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Freshman Year : " Research Year"
1. Prepare the List with at least 20-30 school
Define States, School Size, School Demographics
Select School w/ Desired Academic Programs
Select School that fit your academic level.
2. Have Softball Skills Evaluated by Professional to determine what Division I,II, III would fit your needs both academically and match with you skills.
3. Do Campus Visits to 5 Colleges in your area
This will provide feedback about the student/athletes desires & assist in narrowing down the list of schools
4. Research on line athletic and academic information about the schools on your list. www.collegeboard.com
5. Attend Local College Showcase for Exposure/ Practice
6. Review NCAA Core Course requirements to ensure that
Freshman classes are in accordance with NCAA.
7. Prepare Academic/Athletic Resume
8. Go watch a division I, II, and II softball program play. If
possible select schools on your list.
Sophomore Year: Marketing Campaign Begins
1. Redefine the list after further research, school visits, and
watching college softball games, after your first year
academic results.
2. Update your Resume for academic & athletic activities.
3. Write your initial contact letter to college coaches in the
beginning of the school year.
4. Contact coaches on your list to find out what summer
tournaments and college showcases that they are
5. Continue to stay in contact with College coaches with info about high school schedules, summer schedules, and info about attending their games or on campus visit. We want the coaches to know that you are serious about playing at college level. Coaches receive 100's of emails, letters, and videos.
6. Play on a competitive summer softball program that
provides you out of state exposure & exposure to the college coaches that you want to be seen by.
7. Review NCAA Core Course requirements to ensure that sophomore year classes are in accordance with NCAA.
8. Attend College Recruiting Showcases and summer camps of the colleges that are on your list.
9. At the end of the summer softball season complete your
softball skills tape. Send skills tape updated resume to
schools on your list.
Junior Year
1. Update your Resume for academic & athletic activities
2. Keep in contact with coaches about your schedule,
college showcases, and feedback on skill tape.
3. Get your Name know among the college's that you
desire to attend: Refine your list after response from
coaches about your skills tape and your research.
4. Redefine your school list after you receive feedback from college coaches and their needs. If needed, send out resume & tape to more schools.
5.Take your PSATS and SAT's in Fall and Spring
6.Review NCAA Core Course requirements to ensure that sophomore year classes are in accordance with NCAA.
7.Play on a team that is appropriate for the desired level of college softball that you desire to play.
Attend College Showcases and summer softball camps
of college that are on your list for exposure.
8. Register with NCAA Clearing House
9. College coaches may not contact you until July 1
Follow up with Coaches about their needs for the upcoming recruiting class and where you rank in with their school.
Senior Year: The Final Phase
1. If needed, take SAT in the Fall
2. At this time, if the marketing process has been done properly & you have been honest about your softball skills we should be in process of narrowing down your top 5 schools.
3. Take 5 Official Visits
4. Don't Rush your Decision: Enjoy the Ride
5. Apply to your top 5 schools
6. Get Financial Forms (FAF) Filed ASAP.
7. Remember, select a school on the basis, that if, I could
never play softball, I would still be very happy
academically and socially at this school.
Recruiting Myths
1. All schools are fully funded?
Very Few schools, except for the large Division I.
2. All Players will receive an athletic scholarship?
Only Division I and some Division II schools can provide athletic scholarships.
3. Softball can help my daughter get into a school that she may not normally get into on her own?
True. Softball could give you daughter an edge over another student at a tough academic school. Your daughter would offer the school more that just the academic side.
4. Your freshman year is too early to start?
5. The school will come to us?
No. You must make the schools aware of your daughter. Softball is not a money generating sport. They do not have the same recruiting budget as a football and basketball programs.
6. My daughter only wants to look at one school?
Don't put your future into one choice. Select a variety of schools that you your daughter can academically qualify for and athletically play at as well as can be afforded by the family financially.


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This August, Club Cubic brings you a night of unadulterated music. Featuring both progressive house, new kids on the block Breathe Carolina and the psy-trance, tatted-up Ben Nicky, Cubic got tunes which will get everybody moving.
American band turned DJ trio, Breathe Carolina, turned heads with their dance debut "Anywhere But Home" (Armada Music / Zouk Recordings) which crept along the Beatport Progressive House charts until it was slotted in the #1 position & #5 Overall. With the group having a laundry list of confirmed tracks coming out on Spinnin' Records, Armada, and Wall Recordings this fall moving into 2016 – Breathe Carolina are showing they have what it takes to rise to the top.
Counting the likes of Armin van Buuren, Tiësto and Gareth Emery as firm supporters of his sound, and with his music "an essential part of my live sets" for Paul Van Dyk – it's easy to see how British DJ & Producer Ben Nicky has tattooed his mark on the scene to become one of the most sought-after uplifting and psy-trance DJs on the circuit right now.
When: 10pm till late, Saturday, August 20
Where: Club Cubic, Level 2, The Shops at The Boulevard, City of Dreams, Estrada do Istmo, Cotai, Macau
How much: MOP $250
RSVP: +853 66384999 or [email protected]

subset: commoncrawl


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border crossing | KCET
border crossing
KL Featured Category
border crossing
Audio Slideshow: Artists on the U.S. Border They Never Knew AboutPost date:
All around the United States is a 100-mile border zone where one can be searched and one's things seized. Policies way beyond what the constitution allows is regularly implemented. Artists drew on select sites. Here's what they realized.
Cultural Politics
Border Fiction Made Real: How Search and Seizure Laws Degrade on the 100-Mile Border ZonePost date:
Created by policymakers in the 1940s, the border zone extends 100 miles inland from the nation's land and sea boundaries and houses nearly two-thirds of the U.S. population. It's also where the 4th amendment rights of the people have been subverted.
Mexican food
The Migrant Kitchen
Why Mexico-Based Chefs Find it Tough to Make it Big Across the BorderPost date:
Mexican food has been getting a lot of attention in the United States, which has Mexican chefs trying their luck at opening restaurants across the border. But they soon find out it's not as easy to find success north of the border.
Arrival Stories
History & Society
Jose Saca: From Salvador, Robbed by Coyotes, Amnestied by ReaganPost date:
We took the bus to Guatemala, where we got assaulted by our coyote. He took almost everything from us.
Arrival Stories
History & Society
Michelle Lopez: Guatemalan-Mexican, Born in Chinatown, L.A.Post date:
Michelle Lopez was born in Chinatown, Los Angeles, while her mother and father were each born in different countries.
Arrival Stories
History & Society
Arrival Story: Rachel RosenthalPost date:
Theater director Rachel Rosenthal arrives in Los Angeles at a time of incredible artistic energy emanating from places like the Ferus Gallery.
imperial county
SoCal Focus
Flagging Calexico's Dirty AirPost date:
This isn't the amusing asthma you see on situation comedies, that marker of nerd-dom that recedes with a few hits off an inhaler. This is the kind of asthma that sends you to the hospital for weeks.
Rose Parade
SoCal Focus
Five SoCal Must-Reads: Occupy the Rose Parade?Post date:
A look at big picture stories in Southern California, including hunger in California, the Rose Parade, oil drilling in the Whittier Hills and immigration.
Arrival Stories
History & Society
Gabrielle Garcia: Her Parents, from Durango, Found Each Other HerePost date:
"My dad was a city rat, skinny dipping in the dirty blue river, and smoking in the cold gray alleys, but he was a dreamer. He ran away at seventeen to come to Los Angeles and become an engineer."
Arrival Stories
History & Society
Aldo Velasco: The Filmmaker's Mother, Fleeing, Promised 'Fun Trip'Post date:
"I struggled to adjust to my new life and learn English. I turned six years old, and was given a Jaws-themed game for my birthday."


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It's well recognized, that over time, eating way too much will be detrimental to your health. There are several health conditions related to obesity. Heart disease, high cholesterol, diabetes, and you can put hearing on the list, also. It's estimated that about 48 million people in the United States, about 20% of the nation's population, suffer from hearing loss, and in adults it's virtually double that number, 93 million, are obese. These numbers are shocking and point to a serious health concern throughout the country.
What is The Link Between Hearing Loss And Obesity?
Several studies have demonstrated that there's a connection between obesity and hearing loss. Exactly what that connection is, is still being researched, it's believed that hearing loss and obesity have a connection because of its effect on our circulatory system. Furthermore, hearing loss is related to high blood pressure and diabetes which are recognized to be connected to being overweight.
Sound in the ear is detected by small hairs in the inner ear. So that they can function effectively, these small hairs, called stereocilia, require a steady flow of blood. Obesity confines the blood flow in the body since, so that it can keep the blood flowing throughout the body, the heart must do additional work, which means that there is not enough blood flow available to your ear. This can permanently harm the ears. Diabetes, high blood pressure, and heart disease affect the inner ear in the same way, because each of these conditions negatively impacts your blood flow.
Keeping your weight under control is particularly worthwhile as you get older since age-related hearing loss and a high index of fat mass are also connected. Your body's metabolism doesn't work as fast or as well as it did in the past, which is why you should attempt to form healthy habits when you're younger and stick to those habits as you age.
Your hearing and your overall health are benefited by a healthy diet.
Obesity Associated Hearing Loss Treatments
It's a possibility that you may not be able to recover your lost hearing if it's brought on by obesity, nonetheless, it's always good to have your hearing examined to identify the magnitude of your hearing loss. If the damage is irreversible, you may require a hearing aid or other device to start hearing properly again.
If the damage is only slight, you may want to consult your doctor about creating a diet and exercise routine to lessen the impact your weight has on your health before it gets any worse. Your doctor should recommend a cardio intensive exercise regimen that will get your blood pumping and improve your overall health. There will be, more than likely, other improvements in your life too, mental health, for example, since regular exercise will decrease depression according to many studies.
How Can You Prevent Obesity-Related Hearing Loss
In order to stop obesity-related loss of hearing consistent exercise and a nutritious diet are essential. Your hearing will undoubtedly be kept in superior shape if you keep yourself healthy. A plan that can assist you to achieve your goals and that is individualized for you can be put together by a nutritionist. The task of the nutritionist is to make sure you're eating the best mixture of nutrients in nutritious foods, like foods that have plenty of iron, since, you guessed it, a lack of iron in your diet can trigger tinnitus and cause hearing loss.
Learn more about hearing loss and how you can hear better with the proper treatment method.


