text:
Dexia offloads parts of monoline insurer
French-Belgian lender Dexia said Friday it will sell part of its US bond insurer FSA to Assured Guaranty for $722m (€569m).
The bank said the deal doesn't include the toxic assets contained in FSA's asset-management business. Those assets will be guaranteed by the French and Belgian governments and are to be allowed to wind down.
Board Chairman Jean-Luc Dehaene said the state guarantee for FSA's toxic assets "enables Dexia to face with confidence the major global financial crisis."
The announcement came as Dexia posted a €1.54bn ($1.98bn) third-quarter net loss, compared with a €439m net profit a year earlier. The bank's earnings were battered by a €2.2bn hit from the financial crisis, including €460m in losses at FSA and €1.7bn from other credit and market effects.
Stripping out the financial-crisis effects, profit was stable at €647m. Revenue fell 78% to €315 million from €1.45bn.
Dexia last month received a cash injection of €6.4bn and guarantees for its borrowings from the governments of France, Belgium and Luxembourg.
The bank said it has appointed a new management team and that its activities will now be focused on local government lending and retail and commercial banking in core markets. It has also launched a 15% cost-cutting program, with €300m of potential cuts already identified.
Shares in Dexia lost 5.5% to €4.72 in an overall higher Brussels market. Shares have dropped 73% this year, hurt by concerns over FSA's exposure to the ongoing credit crisis.
—Write to Carolyn Henson at email@example.com


text:
5400 Colony Way, Hoover, AL 35226
- $249,900
- 155 Days on site
- Est: $926/month
Estimate Your Monthly Payment
Data provided by Informa Research Services. Payments do not include amounts for taxes and insurance premiums. The actual payment obligation will be greater if taxes and insurance are included. Click here for more information on rates and product details.
- Mortgage Center
- Beds: 4
- Baths: 2 Full, 1 Half
- Single Family Home
A SHORT SALE HOME IN HOOVER!!! Located in a friendly community, award-winning schools, and close to I-459 and several shopping centers . This spacious 2-story brick home offers 4 bedrooms 2-1/2 baths and is situated in a cul-de-sac and you can walk to Deer Valley Elementary. This home offers a main level master bedroom, jetted bathtub, large bonus room upstairs, eat-in kitchen and a quaint patio area to enjoy your morning coffee. Vacant and move in ready. Stop reading this and come see it now! Learn more about this property.
- Single Family Home
- Beds: 4
- Baths: 2 Full, 1 Half
Listing Details
- Fireplace
- Yes (1)
- Flooring
- Tile, Wood
- Lot Features
- Mountain View
- Features
- Brick Exterior, Patio
- Cooling
- Central Air, Central Cooling
- Heating
- Forced Air, Gas
- Assessed Taxable Amount
- $23,320
- Tax Amount
- $1,691
- Last Transaction Date
- 04/03/2007
- Last Transaction Purchase Price
- $235,899
- Property Type
- Single Family Residence
- Bedrooms
- 3
- Bathrooms
- 2
- Rooms
- 6
- Floors
- 2
- Home Size (Sqft)
- 3,500
- Year Built
- 2000
- Units
- 1
- Fireplace
- Pre Fab
- Parking
- Garage
- Heating System
- Forced Air
- Cooling System
- Central Air
- Exterior Type
- Plywood
Public Facts: As provided by County Assessor and Recorder offices. May not reflect recent additions or improvements. If you see any errors, the best way to get the records updated is to contact your local county records office. If any of the information in this section conflicts with property information provided by a listing agent or broker, agent-provided information should be deemed more reliable.
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| Median Household Income
| Median Years In Residence
| Median Homeowner Age
| Households with Children
| Percent of Homes Rented
Nearby Elementary Schools
- Deer Valley Elem Sch
- 4990 Ross Bridge Pkwy
- Prince Of Peace Catholic School
- 4650 Preserve Pkwy
- Brock's Gap Intermediate Sch
- 1730 Lake Cyrus Club Dr
Nearby Middle Schools
- Prince Of Peace Catholic School
- 4650 Preserve Pkwy
- Robert F Bumpus Middle Sch
- 1730 Lake Cyrus Club Dr
- Hoover High Sch
- 1000 Buccaneer Dr
Nearby High Schools
- Hoover High Sch
- 1000 Buccaneer Dr
- Cahaba School
- 3821 Lorna Rd Ste 118-120
- Shades Mountain Christian School
- 2290 Old Tyler Rd
These are the closest schools to your requested location. Proximity does not guarantee enrollment eligibility. Please consult your real estate agent or school district to confirm the schools you are zoned to attend.
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subset: commoncrawl


text:
On May 26, Malmö Aviation and Sverigeflyg carried out their maiden flight using aviation biofuel from Bromma Stockholm Airport.
The maiden flight, between Bromma Stockholm and Visby Airports, was the launch of a new concept for Malmö Aviation and Sverigeflyg – both part of the Braathens Aviation group – which allows passengers to choose to pay a little extra in order to fly using biofuel. The maiden flight kicked off the trial period for biofuel flights that will take place during Sweden's Almedalen Week, an annual gathering of politicians, companies media and other organisations, when it will be possible to purchase "bio tickets" for the flight to Visby.
In 2015, both Swedavia and Braathens Aviation joined the Nordic initiative Fly Green Fund, which gives companies and organisations the opportunity to help reduce their environmental impact. This is to be done by kick-starting the market for flights in the Nordic countries using aviation biofuel.
"This is an important piece of the puzzle in the work to stimulate demand for renewable aviation fuel so that production increases. Hopefully, this will also help to increase the potential to refuel with renewable aviation fuel at Bromma in the future," says Therese Forsström, environmental manager at Bromma Stockholm Airport.
The maiden flight was made using BioJet fuel, which consists of 48 per cent renewable biofuel for one of the aircraft's two engines.


