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by Anton Shilov
Microsoft Corp. and Nokia Corp. announced plans to transit Nokia smartphones to Windows Phone operating system back in February. No actual agreements have been reached so far and the actual negotiations are ongoing. However, Nokia has already outlined a number of risks that it will run into during the transition period and as a result of such changeover.
On February 11, 2011, Nokia and Microsoft announced decision to switch smartphones from the world's largest maker handsets to the operating system from Microsoft. Under the terms of the agreement, Nokia would adopt Windows Phone as its principal smartphone strategy, Nokia would help drive the future of Windows Phone and would contribute its expertise on hardware design, language support, and help bring Windows Phone to a larger range of price points, market segments and geographies. Besides, Nokia and Microsoft would closely collaborate on joint marketing initiatives and a shared development roadmap to align on the future evolution of mobile products. There are other points of proposed partnership, which is yet to be finalized an published, but Nokia has already published the list of risks that it will run into because of the switch.
The fact of the announcement to transit to Windows Phone operating system has already reduced interest towards Nokia Symbian platforms and thus towards actual smartphones based on them. But there are more risks for Nokia, which the company noted in a filing with the Security and Exchange Commission.
Nokia warns that the expected transition may prove to be too long to compete effectively in the smartphone market; Nokia's ability to innovate and customize on the Windows Phone platform may not materialize; new sources of revenue expected to be generated from the partnership may not emerge or may miss the goals; Nokia may prove to be unable to change its mode of working or culture to enable efficient partnership; the proposed Microsoft partnership may cause dissatisfaction among partners and employees, which affects terms of Nokia's business and operations; Nokia and Microsoft may not be able to properly integrate their services or fail to capitalize on the final product. Typically, 8-K and 20-F filings with SEC are full of various risks and uncertainties that almost never materialize, so not all of such factors should be considered in general.
But there are more fundamental risks for the company than just short-term or mid-term conditions or market situations. The long-term future of Nokia is determined by its ability to create leading-edge technologies, sustain the importance of its brand-name and ensure its market share and profitability.
Since Nokia will no longer be developing its operating system, it may not be able to design and patent crucial technologies to support its phones in the future. Essentially, a lot of inventions will simply belong to Microsoft or Nokia and Microsoft.
"We will need to continue to innovate and find additional ways to create patentable inventions and other intellectual property, particularly as we would no longer be developing the core platform technology for our smartphones under the proposed Microsoft partnership. As a result, we may not be able to generate sufficient patentable inventions or other intellectual property to maintain, for example, the same size and/or quality patent portfolio as we have historically," reads the SEC filing.
Nokia is currently the world's 8th most valuable brand, according to Interbrand agency, and is the No. 1 mobile phone brand. While Microsoft is the world's 3rd most expensive brand, it is not exactly associated with cellphones. Furthermore, given the fact that Windows Phone platform is the one that is losing popularity, the combination of two brands will more likely decrease the value of Nokia brand than otherwise. In addition, many other phones use Microsoft operating system and for Nokia it will be harder to differentiate.
"The Microsoft partnership may erode our brand identity in markets where we are strong and may not enhance our brand identity in markets where we are weak. For example, our association with the Microsoft brand may impair our current strong market position in China and may not accelerate our access to a broader market in the United States," the statement by Nokia claims.
Most importantly, the company acknowledges that even without development costs of operating system, its necessity to acquire one from Microsoft and potential loss of market share (which means that its building costs will get higher given the fact that it will have to buy lower amount of components), may not allow it to sustain profitability.
"The proposed Microsoft partnership may not succeed in developing it into a sufficiently broad competitive smartphone platform. [...] We may not succeed in creating a profitable business model when we transition from our royalty-free smartphone platform to the royalty-based Windows Phone platform due to [...] our inability to offset our higher cost of sales resulting from our royalty payments to Microsoft with new revenue sources and a reduction of our operating expenses. [...] We may not be able to leverage our traditional competitive strengths of scale in manufacturing and logistics, as well as in our marketing and sales channels. [...] We may be unable to source the right amount of components and at affordable cost," said Nokia.
But while Nokia is bleeding market share, the top management of the company should rather address mid-term goals and constantly introduce competitive phones. Knowing Nokia, it is clear that its specialists will be able to properly improve Windows Phone operating system sometimes in future and even popularize it. Unfortunately, for now Windows Phone 7 is the largest risk for Nokia.
"The Windows Phone platform is a very recent, largely unproven addition to the market focused solely on high-end smartphones with currently very low adoption and consumer awareness relative to the Android and Apple platforms, and the proposed Microsoft partnership may not succeed in developing it into a sufficiently broad competitive smartphone platform," stated the company.
The result of the partnership between Nokia and Microsoft will materialize in the coming years. Microsoft is hardly interested in completely killing its mobile operating system which promises to bring the company billions of new customers, which is something impossible to do without Nokia. As a result, at some point in future Nokia's engineers may revive the ailing platform to make it competitive against Android and iOS. But the big question is whether Nokia will ever be as great as one day again.


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Student Media
Top Dog Challenge
Friday, February 4, 2011
Two plungers prepare to do the deed at Pleasant Lake, Rockville, for the 2010 Polar Bear Plunge.
St. Cloud State University has been challenged.
Chancellor Lendley Black of University of Minnesota-Duluth (UMD) has "double dog dared" Husky Nation to a friendly competition: Which school can raise the most money for Special Olympics Minnesota in the Feb. 19 Polar Bear Plunge?
"On February 19, both our communities will take the plunge," Black said, "and I am confident that our students here at UMD will be able to raise more money than St. Cloud for Special Olympics Minnesota."
View the event poster (PDF).
Special Olympics Minnesota is sponsoring 12 Polar Bear Plunge events statewide between Feb. 12 and March 12. In 2010, the Polar Bear Plunge included more than 7000 participants and raised $1.4 million.
The local site for the event is the 400 Supper Club on Pleasant Lake, Rockville. View photos from the 2010 St. Cloud event.
UMD had a sizable lead when Lendley threw down the gauntlet, having 15 teams registered to St. Cloud State's two.
To participate, visit the Polar Bear Plunge registration page and get the Plunger's Tools.
To add fuel to the fire, St. Cloud State travels to Duluth for a Feb. 11-12 men's hockey series. It's expected the The Top Dog Challenge will be at the new Amsoil Arena.
Plans are in the works to have the winning school receive a traveling trophy.
Statewide sponsors are TD Ameritrade, ClearChannel Outdoor, Culver's, Delta Airlines, Minnesota Fraternal order of Police, FOX 9 News, FSNorth, Groupon, JNBA Financial Advisors, Kwik Trip Stores, Mult-O-Meal, Opportunity Services, United Healthcare, US Bank and Walmart.
Special Olympics Minnesota serves children and adults with intellectual disabilities, providing opportunities to develop new skills and confidence through year-round training in 17 sports. Athletic talents are showcased in more than 150 annual area competitions, plus six regional and five state competitions.
University Communications
St. Cloud State University

subset: commoncrawl


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The North Mississippi Allstars regrouped with the addition of guitarist Duwayne Burnside, the son of R.L., for 2003's Polaris, which was followed by the concert album Hill Country Revue: Live at Bonnaroo in late 2004. Electric Blue Watermelon, which featured guest spots by Lucinda Williams, Robert Randolph, the Dirty Dozen Brass Band, Otha Turner, and others, appeared in 2005 from Ato Records and earned the band its third consecutive Grammy nomination for Best Contemporary Blues Album. Also in 2005, the group spent time supporting John Hiatt, who showcased the Allstars on his 2005 album Master of Disaster. This was the first of many extracurricular activities for the Allstars: in 2007, Luther Dickinson became the lead guitarist for the Black Crowes, juggling those duties with leading the Allstars, and while Luther was with the Crowes, Cody Dickinson and Chris Chew pursued their own side project, Hill Country Revue. The core trio of the Dickinson brothers and Chew returned in 2008 with Hernando, the first release on the band's own Songs of the South label. A year later in 2009, the Allstars issued Do It Like We Used to Do, a two-disc set of live performances that also included a third disc featuring a video documentary on the band.
Luther and Cody's father, producer Jim Dickinson, passed away in late 2009. The brothers and fellow NMA member Chris Chew gathered in March of 2010 at the family-owned Zebra Studios to record a tribute. The band had help from a number of family friends who included Ry Cooder, Mavis Staples, Spooner Oldham, Alvin Youngblood Hart, and Jack Ashford. The end result was Keys to the Kingdom (on Songs of the South), a collection of new songs with a lone single-chord blues cover of Bob Dylan's "Stuck Inside of Mobile (With the Memphis Blues Again)" added to the mix. The set was released in early 2011. In the summer of 2012, James Luther Dickinson''s posthumous I'm Just Dead, I'm Not Gone was released. Recorded live in Memphis in 2006, it featured the NMA as his backing band. Arguably the band's masterpiece, World Boogie Is Coming appeared at the end of the summer 2013. ~ Steve Huey & Sean Westergaard, Rovi


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How to deal with every marathon eventuality: The Week Before
You have aches and pains Time for some honesty here. Are your muscles just feeling tight in which case, get a proper massage or do you have an unresolved injury? If its the latter, particularly if it has been severe enough to affect your running in the last week, bite the bullet and hold your marathon entry over to next year.
You get ill If you have flu or any illness other than a light head cold, you should defer your entry until next year. The same goes if youre taking antibiotics or if youve discovered that youre pregnant. If you think you have a temperature on or close to race day, check that its not just nervous sweatiness. If a thermometer reveals that you do have a temperature, dont race.
Youre not sure which target to aim for You may have been training better than you expected recently, or conversely consistently missed the time targets for the build-up races in your schedules. Revise your goal using the guidelines printed at the top of your schedules, and aim for a conservative first half that will allow you to assess your fitness halfway round the marathon and speed up or slow down from there. As a rough guide, do the first half 10-15 minutes slower than your best recent half-marathon time (or the first 10km five minutes slower than your recent 10K race time). If you havent raced recently, consider using your heart rate as a guide, aiming for around 65-75 per cent of your working heart rate.
