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March 8, 2011
DWAYNE A. HARVEY,PLAINTIFF,v.THE CITY OF SAN DIEGO, ET AL.,DEFENDANTS.
[Docket No. 53]
This matter comes before the Court on Defendants' motion for summary judgment. Plaintiff has filed an opposition to the motion, and Defendants have filed a reply. For the reasons discussed below, the Court grants in part and denies in part Defendants' motion.
Plaintiff Dwayne Harvey has been employed by the City of San Diego since February 13, 1987. Plaintiff was initially hired as a grounds maintenance II worker. In 1993, he was promoted to a utility supervisor position in the City's water department, and in 2001 he was promoted to public works supervisor in that same department.
In July 2004, Defendant Roger Wammack became Plaintiff's immediate supervisor. Defendant Kip Sturdevan was Wammack's immediate supervisor, and Defendant Elmer Heap was in Plaintiff's supervisory chain of command. On October 14, 2004, Defendant Wammack gave Plaintiff a poor performance report. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 8.) Plaintiff appealed that report, after which the report was revised. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Exs. 9-10.) Plaintiff thereafter appealed the revised report, which appeal was denied on August 19, 2005. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 11.)
On October 3, 2005, Plaintiff received a written reprimand from Defendant Sturdevan for an e-mail Plaintiff sent to Defendant Wammack. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 12.) Plaintiff appealed the reprimand, which appeal was denied on July 31, 2006. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 13.)
On November 16, 2005, Plaintiff received another poor performance report from Defendant Wammack. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 14.) Plaintiff appealed that report, which appeal was denied. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 15.)
On November 28, 2005, Plaintiff received a written reprimand from Defendant Wammack for using a City vehicle to visit his private residence. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 18.) Plaintiff appealed that reprimand, which appeal was denied on January 6, 2006. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 19.)
On December 22, 2005, Plaintiff received a written performance feedback from Defendant Wammack. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 20.) That same day, Plaintiff filed an Employee Grievance Form related to Defendant Wammack's written feedback. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 21.)
Over the next eighteen months, Plaintiff had several additional disputes with Defendant Wammack regarding his job performance. (See Decl. of Roger Wammack in Supp. of Mot. ("Wammack Decl.") ¶¶ 7-11.) The last dispute concerned a camera that was found in Plaintiff's office. The facts surrounding the camera are disputed, but it appears one of Plaintiff's co-workers gave Plaintiff a fake camera as a gag gift. The camera was installed in Plaintiff's office, and Defendant Wammack asked Plaintiff to remove it. (Id. ¶¶ 12-15.) Plaintiff refused to remove it, so Defendant Wammack removed the camera. (Id. ¶¶ 16-17.) Defendant Wammack later returned the camera to Plaintiff with the admonition that Plaintiff was not to reinstall it in his office, but Plaintiff reinstalled the camera anyway. (Id. ¶17-19.)
As a result of the dispute over the camera, Plaintiff was suspended without pay pending an investigation into the dispute. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 25.) Approximately one week later, Plaintiff was provided advance notice of his termination. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 27.) Plaintiff was thereafter terminated on July 19, 2007. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 28.)
Plaintiff appealed his termination to the Civil Service Commission of the City of San Diego. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 31.) After a full hearing, the Commission found that Plaintiff's termination was unwarranted, but ordered that Plaintiff be demoted to a non-supervisory position.
On July 24, 2007, Plaintiff filed a charge of discrimination with the Equal Employment Opportunity Commission ("EEOC"). (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 40.) That EEOC charge alleged the City had discriminated against Plaintiff based on his race (African American) and for purposes of retaliation. (Id.) The EEOC issued Plaintiff a right-to-sue notice on January 22, 2009. (Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 42.)
Plaintiff filed the present case on April 10, 2009. His Second Amended Complaint includes claims against the City, Defendant Wammack, Defendant Sturdevan and Defendant Heap for discrimination under Title VII and 42 U.S.C. § 1981, harassment under Title VII and 42 U.S.C. §§ 1981 and 1983, and retaliation under Title VII.
Defendants move for summary judgment on all of Plaintiff's claims. They raise several arguments in support of their motion. First, Defendants argue Plaintiff's section 1981 and 1983 claims are barred by res judicata and collateral estoppel. Second, Defendants assert the Court lacks subject matter jurisdiction over Plaintiff's Title VII claims because Plaintiff failed to exhaust those claims and failed to identify all of the Defendants in his EEOC charge. On the merits, Defendants contend they are entitled to summary judgment on Plaintiff's discrimination claim for failure of Plaintiff to demonstrate that he was "similarly situated" to other employees that received more favorable treatment from Defendants. Finally, Defendants argue they are entitled to summary judgment on Plaintiff's retaliation claim due to Plaintiff's failure to produce evidence of causation or pretext.
A. Summary Judgment
Summary judgment is appropriate if there is no genuine issue as to any material fact, and the moving party is entitled to judgment as a matter of law. Fed. R. Civ. P. 56©). The moving party has the initial burden of demonstrating that summary judgment is proper. Adickes v. S.H. Kress & Co., 398 U.S. 144, 157 (1970). The moving party must identify the pleadings, depositions, affidavits, or other evidence that it "believes demonstrates the absence of a genuine issue of material fact." Celotex Corp. v. Catrett, 477 U.S. 317, 323 (1986). "A material issue of fact is one that affects the outcome of the litigation and requires a trial to resolve the parties' differing versions of the truth." S.E.C. v. Seaboard Corp., 677 F.2d 1301, 1306 (9th Cir. 1982).
The burden then shifts to the opposing party to show that summary judgment is not appropriate. Celotex, 477 U.S. at 324. The opposing party's evidence is to be believed, and all justifiable inferences are to be drawn in its favor. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 255 (1986). However, to avoid summary judgment, the opposing party cannot rest solely on conclusory allegations. Berg v. Kincheloe, 794 F.2d 457, 459 (9th Cir. 1986). Instead, it must designate specific facts showing there is a genuine issue for trial. Id. See also Butler v. San Diego District Attorney's Office, 370 F.3d 956, 958 (9th Cir. 2004) (stating if defendant produces enough evidence to require plaintiff to go beyond pleadings, plaintiff must counter by producing evidence of his own). More than a "metaphysical doubt" is required to establish a genuine issue of material fact. Matsushita Elec. Indus. Co., Ltd. v. Zenith Radio Corp., 475 U.S. 574, 586 (1986).
B. Res Judicata/Collateral Estoppel
Defendants' first argument in support of their motion for summary judgment is that Plaintiff's §§ 1981 and 1983 claims are barred by res judicata and collateral estoppel. In support of this argument, Defendants rely on Miller v. County of Santa Cruz, 39 F.3d 1030 (9th Cir. 1994). In that case, the plaintiff was terminated from his job with the Santa Cruz County Sheriff's Department. Id. at 1032. The plaintiff contested his termination before the Santa Cruz County Civil Service Commission, which sustained his dismissal. Id. The plaintiff thereafter filed a complaint in federal court alleging a § 1983 claim. Id. The defendants moved for summary judgment on the grounds of res judicata and collateral estoppel based on the Civil Service Commission's decision. The trial court granted the motion, and the Ninth Circuit affirmed.
The Ninth Circuit began its analysis by setting out the rule that requires federal courts "to give preclusive effect, at a minimum, to the factfinding of state administrative tribunals." Id. It then went on to state that rule has been extended to "'to state administrative adjudications of legal as well as factual issues, even if unreviewed, so long as the state proceeding satisfies the requirements of fairness outlined in [United States v. Utah Construction & Mining Co., 384 U.S. 394, 422 (1966)].'" Id. at 1032-33 (quoting Guild Wineries and Distilleries v. Whitehall Co., 853 F.2d 755, 758 (9th Cir. 1988)). Those fairness requirements are "(1) that the administrative agency act in a judicial capacity, (2) that the agency resolve disputed issues of fact properly before it, and (3) that the parties have an adequate opportunity to litigate." Id. at 1033 (citing Utah Construction, 384 U.S. at 422).
