume. One company alone (Yapi Kredi Bank) represented nine percent of average daily turnover6.
In 1998, a study conducted by Prof. Aytac and Prof. Sak of Ankara University, on a sample of 243 listed companies found that in 45 percent of cases, one shareholder controlled more than 50 percent of voting rights. In the vast majority of cases, the controlling shareholder was a holding company controlled by a family such as the Koc, Sabanci, Dogan, Karamehmet, and Sahenk families. According to the survey, less than 20 holding groups were actively using the capital market for funding purposes. As of January 2000, ten listed companies were majority owned by the state. Their paid-in capital amounted to US$ 550 million out of a total paid-in capital of US$ 6.3 billion; their market capitalization was US$ 24 billion or 19 percent of ISEs total market capitalization7. According to ISE, while foreign ownership is mainly institutional, Turkish institutional investors, namely mutual funds, own only a negligible amount of listed equities8. There is a lack of domestic institutional investors in the form of insurance companies and pension funds. The only significant non-mutual fund institutional investor is OYAK, the army pension fund which has a relatively large portfolio of listed securities9. In addition, some listed banks have significant equity stakes in listed companies (Işbank, Akbank, YKB) and some listed holding companies list their subsidiaries.
TAKASBANK is Turkeys central securities depository (CSD), ISEs clearing and settlement center, and Turkeys numbering agency. ISE owns one third of TAKASBANK, with the rest distributed among the members of the exchange, who may own up to five percent each. For all trades executed on ISE, TAKASBANK is the authorized settlement center and solely responsible for the physical safekeeping of securities. Account holders can transfer securities from their pool account to other accounts automatically. Records are transferred via online connection. Cash transactions are paid in book-entry form. Transactions are settled finally and irrevocably in TAKASBANK at 3pm on settlement day which take place on a rolling settlement basis at T+2. Netting is accomplished by ISE for the two trading sessions of one settlement cycle on net basis for securities and cash. TAKASBANK is compliant with ISSA G30 recommendations, except with respect to trade comparison and affirmation between indirect market participants.
2.2 Legal, regulatory and professional/best practice bodies
Turkey is a civil law country. The legal and institutional frameworks governing Turkeys listed companies comprise the Commercial Code 1956 (the Code), the Capital Markets Law 1981 as amended; the Decree-law No. 91 1983; the Capital Market Board (CMB); and ISE. Specific legislation regulate the banking and insurance sectors.
The Code sets forth the framework of corporate governance in Turkey10. It deals with topics such as different types of shares, shareholder assemblies and shareholder rights. The Capital Markets Law (CML) governs the securities markets; establishes CMB; defines the types of securities that can be issued; sets out issuance/public offering procedures as well as initial and continuous disclosure requirements; and licenses, monitors and supervises financial intermediaries and institutional investors operating in the market. The Decree-law No. 91 regulates the establishment and activities of stock markets.
CMB develops, regulates and supervises Turkeys securities markets. It drafts statutory laws to be submitted to parliament for approval and issues regulations. These rules are known as "communiqués" and published in the official gazette after receiving clearance from the ministry. CMB is located in Ankara and has ample administrative powers, capable of directly imposing administrative penalties such as warnings, fines, suspension or cancellation of licenses11. It is governed by an executive board composed of seven members including a chairman. The members of the board are appointed by the council of ministers for a six year term. A CMB board member must have a required minimum level of education and professional experience; he/she cannot own shares of a Turkish company. Board members cannot be removed from their posts unless they disqualify themselves, violate restrictions or are condemned by a court. The Prime Ministers approval is necessary for removal.
Article 49 of the Capital Markets Law sets forth the procedures for taking violators to court. CMBs board may request the courts to prosecute violators by submitting a written complaint to the public prosecutor's office. If the prosecutor decides not to press charges, CMB is empowered to raise an objection in compliance with the criminal procedure code. All board decisions and public disciplinary measures, including nature of charge and identity of perpetrator are published in the weekly bulletin and on CMBs website. In 1999, the majority of cases12 brought before the public prosecutor were cases of violation of CMBs regulations; second in rank came 12 cases filed for carrying out intermediary operations without license; in third position came nine cases dealing with non compliance of disclosure requirements; and finally eight cases were related to failure to provide CMB with adequate information. In addition, a relatively large number of cases could not be brought to court due to incompleteness of files or lack of expertise in the court.
ISE is a public, non profit organisation established in its present state in 1986. It does not have a share capital, but it owns its assets and is financially independent. ISEs members are brokerage houses and banks and it is governed by a general assembly, a board of directors, auditing and other committees, and the chairmans office. The chairman/CEO is appointed by the government for a five year term13. He or she can only be removed for gross misconduct. CMB closely supervises the exchange, conducts yearly audits, and has the right to reject decisions of ISEs general assembly.
Both CMB and ISE are active in developing corporate governance standards. In December 1999 the Capital Markets Law was amended and the scope of authority and duties of CMB were expanded. Additions to the law include a provision that permits CMB to attend shareholder meetings; provisions that enhance the protection of shareholders rights, and increased penalties for violations in related party transactions.
3 Registration and listing requirements
3.1 Capital markets regulator
The registration requirements are set out in article five of the Capital Markets Law and the relevant communiqué (1/26). Applicants must submit a registration form including financial and non-financial information as determined by CMB's board together with a prospectus. In addition to audited financial statements, management discussion and analysis of operations and financial condition; the prospectus must provide detailed information on the company, including a description of the business and management structure; a description of any transactions between the corporation, its main shareholders and subsidiaries; the use of proceeds; equities issued; and selling principles14. Much progress in the level of disclosure has been made and CMB today essentially follows a disclosure approach15. However, CMB has the power to redefine requirements depending upon changing conditions and to turn down an application based on other considerations than full disclosure, if the board decides that an exploitation of the public may occur. While CMB does not in practice intervene in the pricing of a public offering, companies must indicate a price range in the prospectus submitted for registration. If registration is accepted, the prospectus must be registered with the trade registry and published. If registration is denied, CMB must state the reasons for such denial.
3.2 Stock exchange
Companies seeking a listing must submit their latest independently audited annual and quarterly financial statements to ISE. If the audit opinion is qualified, such qualification must be explained in the footnotes. At least three calendar years must have elapsed since incorporation, or two years if the free float is at least 25 percent. The company must show profits before tax in the last two consecutive years, or in the previous year only, if the free float is at least 25 percent. The profitability and minimum time requirements do not apply in certain cases involving mergers or spin-offs. Paid-in or issued capital must be at least TL 750 billion (US$ 1.2 million)16. For companies with a capital of up to TL 750 billion the free float after the issue must be at least 15 percent; for companies with a capital within the range of TL 750 billion to TL 1,500 billion (US$ 2.5 million), ten percent; and five percent if capital is greater than TL 1,500 billion17. ISE must examine the companys financial situation and consider that it is viable as a going concern. The companys articles of association must not include any provisions limiting the transfer and trading of its securities or preventing shareholders from exercising their rights. Material legal disputes which may affect the companys activities must have been settled or be about to be settled. The company must not have suspended its activities for more than three months in the previous year, nor applied for liquidation of its assets or entered into negotiations or any other arrangement with its creditors, nor have faced other similar situations. Finally, the securities to be listed must comply with the criteria envisaged by ISEs management in terms of current and potential trading volume. Companies must appoint a specific person responsible for the coordination and timely transmission of information to ISE and investor relations. Companies that fail to fulfill ISEs listing requirements for the national market may still be admitted for trading on a "regional market" where they will be traded together with companies de-listed temporarily or permanently from ISE.
4 Treatment of shareholders
4.1 Legal rights/treatment of shareholders
The fundamental document governing shareholder rights are the companys articles of association. Whilst the Code refers to them on many issues, it does make certain general mandatory provisions. According to the Code, the fundamental rights of shareholders consist of the right to participate in the general assembly; the right to vote; the right to acquire information; the right to have the company audited; the right to file a complaint; the right to take civil or legal action. These rights are strengthened by provisions of the Capital Markets Law. The Capital Markets Law provides that shareholders have the right to acquire information; the right to go to court to abolish decisions; the right to vote; and the right to receive share certificates. Companies have the right, subject to shareholder approval to issue privileged shares and to limit some shareholder rights (CML article 12). These rights may be delegated to the board of directors, if the company adopts the so-called "registered capital system" and the articles of association allow for it18.
Article 373 of the Code requires every share to have at least one vote19. However, article 14/A of the Capital Markets Law provides that joint stock companies may issue nonvoting preferred shares provided that such provision exists in the articles of association of the company. In practice non voting shares are seldom used. Multiple voting rights are permitted and frequently benefit the companys founders. In this case, the number of votes per share is determined by the companys articles of association and registered with the trade registry.
Privileged shares are defined under article 401 of the Commercial Code. According to the Code, there is no limit regarding the subject and extent of privileges to be granted. In practice, most privileges take the form of multiple voting rights, pre-determined dividend rate, or seniority in the allocations of proceeds when the company is liquidated. CMB exerts pressure on listed companies with articles of association that allow minority shareholders to be harmed and rejects company requests to create additional privileges.
Under the Code, shareholders have preemptive rights in the case of a capital increase. They must be offered the chance to participate on an equal basis. However, article 12 of the Capital Markets Law allows the board of companies in the "registered capital system" to issue new shares up to the authorized capital limit, without abiding by the provisions of the Code regarding capital increases. CML also stipulates that the limitation of pre-emptive rights must not violate the equality of shareholders within a class20. Therefore, the board of directors usually limits preemptive rights by selling the shares directly to the public at large.
According to the Code, shareholder approval must be obtained in the case of a merger or acquisition. CML mandates that any person or legal entity acquiring individually or collectively more than 25 percent of share ownership or voting rights, must make a tender offer for the remaining shares. The same rule applies where a shareholders share or voting rights are between 25 to 50 percent and then increased by another ten percent in twelve months21. There have been several examples of such tender offers on ISE. However, to date there is no takeover code in Turkey. The concentrated ownership structure of Turkish companies restricts takeover attempts in practice.
Merger ratios may be calculated by taking the market value or the book value as the basis for calculation22. CMB has the power to oblige companies to change the method used, if it considers the result unfair to the shareholders of either company. However, shareholders have not always been able to prevent transactions that they deem unfavorable as demonstrated by the failure of Koc Yatirims shareholders to block the merger of their company with Koc Holding in 1997, in spite of the fact that the merger ratio was unfavorable to them23.
