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decided: March 28, 1980.
CONSOLIDATED RAIL CORPORATION, PETITIONERv.UNITED STATES OF AMERICA AND INTERSTATE COMMERCE COMMISSION, RESPONDENTS, CHICAGO AND NORTH WESTERN TRANSPORTATION COMPANY; WILLIAM M. GIBBONS, TRUSTEE OF THE PROPERTY OF THE CHICAGO, ROCK ISLAND & PACIFIC RAILROAD, AS TRUSTEE, AND NOT INDIVIDUALLY, THE ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, BURLINGTON NORTHERN INC., MISSOURI PACIFIC RAILROAD COMPANY, PITTSBURGH AND LAKE ERIE RAILROAD COMPANY, SOUTHERN PACIFIC TRANSPORTATION COMPANY, UNION PACIFIC RAILROAD COMPANY, WESTERN PACIFIC RAILROAD COMPANY, SOO LINE RAILROAD COMPANY, INTERVENORS ; THE ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, BURLINGTON NORTHERN INC., MISSOURI PACIFIC RAILROAD COMPANY, PITTSBURGH AND LAKE ERIE RAILROAD COMPANY, SOUTHERN PACIFIC TRANSPORTATION COMPANY, UNION PACIFIC RAILROAD COMPANY, WESTERN PACIFIC RAILROAD COMPANY, PETITIONERS V. THE UNITED STATES OF AMERICA AND THE INTERSTATE COMMERCE COMMISSION, RESPONDENTS, CHICAGO AND NORTH WESTERN TRANSPORTATION COMPANY, SOO LINE RAILROAD COMPANY, STANLEY E. G. HILLMAN, TRUSTEE OF THE PROPERTY OF THE CHICAGO, MILWAUKEE, ST. PAUL AND PACIFIC RAILROAD COMPANY, DEBTOR ("MILWAUKEE RAILROAD"), INTERVENORS ; CONSOLIDATED RAIL CORPORATION, CHICAGO AND NORTHWESTERN TRANSPORTATION COMPANY AND SOO LINE RAILROAD COMPANY, PETITIONERS V. UNITED STATES OF AMERICA AND INTERSTATE COMMERCE COMMISSION, RESPONDENTS, THE ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, BURLINGTON NORTHERN INC., MISSOURI PACIFIC RAILROAD COMPANY, PITTSBURGH AND LAKE ERIE RAILROAD COMPANY, SOUTHERN PACIFIC TRANSPORTATION COMPANY, UNION PACIFIC RAILROAD COMPANY, AND WESTERN PACIFIC RAILROAD COMPANY, INTERVENORS
Petition for Review of Orders of the Interstate Commerce Commission (ICC Ex Parte No. 334)
Before Aldisert, Hunter and Higginbotham, Circuit Judges.
Opinion OF THE COURT
Petitioners in these consolidated cases have asked us to review final orders of the Interstate Commerce Commission that formulate and partially implement new car service rules governing the rates paid by the railroads for the use of each other's freight cars. The ICC formulated the new rules pursuant to a 1976 amendment to the Interstate Commerce Act, but chose to implement the new car service rate formula piecemeal, giving immediate effect only to the revised cost of capital portion of the car service formula while leaving other portions of the formula unaltered. We determine that the ICC does not have authority under § 1(14)(a) of the Interstate Commerce Act, 49 U.S.C. § 11122, to order implementation of only one factor in the car service formula when other factors specifically mentioned by statute are also in need of revision and implementation. We therefore order a stay of the effective date of new basic per diem rates until all factors have been updated by the commission. Although we are ordering a stay, we do uphold the ICC's formulation for the cost of capital portion of its car service rate formula, including its determination to use the effective tax rate of the rail companies in the cost of capital formula used to calculate the basic per diem car service rates.
The various petitions*fn1 before us request our review of two final orders of the Interstate Commerce Commission in Ex Parte No. 334, Car Service Compensation Basic Per Diem Charges Formula Revision in Accordance with the Railroad Revitalization and Regulatory Reform Act of 1976, reflecting decisions of April 3, 1978 (Order 2), and of April 6, 1979 (Order 3).*fn2 The commission proceeding in Ex Parte 334, as its title indicates, was designed to implement § 212 of the Railroad Revitalization and Regulatory Reform Act of 1976 (4R Act) which modified § 1(14)(a) of the Interstate Commerce Act to require that charges paid by a railroad for the use of freight cars that it does not own must be fixed on the basis of the costs of ownership, including a fair return on the cost of owning and maintaining each type of freight car.*fn3
Petitioners in Nos. 78-1575 and 79-1640, Consolidated Rail Corporation, Chicago and Northwestern Transportation Company, and Soo Line Railroad Company, argue that the commission's per diem rates were formulated by ignoring or misapplying statutory criteria. They argue that the statute calls for a "fair return" and that the agency's orders are the result of an unfair and illegitimate interpretation of the statute, that "current costs of capital" was not properly interpreted, and that costs of repair must be updated. In addition, they urge that the revised rates are too high and violate the policies and purposes of railroad legislation.*fn4
Intervenors, the Seven Railroad Group, see note 1 supra, argue that the commission's revision of the current costs of capital portion of the per diem formula was sufficient to meet the statutory mandate of § 212, without concurrent implementation of revised repair costs, or other revisions based on new data. Finally, the Seven Railroad Group, petitioning in No. 78-1740, objects to the commission's decision, in the revised cost of capital formula, to use the railroads' effective tax rate rather than their statutory tax rate. The commission, naturally enough, supports its actions as in compliance with the statute.
Since the turn of the century, railroads have paid for the use of each other's freight cars on the basis of a per diem rate. This rate, originally based solely on the number of days that a railroad had possession of another's cars, had been fixed by mutual agreement. In order to facilitate interstate commerce, railroads are required to accept from originating railroads loaded freight cars in route to their final destination, rather than shifting the freight between the cars of connecting roads. This is called the car pool system. See generally United States v. Allegheny-Ludlum Steel Corp., 406 U.S. 742, 743, 92 S. Ct. 1941, 1944, 32 L. Ed. 2d 453 (1972); Baltimore and Ohio Chicago Terminal Railroad v. United States, 583 F.2d 678, 681 (3d Cir. 1978), cert. denied, 440 U.S. 968, 99 S. Ct. 1520, 59 L. Ed. 2d 784 (1979). These self-regulating agreements broke down, however, when several railroads refused to pay the per diem rates, and the commission then instituted a proceeding under § 1(14)(a) of the Interstate Commerce Act for the purpose of prescribing, under a code of car service rules, the compensation to be paid for rental of freight cars.
In 1966, Congress first amended § 1(14)(a). The amendments were the product of congressional concern that serious and recurrent freight car shortages were being caused by per diem rates that were too low to encourage car construction but, rather, encouraged terminating railroads to hold cars on their sidings rather than send them back to the owning roads. Because these amendments failed to relieve the endemic car shortages, however, Congress again attempted to solve the problem by passing § 212 of the 4R Act in 1976 to encourage car ownership through adoption of per diem rates that would more accurately reflect the actual costs of purchasing, owning, and maintaining freight cars. By requiring rates that were fully compensatory, Congress hoped to discourage the use of cars not owned and thereby maximize efficient car utilization.
The legislative history of the 4R Act shows that Congress saw the act as a remedy to the major problems of the railroads, among them the fact that the return on investments had been insufficient to enable the railroads to finance capital expenditures. Because the rate of return had been less than the cost of investment for many years, rail car acquisition had not been meeting the needs of the industry. Congress specifically found, for example, that "(not) only the Consolidated Rail Corporation ("ConRail'), but the Nation's rail industry at large is today faced with the clearly demonstrable need to make massive capital expenditures to . . . acquire equipment in quantities to enable the National Rail System to properly discharge its common carrier public interest responsibility for prompt and efficient transport;" Congress also foresaw the expenditure of almost two billion dollars for the acquisition of rolling stock and other equipment. S.Rep.No.499, 94th Cong., 2d Sess. 1, 21, reprinted in (1976) U.S.Code Cong. & Admin.News 14, 35. Section 212 of the 4R Act was designed to attack these problems.
The per diem rates in effect prior to the commission's Ex Parte 334 proceedings were those established in the commission's 1968 Per Diem Report. Chicago Burlington & Quincy Railroad v. New York Susquehanna & Western Railroad, 332 I.C.C. 176 (1968), aff'd sub nom. Union Pacific Railroad v. United States, 300 F. Supp. 318 (D.Neb.), aff'd sub nom. Boston & Maine Railroad v. United States, 396 U.S. 27, 90 S. Ct. 196, 24 L. Ed. 2d 142 (1969). The 1966 amendments to § 1(14)(a) required the commission to consider the national level of ownership of a type of freight car and other factors affecting the adequacy of the national freight car supply and then,
on the basis of such consideration, determine whether compensation should be computed solely on the basis of elements of ownership expense involved in owning and maintaining such type of freight car, including a fair return on value, or whether such compensation should be increased by such incentive element or elements of compensation as in the Commission's judgment will provide just and reasonable compensation to freight car owners, contribute to sound car service practices (including efficient utilization and distribution of cars), and encourage the acquisition and maintenance of a car supply adequate to meet the needs of commerce and the national defense.
Union Pacific Railroad v. United States, 300 F. Supp. at 321.
Section 212 of the 4R Act amended § 1(14)(a) in several significant respects. The 1976 amendment begins by stating: "It is the intent of the Congress to encourage the purchase, acquisition, and efficient utilization of freight cars." For the full text of § 212, see note 3 supra. The aim of encouraging the purchase of new freight cars, as well as their acquisition and efficient utilization, was thus included in a statutory pronouncement for the first time. The inclusion clarifies, we think, congressional intent with regard to another new development, the statutory call for consideration of current costs of capital. The commission is now required to determine compensation for the use of a per diem freight car after giving consideration to "current costs."
Other substantive changes in 1976 were that the commission should give consideration to the transportation use of each type of freight car and that the elements of ownership expense should include, not just "a fair return on value," but specifically "a fair return on the cost of such type of freight car (giving due consideration to current costs of capital, repairs, materials, parts, and labor)."