Defendants here assert the Civil Service Commission's decision in Plaintiff's case satisfies each of the fairness requirements, and thus Plaintiff's §§ 1981 and 1983 claims are barred by both res judicata and collateral estoppel. Plaintiff argues his §§ 1981 and 1983 claims involve issues that were not raised in the proceedings before the Commission, thereby suggesting that he did not have an opportunity to litigate those issues. Whether the issues were raised, however, is not dispositive. Rather, the issue is whether Plaintiff had an "adequate opportunity" to litigate those issues, and he does not dispute that he did. As in Swartzendruber v. City of San Diego, 3 Cal. App. 4th 896 (1992), Plaintiff's failure here "to 'interpose before the Commission any defense to the charge of insubordination, including defenses that the City's actions violated [his] civil rights,'" Miller, 39 F.3d at 1034 (quoting Swartzendruber, 3 Cal. App. 4th at 909), is fatal to his §§ 1981 and 1983 claims.*fn1
Accordingly, Defendants are entitled to summary judgment on these claims on the grounds they are barred by res judicata and collateral estoppel.*fn2
C. Title VII
Turning to Plaintiff's Title VII claims, Defendants raise several arguments in support of their request for summary judgment on these claims. First, they argue the claims are unexhausted to the extent they rely on allegations outside Plaintiff's EEOC charge. Second, Defendants assert Plaintiff failed to identify all of the named Defendants in the EEOC charge. Defendants also contend Plaintiff has failed to produce evidence to support his discrimination and retaliation claims.*fn3
1. Exhaustion
Exhaustion of administrative remedies is a jurisdictional prerequisite to bringing Title VII claims in federal court. B.K.B. v. Maui Police Dep't, 276 F.3d 1091, 1099 (9th Cir. 2002) (citing EEOC v. Farmers Bros. Co., 31 F.3d 891, 899 (9th Cir. 1994)). To satisfy the exhaustion requirement, a plaintiff must file "a timely charge with the EEOC, or the appropriate state agency, thereby affording the agency an opportunity to investigate the charge." Id. (citing 42 U.S.C. § 2000e-5(b)).
Here, Plaintiff filed a charge with the EEOC on July 24, 2007. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 40.) In that charge, Plaintiff stated he was being discriminated against based on race and for purposes of retaliation. (Id.) In the box provided for listing the dates of discrimination, Plaintiff stated the discrimination began on May 29, 2007, and continued through July 20, 2007. (Id.) Based on that information, Defendants argue Plaintiff's Title VII claims should be confined to those dates. However, in the more detailed description of his charge,
Plaintiff listed May 29, 2005, as the date of his suspension, and July 20, 2007, as the date of his termination. (Id.) The Court construes this discrepancy in Plaintiff's favor, see B.K.B., 276 F.3d at 1100 (stating courts must liberally construe language of EEOC charges), and thus rejects Defendants' argument that Plaintiff's claims must be confined to events occurring between May 29, 2007, and July 20, 2007.
Defendants also argue the Court lacks jurisdiction over Plaintiff's harassment claim because that claim was not included in the EEOC charge. There is no dispute that the EEOC charge does not include an explicit allegation of harassment. (Mem. of P. & A. in Supp. of Opp'n to Mot. at 12.) Nevertheless, Plaintiff argues his harassment claim could reasonably have been expected to grow out of the allegations of discrimination and retaliation that were included in the EEOC charge, and thus he has satisfied the exhaustion requirement for his harassment claim.
Plaintiff is correct that "[s]ubject matter jurisdiction extends over all allegations of discrimination that either 'fell within the scope of the EEOC's actual investigation or an EEOC investigation which can reasonably be expected to grow out of the charge of discrimination.'" B.K.B., 276 F.3d at 1100 (quoting Farmers, 31 F.3d at 899). Plaintiff asserts his harassment claim falls into the latter category, but he fails to provide any evidence to support this assertion. He also fails to explain how an investigation into his harassment claim could reasonably have been expected to grow out of the allegations in his EEOC charge. As Plaintiff admits, there are no explicit allegations of harassment in the EEOC charge. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 40.) Rather, the EEOC charge is limited to claims of discrimination based on race and retaliation, and the "particulars" of the charge are focused on his suspension and termination. (Id.) Although "[h]arassment based on membership in a protected class is one form of employment discrimination[,]" Lattimore v. Polaroid Corp., 99 F.3d 456, 463 (1st Cir. 1996), the type of harassment alleged by Plaintiff in this case, namely a hostile work environment based on race, is "readily distinguishable" from the type of conduct at issue in the EEOC charge, specifically, Plaintiff's suspension and termination allegedly based on race and retaliation. See id. Under these circumstances, Plaintiff's harassment claim could not reasonably have been expected to grow out of the discrimination and retaliation allegations included in the EEOC charge. Accordingly, Plaintiff has not satisfied the exhaustion requirement for his harassment claim. Absent exhaustion, the Court lacks subject matter jurisdiction over that claim, and it must be dismissed. / / /
2. Failure to Identify All Defendants
As to Plaintiff's remaining claims for discrimination and retaliation, Defendants argue those claims should be dismissed as against the individual Defendants because they were not named in the EEOC charge. The general rule is "that Title VII claimants may sue only those named in the EEOC charge because only they had an opportunity to respond to charges during the administrative proceeding." Sosa v. Hiraoka, 920 F.2d 1451, 1458 (9th Cir. 1990). However, "'Title VII charges can be brought against persons not named in an E.E.O.C. complaint as long as they were involved in the acts giving rise to the E.E.O.C. claims.'" Id. at 1458-59 (quoting Wrighten v. Metropolitan Hosp., 726 F.2d 1346, 1352 (9th Cir. 1984)). "Further, where the EEOC or defendants themselves 'should have anticipated' that the claimant would name those defendants in a Title VII suit, the court has jurisdiction over those defendants even through they were not named in the EEOC charge." Id. at 1459 (quoting Chung v. Pomona Valley Community Hosp., 667 F.2d 788, 792 (9th Cir. 1982)).
Here, Plaintiff named the City of San Diego in his EEOC charge. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 40.) He also identified Defendants Sturdevan and Heap by name in the "particulars" of the charge. (Id.) Identifying these individuals by name is sufficient to allow Plaintiff's claims to proceed against these individual Defendants.
The only individual Defendant not identified in the EEOC charge is Defendant Wammack. However, Defendant Wammack was Plaintiff's immediate supervisor during the times at issue in this case. As such, he should have anticipated that he would have been named as a defendant in this case. Thus, Plaintiff's claims may also proceed against Defendant Wammack. See Ortez v. Washington County, 88 F.3d 804, 808 (9th Cir. 1996) (allowing claims to proceed against individual defendants even though EEOC charge named only Washington County).
3. Discrimination Claim
In light of the above discussion, Plaintiff has two claims remaining: One for discrimination based on race, and the other for retaliation, both grounded in Title VII.
To establish a prima facie case under Title VII, a plaintiff must offer proof: (1) that the plaintiff belongs to a class of persons protected by Title VII; (2) that the plaintiff performed his or her job satisfactorily; (3) that the plaintiff suffered an adverse employment action; and (4) that the plaintiff's employer treated the plaintiff differently than a similarly situated employee who does not belong to the same protected class as the plaintiff.
Cornwell v. Electra Central Credit Union, 439 F.3d 1018, 1028 (9th Cir. 2006). Defendants concede Plaintiff can satisfy the first three elements of this test. However, they argue Plaintiff has failed to produce any evidence to satisfy the fourth element, namely, that Plaintiff was similarly situated to other employees that received more favorable treatment.
