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Let's face it: the opening week of the NFL each season
typically features at least one storyline that would
probably get rejected by Hollywood. By now, we know that we should
expect injuries – some of the season-ending variety –
and some disappointment as one or more of our "foundation"
fantasy players gets shut down by an opponent for seemingly no
reason. But what happens when the script the NFL just doesn't
make any sense? Let's examine:
Player A suffers a major knee injury at the end of last season
that not only should have landed him on the Physically Unable
to Perform (PUP) list, but made him something of an afterthought
for the entire 2012 season. Furthermore, this same player was
not allowed to be tackled in practice as recently as two weeks
ago and was deemed a game-time decision at that time – which
is almost always an ominous sign for a player when a decision
like that is made so far ahead of time. Player B leads the league
in rushing in 2011 (revealing later that he did so with a bum
knee), holds out all preseason long and returns to a full workload
when the man who performed so well in his place during the preseason
cannot stay healthy for a single half. Player C also holds out
for the majority of the exhibition season, only to find six targets
and a touchdown in an offense that was too complex to learn (or
at least pick up) in two weeks.
By now, it should be rather obvious the players I'm referring
to are Adrian Peterson, Maurice Jones-Drew and Mike Wallace, respectively.
The trio took a combined zero snaps in the preseason, only to
turn logic – and the value of preparation – on its
head in the opening week. After all, wasn't it just last
season that Chris Johnson served as a cautionary tale for players
who hold out and/or fail to get their work in during training
camp? Or was it that Johnson and all the other holdouts over the
last 15-20 years just reported out of shape while Peterson, Jones-Drew
and Wallace all attacked their offseason like a professional should?
It might be the right time to move Adrian
While history is merely a good indicator of the future events
– and far from 100% accurate on how things will actually play
out – the past is littered with fantasy football stars who succumbed
to a nagging hamstring pull or disappointed in a big way following
long holdouts, so it would be best to remain pessimistic about
the long-term outlooks of MJD and Wallace. If the opportunity
arises to trade either player at something approaching the value
they had last season for a similar non-holdout player at the same
position, I would advise pulling the trigger. On the other hand,
I still cannot wrap my mind around the return of Peterson, even
with his legendary work ethic. I would
suggest moving him as well following next week's matchup against
a soft Colts' run defense. The Vikings smartly called a
number of draw plays for AP in an effort to reduce any additional
stress that lateral movement would place on his surgically-repaired
knee, but as I said with Jamaal
Charles during the preseason, I did not see the burst I am
accustomed to seeing (nor did I expect to). Following the game,
Peterson suggested his knee is at 95% right now; I'd say he is
running at about 75% and benefitted greatly from a number of huge
holes against the Jags. The real test will come over the next
month when the Vikings face the defenses of the Niners, Lions,
Redskins and Cardinals. I'd like to think Minnesota will have
to be a bit more creative with its play-calling against those
Without a doubt, the opening week also serves as a pretty good
indication of how much you trust: (a) your own draft preparation
and/or (b) the "experts" that you followed during
the pre-draft process in an effort to form your rankings and/or
cheat sheets. Week 1, if anything, is the beginning of a 3-to-4
week process that gives us a decent idea of the plans each coaching
staff has for the players that matter to us in fantasy. Barring
a long-term injury, Week 1 is not the time where "the sky
is falling" or owners should be selling their top picks
for pennies on the dollar.
For an example of a player owners are already panicking over,
I present Chris
Johnson. I had the good fortune of recording Patriots-Titans
on the DVR, which allowed me to analyze Johnson's dreadful fantasy
game and watch each of his 11 rush attempts at least 3-4 times.
In my humble opinion, Johnson deserves very little of the blame
for the performance. In fact, if a running back ever had a "good"
four-yard rushing performance, this may have been it. First of
all, Tennessee's offensive line graded out as having good blocking
on just two of his 11 runs. Not surprisingly, those two rushes
were Johnson's longest runs of the game (five- and four-yard runs
on the first drive). After it initially appeared at game speed
that Johnson was dancing in the hole and running tentative, I
slowed each of his runs down and saw a player who showed no hesitation
in getting into the hole and basically got as much out of his
runs as he could. On nearly half of his carries, he made the first
defender miss (which should speak to how dominant the Patriots'
defensive front seven was on Sunday).
Like many other great runners, CJ2K is at his best when he has
an opportunity to cut back and utilize his blinding speed. I can
see why many observers – including CBS analyst Phil Simms
– thought he ran tentative at first glance, but I saw a
player who just never had a chance to operate in space. Frankly,
I expect similar poor production from Johnson against the Chargers
this week if OC Chris Palmer doesn't start getting his stud
runner on the perimeter of the defense a bit more often with some
toss and stretch plays. It will quickly become vogue to jump off
the CJ2K bandwagon if he turns in another poor performance this
week, but I'm convinced after watching the first game Johnson
is not his own worst enemy. I get it: 11 carries for four yards
from your RB1 isn't going to win fantasy football games
no matter whose fault it is, but I feel safe in saying the Patriots
will shut down multiple running games this season. An offensive
line's ability to run block can improve dramatically over
the course of the year and I expect it to because, quite frankly,
most of the coaching staff will be out of a job if the Titans'
line turns in another performance or two like this one.
In general, I am less concerned about backs who have these kind
of dreadful games – Barry Sanders had one or two in his
Hall-of-Fame career – and more concerned about the ones
where the runner either doesn't see a lot of snaps or averages
1.5-2.5 yards per carry. Why? Generally speaking, if a running
back averages less than a yard per carry in a game, his line is
getting manhandled (which was definitely the case here). On the
other hand, when a runner is averaging over 6.0 YPC, he's
typically not getting touched until he's at the second or
third level of the defense (which happened quite often for Johnson
in 2009 and 2010). It is the those "in-between" games
that generally concern me the most because, a lot of times, the
running back is either dancing too much or going down on first
contact. As far as I could tell, Johnson was regularly surrounded
by 3-4 defenders in the backfield, making the story of this game
much more about the Patriots' vastly improved defense and
less about Johnson's "demise".
Do you need more proof that Week 1 can be an aberration of sorts?
Let's examine the Bucs-Panthers contest in which one of
the league's worst defenses from a season ago not only bottled
up Cam Newton, but also held Carolina to 10 rushing yards as a
team! (Bear in mind the Panthers ran for over 2,400 yards last
season.) Now I suppose we can say the absence of Jonathan Stewart
or the wet field conditions didn't help Carolina, but I
cannot imagine that either team will see a repeat of this kind
of performance for the remainder of 2012 even though Tampa Bay
substantially upgraded its defensive personnel this offseason.
Hopefully, I've established by now that one week is hardly
enough time to panic. It is, however, a time to begin evaluating
what kind of staying power some of the surprising stars of the
first week have going forward. I've often said the time
between Week 1 and Week 2 is the most important waiver-wire week
of the season. As a result, I would like to take the next few
minutes to discuss players that exceeded our expectations. While
some of the players below will not be free agents in your league,
it is always a good idea to take a weekly inventory – especially
this early in the season – at players drafted later (or
that went undrafted) and evaluate if owners should be making a
strong push to acquire their services. Let's take a brief
look at a few players from each position and see if each player's
first week should be considered the start of something good (trend),
a flash in the pan (mirage) or if there is insufficient evidence
to make a good call at the moment (incomplete):
Sanchez – The Jets' victory over the Bills was much more about
Buffalo's awful preseason showing on defense carrying over into
the regular season than it was about New York's sudden ability
to look like it had a clue on offense. I still feel safe in saying
the Jets will struggle for points this season and be a plus matchup
for a number of upcoming defenses. Over the next four weeks, the
Jets face the Steelers, Dolphins, Niners and Texans. Good luck.
Verdict: Mirage.
Let him sit on the waiver wire.
Griffin III – In my final RG3 projection, I predicted that
he would throw for 275 yards, rush for 55 yards and account for
two touchdowns in Week 1. In other words, I wasn't all that surprised
he thrived against an average Saints defense. I've also been saying
all summer that he was a player that could have low-end QB1 value.
Verdict: Trend.
He's still a matchup QB for now, but with an incredibly high ceiling.
Flacco – As I said in my final Big
Board article, I needed Flacco to show me all the qualities
that made him the talk of the offseason before I could give him
my stamp of approval. He did that and more in Baltimore's third
preseason game against the Jags. While the Bengals will not field
one of the more elite pass defenses this season, Flacco made a
lot of respectable veteran defensive backs look pretty bad on
Monday night.
Verdict: Trend. Flacco is ready to ascend into near-elite group
of fantasy quarterbacks.
Cassel – With an aggressive OC in Brian Daboll and a running
game that will be much better than it looked in Week 1, Cassel
has a chance to be the fantasy darling he was in 2010. With that
said, his Jekyll-and-Hyde showing against the Falcons was just
the latest reminder on why it is tough to trust him.
Verdict: Incomplete. He has the supporting cast necessary
to thrive, but his maddening inconsistency will likely always
make him a fringe fantasy talent at best.
Gabbert – I suggested most of the offseason that Gabbert would
be at least a bye-week alternative while most had written him
off completely after one year. (Isn't it amazing what a decent
supporting cast and some time to develop can do for a young quarterback?)
Jacksonville's renewed emphasis on the short passing game will
work wonders for him, even if he isn't ready to be an every-week
starter in fantasy for at least one more year.
Verdict: Trend. He's on his way to being a league-average
QB, but good defenses (like the Texans this coming week) will
still make him look bad this season.
Running Backs
Ridley – Coming into 2012, the only obstacles holding Ridley
back from being an upgrade over BenJarvus Green-Ellis were the
Patriots' insistence on a backfield-by-committee approach and
ball security issues. Shane Vereen missed Week 1 due to injury
(and may miss Week 2 as well) and Ridley didn't fumble against
a soft run defense. Given the recent history of New England running
backs, Ridley needs to repeat last week's performance a few more
times and Vereen has to remain sidelined for a while longer if
Ridley is to stick as the featured back.
Verdict: Incomplete.
Talent is on Ridley's side, but Bill Belichick's gameplan-specific
use for his backs over the years is not.
Spiller – Last year, it took more than half the season before
we realized that Spiller wasn't a bust. This year, it took less
than one game for him to go from fringe flex play to a feature
back with top-10 fantasy potential.
Verdict: Trend. Fred
Jackson is reportedly out anywhere from 3-8 weeks. Based on how
bad the injury looked, I'd prepare for the pessimistic side of
that timetable. The Bills face the likes of the Patriots and Niners
before their Week 8 bye, but his all-around game should help keep
his fantasy value afloat even in those contests.
Morris – No one will debate the fact that Morris did a nice
job in his debut on 28 touches, but here's a little fun fact for
you: Tim Hightower also had 28 touches in Week 1 of last season
and was basically a fantasy afterthought three weeks later, even
before his season-ending knee injury. Long story short, if his
teammates don't know who
the starter is week-to-week, we don't either.
Verdict: Incomplete.
If Chris Cooley doesn't know the identity of the team's starting
RB for his own fantasy team, then counting on a Redskins RB for
your own fantasy team will be a huge gamble for the foreseeable
Bush – Meet this year's Mike Tolbert, at least in terms of
a Week 1 performance. While he should have more staying power
than Tolbert did in terms of a useful fantasy player all season