4.2 Minority shareholders
Until recently, only the Code had provisions for the protection of minority shareholders. The CML amendment bill of December 1999 is addressing minority shareholder rights for the first time. According to the provisions of the Code24 and the amendment bill, minority shareholders representing five percent of the share capital of a public company25 can veto the release of management, demand that the companys internal auditor or an outside attorney take legal action against members of the board of directors26, demand that a special controller be appointed, call an extraordinary general assembly or add an item to the agenda, and demand postponement of the discussions on the balance sheet for one month. In addition, the ministry of industry and commerce may assist shareholders in ensuring that companies comply with their legal obligations. However, it does not have the right to initiate action. Any non-resident shareholder holding ten percent or more of a company is required to notify the foreign investment general directorate of his/her investment in order to participate and vote in annual general meetings (AGM). Such shareholder may be required to provide information relating to his/her corporate and financial standing in connection with the application.
AGMs must be convened by the board of directors within three months after the end of the accounting period27, although in practice most AGMs take place two to three months later due to the time needed to comply with the external audit requirement28. The board of directors must submit the balance sheet and a summary of operations, as well as a report indicating the commercial, financial and economic situation of the company, and formulate a written proposal regarding dividend pay-out and reserves. This information must be put at the disposal of shareholders and advertised in the gazette at least fifteen days prior to the AGM and up to one year thereafter. Every shareholder has the right to a copy of the financial statements upon request. A press announcement including the agenda and the resolutions to be discussed must be made at least two weeks in advance. Shareholders holding bearer shares must deposit their shares or a deed proving ownership with the company one week before the meeting. The agenda includes a reading of the board of directors' and auditors' reports; the approval, amendment or rejection of the financial statements and dividend policy; the setting of director's and auditor's fees; the election of directors and auditors; and any other matter to be discussed. The Code does not unequivocally give shareholders the right to ask questions. The quorum is 25 percent of capital for the first meeting (no quorum requirement at the second meeting) and decisions are taken on the basis of simple majority, unless otherwise stipulated in the articles of association. It is mandatory that minutes be kept, notarised, and registered with the trade register. Auditors or shareholders representing at least five percent of the share capital may convene extraordinary general meetings29.
Shareholder rights may not be altered without the agreement of the majority of shareholders present at a meeting where at least half of share capital is represented. In case of adjournment the quorum requirement is reduced to 33 1/3 percent30. In meetings for the alteration of the articles of association each share carries one vote. No shareholder is entitled to vote on resolutions where he, his spouse, his ancestors or descendants have a vested interest in the outcome. Similarly, any person having made a contribution in kind may not vote when his/her contribution is being estimated; and founders and other shareholders desiring certain privileges may not vote during the discussions concerning the approval of these privileges. Shareholders who have taken part in the conduct of the business of the company are not entitled to vote on resolutions concerning the release of directors. This prohibition does not extend to auditors.
Shareholders have the right to vote by proxy by appointing a representative through a power of attorney. Proxies must be notarised. In order to exercise his/her proxy right, the shareholder must obtain a certificate of ownership from TAKASBANK through his/her custodian. TAKASBANK will block the subject shares until one business day after the meeting. According to market analysts, the regulations pertaining to the use of voting rights through proxies are complicated, time consuming and costly. Nevertheless, it is common practice for foreign shareholders to vote by proxy through their custodians.
4.3 Statutory and other remedies
While neither the concept of class action nor derivative action exist under Turkish law, shareholders can seek redress through several channels. If the violation is the prevention of the right to acquire information or non-compliance with disclosure and transparency requirements, shareholders representing at least five percent of share capital can ask the companys internal auditors to remedy the situation31. Complaints deemed valid by the auditors are mentioned in their annual report. If decisions taken at the AGM are against the law, articles of association or good faith, any shareholder who was present and opposed the resolution or was illicitly deprived of his/her voting rights or claims that the procedures were not followed, may request the court to nullify the resolution in question. If the decision was any one directors or auditors responsibility, the shareholder can take civil action against the alleged perpetrator. Shareholders may file a complaint with the ministry of industry and commerce, CMB and ISE. CMB can suspend trading, stop public offerings, change time limits of subscription periods, ask for special reports to be prepared, require minority shares to be purchased by the majority at market prices, ask for remedial measures if the companys financial health is in trouble, require disguised profit transfers to stop, and ask for the liquidation of financial intermediaries.
The number of violation reports on breaches of CML is high, particularly with respect to disguised profit transfers to non listed subsidiaries or affiliates. In practice, CMB is often unable to get a definite ruling from the courts. For example, in the early 1990s, CMB received a complaint from the Templeton group that Çukurova Elektrik was withholding information. Despite the fact that a disguised profit transfer was found, CMB could not get any pronouncement from the court proceedings. According to market analysts, shareholders generally refrain from bringing their case to court as the legal system is complex, the process lengthy, and sometimes expensive. There are no specialized courts and judges. Finally, there is anecdotal evidence that shareholders are seldom aware of the means available to them to protect their rights.
4.4 Insider trading and self-dealing
Insider trading, the dissemination of misleading or false information and manipulative practices are criminal offences. Article 47/A of the Capital Markets Law as amended provides that the penalties for insider trading range between a period of imprisonment of two to five years and a fine which varies depending on the scope and severity of the act. CMB is responsible for investigating insider trading and self-dealing cases and file its findings with the public prosecutor as plaintiff. ISE has established a market surveillance unit in compliance with Capital Markets Law. Since 1992, eight suspected insider trading cases were brought to court by CMB. Two cases have been sentenced and are now in the process of appeal, eight cases were rejected by the courts and one is still pending. During the same time period, 56 cases involving manipulative practices were investigated and submitted to court, of which ten were concluded32. In 1998, insider trading was only one among the 61 cases brought before the public prosecutor by CMB, and none in 199933. It is believed that a high percentage of suspected cases of insider trading and manipulative practices are not prosecuted because of the difficulties to prove the prima facie case together with a lack of effective surveillance, technical capacity, and enforcement. There is anecdotal evidence that insider trading and self dealing are still quite common due to the shallow market of many stocks which makes it easy to artificially inflate share prices and the high turnover ratio on ISE.
4.5 Share registration
There are two types of equity securities in Turkey: bearer shares (Hamiline Yazili Kiymetler) and registered shares (Nama Yazili Kiymetler). Most of the shares traded on ISE are bearer shares immobilized at TAKASBANK34. The latter requires broker members to open sub accounts on behalf of their clients. Ownership simply changes by settlement of a trade on ISE via the central depository. Under the Code, the board of directors must keep a register of shareholders holding registered shares. The transfer of registered shares is possible, unless prohibited by the articles of association, but it can be a cumbersome process. According to articles 416 and 418 of the Code, registered shares are regarded as transferred only after being registered with the companys share register. The company has the right to refuse to register the transfer either for reasons specified in the articles of association or without stating any reason, if the articles permit this. The acquirer of the shares does not acquire full ownership status and is prevented from exercising his governance rights, such as the right to vote, until the registration is completed. Some companies are reported to resist registration of significant minority shareholders. On the other hand, at the time of listing, the board of directors resolves that it will not obstruct the transfer of shares and registration of ownership and that registered shares will be transferred through blank endorsement35.
5 Oversight of management
5.1 Structure and powers of the ultimate body governing the corporation
According to the Code, companies are governed by a one tier board comprised of at least three directors appointed for a maximum term of three years. Every year, the board elects a chairman and a vice chairman. The board of directors represents the company in its dealings with third parties and is ultimately responsible for managing the companys business. Day-to-day management may be vested in a registered general manager appointed by the board or the general assembly. The boards duties include drawing up the annual financial statements, reporting on the business to the shareholders, proposing dividend resolutions, calling shareholder meetings, and informing the court of the district where the company is registered, if the companys liabilities exceed its assets.
Unless otherwise stipulated in the articles of association, the directors are required to meet at least once a month. Decisions of the board have to be recorded in the minutes book. Under the Code directors can agree not to meet physically. In this case, discussion matters are circulated among board members together with the proposed text of the minutes. Decisions are binding once they are recorded in the minutes book and signed.
5.2 Legal duties owed by the members of the governing body
Directors must represent the company rather than any specific shareholder. Their duty and responsibility is to the corporation, not to the shareholders. According to the Code, members of the board of directors have a general duty of due diligence, care, foresight and good faith. Its members are accountable to the company for losses created by their actions, such as appointing incapable managers or tolerating their harmful acts, but they are not directly responsible for the losses created by managers. While directors are not personally liable for transactions or contracts concluded on behalf of the company, they are jointly liable if payments for shares are not exact; dividends fictitious; books not kept in accordance with the law; general assembly resolutions not executed without specifying a reason; or other duties not fulfilled intentionally or by neglect. If an obligation has been entrusted to one particular director exclusively, the others are not jointly liable. The same applies for a board member who voted against a transaction or was not present when the allegedly harmful decision was taken. Any board member who deceives a third party about the condition of the company, is personally liable for any loss caused. Also, newly appointed board members must inform the auditors of irregularities committed by their predecessors. Otherwise they share their predecessors liability.
CMB does not have the power to disqualify or sanction directors for non-performance. In most cases, control over listed companies is firmly in the hands of majority shareholders. Anecdotal evidence suggests that minority attempts to influence operations, strategy, or the management structure are seldom successful.
5.3 Process for nominations to the governing body
Board members are appointed and dismissed by the shareholders at the AGM. The first board can also be appointed by the articles of association. Even in this case, board members can be dismissed at any time by the shareholders. Public institutions, such as the state, province or municipality may be granted the right of delegating a representative to serve on the board of directors of companies having as object a public service. Such board members are exempt from the rule of dismissal and only the government can remove them.
The board of directors has the right to appoint one of the directors as general manager of the company, unless such right is reserved to shareholders under the articles of association. The articles may also grant shareholders or the board the right to delegate certain duties to selected directors or employees. All such decisions must be communicated to the commercial register if they are to have effect with third parties. Shareholders do not have the right to limit the powers of the board of directors collectively.