The Ninth Circuit has stated "that 'individuals are similarly situated when they have similar jobs and display similar conduct.'" Hawn v. Executive Jet Management, Inc., 615 F.3d 1151, 1157 (9th Cir. 2010) (quoting Vasquez v. County of Los Angeles, 349 F.3d 634, 641 (9th Cir. 2003). Here, Plaintiff asserts he was similarly situated to three other public works supervisors who received more favorable treatment. According to Plaintiff, he and the other public works supervisors engaged in similar conduct, but Plaintiff was the only one who was disciplined. For instance, Plaintiff testified at his deposition that another supervisor, Michael Armstrong, used language similar to that used by Plaintiff in his e-mail to Defendant Wammack, but Plaintiff was the only one who was reprimanded. (See Pl.'s Ex. 1 in Supp. of Opp'n to Mot., at 61-74.)*fn4 Plaintiff also testified that if white supervisors were late for a meeting, they were not written up, but when Plaintiff was late for a meeting, he was written up. (Id. at 107.) Plaintiff also testified that he was asked about his absence from an event, but a white supervisor was not asked about his absence from the same event. (Id. at 108-09.) More importantly, Plaintiff testified that other supervisors were allowed to keep personal objects in their offices, but Plaintiff was asked to remove the "camera" from his office. (Id. at 141, 224-25.) At a minimum, this evidence raises a genuine issue of material fact about whether Plaintiff received less favorable treatment than other similarly situated employees. Defendants' argument that Plaintiff has failed to produce any evidence on this issue does not warrant summary judgment.
4. Retaliation
Finally, Plaintiff alleges a claim of retaliation. "To establish a prima facie case, the employee must show that he engaged in a protected activity, he was subsequently subjected to an adverse employment action, and that a causal link exists between the two." Dawson v. Entek Int'l, 630 F.3d 928, 936 (9th Cir. 2011). "If a plaintiff establishes a prima facie case of unlawful retaliation, the burden shifts to the defendant employer to offer evidence that the challenged action was taken for legitimate, non-discriminatory reasons." Id. "If the employer provides a legitimate explanation for the challenged decision, the plaintiff must show that the defendant's explanation is merely a pretext for impermissible discrimination." Id. Defendants here assert Plaintiff does not have evidence of causation or pretext.
On the issue of causation, Plaintiff asserts that the timing of his protected activity and the adverse employment action he suffered is evidence of causation. He alleges he engaged in protected activity by filing an employee grievance form on December 22, 2005. (See Defs.' Notice of Filing Exs. to Pl.'s Depo. in Supp. of Mot., Ex. 21.) However, according to Plaintiff, the adverse employment action predated the filing of his employee grievance form. (See Pl.'s Mem. of P. & A. in Supp. of Opp'n to Mot. at 21.) Indeed, Plaintiff asserts the adverse employment action began after Defendants Wammack and Heap were assigned to Plaintiff's department in July 2004. (Id.) Under this set of facts, Plaintiff has failed to produce any evidence of causation. Absent any such evidence, Defendants are entitled to summary judgment on Plaintiff's retaliation claim.*fn5
CONCLUSION For these reasons, the Court grants in part and denies in part Defendants' motion for summary judgment. Specifically, the Court grants Defendant's motion as to Plaintiff's §§ 1981 and 1983 claims and Plaintiff's Title VII claims for harassment and retaliation. The Court denies Defendants' motion as to Plaintiff's Title VII claim for discrimination.
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decided: March 25, 1987.
JANICE ANNE ASCOLESE, APPELLANTv.COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF TRANSPORTATION, APPELLEE
Appeal from the Order of the Court of Common Pleas of Centre County, in case of Commonwealth of Pennsylvania v. Janice Anne Ascolese, No. 84-1984.
Joseph M. Devecka, for appellant.
Harold H. Cramer, Assistant Counsel, with him, Spencer A. Manthorpe, Chief Counsel, and Henry G. Barr, General Counsel, for appellee.
President Judge Crumlish, Jr., Judges Craig, MacPhail, Doyle, Barry, Colins and Palladino. Opinion by Judge Colins.
[ 105 Pa. Commw. Page 95]
Janice Anne Ascolese (appellant) appeals from an order of the Court of Common Pleas of Centre County (trial court) which, after conducting a de novo hearing,
[ 105 Pa. Commw. Page 96]
affirmed the suspension of appellant's motor vehicle operating privileges. The Pennsylvania Department of Transportation (DOT) suspended appellant's license for refusing to submit to a chemical analysis of her breath pursuant to Section 1547(b) of the Vehicle Code (Code).*fn1 For the reasons advanced herein, we affirm.
Our review of this case indicates that appellant was arrested on April 22, 1984, upon the charge of driving while intoxicated. Following her arrest, appellant was transported to the State College Bureau of Police Officers, so that the police officers could administer a chemial analysis of her breath. Appellant refused to submit to the breath test and her license was suspended as a matter of course.
These facts indicate that the requirements of Section 1547(b) of the Code had been met and that appellant's license was properly suspended.*fn2 Appellant, however, argues that her voluntary intoxication prevented her from knowingly and consciously refusing a chemical test. She asserts that since she was incapable of refusing the chemical test, her license was improperly suspended.
[ 105 Pa. Commw. Page 97]
This is the same argument appellant raised before the trial court. In that instance, the trial court ruled that this precise issue had been decided in DOT's favor in Walthour v. Department of Transportation, 74 Pa. Commonwealth Ct. 53, 458 A.2d 1066 (1983).
In her appeal to this Court, appellant requests that we reverse Walthour and remand to the trial court to determine whether, due to her intoxication, she lacked the capacity to knowingly refuse. We shall deny appellant's request and affirm the order of the trial court. In doing so, we, as a Court en banc, state that voluntary intoxication may not serve as a defense in a license suspension procedure based upon refusal to submit to statutorily prescribed testing for blood alcohol content. See also Department of Transportation, Bureau of Traffic Safety v. Mumma, 79 Pa. Commonwealth Ct. 108, 468 A.2d 891 (1983).
Accordingly, the order of the Court of Common Pleas of Centre County is affirmed.
And Now, this 25th day of March, 1987, the order of the Court of Common Pleas of Centre County, in the above-captioned matter, is hereby affirmed.
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subset: commoncrawl


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The Haryana Police on Saturday said they have arrested a person for making a threat call to senior Haryana IAS officer Ashok Khemka.
The man, who was identified as Umed Singh, was arrested by the police from Gurgaon on Friday.
According to reports, Khemka had dismissed Singh on disciplinary grounds in 2006 when he was an employee of the Haryana Housing Board.
The police said Singh, who is a resident of Gurgaon, was arrested after verifying the call details.
Haryana Chief Minister Bhupinder Singh Hooda on Friday said the IAS officer would get security cover.


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Germany v Algeria: Giant-slaying, revenge on North Africans' agenda
Desert Foxes mindful of 1982 injustice, but know odds are against three-time champions lapsing
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If revenge is a dish best served cold, Algeria will hope to deliver it out to Germany in their round of 16 match on Monday, 32 years after one of the most shameful games in the tournament's history.
In all likelihood a powerful German side will bring the Desert Foxes' run to an end and deprive them of retribution and further glory. But it might not be easy.
The Germans, champions in 1954, 1974 and 1990, arrived in Brazil as one of the favourites. They showed their credentials by demolishing Portugal 4-0 in their opener, but stumbled somewhat against Ghana, drawing 2-2.
They then dismissed the United States with a strong performance that still left some room for improvement, although Thomas Mueller showed again what a lethal striker he is.
Algeria, masterminded by the wily French Bosnian coach Vahid Halilhodzic and carrying the hopes of the Arab world with them, have impressed with their tenacity and ball skills.
After losing their opening match to Belgium, they overwhelmed South Korea 4-2 in an epic match in Porto Alegre.
In their crucial final group game, a headed goal by Islam Slimani brought them back from 1-0 down against Russia to secure a draw, sending them through to the last 16 and their fans into ecstasy.
Algeria have beaten Germany in the World Cup before, defeating the then-West Germany 2-1 in Spain in 1982. But what followed was a travesty.
After also defeating Chile, Algeria were on the cusp of qualifying for the knockout stages. West Germany met Austria in the final group game, however, with a narrow German victory enough for both teams to go through and see Algeria eliminated.