Youre restless and full of energy Thats natural in these easy weeks, partly because youre used to hard training and partly because we find it hard to passively await race-day. But fight the temptation to train more even cross-training and dont take to DIY or gardening to keep your body occupied.
You have put on weight
As you reduce your training but (hopefully) continue to eat the same as before, your body will fill your muscles fuel reserves with glycogen. It will also store essential water with it. This is vital for race day, and far outweighs the inevitable slight weight gain.
People are still telling you you cant do it You can.
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The trillion-ton target rubbed home the fact that most of the atmospheric safe space for carbon has been used up.
With current trends, it is estimated that the trillionth ton of carbon will be emitted in November of 2040.world has now emitted over 574 billion tons, it says. "Based on emission trends over the past 20 years, we expect the trillionth ton will be emitted on Sunday, 25 November, 2040." This presumes that the oceans and terrestrial ecosystems will continue to absorb roughly half of our emissions — a big assumption, many climate scientists believe. But it is the best guess we have.
The cumulative emissions of developed nations have been calculated at more than seven times those of developing nations.But many developing nations, as was evident in Stockholm, do not think the past can be ignored. They include China, where the nation's scientists have been looking at alternative baselines. Geophysicist Ding Zhongli, vice-president of the Chinese Academy of Science, says any sharing formula must first recognize how much space has been used up already. He worked out the accumulated past emissions of nations since 1900, and concluded that, per head of current populations, the historical cumulative emissions of developed nations are more than seven times those of developing nations.
The worst thing may be that there is no guarantee that keeping below the trillion-ton target will be enough.nuclear power. That argument has had a bumpy ride from environmentalists. But as the U.K. this month harnesses French expertise and Chinese finance to relaunch its nuclear power program, it is destined for a revival.


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Debates of Feb. 18th, 2005
House of Commons Hansard #60 of the 38th Parliament, 1st Session. (The original version is on Parliament's site.) The word of the day was federal.
- Standing Orders
- Federal-Provincial Fiscal Arrangements Act
- Lithuania
- Persons with Disabilities
- Acts of Bravery
- Royal Canadian Mounted Police
- Paul de Monchaux
- Zimbabwe
- Black History Month
- Sylvain Lefebvre
- Netherlands Liberation
- Railcar Reflectors
- Economic Development
- Post-Secondary Education
- Transportation
- Mont Garceau's
- The Prime Minister
- William Hall
- Aboriginal Affairs
- The Environment
- Canadian Forces
- Parental Leave
- Health
- Foreign Affairs
- The Environment
- Child Care
- Health
- Natural Resources
- Child Care
- Justice
- Foreign Affairs
- Wal-Mart
- Citizenship and Immigration
- Fisheries and Oceans
- Equalization Program
- Government Appointments
- Post-Secondary Education
- Youth Programming and Animation
- Justice
- Citizenship and Immigration
- International Trade
- Border Security
- National Defence
- Canada Food Inspection Agency
- Canadian Heritage
- Quebec City Bridge
- Points of Order
- Petitions
- Questions passed as Orders for Returns
- Question No. 26
- Federal-Provincial Fiscal Arrangements Act
- Civil Marriage Act
- Definition of Marriage Act
Statements By Members
10:55 a.m.
Sarmite Bulte Parkdale—High Park, ON
Mr. Speaker, February 16 is, and always will be, a significant and meaningful date for Lithuanians. On Wednesday, the people of Lithuania and Lithuanian Canadians gathered to celebrate the independence of the land of their heritage.
This year marked the 87th anniversary of the independence of Lithuania. It is on this day in 1918 that Lithuania declared its independence from Russia and once again redeclared its sovereignty in 1990.
After World War I this small nation achieved freedom and proclaimed itself the Lithuanian Republic. On February 16, 1918 the founders of this great nation asserted their country's independence and commitment to a government based on justice, democracy and the rights of the individual. For decades, Lithuanians have been commemorating this event, during Lithuania's independence, oppression and subsequent independence.
I would like to offer my congratulations to the people of Lithuania on this momentous occasion.
Persons with Disabilities
Statements By Members
11 a.m.
Cheryl Gallant Renfrew—Nipissing—Pembroke, ON
Mr. Speaker, disabled Canadians and their families who care for them need and deserve our support.
The Minister of National Revenue is harassing senior citizens who receive grants from the Ontario special services at home program to care for disabled adults at home. This is a throwback to the days when all developmentally disabled children were institutionalized.
The federal government insists on collecting payroll deductions, and now penalties, from the parents of disabled children for grants that are paid by the province for the support workers. These grants allow disabled children to live at home rather than be institutionalized.
I call on the federal government to stop harassing these disabled adults and their families. Drop the government court actions that are causing undue anxiety in what are already very stressful situations.
Acts of Bravery
Statements By Members
11 a.m.
Marc Godbout Ottawa—Orléans, ON
Mr. Speaker, just recently we heard the story of 10 year-old Kevin Frahani who fell into a frozen pond in his neighbourhood of Avalon.
Kevin was out playing with his cousin when the ice gave way and he fell in. His cousin ran to look for help. At the same time, Mr. Stiles was out with his wife and heard the youngster crying for help. He acted right away.
With the help of another man, Mr. Stiles tied pieces of clothing together so he could safely crawl along the crackling ice. This way the boy was able, after a few attempts, to pull himself closer to Mr. Stiles, who grabbed his hands, while the other man pulled them to shore. The boy was treated for mild hypothermia.
I would like to recognize and congratulate Mr. Todd Stiles, a resident of Orléans, for his presence of mind and unselfish act of bravery. He is now one of our local heroes and we are all very proud of him.
Royal Canadian Mounted Police
Statements By Members
11 a.m.
France Bonsant Compton—Stanstead, QC
Mr. Speaker, we learned recently that the Royal Canadian Mounted Police has conducted operations against satellite television signal piracy in Montreal and Drummondville.
And so we are still wondering why nine RCMP detachments in Quebec have been closed, including one in my riding and a number near the border, and why the RCMP is bothering with satellite television signals rather than illicit comings and goings at the border.
I do agree that the theft of signals is an offence that deprives the economy—and the companies, particularly—of millions of dollars each year. Nevertheless, our borders have not had any police surveillance since the RCMP withdrew, and that means reduced security for the local population.
As part of its mandate, the RCMP must enforce the law, prevent crime and maintain order and security. The last point is the one I wonder about. The RCMP appears to prefer protecting the incomes of businesses rather than ensuring the safety of Quebeckers.
Paul de Monchaux
Statements By Members
11 a.m.
Marlene Jennings Notre-Dame-de-Grâce—Lachine, QC
Mr. Speaker, today, I wish to congratulate a Quebec sculptor, Paul de Monchaux. He was recently chosen to create a sculpture in honour of Sir Winston Churchill, who, in a contest organized by the BBC, was identified as the most famous Briton of all time.
Mr. de Monchaux's sculpture, called Song , was unveiled in Parliament's historic Westminster Hall on Wednesday, February 9, 2005. It is the first contemporary sculpture ever to be displayed there.
Paul de Monchaux is a former lad from Lachine. It is wonderful that he has been chosen to create the sculpture celebrating the greatest Briton of all time. He is, in my view, a fine example of Lachine's great artistic heritage.
Congratulations to Paul de Monchaux for his remarkable work.
Statements By Members
11 a.m.
Scott Reid Lanark—Frontenac—Lennox and Addington, ON
Mr. Speaker, since Zimbabwe's last election, opposition MPs have been subjected to human rights abuses ranging from destruction of property to detention and police torture.
In response, Amnesty International and Oxfam Canada initiated a twinning program between Canadian and Zimbabwean MPs. Along with 15 other MPs of all parties, I am a member of this initiative, which seeks to protect parliamentarians by drawing enough attention to their situation to cause the authorities to back off.
Sometimes this works and sometimes it does not. Last year my twin, opposition MP David Mpala, died of injuries sustained under police torture.
Given the rise in state sponsored violence which seems likely to occur in the run-up to the March 31 Zimbabwean elections, Foreign Affairs must abandon its hands-off approach to human rights and appoint a special representative to Zimbabwe.
Only a strong response from Canada will prevent my new twin, MDC National Youth Chairman Nelson Chamisa, and other brave opposition MPs from being subjected to the same kind of human rights abuses.
Black History Month
Statements By Members
11:05 a.m.
Yasmin Ratansi Don Valley East, ON
Mr. Speaker, February is Black History Month in Canada. It is a time to reflect upon those who have made significant contributions to building the fabric of our society and to the strengthening of our country.
For the past eight years the Community Unity Alliance has recognized the tremendous contributions of distinguished African Canadians. This year the alliance recognized the hon. Alvin Curling, Brandeis Denham Jolly, Bromley L. Armstrong and Delores Lawrence.
As a woman, Delores Lawrence has long been recognized for her business acumen, her commitment to the community, and her philanthropic efforts. She currently sits as a governor of Seneca College and as the chair of the academic and patient care committee of Sunnybrook hospital. Delores has always been an inspiration to all women from all walks of life.
To all four of these distinguished individuals, please accept the heartfelt thanks of the people of Canada.
Sylvain Lefebvre
Statements By Members
11:05 a.m.
André Bellavance Richmond—Arthabaska, QC
Mr. Speaker, I wish to congratulate Sylvain Lefebvre, who was recently given the René-Thibault award of excellence, at the official opening of the 42nd edition of the Mousquiri national Atom tournament, in Richmond.
Sylvain Lefebvre is the 11th recipient of this award for, among other reasons, his brilliant 14 season career in the National Hockey League with the Montreal Canadiens, the Toronto Maple Leafs, the Quebec Nordiques, the Colorado Avalanche and the New York Rangers.