With the exception of government representatives, board members must be shareholders or represent legal entities that are shareholders36. They may not be bankrupt, lack minimum legal qualifications, or be convicted of forgery, embezzlement, theft or fraud. The Code does not generally require special skills, but there are provisions for specific industries such as banks, insurance companies and financial intermediaries. There are no nationality considerations nor mandatory employee representations. Any foreign shareholder who owns ten percent or more of the shares of a company must inform the foreign investment general directorate of the under-secretariat of the treasury, if he/she wishes to attend board meetings. The 1999 CML amendment authorizes CMB to draft new regulation with regards to cumulative voting for the appointment of directors.
5.4 Independent oversight of management
According to the Code, every joint stock company must have an audit committee comprised of one to five members appointed for a maximum of three years. The audit committee is appointed and dismissed by the shareholders at the AGM. Its function is to audit the companys accounts on behalf of the shareholders and ensure compliance with the law and the companys articles of association. In practice, the procedures by which the audit committee is to fulfill its function are not clearly defined. Anecdotal evidence suggests that members of the audit committee are often employees of the company or related companies rather than truly independent and that the committee itself has traditionally been regarded as a formality. The general meeting may also appoint a special controller for the examination and control of certain determined matters. Besides this requirement, there are no recommendations or requirements regarding the inclusion of independent board members that are not part of management37. Similarly, there are no requirements to form an independent remuneration committee or an appointment committee. According to anecdotal evidence, non-executive directors are appointed on recommendation of controlling shareholders and are replaced at their will. Indeed, companies controlled by holding companies are usually under the strong influence of the latter, and this is reflected in the composition of their boards. Nevertheless, a few companies such as Turcas and Brisa have appointed independent board members. These companies usually have a significant foreign shareholder.
6 Disclosure and transparency
6.1 Disclosure of material financial and non financial performance
Current regulation regarding disclosure and transparency standards have their basis in the Code. Before CMB was established, accounting was purely tax driven and there were no general accounting standards in Turkey. Today, CMB sets accounting standards for public companies, financial intermediaries, and institutional investors38. These are not in full compliance with international accounting standards, especially with respect to consolidation and inflation accounting, which are not mandatory. Given that Turkeys inflation averaged 60 percent over the last ten years, this deficiency is a serious shortcoming which prevents the assessment of financial performance over several years. CMB has set up regulations and standards for consolidated financial statements and any company willing to publish consolidated financial statements should comply with these regulations. The 1999 CML amendment mandates the formation of a "Accounting Standards Board" which will be in charge of enforcing the adoption of internationally accepted accounting standards across the board.
Listed companies are required to file balance sheet, income statement, and legal auditors report with ISE and CMB on a quarterly basis. Each year, they must also publish the financial statements in the official commercial gazette and in at least two daily newspapers. Conditional reporting requirements refer to additional information to be filed with CMB and ISE under certain conditions. These include changes in ownership or management; purchase, sale or lease of assets with a value above a certain threshold in relation to total assets; changes in business activities; changes in investments; ownership interests in other companies; managerial problems such as strikes or labour disputes; block sales; and unusual share price fluctuations.
According to market analysts, companies comply quite promptly with these disclosure requirements. In case of non-compliance, ISE and CMB have the power to issue private and public warnings, impose financial penalties or suspend trading. These powers are regularly exercised. ISE may also decide to put companies on a "watch list"39. This means that the shares of the affected company may trade only thirty minutes per day. Critics claim that the "watch list" status can provide large shareholders with the legal opportunity to buy back their shares at a discount. Irregularities and non-compliance in disclosure and transparency regulations can also be subject to jail sentences in accordance with the provisions of the law on manipulative practices.
6.2 Independent audit
Listed companies are required to have their year-end and half year results independently audited by auditors certified by CMB. External auditors are required to produce an opinion certifying that the financial statements have been prepared in compliance with Turkish GAAP and that they provide a fair and accurate assessment of the financial health of the company. Auditors are liable to civil action if their letter of opinion is proved to have mislead investors. CMBs list of approved auditors includes a long list ranging from international firms to small local companies of unknown track record.
External auditors are appointed by management. They can also be imposed by CMB. CMB requires independent audits (called "special audits") in public offerings, as a registration requirement, and may require one in mergers and acquisition transactions, and in cases where there is a change of business.
The Independent Audit Association was founded in 1988. The association does not have statutory authority to control the profession, and exercises no control over standards, training, and qualification. Law No. 3568 of 1990, the Independent Accountancy, Independent Accountant Financial Advisor and Sworn Financial Advisor Law, regulates these professions with exclusive rights and responsibilities.
6.3 Disclosure of ownership
Under CMBs disclosure requirements, CMB and ISE must be immediately notified of any purchase or sale of shares amounting to one percent of the share capital by any acquirer or group of acquirers acting in concert who already hold ten percent or more of the share capital or of voting rights, or who cross the ten percent threshold upward or downward. The acquirer must disclose to CMB and ISE the number of shares purchased, the price paid for the shares, and the date of the transaction within the first week of the following month in which the transaction took place.
Purchases or sales of bank shares crossing upward or downward the ten percent, 20 percent, 33 percent or 50 percent ownership thresholds, are subject to the approval of the under-secretariat of the treasury. Without such approval, the company may not register the purchase or transfer and the purchaser will no be entitled to vote the shares.
Companies are required to disclose information about their share ownership structure, including information about the identity of their major shareholders to ISE and CMB. Companies should also disclose the identity of shareholders holding more than ten percent and changes in ownership in their annual reports40.
6.4 Disclosures relating to the companys directors, managers and advisers
The chairman, board members, the general manager and deputy general manager must comply with the disclosure rule discussed in section 6.3 above. In addition, the Capital Markets Law requires them to inform CMB and ISE of any material information relating to the ownership of their shares. However, while local authorities, CMB and ISE expect that directors dealings in securities be published systematically, according to market analysts, there is considerable laxity in compliance and enforcement; and the quality of information provided by companies on this matter varies from one company to the next.
Directors must inform the board of directors of conflicts of interest between themselves or their relatives and the company. They may not participate in the deliberations of the board on this specific matter matter (article 332). Without express permission from the AGM they must not enter into business relations with the company nor undertake similar commercial activities either directly or indirectly (articles 334 and 335).
6.5 Disclosures for related party transactions
Article 15 of the CML deals with profit distribution and "disguised profit transfers", a form of insider expropriation in which funds and assets of the public corporation are transferred to a related company by using non-market prices or other mechanisms. Such transfers are not only unlawful, but carry heavy fines and stiff jail sentences of two to five years. While the penalties for violation are clear, CMB has decided against more detailed specifications about what procedures to follow and the type of disclosure required in related party transactions. CMB regulations only stipulate that the footnotes to the financial statements must contain detailed information about commercial transactions and payments between related parties - which in turn can provide clues about potential "disguised profit transfers". Further, there are no specific rules requiring the disclosure of related party transactions other than with equity participants. Based on the number of requests to investigate potential "disguised profit transfers" regularly appearing in CMB's weekly bulletin and published on their website, there isstrong evidence that related party transactions remain a problem in Turkey to date. For example, CMB has been approached twice in recent years regarding Turk Tuborg Bira & Malt Sanayi A.S. and its relationship to majority owner, Yasar Holding A.S. In the first case, Yasar was ordered by CMB to compensate Tuborg for "a series of improper share and real-estate transactions"41 following an audit CMB performed on Tuborg's 1995 - 1997 accounts. In the second case, CMB audited Tuborg's records to investigate a claim against Yasar involving Tuborg and another Yasar subsidiary, Yasarbank42. In 1998 and 1999, Yasar authorized a series of transactions whereby Tuborg bought shares in Yasarbank, allegedly to save the bank from bankruptcy43. With losses totalling over US $1 billion, Yasarbank was placed under the supervision of the Central Bank Deposit Insurance Fund in 199944. CMB found no substantial evidence of any wrong doing45.
6.6 Other disclosure provisions, risk management
Most annual reports do not include discussions on risk management beyond a general statement about the macro economic environment and the market segment in which the company operates. However companies with ADR/GDR programs have somewhat more extensive annual reports, though according to market analysts they still do not meet best practice standards.
Listed companies are not required to be rated, even though Capital Markets Law discusses rating
1 1999
GDP TL 77,374,802 billion (source: ISE)
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OFJ97 Field Journal from Tal Brady - 2/13/972-13-97
The imaging team sent the results of their tests of the new Solid State Imaging (SSI) camera software for Phase-3. This is the software that runs the camera if the tape recorder breaks down, forcing us to use the contingency flight software. SSI has worked out a way to run their software under Phase-3 conditions (and in the latest delivery, the 2 pixel by 2 pixel summation mode of imaging can now be read from the camera one line at a time). Unfortunately, our Phase-3 CDS flight software, which is due for delivery on Monday (2-17), will need changes in order to work correctly with the new SSI flight software. Looks like the next three days will be busy, but at least this should be the last big change needed for the Phase-3 software.
Looked at the Operations schedule, which lists what's going on with the spacecraft. Playback of the taped data from the E4 orbit ends this weekend and the E6 encounter starts. Wow, seems like things are moving fast.
Delivery of Phase-3A flight software is still scheduled for Monday (2-17) afternoon. Still working on problem fixes for the imaging support. Looks like some weekend work will be needed to check out some of the new software being written today. We could use some more time to test it, but we need to do the post delivery system tests (which will look at *all* of the software running together--the flight software, the instrument software, and so forth) as early as possible to see if we can get images from the camera correctly.
Delivered the new Phase-3A flight software this afternoon. The test team will start running the post delivery system tests tomorrow. The software still needs more testing by the development team then it's getting. More problems are likely to show up in the systems test, which is time consuming and annoying. Fortunately, all of the Phase-3 software except the new imaging software is stable and tested. Of course we all hope we never have to use the Phase-3 software, and as long as the tape recorder continues to work well we won't. It's a good idea though to have backup software, just in case. Developing this Phase-3 backup software took months, and each orbit is about a month. We wouldn't want to lose 4 or 5 orbits of data developing the software after a recorder failure, if one does happen.