After an early German goal, the two sides kicked the ball around aimlessly without trying to score again. The cynical display caused global outrage and has gone down in the annals as "the Shame of Gijon".
So the stage is set for a grand showdown in Porto Alegre's Beira Rio stadium, with the winners' reward a quarter-final against France or Nigeria.
Germany can expect a warm welcome in the Rio Grande do Sul capital - the state has a significant population of German descent due to immigration in the 19th century.
While satisfied with Germany's performance against the United States, coach Joachim Loew signalled they needed to tighten up in several aspects of their play. He criticised his team's finishing and said they were also careless in the game's later stages, squandering possession in midfield.
"We lost the ball at the end of the match unnecessarily and that's really dangerous - other teams take advantage of that," Loew said. "We could have had two or three more goals if we had played with a bit more finishing concentration."
Still, with four goals, Mueller shares second in the top scoring stakes with Argentina's Lionel Messi and Brazil's Neymar. Colombia's James Rodriguez, 22, moved to the top of the Golden Boot standings with five goals after his double against Uruguay.
The German machine must be favoured to accomplish their mission.
Algeria will hope Porto Alegre proves propitious for them after their historic battle against South Korea, when their four goals made them the highest-scoring Africans in a World Cup game.
Halilhodzic had complained after the loss to Belgium that his team lacked the fitness to press to the end and needed to be psychologically stronger. But that seems to have been rectified.
Algeria - whose team are built around France-born players from among the former colonial power's immigrant community - were on the back foot against the Russians in the first half, but rallied magnificently in the second.
Slimani is also proving to be one of the players to watch and after his 60th minute goal Algeria had the discipline to hold firm against surging Russian attacks.
"I love it as a coach to see my team fighting like this," Halilhodzic said after the match.
"[Germany] are a huge team. It's going to be very complicated for us. We are small Algeria against big Germany."
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You want the best for your kids, but resources are limited and youare overloaded with information. From the moment your kids are born, the kiddie-perfecting complex is pushing you to buy-buy-buy. And playtime is no different. You feel pressured to sign the kids up for an ever-escalating array of classes and clinics, send them to the right sleep-away or math enrichment camp, soccer clinic, ballet, art, and music classesaor else theyare doomed to fail. Right? Not so fast. Lifestyle guru Rosalyn Hoffman knows that kids need balance: time to be bored and find their own inner resources, time to ride their bikes and shoot hoops, time to experience the joy of free play. And when itas time to sign them up for organized activities, Hoffman offers sane guidance for navigating the world of lessons and programs, explaining how to get them in everything from art classes to music lessons to sports to campawithout breaking the bank.Volunteering/Community. Service: Get. the. Good. On. Who doesna#39;t have a hot button? Something that just gets your goat. You know, the holierathanathou Prius owner whoa#39;s always on her high horse about the environment and waste?
|The Smart Mamas' Guide to After-School Activities
|Rosalyn Hoffman
|Penguin - 2012-08-07


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Harlan Ellison QuotesQuotes about:
Everybody has opinions: I have them, you have them. And we are all told from the moment we open our eyes, that everyone is entitled to his or her opinion. Well, that's horsepuckey, of course. We are not entitled to our opinions; we are entitled to our informed opinions. Without research, without background, without understanding, it's nothing. It's just bibble-babble. It's like a fart in a wind tunnel, folks.
We walked for some time, and grew to know each other, as best as we'd allow. These are some of the high points. They lack continuity. I don't apologize. I merely pointed it out, adding with some truth, I feel, that most liaisons lack continuity. We find ourselves in odd places at various times, and for a brief span we link our lives to others and then, our time elapsed, we move apart. Through a haze of pain occasionally, usually through a veil of memory that clings, then passes, sometimes as though we have never touched.
There is no nobler chore in the craft of writing than holding up the mirror of reality and turning it slightly, so we have a new and different perception of the commonplace, the everyday, the 'normal,' the obvious. People are reflected in the glass. The fantasy situation into which you thrust them is the mirror itself. And what we are shown should illuminate and alter our perception of the world around us. Failing that, you have failed totally.
My philosophy of life is that the meek shall inherit nothing but debasement, frustration and ignoble deaths; that there is security in personal strength; that you CAN fight City Hall and WIN; that any action is better than no action, even if it's the wrong action; that you never reach glory or self-fulfillment unless you're willing to risk everything, dare anything, put yourself dead on the line every time; and that once one becomes strong or rich or potent or powerful it is the responsibility of the strong to help the weak BECOME strong.
I know that pain is the most important thing in the universes. Greater than survival, greater than love, greater even than the beauty it brings about. For without pain, there can be no pleasure. Without sadness, there can be no happiness. Without misery there can be no beauty. And without these, life is endless, hopeless, doomed and damned. Adult. You have become adult.
I don't know how you perceive my mission as a writer, but for me it is not a responsibility to reaffirm your concretized myths and provincial prejudices. It is not my job to lull you with a false sense of the rightness of the universe. This wonderful and terrible occupation of recreating the world in a different way, each time fresh and strange, is an act of revolutionary guerrilla warfare. I stir the soup. I inconvenience you. I make your nose run and your eyeballs water.
Y is for YGGDRASIL. The legendary Nordic ash tree with its three roots extending into the lands of mortals, giants, and Niflheim, the land of mist, grows in Wisconsin. Legend has it that when the tree falls, the universe will fall. Next Wednesday, the State Highway Commission comes through that empty pasture with a freeway.
I have but nothing to say to young girls. They're fine to look at, in the way I would look at a case filled with Shang dynasty glazes, but expecting to carry on a conversation with the average teen-aged young lady is akin to reading Voltaire to a cage filled with chimpanzees. I'm certain they would feel the same alienation for me. I can live with that knowledge.
Latest quotes from interviews
"I never send a story off until I have read it aloud to at least two or three people. Because when I read - and I don't need their criticism, what I need is my own - when I read it aloud, there is a flow, there is a poetry to it."
Harlan Ellison
- Born: May 27, 1934
- Occupation: Writer
- Cite this Page: Citation


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Recent Visitors
Vinay Kumar Bansal family from New Jersey on right side of photo, and Indu and Chandra Mundra family from northern California on left side of photo.
In the next photo is Ramachandran and Priyanka from Phoenix, Arizona, making their first visit. They attend our 6am homa and public tour the other day, then returned this morning for darshan with Satguru Bodhinatha.
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From Our Gurus' Teachings
- Gurudeva's Master Course Lesson of the Day
Bodhinatha's Latest Upadeshas:
"Clarifying Multiple Gods and Hindu Denominations" (October 10,2016)
"Temples with multiple deities can be confusing, especially for today's Hindu youth. For clarity, we need to bring forward a more precise understanding of the different Hindu denominations and how the different Gods are viewed from within each denomination. For spiritual advancement it is best to focus on one deity and get to the vibration that deity. When we hear teachings from various Hindus, it is important to understand and identify which denomination they are speaking from. This will avert confusion when that teaching gets contradicted in a different context where someone is talking about the same subject but from a different philosophical background."
Path to Siva, Chapter 7.
"The Many Facets of Saivite Hinduism" (November 9, 2016)
Bodhinatha reviews the main characteristic of Saivite philosophy and practice with an indepth focus on the four stages of religions evolution, chariya, kriya, yoga and jnana. He highlights how this shows that Saiva Siddhanta is unique and quite from the modern practice of Hinduism as Vedanta
Path to Siva, Chapter 8.
Click here to go to an index of all of Bodhinatha's and Gurudeva's online audio.
Archives are now available through 2001. Light colored days have no posts. 1998-2001 coming later.


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Initial support for flood victims in Thailand has involved assembling and dispatching support parcels .
Thousands of people in Thailand are currently forced to remain in cramped conditions with little or no access to amenities. These parcels will at least bring some comfort to these people as they wait for the waters to subside when they will have to tackle the huge task of rebuilding their communities and lives.