Sylvain Lefebvre, who was born in Richmond, was himself involved in the Mousquiri tournament, both as a player and a volunteer. Through his perseverance, he is an inspiration to young hockey players from his community and region. To this day, he is involved as a general manager and assistant coach of a hockey team.
This award is given by the tournament's organizing committee, in cooperation with the City of Richmond. It was created in honour of René Thibault, one of the tournament's founders and a great volunteer in the community of Richmond, who passed away in 1994.
Netherlands Liberation
Statements By Members
11:05 a.m.
Bryon Wilfert Richmond Hill, ON
Mr. Speaker, in May Canadians will join the people of the Netherlands in celebrating their country's liberation.
I am sure we will all be moved just as we were 10 years ago by televised images of our Canadian veterans on parade cheered on as the heroes they are by the Dutch people. My own father was a member of the Argyle and Sutherland Highlanders in 1944-45 during that liberation.
The Netherlands events overseas and the VE-Day celebrations here in Canada will be major highlights during 2005, the Year of the Veteran.
Veterans Affairs Canada is acknowledging Canadian veterans of the liberation of the Netherlands who travel at their own expense to the Netherlands to attend commemorative events between May 3 and May 8 marking the 60th anniversary of the liberation. Already more than 700 veterans have applied to Veterans Affairs Canada for the travel subsidy reimbursement of up to $1,000 toward the costs associated with their travel.
I encourage my hon. colleagues to learn more about the heroic efforts of Canadians in the liberation of the Netherlands and join in the celebrations for our great heroes.
Railcar Reflectors
Statements By Members
11:05 a.m.
Brian Pallister Portage—Lisgar, MB
Mr. Speaker, this week someone in this country died in a car-train collision. The saddest part of that is it could have been prevented.
Every working day in Canada there is a car-train collision. Many of these occur at night because railcars are not properly equipped with reflectors.
My urban colleagues need to understand that over 20,000 crossings in this country, mostly located in rural areas, are uncontrolled. There are no overhead lights, no bells, no flashing signals, no protective arms, no advance warning. There is just the person in his or her vehicle on a quiet snow covered gravel road on a peaceful night and without warning, suddenly out of the darkness a train appears and it is too late.
The Liberal government is fazing in reflectors over seven years. The Conservative Party asks why phase in something that could save lives today? The government should do it now. The cost to equip a train car is less than $200. The tragic cost of failing to do so is eternally higher.
Economic Development
Statements By Members
11:05 a.m.
Raymond Simard Saint Boniface, MB
Mr. Speaker, from February 25 to March 4, 2005, a Franco-Manitoban delegation will participate in an economic mission to Alsace, France. The Premier of Manitoba, the provincial finance minister and I will accompany 75 delegates from the economic, cultural, research, health and environmental sectors.
Led by the Economic Development Council for Manitoba Bilingual Communities, this mission aims to develop business ties with companies in Alsace and encourage commercial immigration to Manitoba. In addition, it aims to position Manitoba as the gateway to western North American and to promote Manitoba's francophone culture.
This is the first time a delegation this size will go to France. This mission is the result of a historic agreement on non-invasive surgery reached between the St. Boniface general hospital and the IRCAD research institute in Strasbourg.
I am proud of the contribution by this group of dynamic francophones living in a minority situation. It is tangible proof of the importance of the francophonie's added value to this country's economic development.
Post-Secondary Education
Statements By Members
11:10 a.m.
Bill Siksay Burnaby—Douglas, BC
Mr. Speaker, the International Covenant on Economic, Social and Cultural Rights came into force and was signed by Canada in 1976. One of its provisions is that higher education shall be made equally accessible to all on the basis of capacity by every appropriate means, and in particular by the progressive introduction of free education. The Simon Fraser Student Society in my riding is calling on the United Nations to investigate Canada's non-compliance with this agreement.
The federal Liberals cut over $3 billion to the provinces for post-secondary education. The B.C. Liberals have failed to maintain the NDP's freeze on tuition fees, forcing tuition up by over 70% at universities, and over 150% at colleges.
The time for action is long past. Access to post-secondary education in Canada is threatened. Student debt is way too high. Families are frustrated in the hope to ensure the best education for their children. Post-secondary institutions must be fully funded. The government must act now.
Statements By Members
February 18th, 2005 / 11:10 a.m.
Nina Grewal Fleetwood—Port Kells, BC
Mr. Speaker, the traffic conditions on B.C.'s lower mainland have gone from bad to worse. It not only affects the orderly flow of local traffic, but the gridlock impacts on the transport of goods to and from our major ports, railway terminals and the U.S. border.
The delay and inconvenience affects our competitiveness. Residents and businesses, including the Surrey Chamber of Commerce, have been pressing for a south Fraser perimeter road linking the Fraser docks, railway terminals and highways 1, 99 and 15.
Provincial and municipal governments and the GVRD are already on board, but the federal government has not yet committed to its funding. We also need money for initiatives like the twinning of the Port Mann bridge, widening of Highway 1 to Langley, and improved interchanges and overpasses.
I ask the transport minister and the federal government to make that commitment without any further delay and to pay their share now.
Mont Garceau's
Statements By Members
11:10 a.m.
Pierre Paquette Joliette, QC
Mr. Speaker, 40 years ago, a pioneer and true visionary from the village of Saint-Donat cleared several acres on a mountainside so that the young and not so young could have fun sliding on wooden boards on the snow. That pioneer's name was Lauda Garceau and, thanks to him, we have Mont Garceau, which is celebrating is 40th anniversary this year.
The entire team at Mont Garceau, including the owners Marcel and Claudette Gauthier, are extremely proud to celebrate this 40th anniversary with their customers, with the addition of a new quad chair lift, increasing lift capacity to 6,000 skiers per hour.
Since opening in the winter of 1964-65, this small family business has slowly grown into an important and modern intermediate ski resort serving 120,000 skiers each year. It has greatly contributed to the development of tourism in Saint-Donat and the Matawinie region.
Happy birthday Mont Garceau and bravo to its owners and the entire team.
The Prime Minister
Statements By Members
11:10 a.m.
Monte Solberg Medicine Hat, AB
Mr. Speaker, The Economist magazine has noted that our Prime Minister has earned the nickname Mr. Dithers. Sadly it is true and now he is taking his dithering global. Yesterday he told us that Syria was in Lebanon to keep the peace. Then he said that Syria should get out of Lebanon. Then he said the Syrians should get out of Syria. It is just so hard to decide.
And what of Kyoto? If you ask him, the Prime Minister will say that he is very, very concerned about greenhouse gas emissions. He is probably even mad as hell about greenhouse gases. I expect he wants to get to the bottom of greenhouse gases and will leave no stone unturned. I know he thinks that greenhouse gases will lead to hell or high water, but still he cannot actually decide what to do about greenhouse gases.
I know it is hard being the Prime Minister, what with having to make all those decisions, but if making a decision is too difficult for him, I have a solution. Instead of urging the Syrians to leave Syria, how about the PM leaves the PMO?


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Preseason fantasy baseball position rankings wrap up here at FBS with the Top-10 Closers list. We have already listed fantasy baseball catchers, second basemen and outfielders, so now we finish, fittingly, with the closers. Here are my early spring training rankings for the RP position.
Please Note: Stats are listed as: Wins, ERA, Saves/Opportunities, Strikeouts, WHIP and IP for the 2010 season. The player's age at the start of the 2011 season is next to his team's name.
No. 1) Mariano Rivera – New York Yankees (41) (more…)


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About that secret screening at the Oak Cliff Film Festival…
The Oak Cliff Film Festival kicks off Thursday night at the Texas Theatre with a secret screening. This is one of those deals where a festival is allowed to show a movie but not to reveal the title. That's what makes it a secret.
But we've gleaned some information that can help you crack the code.
The film was produced by Dallas-based Sailor Bear, which includes local filmmakers David Lowery, Toby Halbrooks and James M. Johnston. The name of the film is prominently displayed on the Sailor Bear Website.
The film played at the Sundance Film Festival in January.
The film stars Jason Schwartzman as a novelist based on the young Philip Roth.
You know what? I think this is the film.


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Home > Events and Programs > Past Programs
2014 Higher Education Accounting Forum
April 27-29, 2014
Hilton Minneapolis
Minneapolis, MN
This event for advanced-level accounting and finance professionals offers the latest information on trends and best practices in financial accounting and reporting, managerial analysis, and leadership issues for all types of institutions.
The program features plenary speakers as well as smaller sessions to address special topics. Roundtable exchanges—broken out by managerial and technical topics of interest to all types of institutions— allow participants to share ideas. This forum serves as both an annual update and future outlook where participants hear and engage in discussions on timely subjects impacting the higher education community.
In addition to a packed program, there are plenty of chances for networking with colleagues and speakers during breakouts, meals, and an opening night reception.
Let's explore why you should attend...
Who Should Attend
- Accounting Managers
- Associate Vice Presidents
- Budget Directors
- Chief Financial Officers
- Controllers
- Internal Auditors
What You'll Learn
- An awareness of preferred industry practice
- Understand how Federal legislative issues will impact the business office
- Insights about new accounting guidance on the horizon
No prerequisites and/or advance preparation required.
Course Level
Estimated CPEs
Participants will be awarded up to 15 CPE credits for this group live event. CPE credits can be earned in the following categories:
Accounting, Accounting (governmental), Auditing, Auditing (governmental), Finance, Personal Development, Specialized Knowledge and Application, Taxes
Saturday, April 26
|3:00 pm
|Early Registration (2 hrs.)