long, Bush is one player I might consider trading if I can convince
a panicked owner to part with a player I ranked as a RB2 before
the season (Willis McGahee would be a decent example). Bush will
visit the end zone with regularity, but touchdowns alone rarely
make for a good weekly flex play and the Bears will not play the
Colts every week.
Verdict: Both
trend and mirage. Bush's role isn't going to change, but
neither is Matt Forte's. Forte could be similar to the 2011 version
of Ryan Mathews while Bush holds his value better than Tolbert
did, doing so with fewer catches but more touchdowns.
Dwyer – Although Dwyer didn't exactly set the fantasy world
on fire with his 11-touch debut on Sunday night, he was easily
the most productive RB the Steelers had in the opener (just as
he was during the preseason). Rashard Mendenhall may be close
to returning, but Dwyer could easily be on his way to taking control
of the lead-back role in this offense soon.
Verdict: Incomplete.
It should only get better from here, assuming Mendenhall doesn't
return before the team's Week 4 bye. If this was simply a matter
of Pittsburgh playing its best player at the moment, Dwyer would
be a feature back right now. It also remains to be seen how committed
the Steelers are to Mendenhall since he is coming off a knee injury
and in the final year of his contract.
Wide Receivers
Ogletree – While I'm reasonably convinced that he isn't the
second coming of Laurent Robinson, I'm also fairly certain Ogletree
isn't a flash in the pan either (11 targets will do that, even
against back-of-the-roster defensive backs). Still, Week 1 will
likely go down as his best game of the season and, quite likely,
his career. Also bear in mind that while Jason Witten played in
the opener, he was likely at something approaching 60%. Most of
Ogletree's stat line could have very easily been Witten's last
week had he been healthy.
Verdict: Mirage. Understand I say "mirage" because
owners can't expect his 8-114-2 line to become the norm.
Treat him as a fantasy WR4 that can beat zone coverage and produce
the occasional big game against soft secondaries.
Hill - Hill knows one route – the fly pattern – but the Bills
made him look like the next great Georgia Tech receiver, following
in the footsteps of Calvin Johnson and Demaryius Thomas. While
he has the talent to get there one day, time will show he has
a long way to go to get there.
Verdict: Mirage. It may not take long for Hill to become the
Jets' best receiver, but I'm still highly skeptical
that title will mean much to fantasy owners as this season moves
Cobb – The fact that Cobb had a huge PPR game is not surprising
since his talent has had dynasty owners drooling for over a year.
Even though it was just one week, there is ample evidence the
Packers will continue to use him as an extension of the running
game, much like Darren Sproles without all the rushing attempts.
Verdict: Trend. We knew Cobb had the necessary talent from the
time he scored two touchdowns in his first NFL game last season.
Now it appears Green Bay is ready to make him a regular part of
the offense (20 plays out of the backfield, 15 plays as a receiver
in the opener).
McCluster – If Cobb is going to be Sproles-lite, then let's
call McCluster a poor man's Wes Welker. With team highs in targets
(10), receptions (six) and receiving yards (82) against Atlanta,
an inconsistent quarterback like Cassel and no receiver besides
Dwayne Bowe to command regular looks in the passing game, this
"offensive weapon" may be just now finding his NFL niche under
Verdict: Trend. Hours before Sunday's games kicked off,
NFL.com's Daniel Jeremiah – a former NFL scout –
predicted on Twitter that McCluster would catch 80 balls for the
Chiefs this season, calling McCluster a perfect scheme fit.
Jones – In the wake of David Nelson's season-ending ACL injury,
either Scott Chandler or Jones is going to benefit in a big way
in fantasy. While both players will likely spend some time in
the slot, it is a good bet Jones will assume most of the 61 catches
Nelson collected last season.
Verdict: Trend. The coaching staff tinkered with Jones in the
slot during the offseason, a move that might have been done "in
case of emergency" then, but looks brilliant now.
Shorts – Move along. Until Shorts sees more than 15 snaps,
it will be hard for him to reproduce the 4-74-1 line he posted
against a soft Vikings' secondary. Maybe he overtakes Mike Thomas
at some point, but even then, he's probably not going to be worth
the trouble.
Verdict: Mirage. It
will be a while before the third (or fourth) receiver in Jacksonville
makes a regular difference in fantasy. Shorts is not going to
overtake Justin Blackmon or Laurent Robinson anytime soon.
Tight Ends
Pitta – In yet another example of a player who didn't need
the preseason, Pitta appeared to be Flacco's favorite target against
the Bengals. After a mostly ho-hum first half of the season in
2011, Pitta began to produce games like this the one he just had
against the Bengals late last season.
Verdict: Mirage
(to a degree). As long as Ed Dickson is healthy, the Ravens'
TEs will probably take turns being the top option in a given week.
Based on the end of the last season and the beginning of this
one, however, Pitta appears to be the slightly better fantasy
play of the two for the foreseeable future.
Bennett – The Giants know how to utilize their tight ends,
so it is no surprise that a good athlete like Bennett got off
to a good start. As an upgrade over Jake Ballard and Kevin Boss,
his fantasy floor should be about 40-50 catches and six touchdowns.
Verdict: Trend. There
will be some games where Hakeem Nicks and Victor Cruz will be
able to do all the heavy lifting themselves, but for someone like
Bennett who was drafted late in fantasy, he'll more than hold
his own as a fantasy TE2.
OK, so maybe my experiences were isolated ones. Did you notice
that Eli Manning and Cam Newton currently find themselves in the
bottom half of fantasy quarterbacks while Matt Cassel, Blaine
Gabbert and Ryan Fitzpatrick (he of the 195 yards passing and
three interceptions) are all in the top 12? How about C.J. Spiller
and Kevin Smith on top of the running back mountain in PPR leagues?
Or how about the fact that Jamaal Charles didn't catch a
pass and Darren Sproles didn't get a single rushing attempt?
How about fantasy's #1 and #4 receivers…Kevin Ogletree
and Stephen Hill?
While it is completely understandable that owners are concerned
when their teams fail to meet their expectations in Week 1 –
since each game represents 7.7% of most fantasy owners'
regular season – I present my experiences as a reminder
the start of another year of football will feature the ridiculous
and the sublime. Some drafting oversights will go unpunished while
other owners will have the misfortune of losing a key player to
injury or take a crushing defeat in which their team outscored
all but one or two of the other teams in their league. It happens.
The lesson to be learned here is that if you thought you nailed
your draft last week, one week should not change your opinion
of that team. Allow your investment to grow before doing something
drastic. It takes time, patience and a belief in your ability
to evaluate talent, but by handling your team in this manner,
you give yourself time to make sure the craziness of one week
is going to be that season's reality and not just a random
Suggestions, comments, musings about the article
or fantasy football in general? E-mail
me or follow me on Twitter.
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Brussels, 6 December 2011
Questions and Answers: Value Added Tax (VAT)
1. General background
What is VAT?
VAT is a consumption tax, charged on most goods and services traded for use or consumption in the EU. It is levied on the "value added" to the product at each stage of production and distribution. The "value added" means the difference between the cost of inputs into the product / service and the price at which it is sold to the consumer. VAT is charged when VAT-registered (taxable) businesses sell to other businesses (B-2-B) or to the final consumer (B-2-C). VAT is intended to be "neutral" in that businesses are able to reclaim any VAT that they pay on goods or services. Ultimately, the final consumer should be the only one who is actually taxed. Businesses are given a VAT identification number and have to show the VAT charged to customers on the invoices.
How does the current EU VAT system work?
Currently, a transitional system is in place for VAT on intra-EU transactions. Under this system, when it comes to cross-border sales between businesses, VAT is collected in the Member State of destination (i.e. where the goods are sent to or where the recipient of services is established), in line with the rate and conditions of that country.
This means that the supplier of goods or services does not charge VAT, but the recipient is responsible for paying it. Both the supplier and recipient must conform to special reporting obligations. It should be noted that there are many exceptions to these rules. For example, VAT on transport is paid where the transport occurs and VAT on cultural events occurs where the show takes place.
The rules for intra-EU transactions differ from purely domestic transactions, where the supplier charges VAT and is responsible for paying it to the Treasury.
For goods or services provided to private individuals (i.e. business to customer), the VAT is paid by the supplier in the Member State where the sale occurs or where the supplier is established. However, there are certain supplies for which different rules apply e.g. distance sales, new means of transport, certain services etc.
Why is there still a transitional system in place for VAT?
In 1967, the Council undertook a legal and political commitment to introduce a VAT system tailored to the Single Market and operated across Member States in the same way as within a single country.
To complete the internal market by 1993, the Commission put forward proposals for taxation in the country of origin, with a harmonised rate structure, and a clearing mechanism for the redistribution of VAT receipts to the Member State where consumption takes place.
However, given the lack of consensus and the need for goods to be able to pass freely within the EU while still allowing Member States to collect the tax revenue, the Council instead adopted a transitional system. The transitional system has enabled controls of goods at the EU's internal borders to be abolished whilst allowing tax to be collected in the Member State of destination at the rate and under the conditions of that country.
This system was only supposed to last for 4 years, but Member States have been unable to come to agreement on a more permanent system based on taxation in the Member State where the goods originate. Today's Communication concludes that agreement on a system based on the principle of origin is politically unattainable. Therefore, given the need for a stable and definitive system, the Commission will work for a properly functioning VAT system based on the principle of destination.
Why does the VAT system need to be reviewed?
Value added tax (VAT) is a major source of revenue for national budgets, and is likely to be proportionally even more so as the economic crisis and aging populations take their toll on other taxes (such as labour and capital). Many Member States have recently increased their VAT rates as part of their consolidation efforts. Consumption taxes are considered, in general, to be a more stable revenue source, and more growth-friendly, than certain other taxes such as profits and income.
However, the VAT system currently in place is not well-fitted for today's society. It was designed over 40 years ago, when services, modern technologies and globalisation had a far less prominent role in the economy than they do today. There are numerous shortcomings in the current VAT system which create obstacles to the Internal Market, cause huge administrative burdens for businesses and prevent Member States from benefiting from the true potential of this tax. To give an example, shared service centres or central European inventory did not exist as business concepts in 1967.
While the fundamental idea behind VAT is to have a broad-based, globally applied consumption tax, the wide and divergent use of reduced rates and exemptions by Member States mean that only part of final consumption is being taxed at the standard rate. Moreover, new questions have arisen; such what the VAT treatment should be for products available in both digital and physical formats. Finally, the current VAT system is relatively vulnerable to fraud.
Taking into account the above weaknesses, the VAT system needs to be reviewed to ensure that it is as efficient, robust and flexible as it can possibly be. A reform of the VAT system could greatly contribute to delivering on the EU's 2020 Strategy, strengthening the Internal Market and supporting Member States' budget consolidation.
Is there a common EU VAT rate?
In the EU, there is a minimum standard VAT rate of 15%, above which Member States are free to set their own national VAT rates. Member States decide how to spend the revenue they receive from VAT receipts, except for a small percentage of this total which is paid towards the EU budget.
2. Revenue
How much revenue is raised through VAT every year in the EU?