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Long Lasting Liquid Lipstick - Pasadena
OFRA Long Lasting Liquid Lipstick is a one step full lip color that does not feather. These vibrant colors will give you a vivacious new look.They are creamy and soft in texture, moisturizing the lips and creating a long lasting lipstick effect. No need to use lipliner, this liquid lipstick gives a beautiful edge to your lip look!
Our formula is a matte color formula but if you want to add some shine to your liquid lipstick try our revolutionary Lipgloss Stick. All shades contain antioxidants and Vitamin E while the formula provides a lightweight layer of lasting color to make you look stunning all day. Color will last in a perfect condition up to five hours without eating or drinking. For best results do not eat or drink for 15 minutes after applying.
Please note that this is not a lip stain and does not dry completely but remains on your lips for hours!
Have dry lips and want to create a good lip base for your liquid lippie? Try our Lip Exfoliator as a weekly treat to get rid of dry skin on your lips.
*The swatches and colors on our website represent our shades as close as possible, however, the actual color may appear different on everyone.*
Returns Policy
You may return most new, unopened items within 7 days of delivery for a full refund. We'll also pay the return shipping costs if the return is a result of our error (you received an incorrect or defective item, etc.)..
You should expect to receive your refund within four weeks of giving your package to the return shipper, however, in many cases you will receive a refund more quickly. This time period includes the transit time for us to receive your return from the shipper (5 to 10 business days), the time it takes us to process your return once we receive it (3 to 5 business days), and the time it takes your bank to process our refund request (5 to 10 business days).
If you need to return an item, simply login to your account, view the order using the "Complete Orders" link under the My Account menu and click the Return Item(s) button. We'll notify you via e-mail of your refund once we've received and processed the returned item..
We ship only to GCC contours. Note that there are restrictions on some products, and some products cannot be shipped to international destinations..


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The British newspaper The Independent plays up a story on the health effects of sodium benzoate.
Professor Peter Piper, a professor of molecular biology and biotechnology, tested the impact of sodium benzoate on living yeast cells in his laboratory. What he found alarmed him: the benzoate was damaging an important area of DNA in the "power station" of cells known as the mitochondria.
He told The Independent on Sunday: "These chemicals have the ability to cause severe damage to DNA in the mitochondria to the point that they totally inactivate it: they knock it out altogether.
"The mitochondria consumes the oxygen to give you energy and if you damage it – as happens in a number if diseased states – then the cell starts to malfunction very seriously. And there is a whole array of diseases that are now being tied to damage to this DNA – Parkinson's and quite a lot of neuro-degenerative diseases, but above all the whole process of ageing."
The problem – more usually associated with ageing and alcohol abuse – can eventually lead to cirrhosis of the liver and degenerative diseases such as Parkinson's.
Sodium benzoate has already been the subject of concern about cancer because when mixed with the additive vitamin C in soft drinks, it causes benzene, a carcinogenic substance. A Food Standards Agency survey of benzene in drinks last year found high levels in four brands which were removed from sale.
The findings could have serious consequences for the hundreds of millions of people worldwide who consume fizzy drinks. They will also intensify the controversy about food additives, which have been linked to hyperactivity in children.
I'm too worn to rant on the tabloid nature of the article. Needless to say it is probably unnecessarily dramatic.
Personally, to take this story at face value, I might as well start thinking about trying to squeeze my way onto the liver transplant waiting list (or talking to my family about a living donation) considering the number of soft drinks I go through in a week. *rolls eyes*
Still, It Could Always Be Worse…
…"Fizzy Drinks" Could Be This Addictive
Listen To Clip At Normal Speed
[In Case You Don't Get The Reference]
[Sodium Benzoate MSDS]


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A southern Caribbean cruise has a charisma all to its personal. You can go to Budapest, Amsterdam as well as Paris, if you decide that European river cruises are one thing you have to discover. An Japanese Caribbean cruise from NOLA will take you to locations like Key West, Nassau and Freeport. Cruises booked on behalf of these below age 18 by 2019, ahead of the August 1 replace, are still welcome for their scheduled cruise.
Hawaii cruises final wherever from 7 to 21 days, with essentially the most average being eleven – 15. Departure cities embrace Vancouver, Lengthy Seashore, San Francisco, San Diego, Seattle, and Honolulu. We've gathered some information to make it easier to research and e book your Milford Sound cruise.
Quite a lot of experts advocate that travelers ebook their own excursions, because the excursions organized by the cruise line often have pointless fees and bills tacked on. 27 Ships additionally function quite a few bars and nightclubs for passenger entertainment; the majority of cruise lines do not embrace alcoholic beverages of their fares and passengers are expected to pay for drinks as they eat them.
These trying to take family enjoyable to the excessive seas can now not look to Viking River Cruises, as the line has quietly announced that people underneath age 18 will no longer be permitted onboard for future journeys. According to Viking's new phrases and situations web page , for all journeys booked on both lines after August 1, 2018, passengers must be age 18 to embark on their scheduled voyage.
The best cruising expertise is about to get even better in 2019 and 2020 as Celestyal Cruises introduces 2 new products, 7 new locations and extends the cruise season all 12 months spherical. Cruise ships are organized very similar to floating motels, with a complete hospitality staff in addition to the usual ship's crew.


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You are here
Featured Resource
Public gardens can benefit from the introduction of new plants to the horticulture industry.
This report introduces readers to digital plant records management, provides a comparative analysis of the leading digital plant recordkeeping tools, and outlines considerations related to use of these tools to enhance plant care, public education, and
This document is meant to serve as a resource to compare three popular collections management software programs:
Botanic gardens are living museums, offering opportunities for conservation and research as well as education, experience, and enjoyment through their plant collections.
In the realities of the modern world, when the natural habitat is rapidly disappearing and the number of imperiled plants is constantly growing, ex situ conservation is gaining importance.
Restoration projects that support pollinators are becoming increasingly popular. Pollinating insects require resources, including nectar and pollen, throughout the growing season.
In 2012, more than two million acres of important sage-brush habitat burned in four Western States.
Native plant communities are key to ecosystem health, resiliency, and productivity.
Complete and accurate plant records are a defining feature of arboreta and botanic gardens.
Recent estimates indicate that one-fifth of botanical species worldwide are considered at risk of becoming extinct in the wild.