Sunday, April 27
|11:00 am
|Registration Open
|1:00 pm
|Welcome and Introductions
|1:15 pm
|What's Your Ethics IQ?: 5 Principles Smart Business Officers Live By
|2:15 pm
|The Affordable Care Act and How It Translates to Higher Education
|3:15 pm
|Refreshment Break
|3:45 pm
|Continuing the Conversation: Affordable Care Act
|3:45 pm
|Internal Reporting Roundtable
|3:45 pm
|International Operations Roundtable
|3:45 pm
|Social Media Roundtable
|5:30 pm
|Welcome Reception
Monday, April 28
|7:00 am
|Networking BreakfastAt this breakfast, we encourage you to wear something from your current college or university or your alma mater. This is a great way to get to know other attendees and show your school spirit! Monday is a casual day.
|8:00 am
|Behind The Headlines
|9:15 am
|Washington Update
|10:00 am
|Refreshment Break
|10:15 am
|FASB Update
|10:15 am
|GASB Update
|11:30 am
|FASB Roundtable
|11:30 am
|GASB Roundtable
|11:30 am
|Tax Update
|12:30 pm
|LunchDuring lunch, certain tables will be designated to specific types of colleges and universities. This will allow for discussions with peers on topics pertinent to those institutions.
|2:00 pm
|Campus Energy Efficiency and Sustainability IS a Financial Decision
|2:00 pm
|Performance Funding and Communication
|2:00 pm
|The Confluence of Internal Audit, Compliance and Risk Management
|3:15 pm
|Refreshment Break
|3:30 pm
|Accounting Principles Council Update
|3:30 pm
|Credit Rating Analytics and Strategic Positioning
|3:30 pm
|The Accounting of RCM
Tuesday, April 29
|7:00 am
|Continental Breakfast
|8:00 am
|The State of Higher Education
|9:15 am
|Communicate to Persuade
|9:15 am
|Financial Statement Review for Private Institutions
|9:15 am
|Financial Statement Review for Public Institutions
|10:15 am
|10:45 am
|Data Mining/Fraud Detection
|10:45 am
|OMB's New Uniform Guidance
|12:00 pm
|Program Adjourns
Hilton Minneapolis
Explore downtown from a convenient location and comfortable accommodations at this family friendly downtown Minneapolis hotel. Enjoy a grand welcome as you arrive in the hotel lobby, offering floor-to-ceiling windows, crystal chandeliers, marble floors and a custom art collection featuring Minnesota landmarks by Minnesota artists. Indulge in delicious Midwest cuisine with a metropolitan flair or enjoy a casual cocktail and alluring appetizer at SkyWater Cuisine and Cocktails - the hotel's downtown Minneapolis restaurant.
Visit the Hilton Minneapolis website for details, including restaurants, amenities, and nearby attractions.
Room Rate
Single: $174.00
Double: $174.00
For reservations, call 612.376.1000.
Rates are guaranteed until 3/30/2014, subject to availability.
Please review our registration policies.
Please Note: NACUBO professional development programs are often sell-outs. Please secure air and hotel reservations only after confirmation of registration.
Beware of Room Block Poachers:This is the practice of companies posing as an agent or representative of an association offering hotel reservation services. They may offer a hotel room at a lower cost, and have an official sounding name such as "Exhibition Housing Management". "Poachers" will immediately charge your credit card, sometimes with a "service fee", and in many cases will not make a reservation. Be advised that this is NOT an official service. No attendee should be contacted about hotel reservations except by NACUBO. If someone outside of NACUBO contacts you, we urge you to ignore them and report them immediately to NACUBO.
Associate Vice President and Systemwide Controller
University of California Office of the President
Executive Director, Internal Audits
Johns Hopkins University
SHOW FULL BIO » Frank Bossle is the Executive Director of the Office of Hopkins Internal Audits OHIA). OHIA provides risk-based internal audit and investigative services to both the University and Johns Hopkins Health System. Frank joined Hopkins in 2000 and has prior experience in the for-profit and public accounting sectors. He has both a Bachelors (Accounting) and Masters degree (MBA) from Loyola University in Maryland. Frank is also a Certified Public Accountant. Frank is a native of Baltimore and lives in Timonium with his wife Diane and daughter Lindsay
Grand Valley State University
SHOW FULL BIO » Pam Brenzing serves as the Controller for Grand Valley State University (GVSU) located in West Michigan. She started her career as an auditor at Ernst & Young and came to GVSU in 1994. Since then GVSU has grown substantially - more than doubling in size to over 24,000 students. Pam has served as Controller since 1999 and oversees accounting, grant accounting, financial reporting, payroll and student accounts. Pam is a CPA and has a Bachelor of Science in Accounting from Calvin College and a Master of Business Administration from Grand Valley State University.
Assurance Senior Manager
Moss Adams LLP
Director, Federal Affairs
SHOW FULL BIO » Liz Clark is Director of Federal Affairs for the National Association of College and University Business Officers (NACUBO). Liz has been working to advance the goals and priorities of colleges and universities on Capitol Hill since 1999. She joined NACUBO after spending more than three and a half years leading the State University of New York (SUNY) System Office of Federal Relations in Washington, DC. Liz also served as Director of Federal Relations for Oregon State University and prior to that, she was Assistant Director of Federal Relations at Cornell University, where she was charged with overseeing Cornell University's first Washington, DC-based federal relations office. A native of Liberty, NY, Liz is a graduate of Binghamton University (SUNY) and received a Master's of Science degree in Policy Analysis and Management from Cornell University. While in graduate school, she also completed a fellowship at the University at Albany's Center for Women in Government.
Vice President, Health & Benefits Consulting
Aon Hewitt
SHOW FULL BIO » Steve Clausen is a national health care strategist and benefit consultant with over 25 years of experience working with large employers in the public and private sector. Steve serves employers across the country, bringing thought leadership around emerging trends, legislative compliance and financial impact as it relates to the their long-term health care strategy. Steve also brings specific expertise and practical experience helping clients to develop and deploy their benefits strategy, implement best parctices, deliver population health management designed to tackle poor health and identify cost managment strategies linked to improving business performance.
Wells Fargo
SHOW FULL BIO » Ms. Clayton has over twenty-five years of public finance experience and is a Director in Wells Fargo Securities' Higher Education and Non-Profit Group. Prior to joining Wells Fargo Securities, she worked at UBS. Before investment banking, Ms. Clayton was a Managing Director with Fitch Ratings where she was responsible for evaluating and recommending the ratings of various public and private institutions of higher education, cultural institutions and other not for profit entities. She also has experience as an issuer of debt with the University of Texas System where she was the Assistant Vice Chancellor of Finance. Ms. Clayton is a chartered financial analyst (CFA) and has a BBA from the University of Texas at Austin and an M.B.A. from Texas State University. Ms. Clayton is registered as a General Securities Representative (Series 7) and an Investment Banking Representative (Series 79) and has passed the Uniform Securities Agent State Law Examination (Series 63).
Accounting Specialist
NACUBO Consultants and Speakers
SHOW FULL BIO » Karen Craig is a consultant providing technical accounting, reporting, finance, and analytical expertise to not-for-profit organizations with a focus on higher education. She has worked with NACUBO on a number of financial accounting and accounting related issues and publications over the past six years. In addition, Ms. Craig has contributed to several AICPA publications for Not-for-Profit organizations including the most recent Accounting Trends and Techniques, Audit and Accounting Guide, Audit Risk Alert, and course material for the NFP Certificate. From 2002 to 2009, Ms. Craig was an Associate Controller at Stanford University where she was responsible for the overall operations of the Investment Accounting, Financial Reporting, Capital Accounting, Payroll, and Disbursements departments. Among her many responsibilities, she oversaw the completion of the annual audits and preparation of the University's financial statements and annual report. She also provided business office oversight on several financial accounting, budgeting, and human resource system implementations. Prior to Stanford, Ms. Craig was Controller at a software startup company and a Senior Audit Manager with PricewaterhouseCoopers. Ms. Craig holds a degree in Journalism and an MBA from Cal Poly, San Luis Obispo, California and is a licensed CPA in the state of California. She is a member of the AICPA's Not-for-Profit Entities Expert Panel, the AICPA Not-for-Profit Advisory Council, and is an advisor to NACUBO's Accounting Principles Council.
Senior Policy Analyst
Executive Vice President
SHOW FULL BIO » Bill Dillon Executive Vice President NACUBO Before joining NACUBO in 2004, Bill served as a business officer at both Carnegie Mellon and Chatham Universities and national vice president of market development for ARAMARK Corporation. He has a BS degree in industrial engineering from Carnegie Mellon and both an MPA in public and international affairs and a Ph.D. in higher education administration from the University of Pittsburgh. Over the years, Bill has taught undergraduate courses in operational analysis at both Carnegie Mellon and Chatham University and in the MBA program at Indiana University of Pennsylvania. He has published articles related to a wide range of educational issues in NACUBO's Business Officer magazine and other professional journals and has been a speaker at the annual meetings of the Council of Independent Colleges, the National and Eastern Associations of College and University Business Officers, the Association of Sustainability in Higher Education, the National Association of Student Personnel Administrators, the Association of College Unions International and the University Risk Managers International Association. Recently Bill has been advising both the Bill and Melinda Gates Foundation and the Lumina Foundation on financial issues related to improving student success.
Auburn University
SHOW FULL BIO » Amy Douglas is a Certified Public Accountant. She has served as Auburn University's Controller since 2010. Ms. Douglas joined the university in 1999 working in Internal Audit and moved to Financial Reporting in 2005. Raised in Auburn, Amy attended Auburn University, and upon graduating, began her career in public accounting with Pricewatherhouse Coopers. Ms. Douglas is the chair of the university's Banner Finance Committee and a member of the University Wide Information System team and the Banner Oversight team. Amy also participates in Ellucian's Finance and General Community Source Initiative Committees.
Senior Vice President
Moody's Investors Service
Campus Strategies, LLC
SHOW FULL BIO » Larry Goldstein is the president of Campus Strategies, LLC—a management consulting firm providing services to colleges and universities as well as organizations serving higher education. Larry writes and speaks frequently on various subjects related to higher education finance and management. His most recent book is College and University Budgeting: Foundations for Institutional Effectiveness, published by NACUBO in 2012. Prior to establishing Campus Strategies, LLC, in 2001, Larry served as NACUBO's senior vice president and treasurer. Before joining NACUBO he spent 20 years in financial administration positions on four college campuses. In his last campus position he was the University of Louisville's chief financial officer. Larry, a certified public accountant, earned a Bachelor of Accountancy degree from Walsh College and a Master of Science degree from the University of Virginia. He is a recipient of NACUBO's Daniel D. Robinson Award in recognition of his contributions to higher education accounting and financial reporting.