In 2009, total VAT receipts in the EU were around EUR 783 billion. VAT receipts accounted for 21 % of the national tax revenues of EU Member States (including social security contributions), a rise of 13% since 1995. It is thus a major source of revenue for national budgets and in many Member States it is the main source. VAT receipts represented in 2009 on average 7.4% of the GDP of a Member State, a figure that has increased by almost 10% from 1995.
How much of this revenue goes towards the EU budget?
VAT is part of the own resources of the EU budget, and Member States pay a small percentage of their total VAT receipts to the EU. Currently, this contribution from Member States is based on rate 0.3% of the national harmonised VAT base, with temporary reduced rates over 2007-2013 of 0.225% for Austria, 0.15% for Germany and 0.1% for the Netherlands and Sweden.
In 2010 it represented EUR 14 billion.
Does the Communication look at revising the role of VAT as an "own resource" to the EU budget?
The Communication on the future of VAT is about making the VAT system as a whole simpler, more efficient and more robust, to ensure better quality revenues for whatever purpose they are then used for. A separate exercise is currently underway regarding VAT's contribution to the EU budget own resources. The current VAT own resource is very complex and does not affect all Member States uniformly. The Commission therefore proposed on 9 December to replace it with a simpler VAT own resource that would be more transparent and fairer to all. The idea is to apply a single EU rate of 1 percentage point on all the goods and services currently subject to the standard rate in all EU Member States. The new VAT resource would not be a parallel system to the national VAT system. The rate applicable for the new resource will not be added to the current national VAT rates, but rather integrated into them. Therefore, it would not have an impact on consumers or on businesses dealing with VAT.
Will the reformed EU VAT system raise more revenue?
The Communication points out that broadening the tax base, restricting the use of reduced rates and reducing the scope for fraud could indeed increase revenues for the Member States.
3. What would the reformed VAT system look like?
Will the minimum EU VAT rate change?
Under the current VAT system, a minimum standard rate of 15% has been set, with regular review of this rate. Member States are free to set their own rate at or above this minimum. This minimum rate helps to avoid substantial variations in Member States' VAT rates which could lead to distortions of competition between high and low rate countries and put the smooth functioning of Single Market at risk.
There are no plans at the moment to change this rule.
What is envisaged with regard to reduced VAT rates?
Under EU rules, Member States have the option of applying one or two reduced rates to a restricted list of goods and services. The reduced rate cannot be less than 5%, and the list of eligible goods and services must be strictly interpreted.
Some examples of goods and services eligible for a lower rate include: foodstuffs, medicines, medical equipment for the disabled, books on all physical means of support, newspapers, periodicals, passenger transport, admission to shows, theatres, museums, etc.
In addition, there is a multitude of derogations on the application of zero rates, super-reduced rates (lower than 5%), and reduced rates for products or services not usually eligible (table or rates). This makes the whole system complicated and open to misinterpretation. Many stakeholders pointed out in the consultation process that differences in VAT rates lead to additional compliance costs. An economic evaluation carried out by the Commission also confirmed that the use of reduced rates is often not the most suitable instrument for pursuing policy objectives, particularly for ensuring redistribution to poor households or encouraging the consumption of a good that is deemed socially desirable. In fact, the existing application of reduced rates translates into significant subsidies.
The current economic and financial context, which demands a strong fiscal consolidation of national budgets, is a further reason for limiting the use of reduced rates, rather than increasing the standard rates. Nonetheless, the potential benefits of a restricted use of reduced rates, if rationally defined and applied, are worth considering too.
A review of the VAT rates structure seems therefore to be justified. The Communication sets out the following guiding principles for such a review:
The Commission will launch this assessment in 2012 and will subsequently make proposals along those lines after ample consultation with stakeholders and Member States by the end of 2013.
How should the rules change with regard to VAT exemptions? What is exempt and why?
Examples of current exemptions from tax include certain activities in the public interest (medical care, school education, non-profit making organisations etc.), certain insurance and financial services, and passenger transport services depending on the means of transport used. Reasons behind the exemptions vary. They include the fact that at the time the exemptions were granted, the activities were only carried out by public authorities; or the taxable base was too difficult to determine in order to charge VAT.
However, as the market and nature of many of the services have evolved, the justification for certain exemptions have become questionable. A recent economic study 1 highlighted the shortcomings of the current rules – namely, their lack of neutrality, the distortions of competition that they create and their complexity.
Phasing out existing exemptions could have a significant impact on the cost of public goods or social security. Therefore, the Commission advocates a gradual approach if such a phase out is to be considered. The Commission will prepare a proposal which will concentrate on activities with a greater degree of private sector involvement and a heightened risk of distorted competition. The Commission will also propose a more neutral and simpler VAT framework for passenger transport activities.
What is the principle of taxation at destination?
Taxation at destination means that the supplies are in principle taxed in the Member State where the goods arrive or where the recipient of the services is located. Compared to the origin system, the main feature is that VAT revenues accrue directly in the Member State of consumption according to its domestic rates, exemptions and conditions.
Why has the Commission decided to abandon the idea of taxation in the country of origin, and work on a destination-based system?
A wide consultation process and discussions with Member States confirmed that taxation at origin i.e. an EU VAT system functioning in the same way as domestic systems, remains politically unachievable. Therefore, in order to ensure that progress can be made in creating a stable and improved VAT system for the EU, work will now be focussed on creating a properly functioning destination-based system.
4. Benefits for citizens and businesses
How will citizens benefit from the reformed EU VAT system?
Broadening the tax base, limiting the use of reduced rates and reducing fraud will generate new revenue streams or, alternatively, will enable a significant reduction in the current standard rate without affecting overall revenue. A more efficient VAT system therefore could reduce the VAT finally paid by the citizens if the Member States decided to reduce their standard rate in a revenue-neutral way.
Moreover, the financial crisis has created a two-fold challenge for Member States: to foster sustainable economic growth and to consolidate public finances. As recognised in the Annual Growth Survey 2012, taxation policies have a key role to play in meeting these challenges. Consumption taxes such as VAT are considered to be "growth friendly", and therefore a more effective, efficient and fairer EU VAT system will play an important role in helping the EU to emerge from the financial crisis in a strong and sustainable manner.
How will companies benefit from the reformed EU VAT system?
Businesses that want to operate cross-border within the EU face additional VAT obligations and must apply special VAT rules which do not affect businesses working only at domestic level. This creates higher compliance costs and administrative burdens for businesses working in more than one Member State, and can act as a deterrent for businesses (in particular SMEs) from taking full advantage of the Internal Market.
The reformed EU VAT system will improve the situation by ensuring that doing business across the EU is as simple and as safe as engaging in purely domestic activities. It will reduce the VAT compliance costs and administrative burdens for cross-border activities, harmonise rules and obligations, allow businesses to deal with only one tax administration and re-adapt to modern business models.
Among the first measures envisaged for a more business-friendly VAT are expanding the one-stop-shop approach for cross border transactions; standardizing VAT declarations; and providing clear and easy access to the details of all national VAT regimes through a central web-portal.
Broadening the tax base and limiting the use of reduced rates will also create a level playing field for business across the EU and strengthen the Internal Market for them.
How will the reformed VAT system help promote growth in the EU?
First, it will help increase revenues, or allow Member States to maintain the current revenue level while reducing the tax burden on citizens. Second, it will remove obstacles that currently exist for businesses engaged in, or wishing to engage in, cross-border activity. For SMEs in particular, the current VAT system can be a complete deterrent to expanding within the EU. A simpler, more harmonised VAT system, more adapted to modern business models and new technologies, would create a better environment for business and enterprise and a more attractive market for investment. Third, consumption taxes are recognised as more growth friendly than some other taxes (such as labour or corporate taxes). A modernised, efficient VAT system would make it all the easier for Member States to shift taxes away from more distortive areas towards consumption, thereby enhancing the contribution that their tax policies make to growth.
5. Mitigating risks
How much is lost every year because of VAT fraud?
Although, due to the very nature of fraud, it is difficult to put a precise figure on VAT losses due to fraud, it is thought to be several billion euro each year. In a study on the EU VAT gap2, the Commission compared what Member States actually got in VAT receipts with what they could have expected. While this VAT gap covers more than just fraud (also legal avoidance and insolvencies), the study set the gap at €106.7 billion in 2006 within the EU-25. This represents an average of 12% of the net theoretical liability although several Member States were above 20%.
VAT fraud does not only affect the financial interests of the Member States and the EU. It also has an impact on honest businesses which find themselves unable to compete on a level playing field in those sectors which are affected by a significant amount of VAT fraud.
What has the Commission done to address the problem of VAT fraud?
In 2008, the Commission set out a coordinated strategy to improve the fight against VAT fraud in the EU. This Strategy included a series of targeted measures, including plans for legislative proposals (which have now all been put forward), and a longer-term reflection on how to fight the problem. One key element was to see how administrative cooperation between tax administrations could be improved, and to establish a network of national officials to detect and combat new cases of cross-border VAT fraud. This network – Eurofisc – is now operational and working to coordinate data exchange and establish an early warning mechanism against fraud.
What further measures to tackle VAT fraud does the Commission foresee?
First, the Commission intends to monitor the full implementation of the abovementioned Anti-Fraud Strategy, making sure that all instruments in place against fraud are functioning to full potential. It will examine ways to extend the automated access to information, and will assess whether anti-fraud mechanisms, such as Eurofisc, need to be strengthened. In 2014, it will report on whether further action is needed to strengthen or complement these measures.
In addition, the Commission will embark on a number of new anti-fraud projects. For example, it will explore the possibility of setting up a EU cross border audit team, attached to Eurofisc, composed of experts from national tax authorities, to facilitate and improve multilateral controls. It will propose a quick reaction mechanism in 2012 which will allow Member States to take immediate national measures to stop certain fraudulent practice.
As the success of any anti-fraud measure depends directly on the administrative capacity of the national tax authorities, the Commission will intensify its monitoring of the efficiency and effectiveness of the tax administrations of the Member States. It will also encourage the exchange of best practices in combating fraud in high risk sectors.
More information is available at:
For details on VAT rates per Member State, see
See IP/10/1633 + IP/11/1508
DG Taxation and Customs Union, Report 21 September 2009, Study to quantify and analyse the VAT gap in the EU-25 Member States, Reckon LLP
Side Bar