subset: commoncrawl


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Charles Town, West Virginia Urgent Care and Walk-in Clinics
There is only one urgent care centers in Charles Town and it is open seven days a week seeing adult and child patients. If you are willing to drive a bit, you'll find another 10 urgent care centers within 20 miles of Charles Town in places like Martinsburg, Purcellville, and Winchester. The clinics in this area are independently owned and operated and not known to be part of any networks or brands. If you are wondering the difference between urgent care and emergency rooms or when you should visit an urgent care, or want to read more urgent care FAQs, visit our Urgent Care 101 section.
Showing 1 Charles Town Urgent Care Centers
Jefferson Urgent CareUrgent Care 84 Somerset Blvd., Charles Town, WV 25414-4827
This location is closed for business This location is not certified This location has been verified by the Urgent Care Locations staffJefferson Urgent Care
- 304-728-8533 Call 304-728-8533
- Get Directions
84 Somerset Blvd.
Charles Town, WV 25414-4827


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The slightly light-hearted reply I've sent to this email:
My re-collection of Monday's show is that we certainly did not swear - I think the harshest thing I said was "bugger". I appreciate that if I lived in the US and had the FCC to contend with, I'd be screwed, but "bugger" is hardly a post-watershed word.
As for sex, yes it was discussed on the show, as were a number of other things: the US Presidential race, Big Brother, immigration officers and avian 'flu to name but a few. We are all adults and talking about sex is a perfectly healthy thing to do. Should somebody have a personal problem with this, I would be happy to discuss it with them and possibly set a practical exam*.
Criticism is another healthy part of Junction11 - it highlights those parts of the programming which are not too strong and let's the listener know that they're not the only one. It also avoids the "fakeness" sometimes associated with radio DJs (and Currys shop assistants, who always seem to have whatever it is they want you to purchase**). In an open society, suppressing criticism can, regrettably, lead to just one thing - a suppressed, unhappy, unproductive society.
I must also stress that Junction11 is a student radio station, run by students (as was Spark, but alas that went the way of the executive during my tenure), who have more constructive things to do with their time then reply to emails about mild swearing and criticisms of a partially dire playlist.
* This is a joke and any resemblance to serious, either living or dead, is
entirely coincidental.
** Copyright Lee Evans, 2002.


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US giant ExxonMobil is to be banned from participating in Iraq's latest round of bidding (scheduled to be held in May) as a penalty for making deals with the country's semi-autonomous Kurdistan region. The move is seen as an attempt by the Iraqi central government to assert its authority over deals made within its borders.
As a policy, the Iraqi government considers invalid any arrangements made with the Kurdistan Regional Government (KRG). The KRG, however, insists that all the deals it has made comply fully with Iraq's new constitution.
The upcoming auction is to cover 12 exploration blocks, 7 of which are believed to contain natural gas and the other 5 of which are believed to contain crude oil reserves.
Results from the new round of bidding are predicted to add 10 billion bbls of crude oil and 29 trillion ft3 of natural gas to the nations reserves. The auction has, however, already been delayed twice over disagreements regarding the nature of the contracts available. The Iraqi government wants to supply fixed-fee service contracts, but the majority of explorers are seeking production-sharing agreements.
The Iraqi government has decided to stand its ground and has refused to allow any production sharing contracts, which would allow the explorers to actually own some of the oil in reserves.
Disputes continue over whether or not the Iraqi government has the legal powers required to blacklist foreign companies from operating in southern Iraq after making deals with the KRG.
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f@ck that,i say age 76
there is a hidden message u know
f@ck that,i say age 76
there is a hidden message u know
Socially imposed age limits are ridiculous. I say every person has the right to drink juice boxes, eat peanut butter and jelly sandwiches, eat cereal with marshmallows, watch cartoons, read comic books and play video games, no matter what the heck their age is.
If something makes you happy, do it. Don't let other people tell you "you're too old to enjoy that!". That's crazy.
'No limitation as the limitation'-Bruce Lee Jun Fan
No age limit.
Last edited by jrcxma; 06-18-2009 at 04:02 PM.
The catch is that no one is too old. Part of Wii's target audience is families...and family comes in all ages.
Brawl Code: 3566 3531 3273
Official Recordkeeper of the 1v1 League
Want to compete in Smash Bros. on WiiChat? Join the League now! =)
(I am NOT accepting Friend codes.)
ill be 70 and still playing video games if i live that long!
Wii Code 5292-8413-5491-5395
Spoiler Alert!
Best Video Ever \/
The Master Of Rick Rolling
More elderly people own a Wii than any other console in history, so basically the cutoff age limit is death.
If you have to get someone to swing the wiimote for you in Tennis....... or you don't know what a wii-mote is....
if you are wii-tarted....


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If ordered today, we estimate your order will be printed, packed and ready for shipment on Tuesday, September 27.
Bow Ties - Invitation
Item Number: DW20786NFCV
Bow Ties - Ecru - Invitation
Description and Details
Two grooms? Check. Two bow ties? Check. Perfect wedding invitation? This one! A pair of bow ties accents your wording on the front of the two-sided invitation, and a black and white bow tie pattern surrounds your names on the back. The bow ties on the front and your wording are printed in your choice of colors and lettering styles. Invitation includes inner and outer envelopes.
- Price Includes: Invitations, Inner and Outer Envelopes
- Size: 5 1/8" x 7 1/4"
- Card Type: Flat
- Paper Weight: Paper Options Available
- Printing Method: Digital
- Ink Color(s) Shown: Navy and Mulberry
- Font(s) Shown: Handle Oldstyle (HLO)
- Wording Shown: Verse W332
- Personalization Options: Your choice of ink colors, fonts and wording.
- Recipient Addressing: Available
- Sample Price: Samples range in price from $.99 to $1.99.