Director, Facilities Management & Environmental Policy
SHOW FULL BIO » At the National Association of College and University Business Officer (NACUBO), Sally is the Director of Facilities Management and Environmental Policy since April 2013. She works collaboratively throughout the organization to deliver innovative, high quality information, programs, products and services for the membership and other stakeholders relating to facilities and sustainability issues. Sally staffs the Sustainable Advisory Panel and is interweaving environmental sustainability programs to align with the NACUBO's programs that promote sound financial sustainability stewardship. Before joining NACUBO she served as the System Director for Facilities Planning at Minnesota State Colleges & Universities (MnSCU) Office of the Chancellor for thirteen years. She was responsible for planning oversight of 27 million square feet in 54 campus locations which is structurally composed of 7 state universities and 25 two-year institutions with multiple campus sites with over 350,000 students. The capital budget process under her responsibility garnered over $962 million dollars (more than any other state agency). Prior to MnSCU she was a team leader at the Department of Administration for the correctional system, capitol grounds and community college system. Before that work she was an architect in the private sector working with community and nonprofit groups and an architectural instructor at two separate technical colleges. She has an Environmental Design degree and the professional Architectural degree from the Institute of Technology at the University of Minnesota. In 2008 she was elevated as a fellow in the American Institute of Architects in the pubic architecture category. She was the first chosen in this category from Minnesota due to her advancing the quality of planning and programming in the state's public architecture. In 2009 she became LEED Accredited Professional certified (Leadership in Energy and Environmental Design).
Metropolitan State University
SHOW FULL BIO » Sue K. Hammersmith has enjoyed a distinguished career in public higher education. With an undergraduate major in anthropology and a master's degree and Ph.D. in sociology – all from Indiana University – she has a keen interest in human culture, social change, and organizational development. Hammersmith has served as president of Metropolitan State University since 2008. Metropolitan State is one of seven state universities in the Minnesota State Colleges and Universities system. It serves as the comprehensive state university in the Twin Cities metropolitan region, and it enrolls over 11,000 students a year. Under Hammersmith's tenure, its enrollments have grown by 20%, its enrollment of students of color has increased by 35%, and the number of degrees conferred has grown by 38%. Designed to serve post-traditional students including transfer students and working adults, Metropolitan State University is regarded by many as the nation's premier university for lifelong learning. Hammersmith previously served as Provost and Vice Chancellor for Academic Affairs at the University of Wisconsin-Green Bay (2002-2008), as Dean of the College of Arts and Sciences at Ferris State University (1987-2002), and as founding Dean of the University College at Ball State University (1985-1987). At Indiana University-Purdue University at Indianapolis (1976-85), Hammersmith served as a tenured faculty member in sociology and as assistant dean of the Indiana University School of Liberal Arts. Hammersmith began her career as a research associate at the Alfred C. Kinsey Institute for Sex Research at Indiana University. Her groundbreaking research in conjunction with the Kinsey Institute produced major scientific breakthroughs in the study of sexual orientation, homosexual identity, and related topics. A number of her published works have been translated into foreign languages. Her academic research and scholarship also led to numerous national media appearances and interviews, including appearances on the Oprah Winfrey show, Good Morning America!, and The Today Show. Hammersmith has received numerous awards for her contributions in the areas of leadership, scholarship, and civil rights. Hammersmith's areas of special interest include international education, cultural diversity, anti-racism, and the fine and performing arts.
Tax Advisor
University of South Florida
SHOW FULL BIO » Anne Jetmundsen is the Tax Advisor for the University of South Florida (USF) in Tampa, Florida and is Chair of the NACUBO Tax Council. She served on the IRS Information Reporting Program Advisory Committee (IRPAC) in 2011-2013. Ms. Jetmundsen has been instrumental in implementing tax compliance programs at USF for areas including unrelated business income tax, sales tax, fringe benefits, independent contractor and scholarship classification. Prior to assuming the Tax Advisor position in 1996, Ms. Jetmundsen was employed in the tax departments of TECO Energy, Inc. and KPMG Peat Marwick.
Vice President, Financial Affairs
University of San Francisco
Vice President, Health & Benefits Consulting
Aon Hewitt
SHOW FULL BIO » Leah is a Senior Consultant in our Health and Benefits practice located in Minneapolis, MN. She has been with Aon Hewitt for seventeen years. Her consulting responsibilities encompass a broad range of activities in health and welfare program strategy, design, health care reform, vendor evaluation and implementation. Some of the projects she has managed include: leading strategic projects focused on driving cost savings and consumerism; redesign and bid work for major mergers/acquisitions; developing strategies around health management, behavior change and wellness initiatives and management of vendor marketing and renewal processes. Leah earned her Bachelor of Arts degree with honors in management and political science from Gustavus Adolphus College located in St. Peter, Minnesota. Some of the clients Leah has worked with include: Ceridian Corporation, Deluxe Corporation, SCL Health System, SUPERVALU INC., The Travelers Companies, Inc., The Toro Company, and Voith AG.
Managing Director
Huron Consulting Group
SHOW FULL BIO » Andrew is a Managing Director in Huron Consulting Group's Higher Education Practice. He helps colleges and universities maximize, allocate and leverage financial resources. Andrew's optimization projects include revenue enhancement and cost reduction initiatives; financial modeling and budget planning initiatives; and organizational assessment and business process redesign initiatives. Andrew has led optimization projects at over 30 institutions and his recent clients include Auburn University, North Dakota University, the University of Kentucky, Drexel University and Ohio University.
Associate Director: Tax Compliance
University of Central Florida
SHOW FULL BIO » Joel Levenson is currently the associate director for tax compliance at the University of Central Florida located in Orlando, Florida. His primary responsibilities include coordination of audits, review of UBIT methodologies, opine on worker classification issues, tax-exempt debt issues and ensure compliance with other Federal & State taxing authorities. Joel became a member of the IRS Information Reporting Program Advisory Committee in 2016. Joel is proudly involved with NACUBO, serving as a member of the Tax Council. He has been involved with NACUBO's advocacy efforts involving Forms 1098-T and commenting on proposed legislation. He was a recipient of the 2015 NACUBO Tax Award. Prior to joining UCF in 2009, he worked as a tax supervisor at McGladrey focusing on FAS109, FIN48, C & S Corps, IRS audit response and international compliance. He was heavily involved with recruiting & training. Joel graduated from the University of Central Florida with a B.S. in Accounting and an MST. Joel and his wife are raising two lovely daughters.
University of North Dakota Main Campus
SHOW FULL BIO » Sharon Loiland has 20 years of higher education accounting experience. She is currently the controller at the University of North Dakota in Grand Forks, ND. Her responsibilities include financial reporting and managing the departments of Accounting Services, Student Account Services, Purchasing and Asset Management. Before joining the University of North Dakota, Sharon was the controller at Minot State University. She has also worked in banking and health care. Sharon received a Bachelor of Science degree in accounting from Minnesota State University Moorhead and is a Certified Public Accountant.
Grant Thornton LLP
SHOW FULL BIO » Kim McCormick is a partner with Grant Thornton, LLP in the San Francisco Bay Area. She has 30 years of experience working with all types of not-for-profit organizations and governments and currently serves as an audit partner for several colleges and universities, religious organizations, museums, foundations, social service organizations and many organizations subject to Uniform Guidance. Kim previously served on the Executive Committee of the AICPA's Governmental Audit Quality Center and is currently chairing the planning committees for the AICPA's National Governmental Accounting and Auditing Update and the CalCPA Not-For-Profit Organizations Conference. Kim serves on the audit committee of Northern California Grantmakers and is a member of the AICPA and CalCPA.
Assistant Director
Financial Accounting Standards Board
SHOW FULL BIO » Jeffrey D. Mechanick FASB Assistant Director Jeff Mechanick is an Assistant Director at the Financial Accounting Standards Board (FASB). In that role, he provides strategic and technical oversight of all activities involving nonpublic entities (private companies and not-for-profit organizations (NPOs)), oversees staff support for the Private Company Council, chairs the FASB's Not-for-Profit Advisory Committee, and participates in some of the FASB's broader outreach activities. He has also been the lead staff person for the AICPA/FAF/NASBA Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group. Prior to joining the FASB, Mr. Mechanick spent a combined twenty years working in and with the not-for-profit sector, as the chief financial officer of Planned Parenthood Federation of America, Inc., and before that, as a senior audit manager with KPMG, LLP. Mr. Mechanick earned a Bachelor of Arts degree in biological sciences from The University of Chicago and an MBA in professional accounting from Rutgers University. He is a member of the AICPA and the New York State Society of CPAs, and has served on the AICPA's NPO Expert Panel.
Director, Accounting Policy
SHOW FULL BIO » Jonathan Meyer is Certified Public Accountant with over a dozen years experience in a wide variety of global accounting investigations and disputes. He specializes in accounting and financial investigations that involve large datasets and require innovative approaches to efficiently analysis data from disparate sources. Prior to joining KPMG, he worked in a number of markets, including five years living in London. Jonathan is a Director in the Chicago office of KPMG's U.S. Forensic Advisory Services practice.
Senior Advisor
SHOW FULL BIO » Lou Mezzina is an audit partner, based in KPMG's New York office, and is KPMG's National Industry Director for Higher Education and Other Not-for-Profits. With more than 35 years of experience, Lou has served many of KPMG's college and university, as well as other not-for-profit organization clients. In his national role, he serves as a resource to audit committees and management of several of the firm's clients and their KPMG service teams and leads internal knowledge sharing efforts. Lou led KPMG's contributing team in the development of Strategic Financial Analysis for Higher Education – Sixth & Seventh Editions. He is a frequent presenter for KPMG, AICPA, and NACUBO conferences and seminars as well as a frequent speaker on matters of interest to higher education and other not-for-profit organizations. Lou is a former chairman of the Not-for-Profit Organizations Committee of the New York State Society of Certified Public Accountants and served a three-year term on the Not-for-Profit Organizations Committee of the AICPA. He is a past president of the Make-A-Wish Foundation of Metro New York.