Normally this court's standard of review is set forth in § 10(e) of the Administrative Procedure Act, 5 U.S.C. § 706, under which the commission's orders would be reviewed to see if they were "arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law." The scope of our review of the commission's actions is generally narrow, limited to whether the commission's conclusions are rationally supported. United States v. Allegheny-Ludlum Steel Corp., 406 U.S. 742, 749, 92 S. Ct. 1941, 1946, 32 L. Ed. 2d 453 (1972). A different standard of review applies to issues of statutory construction. We are, of course, not bound by the commission's conclusions if they are based on a misinterpretation of the act. The courts are the final authorities on the proper interpretation of the statute. Volkswagenwerk Aktiengesellschaft v. Federal Maritime Commission, 390 U.S. 261, 272, 88 S. Ct. 929, 935, 19 L. Ed. 2d 1090 (1968). Therefore, we will examine the statute to see if the commission has the statutory authority for its actions. The question of whether § 212 of the 4R Act should be construed as permitting the commission to adopt new rates only after consideration of all the statutorily enumerated factors is a fundamental question that goes to the basis upon which the agency is empowered by Congress to act. This court need not defer to the agency in drawing its conclusion as to the meaning of the statute or the nature of the agency's power to act. Volkswagenwerk Aktiengesellschaft, 390 U.S. at 272, 88 S. Ct. at 935. Administrative discretion and the appropriate scope of review thereof are not relevant until the court first resolves the issue of statutory construction. Allegheny General Hospital v. NLRB, 608 F.2d 965, 970 (3d Cir. 1979).
It is well established that an agency must consider all factors specifically included in its statutory mandate. Shannon v. HUD, 436 F.2d 809, 819 (3d Cir. 1970); Pennsylvania v. Lynn, 163 U.S. App. D.C. 288, 501 F.2d 848, 855 (D.C. Cir. 1974). See also ICC v. J-T Transport Co., 368 U.S. 81, 89, 82 S. Ct. 204, 209, 7 L. Ed. 2d 147 (1961). The courts then perform their function of insuring that the commission has considered all the relevant factors brought to its attention by interested parties and has reached a reasoned decision. National Industrial Sand Association v. Marshall, 601 F.2d 689, 699-700 (3d Cir. 1979).
Using these precepts, we will first examine the commission's decision to proceed with the implementation of one revised factor in its new basic per diem formula, the cost of capital factor, even though other factors have not been revised since 1968 and an additional factor, the transportation use of each type of freight car, has been added. We will examine closely, as a matter of statutory construction, the congressional direction to use current costs as a basis for the rates. Our examination of the revised basic per diem formula itself, including the formula for calculating the cost of capital, will then be examined under a narrower scope of review to see that the commission has reached a rationally supported determination.
In Orders 2 and 3 the commission has prescribed a formula that went into effect on June 1, 1979, and included a new current cost of railroad capital factor, adjusted depreciation rates, to which no objections are raised, and a car repair factor that was adjusted upward for inflation but was still based on data over a decade old. Significantly, the rate effective June 1 was not derived directly from the new formula prescribed in Ex Parte 334. See note 5 infra. The rate did not incorporate any change in the basic car repair factors themselves and thus may not reflect current costs.
The commission has not considered current repair costs up until this time, having postponed review of the repair cost component of its formula until new data were collected. Data were requested by the commission in Order 3, and were originally due to the commission on May 30, 1979. The Association of American Railroads, an industry-wide organization of which all the roads party to this litigation are members, finally submitted the necessary information to the commission on November 26, 1979, shortly before oral argument in this case. As an interim measure, until a new repair cost factor could be computed, the commission factored the old repair cost into an interim rate. According to Conrail, the old repair costs may be significantly higher than the new repair costs still to be computed; at the same time, the new current costs of capital calculated in Orders 2 and 3 are higher than the old costs. The interim per diem rate may thus be higher than the final rate resulting from the use of repair costs which would be updated at the same time as costs of capital. Thus, the result of the agency's action may have been to increase the basic per diem rates beyond the intent of Congress in amending § 1(14)(a). This would not be a proper interpretation of § 212, "(s)uch compensation shall be fixed on the basis of the elements of ownership . . . including a fair return . . . giving due consideration to current costs of capital, repairs, materials, parts, and labor," because current repair costs would be eliminated from consideration; the resulting basic per diem rate would be distorted.
What Conrail and the other petitioners in Nos. 78-1575 and 79-1640 object to is the commission's determination that, because the cost of capital section of the new formula, unlike the other sections of the formula, would not require the data by car type first available for the year 1978, and then not until the end of 1979, it would order immediate implementation of the cost of capital section. Conrail argues that the commission's action of partial implementation contravenes congressional intent. We agree, but first we will consider another of Conrail's arguments.
Conrail argues first that the commission misapplied statutory criteria by not giving adequate consideration to whether the promulgated formula resulted in a "fair return" to the owner of the car. The essence of Conrail's argument is that it would not be fair to charge the higher current costs of capital without permitting Conrail the benefit of the lower current cost of car repairs. Although the statute calls for rates determined by the expense of ownership "including a fair return on the (freight car's) cost . . . giving due consideration to current costs . . . ," to the extent that Conrail suggests that the commission could somehow determine the expense of freight car ownership by deciding what would constitute a "fair return" without considering the current costs of any of the various factors enumerated by Congress, it is urging a statutory construction of dubious validity. "Fair return" simply is not a concept that can be isolated from its statutory context. Congress inserted the phrase "fair return" into an economic context and gave the phrase an economic meaning relative to the current costs of various factors. "Fair," in short, has no intrinsic, objective meaning, but should be used in relation to the circumstances of the case. To the extent that Conrail argues that the commission has an obligation to look beyond current costs to some objective standard of fairness outside the statute, we think this would disserve the statutory purpose of the section. Certainly, Conrail is not entitled to any specific rate of return; indeed, its losses have outweighed its gains every year. What constitutes a fair return cannot be determined apart from an economic consideration of costs.
Conrail's stronger argument is that "fair return on the cost . . . giving due consideration to current costs of capital, repairs, materials, parts, and labor" cannot mean that Congress intended further agency consideration to be suspended, even temporarily, after consideration of costs of capital. Capital is only one of five factors listed in that sentence. Although the other four factors were already part of the per diem formula, being factors which were carried forward from the ICC's implementation of the 1966 version of § 1(14) (a), as presently incorporated they do not reflect current costs. The pre-1976 version of § 1(14)(a) did not include the word "current." "Current" was added in 1976 in the phrase "current costs of capital." Must the cost of repairs, materials, parts, and labor be "current," as well as the cost of capital? We conclude that they must.
Conrail maintains that the repair cost factor is outdated and results in allowances for repair costs which are much higher than actual repair costs. Conrail's position is that this failure, and the similar failure of the commission to make any attempt to relate its new per diem rates to "factors affecting the adequacy of the national freight car supply" present an issue of statutory construction: should the statute be construed as permitting the commission to order that new per diem rates must be paid, when one or more factors necessary to the establishment of new rates have not been included in the determination?
The intervenors suggest that the issue of repair cost is not really before this court. They argue that on June 11, 1979, the commission declined to open an inquiry into repair costs, that Conrail did not appeal from that order, and that therefore, Conrail cannot now raise a repair cost issue. Conrail is, however, appealing from Order 3, which promulgated new basic per diem rates without review by the commission (as required by the statute) of the same current costs of car repairs; we will therefore consider this issue.
The commission, claiming administrative discretion, contends that it can and will address the other statutorily mandated factors besides cost of capital at some undetermined future date. But this failure to specify any contemplated date for completion of its statutory assignment is of particular concern to this court. We determine that the commission's orders violate § 1(14)(a) because the commission did not complete its work under § 1(14)(a) before prescribing final orders.
The commission may have felt that promulgation of an interim per diem rate while it completed its determination, based on current data, of new permanent rates for each type of freight car was justified by § 212(b) of the 4R Act, which called for implementation of the statutory amendment within eighteen months, or by August 1977. See note 3 supra for text of § 212(b). Although it is regrettable that the commission's work has already taken more than four years from the passage of the amendment, we do not consider this a fact justifying imposition of an interim formula that, by introducing some new factors but not others, distorts the old rate basis without conforming to the congressional purpose behind the new compensation rate.
While the commission seeks to justify its approach on the grounds that until it institutes the permanent formula, continued use of the previously determined factors is a reasonable and rational approach, citing American Commercial Lines v. Louisville & Nashville Railroad, 392 U.S. 571, 590-93, 88 S. Ct. 2105, 2115, 20 L. Ed. 2d 1289 (1968), this court cannot accept an improper melding of the old and the new rates as reasonable. In American Commercial Lines the Supreme Court sanctioned the commission's adherence to previously established rates until it completed its overall examination of whether new rates would be just and reasonable and in accordance with the statutory standard. Here, the commission does not seek to continue to apply an old rate, but rather to introduce a modified rate on an interim basis.
