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How much is Apple on the hook for in Ireland? Or, how long's a piece of string?
I've already explained I think Apple and Ireland have little way out of the allegations levied by the EU. But, how much is Apple on the line for?
Heather Self has said in the Wall Street Journal that she thinks it may be €200 million. I think that's ball park fair.
BUT, (and I don't use capital letters in that way often) there is another option here which could mean that Apple are exposed to considerably more liability.
My logic is that the companies that are being looked at are Irish incorporated companies that are not resident in Ireland. Therefore, the estimate of additional tax Heather Self has, I think, made is is based solely on those taxes on profits arising within their Irish operations. That is because although these companies were Irish incorporated they effectively only ran permanent establishments in Ireland which gave rise to profits in a branch in that country which were then, supposedly, subject to tax, although as the EU has shown, that may not have been appropriately charged. I have no doubt Apple would argue that the rest of the profits were elsewhere i.e. not in Ireland and so not taxable there under its territorial taxation rules.
Now, I cannot see how the European Commission could overturn Ireland's right to have territorial tax system when a number of countries within the EU have such an arrangement, so there is little prospect of that being challenged. There is, however, another potential challenge. The fact is that whilst these companies claim to be not resident in Ireland it seems that for all practical purposes all their staff and all their activity was really undertaken in that country. What is more, Apple told a US investigation these companies were not in fact resident nowhere. In that case the obvious question to ask is how did the Irish tax authorities decide what part of the total income was attributable to Ireland when there was in fact no basis for attributing any of the income to another place, when the company was nowhere else? If it had been somewhere else then of course income could be attributed to that other place but when it was nowhere else how could any profit be allocated to somewhere which, by definition, was non-existent?
So, the question then arises as to whether Ireland in fact provided a second element of state aid by turning a blind eye to this fact that the companies in question were in fact, for all practical purposes, stateless except with regard to that part of profit that they negotiated might be attributable to the operations within Ireland.
I put this forward as conjecture, but if I was working for the Commission I would most certainly be interested in trying out this line of argument in the amount of charge to be imposed because at that point the scenario of penalty due changes completely.jQuery(document).ready(function($) {$(".no-break").append('0Like Post');});
More comment on Apple and Ireland
I have been asked by many people for more comment on Apple and Ireland and what it might mean. I just wrote this and will share it:Corporate taxes are based on tax adjusted profits and losses i.e. they start from accounting data and end up with a tax charge. There are numerous adjustments that can be made on the way, one of which relates to transfer pricing, which means that the profit at one end of a transaction is adjusted with the expectation that there should be a matching equal and opposite adjustment at the other end to ensure that profit is taxed only but in the right place. In this case there are a number of extraordinary omissions from this process. First, the accounts seem to have had little to do with the tax charge made. Second, there is no adjustment process as such to establish a 'transfer price' – the process for which the EU describe quite well at the beginning of their document. Third there seems very little chance that compensating adjustments were made for those made in Ireland. The result is that it is very hard to see how this process fits into any known basis for negotiating and an international tax advance pricing agreement for transfer pricing purposes: it was simply a price negotiation i.e. what Apple was prepared to pay Ireland. The basis for the allegation is, then, that Apple was not really in the Irish tax system at all and the advantage of being outside it was what constituted the value of state aid. I cannot see how there is any real defence to this allegation unless it can be shown that the same deal was offered to all companies in Ireland, and I am certain it was not. The EU do not need to rely on the OECD guidelines and whether they were in place or not in 1991 or 2007 to win, in other words. What the Irish press should be musing on is something much bigger, which is that if Apple lose will the EU ask for details of all other such deals from Ireland and ask for settlement there as well. And if so how many such deals are there, and how much is involved? That's the hornet's next waiting to be opened.
Another point to make though: this does not apply outside Ireland, but it shatters the case that there is no action needed elsewhere, and that is its significance.
Is this a tipping point on these issues. Not by itself, but it's going to help the overall shift against abuse.
And for that reason the EU's actions are very welcome.jQuery(document).ready(function($) {$(".no-break").append('0Like Post');});
How can the UK government have subsidised pensions by at least £350 billion for pension funds to lose it all?
I have already drawn attention this morning to an article in the FT and a new report that suggests that in the UK pension funds lost an average of 0.7% of funds invested on behalf of their members from 2000 to 2013.
I thought I would have a quick look at how much this dismal performance cost the UK using HMRC data:
Click on the table for a bigger version to open, and note I added the bottom line which is the total of current tax and NIC costs of pension contributions made.
Over the period when these funds managed to lose the pensioners of the UK money (even though those of many other countries made positive returns) we spend a total of £451 billion subsidising these pension contributions.
Now, I admit that in this time series some of the tax paid by pensioners will need to be deducted from the cost of tax reliefs given, because clearly over time there is a partial matching process going on here. Equally, not all need be matched: much of the tax paid will have been by people who made contributions before the period began, and so you could argue that the next cost was a but lower than £450 billion. I have no way of knowing by how much that might be the case (and nor has anyone else) but it would be very surprising indeed if this was £100 billion, but just in case let's call it that.
That still leaves a net £350 billion investment by the state in pensions and apparently that's all been lost, and more besides.
Shouldn't that give rise to these questions:
1) Why are we investing pensions in this way when there are clearly better options?
2) Why are we structuring pensions this way when it clearly allows the extraction of excessive fees for poor return from the system?
3) Why are we subsidising this failure with so much state money – enough, in fact, to represent a third of our real state debt right now?
4) Why are we tolerating the massive redistribution of wealth from many to a few that this system permits?
5) Why are we allowing so many funds to be put to idle and non-productive use outside the mainstream economy?
6) What can we do better?
7) Why aren't more people asking these questions?
I address the sixth question here but admit that needs updating now.
The seventh is the question that is perhaps the most baffling of all.jQuery(document).ready(function($) {$(".no-break").append('33Like Post');});
Tax, self employment and Laffer: a little bit of theory and a lot of condemnation of practice
I mentioned yesterday that Tax barrister Jolyon Maugham is planning to use his blog to open up discussion on tax policy and that I welcome that. Today he has published his first guest blog and it is by me.
The issue I deal with is one he asked me to address, which is the relationship between tax, the choice to be self employed and potential Laffer impacts i.e. whether progressive tax rates are likely to have any impact on effort.
The blog I wrote is here. It will appear on this site in due course, but right now might you take a quick trip to Jolyon's blog to read it and then come back here to read the rest of what I have to say on this?
Rather to my own surprise the article I have written is firstly quite theoretical and secondly depends on some algebraic formulations of the issue. I did not push the maths as far as I might, and it would be fun to do so, but the essence of the argument is threefold.
The first is that tax optimisation would involve the detailed balancing of far too many variables for anyone to actually do it.
The second is that advance knowledge of the values of many of those variables is needed to tax optimise and that, of course, is not possible.
The third is that once income of £100,000 or so is reached tax rates tend towards being flat and there is then little reasons for Laffer to have any impact because planning involves tax rate substitution at best and hat this can usually reduce rates for those in this income range over those available to many on lower incomes where the pressure to earn income reduces choice and substitutability so that any talk of Laffer effects is, candidly, nonsense.
But if those three conditions hold true (and I am sure they do, the first two as a matter of fact and the last as a factor of the UK tax system and its interaction with income) then the, perhaps, bigger question is why in that case tax professionals spend so much time on the issue of supposed tax optimisation when by far the biggest and most important variable in the determination of net income may well be for the individual the level of gross income, on which far too few accountants can offer any useful advice, and for government the value of the variable I call V – which is the amount of gross income on which evasion takes place.
To summarise then, I think we have an accountancy profession that is focussing on the wrong issues, largely because most in it have little clue how to help anyone make money, and a government focussing on the wrong issue in tax design because it is ignoring the impact of evasion, whilst on the sidelines we have ideologues talking about Laffer when it is almost wholly irrelevant to debate in the UK.
If I'm right that makes the blog at Jolyon's place worth reading.
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The EU v Apple and Ireland
The EU's provisional decision in the case it is making against Ireland for providing illegal state aid to Apple is here.
The basis of the decision is summarised in para 69, where it is said that:
Based on the above, the Commission is of the opinion that the contested rulings do not comply with the arm's length principle. Accordingly, the Commission is of the opinion that through those rulings the Irish authorities confer an advantage on Apple. That advantage is obtained every year and on-going, when the annual tax liability is agreed upon by the tax authorities in view of that ruling.