Crowe Horwath LLP
SHOW FULL BIO » Stuart J. Miller, Partner Crowe Horwath LLP Mr. Miller has over twenty-eightyears of audit and business advisory experience in the public sector arena, specializing in higher education, research organizations, private foundations, religious institutions, membership organizations, and social service agencies. He has served some of the largest and most prestigious institutions in the Midwest. Mr. Miller has significant experience in financial reporting, budgeting, governmental regulations, organizational reviews and business process redesign. He is a regular conference speaker on subjects impacting not-for-profit organizations. Mr. Miller is a member of the American Institute of Certified Public Accountants, Illinois CPA Society, Donors Forum, and the National Association of College and University Business Officers. Currently, he sits on the Boards of Directors of Donors Forum and the Poetry Foundation. Mr. Miller graduated from The Ohio State University in 1985 with a Bachelor of Science in Business Administration.
Associate Vice President for Finance and Controller
University of Notre Dame
SHOW FULL BIO » Andrew (Drew) M. Paluf, a 1980 Notre Dame graduate, has been controller of the University since January 1997. He was promoted to Associate Vice President for Finance in July 2010. As associate vice president & controller, Mr. Paluf oversees seven University units - accounting & financial services, financial reporting & analysis, research and sponsored programs accounting, payroll, accounts payable, tax, and accounting operations and advisory services - and is responsible for financial statement preparation and all accounting activities. He is a current board member of the University of Notre Dame in England and is responsible for several leadership teams on campus involving University-wide initiatives. The University of Notre Dame is currently ranked as one of the nation's top twelve endowed institutions in the country. Prior to returning to his alma mater, Mr. Paluf spent seven years in a variety of finance and corporate development positions with Ferro Corporation, a Cleveland-based manufacturer of specialty materials, chemicals and plastics, for industries worldwide. Before joining Ferro, Mr. Paluf spent two years in corporate development with NACCO Industries and seven years in the Cleveland offices of Ernst & Young, both in their consulting and auditing practices. An accountancy major at Notre Dame, Mr. Paluf earned a masters of business administration degree from Indiana University in 1984 and has been a Certified Public Accountant since 1982. He and his wife, Kelly, a 1982 Notre Dame graduate, shared the Cleveland clubs Award of the Year in 1996. Mr. Paluf was born and raised in Cleveland, Ohio. Recently, Mr. Paluf served as an ex-officio member of the American Institute for Certified Public Accountant's Not for Profit Expert Panel in addition to serving as a member of the National Association of College and University Business Officer's ("NACUBO") Accounting Principles Council. Additionally he was a member of the Board of Regents at St. Ignatius High School in Cleveland, OH and sat on the board of directors of Michiana Telecasting Corporation, South Bend's NBC affiliate. He is an active member of both the finance committee for St. Anthony's Parish in South Bend and the school board for the Ft Wayne-South Bend Diocese. Mr. Paluf was recognized by NACUBO as the 2009 Daniel D Robinson Award winner for outstanding individual contributions to the field of College and University Accounting and Operations by his peers.
Executive Director
National Association of State Budget Officers
SHOW FULL BIO » Scott D. Pattison has served as the Executive Director of the National Association of State Budget Officers (NASBO) in Washington, D.C. since 2001. Founded in 1945, NASBO serves as the professional organization for all state budget officers of the fifty states and U.S. territories. NASBO collects data and publishes numerous reports on state fiscal conditions and organizes meetings and training for budget and finance officials. The organization also provides public officials, the media and citizens detailed information on state financial management and budgeting. Prior to coming to NASBO, Pattison served for four years as Virginia's state budget director and also headed the Regulatory and Economic Analysis section of the Virginia Department of Planning and Budget. He previously served in a variety of capacities in the office of the Virginia Attorney General, including as Counsel on finance issues. Pattison has served on numerous boards and has been an adjunct faculty member at the University of Richmond and recently served on the board of Old Dominion University. He is a fellow with the National Academy of Public Administration (NAPA) and is currently Vice Chair of the Association for Budgeting and Financial Management (ABFM). Pattison began his career as an attorney with the federal government serving in several positions at the U.S. Federal Trade Commission (FTC) in Washington, D.C. including as an Attorney-Advisor. Pattison graduated Phi Beta Kappa from the George Washington University in Washington, D.C. and received his law degree from the University of Virginia. Identified as an important "Player" in public policy by The Washington Post, Pattison is frequently interviewed by national news organizations including The New York Times and National Public Radio.
Vice President and Director, Finance, Administration & Business
University of Minnesota at Morris
SHOW FULL BIO » Lowell Rasmussen Vice Chancellor, Finance and Facilities University of Minnesota, Morris 600 East 4th Street, Morris, MN 56267 Lowell Rasmussen serves the University of Minnesota, Morris as the Vice Chancellor for Finance and Facilities. He earned his bachelor's and master's degree at Mankato State University. Before joining the Morris campus community, Rasmussen served as Plant Services Director at the University of Minnesota's Waseca campus. Rasmussen has been working in the University system since 1977. Prior to that Mr. Rasmussen served in private industry. Rasmussen directs the activities of finance and facilities on the Morris campus. Morris has taken a proactive approach to sustainable energy and distributed generation. The campus has received national recognition for the work in renewable energy and carbon reduction tied to local economic development. He has been an invited speaker for national renewable and alternative energy conferences and organizations, and recipient of USDA and DOE research grants in biomass and distributed generation.
Vice President and Treasurer
Carleton College
SHOW FULL BIO » Fred Rogers has been the vice president and treasurer of Carleton College since August 2004. Prior to coming to Carleton, he served as Cornell University's vice president and chief financial officer for 10 years. Fred served as vice president of business affairs and chief financial officer of Carnegie Mellon University for 9 years before going to Cornell. He served for one year as the Executive Assistant to the Secretary of Labor and Industry of the Commonwealth of Pennsylvania, while on leave from Carnegie Mellon. After graduating from Carleton in 1972 with a BA in mathematics, he received an MS with distinction from Carnegie Mellon's Heinz School of Public Policy in 1974 and began his career at Carnegie Mellon in Institutional Research. Rogers has served on a number of boards of Directors including EACUBO and the Council of Government Relations (COGR). He has long served as a trustee of the Lebanese American University, having graduated from the American Community School in Beirut while his family was living in Saudi Arabia. Rogers now serves as the chair of the NACUBO Sustainability Advisory Committee, and is the President of the Northfield Economic Development Authority and a member of Rotary International. Rogers has been a presenter at many professional meetings and organizations including: NACUBO, EACUBO, COGR and EDUCAUSE. While representing Cornell on the board of COGR, he served two years as the chair of the Costing Policies Committee and two years as chairman of the COGR Board. Rogers taught in the SACUBO/University of Kentucky CBMI Program and the NACUBO Executive Leadership Symposium before he helped to initiate the EACUBO/Cornell University Administrative Management Institute(AMI). He continued to direct and lead AMI each summer for 21 years, before retiring from that position in 2014. Rogers has written or co-authored a series of white papers with the Commonfund Institute on the subject of endowment management and giving that are available on the Commonfund website. In 1998 Rogers received the Alumni Merit Award from Carnegie Mellon University and in 2010 was selected as the Small Endowment Manager of the Year by Institutional Investor Magazine. In 2013 Rogers was named the NACUBO Distinguished Business Officer of the year. Rogers is married to his Carleton classmate, Jenny Hartley ('72). They have three grown children and one grandchild and live in Northfield.
Senior Fellow, Finance & Campus Management
Controller and Director of Financial Operations
University of Michigan
SHOW FULL BIO » Cheryl Soper is the controller and director of financial operations for the University of Michigan. Her responsibilities include financial reporting and the integrity of all underlying accounting records; accounting services and investment accounting; student financial services including student billing and loans; cost reimbursement activities including the f&a rate proposal; and payroll. . Prior to joining the University of Michigan in 2001, Cheryl was a senior manager at PricewaterhouseCoopers, where she provided accounting and auditing services to a wide variety of education, not-for-profit and other organizations, including SEC companies. Cheryl, a B.B.A. graduate of the University of Michigan, is a Certified Public Accountant and past chair of the National Association of College and University Business Officials (NACUBO) Accounting Principles Council. Cheryl received the Daniel D. Robinson Accounting Award from NACUBO in 2010 for her ongoing commitment to the advancement of college and university accounting and financial reporting. In Ann Arbor, Cheryl serves as a board and advisory committee member of local community, arts and cultural organizations.
Associate Vice President
Clemson University
SHOW FULL BIO » Charles Tegen serves Clemson University as an Associate VP for Enterprise Risk Management. He is a certified public accountant with over 35 years experience in positions related to higher education and governmental accounting and financial reporting. Charles has served as chair for the NACUBO Board of Directors and currently is serving as the higher education representative on the Governmental Accounting Standards Advisory Council. He has received NACUBO's Daniel D. Robinson award, which recognizes individual excellence and leadership in the advancement of college and university accounting and reporting. Charles has been a frequent speaker at NACUBO and the related regional associations professional development programs.