The threshold issue is whether the commission, in Ex Parte 334, has properly construed its statutory mandate under § 1(14)(a) of the Interstate Commerce Act, 49 U.S.C. § 11122. In this case, the commission erroneously determined that it could set interim rates under § 1(14)(a) using a formula that included new calculations for the "current costs of capital" but relied on the old data and calculation for, inter alia, the repair costs of the railroad cars. This determination was made notwithstanding the commission's initial decision in Order 1 of Ex Parte 334 that it would be necessary to compute actual, current repair costs. App. at 1003a.
In addition to the five factors specifically enumerated, "capital, repairs, materials, parts, and labor," § 212 also requires the ICC to consider "the transportation use of each type of freight car, . . . the national level of ownership of each such type of freight car, and . . . other factors affecting the adequacy of the national freight car supply." These factors are designated, we think, as important factors to be used in encouraging the efficient use of freight cars. We are persuaded that these factors were also not considered, as they should have been, by the ICC before it proceeded to implement the cost of capital part of its new 334 formula.
The failure to consider current costs of car repairs in the face of evidence that the existing factors may be overcompensatory, the additional failure of the interim formula to prescribe rates for each type of freight car, and the failure to make any findings as to "factors affecting the adequacy of the national freight car supply" are all errors in the application of the statute. These errors convince us to suspend the imposition of the new interim per diem rates until the commission has determined exactly the current costs of all the factors Congress enumerated in § 212. Since the data on repair costs have now been submitted to the commission, it should not be too long until the commission can fully implement the formula it set out in its initial order in Ex Parte 334. In this regard, we note that the railroads themselves will assist the commission by submitting suggested rates based on current data.
The fact that the statutory formula could not be implemented until after receipt of the data by car type late in 1979 is only reason to suspend implementation of the cost of capital factor until such time as all portions of the new basic per diem formula can be implemented. It is not a reason to vacate the commission's orders in their entirety. The commission did consider all of the statutory factors in determining a new basic per diem formula. It has not yet, however, implemented the results of its consideration. As soon as the commission is able to implement those results, the factors will become part of the enforceable rate and the statutory mandate will be fulfilled.
The commission having fully determined a permanent basic per diem formula, there is no reason that the formula, qua formula, should not be reviewed at this time. Although we will reverse that part of Order 3 which sought to implement the cost of capital factor of the revised basic per diem formula, in reviewing that factor with the other factors analyzed in Orders 2 and 3 we uphold the commission's determination, including its formulation of the current cost of capital.
The ICC developed the following formula for calculating the cost of capital:
Line Item Source Amount
No. (1) (2) (3)
1 Interest rate on new debt. Ex Parte No. 535, 8.4
Adequacy of
Revenue (1978
2 After tax cost of equity Ex Parte No. 535, 13.0
3 Pre-tax cost of equity Line 2 divided by 14.30
(1 minus the
tax rate) (for 10
selected roads).*fn1a*fn2a
4 Weighted cost of debt Line 1 multiplied by 3.36
5 Weighted cost of equity Line 3 multiplied by 8.58
6 Cost of capital Sum of Lines 4 and 5 11.94
App. at 1654a. This formula in turn is part of the basic per diem rate formula developed by the ICC in Order 1 in 1977, which reflected its consideration of five factors: age and value brackets of the cars, depreciation, repair costs, capital, and transportation use.*fn5
Of these five factors, only three, cost of capital, transportation use, and depreciation, were discussed in Order 2 in 1978. Of these three factors, only cost of capital was discussed in Order 3 in Ex Parte 334, the April 1979 order. In addition, in Order 3, the ICC requested that the additional data by car type needed to implement the new 334 formula be filed by May 30, 1979. The entire formula could not be implemented until this information had been filed with the ICC.
Conrail raises several objections to the cost of capital portion of basic per diem formula. First, Conrail objects to the ICC's using the cost of capital for the railroad industry as a whole instead of the cost of capital for freight cars alone. Since freight cars have been in short supply for so long, they have always been in demand. Freight cars have been assured of producing revenue and are somewhat fungible, in that any railroad can use them, no matter which they were built for. Because freight cars are not a high risk investment, debt financing has been readily available to underwrite their purchase. This situation may be contrasted with that of the industry as a whole, which has been a risky investment in recent decades, and whose other major capital investment, railroad beds, rails, and rail yards, are not fungible. The commission decided that the appropriate base for determining the cost of capital is the overall capital structure of the industry, and not just a single class of assets. While freight cars may be fungible, they are still intimately related to the railroad industry. Without railroad companies to use them, freight cars would have no value. Therefore, as a capital asset, as opposed to a debt security, freight cars have the same cost of capital as the rail industry as a whole.
Conrail objects specifically to the equity/debt ratio used by the ICC in calculating cost of capital. See Formula for calculating cost of capital, lines 4 and 5, supra. The ICC determined to use a 60/40 ratio, with 60 percent of the cost of capital made up by the cost of equity and 40 percent determined by the cost of debt. This ratio represents the cost of investments to the rail industry as a whole. But Conrail complains, in a variation on the theme discussed above, that freight cars are financed almost entirely by debt financing. Freight cars, as we noted, are able to attract debt financing, whereas other needs of the rail industry must be met by the use of equity. But it is the overall cost of capital that is relevant to the decision whether to proceed with an investment in new equipment at all. Only after the decision to invest has been made and the issue of how to finance the particular equipment needed arises does the relevance of the cost of alternative means of financing come into play.
The rate on a debt instrument that is secured by an asset does not indicate the true cost of the capital invested in that asset because the debt rate fluctuates with, among other things, the degree of security enjoyed by the lender, a factor not related to the business risk to the owner of the asset. A railroad might finance the purchase of one freight car with 80 percent debt, 20 percent equity, another with 60/40 debt/equity, and a third with 100 percent equity. From the railroad's standpoint, the risks of those investments would be the same in each case, and the opportunity cost of the capital to the railroad is therefore the same in each case, no matter how it finances the three freight cars.
Although the fact that railroad debt secured by freight cars bears a lower rate than other debt is, at least in part, an indication that freight cars are better security than other rail assets, the rate on such debt is not directly related to the cost of the capital invested in the assets that secure the debt. Although the total interest of all equity and debt holders necessarily equals the total cost of capital in the assets of the enterprise, the differing allocations of risk among investors, by such mechanisms as posting the firm's assets as security for secured debt interests or giving first claim on profits to preferred stock, means that the risk borne by any particular investor would never, except by accident, equal either the total cost of capital to the firm, or the cost of capital invested in particular assets. Railroad lenders look to the total revenues of the railroad not just revenues earned by equipment. The lender is thus affected by the general risks of that railroad as a railroad such as the risk that shippers will be lost to competition, or that shippers will be unable or unwilling to pay compensatory rates, or that expenses will exceed freight revenues, or that freight cars will be destroyed in accidents. The lender also looks to total firm assets, and not just to the specific collateral.
Conrail further objects to the commission's use of the current cost of debt in calculating a weighted average of debt and equity, rather than the lower embedded cost of debt. The current cost of debt reflects recent higher interest rates, whereas the embedded cost of debt would be the average of all interest rates at which the railroads have obtained debt financing, including some old low interest rates no longer available. The statute, however, specifically calls for consideration of the "current" cost of capital and the purpose is to encourage the purchase and acquisition of new freight cars that could only be obtained at current interest rates. The commission's decision here seems amply justified.
Conrail also argues that the new rates frustrate other congressional policies concerning railroads embodied in the Regional Rail Reorganization Act of 1973 and in the National Transportation Policy, 49 U.S.C. § 10101. The goal of the 3R Act was to preserve rail service in the midwest and northeast regions, where it was threatened by the insolvency of several carriers. In the 4R Act, however, Congress sought "to provide the means to rehabilitate and maintain the physical facilities, improve the operations and structure, and restore the financial stability of the railway system of the United States." § 101 of the 4R Act, 45 U.S.C. § 801. In other words, the goal of the 4R Act was the revitalization of the national rail system; it did not focus solely on the midwestern and northeastern roads. We also find that the National Transportation Policy's emphasis on promoting sound economic conditions for carriers is furthered by the formula developed in Ex Parte 334.
We have also examined various other arguments urged by petitioners in Nos. 78-1575 and 79-1640 and we find them to be without merit.
In a separate petition, the Seven Railroad Group has asked us to review the choice of tax rate selected by the commission in its formula for cost of capital. See Formula for calculating cost of capital, line 3 and n. 2, supra. The commission chose to use the effective tax rate. The Seven Railroad Group would have the commission use the higher statutory tax rate in the formula on the theory that using the lower effective tax rate will improperly deprive the owners of new freight cars of certain tax benefits. The question is whether § 203(e)*fn6 of the Revenue Act of 1964 should compel the commission to use the statutory tax rate or whether § 212 of the 4R Act requires the commission to use the effective tax rate. We conclude that the commission did not commit reversible error in deciding that the strictures of the 4R Act controlled its choice of tax rate.