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11 years of experience
Video profile
950 E Bogard Rd
Wasilla, AK 99654 Phone number & directions
Patient Reviews
Patient Reviews ? Write a Review
Overall Rating:
Total Ratings
Total Reviews
Exceptional practice.
I have spent time visiting several offices and finally found someone who looked at me and not the paper or the computer. It has been a long time. No answers yet but hope is powerful. Not sure about other responses, one doc does not fit everyone but he works for me. The fact that he spends his off time doing humanitarian work and in the military shows he cares when he is not in the office.
He did not treat my problems and his staff { wife} was writing his prescriptions for him. He was fined and punished by the state of Alaska. He will make fun of or disregard your health problems. The positive ratings are from his family he did it on rate MD. If you want to be healthy go to another Dr. in the area.
The fact that he had stacks of my old records and reviewed them with me was nice. I felt like he got a good feel for what had been done. We don't have the answer but I feel like he is trying and it has been a long time since I felt that.
I was suppose to have neck surgery however one of my labs was abnormal and I was sent to him by the neurosurgeon. He found out I had PMR and did not need surgery. I got 6 weeks of steroids and have been able to go to work with minimal pain. He and his staff were great and no surgery, what great news and care!! Wonderful people all around
I don't know what people see in this doctor, other than he is a nice guy. I saw him for four visits for DVT and a stint. He would never get my recorders from other doctors or hospitals after I requested he do so each visit. He was monitoring my Coumadin levels but office would not call me to give my levels. I started passing blood on a Thursday night but since he wasn't open on Friday, Saturday, or Sunday I had to wait until Monday morning. His nurse told him I had a bleeding problem and even though he was in his office he wouldn't talk to me but told her to tell me to just stop taking the Coumadin. WHAT???? I saw him one other time where I told him of my concerns with my records and Coumadin. His nurse called me the following week to tell me the results of my blood work and that he scheduled me an appointment. The day of my appointment I showed up what I thought was 20 minutes early but I was actually 10 minutes late. Even though no other patients where there, the receptionist said he would not see me and charged me $50, which I didnât like but understood. When I told her that I wanted to know what he had found with all my records, she said, "Oh you have to sign forms for us to get your records. He just wanted to go over your blood work." I was furious and told her that they already did that over the phone and that I would never come back to this office! Don't waste your time and money with this doctor.
He does not give up. I thought those doctors don't exist anymore.
He took time with me and let me know of his military deployment, good for him. He will be my doc for the future.
Best primary care physician I have had to fortune of knowing.
In 50 yrs of seeing a medical provider Dr Boston ranks on top. He is compassionate, I would wait all day if needed in his office to see him. He spends the time needed and you never feel rushed. I have referred friends to him for medical care and they have been astounded the help they are receiving. I have a grandchild in another state and if medical insurance would cover her wuld bring her to Alaska to receive care from Dr. Boston. That's the confidence my husband and I (we both are his patients) have in Dr. Boston. He was recommended to us by a friend and so grateful for his care.
Excellent Doctor!
I have had only 2 visits with Dr. Boston but I really am impressed that he really tallks and listens to you I have known a few Doctors in 52 years and find most often they tell you how it is and don't have the time to hear what you say.
Does not give up hope to help!
Dr. Boston's care and compassion is exceptional. I regularly recommend him to friends and family.
Dr. Boston is very thorough, caring and concerned. He spends time needed to discern possible symptoms, and patiently and methodically tries various medications until finding one that is satisfactory and well tolerated by the patient. An all around excellent physician.
Would not go to any other doctor.


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Swannanoa Sweep The Annual SPCC Spring Clean up Kick-Off Meeting
Where: Bee Tree Fire Station
When: Tuesday, February 26 @6:30
Why: Support the clean up
What to expect:
Update on the Clean up Task Force
Goals Adopt a Highway Abandoned mobile home removal Set up a planning . . . → Read More: Swannanoa Sweep


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The chicks version looks a lot better. Imo, the camel back doesn't do the mens version any justice.
I agree with rohicks, if this got reprinted I'd totally buy it.
No more larges?!
For some reason the womans version looks alot better than the males in the pictures.
Front Print Only. It says it up there in the description.
so is the back printed or not? Im considering in buying it :D
I want this. :o
you're smart n genius designer!
Jisus Christ! This is awsome dude!
The shirt's back is printed to, right?
no offense to the recent winners, but this is the first shirt that I've seen on here in a long time that I will actually want to buy and wear.
best shirt in awhileee
Awesome man!
just purchased this one…already got the outfit planned and ready…greta design
you know i think this is nicer the more you look at it. At first I was like okay…but now i'm like you know I would wear that alot.
just purchased this one… love the design, love the "camel back" color and grey screen print. can't wait to wear it. boombastic
wow, I just read up on the Keffiyeh pattern and the scarfs. I didn't realize they had such a political and controversial history. I love the look of this shirt, but now I'm not sure I'd feel comfortable wearing it without the possible threat of confrontation. Politics have ruined this design for me. Still congrats on the print and I do like how this shirt looks.


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Signed, sealed, delivered – I'm yours!
While Kristin Cavallari and fiancé Jay Cutler are happy parents to son Camden now, it wasn't always smooth sailing for the couple.
After initially calling off their engagement in July 2011, Cavallari and Cutler were back together by November of that year.
But Cavallari, 25, says things weren't as romantic the second time around.
"It was so silly," she told E! News. "I was in the airport, leaving Chicago. We had just spent however many days together and we were texting and somehow it came up, like 'Oh, shall we get married?' We're like, 'Yeah, okay.' "
"Then he sent my ring in the mail," she said. "So I actually had my ring sitting at home for a couple of weeks before I put it on."
Kristin Cavallari: Fiancé Jay Cutler Mailed My Engagement Ring!
Scott Kirkland/PictureGroup


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EU Reports It Has Exceeded Fast Start Climate Finance Pledge
14 May 2013: The EU has reported that it has surpassed its fast start finance pledge to developing countries by providing over €7.3 billion (approximately US$9.5 billion) of climate finance.
The EU's Economic and Financial Affairs (ECOFIN) Council adopted a report that shows that the EU provided about a third of the total developed country commitment to climate finance for 2010-2012. In 2009, at the UN Climate Change Conference in Copenhagen, Denmark, developed countries committed to provide US$30 billion for 2010-2012 to enable and support climate-related action in developing countries. The EU is the largest contributor of climate finance to developing countries, and reports that it aims to continue supporting the most vulnerable, including small island developing States (SIDS), least developed countries (LDCs) and Africa, in adapting to the consequences of climate change. [EC Press Release] [EC Fast Start Finance Website]


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A synonym of "hecka" used as slang mainly in Texas. Originated from Hilary
WOW! That shirt is bucka-mazing
by Jennifer ching February 08, 2009
Trending Now
Can you define these popular missing words?
Top Definition
buckas is someone who is a really heavy dude. He constantly runs gay shit and sucks at gaming.
fukn buckas, you are a heavy dude!
by tronfather June 22, 2008


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Back to School Information
We hope you are having a fun-filled summer! Make sure to find time every day to read, write and practice your math to stay sharp for the first day back!
First day for students: Wednesday, August 17, 2016 (2016-17 calendar)
Starting/dismissal times
•Elementary schools: 7:40 AM to 2:20 PM
Registration: Come in on Monday, August 8th from 9 AM-6 PM to complete final paperwork, pay registration fees, provide proof of residency, receive your Camden Station 2016-17 t-shirt and receive your teacher assignment!
What to Bring: Please bring current proof of residency, student fees and any miscellaneous forms or documents that were not turned in during the spring packet return. OCBE requires that every student have proof of residency before enrolling each year. (This includes purchase agreement, lease agreement or major utility bill, such as LG&E or water bill. A driver's license or cable bill is not acceptable.) Please bring a COPY of this information, NOT the original. This will expedite the registration process.
Fees: Each student will submit a $15 Student Fee and $15 Technology fee (these can be combined on one check, if needed). If paying a Kindergarten fee, this must be submitted on a separate check. The minimum due for Kindergarten is $175.00 (half at this time) or $350 in full.
Open house: Join us on Monday, August 15th from 6-7:30 PM to see your new classroom and meet your teacher! Please bring your school supplies if you didn't participate in school supply ordering in the spring (which will be delivered to the classrooms directly). The bookstore will also be open for any miscellaneous purchases (such as Kindergarten folders) that can only be purchased at the school. We look forward to seeing you there!
Perfect Attendance and Walk of Pride
Congratulations to our perfect attendance award recipients who attended every single day of school this year! And congratulations to Camden's class of 2016 who walked our halls today for the last time! Have a safe and happy summer!
Page 2 of 89