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Republican City Council Member Max Morano was taking a Diet Coke break with Irma Jansen, his chief of staff. "I can't believe the Democrats passed the plastic bag ban. Totally counterproductive. The plastic bags I take home with me from the supermarket become garbage bags. Paper bags are harder to carry, and I have to throw them out right away because paper attracts roaches. Which forces me to buy plastic garbage bags. Same harm to the environment, lots of added costs for everyone. Environmentalists and their Democrat enablers have no common sense."
Irma said, "It's like the toilet we had to install when Mike and I renovated our apartment. It reduces the amount of water in a flush, so instead of flushing once, you end up flushing five times, and still you have to clean the toilet twice a day minimum."
"Democrats," Max said, "ever in search of government solutions to life's little problems."
"Well, maybe the governor will veto it," Irma said.
"The governor's a Democrat."
* * *
Democratic City Council Member Gavin Kane threw his stapler at the opposite wall, just missing the head of Tina Millette, his chief of staff. The state's governor had used his untoward power to veto the plastic bag ban, even though it had been passed by the City Council and signed by the mayor.
Acting as though nothing had happened—not even turning around to look at the damage—Tina sipped her coffee and made a mental note to pick up the stapler's remnants on her way out and buy a replacement with petty cash.
Gavin said, "How did it come about that the governor, poster child for ego, has the authority to interfere with the city's decisions? It was hard enough to get the law enacted. Can't they get it into their thick heads that plastic basically doesn't biodegrade?"
"I keep picturing the Great Pacific Garbage Patch," Tina said, "that Sargasso Sea of plastic floating in the ocean."
"Republicans govern by anecdote. They've never yet met a scientific consensus they like." Gavin was gazing somewhere over her head, though Tina knew nothing of interest was to be seen there.
"Let me see if I understand this," she said. "Our law would have allowed supermarkets to add five cents per paper bag to help them recoup transition costs and as a long-term incentive to comply. The governor says that five cents shouldn't go as profit to the stores, but, instead, be paid to the state as a tax."
Gavin sighed. "You'd think the governor was a communist."
"Why kill an idea he's always claimed he believes in? Besides, he's supposed to be on our side."
"He says he wants to make the law statewide."
"But the city's population is more than half the state's total. The law was a big, big step in the right direction."
Gavin frowned. "I have no idea why he changed his mind."
"Did those chemical-hugging Koch brothers get to him?" Tina speculated.
But Gavin's mind had shifted to another track. "I'm counting the minutes before Max Morano makes the most of this." He turned the monitor so they could both see it and brought up Morano's Twitter feed. Just in time.
"Governor trashes Kane plastic bag law. Victory for environment."
Gavin thundered on his PC's keyboard. "Plastic wins, environment mourns."
"Don't send that," Tina said, leaning around to see the screen. "You need the governor on your side."
"Fuck the governor."
"Please don't. Imagine Morano's tweet storm if you did."
"Okay, I won't send it. Not yet anyway." He made a copy and put it in a separate file.
After Tina returned to her desk, just outside his closed door, Gavin withdrew from his jacket's inside pocket his wallet-sized electronic talking United States Constitution with the image of Lady Liberty at the top.
"Libby," he asked her, "I don't suppose you have anything to say about all this?"
"Tina's right. Quit it with the sexual fantasies about the governor."
"You're so damned literal."
The screen dimmed.
"Sorry, Libby, that was harsh. I apologize."
The screen lit back up. "What's this about being literal?"
"Well, you do want your words taken seriously."
"Seriously, not necessarily literally."
"Okay, again, I'm sorry. Now, will you help me with this plastic bag thing?"
"I have nothing to say about plastic bags."
Gavin bit his tongue. "How about the environment?"
"Look at the "posterity" clause."
"Where's that?"
Libby stayed silent, but she didn't switch off.
"All right, I'll do a search." He typed the word "posterity" on her tiny keyboard and found the Constitution's preamble in the display:
We the People of the United States, in order to form a more perfect union, establish Justice, insure domestic Tranquility, provide for the common defense, promote the general Welfare, and secure the blessings of Liberty to ourselves and our posterity do ordain and establish this Constitution for the United States of America.
"I see," Gavin said, impressed, as he always was, by the graceful sentences those guys had spun out two centuries earlier. "Like it says here, there's no posterity if we wreck the environment and make these United States uninhabitable."
"That's the argument," Libby said.
"What do you mean, 'that's the argument'? That's what you say right here in this paragraph."
"So you say."
"And you agree."
Why couldn't she give him even a smidgeon of reassurance?
Hoping to catch her before she did what she always did—end their conversations before he was ready—he added, "You can go back to sleep now, Libby." He looked down, only to see the screen already dark.
He decided against consulting his chief of staff before sending: "Plastic wins, environment mourns. To self-proclaimed Constitutional scholar Morano: Read the 'posterity' clause."
* * *
Max Morano yelled, "What the hell's the 'posterity' clause?"
No immediate response, but it took his chief of staff, Irma Jansen, only two minutes to knock on the door and come in with a photocopied page.
"What's this?" he demanded.
"The preamble to the Constitution."
"I know that. It says it right on top."
"Read. It won't bite."
"I don't see any… Oh here. '… secure the blessings of Liberty to ourselves and our posterity…'"
"You have to read the whole paragraph to get the whole meaning, but you've found the crux."
"Nothing about plastic bags."
Knowing he was trying to get her goat, Irma said, "Nor 'environment.'"
"Right. There's 'justice' here. Oh, and 'domestic tranquility'—my wife better not find out about that one. 'Defense.' And look at this—'welfare.' So that's where Democrats get off coddling the good-for-nothings. And last but definitely not least, 'liberty.' Like you said, nothing about environment."
"You have to read 'environment' into it."
"I have to do no such thing. Read something when it isn't there to be read?"
"Infer, interpolate, deduce."
"In that case, I read 'endless sex and booze' here."
"I don't think that's what the founding guys had in mind."
"Nor did they have environmentalists, that plague on posterity."
"You're letting your irritation with Kane get the better of you."
"How could it not?"
"Don't say anything stupid, that's all I ask."
"But when I do, it rattles his cage so bad you can feel the earth shaking all the way here, four blocks away."
Irma shrugged and left.
Max tweeted: "Plastic bags get holes/ripped after third/fourth use. No posterity there. Governor agrees."
He didn't have to wait long for Kane's reply: "Like the holes in Morano's head. Swiss cheese, anyone? Governor agrees."
* * *
"Got him!" Gavin exclaimed, as Tina opened the door, as usual, without knocking. She looked displeased.
"Pyrrhic victory," she said. "You know, hollow victory."
"I take my victories where I can get them."
"Well, good. I hope it keeps you happy this evening. Me, I need to shop for dinner, so I'm leaving."
Gavin fished. "Special night?"
"Nights are always special."
"Well, don't forget to demand paper bags at the store, for the sake of posterity."
"Whoever she is," Tina said, closing the door behind her, too firmly for Gavin's peace of mind.