Prior to the passage of § 203(e), utility commissions had been forcing utilities that were eligible for investment tax credits to allow those benefits to flow through to their customers, thus depriving the utility companies of the benefits. In 1964, Congress sought to prohibit this removal of the incentive to invest in new equipment. See S.Rep. No. 830, 88th Cong., 2d Sess. , reprinted in (1964) U.S.Code Cong. & Admin.News 1673, 1714-15, 1716-17. The legislative history shows that Congress intended that customers of regulated industries not receive a flow through of benefits. Id.
Intervenors in No. 78-1740 argue that the intent of Congress should not be construed to mean that other railroad companies who accept per diem cars on their lines are customers for purposes of § 203(e) of the originating railroads. The customer in each case, argues Conrail, would continue to be the shipper, even after a car was transferred off-line. Petitioners argue that § 203(e) mandates use of the statutory tax base here, because otherwise they will be deprived of the tax benefit intended for the owner/investor in depreciable property under 26 U.S.C. § 38. They urge that to the extent that users of per diem cars are required to pay compensation to the owners of those cars, the users should be considered customers paying for service provided by the taxpayer/owners.
So far as railroad rates to shippers are concerned, the commission has prevented the flow through of tax benefits by using the statutory rather than the effective tax base. See, e. g., Ex Parte No. 338, Standards and Procedures for the Establishment of Adequate Railroad Revenue Levels (served February 3, 1978), at 83. But in an effort to conform the cost of capital formula in Ex Parte 334 with the statutory mandate of § 212 of the 4R Act, which calls for a rate based on the costs of ownership, giving consideration to current cost of capital, the commission selected the effective tax rate as the more appropriate.
The commission urges that its use of the effective tax rate does not violate the Revenue Act provision at all because the basic per diem rate is not a cost of service, but is a shared ownership cost. The service provided by railroad companies, according to this argument, would be the hauling of freight for shippers. And the cost of services to shippers does not reflect any flow through of tax benefits. E. g., Ex Parte 338. The Seven Railroad Group has expressed concern that the use of the effective tax rate will prove a disincentive for railroads to acquire new freight cars. The commission argues, however, that the use of the statutory tax rate in setting freight rates themselves, as opposed to the rates for the use of freight cars, preserves enough incentive to use the cars efficiently.
The issue is one of determining the proper choice of the controlling legal precept. On the one hand, § 203(e) of the Revenue Act prohibits the flow through of tax benefits to reduce the cost of service of the taxpayer. On the other hand, the basic per diem rate is to reflect current costs of capital. A permissible inference to be drawn from § 203(e) would be that the statutory tax rate should be used so that owner railroads might benefit from any tax credits provided for owners of depreciable property. Such an inference would tend to support petitioners' position. In contrast, the mandate of the 4R Act is to set basic per diem rates that reflect the costs of ownership of freight cars. The specific directions to consider certain factors show a congressional concern with accuracy. Because the use of the statutory tax rate would inaccurately reflect the true costs of ownership, in that the railroads actually pay a lower effective tax, a proper inference to be drawn from the 4R Act is that the appropriate rate for projecting current costs is the effective tax rate.
Faced with the conflict between two acts of Congress, the commission chose to resolve the tension by following the inference to be drawn from the 4R Act. We find no reversible error in the commission's choice of the 4R Act as the controlling legal precept in calculating the costs of capital for purposes of per diem rates. By using the effective tax rate in its cost of capital formula, the commission can most accurately calculate the actual, current costs of ownership of freight cars.
Accordingly, the orders of the ICC will be affirmed and their review denied except for that part of the April 6, 1979 decision that calls for implementation of the cost of capital portion of the new basic per diem formula prior to the new formula's full implementation. We have determined that full implementation must occur at one time, after the commission has analyzed the data submitted by car type. The petitions for review will be granted in part and the order of the commission implementing the cost of capital factor as of June 1, 1979 will be vacated. In all other respects the petitions for review will be denied.
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Far beneath the surface of the Gulf of Mexico, underwater cameras captured some of the most indelible news footage of 2010. After an explosion in April, millions of gallons of crude oil spewed from the wreckage of BP's Deepwater Horizon oil rig, and no one, it seemed, knew how to stop it.
Less than five years after Hurricane Katrina devastated the Gulf Coast, this fresh tragedy seemed destined to destroy the region's seafood and tourism industries. Cleanup efforts began in earnest, but the oil just kept flowing. It would be September before the well was fully sealed.
Fortunately, the cleanup efforts appear to have worked much better than expected, and federal officials have already reopened virtually all of the Gulf to commercial fishing operations after extensively testing.
SN's annual Year in Review issue presents an opportunity to take a look back at major events of the past year, and assess their lasting impact on food retailing. In the case of the Gulf oil spill, one would hope for minimal lasting impact. Similarly, this summer's recall of half a billion eggs from Wright County Egg and Hillandale Farms in Iowa was an event that most everyone in the industry would hope to learn from and then leave in the past.
But, Fresh Market this week also takes a look at two stories that are still taking shape. First, Wal-Mart [3] Stores recently announced plans to double its sourcing of locally produced foods, and when the Bentonville behemoth makes a move, it tends to reverberate throughout the supply chain.
And, the Food Safety Modernization Act was, at long last, passed by both houses of Congress. Although some food industry factions are upset with amendments that offer exemptions to small farmers, the bill will give the U.S. Food and Drug Administration much-needed new powers, including the authority to order mandatory recalls.
Retailers Navigate Gulf Spill's Aftermath
CRUDE OIL GUSHING daily into the Gulf of Mexico just off Louisiana's coast had retailers and fishermen temporarily stymied about the fate of local seafood, but they soon went into action to try to minimize effects on the market.
One of 2010's most tragic events, BP's massive oil spill not only took lives and damaged the environment, it sent shock waves through the entire food industry. Local retailers gained high praise for acting fast and taking proactive measures to obtain safe product.
In the days following the explosion of the Deepwater Horizon oil rig on April 20, worry prevailed. But even as the National Oceanic and Atmospheric Administration took the cautionary measure of quickly closing particular areas of the Gulf, some retailers and their suppliers got together to source product in unaffected zones, and made sure even those catches were tested and re-tested.
One family-owned independent, Rouses Markets, Thibodeaux, La., got busy right away stocking up with safe product before the damage spread. Because Rouses has an IQF system and plenty of storage space, they quickly had a corner on the Gulf shrimp market.
"By doing what we did, and also getting right out there with the fishermen and the agencies testing the products, we earned the customer's confidence. Our message was, 'If you shop at Rouses, your food is safe,' and we got that message out by radio ads, our ad circulars, anyway we could," recalled James Breuhl, Rouses' director of seafood.
The biggest challenge was getting oysters, Breuhl and others agreed. For six months, oysters weren't available. State officials decided to divert freshwater from estuaries in an attempt to keep the oil away from the shore. The tactic succeeded, but the freshwater killed nearly half the oyster beds, said Harlon Pierce, chairman of the Louisiana Seafood Promotion & Marketing Board.
"In fact, the oil itself had zero impact on Louisiana fisheries. It was the mitigating measures taken to keep the oil at bay that had the big impact," he said.
The freshwater diversion was one of those. So was NOAA's temporary closing of parts of the Gulf. Many fishermen and shrimpers had been recruited to work for BP to help clean up the spreading oil.
In November, oysters came back.
"In Louisiana, if you have a turkey, you have to have oyster dressing. We sold 40,000 pounds of oysters during Thanksgiving week," Breuhl said. "We had no problem getting the quantities we needed. Our sales for all Gulf seafood were up 18% over the same week a year ago."
Overall, Gulf seafood prices have risen 20% to 25% and that has kept sales down by 10%. "But some of the competition haven't had the products they need at all," Breuhl said.
Perception as well as prices have kept sales down. Ewell Smith, executive director of the Louisiana Seafood Promotion and Marketing Board, with others, is working with government agencies, Secretary of Navy Ray Mabus, the local tourist bureau and chefs across the country to help spread the word that Gulf seafood is safe.
Smith said the seafood is the safest in the world. He's emphasized that he's been eating Gulf seafood four and five times a week.
Prices are above normal because fishermen are in many cases traveling 100 and 200 more miles out for their catch.
The price of crabs, oysters and shrimp will remain above normal for quite a while, Pierce told SN, but he said the crawfish and finfish crops are good.
Except for the immediate area, most supermarkets near the Gulf felt little impact from the spill.
In Texas, Scott Nettles, business director for market and seafood of Lubbock-based United Supermarkets [4], said the oil spill had little or no effect on United's seafood this year.
"We were able to source ample supply to meet demand in all our stores," said Nettles. "Sales this year have been about the same as the previous year for shrimp, oysters and crab."
And in Florida, Publix Super Markets [5] saw little impact, officials said, although prices of Gulf items are still above pre-spill levels.