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Call Congress on Tuesday and Wednesday!
The following is from the Strengthen Social Security coalition, of which Campaign for America's Future is part:
We need you to call your Senators and demand that they vote for the Sanders/Reid Social Security Protection Amendment.
Senator Sanders and Majority Leader Reid are leading the fight in the Senate to protect Social Security from drastic cuts.
Their amendment simply says:
Social Security benefits for current and future beneficiaries should not be cut and Social Security should not be privatized as part of any legislation to reduce the Federal deficit.
Call your Senators RIGHT NOW at 1-866-251-4044. You'll be given a choice of which of your state's two senators to be connected with. Call BOTH if you have the time. It only takes a minute each.
Tell the person who answers the phone:
- I am a voter/constituent living in [your state]. I am calling to tell the Senator:
- I oppose all cuts to Social Security and
- I urge them to vote yes on the Sanders/Reid Social Security Protection Amendment.
Please take the time for this very important effort today. This is for all of us who depend on Social Security.
Call Today: 1-866-251-4044.
Stay involved, the threat to Social Security continues. Please click to stay involved in the fight.


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I am always on the hunt for the perfect wallet because my wallet is the most important item in my bag (sometimes more than the bag itself)! I actually spend more time choosing my wallets than my handbags because there are so many conditions to be met, but today, the hunt for THE wallet is finally over. The latest style from Hermes, the Kelly Long Money Holder or Ligne Kelly (I prefer to call it the Kelly Wallet/Clutch) is the answer to my dreams! It is 7 inches wide (18cm, half the length of a 35cm birkin) and may also be used as a clutch, nothing like a two for one to get me excited! (More after the jump!)
I went through my list of requirements: chic style (it's Hermes, it's a Kelly, need I say more?), a color that will endure daily abuse (etoupe is the perfect shade of taupe gray that won't show dirt or stains), adequate credit card/ID slots(12- I only use two credit cards but seem to have a dozen of other 'cards'- ID cards for my son and I, insurance card, prescription card, membership cards, VIP cards to clubs, Gym card, Yoga card- the list is endless!), space for cash (two slots, you can fit a passport in one of them!), foreign currency/checks/receipts (there are two pockets behind the credit card slots which will fit everything from Chinese RMB to the Euro), and functional coin pocket (with an adorable miniature Hermes lock as the zipper pull which actually cinched the deal for me, who else but me would buy a wallet purely because the zipper pull is so cute!?!?).
Made of ultra durable and lightweight Chevre Mysore (Goatskin), the Kelly Ligne is the best Hermes wallet I have ever owned. My Hermes Dogon and Bearn wallets lack sufficient card slots and they do not close properly when the coin pockets are full. The Kelly clasp allows me to stuff as much as I want without worrying about closing it! Plus I love being able to open it and look down to see everything I have in there at one glance. The best part, though, is its double function as a clutch (I put my cell in there and it fits!) and you don't have to worry about a wallet for your credit cards or cash because it's already built in! There is a wait list for the Kelly Ligne wallet so you must call your Hermes SA immediately. It is available in multiple colors but I absolutely love the etoupe, it is so chic and sophisticated. At Hermes Boutiques worldwide.
Each year, Hermes changes the leather and exotic skins you may order from depending on availability. Here are the skins available this year if you are one of the lucky ones to be on a permanent list.
Porosus crocodile from Australia– Most commonly found on Northern shores of Australia, New Guinea and Indonesia. Hermes does not glaze the Porosus croc skins so they will never peel. This skin is polished with an agate stone and the skin has to lay flat under the machine so once it is made into a bag, you will never be able to polish it again! I've ordered mine in Graphite (it turns gray, black or brown depending on the light) and am anxiously waiting it's arrival. The Rouge 95 is also amazing and gorgeous!
Niloticus crocodile from Africa– the ever popular matte croc is rich and sumptuous. (All crocs have to be at least 10 years old to meet Hermes standards)
Mississippi Alligator– the best 'gator skin in the world is from the US.
Lizard from Africa– Available in size 25cm or smaller due to the small size of lizards.
Ostrich from South Africa – Hermes uses the most incredible ostrich skins with flat quills. My White ostrich Kelly is from the '60s, older than me, and is still flawless.
Veau Swift– Veau means calf in French, the word after it is usually the way the calf skin has been treated and/or stamped. This is a soft and sturdy calf skin.
Veau Togo – One of the most popular skins from female calf skin, tumbled and printed. I was told it is being phased out, what a shame as I just love Togo!
Veau Box – A stiff calf skin that wears to a beautiful patina but scratches easily.
Veau Epsom – Calf skin that has a smoother grain and is very stiff, I like this for the white Hermes bags.
Troika Calf hair– A delicate and gorgeous skin but it will wear around the edges. Not the most durable.
Vache Liege– Vache means cow in French- you'll see that cow skin is also thicker than calf skin. Liege is the way it is treated and stamped.
Vachette Crispee Fjord – Cow skin in a heavy and looser texture.
Chevre Mysore– Goatskin is becoming increasingly difficult to find at Hermes quality so chances are you won't be able to order one this year so if you see one ready made at the boutique, grab it!
Taurillon Clemence – The softest and most durable of skins made of Bull leather. The grain is looser than the Veau skins.
Buffle– Buffalo skin is as tough as you can get. This is usually used for luggage.
This is it for orders made in 2008. I told myself I would not order any more leather Hermes bags and would focus on exotics but couldn't resist ordering the Taurillon Clemence in Olive. The color is so urban and cool! If I have time later, I will post another entry on the colors available in each skin.
A serious Hermes collector does not merely buy birkins. There are so many delectable items to be had and treasured. I bought a photo album and journal in Blue Jean Veau togo when my son was born, I've been keeping the journal and album with all of his "firsts" and will give both to him when he has his own child. My own Hermes bag collection consists of Birkins, Kelly bags, mini Kelly pochettes, the Lindy, several wallets, and a couple of vintage bags in a mix of exotics and leathers. I also collect Hermes enamel bangles, belts and scarves. (Forgot to mention JPG's Hermes ready-to-wear are funky classics that I adore, I especially love the silk tops and crocodile platform shoes). Yes, I am sick and my obsession runs deep but Hermes is the only luxury brand that does not lose its value (even Chanel does not hold its value once it's left the boutique), in fact Hermes bags increase in value with time so at least I am not squandering away my child's inheritance! Actually, I view my Hermes collection as heirlooms to be passed down to my future daughter or granddaughters.