Director of Health and Safety, DIS - Study Abroad in Scandinavia
University of Minnesota-Twin Cities
SHOW FULL BIO » Stacey R. Bolton Tsantir is the Director of International Health, Safety and Compliance at the University of Minnesota. Mrs. Tsantir is responsible for international health, safety, and liability issues for students, staff and faculty across the University's five-campus system. She manages the university's international policies, emergency planning and response, international medical and security insurance, international travel committee, and the faculty/staff travel registry. She is also leading a new effort to provide global operational compliance support to the university's research, outreach, and teaching activities around the world. Ms. Tsantir is the 2014 past-chair of NAFSA's Education Abroad Knowledge Committee's Health and Safety subcommittee. She has a Juris Doctor in Law, Master of Arts in education policy and administration with a focus on comparative and international development education (CIDE), and a Bachelor of Science in communications and journalism. She has traveled to every continent with the exception of Antarctica and has lived in Belgium, Australia, and Japan.
Plante & Moran, PLLC
SHOW FULL BIO » Partner - Higher Education Group Leader, Plante & Moran, PLLC Vicki has more than 25 years of experience in accounting, auditing and tax for colleges and universities, not-for-profit corporations, governmental entities, healthcare organizations, and employee benefit plans. Vicki is Plante Moran's Industry Group Leader for higher education and spends almost 100% of her time serving public and private institutions. She is the engagement partner on several state universities, community colleges and private colleges. Vicki is the co-author and lead partner on development of the State of Michigan Manual for Uniform Financial Reporting for Michigan Community College and lead facilitator for the revisions to the Michigan Community University Activities Classification Structure Manual under GASB 34/35 and serves as technical advisor to the group of seven Michigan institutions and the Michigan Community College Association in regards to the Michigan Public School Employees Retirement System and GASB 68. Vicki spends significant time on federal programs subject to Circular A-133, working with Student Financial Aid, Vocational Education, Research and Development grants, program audits, and other compliance areas. Vicki is also a frequent presenter at sessions sponsored by the Michigan Community College Business Officers Association, Purdue Accounting Forum, Association of Independent Colleges of Illinois, the Council of Michigan Foundations as well as training sessions and webinars provided by Plante Moran. Vicki has a Bachelor of Business Administration in Accounting from Western Michigan University.
Governmental Accounting Standards Board
SHOW FULL BIO » David A. Vaudt was named chairman of the Governmental Accounting Standards Board effective July 1, 2013. Mr. Vaudt came to the GASB after serving the previous 10 years as Iowa's elected state auditor. Prior to his election, Mr. Vaudt worked for 25 years in the Des Moines, Iowa office of KPMG LLP, including 13 years as an audit partner. Mr. Vaudt has served as president of the National State Auditors Association, chair of the National Association of State Boards of Accountancy, and chair of the Iowa Accountancy Examining Board. He also served on the boards of numerous nonprofit service organizations in Iowa. Mr. Vaudt, a graduate of Upper Iowa University, is a Certified Public Accountant.
The Ethics Guy
Associate Vice President
University of Utah
SHOW FULL BIO » Jeff is a long time contributor to WACUBO professional development courses, having taught both the Basic and Intermediate Accounting courses for several years. He was the main developer and now co-instructor for WACUBO's annual workshop for Academic & Unit Business Officers. He has also been actively involved with NACUBO – serving twice on their Accounting Principles Council, teaching at several forums and workshops. He received NACUBO's Professional Development Award for 2009. Mr. West is a CPA, and has over 30 years' experience in higher education finance, at four different public institutions in the Western U.S. He holds both bachelor and master degrees from Utah State University.
Assistant Vice President for Finance
Stevens Institute of Technology
SHOW FULL BIO » Mary Spina Wheeler is the Assistant Vice President for Finance at Stevens Institute of Technology. Her responsibilities include oversight of the offices of the Controller and Campus Support as well as Financial Systems, Sponsored Accounting and Cost Analysis, and Procurement. Prior to her position at Stevens Mary was the Assistant Vice President for Business Services at the Arizona State University Foundation. She has also served in various financial positions at Cornell University, St. Lawrence University and Skidmore College. Mary is the 2012 winner of the Daniel D. Robinson award and the author of NACUBO's Guide to Unitizing Investment Pools - Second Edition. She was the 2010 chair of the NACUBO Accounting Principles Council and was previously chair of the Syracuse EACUBO Regional Group. She has a B.S. degree in Accounting from the SUNY at Oswego and is a licensed CPA in the state of New York.
Director of Online Learning
Crowe Horwath LLP
SHOW FULL BIO » Brian has over fifteen (16) years of total professional experience. This includes over thirteen years of audit and business advisory experience with the majority in the Public Sector arena, specializing in audit and accounting matters impacting higher education and not-for-profit organizations. Brian has significant experience in relation to financial reporting, budgeting, and governmental regulations. He has spoken at educational conferences on a variety of topics including: • Complex Higher Education and Not-For-Profit Accounting Issues • Financial Reporting Best Practices for Higher Education and Not-for-Profit Organizations • Alternative Investments • Accounting and Auditing Annual Updates • The Impact of the AICPA Fair Value Whitepaper • Endowment Accounting
Program Overview
2014 Higher Education Accounting Forum
April 27-29, 2014
Estimated CPEs:15
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NACUBO is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.


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Editor's note: This is the first installment in Bleacher Report's NFL 1000 for the 2013 season. This signature series runs through April 24, with NFL Draft Lead Writer Matt Miller ranking the best players at every position. You can read more about the series in this introductory article. See the NFL 1000 page for more rankings as they are published.
Throw away the past, the potential and the future. Look at just this year. Who was the best quarterback in 2013? Who was the worst? That's what this ranking of signal-callers aims to identify. Throw out the narratives and the fantasy football stats and dig into the film. Then we'll see who comes out on top.
The B/R 1000 metric is based heavily on scouting each player and grading the key criteria for each position. The criteria are weighted according to importance for a possible best score of 100.
Potential is not taken into consideration. Nor are career accomplishments.
Quarterbacks are judged on accuracy (35 points), arm strength (15), decision making (30), mechanics (15) and mobility (5).
In the case of ties, our team asked, "Which player would I rather have on my team?" and set the rankings accordingly.
Subjective? Yes. But ties are no fun.
Each player was scouted by me and a team of experienced evaluators, with these key criteria in mind. The following scouting reports and grades are the work of months of film study from our team.
All statistics from Pro Football Focus (subscription required). Players' heights, weights and seasons played from NFL.com.


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Debates of Nov. 8th, 2002
House of Commons Hansard #25 of the 37th Parliament, 2nd Session. (The original version is on Parliament's site.) The word of the day was international.
- Export and Import of Rough Diamonds Act
- Point of Order
- Canadian Women's Soccer Team
- Stan Zuke
- Epidermolysis Bullosa
- Wine Industry
- Parliamentarians for Global Action
- Entrepreneur of the Year
- The Environment
- Municipal Elections
- National Seniors Safety Week
- Prime Minister of Canada
- Remembrance Day
- Member for LaSalle—Émard
- Highway Infrastructure
- Remembrance Day
- Ramadan
- National Defence
- Iraq
- Government Contracts
- Health
- Citizenship and Immigration
- Firearms Registry
- Kyoto Protocol
- Child Pornography
- Foreign Affairs
- Kyoto Protocol
- The Economy
- Iraq
- Border Security
- National Defence
- Conflict of Interest
- Canada Elections Act
- Agropur Plant in Chambord
- National Parks
- National Security
- Infrastructure
- National Parks
- Search and Rescue
- Financial Institutions
- Afghanistan
- Government Contracts
- Employment Insurance
- Presence in Gallery
- Remembrance Day
- Points of Order
- Technology Partnerships Canada
- Government Response to Petitions
- Criminal Code
- Electoral Boundaries Readjustment Act
- Telecommunications Act
- Petitions
- Questions on the Order Paper
- Export and Import of Rough Diamonds Act
- Citizenship of Canada Act
- Special Joint Committee on Kyoto
Epidermolysis Bullosa
Statements by Members
November 8th, 2002 / 11 a.m.
Sarmite Bulte Parkdale—High Park, ON
Mr. Speaker, the week of October 28 to November 4 is Epidermolysis Bullosa (EB) Awareness Week. In 1999 the city of Toronto proclaimed that week as EB Awareness Week. This is a special week set aside each year to recognize and increase awareness of this group of rare and genetic skin diseases for which there is no cure.
EB presents symptoms and affects patients in different ways, with the most severe cases requiring intensive nursing care similar to the treatment given to burn patients.
I would like to recognize my constituent, Kevin Campbell, for his determination and hard work for making EB awareness a reality. I would like to encourage everyone to support the EB Research Association efforts and events to increase public awareness of this disease.
Mr. Speaker, through these efforts I hope the day will come when this devastating rare skin disease is wiped from the face of the earth.
Wine Industry
Statements by Members
11 a.m.
Larry Bagnell Yukon, YT
Mr. Speaker, Yukon has great placer gold, but British Columbia has another type of gold. I am pleased to rise today to congratulate the wineries in British Columbia on winning 152 out of the 268 medals handed out at the Canadian Wine Awards.
British Columbia wines are recognized around the world for their fine quality and the strong showing in this year's competition confirms this. This was the second annual award ceremony sponsored by Wine Access magazine. Wineries from across Canada attended the ceremony at the Empress Hotel in Victoria. The wines were judged by a panel of eight Canadian wine writers and tasters in a blind test last August. The categories which included red wine of the year, reflect the increasing sophistication, diversity and quality of domestic Canadian wines.
I ask the House to join me in congratulating all the winners of this year's awards.
Parliamentarians for Global Action
Statements by Members
11 a.m.
Irwin Cotler Mount Royal, QC
Mr. Speaker, the Parliamentarians for Global Action concluded its annual forum with the adoption of the "Ottawa Action Plan for the International Criminal Court", whose centrepiece is the promotion and protection of the independence and integrity of the court from untoward challenges, including the attempt by the United States to immunize its nationals from the jurisdiction of the court, and to seek bilateral immunity agreements for that purpose.
The historic declaration, adopted unanimously by some 100 parliamentarians from 50 countries, constitutes an unprecedented international parliamentary declaration of support for the court. The declaration resolved also to launch an international parliamentary assembly for the ICC which will serve, inter alia, as an oversight body of the assembly of state parties, as well as a support system for the promotion of the universality and equitability of the ratification process, and the adoption of corresponding implementing legislation for the construction of a system of global justice for the 21st century.