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eu holds a drawing competition for school children
eu holds a drawing competition for school children
eu holds a drawing competition for school children
The European Union held a drawing competition for school kids in the age group of 8-10 years in Delhi. It was launched on the occasion of International Women's Day. The event was organised in partnership with Save the Children Foundation.EU will take the competition to the schools across India in March and April. The list covers several government schools, and will invite only the most unfortunate kids to show their talent with the brush. EU headquarter (Brussels) will receive the best entries from each country. Here, jury members will shortlist 14 best paintings for publication. EU holds such competitions in several countries.
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August 19, 2011
DANIEL J. SCHLICKSUP, PLAINTIFF,v.CATERPILLAR, INC., ET AL., DEFENDANTS.
E-FILED Friday, 19 August, 2011 11:24:38 AM
Clerk, U.S. District Court, ILCD
On May 24, 2011, this Court entered an order deferring a ruling on Defendant Caterpillar, Inc.'s motions to quash subpoenas directed to Howrey, LLP, Ernst and Young, LLP, and PricewaterhouseCoopers, LLP. Caterpillar subsequently filed privilege logs and the documents it seeks to withhold for an in camera review. On July 13, 2011, this Court ruled on Caterpillar's motion to quash the subpoena to Howrey, LLP.
Now before the Court are Caterpillar's privilege log and documents relating to the motion to quash the subpoena to Ernst and Young, LLP ("E&Y"). For the reasons below, the motion will be granted in part and denied in part. The Court will rule on the motion to quash the PricewaterhouseCoopers' documents in a separate order.
The Court assumes familiarity with its May 24, 2011 order. As Plaintiff's claims relate to the subpoena to E&Y, Plaintiff alleges that Caterpillar paid E&Y large sums without required supporting documentation. Plaintiff also alleges that E&Y provided services in relation to Caterpillar's "Luxembourg/Bermuda Tax Structure" (also known as the "Financing Center Transaction"), which Plaintiff maintains was part of an unlawful scheme to avoid over $2 billion in federal income tax.
Plaintiff's subpoena to E&Y seeks:
* invoices and billing documents sent to Caterpillar in 2005 and 2006
* "Any and all documents written to provide supporting opinions for the Caterpillar Inc. Luxembourg/Bermuda tax structures."
*Correspondence and communications with Defendant Beran (Caterpillar's Tax Director and Assistant Treasurer) during 2005 and 2006 (d/e 69-1, p. 2).
On May 24, 2011, the Court directed Caterpillar to provide:
a) a separate, detailed privilege log setting forth the documents withheld or redacted . . . ; b) the documents identified on each privilege log for the court's in camera inspection; and, (c) any engagement letter between Caterpillar, Inc., and . . . E&Y . . .. (d/e 93, p. 20). Caterpillar has complied with that directive and this Court has conducted an in camera review of each E&Y document submitted.
A general description of the financing center transaction provides helpful context. Defendant Beran, Caterpillar's Tax Director and Assistant Treasurer, avers that, "[b]ecause of the accelerating growth of CAT's international operations, [he] recognized that it would be necessary to put in place a financing center ("Financing Center Transaction") that would facilitate the ability to efficiently finance this future growth throughout the world." (Beran Aff. ¶ 15, d/e 69-2)." He avers that time was of the essence in order to maximize tax savings under a "'one time' repatriation opportunity granted by Congress in the enactment of Internal Revenue Code Section 965." Id.
Based on the Court's review of the documents, in broad terms the stated purpose of the financing center transaction was to efficiently finance foreign affiliates and foreign acquisitions and to achieve tax savings. Accomplishing the transaction required a series of many separate transactions in several different countries, which in turn required extensive and complex planning. The Court will not go into further detail about this complicated transaction because it does not wish to divulge potential confidential business information. Plaintiff maintains that the real purpose of the transaction was to illegally avoid U.S. taxes, but that dispute is not material to the motion to quash.
Applicable Law
Caterpillar's privilege log asserts that the documents withheld are protected by the attorney-client privilege, the work-product doctrine, and/or the "tax advisor client communication" privilege. Caterpillar did not assert a "tax advisor" privilege in its motion to quash and has not briefed the contours of this privilege.*fn1 Accordingly, the Court addresses only the attorney-client privilege and work-product doctrine.
The attorney-client privilege protects communications made in confidence by a client and a client's employees to an attorney, acting as an attorney, for the purpose of obtaining legal advice. Sandra T.E. v. South Berwyn School Dist. 100, 600 F.3d 612, 618 (7th Cir. 2010). Statements from the attorney to the client are also protected "'where those communications rest on confidential information obtained from the client, or where those communications would reveal the substance of a confidential communication by the client.'" Miyano Machinery USA, Inc. v. MiyanoHitec Machinery, Inc., 257 F.R.D. 456, 460 (N.D. Ill. 2008)(quoted cite omitted). The party asserting the privilege has the burden of demonstrating that it applies. Valero Energy Corp. v. U.S., 569 F.3d 626, 630 (7th Cir. 2009). The attorney-client privilege "is in derogation of the search for the truth and therefore, must be strictly confined." In re Grand Jury Proceedings, 220 F.3d 568, 571 (7th Cir. 2000). The analysis is "highly fact specific," requiring a "document-by-document" review and a consideration of the "'totality of the circumstances.'" Id. at 571, 572 (quoted cite omitted).
Confidential communications by non-lawyers for the purpose of assisting the lawyers to provide legal advice are also protected by the attorney-client privilege. See U.S. v. Kovel, 296 F.2d 918, 922 (2d Cir. 1961)(accountant's assistance was protected by the attorney-client privilege where it enabled "effective consultation between the client and the lawyer"). "'[W]hat is vital to the privilege is that the communication be made in confidence for the purpose of obtaining legal advice from the lawyer. If what is sought is not legal advice but only accounting service ... or if the advice sought is the accountant's rather than the lawyer's, no privilege exists.' " In re Grand Jury Proceedings, 220 F.3d at 571, quoting U.S. v. Brown, 478 F.2d 1038, 1040 (7th Cir.1973), quoting U.S. v. Kovel, 296 F.2d 918, 922 (2d Cir.1961))(emphasis in Kovel). Thus, the attorney-client privilege applies if a consultant's communications were "'necessary, or at least highly useful, for the effective consultation between the client and the lawyer.'" Heriot v. Byrne, 257 F.R.D. 645, 667 (N.D. Ill. 2009)(referring to accountant's services), quoting Kovel, 296 F.2d at 922; see also Lawrence E. Jaffe Pension Plan v. Household Intern., Inc., 244 F.R.D. 412, (N.D. Ill. 2006)("'the complexities of modern existence prevent attorneys from effectively handling clients' affairs without the help of others, [and] the attorney-client privilege must include all persons who act as the attorney's agents.'")(quoted cited omitted).
The work-product doctrine is separate from the attorney-client privilege, protecting "documents and tangible things that are prepared in anticipation of litigation or for trial by or for another party or its representative . . . ." Fed. R. Civ. P. 26(b)(3)(A). "The work-product doctrine protects documents prepared by attorneys in anticipation of litigation for the purpose of analyzing and preparing a client's case." Sandra T.E., 600 F.3d at 618. "[W]e look to whether in light of the factual context 'the document can fairly be said to have been prepared or obtained because of the prospect of litigation.'" Logan v. Commercial Union Insurance Co., 96 F.3d 971, 976-77 (7th Cir. 1996),quoting Binks v. Mfg. Co. v. National Presto Indus., Inc., 709 F.2d 1109, 1119 (7th Cir. 1983)(emphasis in Binks, quoting 8 Wright & Miller, Fed. Practice and Procedure § 2024). Documents prepared in the ordinary course of business addressing matters which present a remote prospect of litigation are not work-product. In contrast, documents prepared "'because of the prospect of litigation'" or prepared because "'some articulable claim, likely to lead to litigation' . . . ha[s] arisen" are work-product. Binks, 709 F.2d at 1120 (emphasis in Binks)(internal quoted cites omitted). Fed. R. Civ. P. 26(b)(3)(A) also extends work-product protection to materials prepared "by or for another party." Thus, "[t]he person preparing the materials may be any representative of the client, regardless of whether the representative is acting for the lawyer." Grochocinski v. Mayer Brown Row & Maw LLP, 251 F.R.D. 316, 321 (N.D. Ill. 2008), citing Caremark, Inc. v. Affiliated Computer Services, Inc., 195 F.R.D. 610, 615 (N.D. Ill. 2000)("[W]hether a document is protected depends on the motivation behind its preparation, rather than on the person who prepares it.").
I. The work-product doctrine does not apply because the documents were not prepared or obtained because of the prospect of litigation.
Caterpillar asserts that it hired the law firm McDermott, Will & Emery ("MWE") to "provide a legal analysis of the federal tax consequences, advise CAT as to the potential litigation risks . . ., and defend the transaction in IRS administrative proceedings and litigation." (Beran Aff. ¶ 18, d/e 69-2). Beran "was of the view that the Financing Center Transaction, . . ., would be closely scrutinized by the IRS and be challenged during IRS audits, and result in litigation, albeit litigation to which CAT would ultimately prevail." (Beran Aff. ¶ 19, d/e 69-2). Beran avers that he expected litigation because the IRS examines all of Caterpillar's returns pursuant to the Coordinated Examination Program and the transaction (which significantly reduced tax liability) would be disclosed on the return. He avers that "related-party transactions had been the subject of considerable litigation between the IRS and other large corporate taxpayers like CAT." (Beran Aff. ¶ 9, d/e 69-2).
Lowell Yoder, an MWE partner and head of its international tax group,
offers similar averments. He avers that McDermott has been
outside tax counsel to Caterpillar for over 50 years and frequently
provides legal advice to Caterpillar's tax department, as well as
defending Caterpillar in tax disputes. (Yoder Aff. ¶ 5, d/e 69-3).
Yoder further avers that:
. . . CAT requested that McDermott assist CAT and its subsidiaries in preparing for anticipated litigation with the IRS arising from the tax issues associated with the Financing Center Transaction. . ..
At all relevant times during McDermott's work on the Financing Center Transaction, it was McDermott's belief that the this [sic] transaction would be closely scrutinized by the IRS, even though it was lawful. . . . McDermott knew that the IRS would be aware of the transaction, since CAT intended to (and did) disclose the Financing Center Transaction in CAT's federal income tax reporting. In addition to the financing efficiencies which would result, McDermott was aware that putting in place a financing center could also result in substantial federal tax savings.
. . . based on the assumption regarding litigation . . . McDermott retained tax advisors from E&Y as well [as] some assistance from PwC to assist McDermott in (1) conducting its legal analysis of the federal tax consequences . . . , (2) determining litigation risks, and (3) assisting in the defense.
(Yoder Aff. ¶¶ 17, 19, 21, d/e 69-3). Both Yoder and Beran conclude that the documents "(a) would not have been generated but for the anticipated litigation with the IRS, and (b) would not have been generated with the nature of the content they contained and the subjects they addressed but for the anticipated litigation. These documents were not prepared in the ordinary course of CAT's business." (Beran Aff. ¶ 22, d/e 69-2; see also Yoder Aff. ¶ 24, d/e 69-3). E&Y's privilege log asserts repeatedly that the documents were "prepared by Ernst & Young at the request of McDermott Will & Emery in anticipation of litigation with the IRS."