With great thanks to the wonderful generous nature of Thai people we were able to purchase these parcels at a significantly reduced rate meaning that donations to this project will go even further towards supporting flood victims.
Once the waters do finally subside there will be plenty of work need to help people take steps towards normality and we will be there to work alongside the local people and support them
Project Reports on GlobalGiving are posted directly to globalgiving.org by Project Leaders as they are completed, generally every 3-4 months. To protect the integrity of these documents, GlobalGiving does not alter them; therefore you may find some language or formatting issues.
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August 28, 1934
CROSSETT WESTERN CO.v.COMMISSIONER OF INTERNAL REVENUE
Petition for Review from Board of Tax Appeals.
Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.
DAVIS, Circuit Judge.
This petition involves the liability of the Crossett Western Company, the petitioner, for deficiencies assessed by the Commissioner in income taxes for the years 1924 and 1929. The Board of Tax Appeals approved the deficiency assessments. 27 B.T.A. 258.
From 1924 to 1930, the petitioner carried on extensive operations in lumber and allied businesses in the state of Oregon and Washington. Another corporation, the Gates Creek Logging Company, hereinafter called the Gates Company, was engaged in logging timberlands in Oregon. The Gates Company was managed, and was considered, as a unit of the petitioner. The meetings of the stockholders and directors of the two companies were held together; the management of the companies was the same; supplies were purchased at wholesale prices which were prorated; employees and equipment were interchanged frequently. In January, 1924, a uniform cost accounting and bookkeeping system was installed for the petitioner and the Gates Company.
At the end of 1924, members of several families, the Crossett, Watzek, and Gates, were the dominating influence in the two companies. Six members of the Crossett family owned approximately 57 per centum of the petitioner's stock, 10 members of the Watzek family owned 27 per centum, 8 members of the Gates family owned 11 per centum, and 3 of the employees owned 3 per centum; the petitioner owned approximately 73 per centum of the stock of the Gates Company, 2 members of the Crossett family owned 2 per centum, and 8 of the employees owned 17 per centum. The employees who owned stock took no part in the management of the companies and their stock was voted by proxy.
The holdings of the Gates Company stock changed so that in 1925, the petitioner owned approximately 80 per centum and 9 of its stockholders owned 17 per centum; and in 1926, the petitioner owned approximately 83 per centum and 8 of its stockholders owned 14 per centum.
On November 15, 1928, the petitioner had acquired 97.9666 per centum of the Gates Company stock.
The Gates Company was operated with losses during the period from 1924 to 1929. For those years the petitioner and the Gates Company filed consolidated income tax returns on the ground that they were affiliated and also requested the Commissioner to consolidate the accounts of the two companies. The Commissioner determined that the companies became affiliated first on November 15, 1928, and were not entitled to file consolidated returns until that time, and that the period from January 1, 1928, to the date of affiliation was one "taxable year," and the period from November 15, 1928, to the end of the year another "taxable year" for which a separate return must be filed under section 48 of the Revenue Act of 1928 (26 USCA § 2048); and finally that the petitioner was not entitled to consolidate the accounts of the companies in 1924 under section 240 (d) of the Revenue Act of 1924 (26 USCA § 993 note).
The petitioner and the Gates Company were not affiliated prior to November 15, 1928, under section 240 (c) of the Revenue Act of 1924 (26 USCA § 993 note) and 1926 (26 USCA § 993 (c) and section 142 (c) of the Act of 1928 (26 USCA § 2142 (c). These sections in the various acts are identical and provide that: "For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns at least 95 per centum of the voting stock of the other or others, or (2) if at least 95 per centum of the voting stock of two or more corporations is owned by the same interests." They require for affiliation that one corporation own at least 95 per centum of the voting stock of the other, or that the same interests shall own not only 95 per centum of the voting stock of the other, but shall own in substantially the same proportions at least 95 per centum of the stock of the two companies. This is clear from our decision in Commissioner v. Samuel Bell & Sons, 67 F.2d 175, and from the decision of the Supreme Court in Handy & Harmon v. Burnet, 284 U.S. 136, 140, 52 S. Ct. 51, 76 L. Ed. 207.
Likewise, the Commissioner was not required to consolidate the accounts of the two companies at the request of the petitioner. Section 240 (d) of the Act of 1924 (26 USCA § 993 note) permits the Commissioner to do so "if necessary in order to make an accurate distribution or appointment of gains, profits, income, deductions, or capital between or among" related businesses owned or controlled directly or indirectly by the same interests. The Commissioner determined that consolidation of the accounts was not necessary, and we are unable to say from the general nature of the facts found in the record that his determination was arbitrary.
As to the third question involved in this case, whether or not the filing of two returns in 1928 constituted two taxable years and precludes allowance in 1929 of deductions for losses suffered in previous years, we think the construction of the Commissioner and the Board of Tax Appeals of sections 48 and 117 of the Revenue Act of 1928 (26 USCA §§ 2048 and 2117), and of Article 733 of Treasury Regulations 74, is untenable.
Article 733 provides that where corporations are not affiliated at the beginning of the taxable year, but through change of stock ownership (as in the instant case) during the year become affiliated, "each corporation should make a separate return from the beginning of the taxable period to the date of the change in stock ownership, and a consolidated return should be made by the corporation from the date of the change of stock ownership to the end of the taxable year, including therein the income of both corporations for such period."
Under that provision both corporations had to make separate returns for 1928 from January 1, 1928, to November 15, 1928, and a consolidated return from and including November 16, 1928, to December 31, 1928.
Section 117 (b) of the Act of 1928, 26 USCA § 2117 (b), provides: "Net Loss as a Deduction. If, for any taxable year, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount thereof shall be allowed as a deduction in computing the net income of the taxpayer for the succeeding taxable year (hereinafter in this section called "second year"), and if such net loss is in excess of such net income (computed without such deduction), the amount of such excess shall be allowed as a deduction in computing the net income for the next succeeding taxable year (hereinafter in this section called "third year"); the deduction in all cases to be made under regulations prescribed by the Commissioner with the approval of the Secretary."
The losses suffered by the two corporations in 1927 should have been allowed under this section unless the two returns filed for 1928 constituted two "taxable years," and we do not think they did.
Section 48 (a) of the act (26 USCA § 2048 (a) provides: "Taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this Part. "Taxable year" includes, in the case of a return made for a fractional part of a year under the provisions of this title or under regulations prescribed by the Secretary, the period for which such return is made. The first taxable year, to be called the taxable year 1928, shall be the calendar year 1928 or any fiscal year ending during the calendar year 1928."
The "taxable year" in question was the "calendar year" for 1928, and the calendar year "includes" the fractional part of the "taxable year" for which the return was made, but the "fractional part" is not the whole taxable year; it is simply included in the "taxable year."
To hold the petitioner to the government's abstraction would work an unusual hardship which is not the object of legislation unless specifically pointed out. The doubt cast upon the government's construction is sufficient in itself to resolve the question in favor of the petitioner. Gould v. Gould, 245 U.S. 151, 38 S. Ct. 53, 62 L. Ed. 211. The losses sustained in previous years should have been allowed in 1929.
The order of redetermination of the Board of Tax Appeals is modified, in accordance with this opinion.
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A space of advocacy and information advancing causes of social justice, LGBTQ rights, peace, funding for public education, environmental protection and animal welfare in Oklahoma and throughout the world.
07.12.16 -
The idea getting discussed among local economists to allow school districts to use local millage money without restrictions to help fund better teacher salaries and raises in primarily urban areas of the state ignores the hard reality that Oklahoma...
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January 17, 1980
JOHN COLBY, Plaintiff, against SECRETARY OF HEALTH, EDUCATION AND WELFARE, Defendant.
John Colby brought this action under section 205(g) of the Social Security Act, as amended (the "Act"), 42 U.S.C. § 405(g), to review a final determination of the Secretary of Health, Education and Welfare ("Secretary") that Colby was overpaid $ 8,982.10 in retirement insurance benefits for the years 1974 through 1976 and that recovery thereof may not be waived. The parties agree that no material questions of fact are in dispute, and that the case is appropriate for a decision on the basis of the administrative record. Colby has moved for summary judgment, and the Secretary for judgment on the pleadings.