"We had very little impact aside from some short-term availability issues on fresh shrimp and oysters," said Maria Brous, spokeswoman for Lakeland, Fla.-based Publix.
— Roseanne Harper
Wal-Mart Doubles Local Sourcing
THIS YEAR, local foods got bigger. In October, Wal-Mart Stores [3] plunged deeper into the local market, announcing intentions to increase its sale of locally sourced produce in the U.S. from 4.5% to 9% by 2015.
As part of this initiative, Wal-Mart stated it will train a million farmers and farm workers; generate a 10% to 15% increase in income for the small and medium-sized farmers from whom it sources; and sell "$1 billion of food sourced from 1 million small and medium farmers," according to a company announcement.
Wal-Mart is far from the first produce retailer to embrace local sourcing and sustainable agriculture, but because of its influence, many rural locations, and definition of local as grown and sold in the same state, Wal-Mart may have it easier than others in implementing its broader local goals.
Wal-Mart also announced global plans to use only sustainable palm oil in its private-label products and only source beef "that does not contribute to the deforestation of the Amazon rainforest."
Starting 2011, Wal-Mart Executive Vice President Leslie Dach announced that Wal-Mart will ask growers questions about water, fertilizer and chemical use, as part of its in-progress sustainability index.
Because of the scope of Wal-Mart's produce business, its local agricultural goals are likely to influence industry strategies. Wal-Mart's move will accelerate the long-term local sustainability trends already taking place in food retail, said Jay Jacobowitz, president of the Brattleboro, Vt.-based Retail Insights, a natural products consultant.
"Over time, we're talking a generation here, 20 to 30 years, there could be a fundamental restructuring of the supply chain for certainly a portion, a significant portion, of the agriculture that winds up on store shelves and in people's shopping carts."
Wal-Mart's sustainable agriculture goals do not enjoy universal support. Some food activism groups have continued to view the retail giant's moves with skepticism. Ronnie Cummins, international director of the Organic Consumers Association, called Wal-Mart's plan "local-washing."
"Eleven cents on the dollar now is being spent by consumers who are really trying to not only improve their health, but improve the health of the planet. That's why Wal-Mart and these big players are making these PR moves," Cummins said, advocating for produce labels to include state, city or county grown, in addition to information on the use of agricultural chemicals and genetic engineering.
Cummins told SN that chemical fertilizers, pesticides and processing have much more of a significant impact on industrial farming's carbon footprint than food miles do.
Wal-Mart's new sustainable agriculture goals, which include target reductions in food waste, are in line with the retailer's overall stated environmental goals, which include running entirely on renewable energy, producing no waste, and selling "products that sustain people and the environment." The retailer's agriculture goals stand to not only potentially increase Wal-Mart's revenue through decreased freight costs, but to further mold its growing green-friendly image.
"Nobody can afford not to be green," said Jacobowitz. He told SN that retailers need to support environmental initiatives "at least deep enough for the PR effect to work, and it needs to be deeper than that over time, because consumers will see that it's just a veneer."
— Jenna Telesca
Egg Recall Coincides With New Regulations
THE LATE SUMMER egg recall shook consumer trust when over half a billion eggs from Wright County Egg and Hillandale Farms were considered a potential risk for Salmonella Enteritidis. According to the U.S. Centers for Disease Control and Prevention, the outbreak ran from May 1 to Nov. 30, and caused at least 1,939 reported illnesses.
As the list of potentially contaminated eggs grew, consumers became acquainted with egg carton Julian dates and plant numbers from the recall listings on the Food and Drug Administration's website.
"The most striking problem brought to light by the recall is how contamination of food from one high-volume producer or facility can have such far-reaching effects," said Alison A. Evans, assistant professor of epidemiology and biostatistics at Drexel University's School of Public Health, who noted the outbreak crossed through multiple states and affected eggs at retailers and restaurants.
Both suppliers voluntarily recalled the potentially hazardous eggs, and the FDA inspected their facilities. In the reports posted online, the FDA inspectors noted, among other violations, insecure laying areas, rodents and problems with manure disposal, including "excessive amounts of manure in manure pits" at Wright County Farms and a liquid manure leak at Hillandale Farms.
The inspections left many consumers wondering how these practices were not stopped earlier.
The recall reached its height weeks after the FDA released new guidelines for egg safety and Salmonella prevention effective on July 9. Among the new safety requirements are rules for egg refrigeration, pest control, Salmonella testing and disinfection of Salmonella-infected poultry houses. These rules apply to shell eggs "not processed with a treatment, such as pasteurization," said the FDA press release.
"I think the new safety requirements, if rigorously enforced, will do a lot to reduce salmonella risk in eggs, but there hasn't been enough time yet to see what the full impact will be," said Evans.
The recall may have helped bolster support for the Food Safety Modernization Act, which had been held up for months in the Senate. If the bill is ultimately signed into law, it will give the FDA more power in food regulation enforcement in prevention, detection and response. The act would allow for fine collection for recalls and repeated inspections; give power to suspend registrations of potentially hazardous facilities; and require food traceability standards, along with many other requirements.
The FDA has since started allowing Hillandale Farms and Wright County Egg to resume shipping eggs for sale from selected egg houses, as of October and late November, respectively. The FDA ensured continued surveillance at these locations.
As time passes, the recall seems to have become less of a worry for consumers, at least as far as buying habits are concerned. Egg sales predictably dipped during the outbreak, but citing data from the SymphonyIRI Group, the Associated Press reported on Dec. 8 that egg sales have since returned to normal.
"As our food supply becomes more and more dependent on large-volume producers with a wide geographic reach, our methods for identifying and controlling outbreaks of disease in humans have to keep pace," said Evans.
— Jenna Telesca
Food Safety Modernization Act Passes
AFTER MORE THAN a year and a half of setbacks and delays, the House and Senate this month passed a historic piece of food safety legislation. Pending President Obama's signature, the Food Safety Modernization Act will give the U.S. Food and Drug Administration funding for new inspectors, and will give the agency several new powers, such as the authority to order a mandatory recall of contaminated food.
In a November op-ed published by the New York Times, food activists Michael Pollan and Eric Schlosser described the bill as "the best opportunity in a generation to improve the safety of the American food supply." And, shortly after the Senate passed the bill, Food Marketing Institute President and Chief Executive Officer Leslie G. Sarasin [6] praised the legislation: "We have taken another important step toward modernizing America's food safety network and focusing on preventing problems before they occur, rather than just reacting to them."
Not everyone was pleased, however. The Senate's version of the bill included several amendments that exempted small farmers from traceability and record-keeping requirements, and gave them the option of working with local and state agencies, instead of the FDA. These amendments helped allay concerns among some farmers that the new standards would be too expensive for small growers to comply with, and that new fees, audits and paperwork would effectively drive them out of business.
Organizations such as the Produce Marketing Association and the United Fresh Produce Association have countered that the type of preventative controls that the new law will put in place are most effective when everyone in the industry is subject to the same science-based safety standards. But, whether lawmakers felt that this issue was not a concern, or whether they were simply in a rush to reconcile the two versions of the bill before the end of the current Congress, the House essentially approved the Senate's version, including its amendments, and tacked it onto a major appropriations bill.
"The Tester amendment inserted into the Senate bill, and now passed by the House, weakens public health protection by exempting some producers and processors based only on the size of their business, their geographic location or to whom they sell their products," Robert Guenther, senior vice president of United Fresh, said in a prepared statement.
"The statutory enactment of non-science-based exemptions would limit FDA's ability to assure consumers that all foods they purchase, whether at grocery stores, restaurants, farm markets or elsewhere, have met the same food safety standards. We fear that this profound error will come back to haunt the Congress, public health agencies, consumers and even those who thought they would benefit from food safety exemptions."
One would hope that Guenther's words don't prove prophetic. While it is understandable that small businesses would be concerned about a major new bill that initially held all farms — large and small — to the same standards, rumors that were spread about the legislation were often wildly misinformed. Claims that the bill would ban organic foods and outlaw backyard gardens circulated on the Internet. Many food activism groups argued that groups like PMA and United Fresh had only expressed support for the legislation because their members would prefer to see local growers driven out of business by a bullying FDA.
This was all very unfortunate. Small growers need look no further than the U.S. restaurant industry to find examples of small businesses that thrive in a regulated environment that involves frequent safety inspections. Moreover, the FDA currently inspects many major food production facilities only once every five years. The idea that the agency would use its new powers to deploy armies of inspectors to harass small farms, rather than have those inspectors address much more obvious areas of concern, never made much sense.
But, this bill is better than nothing. Much better. It will allow the FDA to take a more proactive approach to safety, it will increase accountability and oversight of major food producers, and it will give the agency some teeth when it is forced to deal with bad actors.
— Matthew Enis