In the Court's opinion, Caterpillar's expectation that the transaction would be closely scrutinized by the IRS does not demonstrate that a prospect of litigation existed when the documents were created. The possibility that the IRS may decide at some point to challenge the transaction in court is simply too remote on this record. The audit of Caterpillar's returns is in the ordinary course of business for Caterpillar-all of its returns are audited. As the Seventh Circuit stated in In re Special September 1978 Grand Jury (II), 640 F.2d 49, 65 (7th Cir. 1980), which involved an IRS subpoena for MWE's work related to a client's tax filings, "[a]lthough litigation could ultimately have ensued in connection with the . . . tax filings, a remote prospect of future litigation is not sufficient to invoke the work product doctrine."*fn2 See also United States of America v. Telephone and Data Systems, Inc., 2002 WL 2023767 * 3-4 (W.D. Wis. 2002)(not reported in F.Supp.2d)(documents purportedly prepared in anticipation of audit pursuant to Coordinated Examination Program were not subject to work-product protection because the possibility of litigation was too remote).
Even if Caterpillar had demonstrated a sufficient prospect of litigation, the documents reviewed by the Court were not prepared because of that prospect. They were prepared to present and implement a complex business restructuring plan in order to achieve financial efficiencies and tax savings. These documents would have been prepared with or without the specter of an IRS challenge. For example, the presentations, the step plans, agendas, list of action items, and the legal corporate documents necessary to implement the plan were all necessary to achieve the transaction, not to defend against a possible IRS challenge. They would have been drafted regardless. It is true that some of the documents give tax advice and identify legal issues, but applicable laws have to be identified and followed in order to achieve any business plan. Accepting Caterpillar's view would result in work-product protection for the implementation of business decisions that have little or nothing to do with defending against legal claims.*fn3
Thus the Court concludes that Caterpillar has not borne its burden of demonstrating that the work-product doctrine applies to any of the E&Y documents submitted for an in camera review, because it has not demonstrated that the documents were prepared "because of the prospect of litigation" or prepared because of an "articulable claim, likely to lead to litigation." The analysis thus stops for the documents for which the privilege log asserts only the work-product doctrine, such as the invoices. (EY-CAT-INV-00039-748; EY-CAT-INV-000 750-758). The bulk of the privilege logs, however, also assert the attorney-client privilege, which is addressed below.
Il. The attorney-client privilege.
Some of the E&Y in camera documents do meet the requirements of the attorney-client privilege and they will be protected from disclosure. They are communications from or to attorneys for the purpose of obtaining or providing legal advice that appears to be confidential. These include legal analysis by attorneys*fn4 of tax law and other legal issues, drafts of and comments on drafts of legal documents necessary to implement the plan,*fn5 and information provided to the attorneys necessary to draft those documents. Though many people were involved in receiving these communications, it does not appear that any waiver occurred. Many people were necessarily involved because of the complexity and scope of the transactions. The Court notes also that Plaintiff was a party to and authored some of these protected documents, but that fact does not negate the attorney-client privilege, which belongs to Caterpillar.
However, many of the documents do not meet the requirements of the attorney-client privilege. For example, in order for the attorney-client privilege to apply, the advice must be legal advice, not business advice. Burden-Meeks v. Welch, 319 F.3d 897, 899 (7th Cir. 2003)(the attorney-client privilege "extends . . . to communications about legal subjects, and it is hard to see why a business evaluation meets that description."); In re Carl Walsh, 623 F.2d 489, 494 (7th Cir. 1980)("Business or other advice is not privileged, and should be distinguished from professional legal services."); see also Musa-Muaremi v. Florists' Transworld Delivery, Inc., 270 F.R.D. 312, 316 (N.D. Ill. 2010)("The privilege does not, however, protect business decision advice, even when that business advice is rendered by an attorney or an attorney is one of those participating in the business decision."); Allendale Mut. Ins. Co. v. Bull Data Systems, Inc., 152 F.R.D. 132, 137 (N.D. Ill. 1993)("[T]he privilege will not apply where the legal advice is incidental to business advice."); Wychocki v. Franciscan Sisters of Chicago, 2011 WL 2446426 (N.D. Ill. 2011)(not reported)("the attorney-client privilege is restricted to confidential legal advice; financial or business advice is not protected by the privilege.")(emphasis in original)(applying Illinois law but also citing In re Grand Jury Proceedings, 220 F.3d 568, 571 (7th Cir. 2000)). However, legal advice does include advice regarding compliance with the law, including tax laws. See Upjohn Co. v. U.S., 449 U.S. 383, 394-95 (1981).
Many of the documents at issue involve devising, presenting, and implementing the business transaction, not the providing confidential legal advice. Legal advice was of course necessary to implement parts of the plan, but that does not protect the entire transaction under the attorney-client privilege.*fn6 For example, the engagement letters do not fall under the attorney-client privilege. These letters describe the work that E&Y will perform, the terms and conditions of that performance, and the fee paid, among other non-privileged issues. The transaction at issue is discussed only generally, as a prelude to the scope of E&Y's work, and essentially reveals no more than what Caterpillar already revealed in its motion to quash. The scope of the work to be performed by E&Y is also described in broad, general terms. Much of the content appears to be boilerplate language E&Y likely uses for all its clients.
Similarly, legal advice is not conveyed in the documents outlining the business plan and its objectives; breaking the plan down into parts and assigning responsibilities; setting agendas and action items; gathering financial information; establishing micro and macro step plans; determining the fair market value of affiliates; conducting feasibility studies; setting forth spreadsheets, organizational charts, financial analysis and forecasts; or conducting due diligence to determine the business wisdom of acquisitions.
Portions of some documents do provide advice on complying with applicable laws, but that advice is given by non-lawyers. "The attorney-client privilege protects communications made in confidence by a client and a client's employees to an attorney, acting as an attorney, for the purpose of obtaining legal advice." Sandra T.E., 600 F.3d at 618; In re Grand Jury Proceedings, 220 F.3d at 571 (7th Cir. 2001)("'[W]hat is vital to the privilege is that the communication be made . . . for the purpose of obtaining legal advice from the lawyer. . . . [I]f the advice sought is the accountant's rather than the lawyer's, no privilege exists.' ")(quoted cites omitted); see also United States of America v. Telephone and Data Systems, Inc., 2002 WL 2023767 * 3 (W.D. Wis. 2002)(not reported in F.Supp.2d)(attorney-client privilege did not apply to Arthur Anderson letter, even though letter was similar to law firm's letter which did enjoy attorney-client privilege protection). The documents do not back up Caterpillar's argument that they "necessarily reflect legal analysis and opinions of attorneys from within Caterpillar and from McDermott that are protected by the attorney-client privilege." (d/e 69, p. 19).
Caterpillar contends that the attorney-client privilege applies, even to the documents created by non-lawyers, because E&Y was acting as MWE's agent in a "Kovel" arrangement "to provide assistance to the outside legal counsel for purposes of providing legal advice to Caterpillar." (d/e 69, p. 2). The documents submitted, though, do not support that conclusion. Caterpillar does not adequately explain how these documents helped any lawyers provide legal advice, determine litigation risks or assist in the defense of any litigation. There are some documents containing legal advice from attorneys, but the Court does not see how that advice necessarily relied on E&Y's assistance. Rather, the documents show that E&Y and the law firms played separate, but coordinated roles in implementing the plan. E&Y played a primary role in devising and presenting the business idea to Caterpillar, as well as developing, implementing and overseeing that plan. MWE and other law firms played primary roles in providing legal advice and also in coordinating and implementing the plan, but E&Y's involvement was not necessary to the rendering of that legal advice. Cf. Lawrence E. Jaffe Pension Plan, 244 F.R.D. 412, 420 (N.D. Ill. 2006)(attorney-client privilege applied where E&Y retained to "conduct complex quantitative analysis and extensive information-gathering that was beyond" in-house counsel's resources and necessary to enable in-house counsel to provide legal advice on pending litigation).
III. Conclusion
The Court concludes that Caterpillar has not met its burden of demonstrating the documents were prepared because of the prospect of litigation, and thus the work-product doctrine does not apply. The attorney-client privilege does protect some of the documents, which are identified below, but not the remainder. By and large, these documents were created to make and implement a business decision, not confidential communications relating to legal advice from an attorney.
1) Defendant Caterpillar's motion to quash Plaintiff's subpoena to Ernst and Young, LLP, is granted in part and denied in part (d/e 68). The motion is GRANTED ONLY AS TO THE FOLLOWING DOCUMENTS which the Court finds are protected by the attorney-client privilege:
EY-CAT: 568, 576-578, 579-595, 629, 686-732, 733-736, 861-879, 886-900, 925-937, 968-975, 979-980, 981-996, 1015-1021, 1026-1028, 1029-1031, 1032-1034, 1037-1045, 1052-1056, 1150-1153, 1165-1180, 1181-1184, 1191- 1265, 1277-1289, 1290-1335, 1341-1362, 1365-1377, 1380-1586*fn7 EY-CAT-MHOW-EM: 4, 9-35 EY-CAT-SHUY-EM: 14-18, 22-25, 29-35, 37-55, 62-78, 81-85, 87- 95, 98-102, 106-115, 116-129, 130-171, 191-197, 212-218, 233-34, 235-271, 273, 291-292, 296-313, 316-322, 326-341, 344-357, 361-370, 376-78, 1963-1971, 1974-1982, 1987-1995, 2163-2170, 2175-2182, 2848, 2853-2881, 2886-2912, 2913, 2919-2945, 3033-3042, 3043-3112, 3279-3286, 3299-3325 EY-CAT-STHO-EM: 52-74, 77-81, 83-96, 100-114, 117-118, 121- 128, 130-162, 165-171, 173-175, 179-181, 183-192, 198-200, 734, 938-940, 1430, 1439-1448
2) Except for the documents identified in paragraph (1) above, the motion to quash is denied as to the E&Y documents. By September 2, 2011, Caterpillar is directed to produce to Plaintiff all of the E&Y documents submitted to this Court for an in camera inspection, except those identified in paragraph (1) above.
3) The clerk is directed to keep motion #68 as pending on the docket as it relates to the motion to quash the subpoena to Pricewaterhouse-
Coopers. The PricewaterhouseCoopers documents will be addressed in a separate order.
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- Sale
- New Arrivals
- Statues
- Home
- Zen Garden
- Jewelry
- Apparel
- Meditation
- Rituals
- Books & Gifts
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20 inches high beautiful Buddha head is a perfect accent for your home. Bold turquoise color, this Buddha head has an artistic crackle finish. Made of ceramic.