Colby was born in 1907 and became eligible for Social Security benefits in April, 1971. During 1974, 1975 and 1976, Colby was employed as a traveling salesman by Fresco-Hudson Sales & Marketing, Inc. ("Fresco"), and also was self-employed as a representative of Waldorf Bakers, Inc. ("Waldorf"). Throughout this period, Colby and his wife collected benefits in amounts determined with reference to reports of annual earnings prepared by Colby and submitted to the Social Security Administration ("SSA").
Colby's employment agreement with Fresco provided for a 50% commission on sales plus $ 40 per week toward expenses. Colby's actual expenses related to his Fresco job were approximately $ 120 per week, but he was not reimbursed for expenses beyond the $ 40 allowance. His commission rate of 50%, however, was somewhat higher than is usual in his line of work, apparently to defray these additional expenses.
Colby calculated his earnings for the SSA reports in the same manner as he arrived at his net income on income tax returns. In each case, he added the commissions he received from Fresco to his gross income from Waldorf and the $ 40 per week expense money from Fresco, and then deducted all of his business expenses to arrive at net taxable income for income tax purposes and earnings for SSA report purposes.
This method of reporting was acceptable to the Internal Revenue Service, but not to the SSA, and in 1977 the latter agency notified Colby that he had been overpaid during the previous three years as a result of an error in his earnings reports involving excessive deductions from gross income. On October 10, 1977, Colby filled out an SSA overpayment recovery questionnaire in which he indicated that repayment would not constitute a hardship, although he did not admit that he had been overpaid. He later repudiated this response in a letter to the SSA Appeals Council, in which he explained that when he said repayment would not be a hardship he was referring only to the alleged overpayment for 1974 and that, in any case, his circumstances were materially altered by his subsequent loss of employment so that any restitution now would constitute a hardship.
Colby pursued available administrative remedies to a final determination of the Secretary, and then brought the matter here for a review of the Secretary's holding.
The nature of the dispute
At issue in this case is the Secretary's interpretation of section 203(f)(5) (A) of the Act, 42 U.S.C. § 403(f)(5)(A), which provides in relevant part: "An individual's earnings for a taxable year shall be (i) the sum of his wages for services rendered in such year and his net earnings from self-employment for such year . . . ."
SSA Regulations No. 4, applying this section, provides:
Amounts paid specifically either as advances or reimbursements for traveling or other bona fide ordinary and necessary expenses incurred or reasonably expected to be incurred in the business of the employer are not wages. Traveling and other reimbursed expenses must be identified either by making a separate payment or by specifically indicating the separate amounts where both wages and expense allowances are combined in a single payment.
20 C.F.R. § 404.1026(a)(8).
Colby claims that this mechanical approach to expenses wage-earners may deduct in calculating their earnings is not authorized by the Act. He argues that the controlling factor in determining whether amounts paid are treated as wages or deductible expenses should be the employer's and employee's intent rather than whether expenses were specifically labeled as such by the employer.
The Secretary responds that the regulation in question is valid, and that his final determination is supported by substantial evidence and should be affirmed.
Because 20 C.F.R. § 404.1026(a)(8), supra, provides the basis of the Secretary's finding that Colby was overpaid, the initial question to be determined is its validity. Colby contends that the distinction made in the regulation between the self-employed, who are permitted to report only their net earnings to the SSA, and wage-earners, who must report all remuneration except amounts designated by their employers as allowances or reimbursements for expenses, is arbitrary and without basis in the statute. This argument is without merit.
The Act itself is the original source of the disparate treatment accorded wage-earners and the self-employed. Section 203(f)(5)(A), supra, introduces the distinction and provides different means of calculating earnings depending upon in which category an individual falls. It is natural that the distinction is carried over to the regulation.
The line drawn in the regulation between allowances and reimbursements explicitly designated as such and all other remuneration coincides with the line separating payments to employees on which an employer need not make F.I.C.A. contributions and those for which he must do so. An employer is unlikely to make F.I.C.A. payments when he is not required to do so, and therefore is quite likely to segregate all expense payments to employees. Thus, in the great majority of cases, wage-earners reporting their earnings in accord with the regulation will be entitled to deduct all amounts actually attributable to expenses.
Additional bases for distinguishing between employees and the self-employed in calculating their earnings under the Act may be found in the different practical results flowing from these two categories under the Act's general scheme. In the case of employed persons, for example, both the employee and his employer make equal F.I.C.A. contributions based upon gross wages throughout the employee's working life. The self-employed, in contrast, make only one F.I.C.A. contribution which is a substantially smaller percentage of earnings than the combined contributions made on behalf of a wage-earner, and this contribution is based upon net rather than gross income. The regulation in question is consistent with this general scheme.
The regulation thus clearly has a rational basis in the Act. And although the regulation may work a hardship in Colby's specific case, by preventing him from deducting all amounts he claims were business expenses in reporting his earnings to the SSA, this individual hardship does not render the regulation invalid. As noted above, the regulation is reasonably calculated to allow wage-earners all deductions to which they are entitled, and is therefore free of any "invidious discrimination." This, together with its being consonant with the Act, is sufficient to validate the regulation. Mathews v. de Castro, 429 U.S. 181, 185, 97 S. Ct. 431, 434, 50 L. Ed. 2d 389 (1976); Richardson v. Belcher, 404 U.S. 78, 92 S. Ct. 254, 30 L. Ed. 2d 231 (1971).
The next question is whether the Secretary's determination is supported by substantial evidence in the administrative record. There is no dispute that the only amounts Fresco paid to Colby during the years in question that were segregated from wages and denominated allowances for expenses were the weekly $ 40 payments described above. No reimbursements for expenses were made. The Secretary acknowledged the legitimacy of Colby's deduction of the $ 40 payments from his gross receipts. Therefore, the Secretary's finding of overpayments based on Colby's deductions of more than $ 40 per week from his Fresco commissions is supported by substantial evidence, and must be affirmed. Gold v. Secretary of HEW, 463 F.2d 38, 41 (2d Cir. 1972); Flores v. Dept. of HEW, 465 F. Supp. 317 (S.D.N.Y.1978) (Conner, J.); 42 U.S.C. § 405(g).
One final question remains. The Secretary required plaintiff to refund the overpayments, pursuant to section 204(a)(1) of the Act, 42 U.S.C. § 404(a)(1). Plaintiff, claiming that he was without fault in mistakenly taking unwarranted deductions in his SSA earnings reports, and that his present financial situation is such that requiring him to make restitution would be against equity and good conscience, argues that recovery of the overpayments should be waived, relying on section 204(b), 42 U.S.C. § 404(b).
For Colby to prevail on this point, he must prove, pursuant to section 204(b), both that he was faultless and that recovery would be inequitable. The SSA Appeals Council found that Colby was without fault as to the 1974 overpayment, but that because Colby had the resources to repay, recovery by the government of that overpayment would not violate principles of equity or good conscience. With respect to the 1975 and 1976 overpayments, the SSA found that Colby was not faultless because he had been notified of the error in his deduction computation method and that he was therefore not entitled to consideration of a waiver as to those years.
These findings are supported by substantial evidence. As noted above, Colby admitted in his overpayment questionnaire that repayment would not constitute a hardship; while he later repudiated this statement, his disclaimer went only to the 1975 and 1976 overpayments. Thus, despite additional evidence concerning Colby's changed circumstances, the Secretary's findings as to 1974 are supported by the record.
As to the question of fault with respect to the overpayments in 1975 and 1976, the SSA in its Reconsideration Determination found that the relevant rules regarding deductions were explained to plaintiff when he filed his 1975 and 1976 reports.
This conclusion is supported by Colby's own statement during the hearing below that "on one of my visits to the Social Security Office they said, oh, you're wrong, you can't do that," referring to Colby's practice of reporting his Waldorf earnings and deductions lumped together with those from Fresco.