The decision hangs entirely on whether or not OECD guidelines on transfer pricing were followed in this case, or whether instead an arbitrary allocation of profit was permitted. After some very good discussion of the OECD's principles (whether or not you agree with them) the decision reached is just about unavoidable, and is as noted above.
The question then was whether there was a loss to Ireland that represented state aid. The EU is emphatic (para 50):
As regards the measure's financing through State resources, provided it can be shown that the contested rulings resulted in a lowering of Apple's tax liability in Ireland, it can also be concluded that those rulings give rise to a loss of State resources. That is because any reduction of tax for Apple results in a loss of tax revenue that otherwise would have been available to Ireland.
How much is involved? That the ruling does not yet say. It is not yet clear if the ruling will be applied to underpayment of tax on all the activities of Apple Sales International, which makes half of all Apple's sales (or $4 billion), or just the Irish branch with sales of about €400 million, on which tax of between €1 and €10 million was paid in 2012. This obviously has massive implications for the outcome.
What is clear right now is that the EU is very confident indeed that based on 1991 documentation, published in the report, no attempt was made to follow proper transfer pricing guidelines when the extent of Apple's profits to be taxed in Ireland were decided upon and a sum acceptable to the company was instead substituted in its place. This arbitrary amount was well below anything that any transfer pricing based ruling would have allocated in the opinion of the EU and it is hard to see Apple successfully contesting that.
If this ruling has value it is for precisely that reason. What the EU is saying is that the law should be upheld and it is not for states to show favour with regard to it or for companies to demand such favour. It is saying Apple sought such favour and Ireland granted it. Now it looks like the price will be paid. For the sake of the rest of the world's businesses that is good news. Granting privileges has no place in a modern economy because it fundamentally distorts markets and rigs competition, but I am sure this is just the tip of an iceberg.
And yes, I did write this on a Mac. But would I and could I have done without this tax advantage having been given? That is the question.jQuery(document).ready(function($) {$(".no-break").append('2Like Post');});
Pension fund performance is dismal so why is the state subsidising this failed industry?
The FT ha an excellent article that anyone with an interest in pensions should read this morning. The argument is clear from the title, which is 'Fees are a scourge on pension funds'.
The article makes three things clear. The first is that fees in most pension funds are much higher than for direct investing, but the returns aren't necessarily any better.
The second is that getting data on this issue is nigh on impossible, but a new report is trying to put that right.
The third is that in the UK the average rate of return on pension fund investment between 2000 and 2013 was minus 0.7% despite the fact that these funds in the UK managed more money than UK GDP.
And there are no excuses for this rate of return: by no means all countries delivered such poor returns. Denmark managed 3.8% positive returns over the same period and we live in an era of globalised markets.
As the FT concludes from this dismal survey of UK pension performance:
This could all be summarised by that well-worn question: where are the customers' yachts? The trillions of dollars worldwide invested in pension plans will continue to grow as more contributions roll in, providing a reliable source of revenue for the pensions industry and all its hangers-on. The outcomes for savers are hard to discover and much less certain. Is this the right way round?
I can't argue with that, except to note that this dismally failing activity receives a subsidy of £50 billion a year from the UK taxpayer and still cannot produce a return. The article, as is commonplace, makes no reference to this fact, but it should.
The pension industry has failed the people of the UK.
It has failed to deliver the funds we need for new investment.
It has drained the UK government of funds.
But it has made a relative few in the City very rich indeed as they have captured the wealth of the majority for their own private gain – as the stats make very clear.
And it is now being used to promote inequality.
The time for major reform has arrived and the first question to ask is why the state is continuing to subsidise this so obviously failed industry?jQuery(document).ready(function($) {$(".no-break").append('45Like Post');});
Osborne redefines the triple whammy – it's now triple non taxation
It is very hard to imagine how George Osborne could have delivered more injustice in one announcement than he did yesterday.
What he announced was that anyone who had invested in a pension fund but who had not drawn down all that fund to pay a pension at the time of their death could now have their estate withdraw that money from that pension fund tax free and then pass it on to their heirs, also entirely tax free without any inheritance tax applying.
In principle what this means is that a person with ample spare income or wealth can now put money into a pension fund and get tax relief on it at their highest marginal tax rate (which means up to a 45% rebate) and then leave that money accumulating in that fund tax free until it reaches a ceiling of £1.25 million, at which time it can then be left until they die, at which time there is no tax on exit, offering considerable savings, and no inheritance tax either, the latter saving at least 40% in many such cases.
What Osborne has therefore created, as the FT confirms, is the most perfect tax free way for the wealthy to not only pass money between generations but to actually claim a tax subsidy whilst doing so. The result is quite staggering. This is triple non-taxation for the wealthy, and you can only presume that was his intended outcome.
The evidence that this government is promoting the trickle up of wealth in this country has been accumulating over time, but this has to be one of the most blatant exercises to encourage that ever presented by a government in this country. It really is staggering.jQuery(document).ready(function($) {$(".no-break").append('49Like Post');});
The FT's rewriting the history of the Occupy movement
Gideon Rachman has written in the FT this morning, saying:
The Chinese authorities will also be hoping that the current demonstrations in Hong Kong, which started under the banner of the "Occupy Central" movement, will have more in common with "Occupy Wall Street" – which fizzled out – than with the student movement in China in 1989.
Mr Rachman clearly has a very selective short term memory. I recall Occupy on both sides of the Atlantic ending in oppressive state and police activity and anything but fizzling out.
Perhaps he thinks he was the victor and so has the right to re-write history.jQuery(document).ready(function($) {$(".no-break").append('38Like Post');});
So George is going to introduce a Google tax. If only he knew I first wrote the Google tax story
George Osborne is, apparently, going to introduce what he has always said is impossible, which is a tax on Google's profits resulting from its habit of trading in the UK despite it claiming it has no real link with the country. I welcome that. I'll be keen to see how he does it.
He says the tax will raise hundreds of millions and if successful I would not disagree. But there is good reason for that. Back in 2009 I was the first person to investigate Google's tax abuse of the sort that became well known by 2011 and is know a given fact, worldwide. In that 2009 article I said the loss would be £100 million for just that one company way back then. So George is now doing what I have asked him to do all along in tackling this abuse, which was so easy to spot, but which his own officials have always denied is part of the tax gap (George: please note).
Now it's time he realised where to look when it comes to tax problems to be tackled and took a leaf out of my new report on the issue of where he should go next instead of waiting five years, as seems to be commonplace, next time.
Hat tip just for George: evasion is the next big thing and you have to invest in HMRC to solve it.jQuery(document).ready(function($) {$(".no-break").append('5Like Post');});
A new space for debating tax
Jolyon Maugham, a tax barrister whose work I have given occasional mention to on this blog, is seeking to open up his blog for a wider debate of tax policy by bringing in a range of writers to add to the opinions he can offer.
As he has said on this decision in a blog he published today:
I started writing my Waiting for Godot blog with the objective of enhancing public understanding of, and improving the quality of public and political debate around, tax. Hence, the Blog's title. I try to write thoughtful pieces, typically touching upon some tax issue in the public eye.
Jolyon's spot on with regard to the need for such informed debate and I welcome it, a fact he acknowledges by saying:
The tax community as a whole has been very supportive. With its assistance, this blog is frequently able to break stories across the tax technical and legal press. I am particularly grateful for the support of Richard Murphy, whose public position in the field is without parallel, and who has frequently directed his considerable following to blog posts featured here. Richard knows – for his support comes despite the fact that much of the analysis here he would disagree with – the value of the project and of high quality debate.
Jolyon's right: he and I disagree on many things for whilst he is a member of the Labour Party we are very clearly in different places on the left. But, and this is the key point, if this gives rise to serious, policy based discussion rather than crass analysis in support of the status quo or based on myth and not fact (all seen far too often in comments from supposed professionals who should know better on this blog, including today) then I'm very willing to take part, be shot down, take the bruises and then come back for more. That's how issues are resolved and matters properly taken forward.
My own first contribution is, I think, out tomorrow and made me think during the course of its writing. That's no bad thing. So, I'd like this policy Jolyon is promoting to work – but it does rely very heavily on his ability to edit appropriately and to keep commentary to the straight and narrow, which by necessity means keeping the trolls at a distance.
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UK government subsidies for the savings of the wealthiest are the fourth biggest part of state spending
I wrote on this blog last week about the £50 billion annual subsidy given to pensions each year. Some have argued the true figure is £38 billion but that is not true. We would recover tax on pensions paid out of past contributions whether or not we give current contributions. So £50 billion is definitely the correct figure and comes from the following table for the tax year 2012/13 and represents total tax cost of £34.8 billion plus total NUC cost of £15.2 billion:
Let me put that in context. Total UK tax receipts were £556 billion in that year (page 108, here). So in effect £1 in every £11 of tax receipts was spent subsidising the pension savings of those in the UK who were, by definition, at least well off enough to save, whether personally or by taking a job where part of what they might otherwise earn was diverted by their employer into a pension fund. There is no reason to think that situation has changed now.