subset: commoncrawl


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Dissolute asian slattern sits on a shaft
Duration: 12min 14sec Views: 635 Submitted: 1 year ago Submitted by:
Description: Come closer and watch a new HD video! This dissolute asian slattern sits on a massive meaty shaft making her partner absolutely exalted! She makes up a really hot rodeo sliding on a huge bold dick up and down. She moves her butt as fast as she can while another cutie helps her driving a flamy solid rod deeper in the leaking pussy…
Tags: Wicked Pictures
Models: Asa Akira Kaylani Lei


text: Wednesday, 5 October 2016 Woman shaves her daughter's hair after she mocked cancer patient with no hair For verbally bullying a female classmate who lost her hair to cancer treatment, an enraged American woman seized her daughter's head and scraped it clean with a a blade. The video has since gone viral on Youtube with many people commending the woman's act. Watch the video: Share on Facebook Share on Twitter Share on Google Plus Join over 50k dearies who receive Somtoo Okoye blog updates on Facebook (and Twitter) Written by Somtoo Okoye on 6:29 am, Wednesday, 5 October 2016 Edit Post


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Inspired by the phrase, That gave me goosebumps. Did you feel it too? The AWElectric animates the emotionally based goosebumps, amplifies them, and shares the feeling to another.
AWElectric pau de deux The AWElectric is a duet wearable. A biomedia (bio-responsive animating) design of inflatable 3d printed Goosebump Fractals that animate and amplify the sensation. The emotional peak of awe, a subtle mix of wonder and fear, is sent to the receiver design via sound fabric that plays the frequency to induce the rush of goosebumps.
Goosebump Fractals
SENSOREE has developed a new technique of 3d print fabric showcased by the AWElectric design.
Inspired by the human body that requires connective tissue betweens the bones, we have created this fabric with joint material between the 3d prints. The fabric mimics our articulations, movements, and expressions.
The hexagon construction of the Goosebump Fractals are digital representations of skin cells, inspired by Buckminster Fuller's Geodesic domes and the machine gesture of polygons. The 3d print design covers a silicone inflatable and expands with the emotional peak. The inflation opens the hexagon spike into 6 triangles to animate the hair follicles.
The sound fabric is a set of embroidered speakers that play the frequency of goosebumps in patterns on the skin.
Photography by Elena Kulikova. Sensoree©
A recent study at UC Berkeley associates good health with the feeling of Awe and goosebumps. That goose-bumpy mix of fear and wonder appears to be particularly good for the body. AWElectric enhances healthy awe in a sends to partner to share the wonder.
In our research, people reported goosebumps from a cold breeze, intimate touch, fear, or from an emotional base. This design explores the emotional link of fear and wonder – having memories of a person or time, a song that gives a rush of emotion, watching an amazing performance, the feeling of intuition, time and place, or a mixture. Many people report that music instigated goosebumps. This inspired the idea to create a sound fabric and the frequency to induce the sensation.
Photography by Hep Svadja. Sensoree©
The original design Bio-elektrische was commissioned by MU Artspace to be in the Body of Matter – Body based bio art & design exhibit. MU Eindhoven, Netherlands 27 November 2015 – 7 February 2016.
Models Ernest Kahn, Kelsy Hiyakumoto
Photography by Hep Svadja. Sensoree©


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Having unnecessary fat in different areas of your body can have a significant impact on your health and self-esteem. While standard weight loss through workout and diet plan is a great way to drop weight overall, even the very best workouts cannot target issue locations like the tummy, inner thighs, arms, and butts. Liposuction is a time checked treatment that is used to eliminate excess fat from specific locations of the body, allowing an individual to shape and contour their body to their liking. Is liposuction right for you? Learn now.
Pros of Liposuction
There are many advantages to this cosmetic procedure, consisting of:
• Right away visible changes. Unlike conventional weight loss, liposuction creates changes that are immediately visible in the body. Some distinction is visible immediately, and the preferred results are typically achieved in just a few days.
• Proven and safe. This cosmetic procedure has actually been carried out by seasoned surgeons all over the world for years and the method has been fine-tuned over and once again to be safe and reliable.
• Healing time is usually fast. The downtime needed after having this type of procedure is generally much less than what is needed for other kinds of cosmetic treatments, including abdominoplasty, breast reduction, and more. People who have had the procedure can often return to work far more rapidly than they prepared for and can return to living a healthy, active way of life.
• Weight reduction can be long-term. With the ideal maintenance methods, the fat that was gotten rid of throughout the liposuction procedure will not return.
• Complete control over your body. With liposuction, a person can have complete control over how they wish to look, beyond exactly what traditional diet and exercise can offer. Offering individuals this power over their bodies enhances self-esteem and assistance people feel their best.
While there are numerous benefits to liposuction, there are obviously a few caveats that should be thought about before making the decision to move on with the procedure.
Cons of Liposuction
Before having actually liposuction done, it's important to examine the prospective downsides of the treatment and determine if the benefits exceed the dangers in your particular case. Your specialist can help you learn more about the threats connected with the treatment and can assist you decide if moving on is the ideal thing for you.
• Issues with general anesthesia. Due to the fact that liposuction is performed under basic anesthesia, the treatment brings the exact same dangers as any other type of surgery where basic anesthesia is utilized. Hidden medical conditions may enhance these threats.
• Negative responses. Bruising, bleeding, and discomfort are all to be expected, nevertheless, in uncommon cases can cause more significant complications.
• The potential to get the weight back. After having actually liposuction done, it is vital to preserve a healthy diet and workout effectively as recommended by your doctor. Failure to do so might lead to gaining back the weight that was lost or possibly a lot more.
Although there are risks connected with liposuction, for lots of people, the advantages far exceed them. Inform yourself about the procedure by having thorough conversations with your specialist and think about how liposuction has the potential to affect you as a special person. Only you and your specialist can determine if liposuction will provide you with the results you are searching for within your expectations.
Laser Liposuction procedure is a new non invasive procedure to loose unwanted bodyfat in Narvon PA
Laser liposuction is a more recent, minimally invasive treatment that includes heating the fat cells to melting point and removing the melted fat through a little cannula. The treatment is usually done right in your doctor's office and is an exceptional alternative for individuals who have less than 500 ml of fat to remove from any one location. Laser liposuction can be a safe, complementary procedure to weight-loss in order to sculpt the body you have actually always wanted.
Contact a Cosmetic surgeon in your Narvon PA today.
If you're considering liposuction as a weight-loss solution, it's important that you discuss your desires with a qualified cosmetic surgeon in your location. Your surgeon will perform a total exam and health history survey to determine if liposuction can benefit you and help you reach your physical and psychological goals. Call today for an examination and learn more about how liposuction can help you attain the body of your dreams.


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Free WiFi! WiFi is available in all areas and is free of charge.
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All children are welcome.Extra beds are not available.There is no capacity for extra beds in the room.
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text:
This savory Italian Salad Dressing is so easy to make a home and tastes just like its from the restaurant itself- you won't believe it!
Finally, a Creamy Italian Salad Dressing that is Oil-Free and low fat. It's also Vegan, gluten-free and nut-free. This may be your favorite new dressing.
Slimming World Low Syn Salad Dressings - Perfect to brighten up your Slimming World salads this summer time.
Mediterranean potato salad. Skip the mayo and go for an Italian-style olive oil dressing for warm new potatoes. Jazz them up with basil, Parmesan and sundried tomatoes
A perfect side dish for pizza night, this Antipasto Salad is filled with all of your favorite antipasto flavors with an easy Italian salad dressing.
Homemade Italian Salad Dressing - This incredibly delicious, zesty Italian Dressing is so easy to make and so flavorful, you will never want to buy salad dressing again.
tuscan villa garden italian salad dressing | ChinDeep
Lots of people have their own recipes for Italian Salad Dressing. My family has one too. But this, taken from a local restaurant, takes the salad!
Italian Chopped Salad Recipe ~ A colorful and flavorful salad with a homemade Italian dressing
Ditch the processed stuff for this fabulously flavorful and zesty homemade Italian dressing. Pour over salads or use as a marinade.