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Digital Marketing Executive / Digital Marketing Manager (Chinese language)
Equator Pure Nature Co., Ltd.
jobsDB ref: JTH300003001248738
Company overview: Equator Pure Nature, a Thai based company, is expanding outward from Thailand in selling in multiple markets, including China, Taiwan, Hong Kong, and Macau. As part of its expansion plans, EPN will hire a digital marketing professional focused on the Greater China markets but in coordination with the Thai based team. Position is based in Bangkok but with periodic travel to other markets as necessary.
Job description
- Planning, implementation and management of digital and social media activity, particularly focused on Chinese language and Chinese cultural aspects
- Goal is overall to support e-commerce efforts in key Greater China markets with additional marketing support for offline sales.
- Track record of increasing reach and engagement through individual leadership and management of social media accounts.
- Write content, closely monitor and respond to customers on all social media channels
- Deliver analytics and reporting for all responsible social and other digital media channels
- Analyze customers, demographics, preferences, and needs to identify online content and campaign.
- Be up-to-date all new upcoming social media tools.
- BA. in Business, Marketing, Mass Communication or Creative Multimedia design or related fields
- 2+ years experiences in Digital Marketing, Social Media, E-commerce and/or Integrated Marketing Communication
- Resourceful, creative and self-motivated with passion for keeping up with the latest design and cutting edge technology innovations, especially in web-related initiatives
- Relevant skills: social media, analytics, CSS, SEO, SEM, HTML, HTML5 and software such as Adobe Illustrator, Photoshop, Dreamweaver and Flash
- Abilities to manage time effectively and work to tight deadlines
- Team player with attention to detail
- Fluency in Chinese, good in English
Salary and incentives: Highly Competitive
Benefits: Benefits will include medical insurance
Working hours: Monday-Friday
Dress: Formal Casual
No. 9/245 UM Tower, 24th Floor, Ramkhamheang Road, Suanluang, Suanluang, Bangkok 10250
"Next to the airport link Ramkhamheang stop"
** Please apply in English only**
jobsDB will send your application for review directly to Equator Pure Nature Co., Ltd.
About Equator Pure Nature Co., Ltd.
Our business:
To create positive benefits for society through creation of hypo-allergenic, natural, environmental friendly household cleaning products, such as laundry detergent, multi-purpose cleaning solution, fabric softener, floor cleaner, dishwashing solution, and liquid soap. Our corporate office is in Bangkok and our production facility is in Nakornsawan.
Our websites include:www.equatorpurenature.com,www.pipperstandard.com
We are backed by global investors and affiliated with Equator Capital Group (www.equatorcapital.com),
a U.S. based investment firm.
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Aldous Huxley
This spoke to me today. I can't let things suck me under and ruin my outlook. I have the power at any given moment to decide how I feel.
The Doors of Perception - Aldous Huxley... More than a little light reading, but perfect with a mature cocktail. --This world is really awesome. The woman who make our chocolate think you're awesome, too. Our flavorful chocolate is organic and fair trade certified. We're Peruvian Chocolate. Order some today on Amazon!http://www.amazon.com/gp/product/B00725K254
Amusing Ourselves to Death by Stuart McMillen Aldous Huxley vs George Orwell - two incredible authors || :)
Aldous Huxley
Aldous Huxley.
Aldous Huxley Quote Made on Typewriter by FlightOfFancyPrints
Facts do not cease to exist because they are ignored. Aldous Huxley
"The propagandist's purpose is to make one set of people forget that certain other sets of people are human." ― Aldous Huxley http://www.goodreads.com/quotes/94619-the-propagandist-s-purpose-is-to-make-one-set-of-people
Aldous Huxley - Brave New World #books #quotes
"The trouble with fiction is that it makes too much sense, whereas reality never makes sense." - Aldous Huxley