Let me also put that spend of £50 billion into context that year. This is a Guardian summary of government spending in 2012/13 based on Treasury data:
So, £50 billion comes in bigger than anything but education, health and social security and near as makes no difference the same as debt interest – until one realises that about one third of that was actually paid straight back to the government as a result of quantitative easing and so the real figure was about £35 billion there.
The amount we spend subsidising the pension savings of the wealthiest people in this country is our fourth biggest state spend.
Let me put this figure into another context which is the total state spending on pensions in 2012/13, which is, again, the year for which most accurate data is available, was £109 billion, as shown in this table:
State subsidy of private pensions does then cost 45% of state pension spending or, if the total is aggregated 31% of a combined spend of £160 billion.
Let's also put the number on the context of total non-pension social security spending – again using 2012/13 data – which as the table shows was £97 billion. In that case the subsidy to pension payments for those in work who can afford to save is near enough half that of all spending on those who cannot make ends meet.
Then let me put this in another context. The benefits cap of £26,000 that the Conservatives want to reduce to £23,000 supposedly saves at most £110 million a year – or 0.22% of the cost of private pension subsidies each year.
And the child benefit cap Labour is proposing will supposedly save £400 million a year – or 0.8% of the cost of private pension subsidies.
Why make these points? Precisely because they make clear that all this discussion on austerity and benefits and the need to cut down is completely missing the glaringly obvious point that whilst the poorest in this country will be hit hardest, as will families with young children, those who can afford to save are getting a massive state subsidy.
Is that just is the first question?
How can it be when we are facing austerity that one of our biggest state spending categories is intended to redistribute wealth upwards?
And how can it be that we are willing to suffer such enormous tax leakage on this because even if tax is eventually paid on some of the pension recovered the following have to be taken into account:
a) Usually up to 25% of a fund can be taken tax free
b) There is never a penny of recovery on the NIC cost of contributions
c) Income tax is almost invariably recovered at a lower tax rate and many years in the future, if at all.
Take these factors into account and the chance of future tax recovery from these reliefs is well under £6 billion in my estimate, and quite probably less in current terms. This really is the most massive tax give away, and almost all of the funds in question are taken out of the productive economy, moved into City based speculative activity where almost none leaks into real investment activity but vast amounts are lost in paying enormous sums to those working for City institutions that only goes to fuel even greater inequality.
And, as I showed in my 2010 work on this issue, the subsidies given to in fact cover the entire cost of all private pensions paid in the UK right now – suggesting that in fact all pensions are really paid at direct cost to the state anyway but with massive rake offs for for the financial services industry ion the way.
If you were to design a way to provide pensions this is about the worst one possible.
And today George Osborne wants to make it worse.
The time for reform is now. But no one wants to talk about it.jQuery(document).ready(function($) {$(".no-break").append('46Like Post');});
Osborne plans to increase inequality in the UK
This one's in haste as I have early morning commitments, but I've just read of Osborne's new pension and inheritance tax plans.
The essence is you will get tax relief on money paid into a pension plan.
If you do not draw all the pension pot in your old age it can then be left untaxed to heirs.
And inheritance tax thresholds will be increased to make sure that this tax will probably not apply to it.
In other words what Osborne is offering is double non-taxation for those able to save.
Putting that in context, this is part of a plan to hit the poorest as hard as possible with benefit cuts whilst at the same time saying that if you can afford to save you need not pay tax at all.
Leona Helmsley once said only little people pay tax. But that was in the USA. George Osborne seems intent on delivering the same option here but introducing what will potentially be a pure consumption based tax system in this country where the accumulation of wealth will be rewarded by non taxation.
At a time when we now known how harmful inequality is to societies this is a deliberate policy to increase it. And that is what is so wrong with his plans.jQuery(document).ready(function($) {$(".no-break").append('45Like Post');});
Why local money?
I like this. It explains that local money can work. It's a dimension to money that is little understood.jQuery(document).ready(function($) {$(".no-break").append('4Like Post');});
Pension tax relief costs £50 billion a year
The cost of subsidising UK pension tax relief has reached £50 billion a year. The following table, issued earlier this year, has been re-issued by the government today:
The relevant figures are £34.8 billion tax and £15.2 billion NI from right hand column.
It's long been my suggestion that this relief should be abolished at higher rates. The new stats provide no estimate that I can see of what this cost is (but if anyone else has found it, please point it out).
What I have also argued is that a condition of this relief is that 25% of all contributions – likely to easily exceed £80 billion pa – should be invested in job creation programmes. It is impossible to specify that these must be in the UK but the availability of specific infrastructure bonds would make this incredibly easy to link to investment in UK sustainable growth. £20 billion a year would transform that.
So why is no one adopting the idea? Is it another case of cowardly politics where it is too risky to demand that pension funds be used for social good rather then funding speculative bubbles?jQuery(document).ready(function($) {$(".no-break").append('67Like Post');});
Borrow to Build
I liked this by John Aziz on Pieria today:
The only deficit strain, at this point, exists in the speeches of austerity-mongering politicians and commentators. Borrowing is cheap, inflation is low and there is still some slack in the economy in terms of people out of work and spare capacity even after a slow, painful six-year climb out of the trough. That suggests the real disease Britain has suffered from was not too much borrowing but a huge economic slump and mass unemployment. These economic indicators suggest that the British government could comfortably borrow a lot more to stimulate the economy and put people back to work. Investors are offering the money for them to do it! Borrow and spend until the yield on the 10-year hits 4 percent, or unemployment falls below 5 percent, whichever comes first. Build solar and wind and nuclear capacity, fix the roads, build out fibre optic broadband, build new bridges and railways.
It is very, very hard to argue with that logic. Unless you are an austerity-mongering politicians or commentator.jQuery(document).ready(function($) {$(".no-break").append('24Like Post');});
Increasing the minimum wage by £1.50 an hour pays now
The following press release has been issued this morning by Unite, the union of which I am a member and for whom I work on occasion (including at present). It refers to work by Howard Reed, both a friend of mine and an occasional co-author of mine, and so I reproduce it in full as I think his findings are important, and I also trust them:
A major new independent report to be submitted to the Low Pay Commission today (Friday 26 September) has shown that a national increase of £1.50 per hour in the national minimum wage in 2015 would benefit 4.6 million workers by an average of £1,400 per year while at the same time adding an extra £2.1 billion to the public finances and potentially generating at least 30,000 new jobs.
The independent report, which forms the central plank of Unite's submission to the Low Pay Commission, the body charged with considering the annual increase in the national minimum wage, shows that a £1.50 an hour increase in the minimum wage is affordable now and would bring a much-needed stimulus to the economy.
Written by eminent economist Howard Reed, formally of the influential think tank the Institute for Fiscal Studies, and commissioned by the trade union Unite, among the key findings of the report are:
- A £1.50 per hour increase would help 4.6 million low paid workers, 60 per cent (or 2.8 million) of whom are women
- The average net gain from a £1.50 per hour would be £1,400 per year gross (£813 net)
- The increase would help the poorest families the most, with the biggest gainers in the bottom 60 per cent of income distribution
- A £1.50 per hour increase in the minimum wage would be a boost for employment with a potential increase of 30,000 new jobs as a direct result of the increase.
When the increase is analysed by employment sector the biggest winners are workers in the retail sector where it is estimated over 900,000 will see a significant increase in their wage packets. The next biggest winners are those employed in the hospitality industry where three quarters of a million workers (750,000) will benefit while 190,000 cleaners will see a boost to their incomes.
The report adds weight to the growing calls for a substantial increase in pay for the poorest in the labour force. Last week, leading business figures from some of the UK's leading employers, including Kingfisher, Findus and Stobart's, all expressed concerns that the minimum wage had fallen in value, with a detrimental impact to the economy.
Commenting on the report Howard Reed director of Landman Economics said: "These findings show that a £1.50 per hour increase can only be a good thing for the economy. An increase would lift millions of low paid people out of poverty while at the same time it would increase income for the Treasury, which has seen tax receipts from employment drop, fuelling an increase in government borrowing. It would also create new jobs making it a case that is difficult to argue against."
Earlier this year, chancellor George Osborne held out hope that the minimum wage could rise to £7 per hour this year, only for the increase to come this October to fall far short of that. The hourly rate will rise from £6.31 to £6.50, substantially below what economists agree is a living wage of £7.65 per hour (£8.80 in London).
Len McCluskey general secretary of Unite added: "We have long-argued for an immediate uplift in the minimum wage of £1.50 to get people out of poverty and get some real growth into our economy, not this phoney one fuelled by a housing bubble. This report shows that this is both affordable for employers, would in fact create not cost jobs, and is a great deal for the national finances. It need not be put off any longer.
"Millions of working people have seen their income reduce by an average of £1,600 during the life of this government as they work harder but get poorer. They deserve a better deal from our country and only a lack of political will is preventing them from getting one."