The forum also expressed its support for the doctrine of the duty to protect, involving the prevention of mass atrocities, the intervention where necessary, and the obligation to rebuild. Rwanda is a case study of the failure to prevent, and the failure to intervene in a preventable genocide.
Entrepreneur of the Year
Statements by Members
11:05 a.m.
Canadian Alliance
Peter Goldring Edmonton Centre-East, AB
Mr. Speaker, the Ernst & Young Entrepreneur of the Year National Award for Canada was announced last evening.
The finalists were: Pacific region, Gregory Peet, President and CEO of A.L.I. Technologies; Prairie region, David B. Robson, Chairman and CEO of Veritas DGC Inc.; Ontario, Warren Goldring, Chairman and co-founder of AGF Management; Quebec, Robert Walsh, Chairman and President, Forensic Technology; Atlantic Region, Ches Penney, Chairman and founder, The Penney Group of Companies.
David Robson of Veritas in Calgary has been chosen the entrepreneur of the year from finalists of the best of the best in business across Canada, from the movers who drive Canada's economic growth. Mr. Robson will now go on to represent Canada at the international entrepreneur of the year awards in Monaco in 2003.
I wish to congratulate Mr. David Robson and the regional finalists for their tremendous contribution to business in Canada.
The Environment
Statements by Members
11:05 a.m.
Nancy Karetak-Lindell Nunavut, NU
Mr. Speaker, I am pleased to inform the House that Sheila Watt-Cloutier, President of Inuit Circumpolar Conference has been awarded the inaugural Global Award for the Environment 2002 by the World Association of Non-governmental Organizations.
The Global Award for the Environment 2002 was given to ICC in acknowledgment of the comprehensive work done by this international Inuit organization toward the Stockholm convention on persistent organic pollutants, which was the first global convention to single out the Arctic. POPs are a serious concern to the people of the Arctic and the work that ICC does is imperative to the health of all Inuit.
I thank the ICC for bringing international attention to the seriousness of this issue and I wish to congratulate Sheila.
Municipal Elections
Statements by Members
11:05 a.m.
Gilles-A. Perron Rivière-des-Mille-Îles, QC
Mr. Speaker, on Sunday, November 3, municipal elections were held in three municipalities in my riding. I welcome this opportunity to extend my warmest congratulations to those who were elected.
The people of Deux-Montagnes have placed their trust, for the fourth consecutive term, in mayor Pierre-Benoît Forget and, and Boisbriand residents re-elected Robert Poirier for a second term as mayor of that municipality.
I also want to point out that history was made when a woman was elected for the first time to run one of these municipalities. I am referring to Lucie Leblanc, the new mayor of Sainte-Marthe-sur-le-Lac.
Finally, I congratulate the candidates who won seats as councillors in these three municipalities.
National Seniors Safety Week
Statements by Members
11:05 a.m.
Marcel Proulx Hull—Aylmer, QC
Mr. Speaker, the week of November 6 to 12 is National Seniors Safety Week.
Seniors place a high value on their independence, and that means living in their own home for as long as possible. Unfortunately, independence can be greatly impaired by a simple fall.
Adaptations can be made to seniors' homes to prevent falls. It is important to limit risks, particularly in stairways and bathrooms. Help is available from various health and safety services in our communities. Seniors must not hesitate to contact them.
Given that the Canadian population is aging, our society must get in touch with the concerns of our seniors.
I therefore urge Canadians to ensure that the seniors around them are safe.
Prime Minister of Canada
Statements by Members
11:05 a.m.
Canadian Alliance
Jim Abbott Kootenay—Columbia, BC
Mr. Speaker, thoughtful Canadians are shocked as they watch the Prime Minister drive the House of Commons to the basement level of relevance.
He is using this great institution as his toy. In a fit of petulance the Prime Minister has advanced the prospect of a general election to regain control of his fractious backbench. The unmitigated arrogance of his cabinet knows no bounds. His labour minister said, "Could we win an election with this Prime Minister? Tomorrow morning we could, look at his record".
Well let us look at his record. He has terminated debate, shut up members of Parliament, and treated Liberal backbenchers as mindless voting machines more often than any Prime Minister in the history of Canada.
Issues like Kyoto ratification and health care are on this Parliament's agenda, but I fear the rubber stamp he expects from us. The Prime Minister's petulant outburst is an embarrassment to all of us who take democracy seriously. He has lost control of his party and the moral authority to continue to govern.
Why does he not do the honourable thing and leave, now?
Remembrance Day
Statements by Members
11:10 a.m.
Raymonde Folco Laval West, QC
Mr. Speaker, most of us will be in our ridings on Remembrance Day, November 11. Like millions of Canadians across this country, we will take part in local commemorative ceremonies. This is a rare opportunity to commemorate a common cause, the memory of the sacrifice and our gratitude for those who gave their lives to protect our country.
This day is a unique opportunity to reflect on the meaning of sacrifice and service. We must take this opportunity to discuss this with our children, teach them about Canadian history and learn more about it ourselves.
Words alone cannot express our gratitude to veterans. The least we can do is to look them in the eyes and promise that we will preserve the memory of their sacrifice.
Lest we forget.
Remembrance Day
Statements by Members
11:10 a.m.
Joe Comartin Windsor—St. Clair, ON
Mr. Speaker, this coming Monday, November 11, as we gather to commemorate Remembrance Day in communities throughout Canada it is appropriate for us to remember the sacrifices of the thousands of Canadians who served our nation.
This year marks the 60th anniversary of the Dieppe Raid. Almost 5,000 Canadians took part in the raid. Over 900 were killed and hundreds more were wounded or captured. Many of those who gave their lives or were captured were members of the Essex and Kent Scottish Regiment, a regiment, as the name suggests, that comes from my area of Ontario. This summer the mayor of Windsor had a dinner commemorating this event and I was very impressed how those who had survived continued to contribute to Canada.
On Monday, and throughout the year, let us never forget those who have sacrificed their lives for the freedom of Canada. We will remember them.
Member for LaSalle—Émard
Statements by Members
11:10 a.m.
Yvan Loubier Saint-Hyacinthe—Bagot, QC
Mr. Speaker, an article that appeared yesterday in Le Soleil said that the member for LaSalle—Émard, and leadership candidate for his party, would increase funding for health care, education and social services if he were the head of government.
However, when he was Minister of Finance, the member for LaSalle—Émard cut more than $30 billion from provincial transfer payments, in addition to regularly pilfering from the employment insurance fund, to the tune of another $40 billion.
In this same article, he had the nerve to say, "I think it is unforgiveable that we have not established a program to provide services to people with disabilities".
The member, when he was Minister of Finance, tightened the rules for eligibility for the disability tax credit, thereby forcing thousands of persons with disabilities to live below the poverty level.
The member for LaSalle—Émard, leadership candidate for the Liberal party of Canada, has been a member of this government for nine years. He is behind all of the drastic cuts that hit the most disadvantaged, the sick and people with disabilities.
I hope that people will remember this. Such hypocrisy.
Highway Infrastructure
Statements by Members
11:10 a.m.
Mark Assad Gatineau, QC
Mr. Speaker, the statements made by the Quebec minister responsible for the Outaouais region, Sylvain Simard, concerning highway 50, generated confusion among Outaouais residents. The allegations made by the minister were not accurate.
I would therefore ask the federal Minister of Transport to inform the Quebec Minister of Transport that Quebec has the option of including highway 50 in the national highway system, since highway construction is a provincial jurisdiction.
Moreover, the Quebec government has not yet deemed it necessary to ask for the $108 million currently available under the strategic highway infrastructure program.
If Quebec wants to use the $108 million put at its disposal by the Government of Canada, it must have highway 50 included in the national highway system. Then, highway 50 can be included in the strategic highway infrastructure program.
Remembrance Day
Statements by Members
11:10 a.m.
Progressive Conservative
Bill Casey Cumberland—Colchester, NS
Mr. Speaker, every year November 11 is marked with ceremonies, wreaths and moments of silence for those who have served our country with heroic dedication and courage, those who have given up the precious gift of life for our freedom.
Much of the focus is on wars of long ago, but this year is the first that Canadians have actually been lost in battle. We are clearly reminded of the incredible contribution of our military personnel and the contribution they make to our country and their selfless dedication to our safety and security.
While all Canadians will pause and remember the efforts of our military on Monday, those in my riding of Cumberland--Colchester will feel firsthand the fresh impact of remembrance. Private Nathan Smith, 27, of Tatamagouche, Nova Scotia, was one of the soldiers that was lost during the Afghanistan campaign. He was a young and heroic Canadian who like many before him served with dedication and whose sacrifice will never, ever be forgotten.
Statements by Members
11:15 a.m.
Jacques Saada Brossard—La Prairie, QC
Mr. Speaker, I would like to wish all Muslims in Canada a Ramadan Mubarak.
Wednesday marked the beginning of the month-long fast in which Muslims from all over the world abstain from food and drink from sunrise to sunset. It is a time when Muslims focus on family, communal prayers, alms-giving, self-reflection and community building. It is a time for peace and harmony.
Ramadan presents an opportunity for Canadians to learn more about each other. It is an opportunity to learn more about Islam and about the Muslim community in Canada. Canadians are committed to nurturing and cherishing our diversity. We share a vision of a country where diverse backgrounds of citizens are recognized and appreciated. The end of Ramadan will be marked by celebration and prayer on Eid ul-Fitr , or feast of the fast-breaking, on December 6.
Statements by Members
11:15 a.m.
The Speaker
Hon. members have already noticed that some of our lights have stopped working.
The Speaker can only say that I was concerned that our television viewers might not think that the House was as bright as it might be, but I was sure that the questions and answers would be no less dim than they would otherwise be with the lights in their current state. But now that all is illuminated again, all is sweetness and light, and we can continue with oral questions.