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How much fun is the merge? All the alliances and enmities that have been brewing for 21 days are suddenly unleashed. Benry wants Alina out. Alina wants Marty out. Marty wants Jane out. Jane wants Marty out. Brenda wants Alina out, but is worried about how much Marty wants Jane out. Fabio wants NaOnka out. And NaOnka wants her fair share of the food – which is apparently all of it.
In an episode that saw enough plots and counter-plots to fill an Agatha Christie novel, ultimately it was grade A dirt squirrel Alina who got the boot. And for orchestrating her ouster, keeping his allies safe, and maintaining his word to Marty, Sash wins this week's Fishy award.
Let's start with the big question. Has NaOnka gone crazy? Just as the votes seem to be lining up against Alina, NaOnka decides to steal the tribe's food. Why? Because Fabio ate too big a piece of the pancake?
Stealing food in a survival situation should be the ultimate sin. But even more surprising than NaOnka's actions is the tribe's response. Only Marty and Fabio get indignant. The rest of the tribe merely shrugs.
The episode highlights an evolution in the game of Survivor. At one point in distant Survivor history, contestants at least pretended to care about who "deserved" to be in the game. Keeping a weak player or a jury goat is a long-established strategy, but normally it would at least be met with disapproval.
This season is all about game. NaOnka stole food – and the contestants hardly blink. "You would think that having done what she did, would be like – you're gone," Marty says. "But anybody that's on the chopping block can be valuable to somebody else."
Maybe this is Russell's enduring legacy. The game's most celebrated player lied about being in Katrina and burned people's socks. Suddenly any action becomes just a part of an elaborate series of feints.
What sets Sash apart is how he takes advantage of those feints. NaOnka's disgrace makes her the perfect ally. "[This] pretty much guarantees her that she's not going to receive any million dollar votes," he says.
Sash tells the rest of the tribe to keep their distance from NaOnka, but then personally draws her closer. "You're my number one girl here," he tells her.
Sash again uses his influence for his own advantage when he saves Marty. When Jane's crusade against Marty looks like it might actually work, Sash steps in and tells his allies to spare Marty one vote. "I gave [Marty] my word," Sash says. "I don't want to start to break promises."
Basically, Sash is arguing that they should keep Marty around so that he can lock up Marty's jury vote. If anybody else was seriously thinking about the end game, alarms would be going off. Sash just gave you the perfect reason to vote Marty off. But nobody has both the will and the insight to stand up to Sash.
At Tribal Council, Marty makes one last ditch effort to get himself voted out by going on a long anti-Jane invective. But the votes are already stacked. "It's either you or me, tonight," Alina says in her voting confessional. "So let the best argument win."
But this season of Survivor isn't about arguments or reason. Right now, it's all about Sash.
Tell Us: Did Libertad make the right choice? And what is a "dirt squirrel"?
See what other readers have to say about this story – or leave a comment of your own


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*We are located in: Idaho Falls, Rexburg and Blackfoot. Also, we have treatment available in Salmon
and Arco.* For more information Contact us.
D7 Treatment provides substance abuse treatment for drug and alcohol addiction utilizing numerous Problem Solving Courts throughout the 7th Judicial District. We offer several evidence-based programs for our clients. See our Required and Electives courses.
Problem Solving Courts strive to reduce recidivism of alcohol & drug offenders in the criminal justice system and provide community protection with a cost effective, integrated continuum of care through the development and utilization of community resources. Problem Solving Courts hold defendants accountable and will assist offenders to achieve long-term recovery to become law-abiding citizens, and successful family/community members. For more detailed information see Problem Solving Courts.
Problem Solving Courts are voluntary post-conviction programs for offenders who are chemically dependent and have not been successful in their recovery. The four phase program consists of intensive supervision of clients by a probation officer, frequent appearances before the Problem Solving Court judge, mandatory drug and alcohol counseling, regular attendance at self-help groups (AA or NA), and random drug testing. When competencies are achieved for a particular phase, the defendant will become eligible to advance to the next phase. Phase IV places an emphasis on 12-step meeting participation, alumni attendance, and continued sobriety maintenance. The program length, which is determined by the participant's progress, will not be less than 15 months. Defendants may be requested to submit to a polygraph, voice stress test, or any other testing as deem appropriate. Upon graduation, participation in the alumni group is recommended and encouraged.
Following graduation, at the discretion of the Problem Solving Court team, you may be placed on formal/informal probation for a period of time to be determined by the Problem Solving Court team.
Types of Problem Solving Courts
Adult Drug Court
Juvenile Drug Court
Young Adult Court


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Nokia stock surges after Microsoft takeover
HELSINKI -- Microsoft Corp. is buying Nokia Corp.'s lineup of smart phones and a portfolio of patents and services in an attempt to strengthen its fight with Apple Inc. and Google Inc. and capture a slice of the lucrative mobile computing market.
The $7.2 billion deal announced late Monday marks a major step in the company's push to transform itself from a software maker focused on desktop and laptop computers into a more versatile and nimble company that delivers services on any kind of Internet-connected gadget.
"It's a bold step into the future -- a win-win for employees, shareholders and consumers of both companies," Microsoft Chief Excutive Steven Ballmer told reporters at Nokia's headquarters in Finland Tuesday. "It's a signature event."
Microsoft, based in Redmond, Wash., has been racing to catch up with customers who are increasingly pursuing their digital lives on smart phones and tablet computers rather than traditional PCs. The shift is weakening Microsoft, which has dominated the PC software market for the past 30 years, and empowering Apple, the maker of the trendsetting iPhone and iPad, and Google, which gives away the world's most popular mobile operating system, Android.


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Home Depot Names Carmack to Head Canadian Division
Posted on January 14, 2011 by
Aaron Carmack
ATLANTA-The Home Depot has promoted Aaron Carmack to president of The Home Depot Canada, effective Jan. 31.
Currently regional vice president of the home-improvement retailer's Pacific Northwest region in the United States, Carmack will succeed Annette Verschuren, who is leaving the company after 15 years of service. He will be responsible for Home Depot's 179 Canadian stores.
Carmack joined Home Depot in 2003 and became regional vice president in 2007. Verschuren was named president of The Home Depot Canada in 1996.
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CLUB DOG MEMBER SINCE: February 1, 2009
Miss you guys like crazy ... just coming on here to read blogs makes us sad ... why'd they have to do this to the best site on the internet? We love you all .. hugs ♥
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Our old Beagle/Chow mix, Maggie, had died the fall before, and we really wanted a puppy. We looked in Uncle Henry's, and saw that someone was selling 4 border collie puppies, and we already wanted a border collie, so we decided to call. The woman had 2 females and 2 males, and Ruby was the only one who wasn't already being looked at. So, we went to the womans house. Ruby was the little dopey one (she still is really goofy ♥) and the two males were already taken, and the other female was being looked at, and the woman said that the other female was a bit of a brat. The woman told us that Ruby loved water, and that she would always play with the water in the bowl. We decided on Ruby, and she had a little bit of red on her, so we thought that she would be a tri-color, but now she just has red highlights in the summer.We brought Ruby home, and what do you know, she pawed at the water in the bowl, making a mess. But it was so cute we let her do it. Ruby has been a wonderful dog, so beautiful and smart. LOL, for a while, the only command Ruby knew was "sit". So when we let her loose, and she started to run around out of control, and we couldn't catch her, we'd yell, "Ruby, SIT!" and she would sit on her bum and let us get her.I love Ruby, and she sure does live up to the border collie breed - except that the first year we got her, she liked to dig (and the books we checked out from the library said that border collies never dig) and she barks a lot, or huffs her breath (a lot of books say that border collies never bark).So that's the end of Ruby's story :)
Hi! Here is a quick vote, thanks for stopping by :) That is a lot of chicks. I hope all goes well with the chickens, and the one with the possibly deformed leg. Glad you like helping your mom out, and glad you will be on more often! Do you get to be close to the chickens/chicks? What about your calfs?
Today I got to play outside. I got an upset stomach so mom is watching me, had to go out 6 times today :( Oh well, I had a fun day with mom though.
Today was raining, until this evening where it is still a bit dark, but a bit of sun came out :) It should stay like this for another week, and hopefully change into some 80s and sunny weather :) How is your weather? Hope its in your liking!!
Can I ask a favor? My horse brother Quincy is setting a goal to reach 9000 votes. Not by a certain date, he would just like to reach it. Would you be able to jump over to HC and just drop off a vote, even if they are silent. If you can, no pressure. It would mean so much! Please visit, Quincy #157076 on Horsechannel
Please vote Skye(#216484) on June 1st for a DOTD winning date on June 2nd. A beautiful Assie with two sky blue eyes. A dear friend to me! All votes greatly appreciated!!
Come visit me, SashaBelle
Great to hear from you! We understand being busy, though, sometimes there just isn't time to blog everyone. Sounds like you guys have your hands full with all those other animals! That's nice your cows went to a farm nearby, if you couldn't keep them. Hey, what do you guys think of the new changes coming on Monday? Have a nice night :) *hugs* Muffin, Brandon and Peanut
Come visit me, DOTM Page ~ SEPTEMBER 2016 DOTM: Heather 30655, Muffin, Brandon, and Peanut, Small Dog Club
Hope you and you family had a nice Memorial Day Weekend and nice weather. We had hot weather and t-storms for the weekend, but today was beautiful, and in the 70's. Love your new profile picture and all the pictures in your album. You are just beautiful, and I can see you love to pose for the camera like I do. Hope you are having a great Thursday, and wishing you a great weekend. Leaving you a vote, and Shiloh Snuggles...Takoda
Come visit me, Angel Takoda - Rest in Peace - 12/15/02 - 5/11/14 - Thank you all for your beautiful blogs, cards, and well wishes. It means so much to us.. We will be off-Line as we are dealing with our loss. Thank you so much for you thoughts, prays and comments..
Happy Thursday. Hope all is well at your house.
Abbie has not been feeling well. She was throwing up, wouldn't eat & had diarrhea. Mom gave her some Pepto and started her on hamburger & rice. She seems to be feeling better now. Her tummy has been acting up off & on over the past few months. It may be her anal glands causing the problems. She has been to the vet just about once a month a lately to get her glands emptied. But mom is thinking that it might also be the result of the Science Diet food that she has been eating. Mom has been feeding Money, Abbie & Pooh the Science Diet food that I won since Halloween in October. So Abbie will now be eating the same food that I eat. Since my food is made for dogs with allergies & sensitive stomachs, mom is hoping that Abbie will no longer have the tummy issues.
My liquid anti-seizure meds arrived today. So in the morning I will begin the tapering off process. I haven't ever had any liquid medication so hopefully I will take it without any problems. Since I have been taking pills 3 times a day for the past 3 months, I automatically open my mouth for mom so that all she has to do is pop the pill in. Somehow I think getting the liquid down mw may be a lot more difficult. Oh well, I guess if I won't take the liquid then mom can always soak the liquid up with a paper towel & feed me the paper towel. We all know that I wouldn't have any problems eating the paper towel.
BBS. Regis
Come visit me, MisFits~Money Abbie & Pooh ~ 136806, Regis ~ 116698
Barking by with
hugs and a vote
♥ Bella Boo Boxer :-)
Come visit me, Bella #178688 DC MEMBER SINCE May 20, 2010
Happy Thursday .*. Misha
Come visit me, ~*♥*~ Our Sweet Baby Girl `LiL Sissy `†` Angel Taylonnie `†` {10/10/08~9/5/11} ~*♥*~ Please Vote ANGEL HEATHER #30655, September Dotm ~~~~~ ~*~♥~*~Congratulations KING KANE, DOTM ~4~ August~*~♥~*~, Misha ~Little Bear~ ...Please Vote ANGEL HEATHER #30655, September Dotm ~~~~~ ~*~♥~*~Congratulations KING KANE, DOTM ~4~ August~*~♥~*~, Tiffany ♥ Bandit ...Please Vote ANGEL HEATHER #30655, September Dotm ~~~~~ ~*~♥~*~Congratulations KING KANE, DOTM ~4~ August~*~♥~*~
Toby and I have been doing well. Mom's brother and his family cam eout on the 25th and his oldest daughter, who is 2, just loved playing fetch with Toby and me. She also loved seeing moms goat and the kitties. They live in town so they liked being in the country.
Mom got me a new dress but the camera broke so she cant get any pictures. I hope she can get a new camera soon.
I hope you are having an amzing week!
Cockapoo Kisses and Schnauzer Hugs
Luly & Tobbers
Come visit me, Toby º Maya's My Girl
Hope you are doing good. My mom was mad at me yesterday when she took me to the park to play with my friends Tank & Jynx...I spotted a squirrel and took off running..so needless to say my mom was not happy with me. I love all your pics they are so cute. Well just wanted to stop by and say hello my furfriend....sorry I ate that tasty bone at the top of your page.
Come visit me, Dakota " Offline grieving for Grandma"
Hi Ruby, here is a vote. I have been well thank you Ruby. No worries, we too have been busy. We understand fully :) Hope things will calm down with you and your family soon! Thanks for your visit.
Hope you had a wonderful Memorial Day and hope you are having a nice week :) All is well here. Mom's Gma, the one in the hospital, made it out and home safely!! So thankful. Mom and her brother both have been sick, but got through that too. We are once again back on track, ready to go. How have you been? Did you have a nice weekend? Love you so much!
No problem, we know how life is; in fact I don't know how much I'll be on in June. Dad has to go to Paris for work, so Mom is tagging along; they will be gone June 6-21. They are taking from the 16-21 for the vacation part. I've been really good, got lots of walks this last weekend; despite the rain. Thank you for the compliment, Mom says she agrees with you. bol Oh, Mom has a LOT of pictures of me; it's getting them on here that's not her strong suit. ;) She said she'll try to do better. You are a beautiful dog, Mom wants to know if your as soft as you look like you would be? Enjoy the rest of your week. Take care, Pepsi
Come visit me, Pepsi- DC is just not fun anymore since they changed it. We will only be getting on here once and awhile. We WILL miss the friends we have made on here!! All of you take care!!
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Assumption College is offering a five-day, residential program in June 2013 for juniors who are about to become seniors and sophomores who are about to become juniors. We so believe in the liberal arts (and so does one of our generous donors), that this week-long program only costs $200.00. Students will:
Dates: June 23 - 28
Geoffrey Vaughan, D.Phil.
Director, Fortin & Gonthier Foundations of Western Civilization