text: Share Tweet Share Share Iwaki, Fukusima, Japan (May 19, 2018)Pacific Islands Forum Leaders and the Prime Minister of Japan, the Hon Shinzo Abe, committed to stronger action on climate change and to the sustainable management, use and conservation of the ocean at the Eighth Pacific Islands Leaders Meeting (PALM 8).In opening PALM 8, Forum Chair and PALM Co-chair, the Hon Tuilaepa Sailele Malielegaoi, Prime Minister of Samoa, emphasised that "the Pacific Ocean unites our islands in common purpose - it is our home and our key to a future of infinite promise. A shared Ocean means a shared responsibility and shared benefits for our environment, our economies and our communities." Forum Leaders and Prime Minister Abe committed to addressing climate change with a sense of urgency, given the existential threat it poses to Forum Island Countries and the region. Together, they emphasised the need to step up leadership roles in international negotiations, to finalise the implementation guidelines of the Paris Agreement, and increase levels of climate finance commensurate with the requisite needs of FICs. Forum Leaders committed to continuing their collective and proactive efforts to build resilience across the region through the Framework for Resilient Development in the Pacific, and a major new initiative to develop the recently endorsed "Pacific Resilience Facility". Leaders welcomed the ongoing and important support for Japan on climate change including a new Pacific Climate Change Centre in Samoa.Sustainable management, use and conservation of the ocean and its resources, including the importance of fisheries to the prosperity of the region, were a focus of PALM 8. Forum Leaders emphasised the fundamental importance of 'zone based management' for the sustainable management of highly migratory fish species, and the need for partners such as Japan to support such approaches. Japan and Forum Leaders committed to ongoing cooperation in addressing Illegal, Unregulated and Unreported (IUU) fishing, and to stepping up efforts to conserve the marine environment particularly through preventing marine litter.Forum Leaders welcomed Japan's commitment to strong development cooperation and people to people exchanges of at least 5,000 people over the next three years. In discussing a new capacity building program on maritime law enforcement, Forum Leaders emphasised the importance of this being implemented in accordance with established institutions and frameworks. In closing the meeting, the Forum Chair reaffirmed the important milestones of PALM 8 – both through policy commitments, partnership building and continued policy dialogue. "Forum Leaders offer to host the next PALM Ministerial meeting in the Pacific islands region, for the first time, as a way to reinforce the spirit of partnership and reciprocity that underpins the PALM," he said.The PALM was initiated by Japan in 1997 to strengthen relations with Forum Member countries and work jointly towards the development of the Pacific region. Held every three years, the PALM is co-chaired by the Prime Minister of Japan and the Chair of the PIF. The Eighth Pacific Islands Leaders Meeting (PALM8) Leaders' Declaration Iwaki, Fukushima, Japan, 18-19 May 2018OverviewLeaders and representatives of Japan and Pacific Islands Forum (PIF) Members including Australia, Cook Islands, Federated States of Micronesia, Republic of Fiji, French Polynesia, Republic of Kiribati, Republic of the Marshall Islands, Republic of Nauru, New Caledonia, New Zealand, Niue, Republic of Palau, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu (hereinafter referred to as the "Leaders") met in Iwaki, Fukushima, Japan on 18 and 19 May 2018, for the Eighth Pacific Islands Leaders Meeting (PALM8). The Leaders expressed their appreciation to the co-chairs, Prime Minister Abe of Japan and Prime Minister Tuilaepa Sailele Malielegaoi of Samoa, current Chair of the PIF, for leading PALM8 to a success. The Leaders welcomed the first participation of French Polynesia and New Caledonia in the PALM as full Members of the PIF.The Leaders also expressed their appreciation to Fukushima Prefecture and Iwaki-City for their warm hospitality. The Leaders welcomed and supported the steady progress on reconstruction of Fukushima Prefecture and Iwaki City from the 2011 Great East Japan Earthquake.The Leaders conveyed deepest condolences and sympathy to all the people who have been affected by the recent disasters in the Pacific, including the devastating earthquakes in Papua New Guinea, the volcanic eruptions in Vanuatu, and Tropical Cyclones Gita, Keni and Josie, which have affected Samoa, Tonga, and Fiji. Leaders expressed strong solidarity with all those who are confronting the far-reaching consequences of these extreme events.PALM Process and Strategic Vision for an Enduring PartnershipThe Leaders renewed their strong commitment to the robust partnership between Japan and the PIF Members, a partnership underpinned by historic bonds and mutual trust. The Leaders appreciated the significant role which the PALM process has played for over two decades in providing a platform upon which this partnership has been continuously strengthened. The Leaders reaffirmed their determination to strengthen their collective efforts to enhance this important partnership and the PALM process through dialogue and cooperation to better meet the evolving opportunities and challenges of the region. The Leaders welcomed Australia and New Zealand's acknowledgement of the centrality of the Forum Island Countries (FIC) to the PALM dialogue with Japan.The Leaders affirmed that long-term efforts to shape their partnership through the PALM process will be guided by the following shared vision:– Maintaining stability through rules-based order : commitment to the respect for sovereignty, rule of law, and peaceful resolution of disputes in accordance with international law;– Pursuit of enduring prosperity: self-sustained and sustainable economic development underpinned by open markets and facilitation of trade and investment, strengthened connectivity and enhanced resilience of societies;– Strengthening the flow of and exchanges between peoples: active people-to-people exchanges to enhance mutual understanding, assist development and invigorate economic activities; and,– Supporting regional cooperation and integration: advancement of robust regional institutions, with a view to greater regional cooperation and integration.The Leaders emphasized the importance of the leadership and ownership of PIF Members in shaping the future of the Pacific Islands Forum region. Japan acknowledged the commitment of the PIF Members to regional cooperation and collective action, as articulated in the "Framework for Pacific Regionalism", to realise the vision of the PIF Leaders for a region of peace, harmony, security, social inclusion and prosperity. Japan acknowledged the commitment of the PIF Leaders to their shared stewardship and collective approach as the 'Blue Pacific' to ensuring regional security, prosperity and the environmental integrity of the Pacific Ocean.Prime Minister Abe expressed the unwavering determination of the Government of Japan to continue supporting the FICs in areas that best reflect their needs, utilizing means that leverage Japan's strength. The FIC Leaders expressed appreciation for Japan's long-standing record of consistent fulfillment of its commitments.The Leaders recognised the importance of making continuous efforts to expand and deepen relations between Japan and the PIF Members, through enhanced dialogue and engagement, including through high-level mutual visits which serve to strengthen bilateral relationships. The PIF Leaders highly valued Japan's enhanced diplomatic presence in the region over the past years.Prime Minister Abe took note of the important role of sub-regional efforts in addressing common challenges of respective sub-regions and expressed his intention to pursue closer coordination with such efforts.Maritime Order based on the Rule of Law, and Sustainability of Ocean ResourcesThe Leaders underscored the importance of a free, open, and sustainable maritime order based on the rule of law in the Pacific and acknowledged that it will contribute to peace, stability, resilience and prosperity of the region. In this regard, the PIF Leaders welcomed Japan's active and constructive contribution to cooperation and development in the Pacific region, including through new initiatives such as its "Free and Open Indo-Pacific Strategy," which consists of three pillars: (a) promotion and establishment of the rule of law and freedom of navigation; (b) pursuit of economic prosperity through strengthening connectivity; and (c) commitment to peace and stability such as cooperation in the fields of maritime safety and disaster risk reduction.The Leaders reiterated the importance of all states respecting international law including freedom of navigation and overflight and other internationally lawful uses of the seas. They also emphasised the importance of states making and clarifying their territorial and maritime claims based on international law, including the United Nations Convention on the Law of the Sea (UNCLOS), and exercising self-restraint and resolving disputes by peaceful means without resorting to the threat or use of force.The Leaders reaffirmed their intention to closely coordinate in the area of maritime security and safety to ensure a maritime order based on the rule of law in the Pacific Ocean. The Leaders reiterated the importance of capacity building for the FICs in the areas of maritime safety and maritime law-enforcement, including border control and protection. In this context, Prime Minister Abe announced the launch of a capacity building program for the FICs on maritime law enforcement and on implementation of the United Nations Security Council (UNSC) resolutions regarding North Korea, which will be implemented in coordination with FICs and their established institutions and frameworks.The Leaders emphasised that states have the obligation to protect and preserve the marine environment and to take necessary measures to protect and preserve rare or fragile ecosystems as well as the habitats of depleted, threatened or endangered species and other forms of marine life.The Leaders reiterated the critical importance of integrated approaches to sustainable development, management and conservation of the ocean and its resources, to promote sustainable economic development and ensure food security.The Leaders recognised the importance of science-based management of fishery resources, taking account of relevant environmental and economic factors. Taking note of the latest scientific fisheries stock assessments by the Secretariat of the Pacific Community (SPC), the Leaders reaffirmed their intention to continue cooperation in the Western and Central Pacific Fisheries Commission (WCPFC) to ensure sustainable use of highly migratory species, such as tuna, billfish and pelagic shark stocks, including identifying possible opportunities for development of joint proposals on issues of key importance.Building on the long-standing record of collaboration in the field of fisheries, the Leaders reaffirmed the importance of the enduring cooperative relationship that aims to develop fisheries including through mutually beneficial fishing arrangements, as appropriate, between Japan and the PIF Members that ensure the sustainable use of fisheries resources in the Pacific. In this context, Japan noted the commitment of the PIF Leaders in implementing zone based management within their Exclusive Economic Zones in accordance with international law including UNCLOS to ensure the sustainable management of fisheries.The Leaders expressed their commitment to deepening cooperation on monitoring control and vessel surveillance (MCS), taking into account existing MCS frameworks in the region, in order to eradicate and combat illegal, unreported and unregulated (IUU) fishing, which undermines a major source of revenue for the FICs and threatens the sustainability of fisheries stocks.The Leaders emphasized the importance of developing an international legally binding instrument on the conservation and sustainable use of marine biological diversity of areas beyond national jurisdiction (BBNJ) under UNCLOS which does not undermine relevant existing legal instruments and frameworks as well as relevant global, regional and sectoral bodies.Prime Minister Abe announced Japan's intention to implement capacity building measures, implemented in collaboration with FICs and their established frameworks and institutions as appropriate, for 500 people for the next 3 years to assist the FICs to ensure free and open maritime order based on the rule of law, and sustainability of ocean resources in the region.Strengthening the Basis for Resilient and Sustainable DevelopmentThe Leaders reaffirmed their commitment to continuing cooperation towards the universal implementation of the 2030 Agenda for Sustainable Development, the "SIDS Accelerated Modalities of Action (S.A.M.O.A) Pathway," the Paris Agreement adopted under the UN Framework Convention on Climate Change, the Sendai Framework for Disaster Risk Reduction 2015-2030, and the Addis Ababa Action Agenda on Financing for Development. The Leaders acknowledged the efforts by the PIF Members and regional agencies to progress the region's implementation of these commitments through the Pacific Roadmap for Sustainable Development.The Leaders shared the view that efforts to achieve resilient and sustainable development will require addressing climate change with a sense of urgency. Given the existential threat and pressing contemporary security challenges that climate change poses to the future of the region, especially for island countries, the Leaders:– expressed their intention to strengthen their leadership role in international negotiations to hold the increase in the global average temperature to well below 2 degree Celsius above pre-industrial levels and to pursue the efforts to limit the temperature increase to 1.5 degrees Celsius above pre-industrial levels, recognising that this would significantly reduce the risks and impacts of climate change;– reiterated their firm commitment to finalising the implementation guidelines of the Paris Agreement adopted under the UN Framework Convention on Climate Change at COP 24 in 2018;– committed to participating actively in the Talanoa Dialogue process, and to sharing knowledge for achieving the commitments of all Parties to the Paris Agreement;– stressed the importance of continued efforts, including investments, to reduce greenhouse gas emissions and promote energy efficiency and the effective use of renewable energy in the FICs to increase their energy ratios; and– underscored the necessity to mobilise financial support for climate change action, that is commensurate with the needs of the FICs, from a wide variety of sources, including through simplified and improved access to climate finance and through mobilizing private sector investment.The Leaders reaffirmed the importance of strengthening efforts to integrate climate change and disaster risk reduction considerations into resilient development, and acknowledged the initiative of the PIF in endorsing the Framework for Resilient Development in the Pacific.The Leaders shared views that climate change is one of the most pressing contemporary security challenges especially for island countries as stated in the Majuro Declaration, and that the UN system, including the UNSC, should address these challenges. In this regard, the PIF Leaders welcomed Japan's initiative as the President of the UNSC in December 2017 to host an open debate on "the Maintenance of International Peace and Security: Addressing Complex Contemporary Challenges to International Peace and Security".The Leaders welcomed the accreditation of the Japan International Cooperation Agency (JICA) by the Green Climate Fund (GCF) Board, and the accreditation of Secretariat of the Pacific Environmental Programme (SPREP) as a Regional Implementing Entity for the GCF and the Adaptation Fund. The PIF Leaders welcomed Japan's commitment to continuing comprehensive support in tackling the challenges posed by climate change, and encouraged continued contributions to the GCF.Prime Minister Abe expressed Japan's intention to support the FICs' efforts to achieve low carbon development such as through continued implementation of the "Hybrid Island Programme."The PIF Leaders welcomed continued assistance by Japan towards the construction of the Pacific Climate Change Center (PCCC), and the development of capacity building programs to be offered through the PCCC.The Leaders shared the views on the vulnerability of the Pacific region to natural hazards such as earthquakes, volcanic eruptions, tsunamis, floods and typhoons/ cyclones, and stressed the necessity of enhancing cooperation on disaster risk reduction, especially for building resilience. The Leaders reiterated the importance of sharing lessons learned from past experiences in disasters, and the need for continued collaboration, welcoming initiatives such as the gender-based training on Women in Disaster Management.Prime Minister Abe committed to continue extending humanitarian assistance/disaster relief in times of crisis triggered by natural hazards in the region. The PIF Leaders welcomed this assistance from Japan, including to the countries recently affected by disaster events. The Leaders also welcomed various initiatives under "World Tsunami Awareness Day" on 5 November.In reaffirming the importance of sustainable development, management and conservation of environment, the Leaders:– expressed their commitment to comprehensive and integrated efforts to address environmental issues, including promotion of environmentally sound waste management and 3R (reduce, reuse and recycle) policies, conservation of biodiversity and sustainable development of natural resources;– stressed the need for all Pacific Rim countries to take active steps to conserve the marine environment including through prevention and reduction of marine litter, in particular plastics, in the Pacific Ocean; and– recognised the importance of addressing the increasingly serious problems associated with shipwrecks and particularly those in the PIF Members affected by shipwrecks and unexploded ordnance from World War II.The Leaders noted the value of the Japanese Technical Cooperation Project for Promotion of Regional Initiative on Solid Waste Management in Pacific Island Countries (J-PRISM) in sustainably managing waste on the islands and reducing land-based sources of pollution