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Signed Weiss rhinestone choker length necklace. The rhinestones are blue aurora borealis chatons. The metal is silver tone. The stones are prong set. The necklace measures 14 1/2" long adjustable with hook clasp to 10 1/2" long. The larger rhinestones measure 5/16" in diameter each. The necklace is circa 1950-60's. Condition is good.
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Eclectic collection of vintage & costume jewelry
New items added daily from auctions, estate sales, tag sales and flea markets up and down the east coast
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Faux Leather Biker Jacket
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Stylish and Sane: A Guide to Better CSS
All websites need CSS and most is awful. There's too much of it. There's a bunch of duplication. It's like a delicately spun spider web, tightly coupled and fragile. It has more patches than a bicycle wheel. It doesn't need to be this way. Rouan Wilsenach introduces the concept of component-based styling and how to curate a style guide for your site.
Igniting Kids' Enthusiasm for Coding
CodingStuff.org is an initiative to ignite kids' enthusiasm to learn how to code, to create apps, to design websites, and overall to become comfortable with technology. This article explores what teachers can do to ignite kid's enthusiasm for coding by using interesting and cool lessons to give them some pointers on how to code and then let the magic happen!
Creating a Mobile Development Strategy for 2015
Now that 2015 is underway, it's imperative to consider a mobile strategy framework for a prosperous year and beyond. We will be discussing some key points to consider as you plan your strategy for the year, and how they can help you usher in a successful future. These topics include visual development environments , Bimodal IT, cloud-based mobile development and the HTML5 vs. native debate.
Article Series: Next Generation HTML5 and JavaScript
In this (post)HTML5 series, we go beyond buzzwords and get practical insights from experts about what has actually worked for them. 1
Q&A with Matthew Carver on The Responsive Web
Responsive web design is an important part of the modern web and a must-have skill for web developers. The Responsive Web by Matt Carver provides an introduction and suggestions on how to get started.
Towards a Resolution-Independent Web with SVG
This article examines the advantages of using Scalable Vector Graphics (SVG) as the preferred format for the graphic assets of any web or mobile web project. 1
Writing Automated Tests with Jazz Automation
Jazz Automation is a testing framework built to automate and speed up acceptance/functional testing for all types of web based systems or static websites and in any industry. 3
Codenvy's Architecture, Part 2
Tyler Jewell, CEO of Codenvy, unveils in this 2-parts article the architecture of Codenvy, providing details on its platform, plug-in architecture, workspace and cluster management, and many others.
Codenvy's Architecture, Part 1
Tyler Jewell, CEO of Codenvy, unveils in this 2-parts article the architecture of Codenvy, providing details on its platform, plug-in architecture, workspace and cluster management, and many others.
The Technology behind Codenvy. An Interview with Tyler Jewell, CEO
Codenvy is cloud-based online IDE for Java, JavaScript, HTML5, PHP, Ruby, and other languages. This article includes an interview with Tyler Jewell, CEO, detailing the technologies behind Codenvy. 2
Cloudberry: An HTML5 Cloud Phone Platform for Mobile Devices
In this article, authors introduce Cloudberry, an HTML5-based cloud phone software which offers the benefit of changing features on mobile devices almost instantly. They also talk about challenges.
Java EE Mobile Application Development using the AeroGear Framework
AeroGear is a mobile development framework that supports mobile web, hybrid, native apps on iOS & Android, and server side resources. InfoQ caught up with JBoss team to speak about the framework.