Unite will be making its submission to the Low Pay Commission, the body responsible for recommending the annual level of the minimum wage, on the final day of the consultation period, Friday 26 September 2014.
- Download an executive summary of the report
- Download a copy of the full report
- Read the Guardian report of the intervention by business leaders
Creating the political consensus to fight tax evasion
My suggestion that the next, and biggest, issue to be addressed to deliver tax justice in the UK is tax evasion has already appeared to have had a welcome reception amongst tax professionals. There is also very obvious agreement that there can be no success on this issue without more resources being dedicated to tackling tax evasion, which would require a considerable reversal of the trajectory of travel in HMRC's business plan and minister's expectations of it. When I talk to many people with no obvious interest in politics tackling this abuse also appears to be popular. So what is the problem in making progress?
As I explain in my report for PCS, one of the biggest problems appears to me to be a lack of political will on politicians part to tackle this issue. The absence of this will has, to some extent, always baffled me. After all, politicians want to be elected to have power and to keep people happy through the use of that power so that they might be re-elected. You would have thought that in that case firstly collecting all the tax owing delivers power, secondly it stops a majority who are being cheated from being annoyed and third it maximises resource delivery by government at lowest overall cost (as well as creating a fair and level playing field on which all business can operate) and so it has to be a win: win.
And yet when I talk to some MPs (and not all from the same parties) I sense an enormous reluctance to take on what they see as 'white van man' (as the tax evader is almost always, and inappropriately I am quite sure in the majority of cases, described). There is a widespread fear that to talk about tax evasion is a vote loser. Implicitly that, of course, also acknowledges how widespread many realise the problem to be.
The outcome is that we have an apparent tacit agreement between politicians and tax evaders that the actions of the latter will be ignored, which is also, of course, a good explanation for HMRC doing the same.
I think this is ludicrous and believe that is this is the case then the time has come when a cross party platform on this issue should be created. Such cross party consensus exists on many issues, implicitly or explicitly (we will see it in action today on the perceived need to bomb ISIS). Why isn't it possible for all main parties to pledge to tackle tax abuse?
There is after all, broad consensus on the need to tackle other crime, even if there are some policy differences on occasion on how to then treat the offender. So why isn't there cross party consensus on the need to fund HMRC to beat tax crime? And given that doing so would provide the funds to help beat the deficit that is apparently the highest order issue on most politician's agenda, why hasn't this happened to date?
I have no idea how much a war will cost. But, however much it is, investing in HMRC would pay for it. I am totally confident of that. In that case surely the time has come for all parties to agree that a new consensus be built on this issue?
And if not, why not? Because if it can't be created what does that say of politicians thinking on tax evasion? I can't imagine any of them want to be seen condoning it, so why not join together to make sure that there is no electoral advantage from silence on this issue?
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Keep your mitts off the NHS
This is just too good not to share:
That is Harry Leslie Smith at the Labour Party conference.
He is a very good writer. I recommend his book, 'Harry's Last Stand'. This is from his speech:
As I stand here today, my heart is with all of those people from my generation who didn't make it past childhood, didn't get an education, grow as individuals, marry, raise a family and enjoy the fruits of retirement because they died needlessly and too early in another era of austerity, But my heart is also with the people of the present, who, because of welfare cuts and austerity measures, are struggling once more to make ends meet, and whose futures I fear for.
We should take note. These memories are fading. We should not forget them.jQuery(document).ready(function($) {$(".no-break").append('35Like Post');});
War proves all spending is a matter of ranking priorities
I am sure others will say it, but it's worth reiterating it: the decision to go to war today (and it will be nothing less than that) proves that all government spending is a matter of choice. To put it another way, it is about deciding what is important or ranking priorities.
We can apparently afford war over Iraq and Syria.
We cannot afford to make adequate provision for many disabled people.
Nor can we properly care for many elderly people.
And we cannot properly fund the NHS.
And yet we can load Tornados with weapons knowing that there will be innocent victims and uncertain and undefined military and political gains, if any.
We can afford to main and kill.
Why can't we afford to care?jQuery(document).ready(function($) {$(".no-break").append('39Like Post');});
From tax avoidance to tax evasion: the new front for UK tax justice
We have been used to talking about tax avoidance as a focus for the UK Tax Justice campaign for a long time now. Companies like Google, Amazon and Starbucks have become well-known for the attention that they have received, and around the world these companies are now amongst the best known tax avoiders as a result. At the same time it has been UK tax justice campaigners, whether people like me, or in the trade union movement, or in UK NGOs, who have drawn tax abuse through tax havens to the world's attention, and as a result action on both tax avoidance and tax havens is now taking place.
But, as I've argued in my new report for PCS,whilst tax avoidance is important, and may cost the UK up to £20 billion a year at present, this figure has fallen, in my estimate, since 2008, and there are signs that it may fall still further. No company wants to be the next Google and have their name all over the papers and there is absolutely no individual who wants to be linked, as Jimmy Carr and Gary Barlow have been, to tax avoidance arrangements. As a result I have some agreement with tax barrister Jolyon Maugham, who writing in the last day or so, has said:
On personal tax avoidance, in my opinion, the heavy lifting is done. … I do not see scope for significant further receipts. On corporate tax avoidance, the ability of any Government to act is a function in large part of matters outside its control. We must await development and implementation of the OECD's BEPS project.
Whilst the BEPS project is important it does not offer unbridled hope, but based on my belief that the risk climate regarding tax avoidance has changed, and the fact that falling tax rates have reduced the losses (as I noted in my PCS report) and the fact that, as Jolyon has argued, the GAAR (inadequate as it is) plus the ability to recover tax in dispute direct from bank accounts and the right to issue follow on orders to those who have used marketed tax avoidance schemes have all changed the prospects of tax collection success in this area. Whilst the need for vigilance on tax avoidance has not gone, and some whole areas (as outlined in my PCS report) have yet to be tackled, there is no doubt that the balance of risks has changed here. Put bluntly, campaigning has worked and legislation has followed in its wake. That's a cause for some celebration, but no back pedalling.
On tax evasion however the situation is very different. I estimate the loss to evasion to be in excess of £80 billion a year. HMRC think it only just over £20 billion. We are polls apart. Jolyon Maugham, without endorsing my data, says:
The battleground, now, is moving to evasion…. Tackling evasion is inevitably manpower heavy and I cannot see how HMRC's capacity to close the tax gap in that field can have survived the significant cuts in HMRC staffing levels.
Andrew Goodall, a journalist and (importantly in this context, a chartered tax adviser) has tackled the same issue at AccountingWEB. There he reports the comments of Stuart Jones, a Lake District based chartered accountant, who I have long felt to be the sort of accountant every small business needs:
Kendal-based chartered accountant Stuart Jones wrote: "I can only comment on the microbusiness sector but evasion is rife. A tax office in every large town meant that HMRC staff saw what was happening locally. Nowadays it's open house for evading VAT, income tax and national insurance contributions (while at the same time overclaiming tax credits) by being part of the cash economy. Businesses never register with HMRC, companies are struck off without any objections from HMRC, the list is endless."
Jones added: "Politicians must address HMRC staff levels immediately."
He told AccountingWEB today that HMRC "has all the tools to tackle evasion, but doesn't have the staff".
I think Stuart is right. HMRC might have told AccountingWEB yesterday that my PCS tax gap estimate is "over-inflated, flawed and muddled" but the fact is that they face a fundamental credibility issue in doing so, which is that they estimate the tax gap on errors in the tax returns they get and I look for the evidence of the money that never gets near a tax return that is sent to them – which Stuart Jones suggests is commonplace.
I'm not saying we need to forget tax avoidance or offshore but as I have pointed out to quite a number of audiences now, next year HMRC will get more information from banks in Cayman, Jersey and the Isle of Man on the operations of companies owned by UK resident people in those places than they will get from Barclays, Lloyds, HSBC and Santander on the operations of companies owned by UK resident people in Norwich, Plymouth, Cardiff, Aberdeen and Derry. That is, to put it bluntly, completely ludicrous.
The battle for automatic information exchange, from banks, from estate agents, from companies themselves and from financial services providers has to shift to the home front now so that tax evaders get fewer places to hide here in the UK in future. And that battle requires staff in HMRC and Companies House. Professionals in the tax profession can see that. PCS staff in HMRC know that – or they would not keep asking me to write reports for them. And yet HMRC and our politicians do net get the point. It's time they did. Because some of the steps I recommend have the power to transform our economy. And that's why we need to get on with tackling tax evasion, now.jQuery(document).ready(function($) {$(".no-break").append('12Like Post');});
Human Rights
- Annonce d'arrêt de Grande Chambre dans l'affaire Mocanu et autres c. Roumanie
- Forthcoming Grand Chamber judgment in the case of Mocanu and others v. Romania
- Arrêt Firth et autres c. R-U - affaires de suivi concernant le droit de vote des détenus
- Judgment Firth and Others v. the UK - follow-up prisoner voting cases
- Grand Chamber judgment Fernandez Martinez v. Spain - Decision not to renew the contract, as religious education teacher, of a Catholic priest who was married, was legitimate and proportionate