to the marine environment. The Leaders also acknowledged the outcome of the recommendation and capacity building on sustainable management of coral reefs and coastal ecosystems in Palau through Science and Technology Research Partnership for Sustainable Development (SATREPS) and its potential to be adopted by other FICs.The Leaders shared the view that efforts to achieve resilient and sustainable development will also require enhanced cooperation in the fields of: health, including areas of infectious and non-communicable diseases; education; gender; information communication technology (ICT); trade and investment; and tourism. In this regard:– The Leaders stressed the importance of cooperation to elevate the quality of medical services and the welfare of the people of the FICs and to accelerate progress towards universal health coverage through access to better diagnostics, better screening, essential medicines and medical equipment, and human resource development:– The FIC Leaders welcomed Japan's assistance in the area of ICT through the Asia-Pacific Telecommunity (APT) and looked forward to further cooperation in this area;– The Leaders expressed their intention to redouble their efforts to promote trade and investment, including those by Small and Medium Enterprises, and welcomed the efforts by the Pacific Islands Centre (PIC), the Japan External Trade Organization (JETRO) and all trade and investment related bodies of the FICs;– The FIC Leaders welcomed Japan's effort to dispatch business missions to the region and Japan's hosting of the Japan-PIC Economic Forum on 17th May in Tokyo. The FIC Leaders further reiterated their resolve to continue efforts to improve the business environment; and– The FIC Leaders welcomed Japan's effort in convening the Japan-Pacific Island Countries Tourism Ministers meeting, and its commitment to cooperate on specific and practical activities, including with the South Pacific Tourism Organisation, to benefit the tourism sector.The PIF Leaders welcomed Prime Minister Abe's commitment to enhancing regional connectivity through resilient quality infrastructure development and provisions of means of transport in order to fully tap the economic potential of the region. The Leaders underscored the importance of developing quality infrastructure including sea ports and airports in an open, transparent, non-exclusive and sustainable manner, in accordance with international standards, which also respect sovereignty and peaceful use of such infrastructure.Connecting Pacific CitizensThe Leaders underscored the importance of strong personal bonds developed through active people-to-people and cultural exchanges, in particular among the youth, to deepen mutual understanding and trust, and in turn establish an enduring relationship between the people of Japan and the PIF Members.The Leaders discussed efforts to encourage two-way movement of people between Japan and the FICs. In this regard, the Leaders welcomed the re-launch of direct flights between Japan and Fiji, and expressed support for a third flight service to Narita via Federated States of Micronesia by Papua New Guinea. The Leaders also welcomed the important work of the local governments of Japan to build networks with the FICs and supported direct engagement with their Pacific counterparts.The FIC Leaders welcomed the decision by Japan to introduce multiple entry visas in relation to all the FICs.Prime Minister Abe expressed his deep appreciation for the intention of the FIC Leaders to continue cooperation to address issues related to their shared past including repatriation of the remains of the war dead from World War II, clearance of unexploded ordnance, and maintenance of government-built monuments for the war dead as appropriate. The Leaders shared the view that jointly addressing these issues will help consolidate the foundation upon which Japan and the FICs continue to build future-oriented relations.The Leaders reaffirmed their intention to strengthen people-to-people exchanges and cooperation in the field of sports in light of Japan's hosting of the Rugby World Cup 2019 and the Tokyo 2020 Olympic and Paralympic Games. In this regard, the FIC Leaders appreciated Japan's efforts through its initiative called "Sport for Tomorrow." In addition, the Leaders shared the view that they would consider holding a ministerial meeting on sports cooperation in such field as para-sports.The Leaders emphasised the importance of Japanese language education in the FICs and Prime Minister Abe expressed his willingness to continue to provide support in the area, including towards launching of a Japanese language course in the University of South Pacific. The FIC Leaders welcomed such efforts by Japan.Prime Minister Abe reiterated Japan's commitment to providing human resource development to the FICs, which draws upon Japan's unique strengths, in order to provide effective and enduring means to assist their resilient, sustainable and self-sufficient development. In this context, the FIC Leaders appreciated the vital roles played by the Japan Overseas Cooperation Volunteers (JOCV) and Senior Volunteers. Prime Minister Abe also expressed Japan's intention to continue "Pacific-LEADS".The Leaders decided to pursue the possibility of strengthening human resource development of the FICs through on-the-job trainings in Japan under existing scheme.The Leaders discussed the value of promoting skills enhancement and labour opportunities for the FICs, and Japan committed to sharing information on any schemes it currently has in place and details on which countries are eligible, what the conditions are for participation and what types of jobs are covered.The Leaders welcomed youth exchanges between Japan and Pacific island countries in science and technology fields through the Sakura Science Plan since 2016.Cooperation in the International ArenaThe Leaders expressed shared appreciation for continued cooperation between Japan and the PIF Members on initiatives and efforts in international fora as well as multilateral institutions.Prime Minister Abe expressed support for the FICs' increasing presence in the international arena, including through the hosting and chairing of international conferences such as the Asia-Pacific Economic Cooperation (APEC) Economic Leaders' Meeting to be hosted by Papua New Guinea in 2018, Asian Development Bank Annual Meeting to be hosted by Fiji in 2019 and Our Ocean Conference to be hosted by Palau in 2020.The Leaders reaffirmed their commitment to supporting the UN Secretary-General's agenda to reform the UN to make it more efficient, transparent and accountable. The Leaders expressed their shared interest in maintaining an appropriate presence of the UN in the Pacific region.The Leaders reaffirmed the need to further enhance the legitimacy, effectiveness and representativeness of the UNSC to better reflect the realities of the international community in the twenty first century. They expressed their determination to engage constructively in the work of the intergovernmental negotiations towards an early realisation of the reform, including through expansion of both the permanent and non-permanent categories of its membership, and emphasised the need to launch text-based negotiations during the seventy second session of the UN General Assembly. The PIF Leaders reiterated their support for Japan's bid for permanent membership in the UNSC.The Leaders underlined their commitment to seeking further cooperation to address transnational security challenges, including nuclear disarmament, non-proliferation and counter-proliferation, illicit trade in conventional weapons, terrorism and other transnational organised crime, violent extremism and cyber security. The Leaders expressed their intention to pursue the possibility of greater defence and security exchanges and cooperation.The Leaders appreciated all the efforts to date by the international community towards the current developments surrounding North Korea. The Leaders welcomed "Panmunjeom Declaration for Peace, Prosperity and Unification of the Korean Peninsula" issued at the Inter-Korean Summit in late April 2018, which confirmed their common goal of the complete denuclearisation of the Korean Peninsula and expressed hope that the planned US-North Korea Summit in June would deliver North Korea's concrete actions for such goal. The Leaders strongly called on North Korea to immediately take concrete actions in accordance with UNSC resolutions. The Leaders expressed their commitment to exerting continued pressure on North Korea, including by fully implementing and enforcing the UNSC resolutions. In particular, the Leaders expressed deep concerns about North Korea's sanctions evading tactics including "ship-to-ship transfers" and emphasised the need to accelerate their own efforts in accordance with the relevant UNSC resolutions, including by deregistering North Korean trading or fishing vessels currently flagged on their shipping registers, with development partners supporting FICs in their efforts. The Leaders stressed the importance of seeking a peaceful and diplomatic resolution towards complete, verifiable and irreversible dismantlement of all weapons of mass destruction (WMD), including biological and chemical weapons, and ballistic missiles as well as related facilities of North Korea. The Leaders also expected that the announcement by North Korea to discontinue nuclear tests and intercontinental ballistic missiles (ICBMs) test fires and dismantle its nuclear testing facility would soon lead to its concrete actions in this regard. The Leaders emphasised the importance of addressing humanitarian concerns, including the immediate resolution of the abductions issue.The Leaders acknowledged the call for the entry into force of the Comprehensive Nuclear-Test-Ban Treaty (CTBT). The Leaders also expressed their intention to seek ways to cooperate on detection of nuclear tests and possibly on sharing data of nuclear radiation in the Pacific Ocean.Cooperation Activity during PALM 8 periodPrime Minister Abe stated that Japan has fulfilled its pledge at PALM7 by providing more than 55 billion yen, and implementing human resource development and people-to-people exchanges of 4,000 people with the FICs over the past three years.Prime Minister Abe announced Japan's commitment to continuing implementation of robust development assistance as before, in keeping with the achievement mentioned above. Prime Minister Abe pledged to implement high-quality assistance that draws its unique strength to bring direct benefits to the people and the society of the FICs both in soft and hard components by taking into account important factors such as sustainability and economic viability. Prime Minister Abe also pledged Japan's intention to implement human resource development and people-to-people exchanges of more than 5,000 people from the FICs over the next three years, based on the recognition that investment to human capital is the most effective, efficient and enduring mode of support for the bright future of the FICs.Way ForwardBuilding on the strength and resilience of the partnership, which has steadily developed under the PALM process for more than two decades, the Leaders renewed their determination to strengthen collaboration and engagement through policy dialogue and working on the areas specified in this Declaration in order to ensure the success of the shared future in the decades ahead.The Leaders stressed the importance of continuing to seek effective ways to monitor and follow up the progress under the PALM process. They decided to hold the fourth Ministerial Interim Meeting before the PALM9 in order to follow-up and evaluate the implementation of the key PALM8 outcomes and to progress preparation for the PALM9.The PIF Leaders offered to host the fourth Ministerial Interim Meeting. The Leaders welcomed Japan's proposal to host PALM9 in Japan in 2021. Prime Minister Abe expressed the intention to propose the timing and venue for PALM9 at the fourth Ministerial Interim Meeting. Opening Address by the Hon. Tuilaepa Sailele Malielegaoi, Prime Minister of Samoa, and Chair of the Pacific Islands Forum The Honorable Shinzo Abe, Prime Minister of JapanFellow Pacific Islands Forum LeadersHonourable MinistersExcellenciesLadies and GentlemenI bring you warm greetings from the people and Government of the Independent State of Samoa, and acknowledge the recognition of my chairmanship of the Pacific Islands Forum and the related invitation to co-chair with you Honourable Prime Minister Abe, this 8th Pacific Leaders Meeting.Three years have passed since the last PALM – and in that time we have seen many significant developments around the world, and closer to home. The ongoing fluidity of the global landscape underscores the importance of relationships even partnerships – based on mutual respect and responsibility – and I believe that the PALM is an invaluable mechanism for my fellow Leaders of the Pacific Islands Forum and I, to continue strengthening and deepening our significant relationship with Japan.At the outset let me acknowledge the participation of French Polynesia and New Caledonia to this PALM meeting. And to thank you, Prime Minister Abe, for honouring the importance that my fellow Leaders and I place on coming to the PALM as the full complement of the Pacific Islands Forum family.From its foundation, the Pacific Islands Forum has recognised the advantages of shared purpose, close cooperation and coordination. We, the Leaders of the Forum, have committed to harnessing our shared strengths to address our common challenges and ensure that our collective engagement brings practical benefits to our Pacific people – the custodians of the world's largest ocean, its many islands and its rich diversity of cultures.With that said, I am sure we all recognise that our region and the world has reached a critical juncture in history. We see growing recognition of, and interest in, the significance of the Pacific Ocean, and its valuable resources. Alliances are becoming increasingly complex and dynamic. At the same time, the natural environment and the communities of the Pacific are affected more and more by extreme events from natural hazards and from the effects of climate change.With this evolving context in mind, my fellow Leaders and I committed last year – at the Forum Leaders Meeting in Samoa – to the 'Blue Pacific'. The Blue Pacific represents our collective identity, drawing on our common connection to the Pacific Ocean, and as the largest oceanic continent on our Blue Planet. The Blue Pacific reminds us of our stewardship of the Pacific Ocean. And it reinvigorates our commitment to work together to advance the Leaders' vision under the Framework for Pacific Regionalism, which is, a Pacific region of peace, harmony, security, social inclusion, and prosperity – so that all Pacific people can lead free, healthy and productive lives.In pursuing our ambitions as the Blue Pacific, we strive for open and genuine relationships, and inclusive and enduring partnerships that recognise and support the collective strength and voice of our Pacific region. As your Pacific partner we would continue to uphold the principles of our Blue Pacific identity that there is strength in unity, a collective voice and actions and we would not shy away from honest dialogue should we face uncertainties or even ambiguities.At the same time, fellow Pacific leaders, let us consolidate our priorities including alignment of country and regional and ensure the delivery mechanisms of our partnerships are genuine and able to address our common goals as inscribed in the Framework for Pacific Regionalism.We strive for partnerships that are committed to advancing our development aspirations and regionalism priorities. I firmly believe that this commitment to partnership lies at the heart of the PALM relationship and for this, I commend the Japanese people and its' Government.Japan has been a long-time partner to our countries in the Pacific. Alongside our individual national relations with Japan, we as a region have developed a strong collective relationship with Japan. We acknowledge that Japan was one of the first participants in the Post Forum Dialogue process that the Pacific Islands Forum initiated in 1989. And we continue to deepen our dialogue and cooperation through the PALM process which has now been in place for two decades.Today we have the opportunity to advance our dialogue and cooperation in key areas of critical concern to the Pacific. The governance and sustainable management of our Ocean is foremost amongst these. Ensuring the sustainability of our ocean resources, including fisheries, is a vital concern for Forum Leaders.Climate change and disaster risk reduction are also key priorities for our region. The region is taking a global lead in dealing with the policy issues of climate change and disaster resilience through the Framework for Resilient Development in the Pacific and through work underway to develop and establish a Pacific Resilience Facility. This Facility will strengthen our resilience efforts by focusing resilience finance in a way that is relevant to our scale, our capacity and our context – that is proactive in seeking to risk proof new initiatives and retrofit existing assets before extreme events impact us… We look to Japan for continued and deepening support, both political and technical, in climate change and disaster risk reduction.The Pacific region is also committed to the 2030 Development Agenda, SAMOA Pathway and our Framework for Pacific Regionalism, as guided through the Pacific Roadmap for Sustainable Development. We see the development of our region's economic prospects as integral to this. And we look forward to working with Japan in creating and deepening the connections between us – be they through transport, infrastructure, employment, culture, sports or tourism. Let me assure you Prime Minister Abe, when sustainable development becomes reality, self reliance is already assured.As I conclude, I would like to register the interest of the Pacific Islands Forum in hosting the next Ministerial Interim Meeting in the Pacific islands region. We consider that this is an important development, and a way of reinforcing the spirit of partnership, mutual respect and reciprocity that underpins the PALM.Excellencies, colleagues – I look forward to fruitful discussions this morning, to continue to build on and progress our important partnership, and ultimately to achieve our development aspirations that need to be underpinned by resilience, sustainability, equity, peace and prosperity.Thank you for your attention.