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Any post about .NET application performance naturally has to start with a tip about StringBuilder. And this post is no exception. Make sure that you use StringBuilder when concatenating strings because the "+" operator… I'm just kidding. I mean, that's not bad advice. Rather, I'm kidding in that I just don't want to offer this style of tip today. Often, advice about application performance comes at you with the staccato of rapid fire tips. "37 Ways to (read more)
Improving .NET Application Performance
Most recent


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It's no surprise that our friends at BedandBreakfast.com know how to celebrate B&B month (a.k.a. October) with spectacular deals across the U.S.. We're seeing B&Bs to suit every traveler's taste, and the best part is that each of these eight standouts is well under $200/night (one even starts at $99).
|by The Budget Travel Editors
|BandB's/Inns and Lodges, Charming Hotels, Romance, Calistoga, Louisiana, Saratoga Springs, Texas, Hotels at a Price That's Right


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Spicy Eggplant (Aubergine)
Total Time
Prep 10 mins
Cook 30 mins
The combination of cumin and fennel, freshly grated ginger, coriander and cardamom make this a delicious and spicy side dish that's also suitable for vegetarians.
Ingredients Nutrition
- 2 large eggplants
- 1 tablespoon olive oil
- 1 teaspoon cumin seed
- 1 teaspoon fennel seed
- 1 lb tomatoes, skinned and chopped
- 1 inch fresh ginger, grated
- 4 garlic cloves
- 1 teaspoon ground coriander
- 1 teaspoon ground cardamom
- 1 cup vegetable broth
- salt & freshly ground black pepper
- chopped fresh coriander, for garnish
- Wipe the eggplants and remove the stalks; cut into bite size pieces.
- Fry the eggplant in the oil for about 5 minutes, or until brown.
- Drain on paper towels.
- Fry the cumin and fennel seeds for about 2 minutes, stirring constantly.
- Stir in the chopped tomatoes, grated ginger, crushed garlic, coriander, cardamom and vegetable broth; simmer for about 20 minutes until the mixture thickens to your desired consistency.
- Return the eggplant pieces to the pan and heat through.
- Serve eggplant garnished with freshly chopped coriander leaves.
Most Helpful
this recipe was so good I couldnt stop eating lol thanks
Extremely delicious. A wonderful blend of flavors. Will certainly keep this under my eggplant fav's Did not change a thing. thanks dear carla


text: I have found out way, say found, I came across a video on you tube on how to change the volume picture on the iPhone. http://uk.youtube.com/watch?v=9HVmOkb4y7E I have tried and it does work, here is my new Volume Control Picture Please Register or Log in to view images In Photoshop: I re sized the canvas to the same as the specified one in the video and made the background transparent and created a new layer for my picture, and then re sized and changed the new image and changed the opacity to 77%. That gave the result in the picture above. You could have a picture of anything.Please Register or Log in to view images The picture im using is this one: Please Register or Log in to view images Any one who wants me to make one for them give me a shout.


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Stalled @FBI/@TheJusticeDept/@FL_Corrections/@FDLEpio investigation to blame for another #LoveFL #DeadInmate?
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Posted in #DeadFloridians, #DeadInmates, #ExcessiveForce, #FailureToKeepFromHarm, Uncategorized Tagged #ColorOfLaw, #FailureToKeepFromHarm, #LoveFL, Barack Obama, color-of-law, Department of Justice, failure to keep from harm, FDLE, Florida Department of Law Enforcement, Florida Department of Law Enforcment, Gordon Weekes, James Comey, Loretta Lynch, Pam Bondi, Rick Scott Leave a comment
Level 5 Exoneration Tailspins I – III
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Posted in #ColorOfLaw, #FailureToKeepFromHarm, #FauxForensics, #LoveFL, #MaliciousProsecution, #MendaciousMainstreamMedia, #SelfFetteredPress, Brevard County, Charlie Crist, Jeb Bush, Rick Scott, Rick Snyder, Uncategorized Tagged Brevard County, Charlie Crist, coerced confessions, Davontae Sanford, frame-ups, Gary Bennett, Jeb Bush, John Dean Moxley, Kym Worthy, Rick Scott, Rick Snyder, W David Dugan, Wayne County, William Dllon, Wilton Dedge Leave a comment
Published on Nov 11, 2015 In Honor of Veterans Day Christie Edwards, Director of the American Red Cross International Humanitarian Law Program interviews Benjamin B. Ferencz, Former Chief Prosecutor at the Subsequent Proceedings at Nuremberg. Speakers: Christie Edwards, Director of … Continue reading
Who decided not to prosecute #FailureToKeepFromHarm, @POTUS?
.@POTUS Nationwide retaliation against inmates who protest inhumane conditions requires your immediate attention. https://t.co/NTYJmYR2lU — Susan Chandler (@wobblywarrior) May 24, 2016 I am not the only one holding back on publishing specific details of the ongoing retaliation against inmates that's … Continue reading
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Gemma's journey: to hell and back … repeatedly
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Posted in #CagedCrusader, #ColorOfLaw, #CriminalizationOfMentalIllness, #DeadInmates, #IncarcerationNation, #LoveFL, #PrisonIndustrialComplex, Florida Department of Corrections, Florida Department of Law Enforcement, Harold Hempstead, Julie Jones Tagged criminalizing mental illness, Darren Rainey, Department of Justice, FBI, Florida Department of Corrections, Guardian, Jason Rodriguez, Julie Jones, Kristopher Rodriguez, Miami Herald, Rick Scott 1 Comment