text:
February 26, 2003, 06:19 PM
Looking for a link to the thread at TFL that talked about using diffrent caliber mags in your gun to achive higher capacity. It had a letter posted from the BATF if I remember right and it could come in handy right now. I searched just can't find it :mad:


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|Georgia Golf News
Browne Declared Greater Gwinnett Championship Winner after Rain Washes Out Final RoundIt was fortuitous that Olin Browne was atop the leaderboard at the end of Saturday at the Greater Gwinnett Championship as rain washed out the final r
Greater Gwinnett Championship Suspended by RainHeavy rains have suspended the first round of the Greater Gwinnett Championship. The $1.8 million Champions Tour event began Friday at TPC Sugarloaf i
Wire-to-Wire Win for Spieth at MastersAfter opening with rounds of 64 and 66, Jordan Spieth never looked back en route to victory in the 79th Masters. The 21-year-old from Dallas closed wi
Capital City Club to Host 2017 U.S. Mid-AmateurThe USGA has announced that the Capital City Club will be the site of the 2017 U.S. Mid-Amateur Championship. This will be the first USGA championship
Atlanta Athletic Club Superintendent to RetireOne of the most respected superintendents in golf is retiring. Members at Atlanta Athletic Club were informed that Ken Mangum, CGCS, the club&
Reynolds Plantation Has it Allby Rob Duca
One of my favorite signs anywhere comes into view on the two-lane country road heading towards Reynolds Plantation, whic
The Ford Plantation Unveils Pete Dye Golf Course RedesignThe $7 million-plus redesign of The Ford Plantation's Pete Dye-designed golf course was unveiled to national media during a November 7-8 showcase at t
Playoff Birdie Gives Streb First Tour TitleRobert Streb birdied the second sudden-death playoff hole to win the McGladrey Classic. The $5.6 million PGA Tour event got underway Thursday on the S
Ace High for MacKenzie as He Ties Svoboda for Lead at McGladrey ClassicAndrew Svoboda and Will MacKenzie have taken over the lead in the McGladrey Classic. The $5.6 million PGA Tour event got underway Thursday on the Seas
Henley Now atop McGladrey ClassicRussell Henley fired a 7-under 63 to take over the leaderboard's top spot in the McGladrey Classic. The $5.6 million PGA Tour event got underway Thurs
Horschel Rolls to Tour Championship & FedEx Cup Titles
Horschel Now Tied with McIlroy at Tour Championship
Horschel Fires Second Straight 66 at Tour Championship
Kirk & Horschel Off to Great Starts at Tour Championship
McIlroy Pleased to Return to Atlanta
Is Horschel the Man to Beat?
Schniederjans Picked as Mark H. McCormack Medal Winner
Yang Wins U.S. Amateur
Conners & Yang to Meet in U.S. Amateur Championship Match
Four Move on to U.S. Amateur Semifinals
Veteran Smith Advances in U.S. Amateur
Three Share First-Round Lead in U.S. Amateur
U.S. Amateur Coming to Atlanta Athletic Club
Georgia Amends Laws Regarding Golf Cars and Other PTVs
Atlanta Athletic Club Superintendent Inducted in Georgia Golf Hall of Fame
Jimenez Maintains Lead in Greater Gwinnett Championship
Donald on Top Heading into Sunday at RBC Heritage
Jimenez Red-Hot in Champions Tour Debut
National Course at Reynolds Plantation to Reopen
Augusta National's 'Eisenhower Tree' Irreparably Damaged by Georgia Storms
Kirk Pulls Out Popular Win in Home State
Kirk & Baird Now on Top in McGladrey Classic
Kirk on Top at McGladrey Classic
Potter Wins U.S. Women's Mid-Am
Georgia's Ford Plantation Begins Restoration of Its Pete Dye Golf Course
Hanzel Wins Senior Amateur
Stenson Extends Lead in Tour Championship
Renovations to Oconee Course at Reynolds Plantation to Be Completed this Fall
English Lesson
Blake & Chapman Set Pace in Legends of Golf
Faxon & Sluman On Top of Legends of Golf
Langer Records 18th Champions Tour Title
Toledo Sets Pace on Champions Tour
Georgia Golf Trail Established
Jemseks Reacquire Summer Grove Golf Club near Atlanta
Extensive Remodel Planned for Ford Plantation Course
Love Receives Bob Jones Award from USGA
Head Pro Spotlight - Nicole Weller
Henley Living the 'Dream'
Davis Love III Honored by USGA
Win Means a Lot to Gainey
Gainey Rallies from Seven Back for First Tour Title
Two Vets Set Pace in McGladrey Classic
Atwal Assumes Lead in McGladrey Classic; Love One Back
Cauley & Dawson Off to Hot Start in McGladrey Classic
Sixteen Invited to Walker Cup Practice Session
East Lake - Where 'Winning' Involves Much More than a Big Paycheck
Snedeker Reaps Huge Payday with Tour Championship Victory
Snedeker & Rose Share Lead in Tour Championship
Furyk Takes Over Lead in Tour Championship
Tiger & Rose Set Pace at Tour Championship
Woods 'Plays Well' at East Lake; Has Good Time with Rory
Rory Seeking Next Big Win
Furyk Up to the Task for Tour Championship
Augusta National Admits Two Female Members
Famed Golf Writer Furman Bisher Passes
Tale of the Tape: The Landings vs. Reynolds Plantation
Hutsell & Skinner Named PGA Professional & Senior Professional of the Year
Dr. Wayne Hanna to Receive USGA Green Section Award
UCLA Wins U.S. Collegiate Championship
New Hospitality Area Underway at Augusta National
Georgia Wins 2011 USGA Women's State Team on Home Turf
No Bluffing . . . Golf a Romantic Affair at Cabin Bluff
Bradley Doesn't Blink
Bradley Wins PGA Championship
Is Rees Jones the Politician of Golf Architects?
Hotlanta! Plenty to Do in the Host City of the PGA Championship
Cupp's Work at Reynolds Plantation Set Table for Great Golf Community
Woods Faces Media in Atlanta
Scott Looks for Two in a Row; Addresses Williams Issue
Is this Luke Donald's Week?
Schwartzel Seeks Second Major in 2011
European Chances at the PGA Championship
Atlanta Athletic Club - Once Again the PGA Championship is 'Glory's Best Shot
Player to Join Palmer & Nicklaus as Honorary Masters Starter
Atlanta Athletic Club Awaits 93rd PGA Championship
Georgia Golfer to Receive Honda Sports Award
Economic Study Reports Golf Drives $2.4 Billion into Georgia's Economy
Mickelson Discusses Upcoming Masters
Fairways at Canton near Atlanta to be Revived
Kuchar Thrilled with 2010 Season
Love Affair in Sea Island
Overview of Tour Championship
Atlanta Athletic Club Picked for 2014 U.S. Amateur
Beautiful Savannah & Its Great Courses
Jack & Arnie to be Co-Starters at Masters
Georgia Superintendent earns National Environmental Award
Hills/Forrest Renovation Keys Centennial Tourney-fest at Columbus CC
Dye Designs Sixth Course at Reynolds Plantation
Audubon Trail Becomes Economic Engine for Louisiana
Mike Young to Design New Golf Course in Costa Rica
Course Review: The Creek Club at Reynolds Plantation
Gold Creek to Get Total Rebuild by Smyers
Creek Club at Reynolds Plantation Open for Members
Atlanta Athletic Club to Renovate Highlands Course
Reynolds Plantation Announces New Names For Cupp Course, And Community
Polo Golf Course Getting Renovated
The Creek at Hard Labor in Georgia to Re-open Soon
Osprey Cove Course Renovations Complete
Golf Course & Conservation Community Blooming Near Augusta
Love to Design Exclusive Course in Georgia
Play Golf at Kenny Rogers Personal Course
Georgia Course to Get Shark Treatment
Tom Doak Design Coming to Georgia
Crafting Erosion Solutions with Gabion Baskets
|The Crooked Creek Club
|Greater Atlanta
|Berkeley Hills Country Club
|Hampton Golf Village
|Hawks Ridge Golf Club
|Reunion Country Club
|Summer Grove
|Saint Marys
|Osprey Cove