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Indian Foreign Secretary S Jaishankar arriving for talks with Pakistani counterpart on March 3
FO spokesperson says 'all issues of common interest' will be discussed in talks
The long-stalled Pakistan-India dialogue process is set to restart during a visit by Indian Foreign Secretary Subrahmanyam Jaishankar to Islamabad next week.
The Foreign Office on Wednesday confirmed that the visit will take place on March 3-4 and Jaishankar will hold talks with his Pakistani counterpart Aizaz Ahmad Chaudhry.
Foreign Office spokesperson Tasneem Aslam said "all issues of common interest" will be discussed during the interaction between the two foreign secretaries. She said Pakistan believes that all issues and disputes between the two countries need to be resolved through dialogue for peace, stability and prosperity in the region.
"We have never shied away from engaging India," the spokesperson said, adding that Pakistan had welcomed the Indian leadership's decision to send the foreign secretary to Islamabad.
In New Delhi, officials had reportedly noted that the visit to Islamabad would be part of Jaishankar's tour of member states of the South Asian Association for Regional Cooperation (SAARC).
Indian daily Hindustan Times commented in a report that the foreign secretary's visit to Islamabad was "crucial in more ways than one".
"After raising the bar on talks with Pakistan, the Modi government is making a new move in the dialogue process," the report said.
Earlier, Indian External Affairs Ministry spokesman Syed Akbaruddin had said at a briefing that Jaishankar will travel to Islamabad where "India will push its agenda" during bilateral meetings with officials.
In a live Q&A session on Facebook, Syed Akbaruddin said: "We stand ready to talk with Pakistan in accordance with the Simla Agreement on all issues, including Jammu and Kashmir."
During Prime Minister Nawaz Sharif's visit to New Delhi in May last year for Prime Minister Narendra Modi's inauguration, the two countries had agreed on a meeting between the foreign secretaries.
That meeting was later scheduled for August 26 in Islamabad, but New Delhi unilaterally cancelled it because of the Pakistani High Commissioner's meeting with Kashmiri leadership.
Islamabad has all along insisted that since India had knocked off the scheduled foreign-secretary level meeting it had to take the initiative for resumption of the dialogue process.
Prime Minister's Adviser on Foreign Affairs Sartaj Aziz said earlier this month that Kashmir would be an integral part of any negotiations between Pakistan and India.
Kashmir, the disputed Himalayan region divided between the two countries, remains a principal barrier to full normalisation of ties between the neighbours, both nuclear-armed since 1998.
Current tensions on the de facto border in Kashmir are expected to figure during the forthcoming talks.
Preparations were underway for the meetings between the two foreign secretaries.
Indian High Commissioner to Pakistan CA Raghavan travelled to Delhi on Tuesday for consultations on the visit while Pakistani High Commissioner to Delhi Abdul Basit is due to return here soon to assist the Foreign Office in preparing for the talks.
The US and other major powers have been encouraging the two countries to sort out issues dividing them through negotiations in the interest of regional peace and stability.
Source: http://www.pakistantoday.com.pk/2015/02/25/national/pakistan-and-india-give-peace-talks-another-shot/


text: I feel like I'm struggling. It's a hard thing to admit, but I know something has to change. Thank the Goddess for my friends, who seem willing to just hang around and make life more entertaining. And thank the Goddess for all these crazy projects I have to distract myself. My mind is not my [Read More…]


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3 Bedroom Bungalow For Sale
Victoria Road West, Prestatyn, Denbighshire, LL19
Situated in a sought after location of the popular town of Prestatyn, this fabulous and very well maintained three bedroom detached bungalow is being sold with the benefit of double glazing throughout and gas central heating. The spacious accommodation comprises of...
2 Bedroom Bungalow For Sale
Pendre Avenue, Prestatyn, Denbighshire, LL19
A well maintained, spacious semi detached bungalow comprising of entrance porch, lounge, fitted kitchen/breakfast room, modern wet room, separate WC, two bedrooms and integral garage which with relevant planning could possibly be changed to provide extra living...
3 Bedroom Bungalow For Sale
The Boulevard, Prestatyn, Denbighshire, LL19
Situated on a corner plot in a popular area of Prestatyn, this three bedroom detached bungalow benefits from double glazing and gas central heating and comprises of lounge with bay window, modern fitted kitchen, three bedrooms and a bathroom. To the outside there are...
2 Bedroom Semi Detached Bungalow For Sale
Victoria Road West, Prestatyn, Denbighshire, LL19
Well maintained two bedroom bungalow which is positioned in a popular location with great access to the beach, golf course, local bowling green and is on the bus route which takes you to both Prestatyn and Rhyl. It benefits from double glazing, gas central heating and...
2 Bedroom Bungalow For Sale
Melyd Avenue, Prestatyn, Denbighshire, LL19
Detached bungalow which requires some updating but has the scope to be a lovely home. It is in a popular cul-de-sac location and has extensive double glazing, gas central heating and affords a light lounge, kitchen with dining area, two bedrooms, a bathroom, utility...
3 Bedroom Detached Bungalow For Sale
Deric Close, Prestatyn, Denbighshire, LL19
A detached home within close proximity to the beach comprising lounge, dining room, kitchen, bathroom with separate WC and three bedrooms. Externally there is ample off road parking, front and rear areas and a detached garage which has been separated in to three parts...
2 Bedroom Detached Bungalow For Sale
Ceri Avenue, Prestatyn, Denbighshire, LL19
A detached bungalow offering no onward chain and comprising a good size entrance porch, lounge with a partial hillside view, kitchen, two bedrooms, modern fitted bathroom and separate WC. Externally there are front and rear gardens, driveway providing off road parking...
2 Bedroom Detached Bungalow For Sale
West Close, Prestatyn, Denbighshire, LL19
Positioned within a popular cul-de-sac location which is within easy access to Prestatyn beach and coastal road this well presented bungalow is being sold with the benefit of double glazed windows, gas fired central heating and affords reception hallway, lounge, a...
2 Bedroom Bungalow For Sale
Stephen Road, Prestatyn, Denbighshire, LL19
This property is being sold on behalf of a corporate client. It is marketed subject to obtaining the grant of probate and must remain on the market until contracts are exchanged. As part of a deceased's estate it may not be possible to provide answers to the standard...
2 Bedroom Semi Detached Bungalow For Sale
Grosvenor Road, Prestatyn, Denbighshire, LL19
Semi detached two bedroom semi detached bungalow which is positioned in a popular residential area and affords a good size lounge, newly fitted kitchen with white gloss units, bathroom with bath and separate shower and there are two bedrooms. Outside there is a block...
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Phone: 503-823-4682
fax: 503-823-4019
1221 SW 4th Ave. Suite 210, Portland, OR 97204
Phone: 503-823-4682
fax: 503-823-4019
1221 SW 4th Ave. Suite 210, Portland, OR 97204
The Fourth of July holiday is typically one of the busiest times of the year for the Bureau of Emergency Communications, which answers calls to 9-1-1 and the Police non-emergency line (503.823.3333) and dispatches help. Stay safe while enjoying the holiday with friends and family.
Fireworks are a big reason for the increase in calls to the Bureau over the Fourth of July. Oregon law bans possession, use, or sale of any fireworks that fly, explode, travel more than one foot into the air or more than six feet on the ground. Often, legal and illegal fireworks used in neighborhoods during this holiday result in thousands of complaints. Many illegal fireworks are visible for miles and can result in dozens of calls to 503.823.3333, tying up call takers. There are some other resources available this weekend for reporting fireworks:
Even with these tools available, we anticipate high call volume to 9-1-1 and (503) 823-3333 this weekend. The Bureau of Emergency Communications schedules extra staff to cover these shifts, but call volume may still cause increased call hold times. You can help by calling 9-1-1 only when necessary.
As always, call 9-1-1 if you have a life threatening emergency and need an immediate response from Police, Fire, or an ambulance. Call 9-1-1 to stop a crime in progress, report a fire, or call for an ambulance. Do not call 9-1-1 to report fireworks unless there is an active fire hazard. Examples of active fire hazards include aerial fireworks that have caught a roof on fire and fireworks shot directly at a person. Instead, help keep your neighborhood safe by calling (503) 823-BOOM or (503) 823-3333 to report illegal fireworks, or use the online form. Call (503) 823-3333 for all other non-emergency issues. And, please know that the Bureau of Emergency Communications answers calls to 9-1-1 first, even when a call to 503-823-3333 has been holding longer. If you call 503.823.3333 you may be put on hold without warning so the call taker can respond to a 9-1-1 call.
Best wishes for a safe and happy holiday weekend.


text:
View other listings in Paddington, Redfern, Sydney, Bondi Junction.
Online 3 days ago
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Hi ! I'm french guy and I'm looking for only one bed in a shared apartment and if it's possible not with french people, my goal here it's to improve my english.
Cheers !
Maxence is also interested in Teaming-Up and starting a new share house.


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THIS IS A DIRECTORY PAGE. Britannica does not currently have an article on this topic.
Alternative Title: madīnah
Learn about this topic in these articles:
...cities retain at least some of their traditional character and charm. During the period of the French protectorate, colonial authorities did not tamper with the traditional urban centres, or medinas ( madīnahs), which were usually surrounded by walls. Rather than modifying these traditional centres to accommodate new infrastructure for...


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Kait Holly
Ruins In January
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Q: has anyone bought the leash and cuff quick connect straps wondering how they work in real life
A: Do you know?