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Wedding Timeline Critiques
I'm enjoying your Wedding Day Timeline tool. But there are some issues w/ it. It would be nice to remove items (or perhaps change their titles) such as "drop off welcome bags at hotel".
I would also like to be able to schedule things for two brides w/out having to refer to one of them as a groom. Or be able to refer to male members of our wedding/bridal party without referring to them as "groomsmen".
Hi and thank you so much for your idea!
We will definitely take this into consideration. We're always trying to improve the Wedding Website experience for couples so we welcome all of your great ideas.
We will keep this forum updated as we make improvements!
Enjoy your planning!


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Kevin G. Ross joined the Minnesota Court of Appeals in February 2006, appointed by Governor Tim Pawlenty. Minnesota voters confirmed Judge Ross in the post by statewide election in November 2008 and November 2014. He has authored more than 500 opinions for the court and 40 concurring or dissenting opinions. Judge Ross formed and administers the Quill & Bagel Society, a periodic workshop for judges, law clerks, and staff attorneys committed to honing individual legal-writing skills and maintaining the quality of the court's opinions. The George Mason School of Law's 2011 Green Bag Almanac & Reader named Judge Ross one of the year's exemplary judicial opinion writers, and in 2013 he was asked to serve as board member of Scribes: The American Society of Legal Writers.
Kevin Ross has been interpreting, applying, practicing, or enforcing the law since 1987. His appointment to the bench ended his partnership at the Minneapolis law firm of Greene Espel. His law practice had focused on the areas of constitutional law, employment consultation and litigation, and general litigation. He was named a "Rising Star" then a "Super Lawyer" in the fields of governmental and employment law, based on statewide surveys of lawyers conducted by The Minnesota Journal of Law & Politics. Ross had joined the firm in 1997 after serving a judicial clerkship in the United States Court of Appeals, Eighth Circuit, for the Honorable Donald P. Lay in St. Paul. This followed his judicial clerkship in the United States District Court, District of Minnesota, for the Honorable Paul A. Magnuson, Chief Judge. Before practicing law, Ross served as a police officer five years in Iowa City.
Ross received both his Juris Doctorate, with High Distinction and other honors, and Bachelor of Arts degrees from the University of Iowa. His additional law school commendations and achievements are varied: Dean's Achievement Award; Donald P. Lay Faculty Recognition Award; Law Foundation Merit Scholarship; Hancher-Finkbine Medallion Nominee; University of Iowa Learning, Loyalty and Leadership Award; Iowa College of Law Best Litigator Award; National Trial Advocacy Competition Team; American Bar Association Regional Trial Finalist; Invitational Van Oosterhout Moot Court Quarter Finalist; multiple American Jurisprudence Academic Excellence Awards.
Judge Ross is a member of various bench and bar associations and he serves on professional and community boards. He was the judicial representative on the Minnesota Forensic Laboratory Advisory Board throughout its existence, first appointed by Chief Justice Russell Anderson and then reappointed by Chief Justice Lorie Gildea. And he served for six years as member and then chairperson of the Minnesota YMCA Youth in Government state board. He also served on the Federal Local Rules Committee and its successor, the Federal Practice Committee, for eight years.
Judge Ross is a member of Eden Prairie Assembly of God. He was a founding member of PASIJ (Park Avenue Seeking International Justice), served on the board of directors of Christ Church in Minneapolis, and has organized and participated in various projects with Habitat for Humanity. He is a past president of Park Avenue United Methodist Men, coaches youth soccer, baseball, and football, and serves as a mentor with Minnesota Teen Challenge.
Judge Ross enjoys chess, dabbles in pottery and poetry, and can be seen periodically cycling Minnesota's many scenic trails or camping in the Boundary Waters Canoe Area.


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Once you learn these techniques, you'll never do things the old way again.
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This offering from Lo Scarabeo has been around for a little while now, and features the distinctive artwork of Antonio Lupatelli, designer of the Tarot of the Gnomes. I must admit I think he is probably better at drawing my idea of gnomes than he is fairies.
However this is a charming, and often funny deck. The Sylph, which replaces Art or Temperance in this deck, is an outstandingly beautiful piece of artwork depicting a diaphanous winged fairy pouring sparkling rainbows of light from a pair of pitchers as she floats above the forest bed.
Several of the Majors have been changed to reflect the fairy theme. The Fool becomes the Elf, Justice becomes The Dryad (lovely card that one), Fortune becomes the Oread (spirit of good luck), the Devil converts to The Troll, the Star is the Naiad a night spirit whose appearance clears cloud from the sky, and finally the World/Universe becomes the Globe.
The detail in these cards is quite outstanding, though the design of the pip cards means that the actual artwork is confined to the bottom half of the card, with the symbols for the suits in the upper section.
All the names of the suits have been changed, in my opinion, somewhat arbitrarily, which is liable to cause confusion to those new to the cards. Pentacles become Bells, Cups become Hearts, Wands are Acorns, and Swords Leaves. The images on the pip cards, whilst delightfully drawn, are also not particularly geared toward evoking traditional interpretation.
For example the explanation of the 10 of Bells refers only loosely to the more regular meanings associated with the 10 of Pentacles. It says Fairies who receive some properties by inheritance generally present the poorer with part of it. This card foreshadows an inheritance and reminds to divide it with the other. Since I know what the 10 of Disks traditionally means, I can see this as a reflection of one aspect of the card .however were I a beginner I think I might have some problems with that as my only guide, when looking at the image which shows an older fairies tending to a younger one.
Courts follow the traditional Knave/Knight/Queen/King pattern.
All the usual criticisms must be applied to the booklet accompanying the cards covering five languages leaves little room for extended explanations. Yet all this said I did notice that the relationship between the divination meanings and the world of fairies did in fact pull out some unusual aspects of interpretation in places.
I liked the deck. Its charming, a little whimsical and often unexpectedly insightful. I doubt I would read from it, and I definitely would not recommend it for a beginner. This one is more of a collectors deck, and for those who love the fairy artwork.


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Bulgarian Banks Try To Silence Web Site That Called Them 'Bad Apples'
from the give-those-people-a-medal dept
Whatever your views on the value of Wikileaks, one of its useful side-effects has been the appearance of other sites that have tried to do a similar job of calling the powerful to account using leaked information, but at a more local level. One of the most successful of these is BalkanLeaks, created by the Bulgarian investigative journalists Atanas Tchobanov and Assen Yordanov. In fact, it's been rather too successful for some, and is now on the receiving end of some legal threats, as a column in Forbes explains:
Earlier this month, Tchobanov and Yordanov's news outlet Bivol.bg, which publishes documents from their WikiLeaks-like leak site BalkanLeaks, received a letter from Bulgaria's central bank threatening to fine the news organization for publishing "false information and circumstances" that undermine the "reputation and credibility" of four Bulgarian banks that filed the complaint with the government -- a violation could carry as much 150,000 Bulgarian lev ($100,000) in penalties.
As Reporters without Borders notes, the "false information and circumstances" originated in a US embassy cable obtained by WikiLeaks, which was published by Bivol.bg back in June:
The article consisted of an analysis of a US embassy cable published by WikiLeaks about "bad apples" in the Bulgarian banking system, but it corroborated the US ambassador's comments with information from its own sources.
It's some of those alleged "bad apples" that have complained to the Bulgarian National Bank (BNB), accusing the news site of violating Bulgaria's Credit Institutions Act. But as Reporters Without Borders comments:
"The Credit Institutions Act concerns only the banking world and cannot be used against the media or to defy the constitution, which guarantees media freedom. Moreover, the BNB has no jurisdiction over media law and cannot be allowed to impose heavy fines on news outlets."
This seems likely a clear case of bullying, using banking laws and the threat of a big fine to silence a small news organization. As the Forbes article points out, this isn't the first time that the Bivol.org journalists have chosen to take on extremely powerful groups:
Using the same anonymity tools as WikiLeaks, the group has obtained leaked documents exposing judicial bribery, former members of the Soviet-tied secret police, and blackmailing between Bulgarian prosecutors. After obtaining and publishing a State Department cable on Bulgarian organized crime the group received from rogue WikiLeaks ex-associate Israel Shamir last summer, Bivol partnered with WikiLeaks to release the rest of the Bulgaria-related cables. One accused Bulgarian prime minister Boyko Borisov of close mafia ties, a claim he vigorously dismissed in a Bulgarian TV interview as "yellow journalism."
At a time when many people are wondering whether WikiLeaks is a spent force, it's heartening to see BalkanLeaks and Bivol.org continuing to expose wrongs through the use of leaked information, despite the very clear risks.
Follow me @glynmoody on Twitter or identi.ca, and on Google+
Filed Under: balkanleaks, bivol.bl, bulgaria, censorship, leaks


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Brewers GM Doug Melvin Winds Up in Hospital After Bizarre Scorpion Sting
The injury bug has hit the Milwaukee Brewers in a rather strange way.
Brewers general manager Doug Melvin spent three hours in a Scottsdale, Arizona hospital Wednesday night after he was stung by a scorpion in the condo where he's staying during spring training. Amazingly, this may not be the weirdest or most outrageous or lamest baseball injury we've heard about in recent months.
Melvin tried to pick up what he thought was an innocent-looking bug with a tissue only to have the Arizona bark scorpion sting him on his left hand. He soon felt numbness in his arm, so he went to the hospital to get himself checked out:
"My arm started swelling and then the numbness started going up my arm, like when you hit your funny bone. I was wondering if it might go all the way up my arm and go to my heart. I got nervous when it got up to my shoulder, so I went to the emergency room."
The sting wasn't fatal and he received some medication to help him with the pain (word on the street is Ryan Braun could've hooked him up with some stuff that would have had him fully recovered in about 10 minutes).
Melvin may be fine, but he could still learn a thing or two from this woman, who proved you don't need no stinkin' hospital.
Of course, we can't help but wonder if getting stung will give Melvin superpowers, allowing him to pull off trades no other GM can make, like acquiring Albert Pujols for a middle relief Class A pitcher. Only time will tell.
Melvin is also the latest GM this week to suffer a strange injury, joining the Yankees' Brian Cashman and his broken leg.
So, if you're a general manager, you may want to think about looking both ways very closely each time you cross the street before Opening Day.