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Following the all-star cast photo reveal of the highly-anticipated latest remake of the classic book by Agatha Christie "Murder on the Orient Express," 20th Century Fox further exposes the whodunit exploits of the uber-intelligent detective Hercule Poirot on its poster and trailer debut.
Branagh, in recent interviews said he made a conscious decision not to watch director Lumet's (1974) version, and that he had advised the cast also to avoid watching it. "Our goal is to try and find a new approach. That's why classic stories are worth retelling," he said, adding that "there are some surprises."
"Murder on the Orient Express" opens November 8 in cinemas nationwide from 20th Century Fox to be distributed by Warner Bros.


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As President Obama enters the back half of his second term, it's time to start thinking about a biopic. No, not the kind where he makes major decisions about world events. The kind where he goes on a first date with a pretty lawyer.
Shooting will allegedly begin next year on Southside With You, a film depicting Barack Obama and Michelle Robinson's first date, Deadline Hollywood reports. The future president famously took Michelle to see Do the Right Thing in Chicago on a summer afternoon in 1989. They also visited a Baskin Robbins and shared their first kiss on the curb outside, where a plaque now celebrates that fateful smooch.
Tika Sumpter, who appeared in the James Brown biopic Get on Up, will play Michelle, while the role of Barack has not yet been cast. The movie has been described as a romantic drama, so expect it to be more Before Sunrise and less My Date With the President's Daughter.


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- Share
All about Princess Jasmine for your smartphone, your iPhone or any phone.This beautiful princess is Jasmine, the daughter of the Sultan of Agrabah. She and Aladdin fall in love in the Walt Disney Pictures movie in 1992.
Animated gifs and animations of Princess Jasmine to share on social networks, download or send to other phones for Whatsapp, Line or Skype. Princess Jasmine is a young sweet and kindhearted. She is bored of palace life, because despite its wealth and comfort she is son lonely. Therefore, she decides to disguise herself as another normal woman and walk around the bazaar. It is there where he meets Aladdin and Abu, and since then both fall in love. Jasmine usually is dressed in blue and a golden slipper style shoes. She has brown skin and black color hair, fastened with several pins. On his head he wears a blue ribbon with a gemstone in the center. This character appears in the Disney film Aladdin, The return of Jafar and Aladdin and the king of thieves, in addition to the animated series.


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Testimony of
Wendy Fields
Executive Director
Democracy Initiative
Before the Maryland General Assembly Education, Health, and Environmental Affairs Committee
March 1, 2018
My name is Wendy Fields and I am the Executive Director of the Democracy Initiative, a dynamic coalition of issue-based groups working collectively to advance democracy reforms across the country. We are 64 partners from the labor, environment, and civil rights movement representing over 40 million members – tens of thousands of whom live and advocate for kitchen table issues in Maryland. Our shared vision for a 21st century democracy is clear: all citizens should be able to participate freely in the democratic process and have their voices heard. A vital part of participation is voting – it is our most powerful tool in democracy.
The Democracy Initiative has mobilized members across the country to stand up for a democracy that works for all. Participation is essential for our members to be able to advocate for the kitchen table issues that matter most – from clean water to criminal justice reforms to a living wage. In a climate where wealthy donors or big money developers and corporations try to influence our politics and policies, the ability for everyday people to exercise their right to vote is all that more essential.
As Americans, we believe democracy is for all, yet it has been a slow and sometimes painful and bloody process to expand access to all eligible voters. Removing barriers to participation and allowing citizens the freedom to participate as they choose are central to delivering on the promises of democracy. To achieve a reflective democracy – where the needs of the people are reflected in our budgets, our policies, and our programs – all eligible Marylanders must have the ability to register to vote.
Millions of people want a democracy where they can freely participate, cast a vote securely, and know that vote will be counted. I applaud Maryland's existing efforts to allow individuals to register through interactions with the state's Motor Vehicle Administration; however, this may not capture all individuals who are eligible. The Secure and Accessible Registration Act (SARA) will give Marylanders a secure and seamless process for registering to vote and give seniors, young people, the disability community and more, a path to participation.
Today, I want to share why our member groups are passionate about automatic voter registration programs, like SARA, and are mobilizing to pass this reform across the country.
Automatic Voter Registration is the First Step to Civic Participation
We know that voting is an entry point for civic engagement. For DI membership groups, being registered to vote is a critical part to how our members advocate successfully for core issues around climate, economic, and social justice. Our members are determined to hold elected leaders accountable on public policy, but to make that possible we need to vote.
There are nine states plus the District of Columbia that have automatic voter registration. In Oregon, the first state to implement AVR, there was significant increases in voter turnout. Demos, a DI partner, conducted research on the impact of AVR in Oregon. Their study found that "ninety-five percent of those who were registered with AVR and voted in the 2016 election were first-time voters."i
According to the Pew Research Center, 1 in 4 eligible Americans (51 million people) were on the sidelines in 2012 when it came to having a voice in our democracy. Some may write off these individuals as being unmotivated to participate but that is not the case. The 2014 U.S. Census found that at least 4.1 million Americans tried to register but were turned away because of missed registration deadlines.ii In Michigan, a voter needs to register 60 days prior to the election – this is often months before many people are informed or knowledgeable about the candidates and issues that will be on the ballot. The same census study found that nearly two million voters did not know how to register and 735,000 eligible voters encountered language barriers.
Knowledge about when and how to register is a critical issue. There are 19 million formerly incarcerated people who are eligible to vote in the U.S. but unaware their ability to vote has been restored. Maryland should be proud for taking the important step of restoring the right to vote for 40,000 returning citizens but the work does not end there. Our government has a responsibility to its citizens to ensure democracy works for all. There are millions of voters that want to participate but cannot because of unnecessary structural barriers. We can tear down these barriers with SARA.
We Can Deliver on the Promise of Democracy
American democracy is built on the promise of a representative government where we all have equal political representation – regardless of political affiliation, race, gender, or income. In another study by Demos, it is estimated that implementing automatic voter registration would enable 27 million eligible voters to participate in elections nationwide. That's transformative politics for all types of communities – young people, racial/ethnic minorities, seniors, and low income citizens.
Our members are mobilizing in Maryland and across the country to make sure that promise is available to all. In Illinois, DI partner groups mobilized members to urge the governor to support automatic voter registration after AVR passed unanimously in both houses of the Illinois General Assembly. The state added nearly 1 million eligible voters to their rolls- that's more families who can advocate for child care and improved schools, more workers who can fight for fair wages and safe workplaces, and more communities standing up to protect their air, water, and land from pollution. As elected leaders in Maryland, you all play a critical role in delivering on this promise.
Nationally, we know we need to shift our priorities to creating secure and modern elections systems so all Americans have confidence when they participate in elections. The U.S. relies on a 19th century model for registering voters in a 21st century world. People are now more mobile, yet the process to update your registration varies from state to state and is not seamless across state agencies. Why do we spend tax dollars on outdated registration systems instead of modernizing our system to be more efficient and using the savings to support critical services for seniors or children or workers?
Many of our national and state partners actively participate in voter registration drives. While our partner groups are ready and willing to help make sure all eligible voters are registered, this takes valuable resources away from advocating for the core issues that our groups fight for on a daily basis. We want a representative democracy, where our government services work for us and elected leaders are focused on addressing the kitchen table issues impacting our communities.
Maryland Can Be a Leader on Automatic Voter Registration
The District of Columbia is the only other jurisdiction in the Mid-Atlantic to enact automatic voter registration. Maryland can step up and be a leader for this region and the nation on expanding automatic voter registration and supporting increased participation.
Imagine a Maryland where when you move to another county you don't worry about whether or not your registration is correct, you know it is updated because it was taken care of when you updated your license. Imagine a Maryland where your neighbor who has limited mobility can access critical paratransit services and register to vote so they can speak up for the disability community. Imagine a Maryland where a parent on public assistance not only can provide healthy food for their children but also register to vote and advocate for a living wage.
We can make this a reality for the thousands of Marylanders and DI partner groups who see a 21st century democracy is possible.
The Secure and Accessible Registration Act is about streamlining our registration process so we have a democracy that works for all. Our members who are on the front lines fighting for our communities know that automatic voter registration is vital to the work they are doing.
There is overwhelming bipartisan support for automatic voter registration. The states that have passed and are considering AVR include Republican- and Democratic-controlled legislatures. The elected leaders in all these states have recognized that a reflective democracy begins with the people, and modernizing our elections systems is critical – especially in the face of other threats.
A stronger democracy starts with citizens being at the center of our policymaking and our politics. I am just one voice but there are thousands of people in Maryland – and millions across the country – who are demanding a democracy that works for all, not the few.
Let us be the champions for a more efficient and representative democracy by passing SARA.