text:
I'm so incredibly excited to be scoring this very intense thriller which, as I type, is being filmed in lovely Ann Arbor! Check out more on this film here: https://www.facebook.com/PossessiveFilm. Check out the theme "Dearest" I wrote for the film here – DEAREST
Also, if you'd like to sample other music I've done for TV/film, see my Reel Page!
Need music for a film or other project? Please contact me at tracy at tracykash dot com.

subset: commoncrawl


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GUELPH — Concussions are a part of the new sporting reality and everybody from athletes and parents to the medical profession and sports administrators needs to be part of the solution.
That was the main message delivered at a symposium on concussions that drew roughly 250 people to the Delta Hotel in Guelph Tuesday night.
Moderated by hockey legend Ken Dryden, the event featured panel discussions involving everyone from concussion sufferers, minor sports officials, sports therapists, concussion experts, hockey officials and Guelph Storm general manager Mike Kelly.
"This is an important issue, it genuinely is. Lots of issues that come and go, but this is one that's not going away," Dryden said in his opening remarks.
Dryden, who has moderated similar discussions around the province, said concussions are part of the new reality.
The evening started with a number of athletes who currently suffer from concussions or had them in the past. They included an 11-year-old girls' hockey player, a recreational skier in her 30s and Guelph Storm forward Ryan Horvat.
A beer-league goalie spoke of still suffering from symptoms of his concussion, which kept him out of university classes. University of Guelph varsity soccer player Samantha Kossakowski said she is a shell of her former self since suffering a concussion last fall.
She echoed perhaps the most common sentiment spoken by concussion sufferers: "I just don't feel myself."
Medical professionals taking part pointed out that 90 per cent of concussions are minor, and that person returns to normal in roughly a week. It's the other 10 per cent that poses the biggest issue.
Some of the key points made by those on the stage included:
• Treat the patient, not the athlete.
• Be proactive in treatment.
• "When in doubt, sit them out," said concussion expert Dr. Margo Mountjoy.
• Sports need to change rules to make their games safer.
• Medical professionals need to work with sports federations and politicians to make games safer.
• The most important thing for young concussion patients is getting them healthy enough to return to school, not sports.
Storm athletic therapist Lori Stevenson told the audience how she has an advantage in her line of work because she spends so much time around the players and notices changes in their behaviour.
Dr. Laura Purcell, a concussion expert from McMaster University, said it's important for parents to identify changes in their children's behaviour as part of identifying a concussion.
"We rely a lot on parents," Purcell said, although she admitted that at times it can be "hard to sort out if a child or parent has a more realistic view of how the child is feeling."
Mike Gatto, chair of Guelph Minor Hockey's concussion committee, said they had trouble getting all eligible players to take baseline testing under a pilot project the last two years. He said it took three months to get 80 per cent compliance the second year.
"It will be a slow change, just like everything else, but it's going to happen," Gatto said.
Representatives from both local school boards said they are in the process of coming up with concussion protocols and education policies for students, teachers and coaches.
During a question-and-answer session, local sports physician Dr. Jonathan Davids said getting fighting out of the game of hockey was a part of addressing the concussion problem. But Dryden said that bringing the debate over fighting into the concussion debate was a "disservice" and distracts from the concussion issue.
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Summary: This user-friendly, compact text presents the most necessary, useful skills and strategies for successful workplace writing. Based on the successful parent text, SUCCESSFUL WRITING AT WORK, Ninth Edition, SUCCESSFUL WRITING AT WORK, Concise Third Edition, maintains a practical approach, an abundance of realistic situations and problems, real-world examples, and detailed guidelines for drafting, editing, and producing professional documents and graphics. The Concise Third Edition feat ...show moreures a contemporary, open, and user-friendly design, including a wide trim size to allow for marginal note-taking. ...show lessEdition/Copyright: 3RD 12
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Follow the instructions provided to apply for the following part-time and work-study positions. If you wish to post a position on this website, please call 450-3134.
Chander Advisors
Job Title: Financial Strategy Consultant Intern
Pay: $30,000 annual
As Assigned
- Identifying, acquiring, synthesizing, mining and analyzing relevant data.
- Identifying the relationships among multiple sources and types of data, and organizing this information to facilitate effective solution implementation.
- Analyzing and interpreting historical financial, operational, and transactional data.
- Maintaining detailed work-paper records of assumptions, methodologies, and information sources utilized during
the performance of all analytical tasks.
- Call potential individual and institutional clients to set meetings.
How to Apply: Apply by via website at: www.chandleradv.com/careers/
Apple Inc.
Job Title: Multiple Positions
Pay: Varies by position
As Assigned
- As Assigned
How to Apply: Apply by going to http://apple.com/jobs/us/retail
USAble Life
Job Title: Developer Intern
Pay: Paid, part-time, in Little Rock office
Required Skills: Experience with Java solutions or Microsoft .Net solutions in C# or VB.Net. Experience with SQL queries on database platforms such as MySQL, Oracle, or Microsoft SQL Server. HTML and Internet Programming experience. Experience with reporting design and structure in Microsoft Reporting Services, Crystal Reports or Business Objects. Ability to multi-task and work within time constraints. Critical thinking and problem solving skills.
Required Experience:
Basic Required:
- No degree is required but must be enrolled in a Computer Science, Information Systems, or a technically equivalent undergraduate degree program at an accredited university.
- No prior experience is required.
- Curriculum based on Object Oriented Programming with experience in Microsoft .NET, Databases and Internet Programming; more consideration may be given to post graduate candidates with undergraduate degrees in Computer Science or a technically equivalent program.
- IT related experience in a work study program.
• Develops or maintains applications and reports.
• Assists in the planning and implementation of applications and reports.
• Designs applications and reports.
• Maintains developed code in revision code repository.
• Works on personal development. May perform other duties as assigned.
How to Apply: Qualified applicants, please apply online at: https://www.usablelife.com/careers Closes by October 15, 2014, or when filled. Apply NOW! Contact Sala Dioffo in the UCA Cooperative Education office for assistance with your resume (firstname.lastname@example.com, 450-3250).
C. H. Robinson (Little Rock)
Job Title: Summer 2015 Interns
Pay: $10.00/hour, full-time
- Graduating between August 2015 and May 2016
- International students may apply, but "preference will go to students who have U.S. work authorization and will not need future sponsorship. This is because our internship is designed to find high caliber talent who could potentially move into full-time roles with us upon graduation. At this time we are unable to consider sponsorship for a majority of our entry-level roles, as they do not meet the government standard for sponsorship."
- All Majors (open to all majors, but business majors (especially those with a Supply Chain emphasis) and Communications majors are an especially good fit)
- Strong communication and negotiation skills
- Competitive personality
- Enthusiastic and dedicated to challenge of helping others
Description & Duties: Intern in the logistics and transportation industry with a Fortune 500 global company! Recognized as Fortune's 'World's Most Admired Company' and Business Week's 'Best Place to Launch a Career', C.H. Robinson works globally and innovates daily to enhance and execute supply chains that move goods around the world. Our internship program is the first step in achieving the career of your dreams.
Right now, we are seeking motivated and enthusiastic individuals for our Internship Program. This world class internship will expose you to multiple facets of the logistics and transportation industry while offering extensive learning and training opportunities (closely aligned with our full-time, entry level positions) to enhance your potential. Interns also participate in a team project and competition with other interns to highlight your creativity and expand relationships. These projects will have a direct impact on the business and your team will have the opportunity to present your ideas to senior business leaders. Special recognition will be given to the top rated projects.
Get exposure to:
- Sales and Negotiation Techniques
- Logistic Management and Transport Economics from a 3rd Party Perspective
- Supply Chain Information Systems
- Carrier Management
- Distribution Patterns, Tracking, and Tracing
- Job Requirements
How to Apply: Get tips to improve your resume BEFORE applying online by contacting Martin Vernon at email@example.com or 450-3250. Apply online at www.chrobinson.com/careers, closes October 15, 2014, or when filled.
iProv, LLC
Location: Little Rock
Job Title: Content Marketing Intern (available as part-time job and may result in offer of permanent position)
Pay: negotiable starting at $10/hour
- 3.25+ GPA and graduating between December 2014 and May 2016
- Strong writing skills
- An interest in marketing
- Extensive familiarity with social media platforms (Facebook, Twitter, LinkedIn, Pinterest, Google+, YouTube)
- Proficiency with Microsoft Office Suite
- Basic understanding of SEO
- Ambitious, creative, detail-oriented personality
- Develop knowledge of managed web clients' business and branding
- Research and develop editorial calendars
- Conduct research
- Stay abreast of new trends and opportunities
- Publish content to social media
- Write creative briefs for client blog articles
- Write blog articles for iProv branding purposes
- Assist with web analysis and client reports
- Participate in regular meetings and brainstorming sessions
What You Will Learn:
- Inbound marketing concepts
- Google Analytics & AdWords
- CMS applications
- Team building
- Professionalism
How to Apply: Submit your resume and a sample of your writing (class work is acceptable) to Jessica Kordsmeier at firstname.lastname@example.com by October 10, 2014. Contact the UCA Cooperative Education office if you have questions or to get your resume reviewed: email@example.com, 450-3250.
Job Title: Store Management Intern
Pay: Paid
- Majoring in Finance, Management, or Marketing