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For several years, ethanol was an infrequent topic of conversation amongst the Hornbeck boys. While interested in bringing the fuel to eastern Arkansas, the drawbacks were plentiful and seemed insurmountable: not enough corn grown in the area, a landlocked town, and prohibitive costs for hauling corn to their base in DeWitt, Ark.
"We'd shake our heads, say 'It's too bad but ethanol isn't do-able around here' and we'd get on to something else," says Jon Hornbeck.
Then, early in 2005, the Hornbecks — well known through Hornbeck Seeds, started by their father — were outside Buenos Aires, Argentina, checking in with a research company they do business with. Just by chance, an Argentine business associate mentioned one of the company's subsidiaries, a biodiesel engineering firm.
"The owner started talking about a model soydiesel plant they'd built. They were producing B100 (100 percent soydiesel) and burning it. And it made sense. The area they're in is remote and transporting fuel is very expensive. So they built the plant not only to make money, but also to fuel their own fleet of vehicles."
Although discouraged about ethanol, the brothers found soydiesel intriguing. They began talking more with their Argentine contacts, picking up ideas and information about the fuel.
"Eventually, we got in touch with the executive director of the engineering company responsible for the plant. He said, 'Let's just pretend you'll build a facility and see what we can do.' The more he looked and we talked, the more serious we became. The next thing you know, within the last year, we had a building study done."
The feasibility study — looking at hardcore numbers — began last May. Nothing stuck out as a major hindrance for a biofuel facility in the DeWitt area.
And when talking to local farmers, "who we wanted input from at the get-go since we'll be buying their crops, I was told repeatedly, 'Jon, if you make the fuel, we'll buy it. Don't worry about that. There's nothing we'd rather do than buy a product that supports our industry.'"
In fact, it became obvious farmers would have already been using soydiesel if a local supply had been available and the price was competitive with regular diesel.
"The more we looked, the more we realized the cost of biodiesel here shouldn't be more than regular fuel. In many cases, transporting the B100 is what adds a dime to the cost. And the distributors aren't gouging, they just have to charge for hauling those miles."
The Hornbecks insist they can overcome that cost increase by manufacturing, blending and selling the fuel in town.
"Our main focus for this plant is helping local farmers and, hopefully, to allow the local economy to pick up. I want everyone to benefit from this fuel but before helping folks in north Arkansas or the Bootheel, we'll help our neighbors first. If the business spreads out and helps folks outside this area, fantastic. But that's not a concern right now.
"Around here, agriculture is still king. All our businesses revolve around agriculture and when the farmers aren't doing well, neither is DeWitt. That's been obvious around here the last few years."
Just south of DeWitt, clouds of grit and dust swirl as a construction crew prepares a 20-acre site for the Arkansas Soy Energy Group facility. Stakes have already been driven and concrete poured.
The first phase of building will allow the production of raw oil, not fuel. The operation will consist of a scale system, an in-bound grain complex, an extrusion building where the beans will be crushed and oil collected and refined, meal storage and oil storage. The initial phase of construction should be completed by fall of 2007.
In the second phase of construction, expected to begin in early 2008, a refinement/reaction plant will be built to allow crop oils to be transformed into diesel. By-product storage for methanol and glycerol is also on the agenda.
The facility will have about a 350,000-bushel capacity for grain storage.
"We looked at putting in more capacity but the cost would be astronomical. The cost of putting up grain storage nowadays, due to steel prices, has jumped a lot. So the plan is to add more storage as we go. The plant has been designed so that won't be an issue. There's plenty of area to expand."
Once the main line is up and running, the extrusion plant will produce about 3 million gallons of fuel annually. With expansion, the plant will be able to more than double production to around 6.5 million to 7 million gallons.
"We could have put in the whole facility at the same time but we're taking it a bit slower than others have. We want to make sure the initial phase of the operation is put in properly and is up and running well. We have to make sure we're putting out a product that's been refined perfectly before getting into the reaction plant."
According to engineers, "a common miscalculation is not having a pure enough product prior to producing fuel. If you want a good quality B100, you've got to make sure a strong foundation is laid from the start. We absolutely don't want to rush the plant, rush production and then find the product isn't what it should be."
The Hornbecks want to make one thing clear: they're not interested in running a gas station.
"We don't want vehicles pulling up for a fill-up. Folks do that for a living and are experts at it. We're better suited to concentrate on producing the raw oil and, later, fuel. There are hundreds of fuel distributors around the state who can handle fuel better than us."
There are ways to keep costs down, though. The brothers have spoken with distributors about how best to blend the fuel.
"Maybe they can bring their big trucks in; we can put the oil in and off they go for deliveries. There's no sense in us hauling B100 two hours and then they blend it and haul it back to DeWitt. That would drive the price up."
Jon Hornbeck says he takes calls from farmers on the project daily.
"This morning, a farmer came by wanting to know about the diesel plant and when fuel would be available. Local farmers seem excited by it. I think some are excited because they know this is a product they'll use. Others are excited because they believe it may drive the soybean price up. Others may do no business with Hornbeck at all but are excited because it will help our local economy."
Businesses and bankers are happy something is happening that could help more dollars flow into the town.
Also of interest are oil-producing crops not often grown in the Mid-South — particularly canola.
"That crop has extremely high oil content and is one we can produce here profitably. It can be grown here as a winter crop just like wheat. According to information we've gathered, farmers here should be able to grow top-notch canola. We're going to check that out this year.
"Right now, my brother is planting some canola (on the family farm). We're also doing research on canola varieties to see if we can better them through crosses. That could allow canola to be updated a bit to tweak maturities and other issues to better suit them to the Mid-South environment."
Why no Hornbeck in the biofuel company's name?
"There are two reasons we did that. First, we wanted this to be separate from the seed company. We didn't want them tied together. People that don't do business with Hornbeck Seed, for whatever reason, we don't want them to assume because they don't buy seed from us they can't do business with the fuel operation. That's absolutely not the case.
"Second, as a new company, we want to leave open the possibility of bringing in other investors into the business. We've never intended for this company to be solely owned by the Hornbeck family. We've always envisioned bringing in others in agriculture. We want their input and ideas because we don't claim to know everything about the biodiesel business."
In speaking with farmers about the new facility, Hornbeck says some common themes emerge.
"They want our separate companies to provide a joint type of opportunity. They say, 'We'd like to be able to buy seed for you, grow seed for you, bring grain back to you for soy energy, buy the fuel from you and wrap it up in one big plan.'
"Farmers would like to plan for fuel expenses from year to year. That may be something we could help with — provide a price range for their fuel. I'm sure the bankers would be very happy if that was the case."


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The Urban Sustainability Accelerator has selected its first class of mid-sized cities from around the country to participate in a year-long program to develop and implement sustainability projects. In a twist on PSU's motto, "Let knowledge serve the city," the Urban Sustainability Accelerator was created to support smaller and mid-sized cities and help them make new strides in sustainable development.
The inaugural 2013-14 accelerator class will include the cities of Waco, Texas; Wichita, Kan.; Portland, Maine; Louisville, Ky.; El Paso, Texas; and the Sacramento Council of Governments and member cities Elk Grove and Rancho Cordova, Calif.
The city teams were selected for participation in the program based on their desire and capacity to advance plans and policies related to sustainability in their own regions. Representatives from the cities will begin immediately to work with accelerator staff and experts to develop and implement plans focused on integrating green infrastructure with urban redevelopment and infill projects.
"Over the last 40 years, people in our region—at PSU, in government, the private sector, nonprofit organizations, and community leaders—have acquired valuable expertise in many sustainability subjects," said Robert Liberty, director of the Urban Sustainability Accelerator. "Today, as other cities aspire to greater sustainability they can both draw upon that expertise, and through our collaboration with them, contribute to that store of knowledge."
The program will bring teams from all of the participating cities to Portland in July for a three-day technical workshop with accelerator staff and regional experts in sustainable urban development, green building and transportation.
"Participation in the Urban Sustainability Accelerator's inaugural year is an honor and will be a critical step in Waco realizing our transformational goals," said Chris McGowan, director of urban development at the Greater Waco Chamber. "This is not only an opportunity to take advantage of expertise at PSU but also a great chance to learn from some outstanding peer leaders in our partner cities."
For more information about the program contact Robert Liberty at 503-313-9567.


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Minneapolis May Be Bidding for College Football National Championship Game
Not only will a new Minneapolis football stadium house the Minnesota Vikings, but the new facility may give the Twin Cities a chance to land the college football's national championship game someday.
ESPN.com is reporting the Minneapolis is among the cities considering a bid for a future title game. The deadline to submit a proposal for the 2016 and 2017 games is September 27th.
It's unlikely Minneapolis will consider the January 2016 game, because the new Vikings stadium isn't scheduled to be completed until July of that year.
At least four cities are expected to bid on the 2016 game: Glendale AZ, Jacksonville, New Orleans, and Tampa.
Among the cities reportedly interested in the 20I7 game: Jacksonville, Miami, New Orleans, San Antonio, San Francisco, Tampa, Atlanta, Arlington TX, and Minneapolis.
The winning bids for 2016 and 2017 will be announced in November.


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Since Magnus wants one, thought I would create one.
Post all your favourite music of any genre here.
A little game: The object is to find something you have never heard before but you immensely enjoy after hearing it.
If this happens, OP gets 1 point.
I start off with one of my all time favourites by Steppenwolf:
One of the best tunes when you're cruising down a long stretch of highway.


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No. 1: Gerard E. Evans
Gerry Evans, of the firm Gerald Evans, remains on top of the lobbying list with $1,051,000 in reported compensation. Once an aide to now-Senate President Thomas V. Mike Miller Jr., Evans later became one of the most handsomely-paid advocates in Annapolis. In 2000, he was sentenced to 2 1/2 years in prison for defrauding clients. Here is a list of Evans' clients: Atlantic Recycling Group, LLC (scrap yards and recycling); Baltimore Orioles, Inc.; Beltway Fine Wine & Spirits and Corridor Fine Wines (alcoholic beverages); Chesapeake Amusements, Inc. (gaming and bingo); Chesapeake Bayhawks (professional lacrosse); Civista Medical Center (health care); Cloverleaf Enterprises, Inc. (hazardous materials and horse racing); Coalition To End Childhood Lead Poisoning, Inc. (outreach education and prevention); Constellation Energy Group; Excelon Corporation (energy products and services); F.O.Day, Inc. (road construction); Fraternal Order of Police, Lodge #89; Law Office of Peter G. Angelos; Maryland Asphalt Association (road construction); Maryland Film Industry Coalition, Inc. (film production incentives); Maryland Hospital Association; Maryland Marine Contractors Association (construction); Maryland Radiological Society; Maryland Standardbred Breeders Assoc.; Maryland Transportation Builders & Materials Association (MTBMA); Mid-Atlantic Sports Network; Muscular Dystrophy Association (non-profit organization fighting muscular dystrophy); OSI Restaurant Partners (Outback Steakhouse, other restaurants), LLC; Penn National Gaming, Inc.; Synergics Wind Energy
Handout photo
Copyright © 2019, The Baltimore Sun, a Baltimore Sun Media Group publication | Place an Ad