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Note: Sample below may appear distorted but all corresponding word document files contain proper formattingExcerpt from Term Paper:
During the concert, care should also be focused upon the bar, as well as concert goers with alcoholic refreshments in their hands while enjoying the concert. Such monitoring should include an assessment of possible danger and violence as a result of excessive drinking. Concert goers should then be encouraged to supplement their drinking with non-alcoholic substances or food. Criminal activity or medical emergencies during the concert should then also be handled with the necessary discretion, taking care to cause as little disruption as possible for the rest of the concert goers. Criminal activity and illegal substances can be controlled by means of entrance monitoring. Security personnel should carefully monitor incoming concert goers to ensure that they are not carrying illegal or harmful substances. If such items are found, they are to be confiscated before allowing offenders to attend the concert. In order to ensure continuing security, such offenders should be closely scrutinized by security personnel.
In terms of other safety issues, electronic equipment and scaffolding should be monitored throughout the concert in order to ensure their safety for the crowd and performing artists. Security personnel should also be stationed at the perimeters of the park to ensure that the public not attending the concert remain reasonably safe, comfortable and informed regarding the events at the concert.
After the Event: Reputation is the most significant risk factor associated with post-event management. After the concert, the council should therefore focus on actions to return the premises to their prior condition, as well as the return of rental equipment, and other post-event activities. The first task will be to clean the park of all litter resulting from the concert. It should be ensured that all facilities be left in the condition they were in prior to the concert. Rental equipment should be returned together with any outstanding rental fees. It should also be ensured that such equipment be returned in their prior condition. These two aspects of post-event actions will ensure that the corporation's reputation as an entity caring not only for public opinion, but also for its environment and its corporate obligations, remains intact.
Finally, the public should once again be taken into account. Public opinion monitoring can once again occur by means of opinion polls, questionnaires, interviews or even meetings. During these, the public should be allowed to express their opinion regarding the concert and its consequences. Such polls, interviews and meetings should cover several topics, including the risk factor to the public. The public should be allowed to express their opinion regarding issues such as the noise level, the safety level and the perceived comfort level during the concert. The results can then be used in order to assess the Council's success in mitigating risk factors, and also to lead their future actions for similar events. The risk assessment professionals hired prior to the event can be used once again in order to assess the outcome of the events during the concert.
The risk assessment conducted prior to the event should then be compared to the events during the concert in order to determine to which degree the initial risk mitigation factors were successful. This information is then used along with the public opinion to guide future actions, or to help the corporation mitigate any reputation damage that may have resulted from unforeseen events. The important factor here is that the past is used as a lesson for future events of a similar kind. Mitigation actions could also include press releases and pamphlets to the public, describing the event, its success factor, and the amount of funds raised for charitable or public improvement. This action can ensure public favor for events of a similar kind, or indeed for any future initiatives launched by the Council.
Conclusions and Recommendations
In assessing and mitigating risks for an event that will include thousand of attendees, it is important to conduct risk investigations as thoroughly as possible, especially prior to the event. It is vital that such an assessment include both known and unknown risk factors. Unforeseen contingencies should for example also be planned for.
Prior to the event, the risk assessment should cover a comprehensive spectrum in terms of the types of corporate risks involved. These include financial, reputation and safety risks, as well as known and unforeseen risks. The three main types of risks integrate with each other, with overlapping influencing factors. It is therefore recommended that the initial risk assessment take account of all contingencies, including financial risks, public opinion, and possible security risks associated with the concert.
While all the above factors play a role during the concert as well, the safety and reputation factors are the most important in this event. As seen above, it is therefore recommended that as many security and medical personnel as reasonable and possible be appointed for keeping the peace during the event. Human nature dictates that some concert goers will, either willfully or unintentionally, cause trouble. This trouble may take a variety of forms, including excessive alcohol use, stronger substances such as drugs, or illegal actions such as drug peddling and smuggling. Other potentially harmful factors include the unforeseen such as people needing emergency medical attention, such as during possible childbirth, fainting, heart attacks or other conditions that are potentially dangerous or life threatening. In such events, it is recommended that a sufficient number of emergency personnel and vehicles be available during the concert. Such risks can also be mitigated by monitoring concert goers via questioning as they enter the premises.
In terms of security, it is also recommended that concert goers be controlled when entering the premises, searching them for illegal substances or dangerous items such as weapons. These should be confiscated for the duration of the concert in order to ensure the safety and enjoyment of all involved. In terms of reputation, it is recommended that the public be monitored by security personnel at the perimeter of the park, in order to both reassure them and assess their attitude for the duration of the event.
The most important factor after the concert is monitoring the effectiveness of risk measures during the concert and the accuracy of risk assessment prior to the event. These are to be compared in order to determine the level and success of risk mitigation during the concert. Another important factor after the event is the assessment of public opinion, and the assessment of corporate reputation after the event. The public should be assured that events such as the concert are aimed at the public and social good. It should also be ensured that the public is aware of the corporation's good will at all times. Factors such as timing, the proximity of private housing, and the level of public opinion should be taken into account at all times.
After the concert, the corporate reputation can therefore be ensured by returning all hired equipment and park facilities to their prior condition. It is therefore recommended that all actions be aimed at securing the comfort and well-being of the public among which the concert is planned, as well as all involved with the concert itself. In short, the corporation should ensure that the concert is as pleasant as possible for all parties involved.
In conclusion, risk assessment and management becomes increasingly important with an increasing number of people involved. Great numbers of people means great numbers of unknown risks, especially in terms of medical emergencies, crime and overindulgence. In mitigating human and unforeseen risk factors, these and other possible human factors should form the focus of the risk assessment and mitigation program. On the same level, it should be taken into account that human beings are both unpredictable and flawed. It is therefore highly likely that, in a gathering of the size associated with pop concerts, unforeseen risks will occur. It is therefore of great importance to have a plan in place that thoroughly accounts for such eventualities.
Where great numbers of people are involved, it should also be kept in mind that the risk of injury or death is high. Such events run the greatest danger of causing harm to the corporate reputation. Every effort should therefore be made to ensure the safety and security of all human beings involved. For this reason, it is recommended that an experienced risk assessment company be hired for the task of assessing and mitigating the risks involved. In this, it is also recommended that thorough research be conducted into the reputation and success of each possible risk assessment company considered for the job. In this case, it is also advisable to not necessarily hire the cheapest service, as this may indicate that the company does not yet have the level of experience required for the specific job.
Finally, each stage of the risk assessment and management program for the concert should receive due attention in order to ensure that no contingency is left unaccounted for. Furthermore, in hiring security and medical personnel, the corporation should…[continue]
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UK Healthcare Within this section of Chapter One, a historical perspective of NHS will be provided. This discussion will identify problem areas that have emerged in relation to NHS with an attempt made to address the manner in which such problems have historically influenced reform efforts. With the passage and associated provisions of the NHS Act of 1946, NHS was implemented in the UK in 1948. The NHS Act of 1946 served
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While it was generally agreed that the increase in prices was due mainly to an insufficient offer as the stock house was limited, opinions have also been forwarded according to which the buy-to-let purchases have contributed to the inflation of the house prices (Property Mark). The debate concerning the reasons for the massive price increases for residential properties (materialized mostly between 1996 and 2005) is however still ongoing. On the
UAE HRM The Urbanest company is expanding into the UAE. This is the first time that the company has entered into a Muslim country. As such, HRM plans need to be adjusted to deal with this reality. This will provide some unique challenges. However, given the friendly history of the UAE's acceptance of foreign companies, the penetration of the company into this environment should be able to occur successfully. Cultural Basis- Before any
I have found no evidence to suggest that those punitive measures have any long-term impacts on school attendance levels" [BBC] In both the authorities under study, the class teachers reported the absence of any induction or CPD training to help them during the transition phase. Thus, this research study has helped in identifying the problem areas and in pointing out the measures needed to redress the situation. In special schools,
political framework of EU and OCT European Union (EU) and Overseas Countries and Territories (OCTs) are in association with each other via a system which is based on the provisions of part IV of the Treaty on the Functioning of the EU (TFEU), consisting of detailed rules and measures which are laid down in the document issued on 27th November 2001 title Oversees Association Decision. The expiry date of this
Many organizations have sufficient control over their cost drivers, specifically those that work with activity-based costing; these companies can locate a sufficient amount of cost information within the company to accomplish these analyses in a timely fashion (Chatzkel, 2003). In reality, though, ABC systems are typically structurally complex and, in spite of the need for complete integration of such ABC systems, many such systems remain as stand-alone analysis tools


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text: Microsoft Builds New OS from Scratch Microsoft Research has developed a prototype of a microkernel operating system, code-named Singularity. Its most surprising feature: It has nothing to do with Windows. (Microsoft Watch) Contrary to popular opinion, Windows isn't the only operating system in which Microsoft is investing. The Microsoft Research team has built from scratch a 300,000-line, microkernel-based operating system that has no roots in Windows. That OS, code-named Singularity, is slowly but steadily gaining visibility. The Microsoft Research team behind the project recently posted to the Web a 44-page technical research report about Singularity. Company officials discussed the project publicly at the June USENIX conference. Click here to read about the many flavors of today's Microsoft Windows OS. And earlier this week, Microsoft's Singularity effort got some attention on Slashdot. "What would a software platform look like if it was designed from scratch with the primary goal of dependability?" reads the opening of the Microsoft research report. Related Windows Vista: Twenty Questions Windows Vista: Twenty Questions The Many Flavors of Today's Windows The Many Flavors of Today's Windows A Brief History of Windows A Brief History of Windows Microsoft Serves Up Internet Services Microsoft Serves Up Internet Services That was the question the Singularity team set out to answer two years ago. "Singularity is not Windows. Every line of code was written from scratch," said Galen Hunt, a senior researcher with Microsoft Research who is helping to spearhead the Singularity project. Read the full story on Microsoft Watch: Microsoft's Other OS


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Meizu is one of many Chinese smartphone manufacturers that have seen strong success in their home country, but have struggled to break into Western markets in the highly crowded budget smartphone space. Their devices are known for packing in a great array of hardware at an extremely low price, rivalling well-known Chinese giant Xiaomi in this regard.
The phone I have with me today is the Meizu m3 Note, a 5.5-inch budget device with an attractive price tag of just $170. This places it in direct competition with one of my favorite budget devices, the 3rd-generation Motorola Moto G.
The m3 Note could fall into the trap of offering good hardware but failing to use it properly; it's a common thread among budget Chinese OEMs. However, with Meizu having produced smartphones since the early days of Android, the company has had years to refine their offerings. The m3 Note in particular is the third device in Meizu's large screen series, which began in late 2014 with the launch of the original m1 Note.


text:
As another predefined date for asset allocation action as defined * by the Market Map model has been reached, at this time the model is indicating an allocation from cash (position allocated on 01/24/2014) to a 75% allocation in the iShares 20+ Year Treasury Bond ETF (NYSEARCA:TLT). The model identified 15 previous instances of allocation to long bonds in the investment timeline since 1924.
(click to enlarge)
The long bond allocations within the full record of model allocation changes can be seen here.
* Objective # 3. To make infrequent asset allocation changes occurring on fixed, predefined dates during the course of market cycles. See objectives.
Disclosure: The author is long TLT. The author wrote this article themselves, and it expresses their own opinions. The author is not receiving compensation for it. The author has no business relationship with any company whose stock is mentioned in this article.