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The prestige of a privileged land devoted to wine for more than two thousand years.
Rioja was the first Designation of Origin in Spain to earn Calificada status. This was in 1991.
A rigorous and effective control system makes Rioja synonymous with the highest quality.
'Best application in cultural and food tourism' at FITUR. Don't miss out!
Three production zones, each with a distinct personality: Rioja Alavesa, Rioja Alta and Rioja Orient
Certain to leave a mark on you. Wine is the connecting theme of all our routes.
Delve into the heart of our wines by knowing the history of our municipalities.
We tell you our stories and those of our wines.
An easy and simple way to download all the vintage tools.
Decisions concerning the modification of the start date for calculating the wine ageing period.
Ageing is to take place in wineries included in the Register of Ageing Wineries for at least two calendar years from 1 September of the year of the harvest.
The start of the calculation of the ageing period in barrels can not be counted, under any circumstances, before 1 November of the year of the harvest. It is an essential condition that the winery:
You are hereby notified for your knowledge and such effects as may obtain.
Logroño, 24 September 2018.
Fernando Salamero Laorden, president
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Regulatory Council
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Logroño (La Rioja) – España.
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Rahasya Perfume
Rahasya Perfume Recipe
Since "Je Reviens," launched by Worth in 1932, has always been my mother's favorite perfune, I decided to try my hand at making a perfume of this refined type. In its original formulation, the perfume displayed a fresh, soft, warm, delicate floral bouquet with a warm powdery/ambery undertone with notes of orris, narcissus, amber, oakmoss, tonka bean, sandalwood, jasmine, orange blossom,ylang and bergamot in a perfectly harmonious blend. Even in its current reformulated incarnation which is heavily dependent on synthetic isolates some of the spirit of the original formula is maintained. Since my mom loves this fragrance so much I decided to try my hand at making a perfume of this refined type. Following is the recipe I created. I call it Rahasya, which means secret.
Please remember that all perfumes need to age 6 months after blending for proper maturity to occur.


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Smells like a calming cup of tea.A blend of 100% pure Lavender, Sweet Fennel, Peppermint, and Roman Chamomile essential oils, Balance Roll-On is comforting and grounding. The 10-ml bottle is travel-friendly, meaning you can use this balancing oil blend anytime you need to find a sense of equilibrium.
Other Roll-Ons: Balance
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Roll onto your wrists, temples, and/or collarbone. Breathe deeply.
Made with 100% pure essential oils. Non-toxic, vegan, and cruelty-free. Free from synthetic fragrance, sulfates, parabens, formaldehydes, phthalates, and mineral oil.
Establish daily rituals with Balance Roll-On and the aroma will naturally cue your brain to find centre. Calming Roman Chamomile pairs with reviving Peppermint to make Balance the perfect aid in realignment.


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- Home
- CVEs with nessus.description==Updated kernel-rt packages that fix multiple security issues, several bugs, and add various enhancements are now available for Red Hat Enterprise Linux 7. Red Hat Product Security has rated this update as having Important security impact. Common Vulnerability Scoring System (CVSS) base scores, which give detailed severity ratings, are available for each vulnerability from the CVE links in the References section. The kernel-rt packages contain the Linux kernel, the core of any Linux operating system. * Two flaws were found in the way the Linux kernel's networking implementation handled UDP packets with incorrect checksum values. A remote attacker could potentially use these flaws to trigger an infinite loop in the kernel, resulting in a denial of service on the system, or cause a denial of service in applications using the edge triggered epoll functionality. (CVE-2015-5364, CVE-2015-5366, Important) * A flaw was found in the way the Linux kernel's ext4 file system handled the 'page size > block size' condition when the fallocate zero range functionality was used. A local attacker could use this flaw to crash the system. (CVE-2015-0275, Moderate) * It was found that the Linux kernel's keyring implementation would leak memory when adding a key to a keyring via the add_key() function. A local attacker could use this flaw to exhaust all available memory on the system. (CVE-2015-1333, Moderate) * A race condition flaw was found in the way the Linux kernel's SCTP implementation handled Address Configuration lists when performing Address Configuration Change (ASCONF). A local attacker could use this flaw to crash the system via a race condition triggered by setting certain ASCONF options on a socket. (CVE-2015-3212, Moderate) * An information leak flaw was found in the way the Linux kernel's Virtual Dynamic Shared Object (vDSO) implementation performed address randomization. A local, unprivileged user could use this flaw to leak kernel memory addresses to user-space. (CVE-2014-9585, Low) Red Hat would like to thank Canonical for reporting the CVE-2015-1333 issue. The CVE-2015-0275 issue was discovered by Xiong Zhou of Red Hat, and the CVE-2015-3212 issue was discovered by Ji Jianwen of Red Hat Engineering. This update provides a build of the kernel-rt package for Red Hat Enterprise MRG 2.5 that is layered on Red Hat Enterprise Linux 6, and fixes the following issues : * Fix regression in scsi_send_eh_cmnd() * boot hangs at 'Console: switching to colour dummy device 80x25' * Update tcp stack to 3.17 kernel * ksoftirqd high CPU usage due to stray tasklet from ioatdma driver (BZ#1245345) This update also fixes the following bugs : * The configuration option CONFIG_RTC_HCTOSYS was disabled on the realtime kernel causing the RTC clock to be adjusted with the UTC time even if the system is configured to set the RTC to the local time. By enabling the CONFIG_RTC_HCTOSYS configuration option, when the system is configured to use local time, RTC will correctly update with the local time and not try to use another timezone. (BZ#1248047) * In the realtime kernel, if a rt_mutex was taken while in interrupt context the normal priority inheritance protocol would falsely identify a deadlock and trigger a kernel crash. The patch that added the rt_mutex in this interrupt context was reverted. (BZ#1250649) All kernel-rt users are advised to upgrade to these updated packages, which correct these issues and add these enhancements. The system must be rebooted for this update to take effect
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Groundwater Information
Presentations and Other Information
- Are There Drugs in Our Drinking Water?
- How easy is it for you to locate a valve and shut down water?
- Quick Guide to Disposing of Unwanted Medication
- To Flush or Not to Flush
- Gardening and Water Conservation
- MOR Instructions
- MOR Template for Multiple Plants Word
- MOR Template for Multiple Plants PDF
- Storage Tank O&M Checklist
- Well Assessment and Recommendation
- Water Audit Worksheet Excel
- Water Audit Worksheet PDF


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Well, today I am going to throw my hat into Addicted to CAS. I recently bought this shell stamp and had to use it (again) for this challenge. Here are the stamp and my card, enjoy!
|The sentiment is simple and so fitting for a seaside theme.
If you aren't sure what the sentiment means click here for a further explanation.
|The white splotches were made to look like a wave crashing down creating the spray.
The paper is also torn to show a bit more texture.
|The shell was stamped on paper made from shaving cream and dye ink.
click here to see how this technique works.
I loved the texture, color, and movement of the paper- perfect for the shell stamp!
Addicted to CAS: Challenge #107- Seaside
Well, that should do it for me!! Thank you so much for stopping by and do appreciate you taking time out of your busy day to spend time with me. We will see you soon, but until then take care and happy stamping.
All the best,


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Fax: (450) 696-1141
Lapointe Refrigeration has been working in the heating, air-conditioning and the refrigeration industry for the past 30 years. Specializing in commercial, industrial and residential sectors. 24/7 availability. Wall mounted heat pumps and air conditioners, centrale heat pumps and everything else you might need in your homes for heating or air conditioning. Call now for a free quote or visit our website and fill-out our easy quotation form or your can even fill-out a financing request form directly on our site and get your answer within 2 minutes! Fast and easy to use!
Coleman, Moovair
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1 to 2 weeks
*Information provided by the owner.