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Louis Vuitton x Michelle Williams Fall Winter 2014 Ad CampaignCategories:Louis Vuitton
Michelle Williams was once again invited to present the Louis Vuitton Fall Winter 2014 Collection. And she looked stunning with her Parisian elegance, which suited well to the timeless Capucines bags in new styles and colors.
An Ad Campaign is nothing more than an entrée before the main dish is served. It's a preview on what we can expect from Louis Vuitton, an opportunity to scrap a few bags off our wish list to make room for more preferable bags. The most delicious Capucines bags are in lipstick red and black with python handles, it's certainly one of the ultimate luxuries as far as we know. Perfect for work, ideal for evenings, it's your everyday bag if you give permission.
But it doesn't end there, our favorite Alma bags in epi leather are finally painted in mandarin orange, it's a color that would last forever – carry it from the fresh spring to the cold winter.
Michelle Williams pictured in a large luggage and carrying the new lockit bag. It's a medium sized tote with short wings, a style that is very in-trend lately and its kind-of like the Fendi 3jours tote if you ask me, but then crafted with Louis Vuitton elements. We will be posting more about the F/W 2014 Collection, so like us on Facebook.
Oh by the way, Have you met the super-cute Capucines BB tote yet?
Tags: Louis Vuitton 2014 Fall Winter Michelle Williams
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Christian Louboutin Spring Summer 2014 Bag CollectionCategories:Christian Louboutin
Procrastinate your shopping desire because Louboutin will be releasing their spring summer 2014 bags very soon. In our previous post we were fortunate to show you Louboutin's new shoe collection that have not been published on their site (yet). They are dreamy shoes and just by looking, we fantasize how our life will be if we can have them all in our closet. This is not greed, but a girly-thing. And perhaps we can scratch a few items off our wish list, Christmas day is approaching anyway. The bags 2014 cruise collection is different than its last collection, instead of studs, we see bows and instead of rebellious styles, we see classy designs but sophisticated. I love the shoulder bag in black embellished with jewel-stone-like closure. The clutch in floral print is an exciting colorful bag that goes great with your spring sandals and short skirt. The trendy fashionista would choose the shoulder bag in transparent blue enriched with a sophisticated Louboutin studded closure. Studs have always been streaming in the vein of the brand, it returns every single year and this time, they have created a playful studded clutch decorated with candy colors like red, blue, yellow and pink. It looks like a big ice cream dipped on little sprinkles. Yummie, yummie, can I take a bite?
Tags: bag Christian Louboutin Spring 2014 Summer
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Louis Vuitton Cruise 2014 Shoe CollectionCategories:Louis Vuitton
If we'd wish for a great dream, it will probably not be the prince on a white horse. Please lock me up in a room full of gorgeous shoes in all colors, styles and my favorite brands like Louis Vuitton. And let me try them on, all of them with no limits.
The Cruise 2014 shoe collection put a smile on our face, well, for 80 percent actually, we are not falling in love with the mud brown flats with Emerald toes, they are unique and look great on the Louis Vuitton Cruise 2014 outfit, but I am missing the powerful doses of elegance. Other shoes like the crocodile black sandals look amazing matching to the yellow coat, but the none of them can compete against the shiny red and blue high-heels that takes our breath-away.
In our last post; Louis Vuitton Cruise 2014 Bag collection, our hearts were beating for the new Neverfull epi leather bag in red and blue. So what makes it a better match than these luxurious shoes? Truly a timeless beauty with shapes purposely crafted for the feminine appeal and golden detailing on the edge for the refinement, it a shoe to love and ideal for the special occasions.
If Bette Midler was right, then giving these shoes with the neverfull epi leather bag to a Plain Jane will help her conquer not the world, but the entire universe. It stand-out even in a simple black or white dress. So do you like?
Tags: Louis Vuitton 2014 shoe Cruise
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Jennifer Lawrence For Dior Fall Winter 2014 Ad CampaignCategories:Other Brands
For the fourth ad campaign, Jennifer Lawrence has shot images for Dior's Fall Winter 2014 Ad Campaign. And this time she not carrying the Miss Dior Large Bag, instead it's our most favorite F/W 2014 handbag, the Be Dior Flap Bag.
READ: Jennifer Lawrence for Dior Spring Summer 2014 Collection
We belief the Be Dior Flap Bag is inspired by the Diorrisimo Tote Bag, with its gorgeous half-round handles and deluxe DIOR tag. I really love the pink finishing, matching to the silver hardware, it's not only luxurious, but also timeless and pure feminine.
Jennifer is wearing the best Be Dior Flap Bag colors, also in baby-blue, yellow crocodile leather. Both literally wraps you in glamour. Made from only the finest materials, it's a bag to have for a life-time.
The Be Dior Flap Bag in bi-color baby-blue and black, with red DIOR tag is designed with playful characteristics. It's between casual and super-chic, wear it as an everyday bag.
Another new accessory to drool about is the new Dior Jaune Vif flap clutch bag. The pictures we revealed is in yellow and beautified with artful flower paintings, truly gem-like. This clutch is a masterpiece.
More information about the sizes and prices of these bags will follow soon. We thought you might want the entrée first.
Tags: Dior 2014 Fall Winter Ad Campaign
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Louis Vuitton x Michelle Williams For Fall 2014 Handbags CampaignCategories:Louis Vuitton
All right, where do we start?
Strange huh? We've already written an article about Michelle Williams presenting the Louis Vuitton Fall Winter 2014 Ad Campaign. So what is it?
This is Michelle Williams (for the third time) presenting exclusively and only the Louis Vuitton Fall 2014 handbags. Oh, and I love her haircut!
The purpose of this post is to get you ready, targeted, and credit card loaded if you are about to go for a hunt on aLouis Vuitton handbag very soon. We got the map to show you where to look for treasure!
Here's Michelle Williams, carrying the Capucines handbag in the most eye-catching colors that no-girl-in-the-world would ever say 'no' to. It instantly lift your spirit up, if you got one around your arms (just the way how Michelle carry it) and the LV signature is extraordinary beautiful crafted on the front, which is going to attract a lot of attention. I love the signature because it adds a lot of elegance to it.
The Louis Vuitton Capucines handbag was released in 2013 and for the most fashionista's, it was like love-at-first-sight again. This bag has two faces, flip the front flap in the interior and you can flaunt with the gorgeous LV signature. Flip it outside and you can showcase the 'monogram flower'.
Louis Vuitton also launched the BB version of it in 2014 and when it was first introduced; it was like a stork delivering a gorgeous baby.
Tags: Louis Vuitton handbags 2014 Fall Michelle Williams
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Chanel Classic And Boy Fall Winter 2014 Bag CollectionCategories:Other Brands
Style code: A01112
Size: 6.3′ x 10.2′ 2.8′ inches
Price: $3,700 USD or €2450 euro's
Here's the point, I fell off my chair after I spotted the Chanel Fall Winter 2014 Ad Campaign. I was one of the best ad campaigns I've ever seen, I mean the picture with all the Classic Bags hanging on the wall. Can I have one please? No I mean the wall (with bags included of course).
SEE: Chanel Fall Winter 2014 Ad Campaign
Style code: A01112
Size: 6.3′ x 10.2′ 2.8′ inches
Price: $3,700 USD or €2450 euro's
Style code: A01112
Size: 6.3′ x 10.2′ 2.8′ inches
Price: $3,700 USD or €2450 euro's
Anyway, presenting the Chanel Boy And Classic Flap Bag Fall Winter 2014 Collection. First what you need to know, is that Chanel continuously drop the prices of the Classic Flap Bags. Okay, that's not true, I mean, Chanel made the Classic Flap Bags in Velvet and they are so-much lower priced than the original version that's made from leather. To give you a comparison:
Chanel Medium Classic Flap Bag in Velvet: $3,700 USD
Chanel Medium Classic Flap Bag in Lambskin or Caviar: $4,900 USD
The difference is $1,200 USD.
Now for the ladies that had almost given up on Chanel, perhaps a Medium Flap topped with Velvet? And we also need to inform you the difference between these two materials (Caviar/Lambskin vs Velvet), you can read more at Chanel Leather guide.
Al right, what's more in the treasury box?
READ: Chanel Boy And Classic Fall Winter 2014 Bag Collection
Style code: A67085
Size: 4.7′ x 7.9′ 2.8′ inches
Price: $4,000 USD or €3950 euro's
Style code: A67086
Size: 5.7′ x 9.8′ 3.1′ inches
Price: $4,200 USD or €3100 euro's
Style code: A92620
Size: 6.5′ x 11′ 3.3′ inches
Price: $4,600 USD or €3450 euro's
Of course, the boys! As we have already showed you in the F/W 2014 Ad Campaign, the new boys are fully rainbow-colored. Paint your winter with pops of bright colors, they are made from lambskin. Oh, and oh! There's even a brand-new Chanel Quilted Boy Bag available in Metallic Calfskin and instead of the iconic CC Boy clasp, they've put an 'Enameled Clasp' on it. LOVE!
Style code: A94305
Size: 6.7′ x 9.8′ 3′ inches
Price: $4,500 USD or €2990 euro's
Saving the best for the last, the Chanel Westminster Flap Bag is returning with more glam than ever. This is not a new bag, but the decoration has changed. Made from lambskin and embellished with a pearl clasp and pearl embroidered chain. Pearls, Chanel, Lambskin, Quilted, CC, can a girl wish more than this?
READ: Chanel Westminster Flap Bag old version
READ: Chanel Fall Winter 2014 Seasonal Bag Collection
Style code: A92609
Size: 5.7′ x 9.8′ 3.5′ inches
Price: $6,100 USD or €4150 euro's
Style code: A92610
Size: 6.5′ x 11′ 3.3′ inches
Price: $7,000 USD or €4750 euro's
Style code: A37586
Size: 6.3′ x 9.4′ 3′ inches
Price: $4,900 USD or €3550 euro's/em>
Style code: A37587
Size: 7.5′ x 11′ 2.4′ inches
Price: $5,500 USD or €3950 euro's
Tags: bag Chanel 2014 classic Fall Winter Boy And