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April 12, 2012
[5] JAMES G. MORGAN, APPELLANT,v.UNITED STATES, APPELLEE.
[6] Appeal from the Superior Court of the District of Columbia (FEL-7200-99) (Hon. Ann O'Regan Keary, Trial Judge)
[9] Argued October 28, 2010
[10] Before OBERLY, Associate Judge, RUIZ, Associate Judge, Retired,*fn1 and FARRELL, Senior Judge.
[11] While on probation for a manslaughter conviction, appellant was arrested, charged with and prosecuted for possession of marijuana with intent to distribute.*fn2 He was subsequently acquitted after a criminal trial in Superior Court; however, following a show-cause hearing, the trial court revoked his probation based on the same offense. Appellant contends that his due process rights were violated because, at the show-cause hearing, the government's case was inconsistent with the one it presented at the criminal trial in which he was acquitted. We conclude that appellant's due process rights were not violated, and affirm the trial court's revocation of appellant's probation and ordered execution of the previously imposed sentence.
[13] In July of 2000, appellant pled guilty to one count of unarmed manslaughter.*fn3 On September 29, 2000, Judge Keary sentenced appellant to "[n]ot less than six years nor more than eighteen years" incarceration, with the execution of the sentence suspended as to all but five years' incarceration, five years of probation, and a $500 fine to be paid to the Victims of Violent Crimes Compensation Fund. At some point thereafter, appellant was released on probation.
[14] On May 24, 2007, appellant was arrested and charged with possession of marijuana with intent to distribute (PWID). On October 1, 2008, appellant was acquitted of the PWID charge in a bench trial before Judge Rafael Diaz. After appellant's acquittal for PWID, Judge Keary ordered that appellant show cause why his probation should not be revoked.
[15] At the show-cause hearing, the government presented the testimony of Metropolitan Police Department (MPD) Sergeant Robert Chagnon and MPD Lieutenant Brian Murphy. The officers testified that they were driving in an unmarked police cruiser when they noticed a Honda Accord parked at the curb, with a man, later identified as appellant, sitting in the driver's seat, and another man, later identified as William Truesdale, standing at the driver's side door. As the officers neared the Honda, they saw Truesdale "reposition his body[,] conceal[] his right side and . . . his right hand extend[ed] into the driver's side window." Neither officer could see any object in Truesdale's hand.
Sergeant Chagnon and Lieutenant Murphy parked their vehicle and
approached the Honda "to investigate." The officers noticed a
twelve-pack of beer on the front passenger floorboard, accessible to
appellant, with several open bottles inside. The officers arrested
appellant for possessing an open container of alcohol*fn4
and "sat [him] down on the curb." Lieutenant Murphy then
searched the interior of the Honda. He testified that as he began the
search, he smelled the odor of "unburned, fresh marijuana." He then
discovered a blue Ziploc bag containing "grass substance which later field-tested
positive for marijuana" in the "center console area." At the
show-cause hearing, Lieutenant Murphy was asked about the location of
the bag in the center console area:
[17] PROSECUTOR: Can you describe this console area?
[18] LT. MURPHY: My recollection is the center console runs between the two front seats of the vehicle, it has like a little dip in it, a little well, and there's like an emergency brake on top of there that you pull up. I remember further back, there's a second part of the console.
[19] PROSECUTOR: When you say "further back," in what direction of the car?
[20] LT. MURPHY: Towards the rear of the car, there's a second compartment of the center console that actually has a lid on it that you could lift up.
[21] PROSECUTOR: Where did you find this single bag of marijuana?
[22] LT. MURPHY: In the center compartment of the car, the well. PROSECUTOR: The open area, then?
[23] LT. MURPHY: The open area.
[24] Upon discovering the marijuana, Lieutenant Murphy notified Sergeant Chagnon, who also then saw the Ziploc bag in the center console area and smelled the odor of fresh marijuana.
[25] Sergeant Chagnon informed appellant that the officers had discovered marijuana inside the vehicle. As Lieutenant Murphy began to search the Honda's trunk, appellant told Sergeant Chagnon that "there [were] ten more zips in a backpack inside the trunk." Sergeant Chagnon relayed this information to Lieutenant Murphy, who replied, "Ten, my ass"; he had found 104 blue Ziploc bags containing marijuana inside the backpack.
[26] At the show-cause hearing, appellant's counsel sought to introduce Lieutenant Murphy's testimony from the PWID trial as a prior inconsistent statement. At the PWID trial, Lieutenant Murphy had described his discovery of marijuana in the center console as follows:
[27] PROSECUTOR: What did you find or see?
[28] LT. MURPHY: [I] [l]ocated a blue Ziploc bag containing a dark green substance that later field tested positive for THC and that was in the center console area of the vehicle. PROSECUTOR: Please describe in detail where that was and how you found it?
[29] LT. MURPHY: I recall it being in the center console in between the seats, there's a center console and it was inside of that.
[30] PROSECUTOR: Lieutenant, I see you gesturing to, making a gesture with your right hand please describe in words what you're referring to.
[31] LT. MURPHY: It's on the right hand side. There's actual[ly] a console that has a lid, that you could have stuff inside the vehicle.
[32] The court admitted a redacted copy of Lieutenant Murphy's trial testimony "as a prior inconsistent statement . . . subject to the argument that it's not clearly inconsistent, it's capable of more than one interpretation."*fn5 The court also allowed defense counsel to introduce part of the prosecutor's closing argument in the PWID trial "which served to rebut" the government's argument at the revocation hearing that the marijuana was found in the open part of the center console of the Honda.
[33] Appellant filed a motion to dismiss the probation show-cause order, arguing that the government should be precluded from proceeding on a theory that contradicted its theory in the PWID criminal trial. Judge Keary denied appellant's motion and found, by a preponderance of the evidence, that appellant had possessed, with the intent to distribute, the marijuana found inside the car and in the trunk. Judge Keary found this was cause to revoke appellant's probation, and sentenced him to his original term of incarceration in the manslaughter case with credit for time served. Appellant filed a timely appeal.
[35] Appellant argues that his due process rights were violated at the show-cause hearing "because the government switched theories" by arguing "that the marijuana was in a closed container" at the PWID trial, while saying at the show-cause hearing that it had been in plain view. The government responds that appellant's due process rights were not violated because the government had the same legal theory, albeit under slightly different factual scenarios, at both proceedings.
[36] "[T]he decision to revoke probation is committed to the sound discretion of the trial court and typically involves a two step analysis: (1) a retrospective factual question whether the probationer has violated a condition of probation, and (2) a discretionary determination as to whether violation of a condition warrants revocation." Brown v. United States, 900 A.2d 184, 188 (D.C. 2006). We review a trial court's revocation of a defendant's probation for abuse of discretion. See Saunders v. United States, 508 A.2d 92, 95 (D.C. 1986) ("Once a decision on revocation is made, we will reverse only if there has been an abuse of discretion."). Whether such revocation constitutes a violation of due process rights, however, is a question of law that we review de novo. See Walton v. District of Columbia, 670 A.2d 1346, 1352-53 (D.C. 1996).
[37] Under D.C. Code § 24-304, a trial court "may revoke the order of probation and cause the rearrest of the probationer and impose a sentence and require him to serve the sentence or pay the fine originally imposed, or both, as the case may be, or any lesser sentence." D.C. Code § 24-304 (a) (2001). "This court has interpreted § 24-304 as a broad grant of authority, permitting 'the trial court great leeway and flexibility to tailor the decision on [revoking] probation to each probationer's needs.'" Brown, 900 A.2d at 188 (alteration in original) (quoting Carradine v. United States, 420 A.2d 1385, 1389 (D.C. 1980)). However, probation revocation must comport with due process, which "imposes procedural and substantive limits on the revocation of the conditional liberty created by probation." Id. Thus, the Supreme Court has stated that a probationer is entitled to: "[(1)] written notice of the claimed violations of his probation; [(2)] disclosure of the evidence against him; [(3)] an opportunity to be heard in person and to present witnesses and documentary evidence; [(4)] a neutral hearing body; and [(5)] a written statement by the factfinder as to the evidence relied on and the reasons for revoking probation." Black v. Romano, 471 U.S. 606, 612 (1985). "The probationer is also entitled to cross-examine adverse witnesses, unless the hearing body specifically finds good cause for not allowing confrontation. . . . [and] to the assistance of counsel in some circumstances." Id. Appellant does not dispute that these procedural protections were observed in his case.
[38] In addition, we have recognized that under certain circumstances, "the due process clause is violated where the prosecution presents inconsistent theories." Hammond v. United States, 880 A.2d 1066, 1105 (D.C. 2005) (abrogated in part on other grounds by Davis v. Washington, 547 U.S. 813, 821 (2006)). As we have explained in the context where two defendants are tried for the same offense in different trials:
[39] [T]he presence of a factual inconsistency, without more, will not give rise to a due-process violation. Rather, at a minimum, "[t]o violate due process, an inconsistency must exist at the core of the prosecutor's cases against the two defendants for the same crime," and the inconsistency "must have rendered unreliable" the resulting conviction.
[40] Boyd v. United States, 908 A.2d 39, 51-52 (D.C. 2006) (second alteration in original) (quoting Clay v. Bowersox, 367 F.3d 993, 1004 (8th Cir. 2004)). Other courts have reached a similar conclusion where two defendants are tried in separate criminal proceedings. See, e.g., Bradshaw v. Stumpf, 545 U.S. 175, 187 (2005) (finding no due process violation because the factual inconsistency at trial was "immaterial" to the defendant's conviction); Smith v. Groose, 205 F.3d 1045, 1050 (8th Cir. 2000) (vacating the defendant's conviction on due process grounds because "what the State claimed to be true in [the defendant's] case it rejected in [the co-defendant's] case, and vice versa"); Thompson v. Calderon, 120 F.3d 1045, 1058 (9th Cir. 1997) ("[I]t is well established that when no new significant evidence comes to light a prosecutor cannot, in order to convict two defendants at separate trials, offer inconsistent theories and facts regarding the same crime."), rev'd on other grounds, 523 U.S. 538 (1998).
[41] This appeal presents a due process claim that arises, not in the context of two separate trials against different defendants involving the same offense, but, in two different proceedings involving the same offense, against the same defendant. We have established that "neither the doctrines of double jeopardy nor collateral estoppel apply to probation revocation proceedings." Johnson v. United States, 763 A.2d 707, 711 (D.C. 2000). This is because revocation of probation is not a criminal prosecution, and is subject to a lesser standard of proof (preponderance of the evidence) than the standard of proof (beyond a reasonable doubt) required for a criminal conviction. Id. at 712. We have not had occasion to consider a due process challenge in the context of a single defendant whose probation is revoked following acquittal where, as alleged here, the government has changed its position between trial and the revocation hearing.
[42] It is axiomatic that due process "expresses the requirement of 'fundamental fairness.'" Lassiter v. Dep't of Soc. Servs., 452 U.S. 18, 24 (1981). "Applying the Due Process Clause is therefore an uncertain enterprise which must discover what 'fundamental fairness' consists of in a particular situation by first considering any relevant precedents and then by assessing the several interests that are at stake." Id. at 24-25. Similar to the revocation of probation at issue in this case, "revocation of parole is not part of a criminal prosecution and thus the full panoply of rights due a defendant in such a proceeding does not apply to parole revocations." Morrissey v. Brewer, 408 U.S. 471, 480 (1972). Nonetheless, "probation revocation is governed by the 'minimum requirements of due process.'" Brown, 900 A.2d at 188 (quoting Young v. United States, 863 A.2d 804, 808 (D.C. 2004)). In weighing the interests at stake, the Court has recognized that "[p]robationers have an obvious interest in retaining their conditional liberty." Black, 471 U.S. at 611. The government "has an interest in assuring that revocation proceedings are based on accurate findings of fact and . . . informed exercise of discretion," id., consistent with "the government's fundamental interest in criminal prosecution: 'not that it shall win a case, but that justice shall be done.'" Smith, 205 F.3d at 1049 (quoting Berger v. United States, 295 U.S. 78, 88 (1935)). Consequently, if fundamental fairness requires a consistent prosecutorial theory when two defendants are prosecuted for the same offense in separate criminal trials, then the minimum requirements of due process must likewise require a consistent theory where one defendant faces two proceedings concerned with the same offense.
[43] Not every inconsistency in the government's presentation of evidence, however, rises to the level of a due process violation. "[T]he presence of factual inconsistency, without more, will not give rise to a due-process violation." Boyd, 908 A.2d at 51; see Thompson, 120 F.3d at 1058-59 ("[W]hen there are claims of inconsistent prosecutorial conduct, reversal is not required where the underlying theory 'remains consistent.'") (quoting Haynes v. Cupp, 827 F.2d 435, 439 (9th Cir. 1987)). Rather, "'[t]o violate due process, an inconsistency must exist at the core of the prosecutor's cases . . . for the same crime,' and the inconsistency 'must have rendered unreliable' the resulting conviction." Boyd, 908 A.2d at 51-52 (alteration in original) (quoting Clay, 367 F.3d at 1004); see Smith, 205 F.3d at 1052 ("To violate due process, an inconsistency must exist at the core of the prosecutor's cases against defendants for the same crime."); Sifrit v. State, 857 A.2d 65, 79-82 (Md. 2004) (collecting cases and holding, "[b]ased on our analysis of the relevant case law, . . . that a due process violation will only be found when the demonstrated inconsistency exists at the core of the State's case"). Thus, by analogy from two-defendant cases, to violate appellant's due process rights in the context of probation-revocation following trial, the inconsistency also must go to the core of the government's case against appellant and it must have rendered the findings of the show-cause hearing unreliable.
[44] Based on our review of the record, we conclude that the factual inconsistency between Lieutenant Murphy's testimony at trial and at the probation-revocation show-cause hearing did not make the latter constitutionally infirm. In reciting her factual findings at the show-cause hearing, Judge Keary specifically addressed the discrepancy in Lieutenant Murphy's testimony. Judge Keary explained:
[45] The impression that I'm left with is either Lieutenant Murphy doesn't clearly recall where the [Z]ip[]loc was and is unsure at this point. Or alternatively, as the defense would urge me to conclude, that he has intentionally improved his testimony to place the bag of drugs in plain view. As I said, I'm unable to conclude precisely where the [Z]ip[]loc is found because of this conflict between the two proceedings. But whether the [Z]ip[]loc was found inside the lidded console or in the well area open and visible to anyone in the driver's seat, doesn't change or control the Court's conclusions of law as to whether or not [appellant] possessed the drugs.
[46] The judge went on to emphasize several other facts that established appellant's constructive possession of the marijuana: "the fact that [appellant] is the sole occupant in the car"; "the strong odor of marijuana in the vehicle," which would have made appellant "aware of the presence of drugs in the car"; the location of "the drugs in a part of the car directly next to [appellant], right in the console area, whether it's lidded or not, immediately at hand"; appellant's "knowing statement to Sergeant Chagnon upon being told of the one [Z]ip[]loc [bag] being found in the console area, that there are ten more in the trunk, revealing knowledge of the additional drugs"; the similarity of the Ziploc bags of marijuana found in the trunk with the one found in the console area; the "sizeable amount of cash" on appellant's person; and "Truesdale's location, standing by the car, thrusting his hand into the car upon seeing the approach of the police." Judge Keary concluded, "When taken all together, these facts do convince the Court of the [appellant's] knowledge of the marijuana in the car and his intent to control the drugs, and his intent to distribute them, given the undisputed value and packaging of them."*fn6
[47] Based on this detailed recitation of the court's findings, we cannot agree with appellant that the inconsistency in Lieutenant Murphy's testimony in the two proceedings violated appellant's due process rights. The inconsistency did not render the probation revocation unreliable because, as Judge Keary noted, whether the marijuana was found inside the lidded center console or in the open area, did not factor into her conclusion that appellant's probation should be revoked because he had possessed the marijuana. Instead, she grounded her determination on several otherfacts that evidenced appellant's constructive possession of the marijuana found both in the console and the trunk. Quite plainly, then, Lieutenant Murphy's inconsistent testimony was not "at the core" of the government's case, which remained, as in the PWID trial, that appellant was in constructive possession of the marijuana found in two locations in the car he was driving, and that he intended to distribute it. As the inconsistency was therefore largely immaterial to the revocation of appellant's probation, we conclude that appellant's due process rights were not violated.
[48] Accordingly, revocation of probation and ordered execution of the previously imposed sentence of the Superior Court of the District of Columbia is hereby Affirmed.
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