This evidence is clearly "more than a mere scintilla . . . (and such that) a reasonable mind might accept as adequate to support a conclusion," Consolidated Edison Co. v. NLRB, 305 U.S. 197, 229, 59 S. Ct. 206, 217, 83 L. Ed. 126 (1938), and is therefore sufficient to sustain the Secretary's finding. Richardson v. Perales, 402 U.S. 389, 401, 91 S. Ct. 1420, 1427, 28 L. Ed. 2d 842 (1971); 42 U.S.C. § 405(g).
For the reasons stated above, the Secretary's motion for judgment on the pleadings is granted, and Colby's complaint is dismissed. Plaintiff's motion for summary judgment is denied.
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The Moving Finger
Release Date: January 1st, 2006
Not Yet Rated|1 hr. 36 min.
Plot Summary
Miss Marple (Geraldine McEwan) investigates when a writer sends a series of poison-pen letters to residents of a sleepy village.
Cast: Geraldine McEwan, Kelly Brook, Harry Enfield, Emilia Fox, Jessica Stevenson, Imogen Stubbs, Ken Russell, John Sessions
Director: Tom Shankland
Genres: Mystery


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$5.99 Speck Products CandyShell Grip Case for iPhone 6 and 6s +FS
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Craig C. Dolloff
Vice President, Sales - Sales Director
Currently: Director, Action Sports at FGX International a division of Essilor International
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Proven and successful executive with extensive wholesale and retail experience. • Strong key account management, premium products and distribution & sales management. • Strengths in team building, customer relationship management and customer service. • Recognized for decision-making, employee training and development. • Proven performer with dealer/distributor networks and with direct sales. • Veteran of the United States Air Force. • Greatest strengths: listening, leading by example, motivating, and inspiring success through effective product and program understanding, team building and action. My goal is it to make a positive impact and result for the company I'm employed, the team in my charge and the clients I serve.
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Not only are we in the middle of a completely ridiculous heat wave (breaking records daily!) but our oven has been broken since before my birthday. I suppose the repair people are busy fixing other sorts of appliances right now. I've been craving baked goods, though. So I decided to try baking something in the crock pot.
You'll need:
1. A crockpot / slow cooker / whatever they're calling it these days. You could try this in a dutch oven, too.
2. A coffee cake recipe.
3. Fruit topping for the recipe (I used raspberries).
4. Parchment paper.
5. (optional) 100+ degree weather.
Mix up the coffee cake batter (preferably with an electric mixer—you don't want to exert yourself in this weather). Line the crockpot with parchment. Pour in the batter, and spread evenly. Pour the fruit on top. Put the lid on the pot. Turn to 'high'.
Feel free to set the cooker up as far from where you'll be sitting as possible. It doesn't give off a lot of heat, but there's no reason not to move it out of the kitchen, even as far as the porch if you have shade and an outlet there.
Check back in 2 hours. The cake is done when it passes the toothpick test. Mine took 2.5 hours, but I turned the cooker down to low for the last 20 minutes because I was worried about overcooking the outside. I also tried propping the lid to vent a little at the end; it's supposed to help brown the top.
There you have it, coffee cake in a heat wave.


text:
Note: Sample below may appear distorted but all corresponding word document files contain proper formattingExcerpt from essay:
policy makers with information regarding the potential savings in safety of Intelligent Speed Adaptation (ISA) (Oei, 2005). The problem and opportunity is presented with, "In many countries in Europe accidents and casualties related to speeding are a manifest problem" (Oei, 2005). And, "Police lack the manpower to contain the problem, as well as, infracture measures are unpopular, costly, and time consuming" (Oei, 2005). The authors present the purpose of this study is "to review other types of measures that are effective" (Oei, 2005), which would include types of ISA. The main objective is to provide information regarding the potential savings of ISA, which is important for decisions concerning more research to be conducted.
Based on reviewing the conclusions, the research questions answered were: How can ISAs save on safety? How do the ISAs effect driver perceptions, behavior, and acceptance? How are the calculations of average speed reduction validated? The data collection was based on document review. The study explored and analyzed results from five different field studies conducted in different areas of Europe. The variables that were analyzed in each of the studies were; acceptance of ISAs, effect on behavior, effect of ISA on speed and road safety, speed per road type, casualties per road type, and effect of ISA on reduction of casualties. The design used corroborations of perceptions compared to previous research findings. It also used triangulation of multiple data sources consisting of the five previous research studies to increase credibility.
Evaluation of Methodology
The qualitative method was appropriate in this study because it was used to study human behavior and habits, to assess the acceptance of a product, in this case ISA, and allied with interviews (Qualitative Research Design). Even though this study did not do the actual interviews, it evaluated interviews from previous studies by way of document review. The study also aligns with the qualitative method in respects to purpose of seeking to understand perceptions (Key, 1997). The focus was using the document review of the five previous studies to determine a total and complete picture of the perceptions, behavior, and effect of ISA in order to examine information for decision making for further research. The data was collected in a subjective manner as documents for each of the studies were reviewed with the research questions as the focus or each review.
The investigations were conducted on the document review under natural conditions by analyzing each document and, then again analyzing the results of each review. The results were validated with focus on real, rich, and in depth data, including the statistical analysis of the previous studies and the interview and survey results that were conducted previously. The findings were comprehensive, holistic, and expansive. Additional questions were raised during the review in the integration of the navigation of the systems, the maximum safe speeds, as well as others concerning the road types, conditions, and areas concerning pedestrian crossing, etc.
No strategies were actually discussed, but it is obvious the findings of all the previous studies were compared, particularly where speed was concerned, as well as human behavior and perceptions associated with the use and effect of ISA. The research question on saving with ISA is consistently examined where the study focus was on speed control and casualty reduction with ISA. Driver perception, behavior, and acceptance has internal consistency where surveys were conducted in previous studies and examined in this study to identify the behavior, perceptions, and the acceptance of ISA. Calculations on the validity of speed reduction were also evaluated and confirmed.
Considering the manifested problem of increased accidents and casualties, this study aligned with the problem statement in respects of considering the speed control, human behavior, and the perceptions throughout the study. The purpose statement was to evaluate other effective means. The analysis of the different types of ISA and the effect they had on the speed control and human behavior is consistent in the study. The problem statement, purpose statement, research questions, and the analysis of this study shows internal consistency and alignment.