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I'm looking forward to explaining the internet to my son when he's older (he's 7 months). Oh yeah, guys, I have a son now, his name is Ren
Pretty much I'm going to tell him the internet invented itself from primitive AI, and then it just kept expanding and getting more sophisticated. Then I'll show him lolcats and the song 'Schfity Five' and explain that's what the internet was like at the beginning before it could create proper thoughts.
He might buy it
I joined the Citadel at the end of the 2002, mostly cricket related names like Boofa, The Wrong 'Un, The Doosra and so on. Pretty much only keep in touch with a couple of folk like Kempo & Clidus these days. But like most, I have a lot of found memories


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Colin Dodds, 16, was playing with friends at a popular bathing spot on the River Wear near his home at Bishop Auckland, County Durham, when he got into difficulty on Saturday afternoon.
His body was recovered in the early hours of Sunday after police divers located it not far from where he disappeared.
It is the third tragedy to affect his family, who live in Douthwaite Road on the close-knit Woodhouse Close Estate.
His older brother Ryan died aged 14 in July 2009 from multiple organ failure. He was diagnosed with Hirschsprung's disease at birth, a rare condition that affects the bowels.
In 1992, the family lost six-week-old Kenneth after he died from complications caused by his premature birth.
Durham Police said Colin went swimming with two friends, also 16, to cool off in the warm weather.
The teenagers were in a section of the river known locally as The Batts when Colin began to struggle and was unable to reach the river bank.
His friends raised the alarm at around 5.15pm on Saturday when Colin failed to emerge from the water.
A joint operation involving police, ambulance, the fire service, the RAF and search and rescue teams was launched and continued throughout the night.
The force spokeswoman said a police underwater search team found Colin's body at around 4.20am yesterday.
The death was not being treated as suspicious, the spokeswoman said, describing it as ''a tragic accident''.
Colin's family were said to be ''distraught''.
A post-mortem examination to establish a formal cause of death is expected to take place next week.
In April, eight-year-old Ian Bell fell into the Wear near his home in Sunnybrow, four miles from Bishop Auckland. His body was found nine days later.


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http://www.examiner.com/x-1779-LA-Pet-R ... id-to-dogs
Michael Vick released; time to remember what Vick actually did to dogs
May 19, 10:14 Kate Woodviolet
Vick will spend the remaining weeks of his prison term safely in his own home
UPDATED The L.A. Times reports that Michael Vick has been released from prison, the rest of his sentence to be served at his 3,538-square-foot home in Hampton, Va., with the expectation that he will be officially released from Federal custody on July 20th.
There has been widespread speculation as to whether Vick will return to his lucrative football career, and which teams would be willing to take the PR hit involved in hiring him. Although NFL Commissioner Roger Goodell characterized Vick's actions as "not only illegal, but also cruel and reprehensible," he has declined to make a decision on whether Vick could be reinstated as an NFL player until his sentence is officially over.
Some commentators have argued that Vick should be allowed to play because he "made a mistake" and has now "paid his debt." Perhaps these people are under the mistaken impression that all Michael Vick did was fight some Pit Bulls. But dog fighting, as cruel a crime as it is, is the least of what Michael Vick did.
Purnell Peace conspired with Vick, Phillips and Tony Taylor to kill dogs
According to the prosecutor's statement of facts in the case, between 2002 and 2007 Michael Vick and his co-conspirators Purnell Peace, Quanis Phillips and Tony Taylor killed thirteen dogs by various methods including wetting one dog down and electrocuting her, hanging, drowning and shooting others and, in at least one case, by slamming a dog's body to the ground.
Michael Vick didn't make a mistake. He didn't "make a bad choice." Over a period of five years he forced dogs into deadly fights, and he personally killed, or conspired to kill, thirteen dogs. He didn't pick a quick, painless method of killing, but instead chose a variety of means that qualify as torture. Pit Bulls are powerful dogs. Imagine how hard you would have to work to kill a Pit Bull by forcibly drowning him.
The Atlanta Journal-Constitution also reports, "Sometimes [the dogs] were starved to make them more vicious in the pit."
And Michael Vick didn't confine the abuse and killing to his own Pit Bulls.
Quanis Phillips, like Vick and Peace, "thought it was funny" to place family pets in the ring with trained fighting dogs
According to a November 2008 ESPN.com news story, a report prepared by the USDA's inspector general-investigations division revealed that Vick, Purnell Peace, Quanis Phillips and Tony Taylor also put family pet dogs into the ring with trained pit bulls.
The report, dated Aug. 28, 2008, says, "Vick, Peace and Phillips thought it was funny to watch the pit bull dogs belonging to [Vick's] Bad Newz Kennels injure or kill the other dogs."
Supporters say Vick apologized for his actions. But in his famous press conference apology, Vick admitted only to fighting dogs, despite the fact that he pled guilty to all charges, including the killings. He admitted to "making mistakes" and "immature acts." But deliberately and repeatedly planning dog fights and repeated premeditated violent killings of dogs are not "mistakes." They are not the acts of someone who's merely immature. They are the acts of a sociopath and a predator.
If we can't admit that the crimes to which Michael Vick pled guilty make one a bad person, then we have no definition of morality anymore.
Vick supporters who want to see him play football again should, if they're being honest, say "We don't care what Vick did to dogs, we just want to watch him play football." But please don't say he apologized, nor that he paid his debt. You can't pay a debt you've never admitted you owe.
[Former Vick fighting dog Leo now acts as a therapy dog, comforting cancer patients Photo: MSNBC.com]
During the period when Michael Vick was in prison, two of the Vick dogs are became certified therapy dogs. They comfort the sick, children and the elderly. These dogs, who were never criminals, who never chose to hurt or kill others, are truly rehabilitated.
A man who can look a dog in the face and deliberately pick the most brutal and prolonged way of killing that dog, for nothing more than being insufficiently vicious – I think most people could reasonably wonder if such a man could ever genuinely be rehabilitated.


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3702 1211 Melville Street, Vancouver Listing #: R2290710
THE SUB-PENTHOUSE UNIT IS A FORMER DISPLAY UNIT WITH FURNITURE,LARGE 2,200 SQ FT. WITH VIEW OF MOUNTAINS, HARBOUR, STANLEY PARK. 3 BEDROOM; 2.5 BATHROOM PLUS DEN & STORAGE. 10 FT CEILING LARGE KITCHEN WITH GRANITE KITCHEN ISLAND. SUITE IS EQUIPPED WITH ARE CONDITIONING, HEAT PUMP, SAUNA AND GYM ROOM. GREAT AMENTIES INDOOR SWIMMING POOL STATE AN ART GYM ROOM CONCERIGE SERVICE .LOCATED IN COAL HARBOUR CLOSE TO SHOP, SEAWALL. SIDE BY SIDE 2 PARKING, LOCKER. MUST SEE! Must Sell!
Taxes (2017): $9,356.01
- Club House
- Exercise Centre
- In Suite Laundry
- Sauna/Steam Room
- Storage
- Air Conditioning
- ClthWsh
- Dryr
- Frdg
- Stve
- Disposal - Waste
- Drapes
- Window Coverings
- Garage Door Opener
- Microwave
- Sprinkler - Fire
Site Influences
- Central Location
- Shopping Nearby
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Listed By: Homeland Realty
Disclaimer: The data relating to real estate on this web site comes in part from the MLS Reciprocity program of the Real Estate Board of Greater Vancouver or the Fraser Valley Real Estate Board. Real estate listings held by participating real estate firms are marked with the MLS Reciprocity logo and detailed information about the listing includes the name of the listing agent. This representation is based in whole or part on data generated by the Real Estate Board of Greater Vancouver or the Fraser Valley Real Estate Board which assumes no responsibility for its accuracy. The materials contained on this page may not be reproduced without the express written consent of the Real Estate Board of Greater Vancouver or the Fraser Valley Real Estate Board.


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Future Submarines
Astute Class Submarine
The laying of the keel for the HMS Astute in January of 2001 takes the Royal Navy into its second century of submarine operations. HMS Astute is the biggest and most powerful attack submarine to be built for the Royal Navy and, under the Smart Acquisition programme, with lower running costs and will have a much smaller ship's company. Although the Astute will be about 30 per cent larger than the Trafalgar Class this larger hull means that she is much easier to build and maintain.
'HMS Astute will displace 7,800 tonnes dived and is 97 metres long. She will have six weapons tubes, which means her firepower will be massively increased compared to her predecessors, and she will be equipped from day one to operate cruise missiles. The keel for the second submarine in the class, HMS Ambush, was laid down in October 2003 and the keel for the third, HMS Artful, was laid down in March 2005. The MOD is considering plans for a second batch of up to three more of these potent boats, and the final decision is expected soon.
"I have no doubt HMS Astute will be the World Class Submarine the Royal Navy needs. This Agreement is about restoring the confidence and ability to deliver that much needed capability."
DPA Attack Submarine Team Leader, Muir Macdonald.
The Future Role of The Submarine
The role of the submarine in the Royal Navy is changing as Rear Admiral Stevens, Flag Officer Submarines (FOSM), explained recently.
"The services SSN community has made a decisive break away from its Cold War emphasis on anti-submarine warfare (ASW)to embrace the Navy's new operational concept of Maritime Contributions to Joint Operations. The challenge now is to realise the full potential of the SSN across its wider range of taskings. Operations in direct support of surface forces are becoming a far more important part of the submarine service's operations.
"The introduction of new secure communications links will provide the improved connectivity essential for operating in conjunction with other task force units. Advances in the technological areas of digitisation, miniaturisation and processing of information gathered, will enable the submarine to become an increasingly valuable asset in covert intelligence gathering operations."
Specialist engineers working on the design of Astute are undertaking complex activities across a vast range of disciplines which are brought together in the creation of a nuclear powered submarine
Some fascinating facts and figures about HMS Astute - the largest and most powerful nuclear attack submarine ever built for the Royal Navy
More facts and figures about HMS Astute - the largest and most powerful nuclear attack submarine ever built for the Royal Navy
BAE Systems Submarine Solutions at Barrow-in-Furness is the prime contractor for the Astute Class of submarine. The company will launch the first boat on June 8 2007 and deliver the vessel to the Royal Navy in August 2008.