- Graduating between December 2015 and May 2016
- Cumulative GPA of 2.9 or better
- U.S. citizen or U.S. permanent resident
Duties: During the 10 week program, each intern will…
- Spend time with Visual Sales Manager, Dock/Support Manager, Cashier, Assistant Store Manager, and Store Secretary
- Interns will learn the basics of the following systems: DDSF, AIMS, STFF, DCBS, ADVA, and E-Mail
- Complete projects that enable them to implement the systems learned
- Present completed projects to the Store Manager for review
- Interns will be trained on
- Sales Manager responsibilities
- Schedules
- Inventory procedures
- Merchandising areas
- Sales and Stock levels
- Credit solicitation
How to Apply: Company is interviewing on campus on October 2 for full-time and internship positions. Guaranteed interviews for the first 13 applicants. Follow the instructions at http://www.uca.edu/interfase and select your interview time.
Arkansas Golf Center
Job Title: Business Development Intern
Pay: $8.00/hour
- Pursing a business major or minor
- An outgoing personality, confidence, and a professional manner
- Above average computer and internet skills, including social media
- Graduating between May 2015 and December 2016
- Cumulative GPA of 2.5 or better.
Description: Arkansas Golf Center needs a bright mind for Business Development. We're looking for someone to help us boost sales in a down golf economy. The job will consist of sales, marketing, and strategic analysis. Term of employment will vary based on Arkansas Golf Center needs and class requirements if credit is going to be given by the University of Central Arkansas. In most instances employment will last for 1 semester.
- Sales
- Marketing, including social media marketing
- Strategic analysis
- Business-to-business sales strategy development
- Expanding and updating website, especially the Arkansas Golf Center online store
- Usage of sales software
Note: Additional information about the goals of the organization and the role of the intern are available in UCA's Cooperative Education Office. We will also be happy to review your resume before submission. Call or email us at email@example.com or 450-3250.
How to Apply: Send your resume to Brannon Watson, Owner and Head Golf Professional, at email@example.com.
The Draft
Job Title: Cook
Pay: $7.25 and up
Duties: Accurately and efficiently cook meats, fish, vegetables, soups, and other hot food products as well as
prepare and portion food products prior to cooking. Also perform other duties in the areas of food and
final plate preparation including plating and garnishing of cooked items and preparing appropriate garnishes for all hot menu item plates.
• Prepare a variety of meats, seafood, poultry vegetables, and other food items
for cooking in ovens, and grills and a variety of other kitchen equipment.
• Assumes 100% responsibility for quality of products served.
• Knows and complies consistently with our standard portion sizes, cooking methods, quality standards and kitchen rules, policies and procedures.
• Stocks and maintains sufficient levels of food products at line stations to assure a smooth service period.
• Portions food products prior to cooking according to standard portion sizes and recipe specifications.
• Maintains a clean and sanitary work station area including tables, shelves, grills,
pasta machines, sauté burners, convections ovens, flat top range and refrigeration.
• Prepares item for broiling, grilling, sautéing or other cooking methods by portioning, battering,
breading, seasoning, and or marinating.
• Follows proper plate presentation and garnish set up for all dishes.
• Handles, stores, and rotates products properly.
• Assists in food preparation assignments during off peak periods as needed.
• Closes kitchen properly and follows closing checklist for kitchen stations. Assists others in closing
the kitchen.
• Attends all scheduled employee meetings and brings suggestions
for improvement.
• Performs other related duties as assigned by the kitchen manager or owner.
How to apply: at location - 2235 Dave Ward Drive
Chandler Advisors
Job Title: Financial Strategy Consultant Intern
Pay: DOE
- All classifications, no GPA requirement
- Must be pursuing one of the business majors
Duties: As a Financial Strategy Consultant Intern, you will develop in-depth knowledge of your clients' objectives and challenges in order to design and implement innovative strategies to assist them through their current difficulties and prepare them for the future. Responsibilities will include, but will not be limited to, the following:
- Identifying, acquiring, synthesizing, mining and analyzing relevant data.
- Identifying the relationships among multiple sources and types of data, and organizing this information to facilitate effective solution implementation.
- Analyzing and interpreting historical financial, operational, and transactional data.
- Maintaining detailed work-paper records of assumptions, methodologies, and information sources utilized during the performance of all analytical tasks.
- Call potential individual and institutional clients to set meetings.
How to Apply: Apply online at http://www.chandleradv.com/careers/ (Contact the Cooperative Education Office at 450-3250 or by emailing firstname.lastname@example.com for a resume review.)
Job Title: Accounting Operations Specialist
Pay: $10+/hour
- Cumulative GPA of 2.75+
- Majoring in Business, Finance, Accounting, or Mathematics
- Graduating December 2014 to May 2017
- Ability to work independently with minimal supervision with strong attention to detail
- Basic understanding of Microsoft Windows environment and Microsoft Excel
- Previous accounting experience is preferred but not necessary
- PACT - Passion, Accountability, Creativity, Teamwork (foundation of Acxiom's culture)
- Must be able to work 20 hours a week between 8:00 a.m. and 5 p.m.
- Must be able to work November 2014 through September 2015 with possibility of extension based on availability and performance
What will set you apart:
- Students seeking a Bachelor or Master's degree in Accounting or related areas of study
- Prefer students to be at least a 2nd year accounting student
Duties: Accounting Operations Specialist Interns will assist with the preparation, data entry, and processing of accounting data. The Intern will also assist with various systems and subsystems. Accounting Operations Specialists identify cost reduction opportunities and provide subledger accounting information to assist the business unit(s).
- Utilize Workday, PeopleSoft, and other Acxiom systems to process accounting (training will be provided)
- Maintain and update SharePoint site
- Utilize Workday and other systems to provide monthly reporting (training will be provided)
- Assist with reconciliations, journal entries and month-end closeout
- Research expense issues using PeopleSoft & Workday
How to Apply: Contact firstname.lastname@example.com to get your resume reviewed before applying online for job #34195, http://www.acxiom.com/about-acxiom/careers/
Fairmont Specialty
Job Title: Underwriting Interns
Pay: $12.50/hour
- Interest in learning about property & casualty insurance
- Exceptional attention to detail
- Solid computer skills including Word, Excel: E-mail & Internet Based Technology
- Solid verbal and written communication, as well as, math skills
- Ability to work in a fast paced environment
Duties: An intern in the Underwriting Assistants team will work closely with the other UAs to learn the following responsibilities...
- Review quote applications for thoroughness and accuracy.
- Request loss runs from agents or processing.
- Generating and reviewing risk reports
- Preparing and reviewing loss boards for rating and risk evaluation
- Communicate and follow up with producers, as needed, to obtain necessary information prior to and after binding the account.
- Reviewing cancellations, notice of non-pays, and reinstatements to ensure all action has been taken.
- Assist Product Line Manager with program marketing initiatives. Prepare pre-bind underwriting documentation and enter general information into the underwriting documentation forms and workbooks.
How to Apply: Email your resume to firstname.lastname@example.com by September 29, 2014.
LaQuinta Inn and Suites
Pay: $7.25 per hour
Check guests in/out
Give directions to hotel, local areas
Take telephone reservations
Greet and welcome guests
Maintains an inventory of vacancies, reservations and room assignments.
Manages and resolves all guest complaints in a professional and courteous manner.
Processes guest check-outs and handles monetary transactions.
Maintains customers' privacy.
Maintains a high level of professional appearance and demeanor.
Can stand for long periods of time
Provide every guest with a personal, exceptional experience
Uphold hotel policies and procedures
Ability to multitask
- As Assigned
How to Apply: Email your resume to: email@example.com, or call 501.328.5100
Arkansas Property Brokers
Job Title: Marketing Assistant and Receptionist
Pay: $8-$10 per hour
Proficient in Excel, Word, Works, and Mac Software
- Enter new listings
- Maintain listings
- Implement marketing programs
- set up print ads
- Coordinate Approximately special projects
- Handle incoming emails and phone calls
How to Apply: Email your resume to email@example.com
Petit Jean State Park - Morrilton AR
Job Title: Wait Staff, Hosts, Hostess'
Pay: DOE
Must be able to work early mornings, late nights, weekends, Holidays, varied shifts
- Greet guests and escort them to their table
- Operate cash register and handle transactions
- Take "TO GO" orders and manually enter them into the POS system
- Clean Tables
- Help pre-buss tables
- Vacuum dining area
- Set Tables
- Refill Table dispensers
- Re-Supply and straighten Host station
How to Apply: firstname.lastname@example.com
Petit Jean State Park - Morrilton AR
Job Title: Front Desk Agent
Pay: DOE
- The ability to provide customer service in a lodging and restaurant environment.
- Must be able to explain all of the amenities of the lodge and entire park to prospective customers and make reservations for their stay.
- Check-in and Check-out of lodge and cabin guests.
- To be able to learn and implement problem resolution skills.
- To be kind and courteous at all times, even when faced with adversity.
- Possess a medium to high degree of computer literacy.
- The ability to multi-tasks.
- Good phone skills.
- To make reservations and other lodge bookings for future guest arrivals.
- Complete the registration process for guest in our cabins and lodge rental units.
- Provide information about our lodge, restaurant and entire park to park visitors.
- Apply correct accounting applications to guest accounts and responsible cash handling.
- Resolve problems guests may encounter within our control using guidelines as set by park management.
- Be a team member by adhering to our policy of maintaining a positive work environment.
How to Apply: Email your resume to: email@example.com
Little Rock Athletic Club
Job Title: Swim Instructors & Lifeguards
Pay: DOE
Swim Instructors
Must like working with kids
- We offer paid in-water training
- Must have a valid lifeguard certification
- Shifts available 7 days a week
- As assigned
How to Apply: If interested, please call: Eimear Fuller at: 501.225.3601 x310 or, Jenna Bickle at: 501.225.3601 x311