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Verboticism: Espressionado
DEFINITION: n. A person who regularly sulks inside cafes and coffeehouses all day, contributing nothing more to their world than a pout. v. To glower angrily at the state of world affairs while remaining inactive and unemployed.
Created by: Mustang
Pronunciation: es - press - yan - AH - do
Sentence: Definitely a cup 'half empty' pessimist, Maybellene had become a devout espressionado...whiling away the days in her favorite coffee house, sipping espresso and griping and grumbling endlessly about politics, the econonomy, and people in general.
Etymology: blend of espresso and aficionado.
Points: 692
Comments: Espressionado
Rutilus - 2008-05-16: 11:11:00
Jabberwocky - 2008-05-16: 10:14:00


text: Shaping the future of collaboration The Competence Center for Global Account Management (CGAM) was founded to strengthen the Research Institute for International Management's outreach to the global business and academic community. As the world's leading platform for Global Customer-Supplier Relationship Research and Education, we help companies around the world gaining competitive advantage and creating profitable growth through high-value relationships. The knowledge transfer goes beyond the classroom and delivers a high-level education to industry professionals who need high-value customer-supplier relationships to compete in today's increasingly complex market environment. Learn more about what we do on our new official website: cgam-unisg.ch


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Ninh Binh Tourism Week 2019 is being held from May 18 to 25 at the well-known tourist site of Tam Coc in the northern province's Hoa Lu district.
The week aims to introduce and promote the attractive features and significant values of the local tourism sector, in particular the Trang An Scenic Landscape Complex, a UNESCO World Cultural and Natural Heritage Site.
Now is the season when rice ripens and when Tam Coc - Bich Dong, part of the Trang An Landscape Complex, is surrounded by yellow rice fields in the valley and along the Ngo Dong River, like golden silk embracing limestone mountains.
Visitors can participate in a range of cultural activities during the week. Highlights include a photography tour to Tam Coc, a photo exhibition featuring Tam Coc and other tourist sites, traditional festivals, an exhibition of traditional crafts of the province, and demonstrations of how they are made, such as embroidery in Van Lam Village and ceramics at Bo Bat Village.
There is also a pedestrian mall and market open from 7am to 10pm daily, where local cuisine and souvenirs can be found.
Traditional arts and music will be performed every day, including water puppetry and "ca tru", "cheo", and "xam" folk singing.
Seminars on tourism in Tam Coc, the Trang An Scenic Landscape Complex, and the province more broadly will also be held.
Located 90 km south of Hanoi, Ninh Binh is known as "Ha Long Bay on Land", given its limestone mountains rising out of paddy fields. The most famous local attraction is the Trang An Scenic Landscape Complex, which has been expanded over recent years and gained in popularity for its green fields, mountains, caves, and forests, with best view coming from boat trips. Ninh Binh was listed as one of the 50 best spots to visit in 2018 by US travel site Insider.
Together with other famous sites in the province such as Tam Coc grottos and Van Long Lagoon, the Trang An Scenic Landscape Complex was also used as a location for the movie "Kong: Skull Island", one of the biggest Hollywood blockbusters of 2017. The locations were then opened up to tourists.
Ninh Binh welcomed over 3.4 million visitors in the first quarter of this year, including 225,000 foreigners, up nearly 2.3 per cent and 2.6 per cent against the same period last year.


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Individuals and businesses with outstanding tax balances due can face severe penalties from the Internal Revenue Services (IRS), including the eventual seizure of personal or business assets in some cases. To handle this dilemma—which can trigger a significant financial crisis—a new type of business has sprung up to help delinquent taxpayers cope with their tax debts.
Known commonly as tax settlement firms, these entities claim they can either drastically reduce or completely eliminate whatever the client owes the IRS. But can these firms really deliver what they promise or is it buyer beware? This article examines how tax settlement firms work and their success rate. Read on to find out more.
Key Takeaways
- Tax settlement firms claim to have a litany of experts—former IRS employees—who can go to bat for their clients.
- Promises by tax settlement agencies are virtually impossible to fulfill because the IRS rarely accepts any real proposal to reduce the amount of tax owed.
- Qualifying for offers-in-compromise is difficult and typically take at least several months to complete.
- Most tax settlement companies charge high fees.
What Are Tax Settlement Firms?
You've probably seen the advertisements on television. Desperate people who owe tens of thousands of dollars to the IRS and no one to help them out. Cue the tax settlement firm, which steps in and leaves their clients amazing messages that says their tax liability is miraculously reduced by hundreds or thousands of dollars. Clients are elated, being left more than satisfied. But that's television, and things doesn't necessarily work that way in reality.
If you're confused about the tax settlement industry and what it does, think of the debt settlement business. The two work in the same way to some degree. Most firms that specialize in tax settlements claim to have a litany of tax experts at their disposal who are former IRS employees who can go to bat for their clients. In reality, this may be a substantial misrepresentation—at least in some cases.
Although there may be a few lawyers and a handful of people in the company who worked for the IRS at some point, the majority of employees probably haven't. In fact, the majority of employees may be little more than minimum-wage customer service representatives.
What They Offer
Most tax settlement firms promise to send their experts to the IRS to negotiate on behalf of the client, where they can presumably persuade the agency to accept a much smaller amount—often pennies on the dollar. In reality, this is virtually impossible to do, and the IRS rarely accepts any real reduction in the amount of tax owed. There are, of course, several very extenuating circumstances where Uncle Sam accepts a deal for repayment of back taxes including:
- If the taxpayer is near death
- If the debtor is unable to obtain any type of gainful employment
- If the person owing taxes has absolutely no assets whatsoever that could be used in a meaningful way to cover the required tax liabilities
The best everyone else can hope for is perhaps an extension of time to pay off their tax debts.
Offer in Compromise
Tax settlement firms use an accepted IRS procedure known as an offer in compromise in an effort to reduce their clients' tax bills. This is a special agreement that some taxpayers are able make with the IRS to settle their tax debts for a lesser amount than what is owed. The taxpayer must supply substantial information to the IRS about his or her current assets and liabilities as well as projected future income.
Offers-in-compromise also typically take at least several months to complete and qualifying for one of these offers may be more difficult than qualifying for Medicaid. There is no spend-down strategy available for this avenue.
The number of offer-in-compromise applications that actually get approved is generally very low. In order to have such a reduction approved, taxpayers must prove that the total amount owed is incorrect, the probability of being able to pay back the full amount is very low, or paying back the full amount will result in tremendous financial hardship.
The auditor's review isn't always the last word. Many taxpayers who are audited can successfully appeal their audits and save thousands of dollars.
Tax Settlement Firm Price Tag
The majority of tax settlement companies charge their clients an initial fee that can easily run anywhere between $3,000 to $6,000, depending on the size of the tax bill and proposed settlement. In most cases, this fee is completely nonrefundable. This fee quite often mysteriously mirrors the amount of free cash the client has available. This is generally the amount of cash the company says it will save the client in tax payments.
Clients have also complained to the Better Business Bureau (BBB) that some of these firms have not produced any of the promised results and, in fact, the organization was a scam. Many firms also materially misrepresent their fees to clients, perhaps charging them initially with a lower fee before coming back for more once they are deeply involved in the process.
Settlement Firm's Success Rate
As stated previously, the IRS rejects the majority of offers-in-compromise it receives each year. Therefore, the number of clients who get satisfaction from tax settlement companies is probably somewhere below 10% and most of them are virtually destitute financially. The vast majority of potential settlement clients need to work out payment plans with the IRS that allow them to clear out their tax balances over time while keeping their assets—and dignity.
Who's For Real?
There are several red flags that should warn any prospective customers considering hiring a tax settlement firm. Any firm that promises a drastic reduction of a customer's taxes without first getting a detailed financial background on that person is likely going to end up being a scam. Any tax agent who does not ask a customer why the client owes the IRS money is not conducting the full due diligence process that would be required for a proper appeal.
Any reputable firm will first obtain key financial data from its customers before giving them a realistic assessment of what they can do for a reasonable fixed fee. Prospective clients would be wise to find a local firm that's been in business for several years and has a presence in the community.
Warnings from the IRS
The IRS is probably the most difficult of all creditors with whom many taxpayers have to deal. It has the legal power to seize assets and push forward with extreme collections measures, and therefore many delinquent taxpayers find the agency much more intimidating than private debt collectors or credit card companies. Tax preparation firms play heavily upon this fear, promising a lifeline of professional help that can make their problems go away. Don't be fooled by misleading claims from these outfits that first require substantial up-front payments.
The IRS itself previously issued warnings to the public about fraudulent firms, citing many of the problems listed here. If you can't pay your taxes, know that the IRS has many avenues for collecting what you owe. Publication 594: The IRS Collection Process offers a detailed description of the Offer in Compromise process and a description of the collections process. Compare that information to anything you are told by a tax settlement firm to make sure you have been given correct information before you make any decision whether to retain the firm or not.
The Bottom Line
The tax settlement business is fraught with peril at every turn. Those who seek assistance with their unpaid tax balances should have their tax or financial advisor refer them to a qualified tax attorney with years of experience dealing with this issue. They should also be prepared to undergo extensive financial analysis and a bureaucratic process that may stretch out for months. Most of all, they should be prepared to hear the word no from the IRS in the end.


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Join the pack in this wild, warmhearted and totally pawsome adventure starring everyone's favorite alphas and omegas. It's time for "The Great Wolf Games," when all the alphas in the packs set aside their differences for some friendly competition.
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Alpha and Omega 3: The Great Wolf Games was released on Blu-Ray 2021d ago in the US.
March 10, 2015Confirmed