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Star Tracks: Monday, May 16, 2016 42 years, 2,191 covers and 55,436 stories from PEOPLE magazine's history for you to enjoy
Latest News!
- Donald Trump Had a Short Cameo in a 2000 Playboy 'Centerfold' Video
- Read the Cover Story: Brad & Angelina Split After 12 Years: It's Over
- Paris Jackson Enjoys PDA-Filled Vacation with Boyfriend Michael Snoddy
- Former Power Rangers Star Ricardo Medina Jr. Denies Killing His Roommate with a Sword
- Family Love! Tracee Ellis Ross Shares Cute Snapshot of Mom Diana Ross and Sisters
People Top 5
LAST UPDATE: Tuesday February 10, 2015 01:10PM EST
PEOPLE Top 5 are the most-viewed stories on the site over the past three days, updated every 60 minutes
- May 18, 1987
- Vol. 27
- No. 20
Since the World of Matlock Isn't Her Oyster, Linda Purl Is Shucking the Show
Yet Purl, 31, has been a steadily employed member of the industry since she was 17. Encouraged by her parents to start acting lessons as a child, Linda landed the role of Secret Storm vixen Doreen Post at 17. Since then she's knocked off two Happy Days stints (as Richie's girlfriend Gloria in 1974 and as Fonzie's flame Ashley Pfister in 1982), 14 TV guest shots, 10 series and pilots and 20 TV movies. Her current TV projects are NBC's top-rated Tuesday night series Matlock, where she plays Andy Griffith's lawyer daughter, and a movie thriller, ABC's Armed Response, which airs next week (May 22). Tack on eight feature films, 18 meaty stage roles, five albums and an occasional nightclub act, and Purl's résumé begins to resemble a bus schedule.
As demure as she appears, there must be some reason why directors cast Purl before the usual Hollywood swine. Maybe there's a hidden, passionate side to her, some fire inside the ice. The torchy ballads she sings in her club act offer one clue that there is. Her love life offers another. Purl has kept her name in the tabs on a fairly regular basis, starting with her 1980 marriage to Desi Arnaz Jr., which ended a year later. "You'd think by now I'd have one phrase that would be adequate for this," she says, shifting on the couch in her Coldwater Canyon home while she tries to explain why the marriage failed. "We loved each other very much. We were still sort of giddy with being in love with each other, and we just found that we couldn't work out the more practical side of living. If there was a mistake made, that was it—that we didn't find that out before-hand."
After the marriage Purl had a fling with Brian (Murphy's Romance) Kerwin and has just ended a 10-month romance with Perry (Riptide) King, a friend of 10 years. "We went out on a double date, of all silly things, with my sister and her beau," says Purl. "It was funny because this was my pal Perry, and suddenly my sister was sort of urging us on with Cupid's arrows in her quiver."
After knowing each other for years, she and King began to believe that "maybe there was something more." But there wasn't. The failed romance, adds Purl, "was so frustrating because it's not as if he paints his toenails green and I can't stand it. We just found out that our friendship is the strongest part of our relationship, and that's how it should remain. It was mutual and sad. It's always difficult, I think, when two people go into a relationship with the best of intentions and discover that it's really not the best road to take in life. However, I think both of us, having gone through divorce, are grateful we realized this before going through divorce again."
Divorce is imminent in her professional life, however. Taking a rare step for a performer—and betraying another trace of her emotional side—Purl is leaving Matlock despite its successful first season. Starring Griffith as a folksy but shrewd Atlanta attorney—sort of a Perry Mason for Mayberry fans—the show spends most of its time on Ben Matlock's caseload and leaves little for his daughter. "I'd hoped the father-daughter relationship would be developed and explored," says Purl, "but it just didn't turn out that way." Part of the problem was that there wasn't much basis for an age-gap contrast between father and daughter. "Linda is a young woman," says Matlock executive producer Dean Hargrove, "but she seems so mature."
So we're back to her stuffy, Stepford-wife image. Purl—who's now making a CBS comedy pilot tentatively titled Day to Day—knows that her image can be a drawback, but she feels she can't do much to change it. Asked how she thinks her acquaintances might describe her, she hestitates. "I'd like them to think of me as someone who is... well, nice," Purl says at last. Then she grimaces. "But that sounds so banal, doesn't it?"
- Contributors:
- Jack Kelley.
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A special election for Higgins Fire District, which will decide the fate of a proposed tax measure, will conclude today, with results available around 9 p.m., according to election officials.
The fire district attempted to convince voters to agree to add about $100 to their annual property tax bills.
The money is slated to fund additional firefighters needed to improve response times and service to constituents in an approximately 90-square-mile area, said Higgins Fire Chief Jerry Good.
The election was entirely vote-by-mail and all ballots must be turned into the Nevada County Elections Office by 8 p.m., said Gail Smith, Nevada County Assistant Registrar of Voters.
Good said he felt a guarded sense of optimism as the election draws to a close, noting there has been vocal opposition to the measure in South County.
"There's been some strong support, as well," Good said.
In June 2012, Higgins narrowly missed passing a tax increase with 2,019 voters (61 percent) saying "Yes" and 1,284 voters (39 percent) saying "No," according to the Nevada County Elections office. About half of the district's registered voters participated, according to the Higgins website.
The measure needed two-thirds approval in order to pass.
The measure's failure has had dire consequences for the department, according to Good.
In July, Higgins laid off six firefighters, representing a third of the department's overall staff, meaning the district typically has four firefighters on call as opposed to six, Good said.
The department attempts to supplement the decrease in staff with volunteers, but those willing to donate time usually can only afford to do so outside of business hours.
Staff reductions have led to station closures, as the district's three stations have been shuttered periodically in a cost-saving effort.
"The average response time has doubled, and in some remote areas, it has actually tripled," Good said, adding his department took 30 minutes to respond to an early morning traffic accident that would have typically taken about 10 minutes.
"We received 123 more calls in 2012 than we did in 2011," Good said.
There was no underlying cause for the spike in call volume, but the 14 percent increase added further strain to the department as it attempts to maintain service level with fewer resources.
Good acknowledged Higgins needs to work harder to sell the increase to the approximately 6,200 registered voters within the district's jurisdiction.
The current assessment is $25 and would be raised to $125 if the measure is approved, Good said.
The chief said property owners in the district could see their fire insurance rates escalate by $200 a year if the response times stay locked at their current range.
Please stay tuned to theunion.com for updated results as they become available.
To contact Staff Writer Matthew Renda, email email@example.com or 530-477-4239.