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Lake Wisconsin Lake Vacation Rentals Vacation Rentals(17)
17 Results
Special Offer! Fall Special (Sept - Mid Nov) $200 wkday/$250 Wkend September 5 - November 21
Recent Lake Wisconsin Reviews
Wonderful lake side cottage
Wonderful lakeside cottage. Cottage is fully stocked. Spent lots of time in screened in porch--eating meals, playing board games, having coffee. Our family had a great time fishing, canoeing, paddle boating and going to Devil's Lake. Chas is great to work with, she is very prompt with answers to questions. I would highly recommend this cottage if you are looking for a nice relaxing vacation.


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Lost Pets Reported
Lost Your Pet?
Please check our Found Pet List to see if your pet matches any of the pets reported there. If the pet has not been reported on our Found Pet List please add the pet to our Lost Pet List.
|Location Lost
|Min Pin
|My 9 year old was letting her out this morning and she took off after a dear behind my property before he could secure her leash. We checked the wooded area behing my home. She is only 2 years old. All brown, with floppy ears. About 14lbs, light brown eyes. Has a permanent blue scar on her stomach from being spayed.
|1435 Eanes Rd SE Roanoke, VA 24014
|View Details
|Tabby Siamese mixed. Very social
|Old southwest
|View Details
|domestic shorthair cat
|Solid black
Chip # 0A134B4339
1yr & 9 month
Male neutered
|Massachusetts Avenue, NW. 24017
|View Details
|domestic shorthair cat
Solid black
1yr & 9 month
Male neutered
|Massachusetts Avenue, NW. 24017
|View Details
|Shepard Mix
|My pooch ran away Monday morning and usually comes home in 2 days max but he still isn't back. I am very worried about him and he is very very missed. If you have seen him at all please contact me. This is the best photo I could find bc he hates camera's and always turns his head or hides it like this photo. He has big brown eyes and is shy but in no way vicious. Sweetest pooch around! I am not 100% sure what breed he is since he was a pound puppy but he's about 40 lbs and has coloring of a German Shepard. He goes by Duke. Please please let me know even if you just saw him. It'll give us an area to search. Thank you!
|Cloverdale, Va
|View Details
|Redbone Coonhound
|left home on "Independent Tracking" and has not returned. She is wearing a blaze orange collar. She is micro-chipped and is spayed. She is approximately 1 year old. She is tan (Red Bone)with dark "eyeliner" around her eyes. She has white tips on her toes. Her Microchip # 0A137D0A22.
|Newcastle. peaceful Valley Road. Barbours Creek area.
|View Details
|Large black male cat.
|South Roanoke
|View Details
|Bob is a 3 year old neutered male, solid black with medium length hair, only has half of a tail, not wearing a collar but is microchipped. He is epileptic.
|Floyd County, Lick Ridge Rd. Check, Va
|View Details
|Her name is Diva
|Lost in the Melrose/orange ave, LOUDON, layfette. Area
|View Details
|Dog-Boston Terrier
|female boston terrier around 8yo spaid black and white with grey sparsed through her cheeks around 17lbs responds to hayley or baby girl
|VA 24 in goodview by lovers lane
|View Details
|2 dogs missing: Stella and Achilles. Most likely traveling together. Stella is brindle female, long-haired mix. Achilles is large, lanky German Shepherd.
|Callaway: near Ferrum Mountain Rd
|View Details
|Orang and white Tabby. Very Friendly. Age -1...Few scratches on him....
|Old.S.W. Roanoke va. 24016
|View Details
|Clifford is a black cat with white on his face and a little white on feet. He is sweet but shy at times. He is a neutered cat, and my son misses him very much. He is a year old.
|Cave Spring Lane Roanoke 24018
|View Details
|Australian Cattle Dog
|Miss Madison is a 13 year old cattledog - blue heeler. She has larynx paralysis so she is very wheezy and has difficulty breathing. She has bad hips andwalking problems. She is chipped but had no collar due to her breathing problems. She does not leave her yard so this is highly unusual. She is deaf and responds to hand clapping. Very weak and will be distressed. Completely docile and a house dog. The humidity will make it very difficult for her. She has Roanoke County Tags and all shots are up to date. An adored pet.
|Cave Spring area on Colonial Ave. at the roundabout. The Belle Meade, Sunnyside area backs up to our home. There are 6 acres on the hill where we live. We have searched since last night at 8:30.
|View Details
|We have lost a total of 3 hounds (2 females and 1 male) Clover is a english hound, yellow specks, about the size of a beagle. They all had dog collars on with our phone number on them.
|Botetourt County, near Lee's Gap Road
|View Details
|We have lost 3 hounds, Abby is a red English, she was wearing a collar with our phone number on it along with some tracking collars. They were all three last seen together however we have been unable to locate them since Sunday afternoon.
|Botetourt County near Lee's Gap Road
|View Details
|Golden retriever
|Big older golden retriever lost around June dr and green ridge rd in north county Roanoke.
|June dr and green ridge rd
|View Details
|Found the dog; not lost. Older dog appears to be a blonde lab mix, very sweet with fleas (we are treating) and very long nails.
|Found near Mountain Pass and Humbert in Botetourt County
|View Details
|Himlayian siemese mix, black bushy tail, light blue eyes and rapid eye movement. Large reward!
|Roanoke county
|View Details
|Older female orange/buff in color. She has no tail and does not like to be picked up.
|Knollwood Drive/Laymantown Botetourt County
|View Details


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Honoring deceased loved wedding celebrations, Do not honor deceased parents by placing their names on invitations. the invitations should be sent by the people hosting the event, whether that be surviving parents. Sugar skull tattoos - mexican day dead history, Dia de los muertos is celebrated around the same time as halloween, so the two holidays are often meshed together. but the day of the dead is actually very different. Honor deceased loved | larry james, To honor a loved one who has died. . . here is a list of the many different wedding ceremonies that are available for your wedding..
Memorial tattoos passed loved (design ideas), When loved passes , decide tattoo honor . tattoo dedicated reflect personality. http://tattoo.about.com/od/tattoosgeneralinfo/a/memorialtattoo.htm 12 ways honor deceased loved wedding - , Your wedding day celebration loved , ' natural include relatives passed . inclusion deceased. http://blog.theknot.com/2014/02/26/12-ways-to-honor-deceased-loved-ones-at-your-wedding/ 12 ways honor deceased loved | godly youth, In articles deceased loved watch angels, noted attempts honor loved dishonor god. http://godlyyouth.com/2011/06/29/12-ways-to-honor-a-deceased-loved-one/


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Art opening reception: "Gilded Grace"
Join for the exhibit opening of local artist Justin Anville, where guests can learn the story behind each of his creations directly from the artist. The show will feature originals and limited edition posters. Guests will also enjoy live music and drinks.
16 | sep at 11:00 am
|Master Miao Tsan Lecture: "Zen Spirit, Christian Spirit - Can a person be a Zen Christian?"
|University of St. Thomas - Crooker Center
16 | sep at 11:00 am
|Fourth Annual Small Steps Nurture and Nourish Luncheon
|Houston Country Club
16 | sep at 3:00 pm
|Tuesday Tea + Tour at MFAH
|Museum of Fine Arts, Houston
16 | sep at 5:30 pm
|Happy Hour with Urban Green at Springbok
|The Springbok


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Untitled (Roblin, Manitoba, #2716),
Website - http://www.stevegiovinco.com/
Posted on Friday, August 13, 2010.
Pressure Point, 2002
Untitled, 2012
Sisters, 2008
#6237, 2008-2010
Are you promoting a photography project? Share it with Flak Photo's global audience by placing a graphic advertisement in this space. For details about banner ads, media partnerships or other inquiries, contact editor Andy Adams »


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The Beacon
Blog Tags: Oil Plume Experiment
Day 22 + 23: Another Fire in the Gulf
After several days of rough seas, the crew finally got a break from Mother Nature, making their difficult task of retrieving the moorings a bit easier. But the oil rig that caught fire yesterday set everyone on edge, especially considering how close they were to the Deepwater Horizon. Here's Will Race's update from the last few days:
Wednesday, September 1:
Rest and recuperation was the theme for today. After five days of exhausting work the Oceana team ventured back out to the Deepwater Horizon mooring sites to continue retrieval.
Due to time restrictions and rough weather, only half the moorings from the originally planned experiment were set. Yes, this is science -- things don't always go as planned. The zones with the highest level of importance have been covered and other areas of interest will have to wait.
The weather continues to throw roadblocks against the expedition. High seas and winds up to 30mph made it impossible to do any CTD scans today, and made the ride extremely rough and unpredictable. Tables, chairs and anything that was not tied down became airborne after every wave's crest. Eventually it got bad enough that the captain of the ship altered course for "smoother" seas.
Today's journey took us back out to sea and the closest to the Deepwater Horizon site so far this expedition. The amount of activity taking place around the relief well is astonishing. As the sun set and the light faded, the entire site was illuminated and it was unbelievable how much is going on there. It looked like a small city skyline at night.
Most Viewed
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- Oceana Provides Common Hake Recovery Plan to Chilean Government Posted Wed, September 17, 2014
- Ocean Roundup: Gulf of Mexico Sharks are Shrinking, Caribbean Reefs Capable of Being Saved, and More Posted Fri, September 19, 2014


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Chloe Saltau
Chloe Saltau is the chief cricket writer at The Age, regularly covering international cricket and providing news, comment and analysis on international cricket. She joined The Age as a trainee in 1998 and spent several years writing for general news (chiefly as a social policy reporter covering welfare and family issues) before moving to sport.
Windies stun Sri Lanka in T20 final
Chloe Saltau, Colombo The West Indies have spoiled Sri Lanka's party at Premadasa and started a festival of their own.
Top three against Sri Lanka all debutants
Chloe Saltau Australia will have three debutants in a one-day game for the first time in 27 years against Sri Lanka at the MCG on Friday, but acting captain George Bailey believes the match could showcase the...
B-team bring A-game to crush Sri Lanka
Chloe Saltau PHILLIP HUGHES struck a blow for the new boys when he became the first Australian in the 42-year history of one-day internationals to score a century on debut, and the home team rose above its...
Pattinson returns to tackle Sri Lanka's potent batsmen
Chloe Saltau James Pattinson is back just in time to tame Sri Lanka's rampant batsmen.
Pakistan spinner Saeed Ajmal suspended for throwing
Chloe Saltau Pakistan's star spinner Saeed Ajmal has been suspended from bowling in international cricket.
Uni of WA questions independence of cricket's 'chucking' procedures
Chloe Saltau The University of Western Australia, until recently the main destination for bowlers with dubious actions, has cast doubt on the independence of the International Cricket Council's new testing...
ICC beefs up regime to stamp out chucking
Chloe Saltau The drive to purge cricket of bowlers who throw will be strengthened when the International Cricket Council accredits new testing centres in three countries in the coming months, as the governing...
England v India on Australian TV in last-minute deal
Chloe Saltau Australian cricket fans will get to see international cricket from England this winter after all, after Fox Sports signed a last-minute deal with the England and Wales Cricket Board.
Non-Test countries won't be left behind: CA
Chloe Saltau Cricket Australia chairman Wally Edwards has tried to reassure non-Test playing nations that they won't be left behind when cricket's brave new world becomes a reality this week.
Bayliss open to England coaching job
Chloe Saltau Sheffield Shield-winning coach Trevor Bayliss has told NSW he is open to coaching England after being headhunted for the job.
Tom Moody takes Renegades role
Chloe Saltau The Melbourne Renegades have turned to Tom Moody, the former Australian allrounder and Sri Lanka coach, to scour the cricket world for players capable of propelling the team up the Big Bash League...
Bushrangers sign young NSW fast bowler
Chloe Saltau Victoria has signed young NSW fast bowler Chris Tremain for the next two seasons to boost its pace depth in the expected absence of Test quicks James Pattinson and Peter Siddle on national duty.
Australian coach Darren Lehmann weighs biggest mistake, management of team
Chloe Saltau Australian coach Darren Lehmann looks back on his racial outburst against Sri Lanka more than a decade ago as ''the biggest mistake of my life'', and has revealed his methods for unlocking the talent...
Cricket Australia imports Indian soil to conquer spin demons
Chloe Saltau If Australia is to stay at No.1, it will have to get better at playing spin, and Cricket Australia is going to great lengths to make that happen.
Shane Warne critiques Michael Clarke's management style
Chloe Saltau Michael Clarke might be relieved to face Stuart Broad on a bouncy 'Gabba pitch because nothing the tall and provocative Englishman can direct at him could be more testing than the examination the...
David Hussey will fight to earn a recall to Victoria's Sheffield Shield cricket side
Chloe Saltau To say David Hussey saw his axing from Victoria's Sheffield Shield team coming is an understatement.
Nathan Lyon the man for the job in opening Ashes Test
Chloe Saltau Australian coach Darren Lehmann says the selectors have faith in Nathan Lyon to exploit "cracking weather" at the 'Gabba after flirting with the idea of sending four quicks into battle against...
Darren Lehmann shows faith in spinner Nathan Lyon at Gabba
Chloe Saltau Darren Lehmann says the selectors have faith in Nathan Lyon to exploit 'cracking weather' at the Gabba.
Nathan Lyon keeps his spot thanks to weather gods
Chloe Saltau Australian coach Darren Lehmann says the selectors have faith in Nathan Lyon to exploit "cracking weather" at the Gabba after flirting with the idea of sending four quicks into battle against England.
Shane Watson shines with Michael Carberry wicket, but strains groin in Boxing Day Test
Chloe Saltau Grinning one moment, grimacing the next. Shane Watson has shown what Australia will miss if he can't fill the all-rounder's role for the rest of the Ashes.