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Hotfrog Canada provides information regarding Dr. Aboguddah Ayman in Regina SK. Dr. Aboguddah Ayman is located at 2550 12th Ave Suite 201, Regina SK S4P 3X1 and provides Healthcare services. Contact them on (306) 359-7885.
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We found 149 vacation rentals in desenzano del garda
Sort: List:
Garda Vacanza
Desenzano Del Garda
Ref: ItaDes183166 Rooms:1+ (baths) From €40
Featuring free WiFi, Garda Vacanza offers accommodation in Desenzano del Garda. Verona is 33 km from the property. The ..
Sony Affittacamere
Desenzano Del Garda
Ref: ItaDes183038 Rooms:3+ (baths) From €47
Located in San Martino della Battaglia, Sony Affittacamere has a bar. Guests find restaurants and shops with a radius of..
Albergo La Quiete
Desenzano Del Garda
Ref: ItaDes175458 Rooms:7+ (baths) From €49
The family run Albergo La Quiete is located 100 metres from Lake Garda in Desenzano. It offers free Wi Fi, free parking,..
Bed & Breakfast Villa Filotea
Desenzano Del Garda
Ref: ItaDes183034 Rooms:2+ (baths) From €50
Located in Desenzano, 850 metres from the shores of Lake Garda, Bed & Breakfast Villa Filotea is an intimate property wi..
Residence San Lorenzo
Desenzano del Garda
Ref: ItaDes142799 Rooms:2+ (baths) From €50
Near Montecroce Farm and Oil-Mill
Albergo Al Cacciatore
Desenzano Del Garda
Ref: ItaDes160304 Rooms:18+ (baths) From €50
Admire the view across Desenzano Del Garda from the rooftop terrace at Albergo Al Cacciatore. Located 15 minutes from La..
B&B Gardacharme
Desenzano Del Garda
Ref: ItaDes165150 Rooms:5+ (baths) From €50
B&B Gardacharme is set in Desenzano del Garda, 35 km from Verona. Each room at this bed and breakfast is air conditione..
Maison Vittoria
Desenzano Del Garda
Ref: ItaDes183110 Rooms:1+ (baths) From €50
Maison Vittoria offers electro smog free accommodation in a quiet area, a 5 minute drive from the historic centre of Des..
Appartamento Via Centenaro
Desenzano Del Garda
Ref: ItaDes183094 Rooms:1+ (baths) From €54
Appartamento Via Centenaro is located in Centenaro, 5 km from Desenzano del Garda and a 10 minute drive from Lake Garda...
Apartment Desenzano del Garda 2
Desenzano Del Garda
Ref: ItaDes183132 Rooms:1+ (baths) From €55
Apartment Desenzano del Garda 2 is a studio with free WiFi throughout the property, situated in Desenzano del Garda. The..


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JUNEAU — The Alaska Department of Natural Resources has approved temporary royalty relief for five North Slope leases that it said could not economically be developed otherwise.
The reduced royalty rate would apply to five leases held by Caelus Natural Resources Alaska LLC that otherwise have rates of 12.5 percent and roughly 16.7 percent. The reduced rate of 5 percent comes with conditions. For example, Caelus will have to decide whether to move forward with the project by March 31.
JUNEAU — The Alaska Legislature convened Tuesday for a session expected to focus heavily on the state's budget deficit, a shortfall that has been made worse by falling oil prices.
The mood on the opening day was lighthearted and marked by ceremony with members elected last year sworn in by Lt. Gov. Byron Mallott. But the task at hand over the scheduled 90-day session — chipping away at a budget hole projected to be at least $3.5 billion this year and next — loomed large.
JUNEAU — The Canadian government has signed an order that would block the state of Alaska from updating a ferry terminal unless the two sides resolve an ongoing dispute over the use of U.S. steel in the project.
The project is on Canadian soil leased by the state in British Columbia. The port at Prince Rupert is part of the Alaska Marine Highway System.
JUNEAU — The Senate Finance Committee is considering hiring two former state commissioners to help lawmakers review state spending and address massive budget deficits.
The committee's co-chairs have proposed contracts with former Revenue Commissioner Angela Rodell and former Health Commissioner Bill Streur. The committee is expected to consider the proposals later this week.
JUNEAU — Nothing will be off the table as the state cuts spending to reduce projected multibillion-dollar budget deficits, Gov. Bill Walker said.
In an interview Monday, on the eve of the new legislative session, Walker said he wants to look at the budget over several years. He said he has in mind a target for cuts over the next three years but isn't ready to disclose it.
Even taking a longer view, he said he doesn't expect state leaders to just dabble around the edges of the fiscal situation this session.
JUNEAU — There's big question as the Legislature convenes Tuesday: How low will oil prices go?
Plunging prices have contributed to massive budget deficits that cuts alone can't erase. Alaska has billions of dollars in its constitutional budget reserve, but oil prices and spending will dictate how long that cushion lasts.
Here are five things to watch for over the next 90 days:
JUNEAU — House Speaker Mike Chenault on Friday questioned the nominating process for Fish and Game commissioner and the treatment of finalist Roland Maw by the Board of Fisheries.
The boards of fisheries and game met Wednesday to send a list of commissioner candidates to Gov. Bill Walker. The Fairbanks Daily News-Miner reported the Board of Game voted to give Maw an interview but the Board of Fisheries voted unanimously to not interview him. His application died.
Ultimately, the only name advanced was that of acting commissioner Sam Cotten.
JUNEAU — A Homer legislator has proposed delaying regulations for marijuana concentrates to allow officials to focus this year on rules for the sale and growth of legalized pot and licensing of marijuana businesses.
But Timothy Hinterberger, the chairman of the Campaign to Regulate Marijuana like Alcohol in Alaska, said the bill would "defy the will of the voters" and open the state to litigation, "which it would surely lose."
JUNEAU — The incoming president of the Alaska Senate said Tuesday that he has decided against hiring a former state military affairs official to help the Senate majority press office this session.
Sen. Kevin Meyer, R-Anchorage, last week told colleagues by email that he had decided to hire McHugh Pierre on contract to work in the majority press shop. Details, however, had yet to be worked out, and Meyer said a contract was never signed.
JUNEAU — The state is expected to pay about $100 million more in tax credits to oil and gas producers than it receives in production taxes this year amid low oil prices, Gov. Bill Walker said.
In an opinion piece published in Alaska newspapers Thursday, Walker said he supports the philosophy behind tax incentives, but "giving away" more in tax breaks than the state collects is irresponsible and unsustainable.
Juneau Empire ©2016. All Rights Reserved.


text:
The authors are indebted to Christiane Bertin and Christine Dauvergne for their expert technical assistance.
Relationship between hepatic blood flow, liver tests, haemodynamic values and clinical characteristics in patients with chronic liver disease*
Version of Record online: 28 JUN 2008
DOI: 10.1111/j.1440-1746.1997.tb00401.x
Journal of Gastroenterology and Hepatology
Volume 12, Issue 2, pages 167–171, February 1997
Additional Information
How to Cite
GADANO, A., HADENGUE, A., VACHIERY, F., MOREAU, R., SOGNI, P., SOUPISON, T., YANG, S., CAILMAIL, S. and LEBREC, D. (1997), Relationship between hepatic blood flow, liver tests, haemodynamic values and clinical characteristics in patients with chronic liver disease. Journal of Gastroenterology and Hepatology, 12: 167–171. doi: 10.1111/j.1440-1746.1997.tb00401.x
- †
*This work was presented in part at the 28th Annual Meeting of the European Association for the Study of the Liver (1-4 September 1993, Paris, France) and was published in an abstract form (J. Hepatol. 1993; 18 (Suppl. 1): S38).
Publication History
- Issue online: 28 JUN 2008
- Version of Record online: 28 JUN 2008
- Accepted for publication 5 July 1996.
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ZRQM commercial brokers llc
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text:
Sheraton Park Hotel at the Anaheim Resort
Banquet Server- List B
Position Description
Location Information
JOB TITLE: Banquet Server, List B
REPORTS TO: Banquet Manager
BASIC PURPOSE: Set-up, service and break down assigned functions in a safe, accident-free manner.
1. Read BEO and know how to complete a set-up. (3%)
2. Set tables in assigned area correctly and uniformly. (15%)
3. Keep station neat and clean while servicing guest per established policies and procedures. (5%)
4. Use proper in-room clearing and aisle tray break-down buffet or other special food service tables and equipment. (5%)
5. Assist Banquet Captain in setting up/breaking down buffet or other special food service tables and equipment. (5%)
6. Greet and serve guests following guidelines set by the policies/procedures regarding the service of food and beverage. (50%)
7. Follow all guest check and money-handling procedures when serving a-la-carte and beverage orders. (2%)
8. Complete assigned sidework. (5%)
1. Know the menu for each function served and be able to explain the major ingredients and preparation methods for each item to be served.
2. Know and use "Suggestive Selling" techniques.
Knowledge and Skills:
Education: High school or equivalent
Experience: Two years hotel banquet food/beverage service
Skills and Abilities: Able to read and speak English
Able to lift, push, carry 20 - 40 lbs.
No. of employees supervised: None.
Travel required: None
Hours Required: On call; scheduled days and times may vary based on need.
the ability to lift and carry up to 20 pounds.
Apply Online