Author identified limitations, implications, and recommendations
The authors identified the limitation of assuming a 100% penetration level where all vehicles were assumed to be equipped with the ISA when, in reality, all vehicles are not equipped with the…[continue]
"Policy Makers With Information Regarding The Potential" (2012, November 25) Retrieved November 29, 2016, from http://www.paperdue.com/essay/policy-makers-with-information-regarding-83224
"Policy Makers With Information Regarding The Potential" 25 November 2012. Web.29 November. 2016. <http://www.paperdue.com/essay/policy-makers-with-information-regarding-83224>
"Policy Makers With Information Regarding The Potential", 25 November 2012, Accessed.29 November. 2016, http://www.paperdue.com/essay/policy-makers-with-information-regarding-83224
Information Technology Change Management in Home Health Care I hope enjoyed time holidays. Now back work . In team task week, a topic weekly focus debate paper labor unions change process. There sufficient information argue sides. Let . See: The labor union change process difficult employees management; I labor union make process a bit easier parties. Implementing Information Technology Change in a Health Care Facility There is a shift from the traditional institutionalized
Policy Problem & Proposal Policy Problem The United States faces a $1.4 trillion national deficit, and partisan debate about how to address it is threatening economic stability on top of the shaky "recovery" from the 2009 financial crisis. Yet American corporations continue to enjoy tax loopholes that reduce their taxes to unprecedented low levels. Republicans argue that corporations must retain their preferred tax status in order to maintain and create jobs. This
IT Acquisition Management for a new Video Shop Individual Project Activities Identification of a problem Organization: Component: Showtime Video Store Business Capture Group The problem is that there is no real information technology security measure employed in the video shop. There is very little awareness of the necessary IT security measures amongst the current management heads which is why they need an effective IT security plan and structure to implement to ensure there is no copyright infringement
The need for continually creating and updating the security techniques and technologies involved in an enterprise system is the ethical responsibility of the IT professional. In order to successfully protect the information and intellectual property assets of a firm, an IT professional also needs to make a personal commitment to stay as current as possible on existing and future technologies (Pemberton, 1998). This commitment needs to be supported by the
Information Systems (IS) and Technology Issues in Developing Countries Technology has changed society in a manner much like the Industrial Revolution of the 17th century. The technology revolution started in the U.S. And the countries of Western Europe, in a manner similar to the industrial revolutions. The benefits of this revolution were immediately obvious in the improvement of productivity and the quality of life in the countries. Realizing the benefits that
The first time that they attempted to build this system they did not follow the life cycle plan and the system ended up failing. Developing a new claims payment system that will talk to and be user friendly with the customer service management system would help to speed up efficiency and enhance quality of all departments within the organization. This streamlining would help the company as a whole to
The necessity to safeguard intelligence information from parochialism and political pressures will be a strong argument in promoting a centralized and strong capability. This is contrary to leaving decisions that affect critical intelligence related concerns solely to the makers of policy. Centralization of policymaking process faces the politicization risk that stems from the department of DCI. It is only the Congress, the President, and Senior National Security Officials who can


text:
Previous Challenge Entry (Level 3 - Advanced)
Topic: Craft (as in handcraft) (02/08/07)
TITLE: Far more than just a pattern
By Suzanne R
Nainai didn't pause even when the strangers squatted in front of her with their little cameras, flashing them in her face. In fact, as she stitched, she looked up and flashed them a toothless grin.
Now that Dee was back from school, she used English to keep up a pleasant banter with the tourists. Nainai posed for pictures of �a traditional lady doing traditional handcrafts�. As a result, many tourists spent their precious baat at their stall rather than those of their neighbours. Finally the visitors clambered into the ox cart for the 'traditional cart ride' to their 'traditional lunch'. Not that they would enjoy traditional food, which is why it was cooked in a very foreign way for the guests.
Dee squatted by her grandmother.
"Grandma, I've been thinking...."
"Bad move, sweet Sawasdee. All that gets you is trouble."
"Grandma, your handcrafts are magnificent, but...."
�But it�s not like the rubbish they sell in the city.�
�No, Grandma, that is NOT what I was going to say. But we sell the same patterns as everybody else. If you stitch some western designs, I think we�d sell more. I ordered some patterns from the city. Look.�
Dee pulled a sheaf of papers from the traditional handcrafted bag hanging at her side. Nainai leafed through them. No sense in getting upset with the child. What do you expect when you send them away to school? All education does is give the young ones a notion that the old ways are no longer best. No. Nainai forced her voice to remain void of the rejection she felt.
�Sweet child, these pictures only copy life. Birds, flowers � what is interesting about that? If you want to admire a bird, look at a bird. Our traditional patterns have meaning, history, richness, depth. They�ve been good enough for our people for hundreds if not thousands of years.�
Dee�s shoulders and head dropped. �Very well, grandmother.�
Nainai rolled her eyes. She was a filial child, this granddaughter. But she was wrong. Still, it wouldn�t hurt to humour the girl.
�You know, Sawasdee, it�s high time you learned to stitch yourself. I see there is a cross amongst your designs there. I think we could incorporate a cross into a traditional design, don�t you? I�ll teach you the basics of our traditional embroidery. If you choose to mangle it with foreign pictures, so be it.�
Dee was a fast learner and before long, her own work was of a standard good enough to be sold. The funny foreigners who dismounted from the elephants did indeed like the crosses. They sold like cool coconuts on a hot day. Soon all the other women in the village were stitching similar designs.
One day, as Dee and her grandmother squatted by their stall, stitching and waiting for visitors, a tall man came around the bend. He was no tourist � that was clear by the way he walked. Dee suddenly leapt to her feet and ran down the dirt path. �Father!�
Nainai swallowed hard, determined not to cry, but the sight of her son was indeed making it difficult. The other handcraft sellers gathered around, eager to hear news of how their fellow villager was faring in the big city.
�I�m afraid I can only stay a day or so, but I have such exciting news, I had to come and tell you myself. What? I see I�ve been beaten to it!� The man�s face lit up with a broad smile, while the brows of the women who surrounded him furrowed in confusion. Dee�s father picked up one of the pieces of cloth embroidered with the shape of a cross, this one decorated with several flowers wound around it, all set against a backdrop of traditional design.
�The cross. That�s what I came to tell you about.�
Dee took the piece of cloth from her father�s soft city hands. �But Father, the cross is just a pattern. Do you have other patterns to share with us?�
The man�s eyes opened wide. �Mother, daughter, friends, the cross is far more than just a pretty picture. Let me explain�.�
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text:
Hotel Albert 2 places you next to Wapenplein Square and Ensor Museum. This 86-room hotel welcomes guests with conveniences like free breakfast, a bar/lounge, and free in-room WiFi. Ostend City Museum and Casino Kursaal are also a short walk from this Ostend hotel.
Free buffet breakfast is offered each morning. Quench your thirst with a drink at the bar/lounge.
Hotel Albert 2's 86 rooms provide coffee makers, safes, and desks. Guests can enjoy flat-screen TVs and stay connected with free WiFi. Hair dryers are also standard.
Property features
At Hotel Albert 2, guests have access to free WiFi in public areas. The 24-hour front desk has multilingual staff ready to help with tours or tickets, and answer any questions about the area.
- Free buffet breakfast
- Free WiFi in rooms and public areas
- Bar/lounge
- 24-hour front desk
Hotel Albert 2
Check-in time starts at 3 PM
Check-in time ends at 6 PM
Special check-in instructions:
Check-out time is 11 AM
Room Amenities
Hotel Albert 2 offers 86 accommodations with safes and coffee/tea makers. Flat-screen televisions are featured in guestrooms. This Ostend hotel provides complimentary wireless high-speed Internet access. Cribs/infant beds (surcharge) are also available.
- Coffee/tea maker
- Hair dryer
- In-room safe
- Iron/ironing board (on request)
- Desk
- Flat-panel TV
- Free WiFi
- Connecting/adjoining rooms available
- Cribs/infant beds (surcharge)
Hotel Amenities
A bar/lounge is on site where guests can unwind with a drink. A complimentary breakfast is offered each morning. High-speed wireless Internet access is complimentary.
This Ostend hotel also offers tour/ticket assistance, multilingual staff, and an elevator (lift).
- 24-hour front desk
- Total number of rooms - 86
- Number of floors - 3
- Bar/lounge
- Free breakfast
- Elevator/lift
- Tours/ticket assistance
- Free WiFi
- Multilingual staff
- Number of buildings/towers - 1
Available in all rooms: Free WiFi
Available in some public areas: Free WiFi
Where to Eat
Guests are offered a complimentary buffet breakfast each morning.
Payment types
Children and extra beds
- Children are welcome.
- Cribs (infant beds) are available for EUR 10 per night.
You need to know
Extra-person charges may apply and vary depending on property policy.
Government-issued photo identification and a credit card or cash deposit are required at check-in for incidental charges.
Special requests are subject to availability upon check-in and may incur additional charges. Special requests cannot be guaranteed.
- No onsite parking is available. Special cancellation policies or charges may apply for group reservations (more than 8 rooms for the same property / stay dates).
- A tax is imposed by the city: EUR 2 per person, per night
Optional extras
- Pet fee: EUR 10 per pet, per night
- Crib (infant bed) fee: EUR 10 per night
Hotel Name
- Albert 2 Ostend
- Hotel Albert 2
- Hotel Albert 2 Ostend
We should mention
The property has connecting/adjoining rooms, which are subject to availability and can be requested by contacting the property using the number on the booking confirmation.
- Pets allowed for an extra charge of EUR 10 per pet, per night
- Dogs only
- Up to 10 kg