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Our favorite elusive chanteuse Mariah Carey stopped by 'Late Show with David Letterman' on Wednesday, May 7th to discuss with the CBS host her forthcoming studio album called 'Me. I Am Mariah… The Elusive Chanteuse' (oh my!) which is coming out really, really soon. On May 27th. Watch Mariah and David's 8-minute chat below!
Mariah looked great in that black dress and she as always offered a really entertaining interview. She talked 'them babies', why she decided to name one Moroccan, the artwork and name of her 14th album, the delays and lastly Mariah opened up about continuing or not with her acting career. Do not miss this insightful interview!
'Me. I Am Mariah… The Elusive Chanteuse' is preceded by the lead single '#Beautiful' and the 'buzz' singles 'The Art of Letting Go' and 'You're Mine (Eternal)'.
Latest news
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- Listen: K. Michelle Premieres Heartbreaker Anthem "Love 'Em All"
- Jason Aldean Gets Racy On "Gonna Know We Were Here"
- Video: Barbra Streisand Performs "Partners" Songs on "Jimmy Fallon"
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- Roc Nation's Alexa Goddard Premieres Lively "So There" Music Video
More news: latestlast week2 weeks ago


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The Top 10 In Action Sports
01So, What's New With The GoPro HERO4? We Tried It Out With Danny MacAskill And Jason Paul...
02Would You Hang One-Handed From A 250ft Crane? This Is Just One Of The 11 Most Terrifying GoPro Videos Ever
03Whips, Flips And Broken Curses: The Red Bull Rampage Epic Blew The Doors Off Again
04GoPro Just Launched The New HERO4 Range. We Got A Chance To Have A First Look...
05Win Tickets To The European Outdoor Film Tour 2014
06What Happens When You Mix Neon Lights With Night Skiing? The Result Is Pretty Incredible...
0736 Hikers Feared Dead After Japan's Second Biggest Volcano Erupts
08One Day You May Be Forced To Quit Surfing. Here's How To Spot The Signs Early
09They've Shot It, Soaked It In Liquid Nitrogen, But Will The iPhone 6 Survive A 7,000ft Drop?
10Jeep Original Freedom: Snowboard Full Edit
Street League: Kicks off 28th Aug
A Skateboarding video by ollieep - 6,274 views
Check out the pros warming up the other week. Street league kicks off tomorrow (28th aug 2010)
Street League sees 24 of the worlds top pros enter exclusively into the leagues new format which scraps the traditional jam format for a much more sophisticated trick by trick scoring system. Street League features an action sports first with it's revenue share program. Each skater will benefit directly from the success of the Street League. Battling it out for a total prize purse of $1.2m and a 1st place prize packet of $150,000 they have got a lot to fight for. Street League is set on being "the future of skateboarding" and with 24 of the worlds top pros signed up it's easy to see why they are brimming with confidence.


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Tony Mendina – Certified Personal Trainer
Qualifications & Education:
National Academy of Sports Medicine CPT
National Academy of Sports Medicine Fitness Nutrition Specialist
PTA Global CPT
B. A. Elementary Education
Areas of Specialty:
Weight loss
Fitness Nutrition
Muscle Toning
Youth Training
Fitness Education
Philosophies on Fitness and Life:
My personal fitness philosophy is that SMALL STEPS = BIG RESULTS. The achievement of your personal fitness goals is not something that happens overnight. The key to success is creating challenging, yet realistic short term goals, and achieving them by forming positive habits inside and outside of the gym that are in line with your personal goals and individual capabilities. Let's take the first step towards your fitness goals today!
Contact Information:
Tony Mendina
(906) 282-2794


text: We arrived in resort very late on a Sunday evening and didn't expect anywhere open. This place does take-away pizza. We stayed nearby so used their take away service which was quick and friendly. The pizzas were as expected. We thoroughly enjoyed them, so much so we made a repeat visit later on our holiday. We also called in for... More


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Highlight: Laurie Simmons
Spotlight: Phillips New York
Featured: Galleria Open Art
Now On: Horst Vintage
Top Lot: Massimo Vitali
View Catalogue: George Rickey
Top Fine Art Lot:Andy Warhol
Featured Member:V1 Gallery
Upcoming Auction atPoly Auction (Hong Kong)
Top Design Lot:Eugene Printz
Sample Report
Opening Reception with Artist: Dec. 1st, 7-9pm
BENTLEY GALLERY is pleased to present Don Reitz: A Life in Clay, featuring the work of renown ceramicist and local Arizona artist, Don Reitz.
Don Reitz: A Life in Clay will exhibit never-before-seen works by Reitz that have been part of the artist's private collection for years. Recognized as one of the most important and influential ceramic artists of the century, Reitz has pursued a life-long investigation of salt- and wood-firing his ceramic pieces in order to preserve the energy and freshness of his artistic marks and gestures. Finding that the texture and unpredictability of salt-firing suited his work best, Reitz almost single-handedly revived this neglected technique, and through long experimentation developed a range of colors and surface effects previously unknown in salt-firing. Juggling and manipulating the variables in each firing, Reitz is a virtuoso who relishes knowing what he can control and what he cannot, his work maintains a fine balance between technical mastery and improvisation.


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Short Cuts
Benedictine theologian and abbot. Paschasius was left as an infant upon the door of Notre Dame convent in Soissons, France, and was raised by the nuns there before receiving an education from the monks of St. Peter�s, Soissons. After entering the Benedictine monastery of Corbie under St. Adalard, he was ordained a deacon. In 822, he was sent with other monks under Adalard to establish the monastery of New Corbie in Westphalia, Germany. He served for a number of years as master of novices and headmaster at both Corbie and New Corbie and in 844 was made abbot of Corbie. Never ordained a priest and finding the office against his nature, Paschasius resigned about 849. He went to the abbey of Saint Riquier, but returned to Corbie where he eventually died. A prolific writer, he was the author of several biblical commentaries, a Life of Abbot Adalhard, and the well known De Corpore et Sanguine Domini, the first ever treatise on the Eucharist. He was also probably the author of epistle IX of Pseudo Jerome, which is an important document in the development of the doctrine of the Assumption of the Blessed Virgin.
St. Clare
St. Martin de Porres was born at Lima, Peru, in 1579. His father was a Spanish gentleman and his mother a coloured freed-woman from Panama. At fifteen, he became a lay brother at the ... continue reading | shop
Dymphna was fourteen when her mother died. Damon is said to have been afflicted with a mental illness, brought on by his grief. He sent messengers throughout his town and other lands to ... continue reading
For James there was no indication that this was the day that his life would change. The dawn for him was not the bright beginning of a new day, but the end of long fruitless night of ... continue reading | shop
The massacre of the martyrs of Lyons with their bishop, St. Pothinus, took place during the persecutions of Marcus Aurelius in the year 177. Marcellus, a priest, we are told, by Divine intervention, ... continue readingMore Saint of the Day
She is called "the Penitent". St. Mary was given the name 'Magdalen' because, though a Jewish girl, she lived in a Gentile town called Magdale, in northern Galilee, and her culture and manners were those of a Gentile. St. Luke records that she was a notorious ... continue readingMore Female Saints
St. Michael the Archangel - Feast day - September 29th The name Michael signifies "Who is like to God?" and was the warcry of the good angels in the battle fought in heaven against satan and his followers. Holy Scripture describes St. Michael as "one of the chief ... continue reading
The name Gabriel means "man of God," or "God has shown himself mighty." It appears first in the prophesies of Daniel in the Old Testament. The angel announced to Daniel the prophecy of the seventy weeks. His name also occurs in the apocryphal book of Henoch. He was the ... continue reading
St. John Joseph of the Cross was born about the middle of the seventeenth century in the beautiful island of Ischia, near Naples. From his childhood he was the model of virtue, and in his sixteenth ... continue reading
St. Catherine was born in Florence in 1522. Her baptismal name was Alexandrina, but she took the name of Catherine upon entering religion. From her earliest infancy she manifested a great love of ... continue reading
By Deacon Keith A Fournier
God and his angels look down upon us; Christ, who looks on as we do battle in the contest of faith. What great dignity and glory are ours, what happiness to struggle in the presence of God and to be crowned by Christ our judge. Let us be armed with a great ... continue readingMore Christian Saints & Heroes